ZEIDAI Journal (No. 20) Issued in January, 2013
| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 20 | 07/31/2012 | Lecture | Tax System and Our Participation in Society －The Role of Deduction for Contributions－ |
SAKAI,Katsuhiko |
| 20 | 07/31/2012 | Lecture | Changes in Environment Surrounding Tax Administration and NTA's Responses to Such Changes | ARAI,Hideo |
| 20 | 01/31/2013 | Article | Litigation on Taxation and Way of Thinking on Ultimate Facts | ITO,Shigeo |
| 20 | 06/29/2012 | Article | A Bird's-eye Analysis of Transition from Entire Income Principle to Attributed Income Principle | ASATSUMA,Akiyuki |
| 20 | 08/27/2012 | Article | A Study on "Secret Comparable's Taxation" in Japanese Transfar Pricing Taxation | MOCHIZUKI,Fumio |
| 20 | 07/31/2012 | Article | Consideration concerning Secondary Tax Liability of a Person having a certain Relationship with primary Tax Liability | WAKIMOTO,Toshiki |
| 20 | 9/21/2012 | Academic Information | IFA 65th Annual Congress －2011 Paris Congress－ |
WATANABE,Isao TANAKA,Toshihisa |
| 20 | 08/27/2012 | History | Formation of the Occupation Tax Examination Committee | USHIGOME,Tsutomu |
| 20 | 07/31/2012 | Commentary on Judgment | 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 |
| 20 | 09/21/2012 | Commentary on Judgment | 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 |
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