National Tax Offense Control Act

Japanese: 国税犯則取締法 - こくぜいはんそくとりしまりほう

Law No. 67 of 1900. This law stipulates the necessary matters regarding the procedures for investigation, reporting, accusation, and notification of violations of national taxes (excluding customs duties and tonnage). Its main content is the procedures for violations of indirect national taxes. When an investigation of a violation of indirect national taxes is completed, an amount equivalent to a fine or a penalty is imposed, but the main body of investigation of violations is the tax officials, and the police only play a supporting role (Article 5), and the administrative agency (the Director of the Regional Taxation Bureau or the Director of the Tax Office) can issue a notification that has the substance of a fine or a penalty (Articles 14 to 17), so it can be said to be a simple punishment procedure law.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

明治 33年法律 67号。国税 (関税およびとん税を除く) に関する犯則事件の調査，通報，告発および通告処分の手続について必要な事項を定めた法律。間接国税の犯則事件に関する手続がそのおもな内容となっている。間接国税の犯則事件の調査を終えたときは，罰金または科料に相当する金額を科するものではあるが，犯則事件の調査などの主体は収税官吏であって，警察官は補助的な役割しかなさず (5条) ，また行政庁 (国税局長または税務署長) が罰金または科料の実質をもつ通告処分を行うことができる (14～17条) 点で，簡易な処罰手続法といえる。

出典　ブリタニカ国際大百科事典小項目事典ブリタニカ国際大百科事典小項目事典について　情報

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