NATIONAL TAX AGENCYREPORTFrom the Commissioner
Peopleʼs life and economic activities of Japan have been much aﬀected by the Covid-19
pandemic. Even under such unprecedented situation, the NTA needs to fulfill themission of to help taxpayers properly and smoothly fulﬁll their tax duties.
To that end, too, we will strive to realize appropriate and fair taxation and tax
collection, while continuing to improve the convenience for taxpayers and making thetaxation and tax collection more sophisticated and eﬃcient.
Against the rapid progress of digitalization in economy and society, in order to promote
the above initiatives, it is important to effectively use data and digital technology.
Given this viewpoint as well, a new policy to ensure a fundamental review of theaspired state of the procedures and operations relating to national taxes using
digital technologies was clarified, and a vision to realize a society where all tax
procedures can be completed without going to a Tax Office was indicated in the
Digital Transformation of Tax Administration ̶Future Vision of Tax Administration
2.0̶, released in June 2021. In addition, in December 2021, we released DX for tax
administration: Roadmap towards realization of the plan and we are steadily pursuingnecessary measures for enhancing taxpayer convenience and sophisticating taxationand collection/improving eﬃciency therein.
More speciﬁcally, for example, eﬀective in January 2022, it became allowable to readthe tax withholding slip for salary income by using smartphone camera, for the purposeof tax return ﬁling of income tax. Also, we are endeavoring to expand the scope of data
for which the Mynaportal linkage function (this function enables data acquisition via the
Mynaportal and automatic entry thereof to tax return) can be used.
We will continue to improve the taxpayer convenience, aiming to realize a society
where all tax procedures can be completed without going to a Tax Oﬃce. When you
need to file a tax return or pay any taxes, please consider to use e-Tax or cashless
payment, as such alternative methods are getting increasingly more convenient to use.
In addition, we understand that it is quite important to provide taxpayers withnecessary information timely to enable them to understand the taxation system well.
In relation to the Invoice System which will take effect in October 2023, we began
accepting applications to register as an eligible invoice issuer in October 2021.

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NATIONAL TAX AGENCY REPORT 2022

For the smooth introduction of the invoice system, each business operators need to
fully understand the system well so that they deal with and prepare for the system
in accordance with each business operation. To help such endeavors, relevant video
about the system, various pamphlets and Q&A are uploaded to the Special site for
the Invoice System on the NTA website; additionally, online explanatory sessions areavailable occasionally and we dispatch instructors to explanatory sessions for business
operators.
Regarding the efforts to realize appropriate and fair taxation and tax collection, we
strive to protect the rights and interests of taxpayers as well as to take rigorous
measures across the organization against malicious taxpayers not to make thetaxpayers who have ﬁled tax returns and paid taxes adequately feel unfair.
In addition, to properly respond to the incessant changes in the environment of
economic transactions, in line with the advance of digitalization throughout society,
we are endeavoring to improve the efficiency in taxation and tax collection andsophisticating the whole process through analyzing and using various data.
For steadily fulﬁlling the missions imposed on the NTA from now on, we would like toproperly respond to the future economic and social changes, implement the required
BPR (Business Process Reengineering) leveraging the advantage points of digitalization,and ensure ongoing evolution as an organization.
I would appreciate if this report, National Tax Agency Report 2022, would help you
to better understand tax administration.

June 2022

Oshika Yukihiro
Commissioner of the National Tax Agency, JapanNATIONAL TAX AGENCY REPORT 2022

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CONTENTS
From the Commissioner‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥

Ⅰ About the NTA
1 Organizational Philosophy of the NTA････････ 5
2 Concepts for management of tax administration ････ 7⑴ Enhancement of services for taxpayers ･････････ 7⑵ Promotion of administrative work efficiency andenhancement of organizational foundations･･･････････ 7⑶ Proper and fair taxation and collection andremedy for taxpayer rights････････････････････････････ 7⑷ Proper management of liquor administration ･･･ 7⑸ Proper administration of services by Certified
Public Tax Accountants (CPTAs) ･･･････････････････ 815⑹ Results Evaluation（Evaluation of Policies）
and improvement of tax administration ･････････ 8
Column1 Future Vision of Tax Administration
as envisioned by the NTA････････････････････ 8

3 Overview of the national tax organization ････ 9⑴ National revenue and taxes ･･････････････････････････ 9⑵ NTA budget ･････････････････････････････････････････････････ 9⑶ Organizational structure and number of
personnel of the NTA ･････････････････････････････････ 10

Ⅱ Efforts for Enhancement of Services for Taxpayers and Efficiency of Tax Administration

11

1 Providing information, etc. ･････････････････････････ 11

5 Efforts towards My Number System･･････････ 22

Column2 NTAʼs response to the Covid-19 pandemic ･･･ 16

6 Promoting digitalization of administrative
services ････････････････････････････････････････････････････････ 25⑴ The NTA website ･･･････････････････････････････････････ 11⑵ Tax education ････････････････････････････････････････････ 13⑶ Lectures ･････････････････････････････････････････････････････ 14⑷ Briefings for taxpayers ････････････････････････････････ 14⑸ Tax consultation ････････････････････････････････････････ 15⑹ Advance inquiries ･･･････････････････････････････････････ 16

2 e-Tax (Online national tax return filingand tax payment system) ･････････････････････････ 17
Column3 Measures for improving the convenienceof e-Tax ･････････････････････････････････････････････ 18

3 Filing for tax return ･････････････････････････････････････ 19⑴ Promotion of filing by e-Tax at home ･･････････ 19⑵ Response to diverse taxpayer needs ･･･････････ 20

4 Promotion of cashless payment ････････････････ 21⑴ Outline of My Number System ････････････････････ 22⑵ Actions as the entity utilizing My Numbers andCorporate Numbers ･･･････････････････････････････････････ 23⑶ Promotion of popularization of My Number
Card ･･････････････････････････････････････････････････････････ 24⑷ Actions as the entity assigning Corporate
Numbers････････････････････････････････････････････････････ 24

Column4

Center-based system for Internal
administrative tasks ･････････････････････････ 27

7 Proper withholding tax system operation ･･･ 28
8 Actions for the amended Consumption Tax Act ･･･ 28⑴ Storing eligible invoices is required for
consumption tax (Invoice System) ･･･････････････ 28⑵ Measures for smooth and appropriate shiftingof consumption taxes ･･･････････････････････････････････ 28

9 Cooperation with private organizations ･･･ 29

Ⅲ Proper and Fair Taxation and Collection
1 Promotion of proper and fair taxation ･･････ 30⑴ Priority matters addressed in the tax
examinations ･････････････････････････････････････････････ 30⑵ Utilizing approaches other than field
examinations ･････････････････････････････････････････････ 32⑶ Data and Information ･････････････････････････････････ 33⑷ Criminal investigation ･････････････････････････････････ 33

2 Ensuring tax payment ･････････････････････････････････ 35⑴ Establishment of voluntary tax payment ･･････ 35⑵ Efforts to promote reduction of tax delinquency････ 35⑶ The Office of Tax Collections Call Center ････ 37⑷ Public Auctions ･･････････････････････････････････････････ 37⑸ Accurate and efficient management of claims
and liabilities ･･･････････････････････････････････････････････ 38

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NATIONAL TAX AGENCY REPORT 2022

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3 Addressing international transactions ･･････ 38⑴ Background ･･･････････････････････････････････････････････ 38⑵ Actions against the affluent class and corporations
conducting cross-border transactions ･･･････････････････ 38① Enhancement of information resources ･･･ 38② Enhancement of human resources for
examination ･･･････････････････････････････････････････ 41③ Reinforcement of global networks ･･････････ 42⑶ Actions against the affluent class and corporations
that conduct cross-border transactions ･････････････････ 44

4 Cooperation with foreign tax authorities ･･･ 45⑴ Technical cooperation for developing countries ･･･ 45⑵ Other technical assistance･･････････････････････････ 47⑶ Cooperation among countries for tacklingthe challenges in tax administrations ･･････････ 47

Remedy for Taxpayer Rights⑴ Request for re-examination ･････････････････････････ 49⑵ Request for reconsideration ････････････････････････ 49

Liquor Administration

51

1 Situation of Liquor Industry ････････････････････････ 51⑴ Situation of domestic market ･･････････････････････

51⑵ Situation of the Japan-made liquor exports ･･･ 52⑶ Impact of the Covid-19 pandemic ･･･････････････ 52⑴ Efforts for cultivating sales channels andpromoting exports ･････････････････････････････････････ 53⑵ Branding and promotion of sake brewery
tourism ･･････････････････････････････････････････････････････ 54⑶ International negotiations for abolition ofcustoms duties, import restrictions, etc. ･･････ 55⑷ Technological assistance ････････････････････････････ 55
Column5 Initiatives to realize the registrationof sake, shochu, awamori, etc. as the
UNESCO Intangible Cultural Heritage ･･･ 55⑸ Measures for small and medium enterprises ･･･ 57⑹ Establishment of a fair trading environment of liquor ･･･ 57⑺ Response to social demands ･･････････････････････ 57

1 Services and roles of CPTAs ･･････････････････････ 58
2 Coordination and cooperation with CPTAs
Associations, etc. ････････････････････････････････････････ 58

58

Remedy for
Taxpayer Rights

Ensuring Proper Administration of Services by CPTAs

Proper and Fair
Taxation and Collection

2 Efforts of the NTA ･･･････････････････････････････････････ 52

Ⅵ⑶ Litigation ････････････････････････････････････････････････････ 49⑷ Trend in remedies for taxpayer rights･･････････ 50

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Ⅴ

48

About the NTA

Ⅳ⑵ Promotion of e-Tax usage ･･･････････････････････････ 59

3 Appropriate guidance for and supervisionof CPTAs ･･････････････････････････････････････････････････････ 59⑴ Promotion of the document attached by
CPTAs････････････････････････････････････････････････････････ 58

Results Evaluation（Evaluation of Policies）⑴ The purpose of Results Evaluation ･･････････････ 60⑵ The NTA s missions and assignment and thestructure of results evaluation targets ･････････ 60

Statistics

60⑶ Evaluation method for Results Targets,
etc. and evaluation results ･･････････････････････････ 61

Ensuring Proper
Administration of Services︵
by CPTAs

Ⅷ

LiquorAdministration

Ⅶ

62○ Delinquency･･･････････････････････････････････････････････ 64○ Criminal investigation ･････････････････････････････････ 64○ Remedy for taxpayer rights ･････････････････････････ 65○ Tax consultations ･･･････････････････････････････････････ 65

Result Evaluation︶
Evaluation of Policies○ Tax revenues and budget ･･･････････････････････････ 62○ Tax returns and taxation ････････････････････････････ 62○ Tax examinations ･･･････････････････････････････････････ 63○ International taxation ･････････････････････････････････ 64※The fiscal year ranges from April 1 through March 31 of the following year (i.e. fiscal year 2021: April 1,
2021 to March 31, 2022), while the operation year is from July 1 through June 30 of the following year
(i.e. operation year 2021: July 1, 2021 to June 30, 2022).

Statistics

NATIONAL TAX AGENCY REPORT 2022

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Ⅰ About the NTA
The NTA was organized in 1949 as an external organization of the Ministry of Finance.
The NTA supervises 12 Regional Taxation Bureaus (including the Okinawa Regional
Taxation Office, and the same applies hereinafter) and 524 Tax Offices throughout
Japan.
There is also the National Tax College which trains tax officials, while the National
Tax Tribunal serves as a special body engaged in examining requests for review from
taxpayers.

1

Organizational Philosophy of the NTA

The Mission of the NTA is “to help taxpayers properly and smoothly fulfill their tax duties.”
In order for the NTA to fulfill the mission, our duty to carry out is “Realizing proper and fair taxationand collection of internal taxes,” “Sound development of the liquor business,” and “Ensuring proper
administration of services by Certified Public Tax Accountants (CPTAs),” provided by Article 19 of the Act
for Establishment of the Ministry of Finance.
In order for the NTA to fulfill the “mission” and “duties,” we compiled “future vision as an organization,”
which indicates what organization we aim for while managing the organization, as well as “codes ofconduct,” which indicates important standards and values for each tax official to perform duties. These
are declared to tax officials and announced to the public as the “Organizational Philosophy of the NTA.”NTA

5NATIONAL TAX AGENCY REPORT 2022

About the NTA

Organizational philosophy of the NTA

Duty

 Realizing proper and fair taxation and collection ofinternal taxes
 Sound development of the liquor business

Proper and Fair
Taxation and Collection

To help taxpayers properly and smoothly fulfill theirtax duties.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Mission Ensuring proper administration of services by Certified
Public Tax Accountants (CPTAs)

An organization that supports the nation's
finance with trust

Remedy for
Taxpayer Rights

Future vision as
an organization

 An organization that flexibly copes with changes in the economic society,improves taxpayer convenience and continues to progress.

LiquorAdministration

 An organization that makes taxation and collection more efficient andsophisticated and conducts strict and appropriate examinations anddisposition for delinquent tax while cooperating with a wide variety of
relevant persons.

Codes ofconduct

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs An organization that is vibrant and open, respects the diversity of each
official and provides high performance as a team.

Tax professionals who take on a difficult
challenge holding the mission to heart Keep secrets associated with duties and maintain disciplines. Neverforgive frauds and carry out duties in a fair and honest manner.
 Constantly review duties with a sense of participation and challenging
spirit and make administrative duties more efficient and sophisticated.

NATIONAL TAX AGENCY REPORT 2022

Statistics

 Strive to acquire expertise and skills and demonstrate our abilities tothe fullest.

6

Ⅰ

About the NTA

2

Concepts for management of tax administration

The NTA carries out the following initiatives in order to perform the aforementioned mission and duties,
and to gain the understanding and trust of taxpayers.

NTA Initiatives⑴ Enhancement of services for taxpayers● Provide the necessary information needed for filing via NTA websites, etc. so that taxpayers can correctly file andpay their taxes themselves.
● Work to provide an excellent means for filing and payment using ICT, such as e-Tax (online national tax return filingand tax payment system) and filing assistance on the NTA website.
● Respond to advance inquiries and advance pricing arrangement of transfer pricing taxation, so the taxpayer can
predict in advance the tax treatment of its own economic activities.
● Work to improve an environment and provide support to enhance tax education, in cooperation with the relevant
ministries, agencies, educators and private organizations.

⑵ Promotion of administrative work efficiency and enhancement oforganizational foundations● To appropriately perform the NTA s duties under the severe fiscal conditions, work to secure the necessary structure,staff and budgets, appropriately allocate them, and take the taxpayers viewpoint in working to boost efficiency andreduce costs.
● Constantly review to simplify and boost efficiency, for example by computerization of clerical processes. For theincome tax return, focus on encouraging use of e-Tax which contributes to enhanced taxpayer convenience.
● Accurately assign personnel corresponding to their experience and abilities, while paying attention to hiring andpromoting female staff. To enhance needed specialized knowledge, provide guidance and development measures
such as training.
● Thoroughly control administrative documents and information.

⑶ Proper and fair taxation and collection and remedy for taxpayer rights● Take a strict stance against malicious taxpayers, while protecting taxpayer rights and interests.
● Upon dispositions for taxation and delinquent tax, and then accurately confirm the facts and apply the laws andregulations.
● Systematically work in response to increasingly complex economic transactions, etc. Work to enhance the system tocollect information, and accurately prioritize issues such as response to the increasing diversity of asset investments
and fraudulent refunds for consumption tax.
● For international transactions, exchange information with foreign tax authorities based on tax treaties, and takestrict actions towards tax avoidance etc., in which taxation problems are found.
● Promote the enhancement of corporate governance on tax matters through exchanging opinions with executive
officers of large enterprises, etc. At the same time, reallocate the volume of examination duties to corporations witha high necessity of examination from those judged that the necessity of examination is low including the situationof corporate governance.
● Achieve proper and speedy processing of a request for review, as well as develop environment for more userfriendly request for review system.

⑷ Proper management of liquor administration● As the competent agency in liquor business to aim at the preservation of liquor tax and the sound development ofliquor business, the NTA endeavors to ensure the proper enforcement of laws and strengthens the promotion of
liquor business (especially promoting exports) from the comprehensive perspective that covers consumers and thewhole liquor industry while coordinating and cooperating with related government offices, organizations, etc.
● Make efforts to cultivate overseas markets through distributing information globally and holding international
negotiations, etc., to promote the establishment of brands through spreading the use of Geographical Indications(GI), to provide technical assistance to liquor manufacturers, etc. and to ensure the safety of liquor among others.

7

NATIONAL TAX AGENCY REPORT 2022

About the NTA● To ensure fair trade of liquor, conduct a survey of liquor business operators to check the actual state of trading of
liquor, etc. If a transaction that does not comply with the Standards for the Fair Trade of Liquor is detected, wetake strict actions including issuing instructions.
● To respond to social requirements, such as countermeasures against health problems caused by alcohol intake andpromotion of recycling resources, increase the publicity of the ban on selling liquor to people younger than the ageof 20 and recycle of liquor containers, etc.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration⑸ Proper administration of services by Certified Public Tax Accountants (CPTAs)● Endeavor to coordinate and cooperate with Certified Public Tax Accountants Associations as organizations for
improving the work of CPTAs, because CPTAs play important roles in the proper and smooth realization of the selfassessment system.
● Work to prevent violations of the Certified Public Tax Accountant Act by CPTAs etc. At the same time, take strict
action against CPTAs etc. who violate the Certified Public Tax Accountant Act and so-called “fake CPTAs” byapplying disciplinary actions and filing accusations seeking prosecution.

Proper and Fair
Taxation and Collection⑹ Results evaluation (Evaluation of Policies) and improvement of tax
administration● Provide easily understood information on issues the NTA should work on, on its policy initiatives and its various
measures, and on its evaluations and verifications of the results of their implementation. In addition, work to improvetax administration, based on the evaluations and verifications of the results of its implementation.

1

Remedy for
Taxpayer Rights

Column“Future Vision of Tax Administration” as envisioned by the NTA“Digital Transformation of Tax Administration”

LiquorAdministration

With improvement in taxpayer convenience and higher efficiency and sophisticationof taxation and collection set as the two pillars, the NTA is undertaking drastic
reviews of tax administration processes for taxpayers and the administration (DX[digital transformation] of tax administration). We are pursuing necessary measures
based on the DX for Tax Administration: Roadmap towards realization of the plan
released previously.
Please refer to the NTA website for more details. （https://www.nta.go.jp/about/introduction/torikumi/digitaltransformation/index.htm [in Japanese]).

"Digital Transformation of Tax
Administration ̶Future Visionof Tax Administration 2.0̶"From "Digital Transformation of Tax Administration
̶Future Vision of Tax Administration 2.0̶"
released in June 2021

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

Digital Transformation of Tax Administration
Drastic reviews of tax administration processes for taxpayers and the administration by digitalization(Basic guidelines)
User’s perspective

Business process reengineering (BPR)

Information security

Future Vision of Tax Administration 2.0＊
Precise addressing
to the ICT society
Drastic
digitalization oftax procedures

Higher eﬃciency and sophistication of
taxation and collection(Intelligent)

Simple and easy procedure

Automatic check of tax returns

Check personal information online

AI and data analysis

Easy consultation by chatbot

Inquiries online

Customized notiﬁcation

Web conference system

Precise eﬀort into
priority issues
Addressing totax avoidance
Ensuring proper
taxation on theaﬄuent class
Ensuring proper
taxation of
consumption tax
Addressing tolarge-scale andmalicious cases

Statistics

A society where
all tax procedures
can be completed
without visitinga tax oﬃce

Improvement in taxpayer
convenience(Smooth and speedy)(Infrastructure improvement)
Sophistication of information systemand human resource development

Centralized processing of internal
administrative tasks

Coordination and cooperation withrelated agencies＊ "Future Vision of Tax Administration" released in 2017 was updated based on changes in the economic society and the progress indigital technologies.

NATIONAL TAX AGENCY REPORT 2022

8

Ⅰ

About the NTA

3Overview of the national tax organization⑴ National revenue and taxes
National revenue (initial budget for general account revenues) in FY2022 stands at 107,596.4 billion yen,of which 65,235 billion yen is from taxes and stamp revenues.
The income tax, corporation tax, and consumption tax account for about 80% of tax revenues.

■ National revenue (FY2022 general account revenues (initial budget))
Others＜Categories of Taxes and Stamp Revenues＞

5.4

trillion yen（5.1％）

Specialdeﬁcit-ﬁnancing
bonds

30.7

trillion yen

Government （28.5％）
bonds

36.9

trillion yen（34.3％）

Total

107.6
trillion yen

Withholding
income tax

Inheritance tax

Taxes and
Stamp revenues

65.2

trillion yen（60.6％）

Construction
bonds

2.6 trillion yen（3.9％）

17.1 trillion yen（26.2％）

Total
Consumption
tax

65.2

trillion yen

3.3 trillion yen（5.1％）

21.6 trillion yen Corporation tax（33.1％）
13.3 trillion yen（20.4％）

6.3 trillion yen（5.8％）

Self-assessment
income tax
Liquor tax

1.1 trillion yen（1.7％）

Stamp revenue

0.9 trillion yen（1.4％）

Gasoline tax

2.1 trillion yen（3.2％）

Motor vehicle tonnage tax 0.4 trillion yen（0.6％）
Tobacco tax

0.9 trillion yen（1.4％）

Customs duty

0.8 trillion yen（1.3％）

Others

1.0 trillion yen（1.5％）※ 1 Government bonds are revenues generated by construction bonds to finance public project-related expenditures and special deficitfinancing bonds issued to compensate for the revenue shortfalls. All are debts which are to be repaid in the future.
※ 2 The total amount of each item and the amount indicated as "Total" do not exactly match, due to rounding of fractional figures.
※ 3 Please refer to "Thinking About Japan's National Finance" available on the official website of the Ministry of Finance (https://www.mof.
go.jp/zaisei/index.htm [in Japanese]) concerning national expenditures.

⑵ NTA budget
The NTA initial budget in FY2022 stands at 625.4 billion yen, with salary costs amounting to 546.6 billion
yen and general expenses 78.8 billion yen.

