In a case of overpaid business tax, a taxation bureau shall refund the tax to a business entity after investigating the authenticity and the correct amount of the business entity’s overpaid business tax.But in practice, taxation bureaus often request business entities to comply their obligation of cooperation as account books are mostly kept by the business entities.Taxation bureaus can disapprove the refunds if the business entities fail to provide complete information, leading to the business entities filing for administrative remedies and causing conflicts between the taxation bureaus and the business entities.Fair distribution of obligations between taxation bureau and business entities often becomes the difficulties when investigating such cases. This study summarizes the practical insights of relevant theories in order to clarify the boundaries of duties between taxation bureaus and business entities, aiming at distributing obligations fairly in cases of overpaid business tax to reduce numbers of conflicts.