CONTENTS
Contents
Tax law changes every year, and practice moves faster. The issues we work on, set out in writing and on video.
Blog2026.09.04Differences Between National and Local Tax Audits: Key Points for 2026 at a Glance!
What Exactly Is the Difference Between National and Local Taxes?
What Is a Tax Audit, and Why Do You Get Subjected to One?
What Is the Difference Between National and Local Tax Audits?
How Should You Respond If You Receive a Tax Audit Notice?
2026 Tax Audit Trends and Key Information to Keep InViews 77
Blog2026.09.03Summary of Punishment Standards and Tax Collection for Income Concealment via Nominee Accounts
Is Using a Nominee Account Immediately Punishable?
Key Conditions for Establishing Tax Evasion
Criteria for Criminal Punishment by Evaded Tax Amount
Burden of Omitted Taxes and Surcharges
Responsibility of the Person Who Lent Their Name
Materials to Verify Before InvestigationViews 73
Blog2026.09.03Right to Remain Silent During Tax Audits, Differences Between General Audits and Tax Offense Investigations
Basic Meaning of the Right to Remain Silent
Purpose of General Tax Audits
What is a Tax Offense Investigation?
Differences in Rights Between the Two Investigations
Situations Where a Response Can Be Withheld
Matters to Verify with the Person in ChargeViews 87
Blog2026.09.02VAT Filing Error Correction Period and Procedure at a Glance
Correcting Errors Before the Filing Deadline
Cases of Underreporting Tax
Cases of Overreporting Tax
Comparison of Deadlines for Amended Returns and Requests for Correction
Late Filing for Missed Returns
Materials to Verify Immediately Upon Discovery of ErrorsViews 87
Blog2026.09.02Tax Due Diligence and Contract Response Guide for Identifying M&A Tax Risks
Why You Must Check the Transaction Structure First
List of Tax Documents to Request
Tax Audits and Identifying Contingent Liabilities
Reviewing Related Parties and Overseas Transactions
Methods for Monetizing Tax Risk
Incorporating Safeguards into the SPAViews 48
Blog2026.09.02Objection to Tax Audit Result Notification, Procedures Before and After Notice, and Deadlines
Differences Between Notice of Results and Tax Assessment Notice
Pre-assessment Review Before Assessment
30-Day Application Period for Pre-assessment Review
Objection and Substitution Procedures After Assessment
Submission Location and Method
Grounds for Appeal and Method of Organizing EvidenceViews 63
Blog2026.09.012026 Comprehensive Income Tax Audit: You Can Avoid It If You Know in Advance!
Why Will You Undergo a Comprehensive Income Tax Audit?
Key Checklist to Prepare After Receiving Audit Notification
Common Criticisms and How to Avoid Them?
How Should You Respond to Additional Tax Collection After an Audit?
Recommended Tips for Preventing Tax AuditsViews 40
Blog2026.09.01What is Tax Litigation? Key Summary of Appeals Against Tax Assessments
Meaning and Subjects of Tax Litigation
Which Dispositions Are Disputed After a Tax Notice?
Grounds of Illegality Identified in Tax Litigation
Relationship Between Appeal Procedures and Court Litigation
Materials to Prepare Before Litigation
Key Points of Tax Litigation at a GlanceViews 33