Ⅶ Evaluation of Policies
About the NTA～ The purpose of policy evaluation is to fulfill accountability, realize high-quality
administration and revitalize the organization ～Efforts for Enhancement ofServices for Taxpayers andEfficiency of Tax Administration

The purpose of the “Results Evaluation for the Targets to Be Achieved by the NTA” (policy evaluation)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 ofthe times and ③ improve operations, enhance the motivation of staff, and revitalize the organization. The
Minister of Finance provides and releases the “Results Evaluation Implementation Plan” and the “ResultsEvaluation Report” every year.

～ The NTA’s missions and assignment and the structure of results evaluation
targets and results of evaluation ～Proper and Fair
Taxation and Collection

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). The Results Target (higherlevel) 1 has 4 sub-results targets (lower level) and 6 performance targets (hereinafter referred to as“results targets, etc.”).

Remedy for
Taxpayer Rights■ Concept of“the NTA’s missions”and“results targets, etc.”(for operation year 2019)

The Missions of the NTA
Help taxpayers properly and smoothly fulﬁll their tax duties

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【S】
taxpayer rights【A】【Performance Target 1-2-1】Enhancement of public hearing andpublic relations activities, etc.【S】【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）3
Ensuring proper
administration ofservices by CPTAs【S】

Ensuring Proper
Administration of Services
by CPTAs

Performance
Targets

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

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

LiquorAdministration

Results Targets

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

Evaluation ofPolicies～ Evaluation method and evaluation result of results targets, etc. ～NATIONAL TAX AGENCY REPORT 2021

Statistics

For results targets, etc., means for achieving the target are set as “measures,” and “measurement indices”
to evaluate the status of implementations are set for each measure. We set measurement indicescombining quantitative measurement indices (38) and qualitative measurement indices (32), dependingon the details of measures, and strive for appropriate assessment and particularly for judgement ofachievements. Results targets, etc. are assessed by integrating assessment on measures pertaining to theresults targets, etc.
Evaluation results for operation year 2019 can be seen as assessment indicated in the above. The
NTA will precisely apply these evaluations and verification results to administrative processes, and will
carry out efficient and high-quality tax administration through so-called the PDCA cycle.

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Evaluation of Policies■ Assessment method for results targets, etc.
Results targets
Measure 1[Key] quantitative measurement index①

Judging the level of achievement(Excellent/Average/Needs improvement)

Quantitative measurement index②

Judging the level of achievement(Excellent/Average/Needs improvement)[Key] qualitative measurement index③

Judging the level of achievement(Excellent/Average/Needs improvement)

Qualitative measurement index④

Judging the level of achievement(Excellent/Average/Needs improvement)

Measure 2
Setting measurement
indices as in the casewith Measure 1

Judging the level ofachievement of each index(Excellent/Average/Needsimprovement)

Assessment for
Measure 1

Assessing the measure
based on the level ofachievement of indices,
placing importance on
key indicess＋ Target achieved in excesss
Target achieved
aConsiderable progressb Slow progressc
Not aiming at target

Assessment for
Measure 2

Assessing the measure basedon the level of achievement ofeach index as in the case with
Measure 1

Assessment of
results targets
Assessing results targets
with the lowest assessment
among the assessments foreach measure
S＋ Target achieved in excess
Target achieved
SA Considerable progress
BSlow progress
C Not aiming at target

……

……

……

Note: “Key” is indicated on some measurement indices as one or more indices have to be designated as key indices.

■ Key measurement indices obtained through a questionnaire survey (FY2019)
For the results target (lower level) 1-2 “Enhancement of Services for Taxpayers,” the level of taxpayers’satisfaction
with Tax Offices is obtained through a questionnaire survey.
results target

Percentage offavorable evaluation

Evaluation on publicity of national taxes

80％

80.2％

Level of satisfaction with telephone consultation at Phone Consultation Centers

95％

95.7％

Level of satisfaction with consultation by interview at the Tax Offices

90％

92.2％

Favorable impression of officials’reception manner

90％

91.0％

Level of satisfaction in using signposting, and services at reception and window
inside Tax Offices

85％

87.6％

Item

＊ “Percentage of favorable evaluation” indicates the percentage of favorable evaluation (“Good” and “Rather good”) received in aquestionnaire survey in the 5-grade evaluation from “Good” to “Bad.”

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 “Ministry ofFinance Round-table Conference for Policy Evaluation,” which consists of experts, is held to obtain expert opinions
at the phase of implementation planning and evaluation.
Opinions on the evaluation of results for operation year 2019 include the following: “I think the evaluations areappropriate,” “I appreciate that officials who engage in practicum at the front line like the NTA are making efforts
with high motivation despite the situation caused by the Covid-19 pandemic. I hope they will keep good working,”“The further implementation of digitalization will be a major theme going forward. I would like the Ministry ofFinance and the NTA to take the initiative and carry it out” and “The NTA's evaluation results are extremely
valuable from the perspective of fulfilling accountability towards citizens, and I also appraise the superb contents.”“Strict self-evaluation with the attitude to discipline oneself is worthy of praise,” “It is important to demonstrate
the status and performance through numbers, and we hope that more numeric goals are set going forward,” “Wehope that positive evaluation scores do not result in complacency, and we hope to see continuous efforts toelevate itself to even higher levels.”※For details, please visit the “NTA’s Results Evaluation” on the NTA website (https://www.nta.go.jp/about/evaluation/01.htm［in Japanese］).

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NATIONAL TAX AGENCY REPORT 2021