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在日本现行的纳税者权利救济体系中，按照救济的发生时间，可划分为事前救济和事后救济体系。事前救济是指通过税务咨询、税务指导、税务调查、记帐指导等。在纳税申告前，对纳税者的申告内容、税额计算等进行指寻，从而避免纳税者接受不必要的罚金、加重课税等，因为这类行为
In Japan’s current system of relief for taxpayers’ rights, the system of relief in advance and relief can be divided according to the time of the relief. Prior relief refers to through tax advice, tax guidance, tax investigation, accounting guidance. Before the tax declaration, the taxpayer’s declaration of content, tax calculation and other means to find, so as to avoid taxpayers to accept unnecessary fines, increase taxation, etc., because such acts