Process of Remedy no Depend on Court for Violation of private Right in tax law

税法中侵犯私权的救济程序不依赖法院

• 批准号: 17530024
• 负责人: YAMAZAKI Kodo
• 金额: $ 1.47万
• 依托单位: Kumamoto University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2005
• 资助国家: 日本
• 起止时间: 2005 至 2006
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-17530024/
• 关键词: process of remedy; no depend on court; administrative protest; principle of petition; National Tax Tribunal; Judge pursue as a sideline; civil judge; reform of administrative protest; 課税処分の大量性・反復性; 課税処分の専門性・技術性; 裁判所の負担軽減論

This research will make show a solution to problems concerning process of remedy no depend on court for violation of private right in tax law. In this research studied following matters, the origin and development of administrative protest system, principle of petition after administrative protest, organization of National Tax Tribunal And it translated that concerning process of remedy no depend on court for violation of private right in German Tax Law.Considering problem on principle of petition after administrative protest, it is doubtful that taxpayers are under an obligation to do administrative protest, because it is not reasonable explanation that specialty and technicality of taxation, fact find of taxation, a large quantities and repeatedly of taxation, reduce a burden to the court, it should be adopted alternative system of administrative protest or suit.For problem on organization of National Tax Tribunal, almost judge are tax officer, even if lawyer, professor and tax accountants will be able to get a post in law. It should be admit that judge pursue as a sideline. In consequence, lawyer, professor and tax accountant be able to get the post easier now. And it should be adopted civil judge system, because a number of citizen are taxpayer, it seems that they are interested in tax matters.A matter concerning reform of administrative protest continued discussing, Japan Federation of Certified Public Tax Accountant' Associations show a reform bill recently.

本研究将为解决税法中侵犯私权不依赖法院的救济程序问题提供解决方案。本研究主要研究了行政抗诉制度的起源和发展、行政抗诉后的申诉原则、国家税务法庭的组织等问题，并翻译出德国税法中侵犯私权的救济程序不依赖于法院。考虑到行政抗诉后申诉的原则问题，纳税人是否有义务提出行政抗诉是值得怀疑的，因为税收的特殊性和技术性、税收的事实认定、税收的大量和重复、减轻法院的负担，对于国税法庭的组织问题，几乎法官都是税务官员，即使律师、教授和税务会计师也能获得法律职位。应当承认，法官追诉是一种副业。因此，律师、教授和税务会计师现在可以更容易地获得该职位。而且应该采用民事法官制度，因为很多公民都是纳税人，看来他们对税务问题很感兴趣。有关行政抗议改革的问题继续讨论，日本注册税务师协会联合会提出了一项改革法案最近。

项目成果

A study of a dispute solution system for taxation in tax law

税法中税收纠纷解决制度研究

• 发表时间: 2005
• 期刊: An interim report : Construction of the best judicial system and dispute solution system on legal society
• 作者: Tawada;Hiroshi;山本悦夫;山本悦夫;山本悦夫;古野 豊秋(編著);山崎 広道;山崎 広道;YAMAZAKI Kodo;山崎 広道;山崎 広道;YAMAZAKI Kodo
• 通讯作者: YAMAZAKI Kodo

税法における裁判外の紛争解決システム -現行不服申立制度に関する問題点の検討-

税法下的替代性争议解决制度 - 现行上诉制度问题的审查 -

• 发表时间: 2006
• 期刊: 法化社会と紛争解決(吉田勇編著)(成文堂)
• 作者: Tawada;Hiroshi;山本悦夫;山本悦夫;山本悦夫;古野 豊秋(編著);山崎 広道;山崎 広道;YAMAZAKI Kodo;山崎 広道
• 通讯作者: 山崎 広道

社会の「法化」と紛争解決システム

社会“合法化”和纠纷解决制度

• 发表时间: 2006
• 作者: Tawada;Hiroshi;山本悦夫;山本悦夫;山本悦夫;古野 豊秋(編著);山崎 広道;山崎 広道;YAMAZAKI Kodo;山崎 広道;山崎 広道;YAMAZAKI Kodo;山崎 広道;YAMAZAKI Kodo;吉田 勇
• 通讯作者: 吉田 勇

税法における裁判外の紛争解決システム

税法中的替代性争议解决制度

• 发表时间: 2006
• 期刊: 吉田勇編著:法化社会と紛争解決
• 作者: Tawada;Hiroshi;山本悦夫;山本悦夫;山本悦夫;古野 豊秋(編著);山崎 広道;山崎 広道
• 通讯作者: 山崎 広道

離婚に伴う財産分与の課税関係

离婚财产分割相关的税收

• 发表时间: 2007
• 期刊: 21世紀の家族と法 小野幸二教授古稀記念論集(法学書院)
• 作者: Tawada;Hiroshi;山本悦夫;山本悦夫;山本悦夫;古野 豊秋(編著);山崎 広道
• 通讯作者: 山崎 広道