地方所得税の還付地について改善方案

How to Solve Problems Related to Place for Local Income Tax Refund

For local income taxes, tax base itself corresponds to the amount of income or corporation tax. In leving and collecting local income taxes, therefore, that amount itself is used as basic information depending on which tax variation is made. Currently, the payment, amendment and rectification of national taxes are made under a consistent system. In other words, individuals pay national taxes to a jurisdictional tax office and, if those taxes need to be amended or rectified for some reasons, they just have to conduct amended tax return or claim for rectification to the same tax office. Concerning local income taxes, in contrast, notices of tax refund to individuals are sent not to their workplace from which taxes for earned income, retirement income and dividend income were specially collected or municipal or county offices that have jurisdiction over a place where those incomes were paid, but to other municipal or county offices that control a place at which those individuals have their own postal address based on which global income tax is levied. This problem should be solved through improving the national tax service's notification of places for withholding and tax payment and unifying places to which taxes are refunded into one having a postal address, ultimately providing better administrative services to tax payers.