2009 Fiscal Year Final Research Report
Request for Correction on the Remedy Procedure of Right
| Project/Area Number |
19530026
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Kumamoto University |
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Principal Investigator |
YAMAZAKI Kodo Kumamoto University, 法学部, 教授 (50200655)
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| Project Period (FY) |
2007 – 2009
|
| Keywords | 通常の更正の請求 / 税額の過大 / 計算誤り / 選択誤り / 権利救済手続 |
|---|
| Research Abstract |
The Request for Correction has been introduced to purposes of taxpayer's right protection and smoothly management on tax administration, it had been expanded application range into a remedy of taxpayer's right. According to these means and object, it should be interpreted that miscalculation is a mistake on tax calculation process as a whole. This interpretation is possible for taxpayer to make good use of The Request for Correction.
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Research Products
(9 results)
