租税法における質問検査権

Abstract

The Power of Investigation in the Tax Law is one of the most important competences given to the Tax Authorities. But if its practical application takes a wrong course, it will possibly infringe the fundamental rights of the people guaranteed by the Constitution. In this paper I have made researches on the Power of Investigation - the investigation which is the commonest and the most ordinary, because it matters much to all of the people, and the investigation, to judge whether the official decission of assessment should be done - especially on the process of its history, on its legal limitation and on the ideal way of its application.