| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 26 | 03/01/1996 | Research Paper | Swap Transactions and Taxation | KOMAMIYA,Fumihiro |
| 26 | 03/01/1996 | Research Paper | Protection of the Right of a Taxpayer with Secondary Tax Liability | ZUSHI,Yoshinobu |
| 26 | 03/01/1996 | Research Paper | Taxational Neutrality and Shoup's Recommendation | ITO,Shigeie |
| 26 | 03/01/1996 | Research Paper | A Study on the Provisions against Tax Avoidance and Evasion -Especially about Anti-Tax Shelter's Provisions- |
HIRANO,Yoshiaki |
| 26 | 03/01/1996 | Research Paper | Materialization of the System of Transfer Pricing Taxation and its Limit | TOKUNAGA,Masako |
| 26 | 03/01/1996 | Introduction | All about the Reformed Tax Low (1946, The First Half of ) -Focusing on Such Issues as the Emergency Measures for Overcoming the Economic Crisis- |
INOUE,Ichiro |
| 27 | 07/01/1996 | Research Paper | A Research on the Taxation of Fringe Benefits -Comparison between Japan and the U.S as the main issue- |
KIMOTO,Satoko |
| 27 | 07/01/1996 | Research Paper | Issues to be dealt with under the Mutual Agreement Procedures -A study in the interpretation of the clause- |
KURAUCHI,Toshiyuki |
| 27 | 07/01/1996 | Research Paper | Issues surrounding Burden of Proof in Tax Suit | SHIRAISHI,Nobuaki |
| 27 | 07/01/1996 | Research Paper | Various Issues relevant to Taxation on Royalties -Counter value for computer programming as the central issue- |
MASUI,Hirokazu |
| 27 | 07/01/1996 | Introduction | Documents Submitted to the Shoup Delegation as Requests, Opinions, etc. -Mainly documents relative to taxation on agricultural income- |
INOUE,Ichiro |
| 28 | 03/01/1997 | Research Paper | Legislative History of Income Tax Law Reform in 1899 | HORIGUCHI,Kazuya |
| 28 | 03/01/1997 | Research Paper | Analysis of Trial Cases on Taxation by Estimation and Counterclaim by Actual Amount | ONO,Masaya |
| 28 | 03/01/1997 | Research Paper | Taxational Problems on Conditional /Term-setting / Onerous Devise -Focus on Cases of Successive Devisees- |
KATORI,Minoru |
| 28 | 03/01/1997 | Research Paper | The New OECD Transfer Pricing Guidelines as "the Model for International Taxation" -Focus on Problems Associated with Calculation of Arm's Length Price- |
BESSYO,Tetsuya |
| 28 | 03/01/1997 | Case Study | Consideration on a Protest Made against an Administrative Disposition to the Effect that "There is no need for correction" | IKEMOTO,Yukuo |
| 28 | 03/01/1997 | Case Study | On the Validity of Qualifying for Necessary Expense a Retirement Allowance Paid to an Employee on Account of the Demise of his Employer | OKAMOTO,Katsuhide |
| 28 | 03/01/1997 | Case Study | Various Problems Surrounding Unitary Taxation Method | HIRANO,Yoshiaki |
| 29 | 07/01/1997 | Research Paper | Some Problems to execute Tax Collection outside the Jurisdiction of National Tax Collection Law -Mainly Execution within the U.S.A.- |
TSUSHIMA,Osamu |
| 29 | 07/01/1997 | Research Paper | A Research on Tax Problems of Stock Option Plans | OKAMOTO,Katsuhide |
| 29 | 07/01/1997 | Research Paper | A Study of the Transfer Pricing Methods | KISHI,Hidehiko |
| 29 | 07/01/1997 | Research Paper | A Few Comments of Branch Taxation on Foreign Corporation in the U.S.A. | YAMAZAKI,Noboru |
| 29 | 07/01/1997 | Introduction | All about Tax Reform (2) (1946) -The Draft Plan for Economic Reconstruction- |
INOUE,Ichiro |
| 30 | 06/30/1998 | Research Paper | International Taxation Issues of Electronic Commerce-Focused on Inbound Transactions by Foreign Retailers- | YAMAZAKI,Noboru |
| 30 | 06/30/1998 | Research Paper | Interface between Audits and Tax Examinations with respect to Overseas Investment -Issues on Income Calculation of Foreign Partnerships- |
ENDO,Katsuhiro |
| 30 | 06/30/1998 | Research Paper | Introduction of Individual Income Tax Law in 1887 | ISOBE,Kikuo |
| 30 | 06/30/1998 | Research Paper | A Study on Income Tax Treatment of Consideration Paid to Family Employees | SAITO,Nobuo |
| 30 | 06/30/1998 | Research Paper | Denial of a Legal Entity for the Purpose of Delinquency Disposition | NISHIKAWA,Katsutoshi |