National Tax Agency JAPAN＞Press Release＞Outline of Audit in Fiscal Year 2002
Outline of Audit in Fiscal Year 2002
July 2003
National Tax Agency
|
1998 | 1999 | 2000 | 2001 | 2002 | |||
|---|---|---|---|---|---|---|---|---|
| Number of audits set about | 220 | 216 | 218 | 202 | 195 | |||
| Number of audits completed (A) | 234 | 205 | 205 | 212 | 196 | |||
| Number of charges (B) | 160 | 148 | 146 | 151 | 145 | |||
| Rate of charge (B/A) | % 68.4 |
% 72.2 |
% 71.2 |
% 71.2 |
% 74.0 |
|||
| Amount of the tax evasion | Total amount | millionyen 39,443 |
million yen 31,618 |
million yen 27,088 |
million yen 30,942 |
million yen 35,683 |
||
| Amount per tax evasion | 169 | 154 | 132 | 146 | 182 | |||
| Amount of charges | 34,080 | 28,609 | 23,458 | 27,181 | 33,213 | |||
| Amount per charge | 213 | 193 | 161 | 180 | 229 | |||
(Remark) The amount of the tax evasion includes the additional tax amount.
Main points
The number of investigation
initiated during fiscal year 2002 was 195 (in comparison with 202 in the previous
fiscal year).
Out of the investigation
which had been already initiated, 196 audits were completed (final judgment whether
to bring a charge into a public prosecutors office was made) during fiscal year
2002 (in comparison with 212 in the previous fiscal year), including 145 cases
for which a charge was brought to a public prosecutors office (151 cases in the
previous fiscal year). The rate of bringing charge was 74.0 percent (in comparison
with 71.2 percent in the previous fiscal year).
The total amount of evaded
tax relating to cases completed during fiscal year 2002 was 35.7 billion yen
(30.9 billion yen in the previous fiscal year), including 33.2 billion yen for
cases of having brought charge (27.2 billion yen in the previous fiscal year).
The amount of evaded
tax per charge was 229 million yen (180 million yen in the previous fiscal year).
(Reference 1) Change of large-amount cases
|
1998 | 1999 | 2000 | 2001 | 2002 | ||
|---|---|---|---|---|---|---|---|
| Number of charges | 160 | 148 | 146 | 151 | 145 | ||
| Number
of charges whose amount of the tax evasion was 300 million yen or more. |
32 | 24 | 22 | 26 | 26 | ||
| Number
of charges whose amount of the tax evasion was 500 million yen or more. |
15 | 7 | 5 | 8 | 13 |
(Remark) The amount of the tax evasion includes the additional taxamount.
(Reference 2) Change in number of charges by tax item
Number of charges by tax item
|
1998 | 1999 | 2000 | 2001 | 2002 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Number | Ratio | Number | Ratio | Number | Ratio | Number | Ratio | Number | Ratio | |||
| Income tax | 46 |
% 28 |
60 |
% 40 |
40 |
% 27 |
35 |
% 23 |
32 |
% 22 |
||
| Corporation tax | 110 | 69 | 81 | 55 | 99 | 68 | 111 | 73 | 105 | 72 | ||
| Others | 4 | 3 | 7 | 5 | 7 | 5 | 5 | 4 | 8 | 6 | ||
| Total | 160 | 100 | 148 | 100 | 146 | 100 | 151 | 100 | 145 | 100 | ||
Amount of the tax evasion by tax item
|
1998 | 1999 | 2000 | 2001 | 2002 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Amount
of the tax evasion |
Ratio | Amount
of the tax evasion |
Ratio | Amount
of the tax evasion |
Ratio | Amount
of the tax evasion |
Ratio | Amount
of the tax evasion |
Ratio | |||
| Income tax | million yen 11,802 |
% 34 |
million yen 12,546 |
% 44 |
million yen 6,505 |
% 27 |
million yen 8,132 |
% 30 |
million yen 5,864 |
% 18 |
||
| Corporation tax | 20,653 | 61 | 12,936 | 45 | 14,722 | 63 | 15,802 | 58 | 18,423 | 55 | ||
| Others | 1,625 | 5 | 3,127 | 11 | 2,231 | 10 | 3,247 | 12 | 8,926 | 27 | ||
| Total | 34,080 | 100 | 28,609 | 100 | 23,458 | 100 | 27,181 | 100 | 33,213 | 100 | ||
(Remark)
1 "Others" consists of the inheritance tax, with holding income tax, and consumption tax.
2 The amount of the tax evasion includes the additional tax amount.
(Reference 3) Types of businesses with large number of charges (5 charges or more)
| 2000 | 2001 | 2002 | |||
|---|---|---|---|---|---|
| Type of business | Number | Type of business | Number | Type of business | Number |
| Construction business | 12 | Pachinko | 13 | Construction business | 10 |
| Money lender | 11 | Construction business | 12 | Real estate business | 8 |
| Cabaret and restaurant | 10 | Retail of food and beverage | 6 | Adult entertainment business (excluding special bathhouses, etc.) |
6 |
| Real estate business | 7 | Adult entertainment business (excluding special bathhouses, etc.) |
6 | Food production | 5 |
| Wholesale of food and beverage | 6 | Cabaret and restaurant | 5 | Transportation business | 5 |
| - | - | Real estate business | 5 | Cabaret and restaurant | 5 |
| - | - | Medical care business | 5 | - | - |
(Reference 4) Means and methods of tax evasion
(1) Regarding means of tax evasion, omission of sales or recording of fictitious
cost were frequently used in the construction business, real estate business,
and food production, omission of sales in the adult entertainment business, and
recording fictitious cost in the transportation business.
Also, tax evasion cases involving two or more jurisdictions of regional tax bureaus
were revealed as well as tax evasion relating to foreign transactions.
(2) Much of the profits obtained through the tax evasion were reserved as cash, deposit, securities, real estate, etc. Some of evaded money were lent to related corporations, used to obtain foreign-made cars and precious metal, expended for pleasure, or remitted overseas.
(3) Off-balance-sheet assets obtained through tax evasion werehidden in various places such as:
in a safe under the floor
of the living room of one's house
inside a spare tire in
an automobile trunk
under the ground of one's
house
at the bottom of a storage
case of cushions in one's house
in a bank lock box borrowed
under the name of the suspect
in a safety room borrowed
under the name of a business connection.