Research Activities

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.


  1. The Latest Issue
    No.27(Mar.2017)
  2. Past Issues(since No.11)
    No.26(Aug.2016)
    No.25(Apr.2015)
    No.24(Sep.2014)
    No.23(May.2014)
    No.22(Nov.2013)
    No.21(Jun.2013)
    No.20(Jan.2013)
    No.19(Aug.2012)
    No.18(Mar.2012)
    No.17(Oct.2011)
    No.16(May.2011)
    No.15(Oct.2010)
    No.14(Jun.2010)
    No.13(Feb.2010)
    No.12(Oct.2009)
    No.11 (Jun.2009)

Table of Contents : The ZEIDAI JOURNAL No.27(Mar.2017)

[ Lecture Record ]

Measures to Improve Corporate Tax Compliance
—Regarding the Purpose, Contents and Expected Effects—(IWASAKI, Masaaki)

Diversity of Family Structure and Income Tax System
—Arguments about the Exemption for Spouse, etc.— (SAKAI, Katsuhiko)

[ Articles ]

BEPS: Comparison between the Value Creation and the Arm's
Length Principle, and Difficulties of the Value Creation Standard (ASATSUMA, Akiyuki)

BEPS, Post BEPS and Automatic Exchange of Information (IKEDA, Yoshinori)

Legal Nature of the Source of Income and Income Category
—Consideration from Tokyo High Court Judgment on February 17, 2016— (KOYANAGI, Makoto)

[ Information on Tax Society ]

Reports on the 2nd Asia-Pacific Regional Tax Conference of IFA

  • (MIZUTANI, Toshihiro)
  • (INOUE, Atsushi)

[ History of Japan's Tax System and Tax Administration ]

Introduction of In-kind Payment System under the Inheritance Tax Law (USHIGOME, Tsutomu)

[ Column ]

Land Tax History in Japan by Measuring and Drawing
—2015 Special Display in the Tax Museum— (FUNAHASHI, Akihiro)

[ Commentary of the Cases judged by National Tax Tribunal ]

The Case Where the Illegal Examination Procedure does not Affect the Effect of Amended Return
National Tax Tribunal on March 26, 2015 Decision (No.98 of the Compilation of the Cases judged by National Tax Tribunal) (OKANE, Hideki)

[ Information on Tax System & Administration Abroad ]

Tax Administration and Taxation in Malaysia (MOGAWA, Saori)