Question: How is the tax investigation performed in Japan?
Answer: Under tax investigation, tax office investigates the tax return submitted by the taxpayers to check whether it is correct or not, and in case of errors, they are forced to revise the tax return.
The purpose of investigation is to maintain fair taxable transaction regarding individual income tax, corporate income tax, and consumption tax.
Tax investigation has two types such as voluntary investigation and forced investigation.Voluntary investigation shall be under taken by tax officer with the agreement of tax payer in accordance with General Law of National Taxes.On the other hand, when fraud or tax evasion are suspected, tax officer investigates without the agreement of tax payer.
The tax investigator undergoes proper investigation in accordance with certain processes. ; they investigate the tax payer’s office, their customers and bank transactions of tax payers. Through the tax investigation, they clarify the tax payer’s transactions in terms of cash flow, sales, stocks, and expenses. The targets of tax investigation are determined based on industry and financial performance. In response to the size of the company, the tax office tends to decide how many days (from a few days to several months) and how often (from every year to each few years) they investigate the company.
As a general rule, tax payers are bound to accept tax investigation. However, certified tax accountant is allowed to attend the investigation on behalf of the client. In case doubt or error are found on the tax return, tax payers have to file the revised tax return to tax office before the deadline or scheduled payment and settle the balance between the former tax and the revised tax with additional tax including penalty taxes.
For more detail, please feel free to contact TOMA Consultants Group.
TOMA Consultants Group English Site ⇒ https://toma.co.jp/en/
税務調査
Question: 日本では、どのように税務調査は行われますか？
Answer: 税務機関が納税者の申告内容が正しいかどうかをチェックし、誤っている場合に是正を求める調査です。
日本では国税庁や税務署が所得税、法人税、相続税、消費税などの国税について、誤った申告が横行して納税者間に課税の不公平感が生じないように、納税者の誤りを正す目的で行われます。また、税務調査には「任意調査」と「強制調査」があります。任意調査は国税通則法に基づき、納税者の同意を得て、税務調査官が実施します。一方、強制調査とは、悪質な脱税などが疑われる場合に実施されます。
税務調査管は適正な調査を実施するために定められた手続きを実行します。納税者の事業拠点に出向いて帳簿類などを調べる「実地調査」、納税者の取引先を調べる「反面調査」、納税者の資産状況や取引状況を把握・確認するために取引銀行を調べる「銀行調査」があります。これらの調査を通じて取引先との資金の流れ、売上高の計上、棚卸在庫の計上、経費の計上などについて明らかにしていきます。調査対象は業種、業績などを基に選定されます。また、会社規模に応じて、調査日数（２，３日から数ヶ月）や調査頻度（毎年から数年おき）が決められる傾向にあります。調査には原則として納税者本人が立ち会いますが、税理士が立ち会うことも可能です。また、調査の結果、申告に誤りがあった場合、修正申告を期限までに行います。その際に加算税（過少申告加算税、無申告加算税、重加算税）や延滞税などがかかることがあります。
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