What are sole proprietors who are likely to be subject to tax audits? [Tax Investigation Guide]
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Tax investigationWhat is (Zeimuchosa)?Tax collectionThe institutionTax paymentPerson ofDeclarationContentsBooksThis is a series of investigation procedures that are confirmed by such means as, and if there are any errors, corrections are requested.For tax audits裁判 所fromWritGotForced investigationDocrime ProsecutorTotax evasionAs a criminalAccusationI doCriminal investigationBesides, it is appropriateTaxationFor doingTax investigation,Delinquent taxesFor doingProperty investigationがある。税務調査はNational Tax Law,National tax collection lawPurely done on the basis ofAdministrative investigationIs..Tax audits are mainlyNational Tax AgencyAnd itsLocal branch officeIsIRS-National tax office-Tax office,CustomsIs done by.
|number||Missing declaration||Omission of declaration|
|Additional tax amount|
|Self-assessed income tax||68Thousands||56Thousands||5,008Billion yen|
(739Ten thousand yen）
(110Ten thousand yen）
|Corporate tax||95Thousands||70Thousands||8,232Billion yen|
(866Ten thousand yen）
|consumption tax||Individual||36Thousands||29Thousands||-||186Billion yen|
(52Ten thousand yen）
(49Ten thousand yen）
|inheritance tax||12Thousands||10Thousands||3,296Billion yen|
(2,657Ten thousand yen）
(540Ten thousand yen）
(Heisei26 years) Business year|
Amount per case in parentheses
Japaneseincome tax,Corporate tax,inheritance taxStarting withNational taxIn many cases, the taxpayer himself has jurisdictionTax officeへincomeSuch asDeclarationTo determine the tax amount and pay this tax amount by yourselfTax return systemIs taken[† 1]..However, as long as you file your tax return yourself, there is a risk that the content and tax amount will be incorrect, or that you will be unfairly exempt from tax payment due to a false declaration by a malicious taxpayer...According to the documents of the NTA in Japan, "The NTA and its jurisdiction so that such false declarations do not spread and taxpayers do not feel unfair in taxation.[† 2]Is done to correct the mistakes of taxpayers who are found to have not properly fulfilled their tax obligations.Is said.[† 3]
The taxpayers surveyed areKSKUtilizing the system (national tax comprehensive management system),DatabaseAccumulated inincome tax,Corporate taxBased on the contents of the declaration, information on various materials, information gathering in advance, etc.Industry・ Focusing on taxpayers who are presumed to be malicious and committing a large amount of fraud, based on the viewpoint of business type and business scale, and finally based on the selection eyes cultivated through many years of investigation experience of national tax inspectors. Has been selected for..As the beginning of the investigationIRS,Tax officeInformation provided by telephone or letter to the editor,PolicemenfromTax reportAnd so on.
After preparing for the investigation, the taxpayer will be asked to submit documents, make a phone call, and come to the police station to correct the tax return.transactionWas bookedBooksInvestigate documents, etc.Field survey”, Investigate business partners to check the transaction status of taxpayers“On the other hand, investigation, Taxpayers'AssetTransaction to know the situation and transaction statusbankTo investigate the"Bank survey"Is carried out respectively.
In the field survey,National tax inspectorEt al. With a photoIdentificationIt is said that you must show this when you carry a mobile phone and receive a request from a taxpayer.[† 4] As a general rule, it is done in the presence of the taxpayer himself, but if necessary, he is involved.Tax accountantCan be attended by qualified persons such as[† 5] .
If an error is found in the tax return, the missing tax returnincome tax,Corporate taxIn addition to the amount of this tax, as a general rule, depending on the content and situationUnderreported additional tax, Undeclared additional tax,Heavy taxEtc. are imposed..In addition, as overdue interest,Delinquent taxPayment is required.