9

NATIONAL TAX AGENCY REPORT 2022

About the NTA⑶ Organizational structure and number of personnel of the NTA
The NTA supervises 12 Regional Taxation Bureaus and 524 Tax Offices throughout Japan to process
national tax administration. Also, the authorized capacity for manpower of the NTA is 55,969 persons for
FY2022.（※1, ※2）

Tax Bureau Planning and drafting of the tax systemEﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Ministry of Finance(Local Branch Oﬃces)

National
Tax Agency

Sapporo, Sendai, Kanto-Shinetsu, Tokyo,
Kanazawa, Nagoya, Osaka, Hiroshima,
Takamatsu, Fukuoka, Kumamoto, Okinawa

Commissioner’s
Secretariat

Planning and Administration
Department（※4）

Taxation Department

Taxation Department

Collection Department（Councils etc.）

National Tax Council（※3）

Directs and supervises the Revenue
Management and Processing
Groups and the Collection Groups
within the Tax Oﬃces, and initiates
procedures for large-scaledelinquent taxpayers.

Large Enterprise
Department

Carries out examination oflarge-enterprises and others.

National Tax College
The National Tax College trains new
recruits and provides important job
training to tax oﬃcials working in theﬁeld so that they can adapt promptly tosocial changes (328 persons, 0.6%).

Criminal Investigation
Department
Investigates malicious tax
evaders in order to pursue
criminal responsibility.

（Special Body）

National Tax Tribunal
The National Tax Tribunal makes decisions
on requests for reconsideration regarding
decisions made by the District Director of
the Tax Oﬃce or other authorities, pursuant
to the laws/regulations about national tax(467 persons, 0.8%).

Regional Tax Tribunals (12)& Branches (7)(Regional Tax Tribunals): Sapporo, Sendai,
Kanto-Shinetsu, Tokyo, Kanazawa,
Nagoya, Osaka, Hiroshima, Takamatsu,
Fukuoka, Kumamoto, Okinawa(Branches of Regional Tax Tribunals):
Niigata, Nagano, Yokohama, Shizuoka,
Kyoto, Kobe, Okayama

Special Oﬃcer(Public Relations)
Revenue Management
and Processing Group

Receives tax returns, issues certiﬁcates oftax payment, receives cash for tax
payment, general consultation on
taxation, etc. It also inputs information
on tax returns, manages national tax
claims, and administers refund
procedures, postponements of tax
payment, and payments in-kind.

Collection Group

Provides consultation on tax
payments, and executes procedures
against tax delinquencies.

Individual Taxation Group
Carries out consultation on income
tax and sole proprietor’s consumption
tax, and related examinations.

Property Taxation Group
Carries out consultation on
inheritance tax, gift tax, income tax
imposed when land, buildings, or
stock were transferred, and related
examinations. The Group alsod e t e r m i n e s r o a d p r i c e r a t i n gs,
which are used as reference incalculating inheritance tax, etc.

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs（Facilities）

Collection Department

Co-ordination Division

LiquorAdministration

Large Enterprise andCriminal Investigation
Department

Directs and supervises divisions
within the Taxation Groups
within Tax Oﬃces, and conducts
diﬃcult tax examinations suchas on large-scale and malicious
taxpayers.

Tax Oﬃces are points of contact with
taxpayers, working as ﬁrst-line bodies
to process tax administration (39,451
persons, 70.5%).

Remedy for
Taxpayer Rights（Internal Subdivisions）

Regional Taxation Bureaus direct andsupervise Tax Oﬃces in their jurisdiction.
Bureaus also carry out various otheroperations, including the provision of tax
consultations and other services totaxpayers, tax examinations on large-scalewide areas and diﬃcult-to-process cases,
and disposition for delinquent taxes(14,430 persons, 25.8%).

Tax Oﬃces（524）Proper and Fair
Taxation and Collection

The NTA plans and draws up programs
to implement tax administration,
standardizes the way to interpret tax
laws, and directs and supervises theRegional Taxation Bureaus and Tax
Oﬃces (1,073 persons, 1.9%).

Regional Taxation Bureaus andOkinawa Regional Taxation Oﬃce（12）Corporation Taxation Group
Provides consultation on corporation
tax, local corporation tax,
consumption tax on corporations,withholding income tax, and othertaxes including stamp tax andgasoline tax, as well as related
examinations.

Chief Examiner(Liquor Tax and Industry)
Carries out consultation on liquor
tax, related examinations, and backoﬃce work for liquor sales licenses.

NATIONAL TAX AGENCY REPORT 2022

Statistics※ 1 The headcount and percentage indicated in each department represents the prescribed number of personnel, and its percentage of the overall
number of personnel in the NTA (FY2022).
※ 2 The prescribed number of personnel of 55,969 people in the NTA includes the prescribed number of personnel of 220 people (0.4%) topromote employment of people with disabilities.
※ 3 The National Tax Council addresses the following: ① deliberation of cases in which the NTA Commissioner does not recognize the opinion of
the Director-General of the National Tax Tribunal as reasonable, where the Director-General of the National Tax Tribunal determines the caseby interpreting laws differently from the notification issued by the NTA Commissioner; ② implementation of CPTAs examination and decisionon the disciplinary actions applied to CPTAs; and ③ deliberations on the establishment of labeling standards for liquor, and other matters.
※ 4 Office of Submission Processing Center was established in July 2021. For details, please refer to Column 4 on page 27.

10Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration〜 Enhanced taxpayer services achieved by public relations activities, tax education,
tax consultation, etc. 〜Japan adopts a self-assessment system for most of its national taxes. Under this system, taxpayers
themselves calculate their income and tax amount, based on which they file and make a payment. In
order for the self-assessment system to function properly, at the NTA, we do our best to ensure taxpayers
have a high level of awareness regarding tax payment and proactively and properly fulfill the obligation oftax responsibilities as provided by the law.
To this end, the NTA is working to enhance a variety of services for taxpayers such as information
provision and enhancement of tax education through various public relations activities, improvement of
convenience in tax consultation and tax return filing, etc.

1

Providing information, etc.

〜 Various public relations activities 〜
The NTA provides various information that could help taxpayers perform tax return filing, tax payment,
etc. mainly through the NTA website (https://www.nta.go.jp/［in Japanese］), as well as through mass
media (TV and newspapers), various public relations mediums and explanatory meetings.
In addition, regarding general interpretation and treatment of tax laws, the NTA provides relevant
information on the NTA website as well as through pamphlets available at Tax Offices and municipality
offices, etc.; regarding general questions and consultation requests related to taxes, we answer them bytelephone, etc., and; when there are questions on tax applications related to an actual transaction, we
make it a rule to respond to an advance inquiry.

Think About Tax Week
The NTA has been regularly taking various efforts for the improvement in the awareness regarding tax payment toassist citizens to deeply understand the significance and roles of taxes and the current state of tax administration,and to proactively and properly fulfill the obligation of tax responsibilities.
The week from November 11 to 17 is annually set in particular as the “Think About Tax Week”. The NTA
conducts various PR activities mainly during this period and also considers this period as an opportunity to receive
opinions and requests for tax administration.
The NTA recognizes that understanding the relationship between daily life and taxes through this effort isessential to maintain and develop self-assessment system.

⑴ The NTA website〜 Provide easy-to-understand information on the NTA website 〜

To enable anyone to easily use the NTA website, we are making efforts to deliver information in an easyto-understand format, such as simplified layout of the website with menu selection put into one place.
We are also striving to provide contents with text enlargement and voice reading functions so thatall people including the elderly and handicapped can use information and functions provided on the NTA
website without difficulties.

11

NATIONAL TAX AGENCY REPORT 2022

2

* The following diagram is as of June 2022.

1

1

3
6

5

Search function within thewebsiteFunction to search through informationon the entire NTA website by referencing
a keyword

2

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

4

About the NTA

Overview of NTA Website (top page)

Text enlargement / voice
reading
Support functions for the elderly andthose who have visual disorders3

Proper and Fair
Taxation and Collection

8

Global navigation
Information guide that serves as an
entrance to various information sites

4

7

Urgent notice
Displays highly urgent information,such as disaster-related messages

9

Remedy for
Taxpayer Rights

5

New arrivals
Displays new arrival information in atable by content

6Featured topics

7

LiquorAdministration

Displays terms related to informationthat deserves special attention on the
NTA website

Menu by area of interest
Displays page with the most accessby area of interest

8

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs10

Search for tax office
Enables the user to search for its
jurisdictional tax office by postal codeor address

11

9

SNS etc.
Collects and displays information fromall tools used by the NTA to release
information

10

BannerGathers and displays the banners
created by the NTA

11

Statistics

Site map
Displays the composition of the entire
NTA website in a table＊ The NTA submits information including new information regarding the NTA and a press release through the official NTA Twitter account (@NTA̲Japan) other than the NTA website. The free video sharing site “YouTube” also delivers videos with information on the NTA activities (including the
publicity activities of each Regional Taxation Bureau and Tax Office) and support for self-assessment procedures.

NATIONAL TAX AGENCY REPORT 2022

12

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration⑵ Tax education〜 Developing the environment for, and providing support for enhanced tax
education 〜
The NTA works on developing the environment for and providing support for a solid tax education inschool education, so that the significance and roles of taxation that forms the country s foundations will
be correctly understood.
Specifically, the Council for Promoting Tax Education among related ministries which was installedat the national level (consisting of the NTA, Ministry of Internal Affairs and Communications, Ministry of
Education, Culture, Sports, Science and Technology, etc.) meets to discuss effective support measures.
Furthermore, we dispatch our staff as teachers to tax education classes on the request of schools, organize
tax essay contests, conduct various tax-related events, etc., in cooperation with the Certified Public Tax
Accountants Associations and the relevant private organizations, centered on the councils for promoting
tax education established in each prefecture (members: Regional Taxation Bureaus, Tax Offices, local
governments, educational leaders, etc.).
Moreover, taking into account changes in the environment surrounding tax education, such as revisionof the education guideline and the GIGA School Program, the NTA is making efforts to develop courses andteaching materials that deliver a profound learning experience by accurately ascertaining the needs of theeducators and collaborating with related agencies, enabling children and students to make observations
in a subjective and interactive manner.
In addition, to enable the provision of tax education despite the influence of the Covid-19 pandemic,
the NTA is actively promoting ICT-used tax education, such as online tax education classes.
Certain contents are uploaded to the Tax learning corner of the NTA website(https://www.nta.
go.jp/taxes/kids/［in Japanese］), for enabling pupils and students to learn about taxes themselves. Also,
by using the Tax☆Space UENO (facility for tax education, located in the Tokyo Ueno Tax Office), we
make such programs as Tax Office Tour and Experiential Learning available.

Tax education class

Tax-related event (Calligraphy)■ Number of lecturers dispatched toTax Education Class, etc.
Fiscal year

2020

2021

Officials

5,359

7,193

Non-officials

17,482

25,534

Total

22,84132,727＊ Includes the number of lecturers dispatched to universities
and vocational schools.

13

NATIONAL TAX AGENCY REPORT 2022

■ Number of essays entered for Tax
Essay Contest
Fiscal year

2020

2021

Received from highschool students

160,184

178,807

Received from juniorhigh-school students

313,725450,142

About the NTA

Providing tax knowledge through the Tax Museum

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

The Tax Museum in the National Tax College has valuable
collections of historical documents and materials regarding
national taxes. The Museum displays its large number ofcollections throughout the year and is open to a wide
variety of visitors such as primary school children and otherpeople as well as specialists on tax history.
In addition, a Special Exhibition is held on a certain
theme for each year.
This year s theme is titled History of Tax Offices as
Seen in Government Office Buildings and it is being heldfrom November 1, 2021 until October 31, 2022.
For further information, please visit the National Tax
College section within the NTA website (https://www.nta.
go.jp/about/organization/ntc/english/).

Proper and Fair
Taxation and Collection

Tax Museum⑶ Lectures

Remedy for
Taxpayer Rights〜 Tax Enlightenment Activities to Improve Awareness Towards Tax Payment 〜
If a taxpayer can correctly understand the roles oftaxes, significance of the tax return filing system,and the rights and obligations of taxpayers aswell as can think about them proactively, it could■ Frequency of lectures provided toadultsFiscal year

payment. Thus, the NTA holds lectures, supported

Frequency heldby the Regional Taxation Bureaus and Tax Offices,

2020

2021

632 times

758 times

LiquorAdministration

cultivate deep sense of acceptance towards tax

for college students and adults with the objective
to improve awareness of tax payment.

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs⑷ Briefings for taxpayers〜 Organizing various educational sessions to provide information 〜
To help taxpayers better understand the tax
procedures and tax system revisions, the NTA
holds a variety of briefings, including: (1) various
briefings on tax returns, (2) briefings on revisions
to the tax laws and (3) briefings for newly
established corporations.

■ Frequency of briefings and number ofparticipantsOperation year

2019

2020

Frequency held

31,706 times

7,990 times

Number ofparticipants

1,142
thousand people

224
thousand people

Statistics

NATIONAL TAX AGENCY REPORT 2022

14

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration⑸ Tax consultation〜 Tax consultations are handled at Phone Consultation Centers 〜
Tax officials of Phone Consultation Centers at Regional Taxation Bureaus receive questions andconsultation requests from taxpayers regarding the interpretation and application of the national taxrelated institutional matters and relevant laws and regulations.
Also, information is provided via “Tax Answer” section on the NTA website (https://www.nta.go.jp/
taxes/shiraberu/taxanswer/index2.htm［in Japanese］), in which general answers to frequently asked
questions are posted.

■ Number of Phone Consultation Center consultations（ten thousands cases）
590■ Number of times “Tax Answer” was accessed（ten thousands cases）
9,500

582

580

9,000
568

570

530

544

529

7,500

7,368

7,290
6,997

7,494

7,000

535

6,500

520

511

510
500

7,875

8,000

550
540

8,500

557

557

560

8,908

8,666

2014

2015

2016

2017

2018

2019

6,000
5,500

2020 2021（Fiscal year）

5,822
2014

2015

2016

2017

2018

2019

2020 2021（Fiscal year）〜 Tax consultations covered by a chatbot 〜
Chatbot for tax consultation (https://www.nta.go.jp/taxes/shiraberu/chatbot/index.htm［in Japanese］),
that enables consultation 24 hours a day, 365 days a year, is available on the NTA website.
Through the introduction of the chatbot, users can ask questions on taxes easier and reach therelated information posted on the NTA website quicker.
We will ensure enhancing the consultation contents and improving the user convenience.

■ Number of questions received by the chatbot（ten thousand cases）

2020

2021

2022

Final tax return

40

434

595

Year-end adjustment

25

49

―

※1

For each year, it represents the number of consultations covered
between January 4 and December 28. Note that for 2022, thefigure is the number up to May 31, 2022.

※2

Regarding year-end adjustment for 2022, the period receiving
requests for consultation will start in early October (planned).

Consultation
request is received by
the chatbot anytime
24 hours a day.

Tax staﬀ FUTABA〜 Tax Offices will provide individual and specific tax consultation services on a priorappointment basis, regarding the matters hard to be covered over the phone 〜
When consultation over the telephone is difficult, for example if it is necessary to check specific documents
or facts, interviews can be made at the Tax Office with jurisdiction.
In the case of an interview consultation, since it is necessary to set aside ample time for the interview
and we need to notify the documents to be brought with, we request that an appointment for theinterview is made in advance over the phone.

15

NATIONAL TAX AGENCY REPORT 2022

About the NTA⑹ Advance inquiries〜 Enhanced predictability for taxpayers 〜

2020

2021

Number of Advance
Inquiries Received

115

117

■ Number of Q&A examples posted on
websiteAs of the end of fiscal year

2020

2021

Number of Q&A posted

1,985

1,991

NTA s response to the Covid-19 pandemic (as of 31 May, 2022)

Remedy for
Taxpayer Rights

2

Fiscal year

Proper and Fair
Taxation and Collection

Column■ Number of Advance inquiries
received by written reply procedureEﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

In case a taxpayer has questions regarding the tax
treatment of any transaction conducted or to be
conducted, Tax Offices receive advance inquiries
before transactions or tax filing deadlines andprovide answers.
If requested, a written answer may be provided
to the advance inquiries mentioned above undercertain conditions and the disclosed as Q&As on the
NTA website (https://www.nta.go.jp/law/bunsho
kaito/01.htm［in Japanese］). (Response examples
in writing)Among the answers to advance inquiries,
answers that can serve as reference for othertaxpayers are also posted on the NTA website(https://www.nta.go.jp/law/shitsugi/01.htm［in Japanese］). (Q&A examples)

LiquorAdministration

Since the first infected person of Covid-19 in Japan was confirmed in January 2020, various infection control
measures and economic measures have been undertaken by the government in accordance with the degree of
expansion of the pandemic.
The NTA is striving to prevent the spread of infection by taking preventive measures such as handwashing andwearing face masks when the NTA officials have face to interactions with taxpayers for filing consultations, tax
examinations, etc., as well as by ensuring to prohibit the officials from meeting taxpayers if they have symptoms
such as coughs or fevers.
In a tax examination, we ensure that our response match the situation of the taxpayer, etc. and that we pursue
it based on the taxpayer s understanding and cooperation.
Concerning the NTA s response and efforts addressing the Covid-19 pandemic, we have managed to dowide and fast information provision using not only our own website (https://www.nta.go.jp/taxes/shiraberu/
kansensho/index.htm [in Japanese]) but also various media such as press and Twitter as well as the channels of
related private organizations and local governments. Also, regarding tax treatment, we have managed to provide
easy-to-understand information: for instance, posting of FAQ on our websites; and information provision in theform of video.
We ask citizens of Japan for continuous understanding and cooperation in preventing further spread of thepandemic.

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

1. Measures for final income tax return filing

NATIONAL TAX AGENCY REPORT 2022

Statistics

Since a significant number of people visit the final income tax return sites at the tax offices, etc. for filing consultations
on a daily basis, we encouraged e-Tax more than ever for 2021 filing period for income tax returns so that
taxpayers could file their tax returns from home, etc. At the same time, we started accepting filing consultations
before the tax return filing period. In these ways, we managed to reduce and disperse the number of visitors during
the filing period for income tax returns.
In addition, to ensure prevention of the spread of the Covid-19 infections in the sites, on the extension of thearrangement for 2020 returns, we adopted the sorting ticket system (prior issuance online is also possible) for
admitting entry on the nationwide basis. In addition to that, we requested taxpayers for cooperation to wear aface mask when entering the site and to accept temperature measurement. Through such setting, we were able
to prepare an environment where taxpayer can spend time inside for preparing and submitting tax returns.
In light on the rapid spread of Omicron infections, regarding the tax return filing for 2021, we decided togive a special allowance to those who were had to do the filing during the legal period due to the impact of thepandemic, in that they could ask for extension of the filing period and payment period by a simple method byApril 15, 2022.
＊Regarding the procedures becoming legally due for filing on April 1 or after in 2022 in relation to corporation
tax, consumption tax of corporationｓ, withholding income tax, inheritance tax, liquor tax, etc., we gave a
special allowance to those who were hard to do the filing during the legal period due to the impact of thepandemic, in that they could ask for extension of the filing period and payment period by a simple method
by April 15, 2022.

16

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration
2. Measures for those experiencing difficulties in paying their taxes
Regarding those who were difficult to pay taxes due to deteriorated cash flow resulting from the impact of theCovid-19 pandemic, we have endeavored to apply grace system for national tax payment to them promptly andflexibly considering the situation and mental conditions of such taxpayers.
Regarding the grace system, we have made efforts to make it applicable to those who need it early, by
approaching the taxpayers through various channels as follows: system briefing provided at the designated corneror the tax return filing site of Tax offices; and provision of information and publicity through the NTA website,
CPTAs, related private organizations and industrial associations.
In addition, Tax Offices accept questions and inquiries about the grace system, and for each application forextension, it is recommended to use digital application via e-Tax or postal mail.

3. Measures for liquor business operators
To support the liquor industry which has faced deteriorated consumption due to the Covid-19 pandemic, we have
deployed public-private promotional events to recover and expand the domestic demand for liquor products(events for consumers in the relevant regions). Also, it is our current mission to help the liquor business operators
pursue managerial reforms and help the industry promote the structural transformation, to realize the conversionof economic structure as well as the virtuous cycle in the post-pandemic.
Regarding such initiatives and the specific support measures of the government for the operators, we are
striving to provide necessary information.
For further details, please refer to information available on the NTA website (https://www.nta.go.jp/taxes/
sake/kansensho/index.htm [in Japanese]).

2

e-Tax（Online national tax return filing and tax payment system）〜 Strongly promote various measures in order to expand the uses of e-Tax 〜
e-Tax enables users to perform procedures for tax return filing, application / notification, and tax payment
regarding national taxes over the Internet.
We are strongly promoting various measures to improve the convenience of e-Tax for expanding theuses of e-Tax (see Column 3), so the online use rate has been steadily increasing.
Despite such favorable trend, there occurred connection troubles intermittently for e-Tax on March
14 (Monday), 2022 and on the following day. We apologize for any inconvenience you faced.
The NTA will make all efforts to ensure stable operations so that any user can rely on e-Tax securely.

■ Outline of e-Tax
User

Tax authorities+
My Number Card
（Digital certiﬁcates）

Smartphone that canread My Number cardor card reader/writer

In principle, the taxpayer himself or herself
needs to provide a digital signature.
※Digital signature by taxpayers can be omitted incases where CPTAs ﬁle returns online on behalf ofthe taxpayers.

e-Tax
National taxes
Information
sharing

eLTAX
Local taxes

Advantages

Advantages○Completing the procedure without visiting Tax Oﬃce

○Reduction of operational volume forreceiving tax returns and making data
entries○Reduction of document management
costs○Data utilization○Information sharing between national
taxes (e-Tax) and local taxes (eLTAX)○Submission of attachments can be omitted. (Retention
obligations will remain.)○Can receive refunds early○Reduction of manpower and paperwork for the seriesof procedures from accounting processing to tax returnﬁling enabled

17

Tax return ﬁling,
application / notiﬁcation,
tax payment (Direct
payment, etc.)

