ZEIDAI Journal (No. 23) Issued in May, 2014
| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 23 | 04/30/2014 | Article | Purpose of Energy Tax and Environmental Tax Reform in the Netherlands | SHIBA,Yuka |
| 23 | 05/30/2014 | Article | The Tax Treatment of Transfers of Depreciated Property Between Related Persons | SAKAI,Takako |
| 23 | 03/31/2014 | Article | "Voluntary Standard Theory" for Legal Interpretation of Article 65 [5] of General Law of NationalTaxes | SAWADA,Tadashi |
| 23 | 04/30/2014 | Article | Bitcoin under the Existing Tax Law | TSUCHIYA,Masakazu |
| 23 | 01/31/2014 | Article | A Study on Collection Procedures of National Tax Delinquency and Mandamus Actions | SHIRAKI,Yasuharu |
| 23 | 03/31/2014 | Article | A Study on Imputed Entity of Illicit Activities within Corporation including Misappropriation by Employee | WAKIMOTO,Toshiki |
| 23 | 02/28/2014 | Article | A Study on addressing Base Erosion and Profit Shifting(BEPS) for Japan －Interim Report－ |
INAMI,Kuniyasu |
| 23 | 01/31/2014 | Academic Information | The Report on IFA 67th Annual Congress in Copenhagen －Focusing on International Exchange of Information and Base Erosion and Profit Shifting－ |
INAMI,Kuniyasu |
| 23 | 03/31/2014 | History | Tax Payment Incentives After Japanese-Russo War | USHIGOME,Tsutomu |
| 23 | 02/28/2014 | Column | Relief System of Tax on Disaster in Japan －2013 Special Display in the Tax Museum－ | FUNAHASHI,Akihiro |
| 23 | 03/31/2014 | Commentary on Judgment | Which Decides that the Gain from "Restricted Share" Vested by the Employer's Parent Company before Retirement should not be Classified as Retirement Income but Employment Income National Tax Tribunal on February 1.2011 Decision (No.82 of the Compilation of the Cases judged by National Tax Tribunal) |
DANNO,Masahiro |
| 23 | 05/30/2014 | Overseas Information | Tax Administration and Taxation in Hong Kong | IWATA,Masami |
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