How to Understand Tax Law

Professionalism of tax accountants: "Legal mind" (the ability to think legally)

The job of a certified tax accountant is not very familiar to the general public, and the image of an "accountant" or an "accountant" seems to prevail not only among those who are involved with sole proprietors and corporations, but also among those who are seeking certification.

However, it is important to note that a certified tax accountant's professional role is more as a "jurist" who interprets the "tax law" to understand legal norms, analyzes and verifies facts to determine the facts required for taxation, and draws legal conclusions by applying these facts to legal norms.

Japan is an advanced law-abiding country, where the system of taxation and tax collection is based on laws called tax laws. Whether you like it or not, tax accountants who are involved in tax law are not considered as "accountants" or "accountants," but rather as "lawyers," which means that their "legal mind" is often emphasized.

Although there are various views, the purpose of law is to protect people's basic human rights and well-being as "rules," or "social norms.
However, the Taxation Act is the only "infringement provision" where the state power acts on people's rights such as "property," which is the most important right after "life.
We must be sincerely aware of the fact that we are involved in such important laws and regulations.

I would like to introduce here a simple metaphor that I use in my lectures, the story of the "lantern fire," as a starting point for training the "legal thinking ability" necessary to understand not only tax law but also laws.

When you walk down a dark street at night, you light a chochin (lantern) to illuminate where your feet are going.
Although we rarely use lanterns these days, we generally refer to them as "lighting lanterns.
This is good enough for ordinary people. It's good enough.
However, this is not good enough for a legal thinker.
Lawyers with legal thinking skills murmur.
"If you light a lantern, the lantern will burn.
The average person replies, "Well, then.
"Light the candle inside the lantern.
The lawyer blurts out.
The lawyer blurts out, "If you light the candle in the lantern, the candle will melt.

The ability to think legally in such a case is to "light the wick of the candle in the lantern." That's what I mean.

The ability to think legally and to understand the law is a tricky thing.