ZEIDAI Journal (No. 33) Issued in August,2021
| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 33 | 5/12/2021 | Lecture | Relationship between Business Expenses and Consumption | YAMADA,Asami |
| 33 | 3/10/2021 | Article | The Anti-Abuse Principle and PPT Provision in Tax Treaty | IMAMURA,Takashi |
| 33 | 10/30/2020 | Article | Current Status of Factors that support Smooth Implementation of the Tax System and Institutional Measures that should be considered with priority | ARAI,Hideo |
| 33 | 2/4/2021 | Article | Whereabout the Issue of Double Taxation between Income Tax and Inheritance/gift Tax has reached | NAKAMURA,Nobuyuki |
| 33 | 3/10/2021 | Article | Tax Administration of the National Tax Agency and Basic Principles of Tax Law | KAKIMIZU,Junichi |
| 33 | 1/25/2021 | Article | A Study on the State of Tax Administration in the Post-COVID-19 | AKIMOTO,Hidehito |
| 33 | 2/4/2021 | Article | Does the “Deception or Other Wrongful Acts” Referred to in Paragraph 5 of Article 70 of the Act on General Rules for National Taxes- Require that the Act be Based on the “Intent to Evade Tax”? | AKAKABE,Ryuji |
| 33 | 10/30/2020 | Academic Information |
Reports on the 73rd IFA（International Fiscal Association）Annual Congress | KOSUGI,Naofumi NISHIKORI,Shunsuke |
| 33 | 2/16/2021 | History | Book Review: Martin Daunton, Trusting Leviathan: the Politics of Taxation in Britain 1799-1914（Cambridge University Press, 2001） | MASUI,Yoshihiro |
| 33 | 11/27/2020 | Commentary on Judgment |
A Case in which the Purchase Cost of Herbal Medicine did not Meet the Requirements for the Medical Expense Eligible for Deduction － National Tax Tribunal Decision on May 22, 2019（Collection of Decisions No.115） | DANNO,Masahiro |
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