In lieu of an abstract, here is a brief excerpt of the content:

10 Calculation Regulations in the Federa l Republic of Germany: Part II Critical Review of Paragraphs 3, 4, and 6 of the New Tax Code (AO) Paragraph 3 of Articl e 14 6 of th e curren t Ta x Cod e (AO), which constitutes th e nucleu s o f th e calculatio n regulation s o f th e ta x laws of the Federal Republic of Germany, stipulates: "The entrie s and other required records are to be made in a living language. If any language other than German is used, tax officials ma y requir e translations. I f abbreviations , numerals , letters , o r symbol s ar e used, the n th e meanin g mus t b e unambiguousl y indicate d fo r each." I hav e alread y touche d o n th e poin t tha t thi s ter m " a livin g language," whic h mean s "ordinar y language, " ha d alread y ap peared i n Articl e 3 2 o f th e Germa n Commercia l Cod e tha t wa s enacted in 1961 . Computer-aided accounting , or business processing by a computer, utilize s symbol s an d marks . In Japan, a revision of the law ma y encompas s thes e phenomena, however , I a m sorry tha t th e positiv e law s regardin g accountin g o r ta x law s i n my country have no provisions tha t correspon d t o this particula r German provision . Paragraph 4 o f Articl e 14 6 has th e followin g expression : "A n entry o r recor d ma y no t b e change d i n suc h a manne r tha t th e original contents can no longer be determined. Such changes must not be undertaken whose nature makes it unsure whether they are 122 Calculation Regulations : Part I I 12 3 part o f the original entr y or not made unti l later/ ' Th e alteratio n of original records in accounting has frequently cause d difficultie s in ta x examinatio n i n Japan . Th e legislativ e framewor k tha t en compasses this problematic sphere will be instructive to Japan. As we have already looked at Paragraph 5 of Article 146, we can now examine the last paragraph of Article 146 . Paragraph 6 stipulates : ''The regulations o f order als o apply whenever th e proprie tor keeps books and records that have taxation significance , with out being required t o do so." Unlike the present situatio n i n Japan , the Commercia l Cod e and th e Ta x Law s i n th e Federa l Republi c of Germany spell out strict and realistic legal provisions regardin g the determination o f the limits of responsible persons for the stat utory obligation of bookkeeping, the details of which we will consider later. As those enterprisers who are hovering above or below the line of this limit, regardless o f whether the y ar e corporation s or legal persons, feel uneasy about committing a "violation of the duty to keep books" under the German Penal Code, under which a prison sentenc e of less than tw o years or a fine can be imposed, I think these regulations are necessary.1 Dr. Erich Samson, a professor a t Kie l University , wrot e th e section s o n th e Pena l Cod e an d the Cod e of Crimina l Procedur e i n Steuerstrafrecht mit Steuerordnungswidrigkeiten . I wil l touc h o n th e Ta x Pena l Cod e late r i n regard to the principles of regular bookkeeping . Critical Review of Paragraphs 3, 4, 5, etc., of the New AO 1 stated earlier that Paragraph 8 of Article 162 of the 1919 law was revised and incorporated into Article 146 of the 196 5 law, and tha t it was again revised and incorporate d int o Article 14 7 of the 197 7 law unde r th e ne w headin g "Regulation s fo r th e Preservatio n o f Documents." I have, however, introduce d onl y Paragraph s 1 and 2 of Article 147 . Some modifications i n regard to the period for the preservation o f materials hav e been mad e i n Article 14 7 in orde...

Share