1947 年に申告所得税が導入されたことにより数多くの問題が生じたことから, 税制当局において所得税に依存するべきではないという認識が生まれ, 所得税減税の方針が採られるに至る。それはシャウプ勧告を経て, 50 年度より本格的な所得税減税として実現された。しかし一方で, 申告所得税の問題を解決するために行われた税務行政の「大転換」は, 申告・源泉所得税間の不均衡につながり, ひいては新たな所得税減税の要因を生むこととなった。
With numerous problems caused by the self-declared income tax in 1947, the recognition by the tax authority that income taxes cannot be depended upon led to the adoption of an income tax reduction policy. After publication of the "Report on Japanese Taxation by the Shoup Misson," a full-fledged income tax reduction was enacted in 1950.
However, on the other hand, the "large conversion" of the tax administration was performed to solve the problems of self-declared income tax, linking to an imbalance between tax returns and withholding taxes, while causing the appearance of factors for new reductions in income tax.

論説