对纳税资料情报的搜集、处理和利用，是各国税务当局加强税源控制和税收征管的普遍而有效的途径和方法之一。日本税务当局非常重视对各类纳税资料情报的搜集、处理和利用，日本国税机构分三级，即国税厅、国税局和税务署，三级税务机关每年均投入大量的人力和财力，搜集和整理 The collection, processing and utilization of tax information and information is one of the common and effective ways and means for tax authorities in various countries to step up tax revenue collection and control. Japanese tax authorities attach great importance to the collection, processing and utilization of various types of tax information and information. Japanese tax agencies have three levels, namely the National Tax Agency, the Internal Revenue Service and the Revenue Agency, and the third-level tax authorities each devote a great deal of human and financial resources to collecting and sort out