일본의 1899년 소득세법 개정에 관한 연구

Abstract

This article relates to the Japanese Income Tax Act amended in 1899(hereinafter referred to as ‘Amended Act’). The amendment of the first Japanese Income Tax Act has the following meanings. First, the enactment of the first Income Tax Act was enacted in the Senate which had not be composed of elected representatives. Therefore, Amended Act was the first income tax act enacted by Congress, the representatives of the taxpayer in Japanese history. Second, in general the income tax system made a great advance through imperialist war. Japanese modern income tax system is thought to have been formed through Amended Act after the Sino-Japanese War in 1895. Third, the British and Prussian Income Tax regime had strong influence on the first enactment of Japanese Income Tax Act. However the influence of the latter was stronger. At the time of amendment in 1899, the income tax act of both the countries had strong influences again. On the one hand, the elements of UK Income Tax Act were the schedular system, the withholding tax, tax on corporate income, etc. On the other hand, the elements of Prussian Income Tax Act was the theory of corporate existence. Today our income tax system is rooted in the Chosun ordinance of income tax which was applied in Japanese occupation period. And this ordinance is based on the Amended Act. After liberation from Japanese colonial occupation, we enacted the Income Tax Act which was closely associated with the foregoing ordinance. For example our corporate tax act prescribes that the corporate income is calculated from revenue minus cost, of which the structure is for the first time appeared in Amended Act. Considering foregoing various factors, the Amended Act is the prototype of our Income Tax Act and Corporate Tax Act.