ZEIDAI Journal (No. 37) Issued in June, 2025
| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 37 | 3/19/2025 | Lecture Record | Tax Reform for Supporting Childcare and Promoting Wage Increases, and Future Issues | IWASAKI,Masaaki |
| 37 | 3/19/2025 | Lecture Record | Challenges and Prospects of Property Valuation: Property Valuation in Income and Property Taxation |
SAKAI,Katsuhiko |
| 37 | 10/8/2024 | Articles | Some Issues on Collection Procedures for Tax Delinquency Against Deposit Refund Claim | SHIRAKI,Yasuharu |
| 37 | 1/27/2025 | Articles | Analysis on the Remaining Issues Regarding the Interpretation of the Meaning of “Unreasonableness” in Paragraph 1 of Article 132 in the Corporation Tax Act Based on the Supreme Court Decision on the Universal Music Case | ARAI,Hideo |
| 37 | 1/27/2025 | Articles | Cross-Country Comparison of Foreign Assets Reporting Rules: Comparative Law Perspective on Japan's Foreign Assets Disclosure Rule and Its Reform Options |
MATSUDA,Naoki |
| 37 | 1/27/2025 | Articles | The Recovery of Tax Claims and Measures of Conservancy in the Convention on Mutual Administrative Assistance in Tax Matters | TAKAHAMA,Tomoki |
| 37 | 4/30/2025 | Articles | The Formation of Judicial Anti-Tax Avoidance Doctrines in the U.S.: Around Knetsch v. United States. |
HAKAMATA,Yuji |
| 37 | 1/27/2025 | Information on Tax Society | Reports on the 75th IFA(International Fiscal Association) Annual Congress | YOSHINO,Naomi HARADA,Tetsu |
| 37 | 1/27/2025 | History of Japan’s Tax System and Tax Administration | The Abolition of the Toll Tax and Its Historical Background | SUGANUMA,Akihiro |
| 37 | 1/27/2025 | Research Report | Corporate Income and Tax Administration in Japan from the Meiji Era to Prewar Showa Period | FUNAHASHI,Akihiro |
| 37 | 4/30/2025 | Commentary of the Cases Judged by National Tax Tribunal | The Case in Which a Public Action Announcement That Was Made Without the Notice of Seizure, Which Is a Legal Requirement for a Lawful Public Auction. Additionally, the Announcement Omitted Information Regarding the Rights That Could Be Prioritized to the Purchaser, Which Is “ an Important Matter Related to the Auction”. Consequently, the Public Auction Announcement Was had Deemed to Have Defects That Should Be Cancelled (Total Annulment). Decision of the National Tax Tribunal, September 25, 2024 (Case No.136, Collection of Decisions) |
MATSUSHITA,Masaaki |
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