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世界の海運会社は法人税ではなく、保有する船のトン数に応じて課税される(「トン税」)。オランダが創出、瞬く間に欧米の標準に。法人税換算で10~15%。だがシンガポールと香港はゼロ。日本のある海運会社、トン税対象は4%のみ(日本籍船)。残りは税率40%の法人税で課税。国家戦略ゼロ。
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