ZEIDAI Journal (No. 35) Issued in October, 2023
| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 35 | 3/22/2023 | Lecture Record | Whether income tax is imposed on gains from the transfer
of movables for daily living and from the forgiveness of debts
for the school expenses: Individual Considerations for nontaxable Income |
IWASAKI,Masaaki |
| 35 | 10/14/2022 | Lecture Record | Issues and Taxation on Land with Unknown Owner and Land and Rights with No or Little Use | SAKAI,Katsuhiko |
| 35 | 5/18/2022 | Lecture Record | Trends and Issues in Inheritance Tax and Gift Tax | SHIBUYA,Masahiro |
| 35 | 6/22/2023 | Article | Consideration on the National Tax Agency’s “Approach to enhance the corporate governance on tax matters” | NAKADA,Satoru |
| 35 | 5/19/2023 | Article | Japan’s Strategy for International Tax Dispute Resolution: Lessons from Prisoner’s Dilemma and WTO Japan Alcoholic Beverages Case |
TAKAHASHI,Mari |
| 35 | 10/14/2022 | Article | Trends in Taxation Philosophy: Transition over Equity and Distribution | KURIHARA,Kazutomi |
| 35 | 6/10/2022 | Article | An Introductory Study About Income Taxation on Body Parts | SUMINAGA,Kana |
| 35 | 12/1/2021 | Article | the Applicability of Entertainment and Socializing Expenses Related to the Recreational Events to Employees： Consideration from Fukuoka District Court Decisions Judgment on April 25, 2017 |
NAKAMURA,Ryuichi |
| 35 | 7/7/2023 | Research Report | The National Tax College’s response to the COVID-19 pandemic | HATSUGAI,Takeshi |
| 35 | 5/31/2023 | Information on Tax System & Administration Abroad | Indonesia’s Tax Administration and Recent Major Efforts | IMAI,Seiichiro |
| 35 | 5/31/2023 | Information on Tax System & Administration Abroad | Tax Administration and update of Tax System in Thailand | TSUKUI,Hidekazu |
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