|Start case||Processing matter||Accusation||Tax exemption amount|
(76One million yen）
(97One million yen）
Amount per case in parentheses
Collection staffVoluntary surveyTo determine whether or not a delinquent taxpayer has the ability to pay taxes voluntarily based on the materials collected by,National tax collection lawIn Article 142,propertyBy collection staff as part of the investigationsearchIs recognized..According to Article 142, Paragraph 1 of the National Tax Collection Act,Delinquent taxesIt stipulates that it is possible to search for delinquent property, residence or other places when necessary.This disposition is for national tax collectionSelf-execution rightBecause it is recognized as part of裁判 所 OfWritIs not required, and it is understood that it can be done at any time if the collection staff deems it necessary for delinquent disposition, and the delinquent cannot refuse the search.Although there are no direct penalties under the National Tax Collection Act for refusal or obstruction of searches,Crime of obstructing public affairsIs applied..If the collection staff finds property that can be seized as a result of the search, they can seize it in accordance with the provisions of Article 47 and below of the National Tax Collection Act.note that,Local tax law(Law No. 25, July 7, 31)Prefectures-市町村Since the tax collectors are allowed to dispose of various local taxes in arrears according to the example of the National Tax Collection Act, the tax collectors alsoLocal taxThe above-mentioned search can be carried out for the delinquent disposition of.
In addition,National Tax Crimes Control LawKnown as "Marsa" according toNational Tax Bureau Inspection Department (Investigation Inspection Department)It is,tax evasionFor suspected taxpayers裁判 所 OfWritForcibly conduct an investigation and obtain materials related to tax paymentSeizedHave the authority to do.Taxpayers cannot refuse this investigation.note that,Criminal investigationIn response to the question asked by the inspector to the taxpayerSilent rightThere is no obligation to announce that, but the right to remain silent is guaranteed for criminal investigations.If tax evasion is evidencedProsecutor's officeToAccusationIn that case, it will be treated as a criminal case.However, it is limited to cases where the amount of tax exemption exceeds 1 million yen and it is assumed that malicious disguise concealment work has been done..
Approximately 200 surveys are undertaken and processed annually.In recent years, there have been many methods of improperly recording expenses.tax havenThere are also cases of using international transactions.Most of the funds obtained from tax evasion are concealed as cash, deposits and savings, securities and gold bullions.From the national tax inspectorProsecutorAccused of2010 (22) There were 152 cases in which a first-instance judgment was handed down, and all were convicted..
Unlike compulsory investigationsNational Tax LawProvisions of Article 34-6, Paragraph 3[† 6],National tax collection lawProvisions of Article 141[† 7]According toNational Tax Bureau Investigation Department, Investigator of the competent tax office,National Tax Bureau Material Research DivisionInspector,National Tax Bureau Collection Department, Refers to an investigation conducted by a taxpayer's consent (hereinafter referred to as the "staff") of the tax office in charge.[† 8]..Most of the general tax audits are this voluntary audit.As stipulated in the same paragraph, the employee can ask taxpayers questions about taxes.Question inspection rightThe taxpayer is not granted the right to remain silent on this question, and penalties are provided in the case of false statements or non-answers. [† 9]..Even if you refuse the investigation, there is no penalty at all, it is not a so-called pure voluntary investigation, and if you refuse without a justifiable reason, you will be imprisoned and fined.Indirect compulsory investigationIt is also said.
When a voluntary investigation (indirect compulsory investigation) is conducted, a qualified person such as a taxpayer or a tax accountant[† 10]It is common to be notified in advance by phone or in writing at least one week in advance.If it is not convenient for the indicated schedule, you can request a change in the schedule.However, if it is necessary to confirm the actual business situation as it is, such as for a business operator doing business with cash, it is permitted to conduct an unannounced investigation without prior notice...This advance notice is provided for about 8% of income tax surveys and about 9% of corporate tax surveys..
Most of the general voluntary investigations conducted by the relevant staff of the competent tax office are conducted by one or two people over a week.On the other hand, when conducting a survey without prior notice to a business operator engaged in cash business, it is common for four or five people to conduct the survey.In the investigation under the direct jurisdiction of the National Taxation Bureau, the scope of the investigation is large, so a team of 1 or more people is formed and it takes more than a week to carry out...Taxpayers who undergo a tax audit can know in advance the work history (affiliation information) of tax officials who come to the tax audit..
Main points of interest
The cause of tax omissions pointed out in tax audits is largely "SalesExclusion ""InventoryExclusion ""ExpenseIt is summarized in "Disguise of".The point of the investigation is to determine whether or not there was concealment or disguise...If the fact that the tax return was concealed or disguised was found, Article 68, Paragraphs 2 and 3 of the General Rules for National Taxes[† 11]Stipulated inHeavy taxSubject to    .
- Cash management status
- Money register and actualcashIs there a balance?Do you have a donburi account?
