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💴 | Rainy day additional taxation ... What is the pitfall of inheritance "nominal deposit"?


Rainy day additional taxation ... What is the pitfall of inheritance "nominal deposit"?

If you write the contents roughly
Inheritance tax audits often point out omissions in nominal deposits.

It's important, but it's a story of "inheritance" that tends to be shunned. I think "I don't have any property to inherit, so it's okay" ... → Continue reading


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Wikipedia related words

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tax evasion

tax evasion(At best,English: Tax Evasion,German: tax evasion) IsTaxable personDue to deception or other misconductTaxation requirementsIt means to keep all or part of the tax secret and to avoid tax payment or receive a refund.Tax exemptionAlso known as (Sozei Hodatsu)[1].


The criteria for determining what kind of action is considered tax evasion varies from country to country. Tax evasion (in other words) and (so-called)Tax savingThe delineation of is different from country to country.In addition, the administrative response to those who are judged to be "tax evasion" differs from country to country.

In Japan, tax evasion is due to "deception and other wrongdoing"Tax paymentIt is an act of avoiding.In the past, it was the mainstream to avoid taxation by submitting a tax return with a reduced tax amount due to fraudulent or false acts, but due to the globalization of transactions and the spread of Internet transactions, there is income to be declared. Despite this, cases of non-declaration (non-declaration) have become conspicuous, so due to the tax reform in 23, by not submitting final tax returns by the deadline for filing, etc.income taxThose who escaped are less than 5 yearsImprisonmentOr less than 500 million yenfineOr it was decided to combine this[2].

LoanPretending to be a lot of income for the purpose ofFinancial resultsDoing such things is different from tax evasion (however,Special offenseIn addition to the,Fraud,Financial Instruments and Exchange ActYou will be charged with a violation or other crime).

Differences from similar concepts

Tax avoidance
tax evasion Taxation requirementsWhile it is an act of concealing the fulfillment of tax payment obligationsTax avoidanceIs an act that prevents the establishment of tax obligations by avoiding the fulfillment of tax requirements, or an act that meets the application requirements of the provisions regarding tax reduction / exemption and refund.[3][4][5].
Tax saving
tax evasion"False and other wrongdoing (National Tax LawWhile it is an act that avoids the burden of tax due to "Article 38 No. 6)" etc.Tax savingIs an act of reducing or eliminating the tax burden by the method planned by the tax law.[4][5].

About so-called "missing tax returns" and "hidden income"

If your income is understated due to a calculation error, if you misinterpret the tax law, underreport due to a difference in interpretation, or if you do not know that you are earning income or the filing procedure is delayed, you should declare that income. If you do not know that it is a kimono and leave it alone, it is usually not included in the tax evasion category, and it is treated as an omission of tax return that does not correspond to intentional income hiding.But even in these cases, big companies and celebritiesTax investigationIf a large amount of omission of tax return is pointed out byNews reportThere are many examples.Furthermore, if the fact of disguise / concealment for the purpose of hiding income is found as a result of tax examination, change to the usual underreported additional tax.Heavy taxThere are differences such as being charged[Annotation 1].

However, even if the person has the intention of evading taxes,If the act is such that it is not possible to distinguish between a simple mistake and an intentional one, it is often treated as "missing declaration"...In such an example"Tax evasion"ConfessionThis is because it is not easy to prove tax evasion unless it is accompanied by..In addition, it is assumed that there is a high possibility that the taxpayer who has been subject to the heavy tax will lose the case due to insufficient evidence of tax evasion when the plaintiff is filed for the cancellation of the tax. In such cases, there are many cases in which the decision to impose a heavy additional tax is postponed in order to avoid disputes with taxpayers and the enormous cost, time, and labor involved.However, even in this case, underreporting additional tax as a penalty for filing errors, etc.[6]・ Undeclared additional tax[7]And tax delinquencyDelinquent taxIs charged.


Correspondence in Japan

JapanSo about tax offendersNational Tax LawIn many cases, criminal cases are investigated.This procedure isPolicemen Ofinvestigationnot,National tax inspectorbyCriminal case investigation rightWhat is specially set up as a tax evasion criminal investigationTax law,AccountingRequires specialized knowledge, and the number of occurrences is very high and normalCriminal procedureIs a policy reason because it cannot be processed quickly.[8]..Therefore, the provisions of the General Rules for National Taxes shall be applied to the National Tax Inspector.Criminal procedure codeAfter recognizing the same criminal case investigation right as the above investigationNational Tax BureauDe facto investigation by criminal investigation byProsecutorIt is supposed to entrust the disposition to the public prosecutor, but it does not prohibit the police investigation.[9].

Direct taxAndTariffas well as the consumption taxAbout tax evadersIncome tax law,Corporate tax lawGenerally less than 10 years based on each tax law such asImprisonmentOr less than 1000 yenfineIt is said that it will be punished by[10].

Measures in Japan

In Japan, the following are mentioned as tax evasion measures.

  • Raise the taxpayer's own awareness and make sincere and accurate tax returns
  • Tax officeImprovement of research ability
  • Against tax evasionPenaltiesStrengthening regulations
  • Application of fair and equal tax law by the tax office
  • Extremely complicatedTax lawSimplificationNoticeElimination of taxation
  • personal numberOperation of (My Number system)

Trends and cases in Japan

In Japan these days, the industries with a lot of tax evasion arereal estate business,Construction industry,Temporary staffingIs[11].

Examples of past tax evasion cases


In some countries (en: Tax amnesty).


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注 釈

  1. ^ Heavy additional tax is not levied solely on fraudulent or false acts.For example, when a Japanese employee of a foreign embassy in Japan intentionally declared a salary less than 4% and received a rectification decision, he received a seven-year retroactive period applicable to tax evasion. , No heavy tax is levied on the assumption that there was no disguise or concealment, and underreported tax or undeclared tax is applied [PDF file] http://www.sozeishiryokan.or.jp/award/z_pdf/ronbun_h19_12.pdf].However, such cases are a minority of those certified as tax evasion.



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外部 リンク

Nominal deposit


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