| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 21 | 03/31/1991 | Research Paper | History of Taxes Imposed on The Marine Products in Hokkaido. -A History of Taxes in Hokkaido NO.1- |
NISHINO,Hisao |
| 21 | 03/31/1991 | Research Paper | Some Problems about Assessment of Land in Inheritance Tax Law. -Especially about so called "Hutantsuki Zoyo Tsutatu"- |
KOBAYASHI,Hakuhiro |
| 21 | 03/31/1991 | Research Paper | Concept of Conveyance expenses and analysis of some material Cases | ISOBE,Kikuo |
| 21 | 03/31/1991 | Research Paper | Hayek's Tax Theory : Reconsideration to Progressive Taxation | DANNO,Masahiro |
| 21 | 03/31/1991 | Introduction | Tax Theory by L.A. Thiers (Translated by Naosuke Yamazaki) | INOUE,Ichiro |
| 22 | 03/31/1992 | Research Paper | Introduction of Land Tax in Hokkaido -A History of Taxes in Hokkaido No.2- |
NISINO,Hisao |
| 22 | 03/31/1992 | Research Paper | Coping with International Tax Avoidance and Evasion -A Analysis and Comparison of the U.S. Subpart F and Japanese Anti-Tax Haven Tax Measures- |
SATO,Masakatsu |
| 22 | 03/31/1992 | Research Paper | Current Problems concerning Inheritance of Oversea's Properties on Applying Inheritance Tax Law -Especially about Joint Tenancy in Hawaii- |
URAKAMI,Akio |
| 22 | 03/31/1992 | Case Study | A Research on "Reacquisition of the Land by Consentient Cancellation, and Acquisition for the Exchange of a Fixed Asset under Article 58 of Income Tax Law" | SAITO,Tosio |
| 23 | 05/31/1993 | Research Paper | A Study on the Legal Structure of Partnership Taxation | HIRANO,Yoshiaki |
| 23 | 05/31/1993 | Research Paper | A Study on the Penalties' provisions of National Tax Collection Law | NAGASAKA,Mitsuhiro |
| 23 | 05/31/1993 | Research Paper | Competent Authority Consideration pursuant to A Mutual Agreement Article of a Tax Convention | TAKAKU,Ryuta |
| 23 | 05/31/1993 | Case Study | A Research on "Requirements of Inclusion in expenses for Depreciation and Time of Acquisition of the Depreciable Property" | ARISAKA,Kinichi |
| 23 | 05/31/1993 | Introduction | "A Commentary of Income Tax Law (1887)" by Yasui, Imamura and Nabeshima | INOUE,Ichiro |
| 24 | 05/31/1994 | Research Paper | About obligation of filing documents at Article 312 of Civil Procedure Code on law suit concerning taxation by estimate | AJIMA,Kazuo |
| 24 | 05/31/1994 | Research Paper | Problems on tax resulting from differences of concepts of entities among nations | HIRANO,Yoshiaki |
| 24 | 05/31/1994 | Research Paper | A Research on the Taxation of Fringe Benefits | KOJI,Mitsuhiko |
| 24 | 05/31/1994 | Research Paper | On extent of domestic source income -Mainly concerning performing fees for publicity- |
NAGAHARA,Teruhisa |
| 24 | 05/31/1994 | Case Study | Significance of procedure for collection of tax delinquency at Article 71 of Bankruptcy Law | KOBAYASHI,Takehiro |
| 25 | 05/31/1995 | Research Paper | Procedure for Collection of Tax Delinquency permitted after Adjudication of bankruptcy (Introductory Analysis) | KOBAYASHI,Takehiro |
| 25 | 05/31/1995 | Research Paper | A Study on the Provisions against Tax Avoidance and Evasion (1) -Especially about Anti-Tax Shelter's Provisions- |
HIRANO,Yoshiaki |
| 25 | 05/31/1995 | Research Paper | Transfer Pricing Rules and Japanese Regulatory Tax System (Special Taxation Measures Law Article 66-4) | YOSHIKAWA,Yasuhiro |
| 25 | 05/31/1995 | Introduction | All about Tax Reform (1946 â…¡the first half) | INOUE,Ichiro |
| 25 | 05/31/1995 | Research Paper | Problems on Jurisdiction of Inheritance tax and Gift Tax -Especially about the situs of property- |
SEKINO,Taiko |