WEKO3
アイテム
税務調査における無予告調査要件に関する検討
https://chuo-u.repo.nii.ac.jp/records/16730
https://chuo-u.repo.nii.ac.jp/records/16730ad30b0cc-78eb-463e-9a7e-ecbe2b3829cb
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文を見る (932.8 kB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2022-10-07 | |||||||||
| タイトル | ||||||||||
| タイトル | 税務調査における無予告調査要件に関する検討 | |||||||||
| タイトル | ||||||||||
| タイトル | No-Notice Investigation Requirements in Tax Inquiries | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 事前通知 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 無予告調査 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 税務調査 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 税務署長の裁量権 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 国税通則法74条の9 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 国税通則法74条の10 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 調査手続通達 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 重加算税 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 行政処分の効力 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 手続の瑕疵 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 最高裁昭和48年7月10日決定 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 手続的保障原則 | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| タイトル(ヨミ) | ||||||||||
| その他のタイトル | ゼイムチョウサニオケルムヨコクチョウサヨウケンニカンスルケントウ | |||||||||
| 著者 |
酒井, 克彦
× 酒井, 克彦
|
|||||||||
| 著者別名(英) | ||||||||||
| 識別子Scheme | WEKO | |||||||||
| 識別子 | 30993 | |||||||||
| 姓名 | SAKAI, Katsuhiko | |||||||||
| 言語 | en | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | This paper discusses the requirements for tax inspections conducted without notice to the taxpayer. The crime of investigation evasion exists to deal with attempts to avoid discovery of facts, and the Act on General Rules for National Taxes serves as a deterrent by imposing punishment. Prior notice is sometimes not given to the taxpayer in order to facilitate the investigation, but this exceptional measure must be interpreted in a very limited way. Were that not so, the law would end up providing for double deterrence. This would excessively restrict the transparency of investigation procedures and predictability for taxpayers, which are guaranteed by the Act on General Rules for National Taxes. The purpose of prior notification is to ensure transparency and predictability. Only when the operation of the investigation would be severely endangered is Article 74-10 of the Act on General Rules for National Taxes invoked and prior notification avoided. The interests of two parties are to be weighed here. One is “to ensure the transparency of investigation procedures and predictability for taxpayers by providing prior notification.” The other is "to smoothen the operation of the investigation, which would be damaged by giving prior notification.” If the latter prevails, Article 74-10 will be applied. However, the fact that the former is a constitutional requirement for protection of due process must not be forgotten. In light of the fact that even an exceptional measure must not run counter to constitutional requirements, it goes without saying that taking a broad view of the discretion of the tax commissioner regarding Article 74-10 is not appropriate. From the standpoint of textual interpretation, it should be understood that exceptions are allowed only to the extent that the necessity theory mentioned above is strictly followed. |
|||||||||
| 書誌情報 |
中央ロー・ジャーナル en : Chuo Law Journal 巻 18, 号 4, p. 79-97, 発行日 2022-03-31 |
|||||||||
| 出版者 | ||||||||||
| 出版者 | 中央ロー・ジャーナル編集委員会 | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 1349-6239 | |||||||||
| 権利 | ||||||||||
| 権利情報 | この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。 | |||||||||
| フォーマット | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | VoR | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
