SECOND REPORT ON JAPANESE TAXATION
BY THE SHOUP MISSION

TABLE OF CONTENTS

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REPORT
PRESS STATEMENT OF SHOUP TAX MISSION
ON SEPTEMBER 21,1950

• Introduction
  
  
• A. The National Budget: The Uses That May be Made of the Prospective Surplus
  
  
• B. Local Budgets
  
  
• C. Administration of the National Income Tax
  
  
  • 1. Determining Income and Tax Liability
  • 2. Collecting the Tax
  • 3. Tax Administration Personnel and Office Operations
  • 4. Taxpayer's Representatives
  • 5. Prosecution of Tax Evaders
  • 6. Elimination of Corruption
  • 7. Statute of Limitations and Other Points
    
    
• D. National Tax Problems not Involving Substantial Changes in Revenue
  
  
  • 1. Liquor Taxes
  • 2. Net Worth Tax
  • 3. Gasoline Tax
    
    
• E. Local Tax Problems
  
  
  • 1. Inhabitants Tax
  • 2. Property Tax
  • 3. Value-added Tax
    
    
• F. Intergovernmental Fiscal Relations
  
  
  • 1. Equalization Grant
  • 2. Disaster Rehabilitation Expenses
  • 3. Promotional Grants
  • 4. Priorities of Tax Claims
  • 5. Local Finance Commission and Local Autonomy Agency
    
    

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SUPPLWMWNTARY MEMORANDA

• The Equalization Grant
  
  
  • Present Procedures
  • Points at which the present method of distributing the equalization grant can be improved
  • Methods of achieving full equalization without impairing incentive for full assessment and collection of taxes
    
    
• Administration of the National Income Taxes
  
  
  • A. Overall Aspects
  • B. Procedures fro the Determination of the Income and Tax Liability of the Taxpayers
  • C. Collection of the Tax
  • D. Judicial Consideration of Tax Cases
  • E. Personnel and Office Operation
  • F. Representation of the Taxpayer
  • G. Accounting
    
    
• Local Tax Administration Problems
  
  
  • MUNICIPAL PROPERTY TAX
    • 1. Nature of Liability
    • 2. Procedures for Attachment or Seizure
    • 3. Priorities of Tax Claims
    • 4. Attachments or Seizures
    • 5. Bankruptcy
      
      
  • INHABITANTS TAX
    • (a) Base of the Tax: Options One, Two and Three
    • (b) Current Year Basis
    • (c) Per Capita Tax
    • (d) The National Tax Dividend Credit
    • (e) Failure to Reach 35 Per Cent of Corporate Profits

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