NATIONAL TAX AGENCY REPORT 2022

About the NTA■ Rates of online filing
We will aim to further raise the rates of online filing through setting the target as of the end of FY2023.
（％）
100

Corporation tax returns

90
80

75.5

84.9

82.1

77.6

Inheritance tax returns

Income tax returns
86.7

Target: 90％

50
40

Target: 65％

55.2

60

39.1

47.5

44.0

40.6

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

70

Target: 40％

30
20
2016

2017

2018

2019

2020

2021

2022

Proper and Fair
Taxation and Collection

10

14.4
2023 （ﬁscal year）※ For income tax, the data include tax returns prepared at the consultation sites and submitted via e-Tax.
※ The graph shows rates for major tax procedures. Please refer to the e-Tax website (https://www.e-tax.nta.go.jp/hojin/gimuka/sesaku.htm［in Japanese］) for other procedures.

ColumnMeasures for improving the convenience of e-Tax

Remedy for
Taxpayer Rights

3

1. It can be used without IC card reader/writer [available since January 2022]
When using the tax return preparation corner or confirming the message box by PC, IC card reader/writerbecame unnecessary for login by My Number card.

LiquorAdministration※It requires Mynaportal application installed in a smartphone.
※It became unnecessary since January 2020, when using the tax return preparation corner by smartphone.
※For details, see the e-Tax website
https://www.e-tax.nta.go.jp/systemriyo/qrcode̲login.htm［in Japanese］

e-Tax website
ode
PIN c

Smartphone

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

Conventional
IC card RWPC
If you are a user of smartphone that can read My Number card, IC card reader-writer is not necessary.

Image of QR code authentication

2. Issuance of digital tax payment certificates (PDF file) [available since July 2021]
Issuance of digital tax payment certificates (PDF file) can be requested from home etc. It covers frompreparation to transmission of an application and from requesting to receiving in a non-face-to-face manner.
Such digital tax payment certificate (PDF file) can be downloaded and printed at home etc.
※For details, please refer to the Issuance request procedures for tax payment certificates (https://www.nta.go.jp/taxes/nozei/nozeishomei/01.htm [in Japanese]) on the NTA website.

3. Additional dates for acceptance [available since April 2022]
e-Tax became available even on Saturdays, Sundays and holidays other than the tax return filing period as well.

Saturdays

Sundays

Holidays

Saturdays

Holidays
Statistics

No acceptance(except on last Saturday and last Sundayof each month)

Sundays

8：30 ‑24：00※For details, please refer to the available time for e-Tax (https://www.e-tax.nta.go.jp/info̲center/index.htm［in Japanese］) on theNTA website.
(Note) QR code is a registered trademark of DENSO WAVE Incorporated.

NATIONAL TAX AGENCY REPORT 2022

18

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration
3

Filing for tax return〜 The number of taxpayers who filed income tax returns totaled 22.85 million.
More than half filed for tax refunds 〜
Tax filing is a procedure, in which the taxpayer calculates income and tax amount for a one-year period,
files and pays taxes. Not only persons obligated to file, but also those who obtain tax refunds file tax
returns, for example, because they paid a certain amount of medical expenses. 22.85 million people filed
their income tax and special income tax for reconstruction for 2021; thus, one out of five residents filed
tax returns. Of these, over 13.29 million people filed for refunds, comprising over half of the people filingtax returns.

⑴ Promotion of filing by e-Tax at home
The NTA promotes that taxpayers themselves file at home by e-Tax (including the filing assistance on
the NTA website), so that they can file returns without visiting the filing sites while preventing infectious
diseases.
It is noteworthy that, in 2022 filing period, more taxpayers themselves used e-Tax at home to file 2021
tax returns than those who visited the filing sites, and it was the first time ever that such phenomenon
happened.

■ Trend in the number of taxpayers who filed tax returns via e-Tax at home
（Ten thousands）
460

428

Those who prepared and ﬁled
tax returns at the ﬁling sites(e-Tax or printed returns)
（13）
115
52
2017

381

（47）
186

Those who ﬁled tax returns
via e-Tax at home
2018

2019

345
（102）
321

（153）

442

311

About 1.4 times(+1.22 million people)
2020

2021
（Year）The number of people who filed
2021 tax returns
Via e-Tax at honeTransmissions by
taxpayers themselves

ten thousands

2,285
923
442

Via smartphone, etc.

153

Proxy transmissions by
CPTAs

481

At the filing sites

311

Via e-Tax at the designatedsites by local governments

140※ Figures in parentheses represent the number of taxpayers who used smartphones, etc. for filing. (Using a smartphone, etc. became allowable
for the first time for 2018 tax return.)〜 The filing assistance is available on the NTA website 〜With the filing assistance on the NTA website (https://www.keisan.nta.go.jp/kyoutu/ky/sm/top#bsctrl [inJapanese]), if a taxpayer enters the amounts and other necessary information according to the guidanceon the screen, income amounts and tax amounts are automatically calculated, and it allows taxpayers tocomplete their tax returns accurately for income tax, consumption tax for sole proprietors, gift tax, etc.
as well as financial statements for blue returns; and the filing data thus produced can be transmitted as
is via e-Tax.
Note that, by linking with Mynaportal, information on deduction certificates such as for life insurance
premiums and tax reduction through contributions to local governments can be collectively obtained, andamounts, etc. thereof are automatically entered in corresponding fields.
Regarding the filing assistance on the NTA website, we make efforts for better design to enable easyuse so that much more taxpayers are going to file at home; for instance, we have provided dedicatedpages for smartphone users.

19

NATIONAL TAX AGENCY REPORT 2022

About the NTA■ Filing an income tax return using a smartphone
The smartphone-friendly dedicated site

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Taxpayers falling under the following scope may prepare income tax returns using thesite designed and optimized for smartphone and tablet touchscreens (the dedicatedsite
for smartphones).
スマートフォンで見やすい専用画面
In addition, starting with 2021 income tax returns, the new function was introduced
to the filing assistance on the NTA website that enables automatic entry for the tax
以下の対象範囲に該当する方は、スマートフォン・タブレットで見やすいデザインの画
withholding slip for salary income captured by smartphone camera.
面（スマホ専用画面）で所得税の申告書を作成いただけます。
Mynaportal linkage is also supported, so by using the information on the
deduction
certificates, etc. obtained from the Mynaportal, amount data can be entered
また、令和3年分確定申告から、スマートフォンのカメラで「給与所得の源泉徴収票」
スマートフォンで見やすい専用画面
automatically.
を撮影することで、確定申告書等作成コーナーへ自動入力する機能を追加しました。

以下の対象範囲に該当する方は、スマートフォン・タブレットで見やすいデザインの画

マイナポータル連携にも対応しており、マイナポータルから取得した控除証明書等の情Targetscope covered by smartphone-dedicated
面（スマホ専用画面）で所得税の申告書を作成いただけます。
報を利用して、金額等を自動入力することができます。
screen[Various deductions, etc.][Target typesof income]マイナポータル連携にも対応しており、マイナポータルから取得した控除証明書等の情
Employment income
Income deduction of all types
報を利用して、金額等を自動入力することができます。
Miscellaneous income
Special credit for contributions
to political parties, etc.
Occasional income
Annual transaction statement
Reduction or exemption offor specified accounts NEW
income tax due to disasters(Income from transfer of and/Foreign tax credit NEW
or dividend income from listed
Amount of estimated income【参考】上記以外の所得、各種控除等がある場合は、パソコンと
shares, etc.)
tax prepayment that has been
同じ画面で作成可能。
already paid
Amount of losses on transfer
of listed shares, etc. carried
Losses carried forward to be
forward from the previous
deducted this year
year NEW

Remedy for
Taxpayer Rights

Image of the smartphoneスマホ専用画面イメージ
dedicated site

Proper and Fair
Taxation and Collection( NEW また、令和3年分確定申告から、スマートフォンのカメラで「給与所得の源泉徴収票」
means that the target scope has been available
from 2021
tax return.)を撮影することで、確定申告書等作成コーナーへ自動入力する機能を追加しました。

【参考】上記以外の所得、各種控除等がある場合は、パソコンと[Reference] In thecase of income other than the above, income deductions or tax credit,
同じ画面で作成可能。
taxpayers can prepare tax returns on the same screen as PC s.

スマホ専用画面イメージ

14〜 The number of users of filing assistance on the website is increasing each year 〜

LiquorAdministration

In the filing period for 2021, the number of people who filed tax returns for income tax prepared with
14
filing assistance on the NTA website reached 11.71 million cases including those prepared via PCs set up
at consultation sites. This accounted for about 51% of all people who filed returns, and the user number
increased about 17 times as compared with the filings for 2004 when the filing assistance on the website
was started; which proves the number of users has been increasing steadily. In addition, of the 11.71
million cases which were prepared using the filing assistance on the NTA website, about 2.56 million
cases were prepared through smartphones.

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs⑵ Response to diverse taxpayer needs〜 Easing congestion at the filing sites by using numbered tickets 〜

In order to ease congestion at the filing sites, the numbered tickets, denoting when to enter the sites,
were distributed to the taxpayers wishing to visit the sites.
The tickets were distributed at each site on the day, or online by the day before.

〜 Opening Tax Office on Sundays during the filing period 〜

We heard voices from taxpayers that they want filing consultations on the days other than weekdays as
well. In response to that, we receive tax returns and provides filing consultations on two Sundays during
the tax return filing period at some Tax Offices.
For the 2021 tax return filing period, the offices were open on February 20 (Sunday) and February
27 (Sunday), 2022, during which about 150,000 returns of income tax and special income tax forreconstruction were filed.

Statistics

Cooperation with local governments
In an effort to simplify taxpayer filing procedures and improve administrative efficiency, the NTA is working on
achieving close cooperation with local governments: for instance, mutual provision of data on tax returns ofincome tax.

NATIONAL TAX AGENCY REPORT 2022

20

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration
4

Promotion of cashless payment〜 Promote non-face-to-face cashless payment to reduce costs of the entire society 〜
At present, about 70 percent of total national tax payments are made at financial institutions, convenience
stores or counters of Tax Offices.
We promote non-face-to-face cashless payments from the perspectives of reducing costs of the entire
society including financial institutions and preventing Covid-19 infection. Setting a goal of raising the
cashless payment ratio to around 40 percent by FY2025, we are striving to recommend using them.

■ Proportions of national tax payments by payment method: FY2020 results(based on the number of cases)
Counter of ﬁnancial institutions
64％

Cashless payment
29％
Convenience store
4％

Counter of Tax Oﬃces
2％〜 Enhanced taxpayer services by offering various payment methods 〜
To enhance taxpayer convenience, diverse payment methods have been introduced, such as, Cashless
payment including online payment using Transfer tax payment, Direct payment and Internet banking,Credit card payment and payment at convenience stores using a QR code, instead of paying at thecounter of financial institutions and Tax Offices in cash with tax payment slips.
In addition, as a new payment method, we are planning to introduce a smartphone-used payment
service (payment by smartphone application) in December 2022.

Transfer tax payment*Available for self-assessment income tax and consumption tax of sole proprietors only
Transfer tax payment is a tax payment procedure by debiting tax amounts from a deposit account or a savings
account designated by each taxpayer by using a request form for payment by transfer in advance.
By submitting a transfer request to a Tax Office or financial institution, or via e-Tax, transfer tax payment willautomatically be carried out from the next time onwards.

Direct payment（direct type online payment of national tax）
*Available for all tax categories

Direct payment is a procedure that enables taxpayers to pay tax immediately or on a designated payment date,based on an application for use submitted in advance, by simple operation (by way of transfer from a deposit
account or a savings account) after filing tax returns digitally by e-Tax. Individual taxpayer can submit the said
application for use via e-Tax as well.
This procedure does not require attachment of digital certificate or IC card reader/writer and is particularly
convenient for those who pay withholding income tax every month.

21

NATIONAL TAX AGENCY REPORT 2022

About the NTA

Online tax payment using Internet banking etc.
*Available for all tax categories

National taxes can be paid online through Internet banking and ATMs of financial institutions that accept payment
with Pay-easy, by submitting application to start using e-Tax in advance.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Payment with credit card *Available for all tax categories

Proper and Fair
Taxation and Collection

Credit card payment is a payment procedure by inputting necessary information on the “National Tax Credit Card
Payment Site.”
When paying taxes this way, settlement charges dependent on the tax amount need to be paid separately.
(Such settlement charges are not the funds to be counted as part of the revenues for the government.)
Please note that the tax amount that can be paid with a credit card is less than 10 million yen and within thepayment limit of the credit card to be used.

Payment at convenience stores

Remedy for
Taxpayer Rights*Available for all tax categories except the voluntary payment portion of withholding income tax
By creating a QR Code on a smartphone or PC at home, taxpayers can pay taxes by having the QR Code scannedby a kiosk terminal installed at convenience stores (such as Loppi and FamiPort ).
Taxpayers may also complete the payment at convenience stores using the barcoded payment slips issued
by the jurisdictional Regional Taxation Bureau or Tax Office which are used to inform the taxpayer of scheduled
income tax payments and finalized tax payment amounts prior to the payment deadline such as estimated tax
prepayment.

LiquorAdministration*The maximum amount of taxes payable at convenience stores is 300,000 yen.
(Note) QR Code is a registered trademark of DENSO WAVE INCORPORATED.

Efforts towards My Number System

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

5⑴ Outline of My Number System
My Number System is the social infrastructure to improve administrative efficiency, enhance publicconvenience, and realize a fairer and more just society.
Upon the introduction of My Number System, the NTA acts as an entity assigning Corporate Numbers
and as well as utilizing My Numbers (Individual Numbers) and Corporate Numbers.
Myna chan

For the overview of My Number system,
please refer to the Digital Agency website(https://www.digital.go.jp/［in Japanese］).

The Digital Agency website

Statistics

NATIONAL TAX AGENCY REPORT 2022

22

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration

a. My Number (Individual Number)
My Number is a 12-digit number which has been designated to anyone holding residential registration.
The use of My Number is limited to the procedures prescribed by law or municipal regulations in thefields of social security, taxation, and disaster response.

b. Corporate Number
The Corporate Number is a 13-digit number to each corporation, such as stock companies. The Corporate
Number is available to anyone, unlike My Number.

⑵ Actions as the entity utilizing My Numbers and Corporate Numbers〜 Utilization and publicity in the national tax field 〜
An individual or a corporation needs to fill in the Number (My Number or Corporate
Number) on the tax return or the legal payment record every a submission to theTax Office. When My Number is provided, strict identity verification of the individual
is required to prevent identity theft. Regarding the Know Your Customer process
in the national tax field, specific procedures are prescribed in the relevant noticefrom the NTA.
For popularizing the My Number system, we created a special corner for the

The special corner for
the My Number systemon the NTA website

My Number system on the NTA website (https://www.nta.go.jp/taxes/tetsuzuki/
mynumberinfo/index.htm［in Japanese]) which contains FAQ, etc. Additionally, the
NTA is actively promoting various publicity and public relations activities.

〜 Improving convenience for taxpayers 〜
Taking the opportunity of the introduction of the My Number system, attaching a copy of a certificate ofresidence became unnecessary in a filing procedure such as for housing loan tax credit. In addition, when
having transmitted a tax return of income tax, consumption tax, gift tax or inheritance tax via e-Tax, sucha taxpayer can access information on income tax return, processing status of filing for refund, etc., savedin the e-Tax s message box via the Notice function of Mynaportal.1
In addition, to further simplify the procedures for year-end adjustment and tax return filing startingwith the applications for calendar year 2020, the NTA realized a new function (linkage with Mynaportal)
whereby the data on deduction certificates for life insurance premiums, etc. can be obtained as a batchfrom the Mynaportal for automated entries to various application forms. We plan to increase document
types such as deduction certificates available in Mynaportal going forward.

■ Image of linkage with Mynaportal
Insurancecompany

Deduction
certificate for
insurance
premiumBank, etc.
Year-endbalancestatement

Securities
company

Collectively
obtain as datafrom Mynaportal

Year-end
adjustment
procedure

Task of checking
Automatic entry into deduction
Employee declarations! Send via in-house Payroll documents andStaff
figures reduced
LAN, e-mail, etc.
Create with the NTAʼs ‟softwarefor year-end adjustment
deduction declarations creation,”etc.

Annualtransaction
report(Tax return only)

Tax return
filingprocedureTaxpayer

Automatic entry into
return forms and automatic
calculations♪

Tax Office

1 Mynaportal refers to an online site operated by the government which enables users to complete various administrative procedures in one stopand check notifications from government organizations.

23

NATIONAL TAX AGENCY REPORT 2022

Year

About the NTA■ Data obtainable through Mynaportal for each year of tax return filing
Data obtainable through Mynaportal
Deduction certificate

Certificate of year-end
Annual transaction
balance of the borrowing statement for specified
for home purchaseaccounts

Deduction certificate for Receipt certificate forearthquake insurance
donation, etc.
(Tax deduction through2021 premiums
donation to local
municipalities)

Notice on medical expenses (from September toDecember for 2021)※

companyEﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Special credit certificate

2020 issued by a life insurance for housing loan, etc.

※For 2022 onward, it is planned to be enabled to obtain a notice on medical expenses for a full year (only for the expenses
covered by insurance, in principle).

Proper and Fair
Taxation and Collection⑶ Promotion of popularization of My Number Card
Based on “Policy Concerning Popularization of My Number Card and Promoting the Use of My Number”(decision by the Digital Government Cabinet meeting held on June 4, 2019) which is the policy of thegovernment as a whole, the NTA is proactively engaging in activities to promote My Number Card, forexample by installing a “My Number Card Application Corner” through cooperation with local governments,

Remedy for
Taxpayer Rights

not only at final tax return filing sites, but also through various occasions, such as the “Think About Tax
week”.

⑷ Actions as the entity assigning Corporate Numbers〜 Assigning Corporate Numbers 〜
The Corporate Number is designated to ① corporations registered for incorporation, such as stock

LiquorAdministrationcompanies, ② national government organizations, ③ local public entities, or ④ corporations other thanthose listed above or associations without juridical personality, etc., those submitted a Notification of
Establishment of a Salary-Paying Office, etc. The NTA designates a Corporate Number and also sends theNotification of Corporate Number.
The NTA publishes the three types of basic information ((i) trade name or name, (ii) address of head
office or principal place of business, and (iii) Corporate Number) of the corporation which is designated a

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

Corporate Number on the NTA Corporate Number Publication Site.
The three types of basic corporate information may be searched for on the NTA Corporate Number
Publication Site. Also, the site offers Data Download and Web-API1 function in order to enable users easeof-use of information such as the Corporate Number.
※ Corporations and associations without juridical personality other than those listed in ① through ④ above may still be designated a Corporate
Number by notifying the NTA Commissioner if they meet certain requirements.

Statistics

1 Web-API (Application Programming Interface) refers to an interface that connects different systems in order to exchange information that meetsspecified criteria by sending simple requests through the Internet from a system constructed by the user.

NATIONAL TAX AGENCY REPORT 2022

24

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration■ Outline of the Corporate Number System

Find, Connect, and Expand with the Corporate Number
Find

National Tax Agency

Connect

Designation
andAdministration

ExpandProvision of
Notification Publication
Information

Searching anddownloading informationon corporations
Providing Web-API

Administrative
agencyAdministrative
agencyCooperation
among administrative
agencies

One-stop service
for notifications andapplications

Administrative agencies
Improvements in efficiency of administration
Improvements in impartiality and fairness

Notifying
the Corporate
NumberCompany

Searching anddownloading informationon corporations
Providing Web-API

Company
Cooperation among
companies

Citizen

New service
to utilize

Corporations etc.

Citizens

Reducing the clerical burden
on corporations

Creating new value〜 Initiatives for convenience of the NTA Corporate Number Publication Site 〜
While the Corporate Number is expected to be used in a wide range of fields in both public andprivate sectors as part of the social infrastructure, the NTA undertakes initiatives towards improving theconvenience of the NTA Corporate Number Publication Site to further promote its uses.
As an example, considering that there are increasingly more occasions to use corporation s names
and its addresses in English, which are publicized upon their requests on the NTA Corporate Number
Publication Site and its English site.

6

Promoting digitalization of administrative services〜 Towards the realization of a Digital Government1 〜
In accordance with the Priority Policy Program for Realizing Digital Society (approved in a Cabinet meetingin December 2021; revised in June 2022), the NTA as well is endeavoring to digitalize the national taxrelated procedures. More specifically, the following measures are being promoted: improvement of UI/UXfrom the viewpoints of taxpayers; social insurance and tax procedures to be made available at one stopand once only2; registration and uses of the accounts to receive public funds, etc.
1 “Digital Government” refers to the initiative of the entire government to review the state of the administration on the premise of digitization, while
placing priority on enhancing convenience for citizens and businesses.
2 Regarding the “social insurance and tax procedures to be made available at one stop and once only,” previously, each employer was required topursue social insurance and tax procedures at each of the relevant administrative agencies, at the time of each life event (being hired, retirement,etc.) of employees; however, a new service was enabled via Mynaportal, whereby all referenced procedures can be completed at one time, startingin November 2021. In addition, effective in January 2022, it became possible for any entity obligated to submit statutory statements to submit suchstatements via any certified cloud service, etc., used in the ordinary operations.

25

NATIONAL TAX AGENCY REPORT 2022

About the NTA

Furthermore, drastic reviews of the requirements in administrative procedures (paper documents; useof seals; restriction of face-to-face interaction, etc.) were required in the Regulatory Reform Implementation
Plan approved by the Cabinet in July 2020, etc. Pursuant to that, seal impression became no longer
required for most tax documents1 since April 2021, and online submission via e-Tax became possible for
all national tax-related procedural documents in January 2022 onward.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Ensuring stable and reliable ICT system and information security

Proper and Fair
Taxation and Collection

Since the national tax-related operations are closely connected to public rights and obligations and responsible
for managing taxpayer information of a large volume, failure in its ICT system is likely to have a large impact on
citizens and impair the credibility of tax administration. Therefore, the NTA is working to maintain stable operationof ICT systems by regularly updating ICT equipment.
We take great care for the prevention of improper use and leakage of information. For instance, we allow
our officials to use only the necessary information for their works, and we also conduct security audits regularly.
For the core systems (e-Tax system and KSK system that keep the key data), the NTA obtained the certifications
based on the ISMS2 compliance evaluation system (certifications based on ISO/IEC27001 and JISQ270013) which
are in conformity with international standards, in 2007. They have been regularly updated since then.
Furthermore, in 2020, the system that designates the Corporate Number also acquired the same certification.