- Fund flow and management status
- How do you place orders, deliver, and settle payments from what kind of business partners?
- Deferred sales
- Originally it was sales for that period, but isn't it supposed to be sales for the next period?
- Missing accounting for self-consumption
- Can be used for private useProductsThe消费If so, is there any omission of sales recording for that amount?
- Inventory omission
- Are you underestimating your inventory?Are you cheating on the forms for that?
- Consistency of forms
- Quotation,Invoice,Delivery note,receiptDo you have all[† 12]..Is there any unnatural date or amount stated?
- Classification of repair costs and capital expenditures
- If a large amount of repair costs are recorded, is the value of the object increasing beyond the "restoration"?
- Expenses for private expenses
- Have you expensed the representative's private expenses that are not related to the business?
- Unauthorized savings by representatives
- The representative is the person or家族Isn't there any illegal savings in the name of?
- Personnel cost management status
- Employee OfTax withholdingIs there a leak?fictitiousPersonnel expensesIsn't it recorded?
- Confusion between taxable purchases and tax-exempt / tax-exempt purchases of consumption tax
- Does the recorded taxable purchase amount include tax exemption / tax exemption?
- Unauthorized refund of consumption tax
- FalsehoodUnauthorized by the declaration ofconsumption taxHave you received a refund?.
- Revenue stamp not attached
- Revenue stampBy forgetting to paste, reusing, imitating, etc.Stamp taxIs there any unpaid payment?
As a result of the investigation, when there is an error in the content of the tax return and additional tax payment is required, the date of submission of the tax return in the case of amended tax return, and the date of issuance of the tax return notice in the case of correction / decision The deadline for delivery is one month later.In most cases, additional taxes (underreported additional tax, undeclared additional tax, non-payment additional tax, heavy additional tax) will be levied.In addition, payment of late tax is requiredIt should be noted that.In addition, the approval of the blue declaration may be revoked.
It means that the taxpayer's tax return was correct.If there are no special instructions, the taxpayer will be sent a document stating "Notice of Survey Results".Although it does not lead to an error in filing, if there are any guidance items regarding future filing, keeping of books and documents, recording, and preservation, the end of the tax audit will be clearly communicated after explanation and guidance to that effect. Be..In the past, taxpayers were sent a "tax return approval" notice..
It means that the taxpayer voluntarily amends the tax return after being pointed out by the staff concerned.If an error is found in the tax return, the taxpayer will be explained to the taxpayer about the error in the tax return.In this case, it is common to recommend an amended tax return to correct any errors in the tax return...Even if you are dissatisfied with the indication, if you file an amendment report, you cannot, in principle, file a complaint later..
Correction / decision
If the taxpayer does not submit the revised tax return, the tax office chief will ex officio revise the taxpayer's tax return and notify the correct tax standard, tax amount, etc. and the additional tax amount.A "correction notice" or "decision notice" will be sent to the taxpayer..If the taxpayer is dissatisfied with this disposition,Tax Office ChiefRequest for re-investigation, orNational Tax TribunalYou can make a request for examination..
Additional tax levy decision
If the additional tax amount is generated as a result of the tax audit, in addition to the additional tax amount,penaltyIn most cases, you will be obliged to pay additional tax (underreported additional tax, undeclared additional tax, non-payable additional tax, or heavy additional tax) or negligence tax (in the case of stamp tax).In that case, the "Notice of determination of additional tax levy" and "Notice of determination of negligence tax levy" will be sent to the taxpayer.
Revocation of approval for blue filing
As a result of the tax examination, the taxpayer of the subject of the investigation describes or records all or part of the transaction in the book documents created by concealing or disguising it, and all other matters that have been described or recorded. If the tax office chief finds that there is a good reason to doubt its truthfulness, the approval of the blue tax return will be revoked for the declaration of additional tax and incidental tax, as well as the declaration of income tax and corporate tax. May be received from the tax office chief [† 13][† 14] ..In that case, after the cancellation, you will not be able to receive various special tax measures (tax incentives).
Rights relief procedure
Request for re-investigation
If you are dissatisfied with the disposition made by the tax office chief, etc., as a general rule, file a complaint (request for re-investigation) with the tax office chief, etc. within 3 months from the day following the day you received the notice of disposition. can do.
