National Tax Agency JAPAN＞Press Release＞Statistics on audit by Individual Taxation Divisions (in Charge of Income Tax and Consumption Tax) for Business Year 2002
Statistics on audit by Individual Taxation Divisions (in Charge of Income Tax and Consumption Tax) for Business Year 2002
October 2003
National Tax Agency
Between July 2002 and June 2003, individual Taxation Divisions (in charge of income tax and consumption tax) carried out audits for those who were expected of certain non-compliance such as deficient income declaration or non-declaration regardless of the duty of declaration. The result of the audit is as follows.
(1) The total number of audits was 780 thousand (in comparison with 880 thousand
in the previous business year).
Out of the 780 thousand audits, those conducted for income tax was 768 thousand
(in comparison with 867 thousand in the previous business year), including 74
thousand field audits (72 thousand in the previous business year) and 695 thousand
simple contacts for correction without conducting field audit (hereinafter referred
to as ?simple contacts"). (795 thousand in the previous business year)
The number of audits for consumption tax was 39 thousand (in comparison with
40 thousand in the previous business year), including 27 thousand field audits
(28 thousand in the previous business year) and 12 thousand simple contacts (12
thousand in the previous business year).
(2) Out of all the audited individuals, non-compliance such as non-declarations and miscalculations was found for 575 thousand (in comparison with 632 thousand in the previous business year), including 569 thousand deficient declarations of income tax (625 thousand in the previous business year) and 27 thousand miscalculations of consumption tax (28 thousand in the previous business year).
(3) The amount of undeclared income (total amount for all the audited taxable years) was 856.5 billion yen (951.4 billion yen in the previous business year), including 503.3 billion yen of undeclared income revealed by field audits (492.2 billion yen in the previous business year) and 353.2 billion yen of undeclared income revealed by simple contacts (459.2 billion yen in the previous business year).
(4) The total amount of tax imposed through audits was 144.0 billion yen (154.2 billion yen in the previous business year), consisting of 126.9 billion yen for the income tax (137.2 billion yen in the previous business year) and 17.1 billion yen for the consumption tax (17.0 billion yen in the previous business year).
(Table)
Statistics on audit, etc. carried out by
Individual Taxation Division (in charge of income tax and consumption tax)
|
Total
number of audits, etc. |
Income tax | Consumption tax | ||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Field audit |
Simple Contacts |
Total
number of audits, etc. |
Field audit |
Simple Contacts |
Total
number of audit, etc. |
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| 1 | Number
of audit, etc. |
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| 2 | Number
of non-declarations (miscalculation) |
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| 3 | Amount
of undeclared income |
100 million yen |
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| 4 | Amount
of tax imposed |
Tax | 100 million yen |
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| 5 | Additional tax |
100 million yen |
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| 6 | Total | 100 million yen |
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| 7 | Amount
per case |
Amount
of undeclared income |
10
thousand yen |
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| 8 | Amount of tax imposed |
tax | 10 thousand yen |
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| 9 | Additional tax |
10 thousand yen |
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| 10 | Total | 10 thousand yen |
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(Remark)
1 All the above figures, which are the result for the period between July 2002 and June 2003, are the total for all the taxable years subjected to audits, etc.
2 Figures described at the upper part of columns are those for the previous business year.
3 The amount of tax audit for consumption tax includes the local consumption tax (for domestic transactions).
4 Item 1 "Number of audits" means the total of "total audits" for income tax and "simple contacts" for consumption tax.
5 Item 2 "Number of non-declarations (miscalculation)" means the total of "total audits" for income tax and "simple contacts" for consumption tax.