Remedy for
Taxpayer Rights

Kokuzei Sogo Kanri (KSK) System (Comprehensive management
system for national taxes)

The KSK System, which links all Regional Taxation Bureaus and Tax Offices, is a computer system to facilitate
sophisticated and efficient administration by centrally managing information across the area and the type of tax.

LiquorAdministration

Systems upgrade (Development of new system)

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAsThe NTA has decided to aim for “improvement of taxpayer convenience” and “more efficient and sophisticatedtaxation and collection” through utilization of ICT, and as the infrastructure to realize them, we are promoting thedevelopment of next-generation system towards its full-scale introduction in FY2026.
We are promoting the development of next-generation system with the following concepts:
1. A system to realize operational processing mainly with data (from paper to data),
2. Integration of database applications, which are currently divided by tax category (elimination of vertical divisionsystems),
3. Renewal from so-called large “main frame” computers using the original OS to so-called an “open system” using
store-bought general-purpose OS (departure from main frame).

Statistics

1 Excluding the documents requiring an impression of the registered seal and a certificate for the registered seal, from among the depositing of security-related documents and in-kind payment procedure-related documents, as well as excluding the documents concerning asset division, fromamong the attached documents in the special cases of inheritance tax and gift tax
2 ISMS (an abbreviated code for Information Security Management System) is an organizational initiative to implement the planning, operation,
review and improvement which are required in order to maintain a situation of appropriate management for confidentiality, completeness andusability of information assets which should be protected.
3 ISO/IEC27001: 2005 is one of the standards created by the International Organization for Standardization. This became a global standard for information security management systems in October 2005. JISQ 27001:2006 is a Japanese domestic standard published in May 2006, corresponding
to ISO/IEC27001.

NATIONAL TAX AGENCY REPORT 2022

26

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration
Strict Management of Information
The NTA retains various information, such as income data of individuals, and strict management of informationis required, since should these information leak out, cooperation from taxpayers cannot be expected, disrupting
smooth execution of examinations and collection of taxes, etc.
For this reason, should a tax official leak confidential information obtained through a tax examination, etc.,
criminal punishment based on tax laws (up to two years in prison or a fine of up to 1 million yen) that is more
serious than penalty defined by the National Public Servant Law (up to a year in prison or a fine of up to 500,000yen) will be sentenced.
In terms of tax officials, in addition to the regularly scheduled training on information security which they are
required to attend, they are also informed that certain locations, such as storefronts and entrances, be avoided forquestionings during an examination in consideration of the taxpayer s privacy.
Since the NTA handles specific Personal Information (personal information which contains My Number), withrespect to the aim of related laws and regulations, such as the My Number Law, we strive to exercise control of
taxpayer information held by the NTA in a strict manner, such as through regular inspection of the condition inwhich administrative documents are archived and managed.

Column4“Center-based system for internal administrative tasks”

Internal operations at a Tax Office, such as making entries to and examination of tax returns, payment procedures
for refund, operations relating to administrative guidance, etc., are called internal administrative tasks. If suchinternal administrative tasks can be carried out more efficiently and certain manpower can be created, that could
lead to enhancement of taxpayer services as well as to enhancement and sophistication of external administrative
tasks (tax examinations, clearance of delinquent taxes, etc.).
The NTA established Office of Submission Processing Center as an organization in Regional Taxation Bureausin July 2021 and is pursuing the processes to realize a center-based system for internal administrative tasks forconcentrating such tasks of multiple Tax Offices.
Further, we plan for target all Tax Offices by 2026, through expanding the scope of target Tax Offices.
BeforeExternaltasks
・Tax examinations
・Collection ofdelinquent taxes

AfterInternal tasks

External
tasks

Internal tasks

Making entries to and examination of tax
returns, payment procedures for refund,operations for administrative guidance, etc.

Tax Oﬃce

Externaltasks

27

Tax Oﬃce

Tax Oﬃce

Internal
tasks

Externaltasks

NATIONAL TAX AGENCY REPORT 2022

Oﬃce of Submission
Processing Center

Internal tasks Internal tasks

Tax Oﬃce

External
tasks

Internal
tasks

Externaltasks

Proper withholding tax system operation

About the NTA

7〜 Providing information and publicity to withholding agents 〜
In the withholding tax system, withholding agents finalize the taxation process by doing year-end
adjustments, which eliminate the procedures for tax returns for a large portion of the over 50 million wageEﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

earners. The withholding tax system is as important in tax administration as the self-assessment system.
To have withholding agents properly process withholding tax procedures and pay taxes, the NTA
provides information and pursues publicity activities about the withholding tax system through creatinga page for withholding agents on the NTA website and posting thereon various guidebooks, pamphlets,
explanatory videos, etc.

Actions for the amended Consumption Tax Act

Proper and Fair
Taxation and Collection

8⑴ Storing eligible invoices is required for consumption tax (Invoice System)
Starting in October 2023, the requirement of storing eligible invoices will take effect (Invoice System).
Under the Invoice System, tax credit on purchases requires the storage of accounting books and invoices

Remedy for
Taxpayer Rights

such as the eligible invoices issued by taxable business operators who applied and have been registeredas "eligible invoice issuers" by the director of each Tax Office.
The NTA is working to provide information and consultation, while maintaining close communicationand cooperation with relevant ministries and private organizations, so that business operators are able tofully understand the Invoice System.

LiquorAdministration⑵ Measures for smooth and appropriate shifting of consumption taxes
Consumption tax is a tax which is supposed to be eventually incurred by consumers through pass-throughonto the price of a product. Therefore, it is important that business operators are able to pass theconsumption taxes onto the product prices in a smooth and appropriate manner.
The NTA is ensuring response to the inquiries, etc. on the pass-through of consumption tax at a cornerof each Tax Office (consultation corner about the revised regulations on consumption tax) in collaboration

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

with related ministries and agencies.

Statistics

NATIONAL TAX AGENCY REPORT 2022

28

Ⅱ

Efforts for Enhancement of Services for Taxpayers
and Efficiency of Tax Administration
9

Cooperation with private organizations〜 Provide necessary tax information to taxpayers in cooperation with relevant
private organizations 〜
The NTA is making public announcement and public relation actively, through various explanatory
meetings etc., cooperating with relevant private organizations.
Relevant private organizations are instrumental in promoting measures for the wider uses of e-Tax,
popularizing the My Number system, and holding various joint events in the Think About Tax Week .
As such, they play significant roles for realizing an adequate self-assessment system, spreading the tax
knowledge, etc. through the strengthened collaboration and cooperation between the organizations.

Blue Return Taxpayersʼ Associations
Blue Return Taxpayers Associations are organized for the purpose of contributing toestablishment of self-assesment system and promoting of small enterprises, mainly
by sole proprietors who use the blue return system. They perform a wide range ofactivities: for instance, guidance on bookkeeping for sole proprietors; consultation on
account settlement and tax return filing; holding various briefing sessions; provision ofmanagement support; and encouraging filling of blue return.

The website of the National
General Federation ofBlue Return Taxpayers
Associations

Corporations Associations
Corporations Associations are organized for the purpose of contributing to spreading
the tax knowledge, maintaining and developing a proper and fair self-assessment system,
as well as achieving smooth tax administration. They pursue various activities such as
tax education, tax awareness campaign, conducting seminars on tax and corporate
management. With the NTA s support, they promote enhancement of corporations tax
compliance with a self-check list and hold contests for the best picture postcards related
to taxes.

The website of the National
General Federation of
Corporations Associations

Indirect Tax Associations
Indirect Tax Associations are organized for the purpose of cooperating in achievingsmooth tax administration through acquiring knowledge about indirect taxes andestablishing a voluntary self-assessment system. They pursue various activities such as
spreading the tax knowledge on consumption tax, promotion of the program to ensurecomplete payment of consumption taxes, recruitment of tax slogans (supported by theNTA), and making recommendations for improving the tax system and execution.

The website of the National
Federation of Indirect Tax
Associations

Savings-for-Tax Associations
Savings-for-Tax Associations are organized for the purpose of ensuring smooth paymentof various taxes by means of saving funds for tax payment. They pursue various activities
such as promotion of the program to ensure complete payment by due date, recruitmentof essays on tax from junior high school students (supported by the NTA), etc.
The website of the National
Federation of Savings-forTax Associations

Tax Payment Associations
Tax Payment Associations are organized under the jurisdiction of the Tax Offices of
the Osaka Regional Taxation Bureau, for the purpose of spreading the tax knowledge,
promoting proper filing of returns, uplifting tax payment morality, and thereby contributing
to the development of enterprises and regional societies. They pursue various highly
public activities such as provision of various briefing sessions, promotion of PR activities,
and provision of educational opportunities on tax.

29

NATIONAL TAX AGENCY REPORT 2022

The website of theFederation of Tax Payment
Associations

Ⅲ Proper and Fair Taxation and Collection
1

About the NTA

Promotion of proper and fair taxation〜 Strict examination on malicious taxpayers, but brief contact for simple
mistakes 〜

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

The NTA analyzes information from various angles and for malicious taxpayers who try to illicitly evade
their tax burden, we establish appropriate examination systems, and conduct strict examinations.
In addition, for other taxpayers, the NTA takes care of its administration processes in an effective andefficient manner, such as making brief contact via in writing or by telephone, and balances its allocationof limited human resources.

■ The number of field examinations
2018

2019

2020

Self-assessment income tax

74

60

24

Corporation tax

99

76

25

Consumption tax

133

105

36

Inheritance tax

12

11

5

（billion yen）

Operation year
Tax category

2018

2019

2020

Self-assessment income tax

96.1

99.2

53.3

Corporation tax

194.3

164.4

120.7

Consumption tax

109.9

100.4

86.2

Inheritance tax

70.8

68.1

48.2

Remedy for
Taxpayer Rights

Operation year
Tax category■ The additional tax amount of field
examinations

Proper and Fair
Taxation and Collection（thousand cases）〜 Strengthening the measures for date utilization 〜
The NTA is trying to develop a prediction model to extract potentially high-risk taxpayers by extracting,processing and analyzing necessary information from various data, as well as grasping the consistency,

LiquorAdministration

correlation, and tendencies, etc. between the data.
Looking forward, we will endeavor to improve the efficiency of taxation operations and sophisticate
them, through combining thus-formulated prediction model and the various materials and information
held by the organizations of the NTA.

⑴ Priority matters addressed in the tax examinations

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs〜 Conduct sufficient examinations for ensuring proper taxation of consumption
tax 〜
As consumption tax is one of the main taxes for tax revenue and attracts the strong attention of the public,
proper tax administration is especially necessary.
In particular, as there are cases where fraudulent consumption tax refunds were claimed through thefiling of false returns, we work to prevent fraudulent refunds by instituting sufficient examinations of thefacts.
Also, the NTA is working increasingly closer with customs authorities to strictly address the evasionof consumption tax by those who wrongfully traded consumption tax-free goods abusing the system oftax-free shops.

◎ Cases of examinations of consumption tax

Statistics● The NTA uncovered a case in which fictious purchases were registered pretending that an expensive fixed asset
was purchased.
● The NTA found that the person had purchased a large volume of consumption tax-free goods in certain tax-free
shops, but that the person had not exported the goods thus purchased enjoying wrongful benefits from theexemption of consumption taxes.

NATIONAL TAX AGENCY REPORT 2022

30

Ⅲ

Proper and Fair Taxation and Collection〜 Examination keeping in mind of increasingly diverse and international asset management 〜
The NTA clarifies the actual state of increasing overseas investment and cross-border transactions andconducts in-depth examinations about them by using the information obtained from the records of outward
remittances, etc. as well as the information obtained as per the information exchange system based on
the tax treaties, etc. with competent foreign authorities (https://www.nta.go.jp/taxes/shiraberu/kokusai/
eoi/index.htm [in Japanese]) and as per the Common Reporting Standard (CRS) (https://www.nta.go.jp/
taxes/shiraberu/kokusai/crs/index.htm [in Japanese]).
We properly impose taxes on investment profit generated from diversified and globalized asset
management conducted in particular by the affluent class. We also actively conduct examinations toaccumulate information for the future proper taxation of inheritance tax.

◎ Cases in which the NTA identified overseas assets not reported for Japanese tax purposes
or international tax avoidance● The NTA used the exchange of information based on the tax treaties, etc. and uncovered a case in which a
representative had sales proceeds deposited in his/her personal account at an overseas bank and did notproperly report sales.
● Triggered by CRS information, we uncovered a fact that the taxpayer had not included the cash withdrawn froman overseas deposit account in the tax return filing for inheritance tax.

〜 Identify non-filers by utilizing information 〜
Since no tax return filing will cause a strong senseof unfairness to voluntary compliant taxpayers,
the NTA precisely identifies non-filers by utilizing
relevant material information and actively conducts
examinations.

■ Examination results of non-filers（income tax, inheritance tax and corporation tax）
Number of examination cases
Additional tax amount（cases）
15,00013,000

37.4

33.5

19.9

9,000
5,000
3,000

35
30

11,0007,000（billion yen）
40

12,210

2019

20
15

10,367

10
4,871

2018

25

5

0
2020
（Operation year）◎ Cases of examinations of non-filers● We uncovered a fact that the taxpayer had gained profits of a large amount through cryptoasset transactions butthat the profits had not been included in the tax return of the taxpayer through the following: the cryptoassets
had been remitted to a related person; and the related person had converted the cryptoassets to JPY.
● We uncovered a fact that the subject heir had withdrawn certain cash from the deceased s bank accountbefore the death of the deceased and had stored the money at home, but that tax return filing for the money
had not been done despite that filing for inheritance tax had been required.

〜 Precise Action Towards New Fields of Economic Activities including the Sharing Economy1 〜
As for the response to the economic activities in new areas such as sharing economy, we strive to create
an environment that enables adequate filing: for instance, calling on the users (taxpayers) via the industrialorganizations, intermediate companies, etc., for proper filing.
In addition, we endeavor to gather relevant information and enhance the analysis, for precisely
grasping the taxpayers that might bear certain problems in taxation, to ensure provision of administrative
guidance to them or to conduct tax examinations.
For more details of such efforts, please refer to the Precise Action Taken Towards New Fields
of Economic Activities including the Sharing Economy (https://www.nta.go.jp/information/release/kokuzeicho/2019/sharingueconomy̲taio/index.htm［in Japanese］) uploaded on the NTA website.
1 “New fields of economic activities including the sharing economy” is used as a collective term for sharing business and service, transactions of cryptoassets (virtual currency), online advertising (affiliate etc.), digital contents, online shopping and auctions and new other economic transactions.

31

NATIONAL TAX AGENCY REPORT 2022

About the NTA〜 Accurately understanding claims made by taxpayers and executing propertax administration 〜
When conducting tax examinations, the NTA consistently strives to accurately interpret assertions madeby the taxpayer and study the laws and regulations based on accurate fact finding to exercise proper
taxation. Towards this end, we are thoroughly adhering to the procedures and processes as defined inlegal requirements.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration⑵ Utilizing approaches other than field examinations〜 Promote various contact methods in addition to field examinations 〜
To ensure proper and fair taxation within the limited resources, the NTA has been making effort tooperate its work effectively and efficiently by employing various measures other than field examinations
to ensure that taxpayers voluntarily fulfill their tax duties.

Proper and Fair
Taxation and Collection◎ Efforts to ensure voluntary fulfillment of tax obligations by taxpayers● Initiatives to encourage voluntary review by contacting by documents or telephone, to the person who seemingly
has made some calculation error or has applied incorrect tax laws, and who seemingly has failed to file a return
based on accumulated information by the NTA

Remedy for
Taxpayer Rights● Initiatives to promote proper declaration by publication through the NTA website on points to pay extra
attention to when filing one s tax return

Cooperative approaches

LiquorAdministration

We carry out initiatives to maintain and improve tax compliance through cooperative approaches in order toadvocate voluntary efforts towards proper filing by large enterprises.

Approach to enhance the corporate governance on tax matters

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAsThe NTA, taking the opportunities of examination of large enterprises, checks the status of corporate governanceon tax matters, exchanges opinions with executive officers, and presents them effective examples of approaches
to promote their efforts for the enhancement of corporate governance.
We are striving to maintain and improve the filing level, through increasing the number of corporations thatcan be expected to do adequate filing voluntarily, by encouraging large companies to enhance the quality of tax
matter-related corporate governance.
With this action, the NTA will be able to effectively utilize the limited human resource. From a corporate
perspective, we expect the effects of a reduction in risks that tax affairs are inappropriately processed, and areduction of burdens due to tax examinations.
For more details, please refer to the Endeavors to enhance tax matter-related corporate governance(for corporations handled by the Large Enterprise Division) (https://www.nta.go.jp/taxes/tetsuzuki/shinsei/
shinkoku/hojin/sanko/cg.htm [in Japanese]) on the NTA website.

Promotion of the self-inspection of tax returns and self-audit of tax items atlarge enterprises〜 Publication of check sheets by Large Enterprise Department of Regional Taxation Bureau 〜

NATIONAL TAX AGENCY REPORT 2022

Statistics

The site provides two types of check sheets: Check sheet for tax returns, which can be used for a voluntary
inspection of tax returns before submission, and Check sheet for tax items that require special attention atlarge enterprises. Details of this activity are available in the Information concerning〈Self-inspection of tax
returns and self-audit of tax matters〉(for corporations handled by the Large Enterprise Division). (https://www.
nta.go.jp/taxes/tetsuzuki/shinsei/shinkoku/hojin/sanko/tk.htm［in Japanese］) of the NTA website.
These sheets can be used for self-audit of, for example, omissions in entering adjustments in settling accounts
and in adjustments for taxable income before tax return preparation. We expect the effect of a reduction inrisks that processing errors are identified during examination by utilizing these to prevent errors in tax returns.

32

Ⅲ

Proper and Fair Taxation and Collection

Efforts through cooperative approach concerning transfer pricing taxation
We published the Transfer Pricing Guidebook-Towards Maintenance and Enhancement of Voluntary Tax
Compliance (June 2017) on the NTA website (https://www.nta.go.jp/taxes/shiraberu/kokusai/itenkakakuzei
sei/index.htm［in Japanese］) with the aim to increase the predictability of taxpayers and transparency of public
administration concerning transfer pricing taxation.

⑶ Data and Information〜 Collect data and information through every opportunity to use suchinformation for accurate guidance as well as tax examinations 〜
The NTA, through every occasion, collects avariety of information through the informationinquiry procedures and found in the courseof tax examinations, in addition to thewithholding records of employment income,payment records of dividend, etc. The NTA
uses such information for guidance as well as
tax examinations.

■ Number of information items collected
Information under mandatory submission
Other information（ten thousands）
45,00040,00035,00030,00025,00034,28736,97643,48620,00015,00010,0005,000
016,451
2018

10,875
201927,122
2020（Operation year）⑷ Criminal investigation〜 Pursues criminal responsibility of malicious tax evaders 〜
The tax criminal investigation system aims to pursue criminal responsibility of malicious tax evaders andto contribute both to realizing proper and fair taxation and to maintaining the self-assessment systemthrough the effect of “punishing one to serve as a warning to all.”〜 Positive action towards cases with socially strong ripple effects 〜In FY2021, in view of the purpose of the tax criminal investigation system, the NTA focused on andactively engaged in cases with strong social ripple effects, such as consumption tax cases, non-filing cases,
international cases and up-to-date and distinctive cases.
As a result, we accused cases such as international fraudulent scheme using overseas corporations,a fraudulent refund case comitted by a corporation holding pet animal events by abusing the tax credit
system for consumption tax; and a case committed by a former employee of a construction company who
received reward money from a subcontractor.

◎ An example of accusations to the prosecutor in FY2021
We accused a case of international fraudulent scheme using overseas corporations.
We accused a case of international fraudulent scheme for corporation tax evasion to the prosecutor. In the case,fictitious expenses to an overseas corporation were booked and payment of the same amount was remitted toa deposit account in the name of an overseas corporation presided over by a related person. Via the deposit
account the money was flown back to the deposit account in the name of an overseas corporation managed by
the representative.

33

NATIONAL TAX AGENCY REPORT 2022

Number of cases
conducted
111

FY2021

116

cases

113

cases

103

Number of cases withaccusation filed to theprosecutor
83

Total amount of tax
evasion cases

Amount of tax
evasion per case(portion with accusation
filed to the prosecutor)(portion with accusation
filed to the prosecutor)

million yen
9,050（6,926）

million yen
80（83）

10,212（6,074）

99（81）

cases

75

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

FY2020

Number of cases
closedAbout the NTA■ Status of criminal investigations※ Figures of tax evasion include additional tax.

■ Ruling Status in the first trial of criminal investigation cases
Percentage Number of convictions Amount of tax Term of prison Amount of finesof cases with prison sentences evaded per
sentence perper person
convicted
without probation
case
person(company)
②／①
③
④
⑤
⑥

FY2020

cases
87（3）

cases
86（3）

％
98.9

persons6（2）FY2021117（5）

117（5）

100.0

5（3）

million yen
57
64

months14.1
15.7

Proper and Fair
Taxation and Collection

Number of Number ofjudgements convictions①②

million yen
1315※ 1 Figures in the brackets indicate cases combined with non-tax crimes.
※ 2 ④ to ⑥ exclude those combined with non-tax crimes.

Remedy for
Taxpayer Rights◎ An example in FY2021 resulted in conviction
Prison sentence given to representative of a corporation that did a disguised
export trade of gold bullion

LiquorAdministration

Prison sentence (1 year and 8 months) was given to the representative of a corporation that had wrongfullyreceived refund of consumption taxes by abusing the system of consumption tax exemption in exports.

Case where hidden properties were found in criminal investigations

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAsThe NTA found cash in safety cashboxes placed under the movable floor of a closet in the house.

