Shoup, Carl Summer

Japanese: シャウプ（英語表記）Shoup, Carl Summer

Born October 26, 1902 in San Jose, California
[Died] March 23, 2000. New Hampshire. A US financial scholar. He compiled the Japanese Tax System Report (Shoup Recommendations), which became the framework for Japan's tax system after World War II. He graduated from Stanford University, obtained his doctorate from Columbia University in 1930, and was a professor at Columbia University from 1945 to 1971. He also served as an assistant to the Secretary of the Treasury and a member of the President's Economic Advisory Committee. In May 1949, at the request of General Douglas MacArthur, Supreme Commander of the Allied Powers, he visited Japan as the leader of a seven-person tax system investigation team. In three months, he compiled the Shoup Recommendations, which amounted to 65,000 English words, and submitted them to the Japanese government in September 1949. He returned to Japan the following year in 1950 and compiled a second report. The recommendations were based on the basic principles of a direct tax centered on income tax, the realization of tax fairness, and raising awareness of tax payment, and became the framework for Japan's postwar tax system. In 1989, he was awarded the Order of the Sacred Treasure, First Class.

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

Japanese:

[生]1902.10.26. カリフォルニア，サンノゼ
[没]2000.3.23. ニューハンプシャー
アメリカ合衆国の財政学者。第2次世界大戦後の日本の税制の骨格となった日本税制報告書（シャウプ勧告）をまとめた。スタンフォード大学を卒業，1930年コロンビア大学で博士号を取得，1945～71年同大学教授。財務長官補佐官，大統領経済諮問委員なども務めた。1949年5月，ダグラス・マッカーサー連合国軍最高司令官の要請を受け，7人からなる税制調査団の団長として訪日。3ヵ月間で英字 6万5000語に及ぶシャウプ勧告をまとめ，同 1949年9月日本政府に提出した。翌 1950年に再訪日し，第2次報告書をまとめた。勧告は，所得税を基盤とする直接税中心主義，税の公平の実現，納税意識の向上などを基本理念とし，日本の戦後税制の骨格となった。1989年勲一等瑞宝章を受章。

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