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.
- The Latest Issue
No.18(Mar.2012) - Past Issues(since No.11)
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.18 (Mar.2012)
[ Articles ]
Political Donation Income and Taxation
-Problem of Tax Law concerning Political Donation etc. received by Diet Member and Government-paid Secretary-(GONDA, Kazuo)
Transfer Pricing Taxation under the EU Law and the concept of “Commercial Justification” in SGI Case (OHNO, Masato)
Study of Judicial Precedents concerning Levy Cases of Fraud Penalty in U.S.
-Focus on Undeclared Returns- (KAWANE, Makoto)
Considerations in the Administration of Refundable Tax Credits (KURIHARA, Katsufumi)
Consideration concerning the Vodafone Case of India(1)
-Analysis of the Bombay High Court Judgment- (INAMI, Kuniyasu)
Panel Analysis of Collection of Delinquent Tax (TANAKA, Naoki)
[ Information on Tax System & Administration Abroad ]
Tax System and Tax Administration in Singapore(TERADA, Yuko)