再水素化レジームと低炭素水素プログラム：ブラジル法体系における税制優遇とエネルギー政策の法的緊張
REHYDRO REGIME AND LOW-CARBON HYDROGEN PROGRAM: LEGAL TENSIONS BETWEEN TAX INCENTIVES AND ENERGY POLICY IN THE BRAZILIAN LEGAL FRAMEWORK (原題)
Gesanilton Fernando Ferreira de Carvalho
🤖 gxceed AI 要約
日本語
ブラジルの法律第14,948/2024号は低炭素水素の特別税制（Rehidro）を創設したが、直接税額控除プログラムを拒否した。本稿は税制優遇の法的根拠を憲法原則（平等、財政効率、法的安定性）に照らして批判的に分析する。現行規制は戦略的一貫性と法的安定性を欠き、ブラジルのエネルギー転換における役割を損なう恐れがあると結論づける。
English
Brazil's Law No. 14,948/2024 established the Special Regime for Low-Carbon Hydrogen (Rehidro) but vetoed a direct tax credit program. This article critically analyzes the legal foundations of tax incentives against constitutional principles of equality, fiscal efficiency, and legal certainty. It finds the regulatory framework lacks strategic coherence, potentially undermining Brazil's role in the global energy transition.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ブラジルの水素税制をめぐる法的議論は、日本が進める水素社会実現やカーボンプライシング設計における税制インセンティブの法的安定性を考える上で参考になる。特に、投資家の予見可能性と憲法上の平等原則のバランスは、日本のGX推進法や成長志向型カーボンプライシングの議論にも示唆を与える。
In the global GX context
This paper adds to global disclosure scholarship by highlighting how legal certainty and constitutional principles shape national hydrogen tax incentives, relevant to ISSB/TCFD-aligned transition finance and policy design in emerging markets. It underscores the need for coherent fiscal frameworks to attract clean technology investment.
👥 読者別の含意
🔬研究者:水素政策と税制インセンティブの法的整合性を比較制度分析する研究者に有用。
🏢実務担当者:ブラジルで水素事業を検討する企業は、税制優遇の法的リスクと投資回収の不確実性を理解する必要がある。
🏛政策担当者:水素税制の設計において、法的安定性と財政効率のバランスをどう取るか、ブラジルの事例から学べる。
📄 Abstract（原文）
The transition to low-emission energy matrices, driven by the climate emergency and international decarbonization demands, has increased the prominence of sustainable hydrogen in Brazilian public policies. However, the legal framework recently established by Law No. 14,948/2024, by consolidating the Special Regime for Low-Carbon Hydrogen (Rehidro) and vetoing the creation of a direct tax credit program, has reignited debates about the legal limits of tax incentives and the effectiveness of national energy policy. The tension between the incentive models – tax suspension versus the granting of credits – highlights constitutional conflicts related to equality, fiscal efficiency, and legal certainty for investments in clean technologies. This article critically analyzes the legal foundations of the tax instruments provided for in the low-emission hydrogen legal framework, investigating their compliance with the constitutional principles of economic order, environmental justice, and the promotional role of the State. The research adopts a qualitative approach, based on a literature review, normative analysis, and systematic interpretation of the constitutional text. It was found that the current regulatory framework lacks strategic coherence and legal certainty, which could compromise Brazil's role in the global energy transition. It is concluded that improving fiscal policy for the sector requires the development of an efficient, equitable legal framework aligned with sustainable development objectives.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.23900/artefactum.v25i9.4252first seen 2026-09-21 04:40:41
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