Society Guidebook on Tax Investigation and Preservation of Electronic Books for Certified Tax Accountants / Katsuhiko Sakai / Business Affairs Department of Tokyo Certified Tax Accountants' Association

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[Introduction to the Contents]
This is a practical manual for certified public tax accountants by certified public tax accountants, explaining in an easy-to-understand manner the major revision of the Law for the Preservation of Electronic Books with minor revisions to the rules for tax examination procedures.
Contents
Chapter 1 Tax Examination Procedures
1 Overview of Tax Examination Procedures
2 Prior notice
3 On-site investigation
4 Procedures for the Termination of Investigation
5 Measures after the Termination of Investigation
Chapter 2 Law on the Preservation of Electronic Books
1 Overview of Tax Examination Procedures
3 On-site investigation
4 Procedures for the Termination of Investigation
5 Measures after the Termination of Investigation
Chapter 2 Law on the Preservation of Electronic Books
1 Overview of Tax Examination Procedures
2 Systems for the Preservation of National Tax Books in the form of electromagnetic records
3 Systems for the Preservation of National Tax Documents in the form of electromagnetic records
4 Scanner Systems
5 Systems for the Preservation of Electromagnetic Records for the Information on Electronic Transactions
6 Application of the Provisions of Other National Tax Laws
7 penalty tax
8 Systems for the Preservation of Electronic Books
1 Deployment of remote surveys
2 Deployment of digital surveys
Chuo University