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タイトル: 事前照会手続の整備の現状と今後の方向性
その他のタイトル: Pre-filing Tax Guidance Latest Developments and Vision
著者: 鈴木, 孝直
著者(別表記) : Suzuki, Takanao
発行日: 2003年 6月25日
引用: 經營と經濟. vol.83(1), p.89-137; 2003
抄録: In the U.S., there is the Internal Revenue Service's private letter ruling program (PLRP). A private letter ruling is a written statement issued by the National Office of the IRS to a taxpayer in order to interpret and apply the tax laws to the taxpayer's specific set of facts. The PLRP is one of major measures as advance rulings in the U.S. The purpose of the PLRP is to solve the problem that taxpayers frequently hesitate to move on important business transactions without some official assurances of tax consequences. In Japan, many people have discussed necessity of the advance ruling including the PLRP from the viewpoint of improving taxpayers' predictability on tax effect for more than 30 years. Recently, the National Tax Administration (NTA) -the tax authority in Japan, improved an operation that the NTA answers to taxpayers' questions on tax with document. The purpose of this paper is to clarify the differences between the new measure by the NTA and the advance ruling-mainly the PLRP, and then to comment whether still more measure such as the PLRP is indispensable or not in Japan. The differences are examined in; 1) basis, 2) purpose, 3) effect of the private letter or the answer by the NTA, 4) ruling Area or qualified questions, and so forth. In consequence, the feature of the NTA's new measure was summarized that; 1) It is not based on specific tax laws and regulations, 2) Its purpose includes not only the improvement oi taxoavers' predictability on tax effect but also the unification and transparency of tax administration, 3) It binds neither the NT A nor the tax-payer, 4) Qualified questions are limited to matters that contribute to many other taxpayers. In other words, matters that satisfy only specific taxpayer's demand shall be excluded from the qualified question. Concerning the necessity of introducing the PLRP in Japan, this paper concludes that it is not indispensable to adopt such device in the current situation because of the 5 main reasons; 1) purpose of a self-as-sessment system, 2) mission of certified public tax accountant, 3) proper taxation, 4) administration resources, 5) fair treatment for tax- payers.
キーワード: advance ruling / letter ruling / predictability / taxpayer service / National Tax Administration
URI: http://hdl.handle.net/10069/6873
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第83巻 第1号

引用URI : http://hdl.handle.net/10069/6873



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