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- Ogawa Koji
- Graduate School of Management Information Science, Aichi Institute of Technology, CPTA
Bibliographic Information
- Other Title
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- 書面添付制度の歴史的経緯とその役割
- 書面添付制度の歴史的経緯とその役割 : 税理士による税務に関する保証業務
- ショメン テンプ セイド ノ レキシテキ ケイイ ト ソノ ヤクワリ : ゼイリシ ニ ヨル ゼイム ニ カンスル ホショウ ギョウム
- ―Assurance Engagement Regarding Taxation by a Tax Accountant―
- ―税理士による税務に関する保証業務―
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Abstract
<p> The document attachment system (hereinafter referred to as DAS) has not yet to be recognized as an assurance engagement regarding taxation by a certified public tax accountant in Japan. This research therefore first reviews its historical background - in 1949, seven years before the establishment of the document attachment system, a proposal was made to include a tax notary whose job is to certify financial statements submitted to the tax authorities as a qualified public officer - and then examines whether the system guarantees to improve the reliability of tax returns by a tax accountant.</p> <p> (1) According to previous research, the DAS is an epoch-making system which exists only in Japan in terms of taxation assurance, and has been viewed as a kind of proof act, a kind of character similar to auditing, attached audit certificate, and tax audit certification service.</p> <p> (2) In the process up to the establishment of the DAS, the National Tax Agency has proposed a tentative proposal to the Ministry of Finance to enable tax accountants to certify tax documents.</p> <p> (3) Under Licensed Certified Public Tax Act, tax accountants are required to maintain independence in practice.</p> <p> (4) The reliability of tax returns for information users through the DAS is verifiable from data.</p> <p> (5) Assurance has gradations due to its various attributes, and tax assurance engagement is considered one of them.</p> <p> For these reasons above, it is concluded that the DAS is consistent with the purposes of the assurance engagement.</p>
Journal
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- Journal of Accounting Resarch for Small- and Medium-sized Entities
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Journal of Accounting Resarch for Small- and Medium-sized Entities 2020 (6), 2-13, 2020
Japan Accounting Association for SMEs
