申 告 に 係 る 加 算 税 納 付 に 係 る 加 算 税 21
22
23
4 4 24
25
26
27
, 28
A B B B B B C B 29
30
31
32
33
civil penalty 34
注 4 4 4 4 4 4 35
36
37
= = HP 38
HP 39
Report On Japanese Taxation By The Shoup Misson, Appendix D. C- -a. system of penalties Summary Japan s penalty tax system imposes additional taxes related to deficient returns and the failure to file returns. This article explains the difference between penalties incurred because of declarations and those brought on by insufficient payments. The article also questions the sufficiency of recent revisions of the tax law that fail to clearly distinguish between the situations. 40