Statistics

NATIONAL TAX AGENCY REPORT 2022

34

Ⅲ

Proper and Fair Taxation and Collection

2

Ensuring tax payment⑴ Establishment of voluntary tax payment〜 Approximately 70.5 trillion yen of taxes paid within the fiscal year (97.9% paid
within the fiscal year) 〜

Self-assessed national tax becomes revenue when paid into the national treasury. In FY2020, about 72
trillion yen of taxes (amount determined for collection) were self-assessed in Tax Offices. Of this, about
70.5 trillion yen of taxes (collected amount) were paid into the national treasury within the fiscal year, fora 97.9% collection ratio.

〜 Measures to prevent delinquencies 〜

To prevent delinquencies, the NTA is proactively conducting publicity on payment deadlines and saving
funds for tax payment with the cooperation of relevant private organizations and Certified Public Tax
Accountants Associations.
To settle payments in a planned manner, the NTA has introduced various payment options, such astransfer tax payments and advance payments utilizing direct payment, while promoting active adoptionof these options.
A written notice on payment due date is sent in advance to taxpayers who has paid after the due
date previously. After the due date has passed, we encourage a payment before the payment demand
letter is sent.
※ Delinquency signifies that the national tax was not paid by due date and a payment demand letter was sent.

⑵ Efforts to promote reduction of tax delinquency〜 Amounts under collection process reduced to 29.4% of the peak time 〜
At the end of FY2020, the total amount of delinquent taxes was 828.6 billion yen.

■ Trend of collection of delinquent tax, for all tax categories
Amounts under collection process reduced to 29.4% of the peak time in FY1998.

（billion yen）

3,000

2,660.6 2,703.1

2,783.0 2,814.9 2,766.1

2,498.0

2,500

Newly occurredCollected
Under collection process

2,484.2

2,328.0

2,251.9

2,051.6

2,000

2,666.8

2,022.8

1,704.8

1,500

1,867.3

1,784.4

1,684.4

1,615.1

1,553.8

1,495.5

1,420.1

1,361.7

1,270.2

1,141.4

1,000

1,064.6

977.4

897.1

853.1

811.8

755.4

828.6

500
0

`91 `92 `93 `94 `95 `96 `97 `98 `99 `00 `01 `02 `03 `04 `05 `06 `07 `08 `09 `10 `11 `12 `13 `14 `15 `16 `17 `18 `19 `20（ﬁscal year）※ 1 Figures are current cases under the collection process of delinquent taxes.
※ 2 Figures for local consumption tax are not included.

Amounts under collection process remains high at
approximately 0.8 trillion yen➡Continue to work on preventing and reducing delinquencies
with cooperation of all Tax Bureaus and Offices.

For delinquent national taxes, from the viewpoint of fairness with the great majority of taxpayers who pay
within the due date, the NTA is working for early completion, and works to resolve delinquencies under
the following basic policy.

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NATIONAL TAX AGENCY REPORT 2022

About the NTA〜 Appropriate action in collection while considering each delinquent taxpayer s situation 〜

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

In the collection of delinquent taxes, we encourage a voluntary payment and confirm the taxpayer s
intention to pay while we will determine the resolution policy after fully understanding the situationof each delinquent taxpayer, such as the condition of its business, assets and balance of income andexpenditure.
In particular, should the taxpayer consult with the NTA concerning difficulties it may have in paying
in a lump sum, we will consider applying measures to ease conditions of the tax payment, such as graceof tax payment or asset conversion, after listening carefully to the taxpayer s circumstances, and permit
payment in installments provided it satisfies the requirements of laws and regulations.
On the other hand, should sincere intentions towards payment of taxes not be recognized, including
where repeated defaults of payment commitments are made, the NTA will take disposition for collecting
delinquent tax, such as seizure and auctioning off of assets in a timely and appropriate manner.

〜 Strict and resolute handling of large and malicious delinquent cases 〜

Proper and Fair
Taxation and Collection

When collecting delinquent tax in a large and notably malicious delinquency case, strict and resolute action
is taken, such as search and seizure or collection of delinquent tax through public auctions, exercised ina timely and appropriate manner.
In addition, stricter actions are taken in especially malicious cases with an attempt to hide assets
or otherwise evade execution of disposition for delinquent tax1. This crime of evading disposition forcollecting delinquent tax is referred to the prosecutor.

◎ Cases of accusations filed to the prosecutor in FY2021

Remedy for
Taxpayer Rights

The NTA accused the case in which disposition for collecting delinquent tax was evaded by depositing money toa bank account in the name of a different company.
The NTA accused the case in which the suspect concealed part of the assets for evading disposition for collecting
delinquent tax by having certain trade receivables wired to a deposit account in the name of a different company
through a disguise that the delinquent company had changed its name.

〜 Organizational response to difficult-to-handle cases 〜

LiquorAdministration

For delinquency processing of difficult-to-handle cases including complicated transactions and disguise oftransfer of asset, the NTA secures sufficient resources necessary to solve the case and takes organizational
actions such as disposition for delinquent tax by management over a wide geographic area, with timely
project team formation.
The NTA also takes legal action, such as a lawsuit to demand the rescission of a fraudulent act2 andactively uses legal means to collect delinquent taxes.

〜 Certain handling of consumption tax delinquency cases 〜

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

With respect to delinquency of consumption taxes, the NTA is striving to reduce the balance of delinquentconsumption tax in a decisive manner such as by making sure that new cases are dealt with swiftly.

■ Trend of collection of delinquent consumption tax（billion yen）
800

Amounts under collection process reduced to 51.3% of the peak time in 1999.

700
614.6

600

511.2

500

424.2

400

335.9
275.2

300

0

618.3

Newly occurredCollected
Under collection process

578.3
529.6

488.5 487.5

465.5 459.2

453.7 441.9

425.6

416.9

386.1

396.0

356.4 347.7

334.0

310.0 302.8

290.4 266.8

324.5

180.4

200
100

632.3 629.9

98.9`91 `92 `93 `94 `95 `96 `97 `98 `99 `00 `01 `02 `03 `04 `05 `06 `07 `08 `09 `10 `11 `12 `13 `14 `15 `16 `17 `18 `19 `20（ﬁscal year）

Statistics※1 Figures are current cases under the collection process of delinquent taxes.
※2 Figures for local consumption tax are not included.

1 If actions such as hiding of assets are done to evade seizure or other disposition for collecting delinquent tax, up to 3 years in prison or up to a 2.5
million yen fine can be imposed.
2 A lawsuit to demand the rescission of fraudulent act is a lawsuit to negate the validity of a legal act (fraudulent act) regarding assets between thedelinquent taxpayer and third party, where such act harms the claimant (country). The lawsuit aims to take back from the third party that asset
separated from the delinquent taxpayer, and return it to the delinquent taxpayer.

NATIONAL TAX AGENCY REPORT 2022

36

Ⅲ

Proper and Fair Taxation and Collection⑶ The Office of Tax Collections Call Center〜 Conduct effective and efficient phone
notices 〜
The Office of Tax Collections Call Center is broadly
in charge of new delinquency cases. This officemakes system-assisted phone calls as reminders forpayment, to ensure effective and efficient collectionof delinquent taxes.
Over the year from July 2020 to end of June 2021,
the office placed notifications to about 840,000
people, of which about 580,000 people (68.5%)
have already fully paid and about 70,000 people (8.1%) pledged payment.

■ Collection of delinquent taxes by the
Office of Tax Collections Call Center
Issued reminders
125,249
Returned to （14.9％）
tax oﬃces
71,532（8.5％）
Payment
pledged68,431（8.1％）

Receivedreminders
via telephone
841,683

Paid fully
576,471（68.5％）“Paid fully”and“Payment pledged”
account for about three-quarters of total.

⑷ Public auctions〜 Sold approximately 850 items 〜Regarding the properties seized as a means of disposition for collecting delinquent tax, the NTA sells themthrough a bid or in a public auction and the proceeds are appropriated as the collection of delinquenttaxes.
During a year between July 2020 and June 2021, 138 public auctions were conducted nationwide.
As a result, about 850 items (real estate properties, cars, jewelry, etc.) were sold and the total amount of
the proceeds was about 3 billion yen.
Regarding the list of items to be put subject to a public auction by the Regional Taxation Bureaus
throughout Japan and each auction schedule, you can confirm the details in the section of Public auction
notices (https://www.koubai.nta.go.jp/ [in Japanese]) on the NTA website.

■ Examples of properties that were sold through public auctions between July 2020 and June 2021

37

NATIONAL TAX AGENCY REPORT 2022

About the NTA⑸ Accurate and efficient management of claims and liabilities〜 Prompt process realized by advanced use of systems 〜
Tax Offices use systems so that the management operation for the national tax claims and liabilities, thatarise from tax return filings and refund filings in huge volume, can be processed accurately and efficiently.
There are about 40.25 million tax payment cases each year. To efficiently process this amount ofEﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

payments, the NTA is using optical character recognition (OCR)1 for processing tax payment slips at the
Bank of Japan, and adopted online tax payment, direct payment and others in addition to transfer tax
payment for income tax and sole proprietors consumption tax. The NTA is also pursuing efficient andspeedy refunds by adopting online transfer procedures.

Addressing international transactions

Proper and Fair
Taxation and Collection

3⑴ Background〜 Increase of public interest in international tax avoidance cases 〜Year after year, the economy has been getting increasingly more globalized with an increase in overseas
investment by individual investors and overseas transactions conducted by corporations. Under such

Remedy for
Taxpayer Rights

circumstances, public interest has been significantly increasing on international tax avoidance cases. Those
include hiding assets overseas by the affluent class and corporations that conduct overseas transactions
and reducing tax burden using the differences in tax systems between jurisdictions.
In consideration of this situation, the NTA considers that achieving proper and fair taxation in view ofboth global and domestic trends will lead to securing trust from taxpayers.

LiquorAdministration⑵ Actions against the affluent class and corporations conducting crossborder transactions〜 Active engagement with international tax avoidance cases 〜
The NTA places undertakings in international taxation high on its list of priorities, and actively carries out
examinations of international tax avoidance cases, while at the same time: (1) enhancement of information

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

resources（reinforcement of information collection and utilization）, (2) enhancement of human resources
for examination (establishment and expansion of a system for enforcement areas), and (3) reinforcementof global networks (including cooperation with foreign tax authorities).

① Enhancement of information resources (reinforcement of information collection andutilization)〜 Detect precisely cross-border transactions and domestic and foreign assets 〜
The NTA adopts the following systems to precisely detect overseas transactions and assets within andoutside of Japan, while comprehensively analyzing collected or given information and others to deal withcases of international tax avoidance adequately, for the purpose of detecting the income flows from crossborder economic activities and realizing appropriate and fair taxation.

Statistics

1 OCR processing (optical character recognition processing) converts the characters written on a tax payment slip into electronic data. This electronic data is communicated between the Bank of Japan and the NTA, providing more efficient information transfer and paperless processing.

NATIONAL TAX AGENCY REPORT 2022

38

Proper and Fair Taxation and Collection

Records

ofremittancesand■ The number of Records of remittances andreceipts related to foreign countries submitted（million records）
8

receipts

related to foreign countries are reports tobe submitted to Tax Offices by financial

6

institutions

5

that

conduct

outward

and

0

5.17

2011 2012

4,000

yen in the year, and hold assets totalingstatement describing the type, value of theassets, the amount of debt, etc. by March
15 of the following year to Tax Offices.

d. Exchange of information undertax treaties, etc.
Regarding the cross-border transactions,
the NTA acquires the necessary information
for proper and fair taxation and collection
from

other

jurisdictions

byutilizingexchange of information with foreign tax
authorities under Tax treaties, etc. (As of
May 2022, Japan has 83 Tax treaties, etc.1
in force, which cover 149 jurisdictions).

Total assets
3,164.3 3,301.7

3,115.02018 2019 2020
（Operation year）（Statements）
Statements submitted 4,965.4
12,0004,258.5
3,667.2 3,901.4
10,000
8,000
6,000

2,000
8,184

8,893

9,102

9,551

9,961

10,652

11,331

4,000
2,000

2014

2015

（billion yen）

2016

2017

Total assets

100,000
80,000Total assets

of December 31 in the year are to submit a

2017

0
2019
2020
（Calendar year）

2018■ The number of statements of assets and liabilities
submitted and total amount of assets reported

300 million yen or more or securities, andothers. totaling 100 million yen or more as

2016

3,000

0

Those who earn an income of over 20 million

2015

5,000

1,000

c. Statements of assets and liabilities

2014

6.59

6.55

5.64

（billion yen）

Total assets

Offices.

2013

6.92

■ The number of foreign asset statements
submitted and total amount of assets reported

year are to submit a statement describing
by March 15 of the following year to Tax

6.35

1

remittance amount, etc.

the type, value of the assets overseas, etc.

6.42

2

address of the sender and receiver of funds,

50 million yen as of December 31 in the

6.43

3

yen. The record states the name andThose who have foreign assets totaling over

6.31

4

inward overseas remittances over 1 million

b. Foreign asset statements

7.22

7

Statements submitted

a. Records of remittances and receipts
related to foreign countries

79,353.6

87,589.5（statements）

Statements submitted
86,882.5
90,651.0

100,000

95,711.9

60,00040,00020,000080,00060,00073,36073,427

72,63372,248

2016

2017

2018

2019

72,21540,00020,000Statements Submitted

Ⅲ

0
2020
（Calendar year）■ Trend in number of information exchange（thousands）
4,000

Total 3,565

CRS and CbCR
EOI（except CRS and CbCR）

3,500

Total 3,383

3,000
2,500
2,000

Total 1,865

1,500

838

2,535

2,561

1,000
500
0

307
2015

738

831

2016

2017

1,027

1,030

2018

2019
2020
（Operation year）

822※1 Number of information exchange represents the total of provisions
and receipts in each operation year.
※2 Figures for operation year 2018 and onwards include financial
account information of non-residents under the CRS and CbCR.
1 The term Tax Treaties, etc. refers to tax treaties, information exchange agreements, Convention on Mutual Administrative Assistance in Tax
Matters and the private-sector arrangement with Taiwan.

39

NATIONAL TAX AGENCY REPORT 2022

About the NTA

e. Automatic Exchange of Financial Account Information of non-residents basedon the Common Reporting Standard (CRS)
To address international tax evasion and avoidance performed through foreign financial institutions, theOECD formulated the Common Reporting Standard (CRS) which is the international standard for regularly
exchanging financial account information of non-residents (name, address, account balance, etc.) with the
tax authorities of other jurisdictions.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Japan also exchanges relevant information with other foreign tax authorities based on this framework.
The NTA uses the information received to detect and identify financial assets located overseas andincome generated through those assets, and cross-border transactions with taxation issues after paying
attention to changes in asset balances and analyzing the information together with other documents andinformation, such as records of remittances and receipts related to foreign countries and foreign asset
reports.

Proper and Fair
Taxation and Collection■ Table: Automatic Exchange of Information concerning financial accounts of non-residents
under the CRS
Receipt
July 2019〜June 2020
Number ofaccounts

July 2020〜June 2021
Number ofcountries
and regions

Number ofaccounts

July 2019〜June 2020
Number ofcountries
and regions

Number ofaccounts

July 2020〜June 2021
Number ofcountries
and regions

Number ofaccounts

15

1,630,421

16

1,473,200

11

373,87012

529,864

North America andCentral & South America

19

96,28819

117,291

11

33,526

13

43,354

EU and NIS Countries

41

299,31340

313,58738

64,12939

73,074

Middle East and Africa

1132,755

12

2,818

5

2,174

6

4,266

Total

86

2,058,777

87

1,906,896

65

473,69970

650,558

LiquorAdministration

Asia and PacificRemedy for
Taxpayer Rights

Number ofcountries
and regions

Provision◎ Effective use cases of the CRS information

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs● Based on CRS information, the NTA detected the fact of failure in including officer compensation received
from a foreign corporation as well as dividend income earned from asset management using the said officer
compensation as the base fund in the tax return of the subject taxpayer.
● Based on CRS information, the NTA detected the existence of an overseas deposit account in the name of theancestor as well as the fact of failure in including the balance of the deposit account and overseas real estate
properties newly found in our examination in the tax return of the subject taxpayer.
● Based on CRS information, the NTA detected the fact that a significant amount of balance remained in a deposit
account located overseas under the name of the corporate representative and revealed the fact that earned
commission was being excluded from the corporate income deliberately by collecting that commission throughthe representative s individual account.

Statistics

NATIONAL TAX AGENCY REPORT 2022

40

Ⅲ

Proper and Fair Taxation and Collection

f. Reporting system of information on multinational enterprises
For the purpose of understanding the global activities and the actual situation of tax payment by
multinational enterprises (MNEs), certain corporations are obligated to provide (or prepare and store) the
following information to Tax Offices: (1) reporting items by country ( Country-by-Country Report [CbCR] ),(2) Master Files, and (3) local files1.
Regarding CbCR, the ultimate parent company of MNE group over a certain size is obligated to provide
CbCR to the tax authority of residence Jurisdiction. In operation year 2020, NTA received 2,186 CbCRs
from the tax authority of 53 jurisdictions and provided 898 CbCRs to 57 jurisdictions.
The NTA is effectively using such information in the process of assessing the transfer pricing risk andtax avoidance risk among MNEs.

■ Conceptual diagram of a reporting system of information on multinational enterprises
Reporting system of information on multinational enterprises
Local ﬁle〈Separately created by the parent
company and each subsidiary〉

Country-by-Country Report〈prepared by a parent company〉〈prepared by a parent company〉

Master ﬁle◇ Organization chart◇ Business strategy◇ Major competitors◇ Major transactions among relatedparties and transaction background◇ Transfer pricing calculation basis◇ Financial statements, etc.

◇ The following information on an MNEgroup by country where the parent
company and the subsidiaries arelocated:◇ Financial information including total
revenue, proﬁt (loss), tax amount,stated capital, etc.
◇ Number of employees◇ Amount of tangible assets◇ Major business activities, etc.

◇ Group organization chart◇ Business overview◇ Information on intangibles held
◇ Information concerning ﬁnancial
activities within the group◇ Financial situation for the entire
group

Provision《Preparation・Save》＊＊ Must be presented or submitted bya certain appointed day that comes
after the day when a tax examiner
requests to present or submit the
local ﬁles.
Provision of information witha Country-by-Country Report

Provision

Tax authorities
Information equivalent toa Country-by-Country Report

Foreign tax authorities② Enhancement of human resources for examination (establishment and expansion ofa system for implementation areas)〜 Establishment of dedicated divisions and project teams 〜
To deal with international tax avoidance, the NTA ensures that a dedicated section be established within
Regional Taxation Bureau or Tax Office.
In addition, the project team for the selective management of the affluent class, established in each
Regional Taxation Bureau across the country, collects and analyzes various kinds of information through an
integrated management of taxpayers who in particular hold a large amount of assets among the affluent
class, by managing its relevant parties, the companies controlled by them, etc. as an integrated group.

1 The ultimate parent entity of an MNE group that earns a total revenue of 100 billion yen or more in the preceding fiscal year of the ultimate parent
entity is required to submit a CbCR and a master file via e-Tax no later than 12 months after the last day of the fiscal year of the ultimate parent
entity (this applies to the fiscal year of the ultimate parent entity that begins on or after April 1, 2016).

41

NATIONAL TAX AGENCY REPORT 2022

About the NTA③ Reinforcement of global networks (cooperation with foreign tax authorities)〜 Enhance cooperation with the foreign tax authorities 〜
With cross-border economic activities being more active, it is essential to cooperate with the foreign tax
authorities to ensure proper and fair taxation. The NTA has been striving to enhance cooperation withforeign tax authorities.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

a. Participation in global frameworks(a) Development and implementation of international agreements

The BEPS Project was initiated by the OECD to address tax avoidance by MNEs exploiting gaps andmismatches in tax rules. Working together with the G20 members that are non-OECD countries, the final
report was publicized in October 2015.

Proper and Fair
Taxation and Collection

It provides 15 Actions that equip governments with the domestic and international instruments
needed to review the overall international tax rules, address international tax avoidance by MNEs andincrease the transparency of each jurisdiction s tax system and MNEs business activities. The NTA has
been proactively engaged in implementing those Actions appropriately. For detailed information on each
Action, please refer to the section titled BEPS Project on the NTA website.

(b) Participation in the OECD activities

Remedy for
Taxpayer Rights

The Actions in the final BEPS report need to be implemented not only in the OECD member countries but
also in many other countries and regions including emerging and developing countries. Thus, Inclusive
Framework on BEPS has been established. As of May 2022, 141 jurisdictions including Japan participate
in this framework, and we are doing peer review of the implementation status of the Actions, discussion
for reviewing the Actions and, in these days, discussion about solutions to adress the tax challenges
arising from digitalization of the economy.
Regarding exchange of information under tax treaties, the legal framework and the implementation

LiquorAdministrationin each jurisdiction are mutually assessed at the Global Forum on Tax Transparency and Information
Exchange in which 164 jurisdictions participate as of May 2022.
Moreover, at the Joint International Taskforce on Shared Intelligence and Collaboration (JITSIC)of the OECD Forum on Tax Administration, members are taking part in activities with the objective
to share information among member countries, and to work together on common challenges, such as
international tax avoidance.

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAsThe NTA is actively participating in these activities and discussions.

Statistics

NATIONAL TAX AGENCY REPORT 2022

42

Ⅲ

Proper and Fair Taxation and Collection

b. Utilization of a mutual tax collection assistance system
A country s tax authority cannot exercise its public authorities outside the country s territory for the
purpose of tax collection. For this reason, in order to deal properly with international tax collection
evasion through transfer of assets overseas, a framework of “mutual assistance in tax collection” whichenables each country s tax authority to mutually collect tax claims of treaty partners is adopted in tax
treaties.
The NTA promotes international tax collection by actively utilizing the mutual assistance system fortax collection under treaties such as the Multilateral Convention on Mutual Administrative Assistance in
Tax Matters1.

■ Framework of mutual assistance in tax collection

Country A
Taxauthority ofCountry A① Taxation

Taxpayers

Country B④ Request for assistancein tax collection⑥ Remittance
③

Ta

xc

ol

Tax
authority ofCountry B⑤ Tax collection

le

ct

io

n

② Transfer of assets■ Web-TAX-TV Chase overseas assets! Efforts for International Collection”
The NTAʼs Internet program, “Web-TAX-TV,” isa drama movie about revenue officersʼ work.
In the movie, they conduct tax collection using
the mutual assistance system for tax collection
based on tax treaties for a malicious tax
delinquency case where a delinquent taxpayer
transfers assets to overseas and tries to avoid
tax payment. Please look at it.

