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 §22 and §37 | 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 |