1

Estimation of expenses for bills such as legislative bills accompanying measures on budgets or funds

2

Research and analysis on cost estimation system

3

Estimation and forecast of fiscal spending as well as revenue, fiscal balance and national debt

4

Analysis and opinion presented on the designation of legislative bills annexed to the budget bills on estimated revenue

5

Research and analysis on tax policy or system and tax administration

6

Research, analysis and support to the request from Committees or members of the National Assembly regarding any matters from subparagraph 1 to subparagraph 5

1

Overall control of the tax analysis and estimation of expenses for bills such as legislative bills accompanying measures on budgets or funds

2

Analysis and opinion presented on the designation of legislative bills annexed to the budget bills on estimated revenue

3

Coordination of the analysis and research on budget bills and settlement of accounts concerning total revenue

4

Coordination of the prospects for total revenue

5

Coordination of the prospects for medium- and long-term fiscal demand and management of finances

6

Coordination of the analysis and research on policy, system and methods concerning tax

7

Coordination of the analysis and research on major pending issues in the tax field and tax administration

8

Coordination of the research and development of cost and tax revenue estimation methods and tax policy assessment methods

9

Coordination of the development and maintenance of the program estimating the costs of bills

10

Estimation of costs of any the following bills;
(a) Bills such as legislative bills under the jurisdiction of the Strategy and Finance Committee
(b) Bills such as legislative bills concerning national tax and local tax system

11

Forecast of revenue and analysis on budget bills and settlement of accounts concerning non tax revenue under the jurisdiction of the Strategy and Finance Committee

12

Answer to the request for research and analysis from Committees or members of the National Assembly regarding any matters from subparagraph 1 to subparagraph 11

13

Matters not falling under the respective jurisdiction of other Divisions within the Estimates & Tax Analysis Department

1

Estimation of costs for bills such as legislative bills accompanying measures on budgets or funds under the jurisdiction of the Agriculture, Food, Rural Affairs, Oceans and Fisheries Committee, the Trade, Industry, Energy, SMEs and Startups Committee, the Environment and Labor Committee, and the Land, Infrastructure and Transport Committee

2

Analysis, research and development of the policy, system and methods concerning the estimation of expenses for bills

3

Long-term forecast of obligatory costs in fields under the jurisdiction of the Agriculture, Food, Rural Affairs, Oceans and Fisheries Committee, the Trade, Industry, Energy, SMEs and Startups Committee, the Environment and Labor Committee, and the Land, Infrastructure and Transport Committee

4

Forecast of revenue and analysis on budget bills and settlement of accounts concerning non tax revenue under the jurisdiction of the Agriculture, Food, Rural Affairs, Oceans and Fisheries Committee, the Trade, Industry, Energy, SMEs and Startups Committee, the Environment and Labor Committee, and the Land, Infrastructure and Transport Committee

5

Answer to the request for research and analysis from Committees or members of the National Assembly regarding any matters from subparagraph 1 to subparagraph 4

1

Estimation of costs for bills such as legislative bills accompanying measures on budgets or funds under the jurisdiction of the Science and ICT, Broadcasting and Communications Committee, the Education, Culture, Sports and Tourism Committee, the Health and Welfare Committee, and the Gender Equality and Family Committee

2

Analysis, research and development of the policy, system and methods concerning the estimation of costs for bills

3

Long-term forecast of obligatory costs in fields under the jurisdiction of the Science and ICT, Broadcasting and Communications Committee, the Education, Culture, Sports and Tourism Committee, the Health and Welfare Committee, and the Gender Equality and Family Committee

4

Forecast of revenue and analysis on budget bills and settlement of accounts concerning non tax revenue under the jurisdiction of the Science and ICT, Broadcasting and Communications Committee, the Education, Culture, Sports and Tourism Committee, the Health and Welfare Committee, and the Gender Equality and Family Committee

5

Answer to the request for research and analysis from Committees or members of the National Assembly regarding any matters from subparagraph 1 to subparagraph 4

1

Estimation of costs for bills such as legislative bills accompanying measures on budgets or funds under the jurisdiction of the House Steering Committee, the Legislation and Judiciary Committee, the National Policy Committee, the Foreign Affairs and Unification Committee, National Defense Committee, the Public Administration and Security Committee, the Intelligence Committee, Special Committee on Ethics and Special Committee

2

Analysis, research and development of the policy, system and methods concerning the estimation of costs for bills

3

Long-term forecast of obligatory costs in fields under the jurisdiction of the House Steering Committee, the Legislation and Judiciary Committee, the National Policy Committee, the Foreign Affairs and Unification Committee, National Defense Committee, the Public Administration and Security Committee, the Intelligence Committee, Special Committee on Ethics and Special Committee

4

Forecast of revenue and analysis on budget bills and settlement of accounts concerning non tax revenue under the jurisdiction of the House Steering Committee, the Legislation and Judiciary Committee, the National Policy Committee, the Foreign Affairs and Unification Committee, National Defense Committee, the Public Administration and Security Committee, the Intelligence Committee, Special Committee on Ethics and Special Committee

5

Answer to the request for research and analysis from Committees or members of the National Assembly regarding any matters from subparagraph 1 to subparagraph 4

1

Estimation of costs for bills such as legislative bills accompanying measures on budgets or funds under the following items;
(a) Income tax, Value-added tax, Excise tax, Securities transaction tax, Liquor tax, Education tax and Traffic, energy and environment tax.
(b) Local income tax (Pro rata income tax), Local consumption tax, Tobacco consumption tax, Leisure tax, and Resident tax (Per capita portion)

2

Research and analysis on budget bills and settlement of accounts concerning items under subparagraph 1.

3

Forecast of tax revenue concerning items under subparagraph 1

4

Research and analysis on tax policy, system and bills concerning items under subparagraph 1.

5

Research and analysis on major pending issues in the tax field and tax administration concerning items under subparagraph 1.

6

Research and development of estimation methods and evaluation methods for medium-and long-term policies concerning items under subparagraph 1.

7

Answer to the request for research and analysis from Committees or members of the National Assembly regarding any matters from subparagraph 1 to subparagraph 6.

1

Estimation of costs for bills such as legislative bills accompanying measures on budgets or funds under the following items;
(a) Corporate tax, Inheritance tax and gift tax, Comprehensive Real Estate Holding Tax, Customs duties, Stamp tax and Special tax for rural development;
(b) Acquisition tax, Registration and license tax, Property tax, Local income tax (Pro rata corporation tax), Automobile tax, Local resource and facility tax, Local education tax, Resident tax (Pro rata property portion and pro rata employee portion)
(c) Tax concerning international transactions.

2

Research and analysis on budget bills and settlement of accounts concerning items under subparagraph 1.

3

Forecast of tax revenue concerning items under subparagraph 1.

4

Research and analysis on tax policy, system and bills concerning items under subparagraph 1.

5

Research and analysis on major pending issues in the tax field and tax administration concerning items under subparagraph 1.

6

Research and development of estimation methods and evaluation methods for medium-and long-term policies concerning items under subparagraph 1.

7

Answer to the request for research and analysis from Committees or members of the National Assembly regarding any matters from subparagraph 1 to subparagraph 6.