...A law that stipulates special investigation procedures for violations of national taxes (excluding customs duties and tonnage in this law). Its predecessor was the Indirect National Tax Offenses Disposal Law enacted in 1900, which stipulated special investigation procedures only for indirect national taxes, but in the July 1948 amendment, it was made applicable to investigations of direct national taxes as well, and the name of the law was changed. The Local Tax Law stipulates that the provisions of the National Tax Offenses Control Law apply mutatis mutandis to local tax violations. ... *Some of the terminology used in the Indirect National Tax Offenses Procedure Act is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…国税(本法では,関税・とん税を除いたものをさす)の犯則事件について,特別の調査手続を定めた法律。前身は1900年制定の間接国税犯則処分法であり,間接国税に限り特別の調査手続を定めていたが,48年7月の改正で,直接国税の犯則の調査にも適用することとされ,法律名も改称された。なお,地方税法は,地方税の犯則事件について,国税犯則取締法の規定を準用することを定めている。… ※「間接国税犯則処分法」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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