The Deadline of the Returns after Due Date - Approach from Extinctive Prescription for Right of Collection and Statute of Limitation
| العنوان: | The Deadline of the Returns after Due Date - Approach from Extinctive Prescription for Right of Collection and Statute of Limitation |
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| المصدر: | 中央ロー・ジャーナル. 15(1):43-72 |
| بيانات النشر: | 中央ロー・ジャーナル編集委員会, 2018. |
| سنة النشر: | 2018 |
| مصطلحات موضوعية: | 名古屋高裁金沢支部平成19年9月12日判決, 事実上の期待可能性説, 除斥期間, 徴収権の消滅, 時効の起算点, 修正申告の提出期限, 期限後申告と修正申告, 国税通則法19条, 名古屋地裁平成13年9月28日判決, 課税賦課権, 富山地裁平成19年3月14日判決, 国税通則法18条 |
| الوصف: | application/pdf Japan has adopted a self-assessment system for tax payment. When matters need to be corrected, taxpayers are allowed to amend the initial contents of their final returns on their own. This is also possible after the time limit for the final income tax return. Nothing in the General Rules for National Taxes, however, clearly states the deadlines for amended returns and returns after the due date. This article suggests that deadlines for amended returns and returns after the due date should be determined by the date when the tax administration’s power of collection expires, as expressed in district court decisions. |
| وصف الملف: | application/pdf |
| اللغة: | Japanese |
| تدمد: | 1349-6239 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=jairo_______::f5828154158a4b6b024b8fe544153300 https://chuo-u.repo.nii.ac.jp/records/11738 |
| Rights: | OPEN |
| رقم الانضمام: | edsair.jairo.........f5828154158a4b6b024b8fe544153300 |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 13496239 |
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