Request for examination
If you are dissatisfied with the disposition taken by the tax office chief, etc., do not request a re-investigation and directlyNational Tax TribunalYou can file a complaint (request for examination) with the chief.As a general rule, within 3 months from the day after receiving the notice of disposition, and within 1 month from the day after receiving the copy of the re-investigation decision if it is done after requesting re-investigation. ..
National Tax TribunalIf the disposition after the decision of the chief is still dissatisfied, a proceeding may be filed in court within six months from the day following the day when the decision was made.
Works that deal with tax audits
- Marsa's Woman(1987, Japanese movie)
- Marusa's Woman 2(1988, Japanese movie)
- Case file of tax inspector Taro Window(1998-, TBS)
- Chase ~ National Tax Inspector ~(NHK, 2010)
- Tokkan-Special National Tax Collector-(2012, NTV)
- ^ National Tax General Law Article 16 Paragraph 1
"Declared tax payment method In principle, the amount of tax to be paid is determined by the taxpayer's tax return, and if there is no tax return or if the calculation of the tax amount related to the tax return does not comply with the provisions of the National Tax Law, etc. Only when the tax amount is different from the one investigated by the tax office chief or the customs chief, it means the method of determining the tax amount at the disposal of the tax office chief or the customs chief. "
- ^ 11'sIRS, One national tax office, 1Tax officeIs placed.
- ^ Instructions on the implementation standards and rules of the NTA's affairs Article 4 (b)
"We will endeavor to realize proper tax filing and correct mistakes by conducting accurate investigations and guidance for taxpayers who are found to be filing improperly."
- ^ Article 74-13 of the General Rules for National Taxes (carrying an ID card, etc.)
"Article 74-13 The NTA, etc. or the relevant customs officials may ask, inspect, present or submit questions, inspections, presentations or submissions pursuant to the provisions of Articles XNUMX-XNUMX to XNUMX-XNUMX (question inspection rights of the relevant staff members). When requesting, requesting viewing, prohibiting collection, movement, or sealing, or when performing the duties set forth in the preceding article, carry a certificate showing the identity of the person concerned, and when requested by a person concerned, this shall be carried. Must be presented. "
- ^ Article 30 of the Certified Public Tax Accountant Act (clarification of authority of tax agent)
"When acting as a tax accountant, a tax accountant must submit a document certifying that he / she has the authority to the tax accountant to the public office, pursuant to the provisions of the Ordinance of the Ministry of Finance."
- ^ Article 34-6, Paragraph 3 of the General Rules for National Taxes
"When the Commissioner of the National Tax Agency finds it necessary to enforce the provisions of the preceding two Articles and this Article, he / she shall, to the extent necessary, enter the staff of the payment trustee into the office of the payment trustee and the books and documents of the payment trustee ( Instead of creating or storing it, it is an electromagnetic record (an electronic method, a magnetic method, or any other method that cannot be recognized by human perception, and is used for information processing by a computer. Including the electromagnetic record when the information is created or preserved. The same shall apply hereinafter.) Other necessary properties may be inspected or the persons concerned may be asked questions. "
- ^ Article 141 of the National Tax Collection Act
"When the collection staff needs to investigate the property of the delinquent due to the disposition of delinquency, ask the following persons or prepare the books and documents related to the property of the delinquent to the extent deemed necessary. Or, instead of storage, electromagnetic records (electronic, magnetic, or other records made by a method that cannot be recognized by human perception, and are used for information processing by a computer. Including the electromagnetic record when the thing is created or preserved. The same shall apply in Article XNUMX-XNUMX and Article XNUMX, item XNUMX). ..
(Ii) A third party who occupies the property of the delinquent and a third party who has a good reason to admit that he occupies the property.
(Iii) A person who has a claim or debt to a delinquent person or has a sufficient reason to admit that he / she has acquired property from the delinquent person.
(Iv) A corporation in which the delinquent is a shareholder or an investor. "
- ^ Although there is a premise that "the investigation will be conducted with the consent of the taxpayer" (as a general rule, the schedule, etc.), the tax examination cannot be refused without a justifiable reason.
- ^ Article 127 of the General Rules for National Taxes
"A person who falls under any of the following items shall be punished by imprisonment with work for not more than XNUMX year or a fine of not more than XNUMX yen.
(I) A person who has submitted a false statement to the tax office chief on the rectification request prescribed in Article XNUMX, paragraph XNUMX (request for rectification).
