日本国的税务代理制是在日本国税种增加、纳税人税收负担逐渐加重的情况下产生和发展起来的。为加强对税务代理的监督和管理,纠正税务代理活动中存在的问题,日本国政府通过立法程序,使之制度化、规范化,更好地为征纳双方服务,促进国民经济发展,增加国家财政收入,满足经费开支的需要。 一、税务代理业的产生。 日本国在明治维新之前和维新初期,国家的财政收入,主要靠向农民征收地租,来维持国家财政支出。至明治20年(1887 Japan’s tax agency system is created and developed under the condition that the tax number in Japan is increased and the tax burden on taxpayers is gradually aggravated. In order to strengthen the supervision and administration of the tax agency and correct the problems existing in the tax agency activities, the Japanese government has institutionalized and standardized the legislative process so as to better serve the needs of both parties, promote the development of the national economy and increase the national finance Revenue, to meet the needs of funding expenditures. First, the tax agency industry. Before the Meiji Restoration and in the early days of the rejuvenation of Japan, the country’s fiscal revenue was mainly levied on the rent levied by peasants to maintain state fiscal expenditures. To the Meiji 20 years (1887