1 It is a multilateral convention on mutual assistance for the exchange of tax-related information, tax collection and service of documents and has
become effective in 137 jurisdictions including Japan (as of June 1, 2022).

43

NATIONAL TAX AGENCY REPORT 2022

About the NTA

c. Mutual Agreement Procedure (MAP)
When a taxpayer makes a request regarding international double taxation arises from transfer pricing
adjustments or others, the NTA enters into Mutual Agreement Procedure (MAP)1 with relevant foreign
tax authorities based on the provisions of applicable tax treaties to resolve such double taxation. In
addition, the NTA enters into MAP for Advance Pricing Arrangement (APA)2 in view of the predictability
for taxpayers and the proper and smooth administration of the transfer pricing taxation3.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

The NTA makes every effort to resolve the MAP cases appropriately and promptly. Specifically, we
have been ensuring adequate number of staff and establishing cooperative relationships with relevant
foreign tax authorities for swift and smooth MAP negotiations4.

■ Number of MAP requests received and MAP cases closed（cases）

Number of MAP requests received

Number of MAP cases closed

250
197
157

170
167

150

171

174

143

206

195

187

155

141

162

166

2016

2017

200

Proper and Fair
Taxation and Collection

200

219

185

187

186

155

2018

2019

2020
（operation year）

100
50

2011

2012

2013

2014

2015

Remedy for
Taxpayer Rights0※ “Number of MAP requests received” consists of such requests from taxpayers and from foreign tax authorities.

Number of ﬁeld examinations conducted
Amount of undeclared income（cases）
78.9
76.3
6,000

60

51.6

50

5,000
48.7

44.1

40

3,000

30
20
10
0

4,000

2,000
4,377

4,188

5,219

5,313

4,463

2,158

2015

2016

2017

2018

2019

2020

1,000

Number of ﬁeld examinations

67.0

70

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAsThe NTA has set actions against affluent class andcorporations conducting cross-border transactions
as a priority issue, and by pressing forward withthe above initiatives, has been actively conducting
examinations with the objective to properly deal
with concealment of assets overseas and with acts
of international tax evasion.

（billion yen）
80

Income amount〜 Actively conducting examinations
the affluent class and corporations
conducting cross-border transactions 〜■ Actual number of income tax examinations
carried out against the affluent class

LiquorAdministration⑶ Actions against the affluent classand corporations that conduct
cross-border transactions

0（Operation year）◎ Example cases of examinations on the affluent class and enterprises engaged
in cross-border transactions● Through requesting for necessary information based on the relevant tax treaty, etc., the NTA uncovered a caseof wrongful tax return that the taxpayer had hidden certain dividend income from an overseas corporation
controlled by the person by preparing a false tax return.
● The NTA ascertained the fact that an overseas account was being used to receive consulting fees from a foreign
corporation, and the subject fee was not being declared as income.

NATIONAL TAX AGENCY REPORT 2022

Statistics

1 “Mutual Agreement Procedure (MAP)” is a formalized set of procedure between tax authorities of treaty partners which are provided in tax treaties.
The NTA enters into MAP upon the taxpayers request where taxpayers consider that international double taxation arise or will arise from transfer
pricing adjustments or others.
2 “APA” means the advance confirmation by a tax authority on taxpayerʼs method for calculating the armʼs length price.
3 An adjustment of an enterprise s the income based on the transaction price between third parties (referred to as “arm s length price”) when suchenterprise engages in a transaction with a related enterprise abroad, and the income of such enterprise is diminished due to the fact that thetransaction price is different from an “arm s length price.”
4 During operation year 2020, the NTA had 57 MAP meetings totaling 153 days.

44

Ⅲ

Proper and Fair Taxation and Collection（billion yen）

45

Number of ﬁeld examinations conducted（cases）
Amount of undeclared income

600

25
16.8

15

15.0

13.7

500
400
300

10
565

533

862

859

2015

2016

2017

2018

936

517

2019

2020

200
100
0

18,000696.8

15,000600
Income amount

700

Number of ﬁeld examinations conducted
Amount of undeclared income related（cases）
to cross-border transactions

700
Number of ﬁeld examinations

Income amount

800

26.9

30

0

800

900
32.8

35

5

（billion yen）

1,000

41.1

40

20

■ Actual examination of corporation tax
related to cross-border transactions

12,000

500

367.0

400
300 230.8

9,000

236.6

241.1
153.0

200
100
0

（Operation year）

13,044

13,585

16,466

15,65013,116

4,569

2015

2016

2017

2018

2019

2020

6,000
3,000

Number of ﬁeld examinations■ Actual number of income tax examinations
carried out against the affluent classrelated to cross-border transactions

0（Operation year）〜 Defining conditions for application of transfer pricing taxation 〜
As company activities become increasingly globalized, more transactions are becoming subject to thetransfer pricing taxation, and the details of the transactions are becoming more complex. To increase
predictability for taxpayers, the NTA has announced its administration policy on the operations and its
application requirements, by updating directive on the interpretation of laws and administrative guidelines
relating to the transfer pricing taxation. In case of the Advance Pricing Arrangement (APA), the NTA has
been providing an environment where taxpayers can smoothly apply for this APA, such as engaging in
consultations prior to accepting requests for APA.

4

Cooperation with foreign tax authorities⑴ Technical cooperation for developing countries〜 Technical cooperation for developing countries with a focus on Asia 〜
Under the framework of technical cooperation by the Official Development Assistance (ODA), the NTA
is actively providing technical cooperation to developing countries, focusing on Asian countries. The
aims are to improve tax administration of developing countries and foster understanding Japan s tax
administration. In FY2021, since it was difficult to invite trainees from foreign countries and to dispatch
lecturers to overseas due to the Covid-19 pandemic just like in the previous fiscal year, we made efforts
to hold as many trainings as possible, using online systems, etc.

45

NATIONAL TAX AGENCY REPORT 2022

About the NTA

Overview of technical cooperation
1. Dispatch of officials to developing countries

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Based on the requests received from developing countries tax authorities, the NTA dispatches its officials fortrainings held in those countries. In FY2021, we gave lectures to the tax authorities of Vietnam, etc. using online
systems.
Moreover, with a view to giving continuous advice on tax administration to developing countries, the NTA
also dispatches its officials as long-term experts of Japan International Cooperation Agency (JICA). In FY2021,
they worked in Indonesia, Lao PDR, Philippines, and Vietnam.

2. Trainings conducted in Japan（１）International Seminar on Taxation（ISTAX）

Proper and Fair
Taxation and Collection

This is the seminar for tax officials from several developing countries, and gives lectures on Japanʼs tax system andtax administration. It has two courses: “General” for mid-career officials, and “Advanced” for upper managementlevel officials.

（2）Country-Focused Training Courses
The courses target tax officials from a certain developing country, and give lectures based on its requests.

（3）International Taxation for Asian Countries

Remedy for
Taxpayer Rights

This course targets tax officials from Asian developing countries and gives lectures on “international taxation.”（4）Practicum at the NTA
This course targets tax officials from developing countries who are studying at Japanese graduate schools(master s courses) on a scholarship from the World Bank, etc., and gives lectures on Japan s tax system and tax
administration. In FY2021, nine students in total, enrolling in graduate schools of Keio University and National
Graduate Institute of Policy Studies, participated in this course.

（number of countries, people）

2018

2019

2020

International Seminar on Taxation(ISTAX) (General)

15

14

16

−

2021
14

Participants

15

14

16

−

14

International Seminar on Taxation(ISTAX) (Advanced)

Countries

9

9

11

−

10

Participants

9

9

11

−

10

Country-Focused Training
Courses in Tax Administration

Countries

4

6

3

1

2

Participants

79

86

32

15

136

International Taxation for AsianCountries

Countries

6

5

7

−

6

Participants

12

7

7

−

11

Countries

11

11

12

7

8

Participants

15

17

15

9

9

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

2017
Countries

Practicum at the NTA

LiquorAdministration■ Status of trainings conducted in Japan

Statistics

NATIONAL TAX AGENCY REPORT 2022

46

Ⅲ

Proper and Fair Taxation and Collection⑵ Other technical assistance〜 OECD Asia-Pacific Academy for Tax and Financial Crime Investigation 〜OECD Asia-Pacific Academy for Tax and Financial Crime Investigation, which the NTA holds in collaboration
with OECD, is the training program regarding investigation techniques on tax crimes, money laundering,and international cooperation, etc.
Since the first program at Wako Campus of the National Tax College in May 2019, we held nine
programs in total including those held online as of the end of FY2021.

⑶ Cooperation among countries for tackling the challenges in tax
administrations
In order to cooperate and share experiences with foreign tax authorities, the NTA actively participates ininternational conferences including the OECD Forum on Tax Administration and the Study Group on Asian
Tax Administration and Research.

a. The OECD Forum on Tax Administration (FTA)The FTA is a forum for Commissioners from 38 OECD and 14 non-OECD countries (as of May 2022)
to share their knowledges and experiences in a wide range of fields in tax administrations. The 14th
Plenary Meeting took place virtually in December 2021, where the commissioners discussed the issues
in implementation of the new international taxation agreement and the responses taken by each tax
authority to the Covid-19 pandemic, etc.

b. Study Group on Asia-Pacific Tax Administration and Research (SGATAR)
SGATAR is comprised of tax authorities of 18 countries and regions in Asia-Pacific. This is a forum fordiscussions on cooperation and sharing of knowledge in the region.
In November 2021, the NTA hosted the 50th SGATAR Annual Meeting which is held online, with thediscussions about the efforts towards digitalization of tax administration and mutual assistance in tax
collection.

47

NATIONAL TAX AGENCY REPORT 2022

Ⅳ Remedy for Taxpayer Rights
About the NTA〜 The request for review system for national tax 〜
When a taxpayer is dissatisfied with the action taken by the District Director of the Tax Office for taxationand delinquent tax, the said taxpayer may file a request for a review, for example to cancel that disposition.
This system of request for review is a procedure to simply and quickly protect taxpayer rights and interests.
In principle, a taxpayer who objects to a disposition shall first file a request for review before bringing alawsuit in court ( the principle of petition after administrative protest ).

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

A request for review can be a request for re-examination to the District Director of the Tax Office,etc., or a request for reconsideration to the Director-General of the National Tax Tribunal, and a taxpayer
can choose either of these. When a taxpayer chooses a request for re-examination but is still dissatisfied
with the disposition determined for the request for re-examination, the taxpayer may file a request forreconsideration.

Proper and Fair
Taxation and Collection■ Overview of the request for review system for national tax
If dissatisﬁed with the decision by the District
Director of the Tax Oﬃce or Regional Commissioner

If no decision on arequest for re-examination
is made within 3 months

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

within 3 months

Decision onrequest forre-examination

LiquorAdministration

Request for re-examination to
the District Director of
the Tax Oﬃce or Regional Commissioner

Remedy for
Taxpayer Rights

within 3 months

Request for Reconsideration

Request forre-examination

Request for Reconsideration

Request for reconsideration orrequest for re-examination bychoiceIf dissatisﬁed with the decision
made by the Registrar or
Minister of Land, Infrastructure,
Transport and Tourism, etc.
regarding registration andlicense tax and motor vehicle
tonnage tax, respectively

within 3 months

within 1 month

Request for reconsideration to the Director General of the National Tax Tribunal

Decision

If no decision on arequest for reconsideration
is made within 3 months

within 6 months

Statistics

Litigation for invalidating the original decision, etc. (district court)

NATIONAL TAX AGENCY REPORT 2022

48

Ⅳ

Remedy for Taxpayer Rights⑴ Request for re-examination〜 Simplified, prompt and fair remedies for taxpayer rights 〜A request for re-examination is intended for review by the District Director of the Tax Office of its own
disposition. And it aims to pursue the remedy of the rights and interests of citizens and to ensure theappropriate operation of public administration with simplified, prompt and fair procedures. Thus, whena request for re-examination is filed, we endeavor to listen intently to taxpayers claims, conduct fairexaminations and consideration, and process requests appropriately and expeditiously.

⑵ Request for reconsideration〜 Remedy for taxpayer rights by a fair third-party institution 〜
Request for Reconsideration is a system whereby when a taxpayer is dissatisfied with a disposition decisionby the District Director of the Tax Office, the taxpayer can file an objection with the Director-Generalof the National Tax Tribunal. Missions of the National Tax Tribunal are as follows: pursue remedy of thelegitimate rights and interests of taxpayers from the standpoint of a fair third party; and contribute toensuring the proper operation of tax administration. Thus, for such request, it undertakes an examination,
discusses it, and renders a verdict on it.
It is noteworthy that the Director-General of the National Tax Tribunal may make a decision without
being bound to the legal interpretation indicated in the NTA Commissioner s notice, and the decisions will
not be more disadvantageous to taxpayers than those made by the District Director of the Tax Office. The
decision is a final ruling given within the NTA, against which the District Director of the Tax Office, etc. are
not entitled to file litigation, even if dissatisfied.
※ When a taxpayer is dissatisfied with the action taken by the NTA Commissioner, the taxpayer may file a request for reconsideration against the
NTA Commissioner.

⑶ Litigation〜 Remedy by law 〜
Even after the decision by the Director-General of the National Tax Tribunal, taxpayers who remain
dissatisfied are entitled to file litigation.

Response to complaints from taxpayers
The NTA receives from taxpayers such voices as complaints, dissatisfactions, or inquiries on problems they haveregarding other operations of Tax Offices, Regional Taxation Bureaus, and the NTA or the tax matters in general, in
addition to request for review of disposition decisions made by the NTA. Concerning such complaints, etc. received
from taxpayers, the NTA strives to respond promptly and adequately from the viewpoint of each taxpayer as wellas to ensure that taxpayers properly understand and rely on the tax administration.
The NTA appoints Taxpayer Support Officers to properly respond to taxpayer complaints on disposition
decisions that might affect taxpayers rights and interests, for example by explaining the procedures to remedy
taxpayer rights.

49

NATIONAL TAX AGENCY REPORT 2022

About the NTA⑷ Trend in remedies for taxpayer rights〜 The NTA is striving to finish processing requests for re-examination within
3 months and requests for reconsideration within 1 year in principle. 〜
a. Request for re-examination● TargetEﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration● Result

The NTA has set the standard length of deliberations for a request for re-examination to 3
months and is striving to finish processing requests for re-examination within 3 months inprinciple.
In FY2021, 100% of requests for re-examination were closed within 3 months. 1,198 reexaminations were requested in FY2021 (1,152 on taxation and 46 on tax collection). Of these,
6.9% of taxpayer claims were approved in whole or in part by recognizing new facts, etc.

b. Request for reconsideration● Result

The NTA and the National Tax Tribunal have set the standard length of deliberations fora request for reconsideration to 1 year and are striving to finish processing requests forreconsideration within 1 year in principle.
In FY2021, 92.6% of requests for reconsideration were closed within 1 year. There were 2,282
requests for reconsideration in FY2021 (2,202 on taxation and 80 on tax collection). Of these,
13.0% of taxpayer claims were approved in whole or in part by recognizing new facts, etc.

Proper and Fair
Taxation and Collection● TargetRemedy for
Taxpayer Rights

c. Litigation
For litigation, 199 cases were closed in FY2021 (164 on taxation, 33 on tax collection, and 2 on the
National Tax Tribunal). Of these, 6.5% of taxpayer claims were approved in whole or in part.
※ The NTA and the National Tax Tribunal provide information such as the leaflet of revision of the request for review system for nationaltax, overviews of the requests for re-examination, the requests for reconsideration and litigation and cases of decisions on requests forreconsideration. These are on the NTA website and on the National Tax Tribunal website (https://www.kfs.go.jp [in Japanese]).

(cases)
4,000

99.3
3,200

3,000

99.9

99.5

1,805
220

2,150
,
104
1,726
173

0

8.4

6.8

4,000

98.3

1,553

1,513
,
124

12.3

2,046
12.3

80

1,389
12.4

99.5

(％)

98.0
92.6

Percentage of processed cases
Percentage of approval
Number of cases (taxation-related)
Number of cases
2,923 2,846(tax collection-related) 136
110

3,000

60

99.2

92.4

2,311
175
2,000

2,475
180

80

2,328
151

1,959

957

1,198
,
46
1,152

2,282
80

40

6.9

2015 2016 2017 2018 2019 2020 2021
(Fiscal year)

0

2,295

2,787

2,736

2,177

2,202

0

12.3

8.2

13.2
7.4

10.0

13.0

2015 2016 2017 2018 2019 2020 2021
(Fiscal year)

20

0※1 These figures are provisional numbers as of the end of April
2022.
※2 Percentage figures of processed requests in FY2017
onward were calculated by excluding the case suspension
period for such cases as MAP cases and public prosecutionrelated cases. Also, for FY 2021, calculation was done
excluding not only the above period but also the period
when examination and/or discussion were interrupted due
to natural disasters, etc. or the conditions of those whorequested for reconsideration.

NATIONAL TAX AGENCY REPORT 2022

Statistics※1 These figures are provisional numbers as of the end of April
2022.
※2 Percentage figures of processed cases were calculated
excluding MAP (Mutual Agreement Procedure) cases, publicprosecution-related cases and international taxation cases,
as well as, in FY2020 and ensuing years, cases in which reexamination requests could not be processed within threemonths due to interruptions by natural disasters, etc. or
taxpayers conditions.
※3 Figures for FY2015 indicate the number and percentage ofprocessed requests for reinvestigation before the revision.

1,725

1,000
8.0

10.0

60

234

2,136
20

100

83.5

40
999
42

1,585

(cases)

91.1

1,000
2,859

100.0

Percentage of processed cases
Percentage of approval
Number of cases (taxation-related)
Number of cases (tax collectionrelated)

341

2,000

96.6

■ Percentage of processed requests forreconsideration within 1 year, and numberof processed requests for reconsideration

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

95.6

(％)
100

LiquorAdministration■ Percentage of processed requests for reexamination within 3 months, and numberof processed requests for re-examination50

Ⅴ Liquor Administration〜 Taking various measures for the development of liquor business 〜
The NTA is making proactive efforts for the sound development of liquor business, notto mention for realizing the proper and fair taxation of liquor tax.
In order to revitalize the liquor industry and promote the exports, the measures
for the domestic market and the measures for export promotion are used as the twopillars for the objectives. More specifically, we look to the improvement in domestic

Sake Reportand overseas visibility as well as provide support for cultivating overseas sales channels.
(Hereunder, please also reference theSake Report(https://www.nta.go.jp/taxes/

sake/shiori-gaikyo/shiori/2022/pdf/001.pdf [in Japanese]) (released in March 2022)
uploaded to the NTA website.)

1

Situation of Liquor Industry⑴ Situation of domestic market
The taxable volume of liquor has declined since it peaked in FY1999, due to decreasing birthrate,
accelerated aging, decreasing population, etc. Beer, in particular, has declined considerably, becauseof the shift of consumption from beer to low-priced liquors such as sparkling liquor, chuhai, beer-likeproducts(so-called new genre drinks ), etc. (Sake Report 1 (1))■ Changes in taxable volume（ten thousand kl）
1,017

1,000

Changes in taxable volume
Volume peaked in FY1999 (10,170,000 kl)
Volume of FY2020 was below 80% of its peak.

814

Fruit wine andsweet fruit wine

800

Whiskey andbrandy

600

400

200

0

1970 75 80 85 89

93

98（Source: National Tax Agency Annual Statistics Report）

51

Other

NATIONAL TAX AGENCY REPORT 2022

2003

08

13

41
41

Continuous
distillation Japanesespirits (Shochu)
Pot distillation
Japanese spirits(Shochu)

265

Liqueurs

35

Other brewed
liquors60

Sparkling liquor

183

Beer

Sake

2020（Fiscal year）

About the NTA⑵ Situation of the Japan-made liquor exports
In 2021, Japan-produced liquor exports amounted to about 114.7 billion yen (61.4% increase over prioryear), breaking the line of 100 billion yen for the first time in history. This was the 10th consecutive year
in reporting the record high (Sake Report 1 (2)).

（million yen）
120,000

114,668

110,000

3,392
7,361

10000012,06990,00070,00066,083

61,82760,00039,02940,00025,097

Wine
ShochuGin and Vodka

71,030Beer

40,17854,50350,000Other

Proper and Fair
Taxation and Collection

80,00030,000

3,083
687
1,746

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration■ Trend in the export amount of liquor which made in Japan

Liquors
Sake

42,996

Whiskey

29,351
46,15220,000

0

2013

2014

2015

2016

2017

2018

2019

2020

Remedy for
Taxpayer Rights

10,0002021（Source: “Foreign Trade Statistics” by the Ministry of Finance）

LiquorAdministration⑶ Impact of the Covid-19 pandemic
Due to the impact of the expansion of the Covid-19 pandemic, domestic liquor consumption has further
declined particularly at restaurants since April 2020.