(Ii) Article XNUMX-XNUMX, Article XNUMX-XNUMX (excluding paragraph XNUMX), Article XNUMX-XNUMX (excluding paragraph XNUMX), Article XNUMX-XNUMX (excluding paragraph XNUMX) Answer the questions of the relevant staff member pursuant to the provisions of No. XNUMX (d), (XNUMX), (XNUMX), and (XNUMX) (d) or Article XNUMX-XNUMX (the right to inspect the staff's questions). Those who have made false or false answers, or refused, hindered, or evaded the inspection, collection, movement prohibition, or sealing under these provisions.
(Iii) In response to a request for presentation or submission of a property pursuant to the provisions of Article XNUMX-XNUMX to Article XNUMX-XNUMX, there is no justifiable reason to respond to the request, or to make a false statement or record. Person who presented or submitted other properties (including a copy of them) "
- ^ Tax accountant lawTax accountant, certified accountant, notification submitting a document certifying the right of representation pursuant to the provisions of Article 30LawyerIf there is a taxpayer, the tax accountant, etc. involved will be notified in addition to the notification to the taxpayer, pursuant to the provisions of Article 34 of the same law.
- ^ Article 68, Paragraphs 2 and 3 of the General Rules for National Taxes
"When the provisions of Paragraph 2, Article XNUMX, Paragraph XNUMX (Undeclared additional tax) apply (when the proviso of the same paragraph or the provisions of Paragraph XNUMX of the same Article apply, or when the tax return is submitted, In the case where the taxpayer has not predicted that there should be a correction or decision on the national tax due to the investigation of the national tax related to the tax return), the taxpayer has the tax base, etc. or the tax amount, etc. of the national tax. Conceal or disguise all or part of the facts that should be the basis of the calculation, and do not submit a tax return by the statutory filing deadline based on the concealment or disguise, or pay tax after the statutory filing deadline. When submitting a tax return, the tax amount that should be the basis for calculating the amount of undeclared additional tax (concealed with the fact that should be the basis for calculating the tax amount) shall be concealed from the taxpayer, as provided for by the government ordinance. Or, if it is clear that it is based on something that is not disguised, the tax amount is the amount calculated by deducting the amount calculated by the government ordinance as the tax amount based on the fact that it is not disguised or disguised. Instead of the declared additional tax, a heavy additional tax equivalent to the amount calculated by multiplying the tax amount that should be the basis by the ratio of XNUMX% is levied.
Paragraph 3 In cases where the provisions of Paragraph XNUMX of the preceding Article apply (excluding cases where the proviso of the same paragraph or the provisions of Paragraph XNUMX or XNUMX of the same Article apply), the taxpayer shall be the taxpayer in whole or in part. If the national tax is not paid by the statutory deadline based on the concealment or disguise, and the concealment or disguise, the tax office chief shall tell the taxpayer the amount of the non-payment additional tax. Tax amount to be the basis of calculation (if there is a fact that should be the basis of calculation of the tax amount that is clearly based on something that is not concealed or disguised, the tax amount is not concealed or disguised. It is equivalent to the amount calculated by multiplying the tax amount that should be the basis by the ratio of XNUMX% instead of the non-payment additional tax related to the tax amount calculated by deducting the amount calculated by the government ordinance as the tax amount based on the facts. Collect a heavy additional tax. "
- ^ If the staff in charge cannot fully investigate and calculate accurate income due to lack of forms to be saved, or the contents described are inaccurate and unreliable, the estimated income amount is used as the basis. Can be taxed.thisEstimated taxationThat.
- ^ Income Tax Act Article 150 (Revocation of Approval of Blue Declaration)
"If a resident who has received the approval of Article XNUMX (blue tax return) has a fact that falls under any of the following items, the head of the tax office having jurisdiction over the place of tax payment shall be the year listed in each item. The approval may be revoked retroactively. In this case, if the revocation is made, the blue tax return for the approval submitted for the income tax of the resident for each year after the relevant year shall be submitted. It is regarded as a tax return other than the blue tax return.
