世界各国が自国優先のサプライチェーン構築を進める中、韓国政府は2026年8月3日に「2026年税制改編案」を発表しました。その目玉となるのが、米国のインフレ削減法（IRA）をモデルにした「国内生産税額控除（通称：韓国版IRA）」の来年からの導入です。
これまで韓国の先端産業向け税制支援は「研究開発（R&D）や設備投資」に対する減税が中心でした。しかし、工場を建設しても実際の生産や雇用が海外に流出するのを防ぐため、国内で実際に生産・販売した量に応じて直接税金を控除する「生産連動型」の支援へシフトします。製造業の国内基盤維持と経済安全保障の強化を狙った画期的な改編法案です。
税制改編案の要点まとめ
1. 「韓国版IRA」国内生産税額控除の新設
- 対象分野：半導体、二次電池、太陽光発電、風力発電、核心素材・部品・装備、人工知能（AI）・ロボット部品の6大先端産業。
- 支援期間：今後10年間（2036年末までの時限措置）。
- 仕組み：国内生産・販売量に基準控除額（単価）を乗じて計算し、所得税や法人税から直接減税する定額控除方式。
- 適用条件：韓国人が国内で直接生産・販売を行うことが必須（単純な組み立て作業や輸入製品の販売は除外）。
2. 国家戦略技術の拡大（SMRなど）
- 小型モジュール原子炉（SMR）や超小型モジュール原子炉（MMR）などの先端技術を「国家戦略技術」に指定。
- 指定により、研究開発（R&D）費用の控除率を30パーセントから50パーセントへ、投資税額控除率を15パーセントから30パーセントへ拡大。
3. 中小・ベンチャー企業への支援緩和
- 漸減構造の導入：中小企業を卒業した後の税制優遇の打ち切りを、従来の「5年猶予後に即終了」から「3年間の段階的縮小（漸減）」へ変更。
- 業歴要件の緩和：税制支援を受けられるベンチャー企業の対象要件を、設立後7年以内から10年以内に延長。
4. 国内投資を誘発する「生産的金融ISA」の新設
- 国内株式、国内ファンド、企業成長集合投資機構（BDC）などに投資対象を絞った新口座。
- 税制優遇：利子・配当を全額非課税とし、総給与7500万ウォン以下・満19歳から34歳の青年層には納入金の10パーセントを所得控除。
- 上限緩和：通常のISAと比較し、総納入上限を1億ウォンから2億ウォンへ、投資期間を5年から10年へ拡大。
関連情報・補足解説
- EV（電気自動車）が除外された理由：完成車の電気自動車本体は今回の生産税額控除の対象から外れました。韓国政府は「電気自動車の核心は二次電池や陽極材などの主要部材」と説明しており、上流の核心部品生産へ重点的に支援を投入することで、結果として国内EV産業全体の競争力を引き上げる戦略をとっています。
- 地方生産への追加インセンティブ：首都圏への産業集中を抑えるため、生産施設の所在地によって控除額に傾斜（地域係数）が設けられる予定です。首都圏を1.0とした場合、非首都圏の広域市は1.1、その他の地方は1.3、政府指定の優待地域は1.5など、地方で生産するほど減税額が増える仕組みが組み込まれています。
- 米国IRA等との比較：米国のインフレ削減法（IRA）では、例えばバッテリーセル1キロワット時あたり35ドルといった直接控除が行われています。韓国も同様の「生産基準（定額控除）」を採用することで、先端メーカーが国内工場での量産を継続する強力なインセンティブとなります。
出典：https://news.yahoo.co.jp/articles/7f61dec408979bda9c49fb7d1142c6278a7b7384
Korea-Style IRA to Launch Next Year: Production Tax Credit Introduced for 6 Key Industries Including Semiconductors and Secondary Batteries
As countries worldwide accelerate efforts to build self-reliant supply chains, the South Korean government announced its “2026 Tax Reform Plan” on August 3, 2026. The centerpiece of this proposal is the introduction of a “Domestic Production Tax Credit” (commonly referred to as the “Korea-style IRA”), modeled after the US Inflation Reduction Act, starting next year.
Until now, South Korea’s tax incentives for advanced industries primarily focused on tax cuts for “Research and Development (R&D) and facility investments.” However, to prevent actual production and employment from shifting overseas even after factories are built, the policy is shifting toward “production-linked” support. This mechanism directly deducts taxes based on the volume of goods actually produced and sold domestically. It is a landmark reform aimed at maintaining the domestic manufacturing base and strengthening economic security.
Summary of Key Points in the Tax Reform Plan
1. Establishment of the “Korea-Style IRA” Domestic Production Tax Credit
- Target Sectors: Six major advanced industries—semiconductors, secondary batteries, solar power generation, wind power generation, core materials/components/equipment, and artificial intelligence (AI)/robotics components.
- Support Period: Next 10 years (temporary measure until the end of 2036).
- Mechanism: A fixed-rate deduction method calculated by multiplying domestic production and sales volume by a base tax credit rate (unit rate), directly reducing income tax or corporate tax.
- Application Conditions: Domestic production and sales must be directly conducted by South Korean entities (simple assembly work and sales of imported products are excluded).
2. Expansion of National Strategic Technologies (Including SMRs)
- Advanced technologies such as Small Modular Reactors (SMRs) and Micro Modular Reactors (MMRs) are designated as “National Strategic Technologies.”
- Following this designation, the R&D cost deduction rate expands from 30 percent to 50 percent, and the investment tax credit rate increases from 15 percent to 30 percent.
3. Relaxation of Support Measures for Small and Medium-Sized Enterprises (SMEs) and Ventures
- Introduction of a Tapering Mechanism: The termination of tax incentives after graduating from SME status changes from the traditional “immediate termination after a 5-year grace period” to a “gradual 3-year reduction (tapering).”
- Relaxation of Business History Requirements: The eligibility requirement for venture businesses to receive tax support is extended from within 7 years of establishment to within 10 years.
4. Establishment of “Productive Financial ISA” to Encourage Domestic Investment
- A new account type with investment targets limited to domestic stocks, domestic funds, Business Development Companies (BDCs), and similar assets.
- Tax Incentives: Interest and dividend income are fully tax-exempt. Young individuals aged 19 to 34 with a total annual salary of 75 million won or less receive a 10 percent income deduction on contributions.
- Higher Limits: Compared to standard ISAs, the total contribution cap increases from 100 million won to 200 million won, and the investment holding period extends from 5 years to 10 years.
Related Information and Supplementary Commentary
- Why EVs Were Excluded: Finished electric vehicles (EVs) were excluded from this production tax credit. The South Korean government explained that “the core of electric vehicles lies in primary components such as secondary batteries and cathode materials.” By focusing support heavily on upstream core component production, the strategy aims to ultimately boost the overall competitiveness of the domestic EV industry.
- Additional Incentives for Regional Production: To prevent over-concentration of industry in the Seoul Metropolitan Area, variable weighting (regional coefficients) will be applied to deduction amounts based on the facility’s location. Setting the Seoul Metropolitan Area at a baseline of 1.0, metropolitan cities outside the capital receive 1.1, other regional areas receive 1.3, and government-designated preferred regions receive 1.5, creating a framework where tax cuts increase for production located farther into the regions.
- Comparison with the US IRA: Under the US Inflation Reduction Act (IRA), direct deductions such as 35 USD per kilowatt-hour of battery cells are provided. By adopting a similar “production-based (fixed-rate deduction)” model, South Korea creates a powerful incentive for advanced manufacturers to maintain mass production in domestic facilities.
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