조세법상 민법 소멸시효의 준용 범위

Abstract

Civil law is supposed to be applied except for the case where actual tax laws have specific regulations relevant to prescription. Moreover, the completion of extinctive prescription for the right to collect tax is quite significant in that it brings about effects based on the substantive laws. However, since the range is unclear to which prescription based civil law should be applied in tax law, both taxing authorities and taxpayers are suffering confusion. Therefore, I decided to write this paper without keeping silent over the problem mentioned above any longer. The overall contents of this article can be briefly explained as follows: In II, The theoretical basis and principle being applicable of regulation of statue of limitations of Civil law in the Tax law have been established. In III, examples of legislation in Japan were examined and their implications were drawn. As a result, it was confirmed that in Japan it is also possible to apply claims in trial (sue, responding to lawsuit), peremptory notice, foreclosure, and approbation (partial reimbursement, drawing up and submission of reimbursement plan, provision of collateral, etc.) ― the range of grounds for interruption of prescription based on civil law, as examined in Ⅳ ― to those based on tax law. In IV, comparison was made between civil law and tax law in terms of the system of extinctive prescription. The framework of standards has hereby been established, according to which it is possible to apply claims in trial (sue, responding to lawsuit), peremptory notice, foreclosure, and approbation (partial reimbursement, drawing up and submission of reimbursement plan, provision of collateral, etc.) ― some of claims based on civil law ― to grounds for interruption of prescription based on tax law. Also, examination was made over what are specific grounds for interruption of prescription based on civil law applicable as those based on tax law. First of all, the applicable are as follows: ① claims in trial(sue, responding to lawsuit), ② peremptory notice, ③ foreclosure, ④ provisional seizure, ⑤ foreclosure in the middle of provisional disposition, ⑥ partial payment in the middle of approbation, ⑦ drawing up and submission of payment plan, ⑧ application for postponement of disposition on default, and ⑨ provision of collateral for tax payment. In contrast, the unapplicable are finally summarized as follows: ① revised report, ② tax return after due date, ③ application for postponement of tax payment, ④ tax payment in kind, or ⑤ application for partial tax payment. The current problem of regulation of statue of limitations upon the Tax law has been shown in Ⅴ and the legislative improvement method regarding those problems has been suggested.