Departmental Bulletin Paper 滞納処分の現場とその選択肢(上)

柴田, 武男

After the war, Japan’s tax payment system became a voluntary declaration system where citizens themselves fix and pay taxes; however, the problem of delinquency has worsened due to economic circumstances. Procedure for collection shall be taken against arrears. There is also a municipality that seized it as deposit claim when child allowance of seizure prohibited loan is deposited in bank account. Delinquent disposal varies greatly depending on the municipalities, Maebashi City of Gumma prefecture and Yasu City of Shiga prefecture are in contrast with each other. Although Yasu City temporarily suspends or abandons municipal bonds, it is said that prioritizing support for the poor will lead to an improvement in the motivation to pay, but Maebashi City will be faced with a great deal of tax collection cost if it puts on a seizure. Thus, which method is desirable as a municipality?

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