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ZEIDAI Journal (No. 34) Issued in May,2022

The latest issue（No.34）（May,2022）
No. Release Type Theme Writer
34 2/10/2022 Lecture Record Evolutional Reverse Mortgage and the Taxation IWASAKI,Masaaki
34 12/17/2021 Article Some Issues on Collection Procedures for Tax Delinquency Against Security Deposit Refund Claim SHIRAKI,Yasuharu
34 10/15/2021 Article The Interpretation of Directives and Judiciary Normativity in Tax Laws:
National Tax Agency Directives on Evaluation of Assets and Fact-Finding Standard		 KATO,Yuka
34 7/13/2021 Article Reconsideration of Tax Requirements of Entertainment and Socializing Expenses Based on Literal Interpretation of Tax Law：
the Case of Banyu Pharmaceutical Co.,ltd （Tokyo District Court,Judgement, September 13, 2002・Tokyo High Court,Judgement, September 9, 2003）		 NAKAMURA,Ryuichi
34 2/10/2022 History of Japan’s Tax System and Tax Administration Taxation of Corporate Groups in Japan：2001－2021 MASUI,Yoshihiro
34 6/11/2021 History of Japan’s Tax System and Tax Administration Changes of Tax Administration in Modern Japan：
Towards “Harmonious Collection” of Personal Income Tax		 USHIGOME,Tsutomu
34 12/1/2021 History of Japan’s Tax System and Tax Administration Tax Administration in Modern Japan (as Seen) from the Perspective of Review Board IMAMURA,Chifumi
34 4/8/2022 Research Report 2022 Special Exhibits in the Tax Museum "History of The Tax Offices as Seen in Government Office Buildings" USHIGOME,Tsutomu
34 7/13/2021 Research Report Changes of the System on Request for Review：
From the Meiji Era to the Establishment of National Tax Tribunal		 IMAMURA,Chifumi
34 5/27/2021 Information on Tax System & Administration Abroad Singapore's Tax Administration and Recent Efforts KOIKE,Hiroki
34 4/8/2022 Information on Tax System & Administration Abroad The Dutch Horizontal Monitoring and Recent Efforts of Tax Administration HAYASHI,Kodai
34 4/8/2022 Information on Tax System & Administration Abroad Overview of Hong Kong and Recent Major Efforts ONISHI,Fumito

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