Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-05-23

crdl TAX on the incomes or corporations
is lower than that on individuals.
The Japanese adopt the. general idea
that incomes should be taxed in proper
ton to their Size and follow this idea
partly with reference to artificial per-
sons and fully with reference to natural
persons. After the income reaches a
point where the creature-wants Of men
are met, the tax begins to advance by
leaps and bounds. and the very rich are
taxed until they feel it. just as the peo-
pie of small income are. The Japanese
idea of giving to the government seems
to be that OF the preacher who declared
to his members that 1t was the duty of
every man to give to the church until he
felt It. and that what costs no self-denial
is not enough to give.
In assessing the tax in Japan each
person IL required to furnish the govern
ment with a
Each Person statement of
Furnishes Statement. the case of n.
comes of corporations having more than
twenty-one shareholders. the law permits,
in addition to the deduction Of actual
expenses from the gross income. the de-
duction Of losses for the business year,
the balances brought forward from the
to meet liabilities for insurance.
In assessing individual incomes, the
individual is allowed to deduct the ex-
penses of conducting his business, but Is
not permitted to take off his household
expenses. In the case Of income derived
from interest. dividends. salaries. wages,
allowances. annuities and pensions. no
deductions on account of expenses are
lor
are calculated on the basis of a three
year period average.
The assessment and collection Of the in
come tax in Japan is under the direct
supervision Of the national financial de-
partment, and the work Is done simply
as part OF the regular internal revenue
service. In the assessment OF the incomes
OF individuals the government Is aided by
assessment commissions, made up Of
members who are elected for each district
by the taxpayers themselves, and who
serve for four years with half of them
retiring every two years. These commits
sions receive no pay for their services,
but are reimbursed for their travelling and
other expenses. Where these commits
siOns are careless In completing their
work the tax Office may go ahead inde-
pendent of them, or where 1t has reason
to protect the interests of the government
1t may order reinvestigation.
AA
Appeals are permitted only by indi-
viduals, since the incomes OF corporations
are calculated
Individuals Only from their own
Allowed to Appeal. and since inter.
est incomes permit of no dispute. If an
individual decides to appeal he must,
within twenty days after receipt of q
statement of his assessment. bring 1t to
the attention Of the taxation office of his
district. That Office, in turn, takes the
matter up with the revenue superintend-
ing bureau, which has oversight Of num-
Der of taxation offices. The revenue
bureau has permanent
committee of inquiry. which is made up
of three tax collectors appointed by the
minister of finance and four members of
the local investigation committee. Pend
ing the decision OF this permanent inquiry |
committee, however, the aggrieved tax
payer must 60 on paying the tax fixed
by the taxation Office. A person still UNI |
"a tfsfied with his Assessment may petition !,
the local authorities or have the matter |
tested in the courts.
A person who evades the tax by con- |
cealing the true amount of his income is
liza BILE to fine amounting to three times |
dodger gets some compunctiOn OF con- |
science after he had lodged the tax and |
confesseS to what he has done, |
he n completely absolved from punish |
ment and required to pay only the tax
that is due. There are no other penalties !