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What is a Certified Public Tax Accountant?Origin of the System The certified public
tax accountants’ system dates back to 1897.
Japan's taxation system evolved based on land tax in the Meiji era (1868-1911), and continued through the Taisho era (1912-25) until early Showa (1926-88).During those years, other taxes – personal and corporate income, inheritance, sales, etc. – were successively introduced. With tax matters and disposal increasingly complex, the need for a system to help merchants and manufacturers pay their taxes became obvious. The first attempt to establish one came in 1897 and was called the “National Tax Work Association.” In 1906 it was changed to the “Tax Proxy” system.
*the Shoup Recommendation: A report to the Japanese government by the U.S. Shoup Mission headed by Dr. Carl S. Shoup. The mission, that visited Japan to study its taxation system, made several recommendations for reforming the nation’s method of taxation. (Pictures from the website of the National Tax College) |