(Reference)
Top 10 types of businesses with large amount of undeclared business income
per case
| Rank | Type of business | Amount of undeclared income per case | Amount of tax imposed per case (including additional tax) | Ratio to undeclared income in the previous business year | Rank in the previous business year |
|---|---|---|---|---|---|
1 |
Money lender | 10 thousand yen 3,093 |
10 thousand yen 1,019 |
% 58.0 |
1 |
| 2 | Adult entertainment business | 2,261 | 614 | 86.0 | 2 |
| 3 | Hospital | 1,653 | 641 | 5.5 | 3 |
| 4 | Bar | 1,256 | 308 | 59.6 | 6 |
| 5 | Barbecue restaurant | 1,159 | 270 | 38.2 | - |
| 6 | Wholesale merchant of scrap | 1,158 | 259 | 58.7 | 4 |
| 7 | Waste disposal | 1,153 | 223 | 54.0 | - |
| 8 | Information service | 1,045 | 183 | 56.0 | - |
| 9 | Obstetrician | 1,000 | 373 | 5.4 | - |
| 10 | Orthopedist | 988 | 337 | 6.0 | - |
(Remark) "Ratio to undeclared income in the previous fiscal year" is calculated in accordance with the following formula:
(Attached table for reference)
Types of businesses with large amount of undeclared income per case over the last ten years
| Business year 1993 | Business year 1994 | Business year 1995 | ||||
|---|---|---|---|---|---|---|
| Type of business |
Amount of undeclared income per case |
Type of business |
Amount of undeclared income per case |
Type of business |
Amount of undeclared income per case |
|
| 1 | Pachinko | 10 thousand yen 4,628 |
Pachinko | 10 thousand yen 2,825 |
Pachinko | 10 thousand yen 3,295 |
| 2 | Money lender | 2,278 | Money lender | 1,812 | Money lender | 2,103 |
| 3 | Hospital | 1,482 | Hospital | 1,748 | Hospital | 1,852 |
| 4 | Collecting service of agricultural commodity, etc. |
1,367 | Stone dealer | 1,103 | Funeral business |
1,125 |
| 5 | Sediment dealer |
1,313 | Ordinary hotel |
1,100 | Production and retail of Japanese-style confection |
1,024 |
| 6 | Wholesale merchant of scrap |
1,154 | Fish culturing business |
1,077 | Ordinary hotel | 1,009 |
| 7 | Wholesale of fresh fish |
1,096 | Wholesale of fresh fish |
1,008 | Doctors for dogs and cats |
995 |
| 8 | Real estate agency | 938 | Stonework business |
991 | Obstetrician | 961 |
| 9 | Motel, etc | 928 | Funeral business | 918 | Japanese restaurant |
958 |
| 10 | Obstetrician | 887 | Bar | 903 | Stonework business |
957 |
| Business year 1996 | Business year 1997 | Business year 1998 | ||||
|---|---|---|---|---|---|---|
| Type of business |
Amount
of undeclared income per case |
Type
of business |
Amount
of undeclared income per case |
Type
of business |
Amount
of undeclared income per case |
|
| 1 | Pachinko | 10 thousand yen 3,602 |
Money lender | 10 thousand yen 3,312 |
Adult entertainment business |
10 thousand yen 3,206 |
| 2 | Hospital | 2,506 | Adult entertainment business |
2,970 | Money lender | 3,043 |
| 3 | Money Lender | 2,467 | Hospital | 1,881 | Hospital | 1,743 |
| 4 | Collecting service of agricultural commodity, etc. |
1,387 | Sediment dealer |
1,196 | Wholesale merchant of scrap |
1,446 |
| 5 | Land dealer | 1,383 | Funeral business |
1,131 | Sediment dealer |
1,431 |
| 6 | Sediment dealer |
1,373 | Japanese restaurant |
1,126 | Common lodging house |
1,193 |
| 7 | Cartoonist | 1,282 | Tea producing business |
1,082 | Fishing boat | 1,105 |
| 8 | Common lodging house |
1,266 | Stonework business |
1,076 | Temporary personnel service agency |
1,041 |
| 9 | Livestock business |
1,216 | Ophthalmologist | 1,059 | Funeral business | 1,041 |
| 10 | Funeral business | 1,053 | Livestock business | 1,042 | Livestock business |
1,010 |
| Business year 1999 | Business year 2000 | Business year 2001 | ||||
|---|---|---|---|---|---|---|
| Type
of business |
Amount
of undeclared income per case |
Type
of business |
Amount
of undeclared income per case |
Type
of business |
Amount
of undeclared income per case |
|
| 1 | Money lender | 10 thousand yen 3,884 |
Pachinko | 10 thousand yen 6,899 |
Money lender | 10 thousand yen 3,505 |
| 2 | Adult entertainment business |
2,601 | Ready-built house dealer |
2,925 | Adult entertainment business |
2,130 |
| 3 | Hospital | 1,786 | Money lender | 2,870 | Hospital | 2,061 |
| 4 | Temporary personnel service agency |
1,333 | Adult entertainment business |
2,287 | Wholesale merchant of scrap |
1,817 |
| 5 | Funeral business | 1,120 | Hospital | 2,170 | Snack bar | 1,532 |
| 6 | Meat retailer | 1,078 | Funeral business | 1,186 | Bar | 1,071 |
| 7 | Inland water fisheries |
1,024 | Wholesale of fresh fish |
1,158 | Patent attorney | 1,065 |
| 8 | Meat wholesale | 957 | Livestock business |
1,071 | Meat retailer | 1,049 |
| 9 | Wholesale of fresh fish |
949 | Wholesale merchant of scrap |
1,030 | Funeral business | 1,035 |
| 10 | Common lodging house |
940 | Bar | 1,005 | Temporary personnel service agency |
999 |
| Business year 2002 | ||
|---|---|---|
| Type
of business |
Amount
of undeclared income per case |
|
| 1 | Money lender | 10 thousand yen 3,093 |
| 2 | Adult entertainment business |
2,261 |
| 3 | Hospital | 1,653 |
| 4 | Bar | 1,256 |
| 5 | Barbecue restaurant | 1,159 |
| 6 | Wholesale merchant of scrap |
1,158 |
| 7 | Waste disposal | 1,153 |
| 8 | Information service | 1,045 |
| 9 | Obstetrician | 1,000 |
| 10 | Orthopedist | 988 |
(Remark) The amount of undeclared income per case covers all the business years targeted by the audit.