SECOND REPORT ON JAPANESE TAXATION
BY THE SHOUP MISSION

[# This page is "table of contents" only.]

  • 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

  • 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