| Summary: | 碩士 === 國立臺北大學 === 法律學系一般生組 === 98 === In recent years, to advocate taxpayer’s right protection in tax law, and administrative investigation has affect on taxpayer’s property right, freedom of association, liberty of abode easily, so we should examine its substantiality and procedure strictly. This research is based on the content of the practical operation of Japanese law, to provide internal tax administrative investigation for reference. First, we introduce the Japanese tax declaration system to understand the relation between tax declaration system and tax administrative investigation. And we will start from the protection in Japanese constitution law and administrative process law against tax administrative investigation as it is and as it ought to be. Then to find out doubt and interpretation method in Japanese practical experience by operated the substantive and procedural laws. Of course, it will be included dialogue with Japanese administrative practice, judicial practice and law thesis. In the end, we will response to Tax Collection Act in our country, augmented a new chapter 1-1 (The Protection of Taxpayer’s Rights ) issued by the President on 6th January 2010. This includes article 11-5, 11-6, about tax administrative investigation legislative proposals.
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