On-line investigations to begin for all tax items and for corporations and individuals (税研3861号）

It has been learned that the National Tax Agency will begin to gradually introduce "on-line investigations" from September 2025, as necessary for tax investigations.

The targets of online investigations will include corporate tax, consumption tax, withholding income tax, individual income tax, as well as capital gains, inheritance tax, gift tax, and other asset taxes, regardless of whether they are corporations or individuals. It seems that the on-site response to tax investigations, which has been conducted by telephone, face-to-face interviews, and mail, will change significantly.