Consultative group system

…It is an organization that issues decisions on requests for review made by those who are dissatisfied with dispositions on national taxes (in this law, this refers to national taxes excluding customs duties, tonnage duties, and special tonnage duties - domestic taxes) after the decision on their objections. It has been established as an affiliated organization of the National Tax Agency since 1970, replacing the previous consultative group system (Article 78 of the National Tax General Law, Article 39, Paragraph 1 of the Ministry of Finance Establishment Law). In addition to the headquarters, there are 12 branches, each for the jurisdiction of each Regional Taxation Bureau. …

*Some of the terminology used in relation to the "consultative group system" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…国税(本法では，国税のうち，関税･とん税･特別とん税を除いたもの――内国税――をさす)に関する処分に不服の者が異議申立ての決定後になした審査請求について裁決を行う機関であり，従前の協議団制度にかえて1970年以降国税庁の付属機関として設置されている(国税通則法78条，大蔵省設置法39条1項)。本部のほかに，各国税局の管轄区域ごとに12支部がある。…

※「協議団制度」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