What is the Japanese National Tax Agency? Review of the Japanese National Tax Agency

Overview

It was established as an outpost of the Ministry of Finance in accordance with Article 3, Paragraph 2 of the National Government Organization Act and Article 18, Paragraph 1 of the Ministry of Finance Establishment Act . The Ministry of Finance Establishment Act stipulates that its mission is to "achieve the proper and fair collection and collection of domestic taxes, ensure the healthy development of the liquor industry, and ensure the normal operation of tax accounting services" (Article 19). In addition to managing the collection and collection of national taxes , it also governs the liquor industry through liquor sales licenses and brewing licenses . The planning and legislation of the tax system are under the jurisdiction of the Taxation Bureau of the Ministry of Finance, and the National Taxation Bureau is positioned as an organization that implements the tax system (executive agency).

Headed by the Director of the National Taxation Agency, there are internal departments such as the Secretariat , Taxation Department , Collection Department, and Investigation and Inspection Department . 11 National Taxation Agencies and Okinawa National Taxation Offices will be established to divide the departments. The whole country will serve as local branches. Under the National Taxation Bureau and the Okinawa National Taxation Office, there are a total of 524 tax offices as subordinate agencies in charge of these affairs.

The Ministry of Finance Main Building is located on the 5th floor of the Ministry of Finance Main Building at 3-1-1 Kasumigaseki , Chiyoda-ku , Tokyo .

In recent years, it has become common practice to replace secretaries every year or less, with 20 secretaries appointed from 2001 to 2021 (as of April).

Responsibilities

In order to perform the duties prescribed in Article 19 of the Ministry of Finance Establishment Act, the following seven items of affairs are divided into the matters listed in Article 4 of the Ministry of Finance Establishment Act and are separately stipulated in Article 20. Responsible for completed affairs (Article 20). Specifically, there are office work related to the following.

• Matters concerning the collection and collection of domestic taxes (Article 4, Paragraph 17)

• Savings on liquor taxes and the development, improvement and adjustment of the liquor industry (Article 4, Paragraph 19)

• Research and development of brewing technology to ensure the quality and safety of alcoholic beverages (Article 4, paragraph 20)

• Investigate and punish the crimes listed in Article 27, Paragraph 1, and take necessary measures in accordance with the provisions of laws and regulations (Article 4, Paragraph 21).

• Drafting of postage stamp layout planning and combating counterfeiting (Article 4, Item 22)

• Operation of the tax accounting system (Article 20, paragraph 1)

• Ensure efficient use of resources related to alcoholic beverages (Article 20, paragraph 2)

• Training on administrative affairs under the jurisdiction of the National Tax Agency at an educational training institution specified by a Cabinet Order (Article 20, Paragraph 3)

The "crimes listed in each item of Article 27, Paragraph 1" in Article 4, Paragraph 21, refer to crimes related to the duties of National Tax Service staff ( No. 1) and crimes committed in the performance of duties (No. 2), National Tax Service officials (No. 4), etc., and National Tax Service inspectors who are dedicated to National Tax Service officials and who are ordered by the Commissioner of the National Tax Service to investigate crimes and evidence (Article 27, Paragraph 1). However, the National Tax Service Inspector General is not a special judicial police officer and cannot be arrested , seized or searched (Article 27, Paragraph 2). In addition, this " investigation" is different from criminal prosecution investigation based on the Criminal Procedure Law because the Criminal Procedure Law applies.

As part of the tax collection process, the tax authorities accept tax returns from individuals from mid-February to mid-March each year . For companies, it will be completed within 2 months after the end of the accounting period.

history

• June 1, 1949 (Showa 24) - The National Tax Agency was established as the external affairs agency of the former Ministry of Finance.

Based on the Taxation Department of the Ministry of Finance (part of the main tax bureau, etc.). When the cabinet submitted the Ministry of Finance Establishment Act to the Diet, the establishment of the National Tax Agency was not stipulated. It was decided to stipulate in the establishment law in the form of an amendment to the bill that "the current tax collection and management mechanism shall be separated from other financial departments and made independent." There are four departments inside: General Affairs Department, Direct Tax Department, Joint Tax Department, and Investigation and Inspection Department. The government building is the Totaku Building in Uchisaiwaicho , Chiyoda-ku . The Totaku Building is the head office building of the former Oriental Development Co., Ltd. , which was a national policy company before the war, and is adjacent to the former head office building of the Nippon Kosho Bank . After the National Tax Agency moved, the land used as the head office building was sold to the First Industrial Bank .

• 1950​

  January 25 - All commodities were merged with Nikkei Labor to form the Nikko Labor Union. In 1958, the name was changed to National Tax.

  May 4 - The Internal Revenue Board and the Internal Revenue Service Board (later the Internal Revenue Court ) are established.

• April 1, 1951 - The post of Deputy Director General of the National Tax Agency was newly established. The General Affairs Department of the General Administration was divided into the Secretariat and the Collection Department.

• March 23, 1956 - The company moved out of Uchisaigai-cho, Chiyoda-ku due to the cancellation of the former Ministry of Finance's expropriation.

• April 13, 1959 - The Brewing Laboratory, which was affiliated with the Liquor Tax Section of the Taxation Bureau, will become a subsidiary organization directly under the National Tax Agency.

• October 29, 1962 – The second union separated from the National Tax Commission was established.

• June 18, 1964 - The Tax Training Center was expanded to the National Tax Academy.

• May 1, 1970 (Showa 45) - The Diet was abolished and the National Tax Court was established.

• May 23, 1986 – The post of Deputy Commissioner of the National Tax Bureau (in charge of international affairs) was newly established.

• October 15 , 1989 - The National Tax Commission was renamed the National Tax Labor Union. In November, it participated in the establishment of the Japan Trade Union Confederation (Union).

• July 10 , 1991 (Heisei 3) - The system changed from a tax-item-based tax system to a taxpayer-based tax system.

• At the same time, the direct tax department and the cross-tax department of the head office were merged into the tax department. In addition, one more deputy director of the national taxation department of the secretariat of the deputy director general in charge of liquor management and liquor tax collection was added.

• July 10 , 1995 - The Brewing Research Institute was moved from Takinogawa, Kita-ku , Tokyo to Hiroshima Central Science Park, Higashihiroshima City, Hiroshima Prefecture , and reorganized as the Brewing Research Institute.

• July 10 , 1998 - The main campus of National Tax University was relocated from Wakamatsu -cho , Shinjuku-ku and Funabashi City to Wako City, Saitama Prefecture.

• 2001 (Heisei 13)

  January 6 – Due to the reorganization of central government departments , the National Taxation Bureau became an external agency of the Ministry of Finance . The Deputy Director of National Taxation to the Commissioner-General has been renamed as the Deputy Director of the Commissioner-General.

  April 1 - The Brewing Research Institute was separated from the National Tax Service and reorganized into the Comprehensive Alcoholic Beverage Research Institute.