The purpose of this study was to clarify the problems and limitations of simplified input tax credit system (hereinafter referred to as SITCS) introduced for the purpose of reducing burden of calculation process of consumption tax amount for small and medium-sized enterprises (hereinafter referred to as SME) and to make a proposal for alternative measure to replace SITCS. Consumption tax is expected to be added on (shifted to) the price of goods and services offered by business enterprises and ultimately borne by consumers. However, in fact, shifting of the tax is sometimes difficult for some SME in economically weak position. In such a case, they are forced to bear all or a part of the consumption tax. It is so-called “Sonzei”. This study was performed to solve the problem on difficulty of shifting of the tax and indicate an outline of the fair and simple special measure focusing on labor costs which are the main components of value added i.e. the tax base of consumption tax.