The ZEIDAI JOURNAL
The ZEIDAI JOURNAL includes papers on taxation and tax accounting, analysis of case law, lecture records and information on tax system & administration abroad written by officials of the National Tax College, the National Tax Agency and scholars. All articles in The ZEIDAI JOURNAL are based on writers' personal opinion and are not the official opinion of the National Tax College, the National Tax Agency or the National Tax Tribunal. Most of the articles are written only in Japanese. All rights reserved.
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Table of Contents : The ZEIDAI JOURNAL No.20 (Jan.2013)
[ Lecture Record ]
Tax System and Our Participation in Society
－The Role of Deduction for Contributions－（SAKAI,Katsuhiko）
Changes in Environment Surrounding Tax Administration and NTA’s Responses to Such Changes (ARAI,Hideo)
[ Articles ]
Litigation on Taxation and Way of Thinking on Ultimate Facts(ITO,Shigeo)
A Bird's-eye Analysis of Transition from Entire Income Principle to Attributed Income Principle (ASATSUMA,Akiyuki)
A Study on "Secret Comparable's Taxation" in Japanese Transfar Pricing Taxation (MOCHIZUKI,Fumio)
Consideration concerning Secondary Tax Liability of a Person having a certain Relationship with primary Tax Liability (WAKIMOTO,Toshiki)
[ Information on Tax Society ]
IFA 65th Annual Congress
－2011 Paris Congress－（WATANABE,Isao TANAKA,Toshihisa）
【 History of Japan's Tax System and Tax Administration 】
Formation of the Occupation Tax Examination Committee（USHIGOME,Tsutomu）
【 Commentary of the Cases judged by National Tax Tribunal 】
The case in which it was judged that it is not approved to subtract the amount of money which was repaid outside the country from the amount of money which was received remittance from outside the country concerning a foreign source income contained in a nonpermanent resident's taxable income.
National Tax Tribunal on Aug.4.2008 Decision(No.76 of the Compilation of the Cases judged by National Tax Tribunal Page 77) (SAKUTA,Takashi)
The case in which it was judged that the commission expense paid to a corporation of country E in consideration for game software development was subject to withholding tax on the income paid to a non-resident etc, because that expense corresponds to countervalues, such as a transfer etc. of a copyright which was included in the domestic source income.
National Tax Tribunal on Dec.11.2009 Decision(No.78 of the Compilation of the Cases judged by National Tax Tribunal Page 208) (YOSHIDA,Taizo)