通勤手当の非課税限度枠が先月改正された。
10月に出しておいて、4月に遡って適用するというのはあまりに身勝手な話である。通常通勤手当は計算で課税非課税に分けているため、個人別に差額を出して修正しなければならない。個人の事務負担はないが、会社側の事務負担は相当なものである。
10月に出すのであれば、翌月ぐらいから適用とすればいいと考えるのが常識だが、通勤手当の非課税枠は国家公務員の給与規程に引っ張られているというのが悪質である。即ち、国家公務員に対して支給する交通費ありきで、その金額までは非課税とし、それを国家公務員に限らず全国民に対して適用するという本末転倒な運用がなされている。国家公務員の通勤手当が4月に遡って修正されるため、これに合わせて非課税枠までも4月に遡って修正するというのは横暴極まりない。
国民から見れば減税とはいえ、遡って適用する合理性は全くない。水準感を見直して修正するのであれば、来年4月から修正とすればよく、仮に国家公務員を4月に遡って修正するとしても、超えた分は課税として4月から税制を変えても良い。ごくわずかな国家公務員のために、圧倒的多数の個人に対する課税が変更になることを躊躇なくやってしまうのは国家公務員至上主義による横暴と言ってもいいだろう。
当の国家公務員は少数であるが、その少数も全員が特権をむさぼっているかといえばそうではない。各個人にとって増額分が非課税となっても手取り額への影響はしれており、課税しても不満はそれほど出ないだろう。唯一困るのが事務方であり、恐らくシステムやマニュアルにおいても課税分を切り分けて対応する準備がないと推察される。
しかし公共交通機関を使わずに通勤している国家公務員などそれほどの数ではなく、そのために日本国民全てが振り回されるというのはあまりに理不尽である。ここに事務方の横暴が感じられる。当然国家公務員の手当だけ非課税枠を超えて増やし、非課税枠は増やさないとなると不公平であるとの声もでそうだが、それであれば通勤手当の変更を未来に向けてやればよい。
日本全国で数えきれないほどの事務担当者が嘆いているだろう。国家公務員として国民の生活を考えるという矜持は無かったのだろうか。情けない話である。
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