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  3. Law: Taxation & Customs

反面調査

English translation: third-party contact

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Japanese term or phrase:反面調査
English translation:third-party contact
Entered by: Alex Farrell (X)

17:10 Jan 18, 2009
Japanese to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Japanese term or phrase: 反面調査
Context:

税務当局は、当社の費用計上時期に疑義があれば、当社の費用計上に対応するＡ社の処理を調査します(反面調査)。逆に、Ａ社の税務調査において不自然な処理があれば、これに対応する当社の費用処理を調査します。

I get the general idea, that the tax authorities will investigate Company A's handling of the expense appropriations, but I need the exact term used in the parentheses. I don't have much of a background in accounting, so I'm having trouble brainstorming possibilities to check out. This comes from some corporate ethics training materials. Help will be much appreciated!
Alex Farrell (X)
Japan
Local time: 13:43
Third-party contact
Explanation:
日本の場合は取引銀行も含めて税務調査対象企業の取引先のみを反面調査の対象としているようですが、"third-party contact(s)"の対象には税務調査対象企業の従業員なども含まれるようです:

(b) Third-party contact defined.
Contacts subject to section 7602(c) and this regulation shall be called “third-party contacts.”
A third-party contact is a communication which--
(1) Is initiated by an IRS employee;
(2) Is made to a person other than the taxpayer;
(3) Is made with respect to the determination or collection of the tax liability of such taxpayer;
(4) Discloses the identity of the taxpayer being investigated; and
(5) Discloses the association of the IRS employee with the IRS.
Selected response from:

patent_pending
Local time: 13:43
Grading comment
That should work. Thanks for the help!
4 KudoZ points were awarded for this answer



Summary of answers provided
4Third-party contact
patent_pending


  

Answers


6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Third-party contact


Explanation:
日本の場合は取引銀行も含めて税務調査対象企業の取引先のみを反面調査の対象としているようですが、"third-party contact(s)"の対象には税務調査対象企業の従業員なども含まれるようです:

(b) Third-party contact defined.
Contacts subject to section 7602(c) and this regulation shall be called “third-party contacts.”
A third-party contact is a communication which--
(1) Is initiated by an IRS employee;
(2) Is made to a person other than the taxpayer;
(3) Is made with respect to the determination or collection of the tax liability of such taxpayer;
(4) Discloses the identity of the taxpayer being investigated; and
(5) Discloses the association of the IRS employee with the IRS.


patent_pending
Local time: 13:43
Native speaker of: Native in TetumTetum
PRO pts in category: 7
Grading comment
That should work. Thanks for the help!
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