■ Trends of domestic liquor consumption in 2021
January February March

April

May

June

July

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs(Rate of year-on-year increase/decrease in percentage)

August September October November December Total

Consumption
at home

+15.6

+2.6

▲ 0.1

▲ 5.7

▲ 4.2

▲ 3.3

+0.1

▲ 8.3

▲ 15.3

+6.3

▲ 5.2

▲ 1.2

▲ 2.3

Consumption
at restaurants▲ 90.8▲ 83.8▲ 49.9

+98.2

▲ 6.2

▲ 62.2▲ 52.7▲ 65.5▲ 82.6▲ 32.9+1.5 +143.6▲ 49.2

Consumption
at home andrestaurants▲ 28.8▲ 25.5▲ 10.6

▲ 1.3

▲ 4.3

▲ 10.3▲ 7.9▲ 15.0▲ 24.3

▲ 1.8

▲ 4.1

▲ 10.2+11.3(Source: Average amount of consumption expenditure per household with two-or-more-person [in nominal terms] in the 2021 Family
Income and Expenditure Survey by the Statistics Bureau, the Ministry of Internal Affairs and Communications)

Efforts of the NTA

Statistics

2〜 Promotion of liquor business 〜
Given the current status and challenges, the NTA is making efforts to help the domestic and overseas
liquor markets expand and help them further grow and develop in a sound manner (Sake Report 3).
NATIONAL TAX AGENCY REPORT 2022

52

Ⅴ

Liquor Administration⑴ Efforts for cultivating sales channels and promoting exports
In the Implementation strategy to expand exports for agricultural, forestry and fishery products and food(https://www.nta.go.jp/taxes/sake/yushutsu/01.htm#a01 [in Japanese]) (decided by the Headquarters
for Revitalizing Agriculture, Forestry and Fisheries, and Regions in December 2020), sake, whisky, andauthentic shochu/awamori were positioned as the three priority export items in the liquor category,where the target countries, targeted export volume, etc. were set for each item. We help them raise thevisibility and expand the sales channels towards the achievement of the targets for such three priority
items.

a. Support for cultivating sales channels

To further expand the exports of Japan-produced liquor products, we promote three programs as anintegrated package: namely, appointment of liquor export coordinators (https://www.nta.go.jp/taxes/sake/yushutsu/coordinator/index.htm [in Japanese]); export promotion consortium for Japan-produced liquor
products; and overseas trade EXPOs centered on online events.
We also pursue other supportive measures: for instance, support for participation in overseas large
EXPOs; conducting overseas market surveys (https://www.nta.go.jp/taxes/sake/yushutsu/chosa/r03.htm[in Japanese]), etc.

Large-scale EXPOs: Japan Pavilion

Overseas trade EXPOs

b. International promotion

To enhance the visibility of Japan-produced liquor products, we coordinated for a promotion targeting
foreign media people in July 2021, coinciding the Tokyo Olympics & Paralympics 2020. Also, in December
2020, we had a promotion booth in the Japan s Food and Liquor event held in Taiwan, commemorating
the 10th anniversary of the recovery from the 2011 Mega Quake in East Japan.
In March 2022, we conducted a promotion event for the theme of Japanese sake and sake brewery
tourism, in collaboration with Japan House in London of the UK.

PR booth for Japan-produced liquor products at
the Tokyo Olympics & Paralympics 2020

53

NATIONAL TAX AGENCY REPORT 2022

Japan House in London

About the NTA

c. Frontier Subsidies

In FY 2020, we established Subsidy to Assist the Structural Transformation of Liquor Business (Frontier
Subsidy) (https://www.nta.go.jp/taxes/sake/boshujoho/hojojigyo.htm#a02 [in Japanese]) for supporting
the initiatives of new features and advance nature in relation to effective use of product differentiation anddiversification of sales methods. In the current year as well, we are supporting the challenges to respondto the structural issues in liquor industry as well as the challenges to solve the problems that have become(Frontier Subsidy).

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

apparent due to the Covid-19 impact, using the Subsidy for the Business to Support New Market Cultivation(https://www.nta.go.jp/taxes/sake/boshujoho/index.htm#a01 [in Japanese]) (Sake

Report 3 (3) ①)

d. Implementing event promotion project to expand sales channels and stimulate
consumption for Japan-produced liquor products (Enjoy SAKE! project)

Proper and Fair
Taxation and Collection(https://www.nta.go.jp/taxes/sake/boshujoho/index.htm [in Japanese])

Based on the Economic Measures to Overcome the Covid-19 Pandemic and Cultivate a New Era (Cabinet
decision made in November 2021), we have implemented various model projects and information provision
for expanding sales channels of liquor companies and stimulating consumption, and have conductedanalyses about the demonstration effects of the foregoing. We also have developed certain model cases
concerning effective undertaking methods and forms, to compensate for the large decline in consumptionof liquor products due to the slump of eating-out industry resulting from the Covid-19 impact.

Remedy for
Taxpayer Rights⑵ Branding and promotion of sake brewery tourism
a. Promotion of sake brewery tourism, etc.

We created the Subsidies for the Business Budget Supporting Overseas Deployment of Japan-Produced
Liquor Products (Subsidies for Branding and Sake Brewery Tourism)

in FY2021, for supporting theproactive efforts by liquor companies. Through this, we are promoting the branding and sake brewery
LiquorAdministration

tourism in the whole industry. (Sake Report 3 (2) ①)

b. Expansion of the use of Geographical Indications (GI)1

The NTA is engaged in the designation and proliferation of GI from the perspective of enhancing brandvalue of liquor within and outside of Japan (For the latest designation status, see the List of GIs for liquor
products (https://www.nta.go.jp/taxes/sake/hyoji/chiriteki.htm [in Japanese]) on the NTA website). On that,

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

we have held briefing sessions and seminars, produced a guidebook, conducted PR activities at six bookstoresnationwide, held conferences, etc.

c. Initiatives for popularizing liquor indication rules, etc.

Voluntary Standards Regarding the Display of Japanese Whisky were legislated by the Japan Spirits &Liqueurs Makers Association, and they took effect in April 2021 (For the details of the voluntary standards,
see the Japan Spirits & Liqueurs Makers Association website (http://www.yoshu.or.jp [in Japanese])). The
NTA has been providing sideline support for dissemination and enlightenment for the business operatorsand consumers: for instance, hosting the Japanese Whisky Symposium (https://www.nta.go.jp/taxes/
sake/event/21.htm [in Japanese]) in March 2022.
In addition, the NTA has done the following institutional revisions that contribute to enhancing thebrand value of Japan-produced liquor products: institutional revision abolishing the regulation on coloring
degree for spirits for diversifying the product scope for spirits; improvement in indication method for
production timing and awards received in the Criteria of Production Method and Quality Indication for

Statistics

Sake ; and revision of the Act Concerning JAS, etc. whereby organic liquor category was added to the
JAS standards.
1 Under the Geographical Indication (GI) system, in the case that the characters of a liquor product or agricultural product unique to a specificproduction area (quality, recognition in society, etc.) have been established, only the products that are produced within the production area andfulfills certain production standards can exclusively use the name of its production area (the name of region as a brand).

NATIONAL TAX AGENCY REPORT 2022

54

Ⅴ

Liquor Administration⑶ International negotiations for abolition of customs duties, import restrictions, etc.
The NTA is seeking elimination of customs duties and import restrictions, protection of GI, etc. ininternational negotiations of EPA and others.
In the Regional Comprehensive Economic Partnership (RCEP) Agreement took effect in January 2022,
Japan acquired gradual elimination of customs duties on sake, etc. from China and South Korea, withwhom Japan concludes EPA for the first time.
After the accident at Fukushima Daiichi Nuclear Power Plant caused by the Great East Japan
Earthquake, some export destinations introduced import restrictions. The NTA will continue to ask thatthese restrictions be lifted based on scientific evidence. (Sake Report 3 (2) ③)⑷ Technological assistancea. Promotion of the spread of brewing technology, etc.

Each Regional Taxation Bureau has the Office of Analysis and Brewing Technology (including Chief
Technical Officer of the Okinawa Regional Taxation Office) as its technological function to promote thespread of advanced technologies, etc., including research results of the National Research Institute ofBrewing (NRIB), through activities such as giving advice and consultation to liquor manufacturers, holding
competitions, research workshops, etc. and dispatching officials to seminars, appraisals, etc., held bysake-making associations, etc.

b. Initiatives to help realize the registration of sake, shochu, awamori, etc. as
the UNESCO Intangible Cultural Heritage

We promote the initiatives to protect and inherit the traditional sale making technology and help realize
the registration as the UNESCO Intangible Cultural Heritage for it in collaboration with the Agency for
Cultural Affairs as well as with the Preservation Society for Sake Brewing Technology Using JapaneseTraditional Koji-Mold.
The traditional sake making was registered as the Intangible Cultural Property in December 2021. In
addition, the proposal about it was submitted to the secretariat of UNESCO in March 2022. (Sake Report
3 (3) ②)

Column5Initiatives to realize the registration of sake, shochu, awamori,etc. as the UNESCO Intangible Cultural Heritage

On December 2, 2021, the traditional sake making was registered as the Intangible Cultural Property. The
Registered Intangible Cultural Property is the new system enabled by the Act Partially Revising the Act on Protectionof Cultural Properties which partially took effect on June 14, 2021. Traditional sake making and calligraphy became
the first registered items under this system.
There are three key elements amongst others for registering the traditional sake making as follows: ① steaming
raw materials such as rice; ② producing bara-koji manually by using traditional koji mold; and ③ fermenting
concurrently and adding nothing other than water.
In addition, the Preservation Society for Sake Brewing Technology Using Japanese Traditional Koji-Mold(established on April 16, 2021) was certified as the organization that holds the Registered Intangible Cultural
Property.
Moreover, in March 2022, it was decided to propose the traditional sake making: Japanese traditional sakemaking technology using koji mold to UNESCO for Intangible Cultural Heritage, and the proposal was submitted
to UNESCO thereafter. The proposal was submitted because it was considered to fall under the 3 domains,prescribed in the Convention for the Safeguarding of the Intangible Cultural Heritage, as such: ① traditional
craftsmanship; ② social practices, rituals and festive events; and ③ knowledge and practices concerning natureand the universe.
The NTA promotes various measures in collaboration with the Agency for Cultural Affairs, the Preservation
Society, mentioned above, etc., for the purpose of protecting and inheriting the traditional sake making technology
as well as for realizing the registration of sake, shochu, awamori, etc. as UNESCO Intangible Cultural Heritage.
Initiative examples〇Survey on the traditional sake making, etc.
･ Regarding the sake making technology using traditional koji mold of Japan, we compiled the reportsummarizing the cultural elements relating to sake making technology, the technology having been inheritedby sake making experts and its background history, etc. The report was released in December 2021.

55

NATIONAL TAX AGENCY REPORT 2022

About the NTA･ We conducted a survey on three preceding case examples that were registered as the UNESCO Intangible
Cultural Heritage, to be used as the reference when considering the measures to enhance the visibility of the
traditional sake making.
〇Symposia on the traditional sake making
Conducted symposia on the traditional sake making sequentially nationwide, inviting sake making experts anda variety of professionals.

LiquorAdministration

15-second version (https://www.youtube.com/watch?
v=zLJ7c1hByyM [in Japanese])○Hanging advertisement

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

We created a poster for the traditional sake making(Registered Intangible Cultural Property) and asked thenationwide breweries and liquor shops to display it.

Remedy for
Taxpayer Rights○Poster for traditional sake making

Proper and Fair
Taxation and Collection

Main version (about 6 minutes) (https://www.youtube.
com/watch?v=tu2bTkko9fY [in Japanese])Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

・February 26 (Saturday), 2022, at the National Museum of
Nature and Science in Ueno
Conducted the event of lectures and panel discussion
focusing on the koji mold culture.
・March 26 (Saturday), 2022, at the Kyoto National Museum
Conducted the event of lectures, panel discussion, etc.
dedicated to Japanese sake.
・May 28 (Saturday), 2022, at the Okinawa Prefectural
Museum and Art Museum
Conducted the event together with the Awamori Symposiumcommemorating the 50th anniversary of Okinawa s reversion
to Japan.
・June 11 (Saturday), 2022, at Fukuoka International Congress
A scene from the panel discussion of the symposiumCenterheld on February 26
Conducted the event of lectures and panel discussion
dedicated to genuine shochu.
〇PR video
PR video introducing the charm and history of the traditional sake making was created and it was released
through NTA Video Channel on YouTube.

For about one week starting on March 21 (Monday), 2022,
a hung poster was deployed in the main JR lines nationwide
about the traditional sake making (Registered Intangible
Cultural Property), to announce that we are aiming to realize
the registration of UNESCO Intangible Cultural Heritage for it.

Statistics

ｃ. Support in the quality and safety of liquor

With the aim of ensuring the safety of liquor in all stages from liquor production to consumption andenhancing the level of quality, we give technological assistance concerning improvement, etc. in the
production process of liquor and confirm safety through actions including research and provision of
information on the radioactive substances of liquor.

NATIONAL TAX AGENCY REPORT 2022

56

Ⅴ

Liquor Administrationd. Efforts by the National Research Institute of Brewing (NRIB)

Serving as an entity to cover the technological base for the development of the liquor industry, the
NRIB1 conducts studies for increasing the brand value of Japanese liquor products, strengthening thetechnological base of liquor production, etc. as well as actively pursues the measures to develop personnel
for the liquor industry (lectures on liquor brewing, etc.) and outreach activities. (Sake Report 3 (3) ③(https://www.nta.go.jp/taxes/sake/shiori-gaikyo/shiori/2022/pdf/001.pdf [in Japanese]))⑸ Measures for small and medium enterprises (SMEs)
In order for the liquor industry, of which SMEs account for the majority, to adjust to change in the socialand economic conditions properly, the NTA supports diverse efforts by the industrial associations, suchas the modernization project by the Japan Sake & Shochu Makers Association.
Moreover, in coordination with related government offices and organizations, local governments andothers, the NTA provides business operators and industrial associations with information on governmental
measures for SMEs (consultation desks, subsidies, the tax system, financing, etc.) to promote the use of
these measures.

⑹ Establishment of a fair trading environment of liquor
The NTA is striving to ensure fair trading through using The Standards for the Fair Trading of Liquor2(https://www.nta.go.jp/taxes/sake/koseitorihiki/mokuji.htm [in Japanese]) for dissemination to andenlightenment for liquor companies as well as through conducting surveys on the actual situation of liquor
trading. The standards were revised in March 2022 (took effect in June 2022), referencing the results ofa survey conducted after the enforcement of the standards in June 2017. (Sake Report 3 (4) ③(https://www.nta.go.jp/taxes/sake/shiori-gaikyo/shiori/2022/pdf/001.pdf [in Japanese]))⑺ Response to social demands
a. Promotion of resource recycling

The beer industry promotes the Action Plan for Achieving a Low-carbon Society which was formulated
based on the Plan for Global Warming Countermeasures (determined by the Cabinet in October 2021).
The Liquor Subcommittee under the National Tax Council conducts evaluation and verification of suchendeavors. (Sake Report 3 (4) ⑥)

b. Measures to prevent those under the age of 20 from consuming alcoholWith the purpose to prevent consuming alcohol under the age of 20, in addition to preparation of
educational posters and pamphlets, the NTA designates April of each year as the Month to emphasize
prevention from consuming alcohol under the age of 20, and carries out enlightenment activities incoordination with relevant ministries and agencies, and industry associations. (Sake Report 3 (4) ⑦)

c. Measures against Health Problems Caused by Alcohol

Considering The Basic Act on Measures against Health Problems Caused by Alcohol (the second plan,from April 2021 to March 2026) formulated based on The Basic Law on Measures to Prevent Damage
to Health due to Alcohol enforced in June 2014, etc., the NTA implements initiatives for preventing
from consuming alcohol under the age of 20 and health problems due to alcohol
in cooperation and coordination with relevant ministries and agencies as well as
associations in the liquor industry.
Regarding other initiatives of the NTA, please refer to the Sake no Shiori (thebookmark of liquor) (https://www.nta.go.jp/taxes/sake/shiori-gaikyo/shiori/01.htm
Sake no Shiori (the[in Japanese]) (March 2022) on the NTA website.
bookmark of liquor)

1 The NRIB s missions during the the fifth term of the medium-term objective period from FY2021 to FY2025 is (1) to strive to develop the liquor
industry, (2) to strive for the appropriate application of liquor tax laws, and (3) to make efforts as the national center for liquor, and they conductvarious duties based on these missions.
2 These standards need to be complied with by all liquor companies (production, wholesale, and retail) to ensure fair transactions for liquor
products. They require the following: ① it is not allowed to sell liquor products at a price lower than the total costs of sale on a continuous basis
without a justifiable reason; and ② it is not allowed to execute a deal that might be significantly detrimental to the own liquor business or to theliquor business of other liquor companies.

57

NATIONAL TAX AGENCY REPORT 2022

Ⅵ Ensuring Proper Administration of Services by CPTAs
About the NTA〜 Missions of Certified Public Tax Accountants (CPTAs) 〜
Certified Public Tax Accountants (CPTAs) and CPTAs Corporations (hereinafter referred to as CPTAs
etc. ) are professional specialists on taxes. Their public mission is to respond to the trust of a taxpayer inline with the principles of the self-assessment system, and to achieve proper tax compliance as provided
for in the tax laws and regulations, based on their independent and fair standpoint.
As of the end of March 2022, 80,163 persons were registered as CPTAs, and there were 4,601 CPTAs
Corporations.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

1

Services and roles of CPTAs〜 Support taxpayers and boost self-assessment system 〜

Remedy for
Taxpayer Rights

2

Proper and Fair
Taxation and Collection

CPTA services are tax proxy, preparation of tax documents, and tax consultation service. These operations
must not be performed by persons other than CPTAs1, even at no charge. At the same time, CPTAs are
required to fulfill various obligations and responsibilities. For example, they are prohibited from providing
tax evasion consultation and engaging in conduct which harms the credibility or dignity of CPTAs.
If using services of CPTAs, taxpayers can properly file returns and pay taxes. In addition, because
corporations and sole proprietors often ask CPTAs to process accounting books or to compile financial
statement, they also play important roles in promoting tax return filings and correct bookkeeping that
constitutes the basis for the filing.

Coordination and cooperation with CPTAs Associations, etc.

LiquorAdministration〜 Conduct consultations and exchange opinions about a wide range of issues 〜

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

To achieve the proper and smooth administration of the self-assessment system, CPTAs undertaking
the public mission play extremely important roles. Therefore, we are endeavoring to coordinate andcooperate with the Certified Public Tax Accountants Associations and Japan Federation of Certified
Public Tax Accountants Associations (hereinafter referred to as CPTAs Associations, etc., ) for example,
by conducting consultations and exchanging opinions with CPTAs Associations etc. about a wide range
of issues.
Specific activities include (1) and (2) below.

⑴ Promotion of the document attached by CPTAs〜 Further promoting and establishing the attached document regarding the
calculation and consultation 〜

Statistics

With the document attachment system as provided for in the Certified Public Tax Accountant Act (https://www.nta.go.jp/taxes/zeirishi/zeirishiseido/kentoukai/02.htm [in Japanese], hereinafter referred to as
CPTA Act ) CPTAs may attach certain documents on the items calculated in preparing a tax return andthe documents on the consultation subjects covered by the CPTAs (hereinafter the attached documents. )This system requires that if a Tax Office intends to conduct a tax examination for a taxpayer having
filed a tax return with the attached documents by notifying the taxpayer of the date, time and place of theexamination in advance, the CPTAs of the taxpayer must be given an opportunity to state an opinion on
the items described in the attached documents, before the taxpayer is notified.
Regarding the attached documents, the NTA is actively consulting with CPTAs Associations, etc.
with an aim to enhance the content of attached documents and raise the share of the returns with suchattachments. Respecting this system, the NTA is striving to disseminate it and have it used by more
taxpayers.
1 In compliance with Article 51 of the Certified Public Tax Accountant Act, CPTA services can also be performed by lawyers and legal professional
corporations that have notified their practice of CPTA services to the Regional Commissioner with jurisdiction over the district where CPTA services
are to be provided, as well as CPTAs and CPTAs Corporations.

NATIONAL TAX AGENCY REPORT 2022

58

Ⅵ

Ensuring Proper Administration of Services by CPTAs⑵ Promotion of e-Tax usage〜 Collaboration and cooperation towards the realization of electronic filing 〜
Concerning promotion of use of e-Tax, the roles played by CPTAs are significant, so the NTA is regularly
exchanging opinions with the Japan Federation of Certified Tax Accountants Associations and requesting
it for cooperation to raise the use rate of e-Tax. As such, the NTA is eager to keep the collaboration andcooperation with CPTAs associations, etc., towards the realization of digitalized procedures for tax return filing.

3

Appropriate guidance for and supervision of CPTAs〜 Prevent violation of the CPTA Act and take strict action against those who
violated 〜
For ensuring the proper operation by CPTAs, the NTA utilizes every opportunity to alert people andprevent violation of the CPTA Act by CPTAs. Also, the NTA conducts appropriate examinations regarding
the breach cases of the CPTA Act. We take strict disciplinary action against the CPTAs who violated
the Act and publicly announce the names of such CPTAs. In addition, for the so-called fake CPTAs who
conducts CPTA services without a license, we strictly deal with them including accusation to the prosecutor.
The NTA discloses the names of disciplined CPTAs in the official gazette and via the NTA website.

■ Number of disciplinary actions against CPTAs(cases)fiscal year

2017

2018

2019

2020

2021

cases

38

51

43

22

21

Revision of the CPTA Act
In the revision of tax laws in FY2022, the CPTA Act was also revised as part of the step to improve the environment
for tax payment. With an eye on the society to come after the Covid-19 pandemic, this revision was to ensure
reviews of the CPTA system, from the following viewpoints: adequately respond to the changes in the situation
surrounding CPTAs (digitization of work environment for CPTAs and environment for tax payment); secure diverse
personnel; and improve the trust of people and taxpayers in CPTAs as well as the taxpayer convenience. The
revised points started to take effect from April 1, 2022, sequentially.

CPTAs Associations and Japan Federation of CPTAs Associations
In order to improve the work of CPTAs, CPTAs Associations aredesignated in the CPTA Act as organizations which provide guidance,
liaison and supervision to CPTAs. There are now 15 CPTAs Associations
throughout Japan. CPTAs Associations engage in a wide range ofactivities, including ① training to enhance the qualities of CPTAs, ②
dispatch of lecturers for tax workshops in elementary, junior and seniorhigh schools, universities, etc. to fulfill the tax education and ③ free tax
consultation for small taxpayers.
The Japan Federation of Certified Public Tax Accountants
Associations (https://www.nichizeiren.or.jp/eng/) is the only organizationin Japan as certified by the CPTA Act. The Federation provides guidance
for, communicates with, and supervises CPTAs Associations and
CPTAs. It also handles the operation to register members, and conducts
institutional surveys on CPTAs.

