近年稅法學上提倡對於納稅人權利之保障,而稅務行政調查動輒影響納稅人之財產權、結社權、居住自由權等權益,是自應嚴格審視對其實體法與程序法上之要求。本文欲從鄰國日本法實務操作之內容,提供國內關於稅務行政調查之參考方向。首先介紹日本申報納稅制度,瞭解申報納稅制度與稅務行政調查之關係,進而從日本憲法與日本行政手續法對於稅務行政調查之實然與應然關係理解,再進入日本實際稅務行政調查依程序法與實體法之操作時,所發生之疑義與解釋方法。當然,這樣的討論過程,將包含日本行政實務、司法實務與學者見解間之對話。最後,回應我國稅捐稽徵法於2009年12月15日立法三讀通過,增設第一章之一,章名為納稅義務人權利之保障中,第11條之5,第11條之6,關於稅務行政調查之立法建議。
In recent years, to advocate taxpayer’s right protection in tax law, and administrative investigation has affect on taxpayer’s property right, freedom of association, liberty of abode easily, so we should examine its substantiality and procedure strictly. This research is based on the content of the practical operation of Japanese law, to provide internal tax administrative investigation for reference. First, we introduce the Japanese tax declaration system to understand the relation between tax declaration system and tax administrative investigation. And we will start from the protection in Japanese constitution law and administrative process law against tax administrative investigation as it is and as it ought to be. Then to find out doubt and interpretation method in Japanese practical experience by operated the substantive and procedural laws. Of course, it will be included dialogue with Japanese administrative practice, judicial practice and law thesis. In the end, we will response to Tax Collection Act in our country, augmented a new chapter 1-1 (The Protection of Taxpayer’s Rights ) issued by the President on 6th January 2010. This includes article 11-5, 11-6, about tax administrative investigation legislative proposals.