| The Second Examination Division, which is divided into seven sections, and oversees planning and examination of individual income tax, inheritance tax, and gift tax. It offers the following services: |
 Section： |
| Examination of individual income tax returns of the professionals, cram schools, kindergartens, and day care centers; |
 Section： |
Verification of the tax status of individual cases of high-income persons and other special cases; |
 Section： |
Planning for examination and withholding income tax; |
 Section： |
| Examination into inheritance tax; |
 Section： |
Examination into gift tax; |
 Section： |
| Verification of the tax status of individual cases of high-income persons and large sum inheritance cases; |
| Control Section : |
Production of charts of statistics regarding compilation of official documents, distribution of cases, claims, progress control, and results of tax examinations. |