59

NATIONAL TAX AGENCY REPORT 2022

Hokkaido CertiﬁcatedPublic Tax Accountants’
Association

Hokuriku Certiﬁcated Public
Tax Accountants’Association
Kinki Certiﬁcated Public Tax
Accountants’Association
Chugoku CertiﬁcatedPublic Tax Accountants’
Association
Kyushu-Hokubu CertiﬁcatedPublic Tax Accountants’
Association
Minami-Kyushu
Certiﬁcated Public Tax
Accountants’Association

Tohoku Certiﬁcated Public
Tax Accountants’Association
Kanto-Shinetsu Certiﬁcated Public
Tax Accountants’Association
Chibaken Certiﬁcated Public
Tax Accountants’Association
Tokyo Certiﬁcated Public Tax
Accountants’Association
Tokyo-chiho Certiﬁcated Public
Tax Accountants’Association

Tokai Certiﬁcated Public Tax
Accountants’Association
Nagoya Certiﬁcated Public Tax
Accountants’Association
Shikoku Certiﬁcated Public
Tax Accountants’Association
Okinawa Certiﬁcated Public
Tax Accountants’Association

Tokyo-chiho Certiﬁcated Public
Tax Accountants’Association

Ⅶ Results Evaluation (Evaluation of Policies）
About the NTA⑴ The purpose of Results Evaluation
The purpose of the Results Evaluation for the Targets to Be Achieved by the NTA is to:① clarify the NTA s missions and objectives to be achieved and fulfill accountability to citizens andtaxpayers,② continue promoting more efficient, high-quality tax administration that meets the needs of the times
andEﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration③ improve operations, enhance the motivation of staff, and revitalize the organization.
Regarding the results evaluation for the NTA, Results Evaluation Implementation Plan (http://www.
mof.go.jp/about̲mof/policy̲evaluation/nta/index.html [in Japanese]) (hereinafter the Implementation
Plan ）and

Results Evaluation Report(http://www.mof.go.jp/about̲mof/policy̲evaluation/nta/index.

html [in Japanese]) are created and publicly released every year.

Proper and Fair
Taxation and Collection⑵ The NTA s missions and assignment and the structure of results
evaluation targets
In order to accomplish the NTA s missions Help taxpayers properly and smoothly fulfill their tax duties,
the NTA s three duties provided in Article 19 of the Act for Establishment of the Ministry of Finance wereset as the targets to be achieved (Results Target (higher level) 1 through 3). In the Implementation Plan for
operation year 2020, four sub-results targets (lower level) and six performance targets (hereinafter Results

Remedy for
Taxpayer Rights

Targets, etc. ) were set for the Results Target (higher level) 1.

■ System diagram of the NTA s missions and Results Targets, etc. (for operation year 2020)

The Missions of the NTA

Performance
Targets

Results Targets（lower level）1-1
Proper tax
administration【A】

Results Targets（lower level）
1-2
Enhancement ofServices for
Taxpayers【A】

Results Targets
Results Targets（lower level）1-3（lower level）1-4
Proper examination Measures forand collection, etc.
internationalization
and remedy for【A】
taxpayer rights【A】【Performance Target 1-2-1】Enhancement of public hearing andpublic relations activities, etc.【A】【Performance Target 1-2-2】Appropriate response to consultations
etc.【S】【Performance Target 1-2-3】Promotion of ﬁlings and payments
utilizing ICT such as online tax return ﬁling【A】

Results Targets（higher level）2
Promotion of sounddevelopment of theliquor business【A】

Results Targets（higher level）3
Ensuring proper
administration ofservices by CPTAs【S】

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

Results Targets

Results Targets（higher level）1
Proper and fair taxation and collection of internal taxes【A】

LiquorAdministration

Help taxpayers properly and smoothly fulﬁll their tax duties【Performance Target 1-3-1】Achieving of proper tax ﬁling andconducting examinations and guidance【A】【Performance Target 1-3-2】Tax collection by the due date andstrict and appropriate implementation of disposition fordelinquent tax【A】【Performance Target 1-3-3】Measures for the request for review【A】※ The NTA evaluates by indices of the following 5 stages about the achievement of each target.
【S+】Target achieved in excess【S】Target achieved【A】Considerable progress【B】Slow progress【C】Not aiming at target

Regarding the Implementation Plan for operation year 2021 (http://www.mof.go.jp/about̲mof/policy̲
evaluation/nta/fy2021/plan/2021ntakeikakuc.pdf [in Japanese]), the target structure was revised, based

Statistics

on the Promotion of digitalization (policy for the entire government) as well as based on the DX for Tax
Administration: Future Vision of Tax Administration 2.0 which was released in June 2021.
In line with that, DX for the tax administration was newly introduced as a Results Target (lower
level), resulting in the five Results Targets (lower level). In addition, seven Performance Targets were set
such as improvement in taxpayer convenience, efficiency and enhancement of operations, etc.
NATIONAL TAX AGENCY REPORT 2022

60

Ⅶ

Results Evaluation（Evaluation of Policies）⑶ Evaluation method for Results Targets, etc. and evaluation results
Regarding the Results Targets, etc., means for achieving them are set as the Measures. Each Measure
is set by combining some of the quantitative measurement indicators (39) and some of the qualitative
measurement indicators (32), to measure the implementation status depending on its content. Then, each
Measure is evaluated using the level of achievement for each relevant indicator. Evaluation of each of
the Results Targets, etc. is done based on the integrated results of the relevant Measures for them.
The score code shown in the diagram above indicates the evaluation result for each Target in operation
year 2020. Such evaluation results should be accurately reflected in the following operations, to ensure
efficient and high-quality tax administration through PDCA cycle.
※ The above figures in parentheses for the measurement indicators represent the data for operation year 2020.

Ministry of Finance Round-table Conference for Policy Evaluation
In order to secure objectivity for the evaluation of results and improve the quality of evaluation, the Ministryof Finance Round-table Conference for Policy Evaluation, (https://www.mof.go.jp/about̲mof/councils/policy̲
evaluation/proceedings/index.html [in Japanese]) which consists of external experts, is held to obtain theiropinions at the phase of implementation planning and evaluation.
Regarding the evaluation of results for operation year 2020 (https://www.mof.go.jp/about̲mof/councils/
policy̲evaluation/proceedings/index.html [in Japanese]), we obtained following opinions (https://www.mof.go.jp/
about̲mof/councils/policy̲evaluation/proceedings/outline/72kongijiyousi.html [in Japanese]):“This time, one of the focal points was how to treat the impact of the Covid-19 pandemic . It was good in thatthe initial target levels were met. In addition, it was good in that judgment was made in a comprehensive mannerincluding the implementation of alternative operations and reasons for each judgment were shown clearly as
much as possible.”
It is highly appreciated that, despite the Covid-19 pandemic, the NTA staff did wonderful jobs in theforefronts and maintained a high evaluation. Such low-profile but sincere and steady performance could earn trustfrom people for taxation, tax collection, and fiscal management.
During the Covid-19 pandemic, many new ideas including digitalization were adopted. Some of them aregood enough to adopt as new ways of working, instead of merely returning to the ways in the pre-pandemic.

61

NATIONAL TAX AGENCY REPORT 2022

Ⅷ Statistics＊ The time period of figures is indicated in its title or at the top right of individual tables. The fiscal year isfrom April 1 through March 31 of the following year (i.e. fiscal year 2021: April 1, 2021 to March 31, 2022),
while the operation year is from July 1 through June 30 of the following year (i.e. operation year 2021: July
1 2021 to June 30, 2022). The calendar year ranges from January 1 through December 31 of the same year
for which income tax and other returns are filed. The amount of sub-total in each item of accounts may notaccord with the amount indicated in the grand total, due to rounding of fractional figures.

【Budget and final accounts of taxes andstamp revenues for fiscal year 2020】【NTA initial budget for fiscal year 2022】

(0.6)
(0.0)
(1.3)
(0.0)
(0.0)
(1.4)
(93.7)

Local corporation tax
Local gasoline tax
Liquefied petroleum gas tax(transferred)
Aviation fuel tax (transferred)
Motor vehicle tonnage tax(transferred)
Special tonnage tax
Special local corporation tax
Special business tax
Special tobacco tax
Special income tax forreconstruction
Other1,034,300
219,000
6,000

1,418,255
220,224
4,625

(2.2)
(0.3)
(0.0)

3,100
286,900

2,435
290,958

(0.0)
(0.4)

12,5001,016,200
709,500
116,200
388,400

11,488
977,686
671,720
112,151
401,621

(0.0)
(1.5)
(1.0)
(0.2)
(0.6)

−

245

(0.0)

Total

58,917,100

64,933,013

General AccountTotal NTA budget

927
1,373
1,057

60,464
8,044
1,924
1,788
161
1,011
2,020
78,769546,645625,414＊1 “Expenses to improve convenience for taxpayers” includes
expenses related to operating expense for the Phone Consultation
Center.
＊2 “General operating expenses” include expenses for tax forms andcorrespondence, wage expenses for part-timers, travel expenses,
honoraria for hired bookkeeping instructors and PR expenses.
＊3 “Expenses to improve work environment and ensure safety”
includes expense to improve facilities and health care.
＊4 In addition to the NTA budget shown above, 81.9 billion yen
is collectively recorded to the Digital Agency's budget as theexpense for the government's information system.

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

398,517
1,041
819,469
9,190
4
919,463
60,821,604

Million yen

LiquorAdministration

393,000
3,000
825,000
10,000−870,000
55,125,000

ICT-related expenses
Expenses to improve convenience fortaxpayers＊1
Expenses related tointernationalization measures
General operating expenses＊２
Expenses to improve work
environment and ensure safety＊3
Expenses related to tax reforms
Expenses for National Tax College
Expenses for National Tax Tribunal
Expenses for National ResearchInstitute of Brewing
Expenses for the development of theliquor industry
Subtotal
Salary costs

Remedy for
Taxpayer Rights

15,997,575 （24.6）
3,192,215(4.9)
11,234,626 (17.3)
2,314,539(3.6)
20,971,366 (32.3)
1,133,617(1.7)
839,819(1.3)
2,058,244
(3.2)
4,625
(0.0)
8,522
(0.0)
607,754(0.9)
311,017(0.5)

Million yen

BudgetProper and Fair
Taxation and Collection

15,591,000
2,905,000
8,041,000
2,231,000
19,273,000
1,143,000
862,000
2,047,000
6,000
11,000599,000
315,000

Withholding income tax
Self-assessment income tax
Corporation tax
Inheritance tax
Consumption tax
Liquor tax
Tobacco tax
Gasoline tax
Liquefied petroleum gas tax
Aviation fuel tax
Petroleum and coal tax
Power resources
development promotion tax
Motor vehicle tonnage tax
International tourist tax
Customs duty
Tonnage tax
Other＊
Stamp revenue
Subtotal

Million yen

Items

ActualEﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration(Percentage of total)

General expenses

Budget after
correction

Tax category

About the NTA

Tax revenues and budget＊“Other” the amount collection of delinquent taxes, collected as thecommodity tax, land value tax, etc.

Tax returns and taxation【Income tax】

(Calendar year 2021)

125,500
66,67022,85013,300
6,570
1,750
4,810
1,060
2,620
800
340

Number of deceased
Number of deceased subject to taxation
Number of taxpayers (number of heirs)
Taxable amountAmount of tax【Gift tax】

(Calendar year 2020)

1,372,755 people
120,372 people
307,333 people
16,410.6 Billion yen
2,092.8 Billion yen

Statistics

Breakdown by
income earners

Total population
Number of persons engaged
Number of final returns filed
Refunds
Tax payments
Business income earners
Other income earners
Real estate income earners
Employment income earners
Miscellaneous income earners
Other

Thousand people【Inheritance tax】

(Calendar year 2020)

Number of people subject to taxation
Value of properties acquired
Amount of tax

402,536 people
2,102.5 Billion yen
203.1 Billion yen＊Figures include the taxation system for settlement at the time ofinheritance.

NATIONAL TAX AGENCY REPORT 2022

62

Ⅷ

Statistics【Withholding agents and withholding income tax】
(Operation year 2020)

Category of income etc.

Number ofwithholding agents

Employment income (wages
and salaries)
Retirement income
Interest income, etc.
Dividend income
Capital gains on listed sharesetc. kept in special accountIncome from remuneration, etc.
Income paid to non-residents
and foreign corporations, etc.

Amountof taxThousandBillion yen

−
34
148

264.2
291.4
4,804.3

11

542.0

2,838
33

1,128.4
698.9

3,544

Total

−

11,333.3

19,062.4＊The number of withholding agents are figures as of the end of June
2021.
＊The amount of tax imposed on the income obtained on and afterJanuary 1, 2013 includes special income tax for reconstruction.

【Number of corporations and corporation tax】
(Operation year 2020)

Number of corporations
3,220 Thousand corporations
Number of tax returns filed
3,010 Thousands
Percentage of corporations filing
91.4%
Percentage of returns declaring a surplus
35.0%
Amount of self-assessment income
70,130.1 Billion yen
Amount of self-assessment loss
23,721.9 Billion yen
Amount of tax
12,122.0 Billion yen【Consumption tax】

(Fiscal year 2020)

Category
Payment
1,072 Thousands
Number Individualsof tax Corporations 1,855 Thousands
returns
Total
2,927 Thousands
Amount of tax
19,171.9 Billion yen

Refund67 Thousands
183 Thousands
250 Thousands
4,909.8 Billion yen【Liquor tax and liquor production】(Fiscal year 2020)

Volume ofproduction

Type
Sake
Sake compounds
Continuous distillation Japanesespirits (Shochu)
Pot distillation Japanese spirits(Shochu)
Mirin (rice cooking wine)
Beer
Fruit wine
Sweet fruit wine
WhiskyBrandySparkling liquor
Alcohol for material & Spirits
Liqueurs
Other brewed liquors, powder liquor& miscellaneous liquor

Thousand kl

Million yen

380

96,903

89
1,839
102
8
135
3
391
952
2,568

1,838
375,621
10,512748
46,936
1,312
80,77776,376
229,086339

31,134

7,446

1,068,148

312
20
308

Total

＊The number of corporations is the figure as of the end of June 2021.

Amountof tax45,093
1,957
69,852

Tax examinations【Field examination of self-assessment income tax】
(Operation year 2020)

Numberof casesThousands

Number ofundeclared
cases

Amount of
Additional tax
undeclared income revenue collectedThousands

24

Billion
yen

21

299.2

Per case
Thousandyen

Billionyen

12,57053.3

Per case
Thousand
yen

2,240

【Field examination of withholding income tax】
(Operation year 2020)

Numberof casesThousand yen

Number of illegal
cases

Additional tax
revenue collected

10

14.5

Thousands

29

Billion yen＊The amount of additional tax revenue collected in connection with
the income obtained on and after January 1, 2013 includes special
income tax for reconstruction.

(Operation year 2020)

Category

All corporations
Corporations
handledby the Large
Enterprise
Department

63

Thousands

Thousands

25

20

1

1

Amount ofundeclared
incomeAdditionaltax
revenue
Per case collected

Billion Thousand
yen
yen

528.6

21,170274.7

235,550

NATIONAL TAX AGENCY REPORT 2022

(Operation year 2020)

Category
Individuals
Corporations

Numberof
Cases

Number ofundeclared
cases

11
25

9
16

Thousands

Thousands

Additional tax
revenue collected

Per case
Billion yen Thousand yen

13.3
72.9

1,200
2,970

【Field examination of inheritance tax】

(Operation year 2020)

Additional tax
Number of Amount of undeclared
Numberinheritancerevenue collected
undeclaredof casescases
Per case
Per case

Thousands

5

Thousands Billion yen Thousand
yen

4

178.5

34,960Billion Thousand
yen
yen

48.2

9,430

【Collected number of statutory information】【Field examination of corporation tax】
Number Number ofofundeclared
Cases
cases

【Field examination of consumption tax】

Billion
yen

120.7
63.5

(Operation year 2020)

Statutory information
Withholding record of employment income
Payment record of interest
Payment record of dividends
Other
Total

Numbercollected

Thousands

22,192
7,746
61,214
343,712434,863

【Field examination of corporations conducting
overseas transactions,etc.】【Field examination of transfer pricing taxation】(Operation year 2020)

Number of taxation cases
Amount of taxable income(Operation year 2020)

4,569 Cases
1,424 Cases
185 Cases

134 Cases
50.2 Billion yen【Cases requested and processed for advancepricing arrangement related to transfer pricing】(Operation year 2020)

153.0 Billion yen

Number of cases requested
Number of cases processed

9.3 Billion yen

135 Cases
121 Cases

Proper and Fair
Taxation and Collection

Delinquency【Tax delinquency cases by major tax categories】

Income tax
Withholding income tax
Self-assessment income
tax
Corporation tax
Inheritance tax
Consumption tax

Newly occurredCollected

Billion yen

Billion yen

Billion yen

94.6
57.2

80.5
23.6

67.0
24.7

332.8
109.0
223.8

superscript 69.4

superscript 69.4

266.8
4.1
755.4

136.6
19.5
117.1

superscript 97.3

superscript 97.3

345.6
5.3
591.6

Billion yen

135.2
23.2
112.1

superscript 80.3

superscript 80.3

287.9
3.6
518.4

334.2
105.4
228.8

superscript 86.4

superscript 86.4

108.1
56.1
324.5
5.7

LiquorAdministration

Other taxes
Total(Fiscal year 2020)

Under collection
process at the end of
the year

Remedy for
Taxpayer Rights

Under collection
process at the end of
the previous year

828.6

＊1 Local consumption tax is not included in the figures above because they indicate national tax delinquency.
However, according to Article 9 (4) of the supplementary provisions of the Local Tax Act, the national government must assess and collectlocal consumption tax with national consumption tax for the time being. That is why the delinquent amounts of local consumption tax are
indicated by the superscript amounts in the rows“Consumption tax and Total fields.

Numberof casesconducted

Numberof cases
closed

Cases

Cases

116

103

(Fiscal year 2021）

Amount of tax
Number ofevasioncases
Amount of tax
withevasion(accusation filed
accusation
to the prosecutor)
filed to the
Per case
Per caseprosecutor
Cases Billion
yen

75

10.2

Millionyen

99

Billionyen

6.1

Millionyen

81【Accusations filed to the prosecutor, by tax
category】(Fiscal year 2021）

Tax category
Income tax
Corporation tax
Inheritance tax
Consumption tax
Withholding income tax
Total

Numberof cases

Amount of tax
evasion

Cases

Million yen

Per case
Million yen

75

6,074

81

9
43
0
21
2

779
3,519
0
1,655
121

87
82
0
79
61

Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

Criminal investigation【Criminal investigations】

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

Number of examinations of corporations
conducting overseas transactions
Number of undeclared cases related tooverseas transactions
Cases of overseas fraudulent
calculations
Amount of undeclared income related tooverseas transactions
Amount of overseas fraudulently
omitted income

About the NTA

International taxation

Statistics

NATIONAL TAX AGENCY REPORT 2022

64

Ⅷ

Statistics

Remedy for taxpayer rights【Request for re-examination】
Category(Fiscal year 2020)

Number of requests approved ③

Number ofrequests for reexamination

Number of new
requests forre-examination ①

Numberof cases
processed ②

Cases

Cases

Cases

Cases

Cases

Cases

96
−

10.4
−

1,337

1,000

999

100

4

96

10.0

Taxation-related
Collection-related

1,290
47

Total

968
32

957
42

Full

100
−

Percentage③／②

Partial4−%＊ 1 In June 2014, the relevant laws relating to this review system were revised, including the change of the Japanese name of a request for reexamination from “Igi Moshitate” to “Saichosa no Seikyu.” This revision came into force in April 2016.
＊ 2 Figures include the cases of “Igi Moshitate.”【Request for reconsideration】
Category(Fiscal year 2020)

Number ofcases
processed ②

Number of new
Number ofrequests forrequests forreconsideration reconsideration ①

Taxation-related
Collection-related

Full

Cases

Cases

Cases

Cases

Cases

167
1

10.4
4.0

4,549

2,237

2,328

233

65

168

10.0

2,140
97

2,177
151

227
6

60
5

【Litigation】
Category

Percentage③／②

Partial

Cases

4,369
180

Total

Number of requests approved ③%(Fiscal year 2020)

Number of cases
filed for first
instance ①

Number ofcases closed
②

Cases

Cases

Cases

Cases

Cases

Cases

7
−
−

8.9
−
−

375

81

180

14

7

7

7.8

Number of
litigations

Taxation-related
Collection-related
National Tax
Tribunal-related
Total

Number of lost cases ③

331
41
3

67
12
2

157
21
2

Full

14
−
−

Percentage③／②

Partial7−−%＊The figures for cases for litigation are the total numbers for each level of trial.

Tax consultations【The five items of most frequently consulted】〔Phone Consultation Centers〕

Rank
1
2
3
4
5

Tax
category(Fiscal year 2021）

Items

Income tax Obligations & procedures to file
tax returns, etc.
Income tax Special credit for loans relating
to a dwelling
Income tax Year-end adjustment
Income tax Medical expenses deduction
Income tax Guidance for consultation,
location of Tax Office

Tax Answer System

Tax
Rank
category
1
2
3
4
5

65

cases
Thousand

649
277
241
227
219

(Fiscal year 2021）

Items

Income tax Tax rate of income tax
Income tax When having paid medical expenses(medical expenses deduction)
Stamp duty Table of Stamp Taxes (1) Type 1
Document to Type 4 Document
Income tax Deduction for employment income
Gift tax E x p l a n a t i o n s a b o u t t h e t a x
exemption when you get fundas the gift from direct lineal
ancestry to acquire the dwelling

NATIONAL TAX AGENCY REPORT 2022

cases
Thousand

2,938
2,517

2,092
1,918
1,642

【Number of consultations at Phone
Consultation Centers, by tax category】(Fiscal year 2021）

Tax category
Income tax
Corporation tax
Property tax
Consumption tax, etc.
Other

cases

Thousand

2,818
226
1,031
278
1,223

NATIONAL TAX AGENCYREPORT 2022

Issued in June 2022
(Corporate Number 7000012050002)

3-1-1 Kasumigaseki,
Chiyoda-ku, Tokyo, 100-8978
Japan

TEL. 03-3581-4161 (Representative)
NTA Website (English)
https://www.nta.go.jp/english/index.htm

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via online system

Mr. e-Tae-Tax

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