Research based on the GHQ Documents concerning Tax System and Tax Administration System Reform during the Occupation

1. 文献研究：对税收制度和税收征管方面的重要GHQ文献按标题进行整理和分析。已编制了文件的汇辑。核心人物访谈：harold Moss先生，美国国税局（IRS）探员，外借GHQ官员，是占领下制度改革的关键人物。通过采访，我们得到了很多属于他的信息和文件。他至少在三点上有所贡献。第一项改革涉及GHQ内部的组织改革，成立了由他领导的国内税收部门。二是日本政府的改革，即建立了中央控制的、半自治的、专业化的税务管理机构。三是守税工程，其报告制定了后来的税收制度。美国国税局与税务管理局之比较：这两个机构在二战后都进行了改革，以适应所得税大规模征税的需要。

1. Documents Research : The important GHQ documents concerning tax system and tax administration have been collected and analyzed according to their titles. A repertoire of the documents is made.2. Interview with the key person : Mr.Harold Moss, an IRS agent and a GHQ officer on loan basis, was the key person of the system reform under the occupation. By interviewing him, we got a lot of information and documents belonging to him. He made contribution at least in three points. The first concerned the organization reform inside GHQ, the creation of the internal revenue division headed by him. The second was the reform of the Japanese government, that is to say, the establishment of the tax administration agency as centrally controlled, semi-autonomous and professional organization. The third was the Shoup taxation project, whose report formulated the tax system afterward.3. Comparison of the IRS and the Tax Administration Agency : Both organizations are reformed after the WWII, to adapt themselves to the needs of the mass taxation of the income tax.