The Shoup Mission and the Transformation of Administrative Procedure in Japan

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K01281
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Kobe University
• Principal Investigator: Fuchi Keigo 神戸大学, 大学院法学研究科, 教授 (90302645)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: 行政手続 / 手続保障 / シャウプ勧告 / 青色申告制度 / 財産権保障 / 法の下の平等 / プラットフォーム / インフラストラクチャー

Outline of Final Research Achievements

In this research, I made clear the following facts. First, in the Report of the　Shoup Mission, Surrey proposed several measures for mitigating tax disputes　between the government and the taxpayers. The proposal was identical to one that he and Roger Traynor had previously put forward to improve the federal tax　administration of the United States.　Second, Surrey suggested that the taxpayer had to be notified of the reason for an assessment of deficiency and that the more comprehensively the tax office could investigate the taxpayer, the more detailed reasons should be provided to him. However, Japanese lawmakers made the notification a privilege for blue　return filers, that is, for those who filed tax returns based on data　that recorded details of their economic activities.　Third, the Japanese judiciary followed the literal interpretation rule in　reading the statutory mandate to give reasons and did not fully understand the original intent and the spirit of the Report.

Free Research Field

公法学

Academic Significance and Societal Importance of the Research Achievements

本研究の学術的意義は以下の点にある。従来手続保障・行政手続に基づくものとして理解されてきた行政処分への理由附記（理由の提示）につき、日本の判例が青色申告制度の趣旨を必ずしも理解することなくやや曖昧に理由附記が不十分な処分は瑕疵を帯び取り消しうる、と判断してしまっていたことを明らかにした。その前提として、シャウプ勧告の行政手続に関する叙述がスタンリー・サリーによって書かれ、しかも彼の1930年代の業績に基づいていることを明らかにした。本研究は、理由の提示が何のためにあるのかを問い直すきっかけになりうるという点で、社会的意義を有する。