Actual research of written attachment system

―Focusing on Tokyo tax accountant association 9 year minutes survey―

Abstract

　This present paper consider cause of negative use about written attachment system at specified article 2 of 33 of the tax accountant law through practitioner vision.

　Now, cause of negative use about written attachment system continues despite for tax accountant important right.

　First, the effect of written attachment system in tax accountant law clarifies. That embodied article 1 of the tax accountant law clarifies the only right granted tax accountant.

　On top of that, the fact of negative use about written attachment system represented using graph 1 and graph 2.

　As a result, cause of negative use about written attachment system they focus. The root cause considered using graph 3.Eventually, they suggest that SME don’t have with the book.

　Finally, the result of studying the actual situation about written attachment system, the problem of negative use about written attachment system pointed out due to the weakness of the link in main books and evidence and tax returns.