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--- |
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language: |
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- zh |
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license: cc-by-4.0 |
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task_categories: |
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- text-classification |
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tags: |
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- legal |
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- taiwan |
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- tax |
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size_categories: |
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- 1M<n<10M |
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--- |
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# Disputability Datasets for Taiwanese Administrative Tax Cases (DDTAT) |
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## Overview |
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This dataset contains over 50,000 administrative litigation judgments from Taiwan, primarily focusing on tax law cases. It provides a rich resource for legal natural language processing (LegalNLP), specifically for tasks such as disputability detection, legal judgment prediction, and document structure analysis. |
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The dataset is hosted on Hugging Face Hub: [hochienH/DDTAT](https://huggingface.co/datasets/hochienH/DDTAT) |
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The dataset is organized into two configurations: |
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1. **judgements**: Full text and metadata for each judgment. |
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2. **sentences**: Over 4.5 million sentences annotated with disputability labels. |
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## Dataset Structure |
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### 1. Judgements (Config: `judgements`) |
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* **Content**: Full text and metadata of judgments. |
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* **Fields**: |
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* `JID`: Unique Judgment ID (e.g., `KSBA,102,訴,424,20150325,3`) |
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* `JYEAR`: Case Year |
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* `JCASE`: Case Type (e.g., 訴, 簡) |
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* `JNO`: Case Number |
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* `JDATE`: Judgment Date |
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* `JTITLE`: Case Reason/Title (e.g., 綜合所得稅) |
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* `JFULL`: Full text of the judgment |
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* `DISPUTABILITY`: Document-level label |
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### 2. Sentences (Config: `sentences`) |
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* **Content**: Annotated sentences. |
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* **Fields**: |
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* `檔名`: Corresponding Judgment ID |
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* `句子編號`: Sentence Sequence ID |
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* `句子內容`: Text content of the sentence |
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* `DISPUTABILITY`: Sentence-level label |
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## Usage |
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You can easily load the dataset using the Hugging Face `datasets` library. |
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```python |
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from datasets import load_dataset |
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# Load Sentences |
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ds_sentences = load_dataset("hochienH/DDTAT", "sentences") |
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print(ds_sentences['train'][0]) |
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# Load Judgments |
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ds_judgements = load_dataset("hochienH/DDTAT", "judgements") |
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print(ds_judgements['train'][0]) |
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``` |
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## Statistics |
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### Data Volume |
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* **Total Judgments**: 52,993 |
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* **Total Sentences**: 4,479,889 |
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### Length Distribution (Characters) |
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| Level | Mean | Median | Std Dev | Q1 (25%) | Q3 (75%) | |
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|-------|------|--------|---------|----------|----------| |
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| **Sentence** | 101.09 | 76.00 | 92.36 | 42.00 | 132.00 | |
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| **Judgment** | 11,487.13 | 9,207.00 | 8,257.11 | N/A | N/A | |
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### Disputability Label Distribution |
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The dataset is imbalanced, with the majority of sentences falling into two categories (Label 1 and Label 2). |
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| Label | Count | Percentage | |
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|-------|-------|------------| |
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| **1** | 2,360,486 | 52.69% | |
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| **2** | 1,761,577 | 39.32% | |
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| **3** | 123,971 | 2.77% | |
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| **4** | 199,589 | 4.46% | |
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| **5** | 20,359 | 0.45% | |
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| **Others** | ~13,000 | < 0.3% | |
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### Top 10 Case Titles (Reasons) |
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The dataset is heavily focused on tax administration. |
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1. **Individual Income Tax** (綜合所得稅) |
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2. **Profit-seeking Enterprise Income Tax** (營利事業所得稅) |
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3. **Business Tax** (營業稅) |
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4. **Gift Tax** (贈與稅) |
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5. **Land Value Tax** (地價稅) |
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6. **Estate Tax** (遺產稅) |
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7. **Land Value Increment Tax** (土地增值稅) |
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8. **House Tax** (房屋稅) |
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9. **Customs Tariff Classification** (進口貨物核定稅則號別) |
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10. **Income Tax Act** (所得稅法) |
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## Visualizations |
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### 1. Disputability Distribution by Case Title |
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*Distribution of disputability labels across the top 10 most frequent case types. Labels 1 and 2 are highlighted in lighter colors.* |
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### 2. Overall Judgment Disputability |
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*Overall proportion of disputability labels across the entire dataset.* |
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### 3. Length Statistics |
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*Distribution of sentence lengths and full judgment lengths (Top 99%).* |
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