(I) The provision, recording or preservation of books and documents pertaining to the business prescribed in Article XNUMX in that year is specified by the Ordinance of the Ministry of Finance prescribed in Article XNUMX, paragraph XNUMX (book documents of the blue filer). Not done in accordance with.That year
(Ii) Failure to comply with the instructions of the tax office chief pursuant to the provisions of Article XNUMX, paragraph (XNUMX) with respect to the books and documents prescribed in the preceding item in that year.That year
(Iii) It is sufficient to conceal or disguise all or part of the transaction in the books and documents prescribed in item XNUMX of the year, describe or record it, and doubt the truthfulness of all other matters described or recorded. There is a good reason.That year "
- ^ Article 127 of the Corporation Tax Act (Cancellation of Approval of Blue Declaration)
"If there is a fact that any of the following items applies to a domestic corporation that has been approved under Article XNUMX, paragraph XNUMX (blue declaration), the head of the tax office having jurisdiction over the place of tax payment shall be in charge of each item. The approval may be revoked retroactively to the business year specified in (XNUMX). In this case, if the approval is revoked, the blue declaration (payment) pertaining to the approval submitted by the domestic corporation after the start date of the business year. (Excluding those related to corporate tax for which the obligation to be paid was established before the same day) is regarded as a declaration other than the blue declaration.
(I) The keeping, recording or preservation of books and documents pertaining to the business year is not carried out in accordance with the provisions of the Ordinance of the Ministry of Finance prescribed in paragraph XNUMX of the preceding Article.
(Ii) Failure to comply with the instructions of the tax office chief pursuant to the provisions of paragraph (XNUMX) of the preceding Article regarding the books and documents pertaining to the business year.
(Iii) There are sufficient reasons to doubt the truthfulness of all or part of the transactions in the books and documents pertaining to the business year in a concealed or disguised manner, and all other matters described or recorded. That there is the relevant business year
(Iv) Failure to submit a tax return pursuant to the provisions of Article XNUMX, paragraph XNUMX (final tax return) by the deadline for filing the tax return "Business year pertaining to the tax return"
- ^ Kuniji Shibahara"Economic Penal Code: Practice and Theory"Commercial Legal Study Group, June 2017, 6, p.10.ISBN 978-4-7857-2528-0.
- ^ (PDF) p.61
- ^ Omura 2005 p.21
- ^ (PDF) p.19
- ^ National Tax Agency Declaration Tax Payment System 3 Promotion of Proper and Fair Tax Administration
- ^ Infiltration, stakeout, mistress investigation ... Thorough elucidation of the actual situation of the secret organization "Marsa"! (Jiro Ueda) | Hyundai Shinsho | Kodansha (2/4)
- ^ Omura Section 2005 pp.166-167
- ^ a b c d (PDF) p.23
- ^ No.2024 When you forget to file your tax return National Tax Agency
- ^ (PDF) p.24
- ^ (PDF) p.62
- ^ Wisdom of Collection Episode 18 Meaning of Property Survey | Gyosei Online Local Autonomy Comprehensive Site
- ^ National Tax Collection Act Chapter 5, Section 6, Subsection 2 "Investigation of Property" (Article 141-Article 147)
- ^ 2013 Administrative Law Resume (13-2) XIII -2.Administrative investigation 2013.7.3
- ^ Omura 2005 p.24
- ^ (PDF) p.22
- ^ Omura Section 2005 pp.161,193-194
- ^ NTA Prior notice to taxpayers and tax accountants involved in tax audits
- ^ (PDF) p.23
- ^ Omura 2005 pp.32-33
- ^ Omura Section 2005 pp.164-165
- ^ As an exampleTax Study Group Staff Record DB
- ^ Omura Section 2005 pp.179-190,194-197
- ^ (PDF) p.1
- ^ (PDF) p.1
- ^ (PDF) p.1
- ^ (PDF) p.1
- ^ (PDF) p.20
- ^ National Tax Agency delinquency tax calculation method
- ^ Omura Section 2005 p.168
- ^ a b Omura Section 2005 pp.172-173
- ^ Omura Section 2005 pp.176-179
- ^ Revocation of approval of individual blue filing by the National Tax Agency (administrative guidelines)
- ^ Regarding the cancellation of approval of the National Tax Agency's blue filing (administrative guidelines)
- "Recommendation for tax exemption -Repulsion of tax office-" Daijiro Omura, Saizusha, 2005.ISBN 4-88392-515-3.
- "Tax Saving Urawaza Collection" Daijiro Omura, Data House, 2005.ISBN 4-88718-788-2.
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- Blue return
- Search # National Tax Collection Act
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