National Tax Agency JAPAN > AN OUTLINE OF JAPANESE TAX ADMINISTRATION 2003 > Contents

FOREWORD

Contents

Part1 INTRODUCTION

  1. Standards and Guidelines on NTA’s Administrative Tasks, and Performance Evaluation
    1. (1) ”Instruction concerning Standards and Guidelines on Administrative Tasks of National Tax Agency” (Instruction #12 of the Ministry of Finance)
    2. (2) “The Mission of National Tax Agency”
    3. (3) Evaluation of NTA’s performance
  2. Overview of Tax Administrative Structure
    1. (1) Organization Structure of NTA
    2. (2) Number of personnel
  3. Operating Costs of Tax Administration
  4. Budget Structure and Tax Revenue in Japan
    1. (1) Tax and stamp duty revenues in the general account budget
    2. (2) Outline of tax and stamp duty revenues
    3. (3) National tax system (taxes on income, consumption and property)
    4. (4) Tax burden ratio

Part 2 AN OUTLINE OF TAX ENFORCEMENT

  1. Briefing
  2. Self-Assessment System
    1. (1) The self-assessment and blue return systems
    2. (2) Record keeping by magnetic media
  3. Withholding Tax System
  4. Outline of Tax Items
    1. (1) Income tax
    2. (2) Corporate tax
    3. (3) Inheritance tax and gift tax
    4. (4) Land value tax
    5. (5) Liquor tax
    6. (6) Consumption tax
    7. (7) Excise taxes (tobacco tax, etc.)
  5. Combatting Tax Evasion
    1. (1) Criminal Investigation program
    2. (2) Combatting evasion of indirect taxes
  6. Tax Payment and Collection of Delinquent Taxes
    1. (1) Payment of taxes
    2. (2) Collection of delinquent taxes
  7. International Tax Administration
    1. (1) Economic globalization and tax administration
    2. (2) Cooperation with foreign tax authorities
  8. Certified NPO (nonprofit organization) System
  9. Public Relations
    1. (1) Purpose of public relations
    2. (2) Organization for public relations
    3. (3) Public relations activities
    4. (4) Public hearing activities
  10. Tax Consultation
    1. (1) Tax Counsel Offices
    2. (2) Tax Answer system
    3. (3) Co-ordination Officer (Taxpayer Support)
  11. Cooperation with Local Tax Authorities
  12. Certified Public Tax Accountant System
  13. Providing Adequate Informational System for Office Works
    1. (1) Outline
    2. (2) Basic Functions of KSK System
  14. Initiatives for Introducing E-Filing
  15. Monitoring of Administrative Works
  16. Improvement of public service counters
  17. Public Information Disclosure

Part 3 APPELLATE SYSTEM

  1. Outline of Appellate System
  2. Requests for Reinvestigation
  3. Requests for Reconsideration
  4. Litigation

Part 4 PERSONNEL MANAGEMENT

  1. Staff Employment
  2. Composition of Staff
  3. Training
  4. Appointments
  5. Salaries
  6. Administrative Ethics

INDEX OF TABLES AND FIGURES

(Table)

  1. Location, Territories and Number of Tax Offices under the Jurisdiction of Regional Taxation Bureaus and Okinawa Regional Taxation Office
  2. Annual Cost of Tax Collection
  3. Breakdown of General Account Revenue and Ratio of Tax Revenue to Total Revenue
  4. Yearly Composition of National Revenue
  5. Yearly Composition of National Revenue (Income Tax, Consumption Tax and Property Tax)
  6. Ratio of Tax Burden to National Income
  7. Trends in the Number of Blue Return Individuals
  8. Trends in the Numbers of Corporations and Blue Return Corporations
  9. Trends in the Number of Individuals Required to Use the Bookkeeping System
  10. Number of Withholding Agents
  11. Taxation by Withholding Income Tax
  12. Number of Final Returns
  13. Number of Income Tax Payers and the Amount of Tax Liability
  14. Status of Corporate Returns
  15. Corporation Tax Revenue
  16. Amount of Inheritance Tax Revenue
  17. Amount of Gift Tax Revenue
  18. Average of Valuation Standard Values of Standard Land for Residential Areas for 2003 (by block)
  19. Tax Rates for Major Categories of Liquor
  20. Number of Licenses for Manufacture and Sale of Liquor
  21. Taxable Volume of Liquor and Liquor Tax Revenue
  22. Amount of Consumption Tax Revenue
  23. Amount of Gasoline Tax Revenue
  24. Disposition of Criminal Investigation Cases
  25. Disposition of Indirect Tax Evasion Cases
  26. Amount of National Taxes Collected
  27. Number of Applications for Tax Payment in Kind
  28. Diffusion of Tax Payment by Account Transfer
  29. Accrual and Disposition of Delinquent Tax
  30. Cases of Mutual Agreement Arising, Processed and Deferred
  31. Tax Treaty Signatory Countries
  32. Number of Information Exchanges
  33. 20 Most Frequently Asked Questions Using Tax Answer (via Phone or Fax) in FY2002 (April 2002 to March 2003)
  34. Tax Offices Supplied with Co-rdination Officers (Taxpayer Support)
  35. Registered Number of Certified Public Tax Accountants
  36. Disposition of Requests for Reinvestigation
  37. Disposition of Requests for Reconsideration
  38. Dispositions of Litigation Cases (Government as Defendant)
  39. Number of Trainees on Courses at the National Tax College

(Figure)

  1. NTA Organization Chart in FY2003 (except Okinawa)
  2. Organization Chart of Tax Administration in FY2003 (Okinawa Regional Taxation Office)
  3. Organization Chart of Tax Office
  4. Breakdown of the National Tax Revenue (FY2003 Budget)
  5. International Comparison of the Public Share of Tax and Social Security Burdens
  6. Flow of Consumption Tax
  7. Compulsory Collection Procedure for Delinquent Taxes
  8. Percentage of Tax Consultation by Tax Type in FY2002 (April 2002 to March 2003)
  9. Use of Tax Answer
  10. Outline of the Existing Appellate and Litigation Systems