No. | Release | Type | Theme | Writer |
---|---|---|---|---|
16 | 08/31/1984 | Research Paper | History of Land Valuation Method for Inheritance Tax | TAKATSU,Yoshitada |
16 | 08/31/1984 | Research Paper | Concept of Taxable Income and Law Logic of Its Calculation in the U.S. -Based Mainly on Judicial Precedents of the Supreme Court of the U.S.- |
CHU,Saichi |
16 | 08/31/1984 | Case Study | Propriety of Procedure, for Tax Collection of Tax Delinquency, That Was Made Trusting in Registration Based on False Indication in Conspiracy (Tokyo District Court November 27, 1981) | OGINO,Yutaka |
16 | 08/31/1984 | Case Study | Claim to Mistake about Amended Return on Capital Gains (Tokyo District Court April 27, 1981) | TAKATSU,Yoshitada |
17 | 05/30/1986 | Research Paper | Approach to the establishment of some standards, aiming at the integration of land valuation method for income tax and inheritance tax | TAKATSU,Yoshitada |
17 | 05/30/1986 | Research Paper | Current problems and some proposals for foreign tax credit system and anti-tax haven measures | YOSHIKAWA,Yasuhiro |
17 | 05/30/1986 | Research Paper | Some problems on tax collection, especially in case of taxpayer's right on life insurance | TONAMI,Hisayuki |
17 | 05/30/1986 | Research Paper | Analysis and research on the taxation problems in the field of consumer credit business | NAGATA,Manabu |
17 | 05/30/1986 | Research Paper | Review and proposal of some amendments on the current principle of burden of proof in the tax lawsuits | AOYAGI,Tatsuro |
17 | 05/30/1986 | Research Paper | Possibilities of adopting new taxation based on expenditure rather than on income | OHKUBO,Osami |
17 | 05/30/1986 | Introduction | "Kenchi Shiho-cadastral survey method in Edo era" (1834) by Kakunojo Maruyama, Shinano Gohdo Village | TANI,Teruhiro |
18 | 07/31/1987 | Research Paper | A Few Comments on Foreign Tax Credit Systems | YANAI,Kazuyoshi |
18 | 07/31/1987 | Research Paper | A Research on Tax Problems of Corporations Owned by Public Entertainers | OKAMOTO,Katsuhide |
18 | 07/31/1987 | Research Paper | A Study of Taxation on Non-juridical Organizations | SATO,Koichi |
18 | 07/31/1987 | Research Paper | Some Aspects of Capital Gain Related to the Discharge of Surely Obligation | SHOJI,Noriaki |
18 | 07/31/1987 | Introduction | A Proposal on Introduction of Temporary Property Tax by Japanese Tax Association | INOUE,Ichiro |
18 | 07/31/1987 | Introduction | Three New Tax Bills - Property Tax, Corporation Wartime Profit Tax and Individual Property Increase Tax | INOUE,Ichiro |
18 | 07/31/1987 | Introduction | All About Tax Reform (1945) | INOUE,Ichiro |
18 | 07/31/1987 | Case Study | Lawful Valuation of Mixed-ownershipsurface-rights | ARUGA,Yoshimasa |
19 | 03/31/1989 | Research Paper | Priority of Tax Claims, Introductory Analysis | NISHINO,Hisao |
19 | 03/31/1989 | Research Paper | A Research on U.S. Tax Treaties | YANAI,Kazuyoshi |
19 | 03/31/1989 | Research Paper | Shoup Recommendation and Recent Japanese Tax Reforms | TSUNODA,Nobuhiro |
19 | 03/31/1989 | Research Paper | The Applicability of Advance Ruling Systems in Japan | DEMURA,Hitoshi |
19 | 03/31/1989 | Research Paper | Tax Evasion and Tax Avoidance | SUZUKI,Hiromasa |
19 | 03/31/1989 | Case Study | The Taxation of Overseas-Travel-Expenses | INOUE,Kiyoshi |
19 | 03/31/1989 | Case Study | The Scope of Taxable Sailing Boats in the Commodity Tax | ARAI,Shozo |
19 | 03/31/1989 | Case Study | The Continuity of Business and the Exercise of the Right of Indemnity | KOBAYASHI,Hakuhiro |
19 | 03/31/1989 | Case Study | The Tax Treatment of Casualty Loss in the Timber Income | HONDA,Saburo |
19 | 03/31/1989 | Introduction | All About Tax Reform Ⅱ, Ⅲ, Ⅳ(1945) | INOUE,Ichiro |
20 | 03/31/1990 | Research Paper | A Research on the Introduction of Individual Income Tax in Japan | YAMAMOTO,Hiroshi ORII,Kiyoshi |
20 | 03/31/1990 | Research Paper | Development of Model Tax Treaties in the League of Nations | YANAI,Kazuyoshi |
20 | 03/31/1990 | Research Paper | IRS Tax Collection Procedures | TAKAHASHI,Shigenaga |
20 | 03/31/1990 | Case Study | A Research on "Taxable Time of Convey of Assets" about the Convey of Real Property Sale with the Right of Redemption | NISHINO,Hisao |
20 | 03/31/1990 | Introduction | All About Tax Reform Ⅰ (1946) | INOUE,Ichiro |
20 | 03/31/1990 | Introduction | "The Taxation of the United Kingdom" | INOUE,Ichiro |