National Tax Agency Releases Latest Individual Tax Audit Overview

Hi, my name is Taisei Koshida, and I am a certified public accountant and tax accountant.   I aim to assist non-Japanese business owners who struggle with reading or writing in Japanese. If you find the Japanese tax return system challenging, I can help you with your tax filings.     The National Tax Agency announced the summary of tax audits focusing on individual income tax and consumption tax from July 2022 to June 2023.   国税庁から個人所得税と消費税の2022年7月から2023年6月までの調査結果の概要が発表されました。

１． Income Tax 所得税

（１）Special Audit and General Audit 特別調査・一般調査

The number of special audits and general audits, which deeply examine cases suspected of high-level and malicious tax evasion, increased to 36,000 cases, a rise of 12,000 compared to the previous period. Out of these, the instances of unfiled income were 31,000 cases, compared to 21,000 in the previous period. The additional tax per audit was 2.3 million yen, down from 2.7 million yen in the previous period.   高額・悪質な不正計算が見込まれる事案を対象に深度ある調査を行う特別調査・一般調査の件数は、３万６千件と前期より1万２千件増えました。そのうち申告漏れがあった件数は3万1千件（前期は2万1千件）、調査1件当たりの追徴税額は230万円でした（前期は270万円）。

（２)  Targeted Audit 着眼調査

The number of targeted audits, conducted on individuals suspected of unreported income based on the analysis of data and tax returns, reached 16,600 cases, an increase of 3,200 compared to the previous period. Of these, there were 7,200 instances of unreported income, up from 5,100 in the previous period. The additional tax per audit was 29,000 yen, compared to 32,000 yen in the previous period.   資料情報や申告内容の分析の結果、申告漏れ等が予想される個人を対象に短期間で行われる着眼調査は1万６百件となり前期より3千2百件増えました。そのうち申告漏れの件数は7千2百件（前期は5千百件）、調査1件当たりの追徴税額は2万9千円でした（前期は3万2千円）。

（３）Simplified Contact 簡易な接触

The number of simplified contacts, a method involving sending documents and making phone calls to prompt correct tax filings, was 591,000 cases, a rise of 23,000 compared to the previous period. Of these, there were 300,000 instances of unreported income, compared to 290,000 in the previous period. The additional tax per audit was 60,000 yen, up from 40,000 yen in the previous period.   文書、電話による連絡などにより正しい申告を促す手法である簡易な接触は、59万1千件で、前期より2万3千件増えました。そのうち申告漏れがあった件数は30万件（前期は２９万件）、1件当たりの追徴税額は6万円でした（前期は4万円）。

２．Consumption Tax 消費税

（１）Special Audit and General Audit 特別調査・一般調査

The number of audits was 20,700 cases, an increase of 7,100 compared to the previous period. Of these, there were 17,500 cases of unreported income, up from 11,800 in the previous period. The additional tax per audit was 1.3 million yen, down from 1.4 million yen in the previous period.   調査件数は２万７百件と前期より７千百件増えました。そのうち申告漏れがあった件数は１万７千５百件（前期は１万1千８百件）、調査1件当たりの追徴税額は１３０万円でした（前期は１４０万円）。

（２）Targeted Audit 着眼調査

The number of targeted audits was 4,800 cases, a decrease of 1,500 compared to the previous period. Out of these, there were 3,500 instances of unreported income, up from 2,600 in the previous period. The additional tax per audit was 20,400 yen, compared to 30,200 yen in the previous year.   調査件数は４千８百件となり前期より１千５百件減りました。申告漏れの件数は３千５百件（前期は２千６百件）、調査1件当たりの追徴税額は2万４千円でした（前期は3万2千円）。

（３）Simplified Contact 簡易な接触

The number of contacts was 68,000 cases, the same as in the previous period. Of these, there were 40,000 instances of unreported income, also unchanged from the previous year. The additional tax per instance was 80,000 yen, down from 100,000 yen in the previous year.   接触件数は、６万８千件で、前期と同じでした。そのうち申告漏れがあった件数は４万件（前期は４万件）、1件当たりの追徴税額は８万円でした（前期は１０万円）。

３．Audits of Non-Filers 無申告者に対する調査

（１）Income Tax 所得税

The number of audits was 5,229 cases, an increase from 2,923 in the previous year. The additional tax per audit was 430,000 yen, down from 5 million yen in the previous year.   調査件数は、5229件（前期２９２３件）、１件当たりの追徴税額は４30万円（前期500万円）でした。

（２）Comsumption Tax 消費税

The number of audits was 7,615 cases, an increase from 5,257 in the previous year. The additional tax per audit was 2.6 million yen, up from 2.45 million yen in the previous year.   調査件数は、7615件（前期5257件）、１件当たりの追徴税額は260万円（前期245万円）でした。

4.　Top Ten Industries with High Amounts of Unreported Income 申告漏れ所得金額が高額な上位１０業種

（１）Third; Breeders３位：ブリーダー

The unreported income per tax case was 20.8 million yen. The additional tax per audit was 4.5 million yen. １件当たりの申告漏れ所得金額２0.8百万円、追徴税額4.5百万円

（２）Scond;Scrap Gold Wholesale Business ２位：くず金卸売業

The unreported income per tax case was 24.8 million yen. The additional tax per audit was 9.5 million yen.   １件当たりの申告漏れ所得金額２４８３万円、追徴税額９５２万円。

（３）First; Manegements Consultants１位：経営コンサルタント

The unreported income per tax case was 33.7 million yen. The additional tax per audit was 6.8 million yen.   １件当たりの申告漏れ所得金額３３６７万円、追徴税額６７６万円。     Our accounting office has been actively assisting foreign business owners in Japan with accounting and tax matters. Please feel free to contact us through the inquiry form.