ZEIDAI RONSO (No.12-15)
No. Release Type Theme Writer
12 11/30/1978 Research Paper Relation between Tax Administration and Community SAITO,Minoru
12 11/30/1978 Research Paper An Observation on the Significance of Taxation by Presumption MIZUSHIMA,Syoji
12 11/30/1978 Research Paper On an Extent of Tax as a Superior Obligation provided for in Bankrupt Law MURAMATSU,Kei
12 11/30/1978 Research Paper An Interpretation of Calculated Method concerning Adjustment for Double Taxation of Individual and Corporate Tax YOSHIMUTA,Isao
12 11/30/1978 Research Paper On a Taxational Psychology TAGUCHI,Kazuo
12 11/30/1978 Introduction A Short History of Tax Officer who suffered Martyrdon to Duty
-Concerning a History of Unlawful Brewing-
UCHIZONO,Korechika
12 11/30/1978 Case Study Necessity and Actual Basis of Taxation by Presumption MIZUSHIMA,Syoji
12 11/30/1978 Case Study On the Time to credit the Rental Revenue at the System of Advanced Payment ITO,Toshihiro
12 11/30/1978 Case Study Loans at Free of Interest and Corporation Tax Law §222 and §375 NAKAMURA,Toshio
13 11/30/1979 Research Paper Problems of Taxpayer's Identification Number System
-Mainly concerning Problems of Taxation of Interest and Dividend Income-
NOMURA,Masao
13 11/30/1979 Research Paper Privacy and Tax Audit
-Relating to Study of Introduction of Taxpayer's Identification Number System-
ARAKAWA,Kohei
13 11/30/1979 Research Paper A Study of Loss on Asset in Income Tax Law FUJITA,Ryoichi
13 11/30/1979 Research Paper Article by Article Study of EC Commission's Proposal for Directive of Common System of Corporation Tax YOSHIMUTA,Isao
13 11/30/1979 Research Paper Trend of Taxpayer's Consciousness indicated in Public Opinion Poll
-Mainly concerning "Tax Revolt" and "Spending Revolt"-
NISHINO,Hisao
13 11/30/1979 Research Paper Management Training System in Internal Revenue Service (U.S.A.) AOYAMA,Keiji
13 11/30/1979 Introduction A Diary by a Tax Official
-From 1907 to 1923-
UCHIZONO,Korechika
13 11/30/1979 Introduction Edo Bakufu Dewakanmon Kenchi Jomoku TANI,Teruhiro
13 11/30/1979 Introduction Meaning of Entertainment and Social Expenses
-Difference between "Entertainment and Social Expenses" and "Training Expenses and Sales Promotion Expenses"-
NAKAMURA,Toshio
13 11/30/1979 Case Study Timing of Taxation of Gift Tax concerning Gift of Real Estate without Written Contract NISHINO,Hisao
13 11/30/1979 Case Study A Short History of Income Tax Committee OMURA,Takashi
14 11/30/1981 Research Paper Tax Law and Private Law WADA,Masaaki
14 11/30/1981 Research Paper A study of History in Gasoline Tax KURANOBU,Takahiro
14 11/30/1981 Research Paper A study of Additional Tax System IKEMOTO,Yukuo
14 11/30/1981 Introduction "Kakinokoshi - Instructions to the Descendants" by the Nanushi Tsuneuemon of the Ushu Irima Village TANI,Teruhiro
14 11/30/1981 Case Study Deductibility of Political Disbursement made off the books (Tokyo District Court March 10, 1980) NAKAMURA,Toshio
14 11/30/1981 Case Study Acquisition Cost of Assets obtained by Inheritance
-Non-cost of Attorneys' Fees for Partition of the Estate (Tokyo District Court March 28, 1979)
FUJITA,Ryoichi
15 11/30/1982 Research Paper Calculation of Taxable Income for Corporation Tax and Financial Accounting (Ⅱ)
-Deductibility of Expenses and Losses-
NAKAMURA,Toshio
15 11/30/1982 Research Paper The History of the Depreciation System in the Tax Law
-A Study of Useful Lives-
SHIRAISHI,Masaya
15 11/30/1982 Research Paper Introduction of the Wealth Tax and Its Elimination UMEDA,Takaki
15 11/30/1982 Case Study Additional Remarks on Reasons Why Correction Disposition Was Made with Respect to Blue Return for Special Depreciation on Air Conditioning and Heating Equipment (Osaka Court of Appeals November 26, 1980) ISHIKURA,Fumio
15 11/30/1982 Case Study Propriety of Tax Delinquency Disposition with Respect to a Company in Need of Reorganization (Osaka District Court August 25, 1980) MAKINO,Masamitsu