What is a Certified Public Tax Accountant?
Significance of the Self-Assessment Scheme
The obligation to pay taxes is stipulated in Japan’s Constitution
and forms the very basis for tax laws. The Act on General Rules
for National Taxes prescribes two methods for calculating the
amount of national taxes, the self-assessment scheme and the
official assessment scheme.
The former is defined as a “system whereby in principle the
amount of tax due is determined by the taxpayer’s filing a return,
and only when not filing or calculation of the amount of taxes
is not in accordance with the law concerning national taxes,
or the amount cited by the taxpayer differs from the results
of inspection by the district director of the tax office or
chief customs inspector concerned, shall it be determined by
the disposition of said superintendent or chief customs inspector.”
Currently, this self-assessment system applies to almost all
national taxes except very few cases and occupies an important
position in Japan‘s taxation scheme.
This self-assessment scheme is deemed very democratic and in
the spirit of our Constitution, as the taxpayers themselves
calculate the amount of tax due based on tax laws and file a
return, thereby voluntarily fulfilling their obligation to pay