| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 31 | 06/30/1998 | Research Paper | Issues on Corporate Taxation over Lease Transactions | SEGAWA,Fukumi |
| 31 | 06/30/1998 | Research Paper | A Study on Taxation Object of Consumption Tax and Concept of "Consumption" -Fringe Benefit and Social Expenses- |
YAMADA,Hiroshi |
| 31 | 06/30/1998 | Research Paper | A study on Investigation of Tax Evasion Using Stock Transfer Formula -Correction and Collection against Stock Transfer Transactions similar to Distribution of Residual Property- |
ITO,Hitoshi |
| 31 | 06/30/1998 | Research Paper | A Historical Study on Corporate Behavior and International Taxation | SHIMOMURA,Hidenori |
| 31 | 06/30/1998 | Research Paper | Appraisal of Current Value of Land in Inheritance Taxation -The Development and the Characteristic- |
FUJII,Yasunori INOUE,Ichiro |
| 32 | 07/01/1998 | Research Paper | The Self-Assessment System : The Philosophy and the Structure | IKEMOTO,Masao |
| 32 | 07/01/1998 | Research Paper | A study on Problems of Capital Gain Taxation on a Lese of Land to a Corporation without a Lump Sum and with Ordinary Rent | SUZUKI,Hiroshi |
| 32 | 07/01/1998 | Research Paper | Issues on Corporate Taxation over Golf Club Memberships | FUNATOMI,Kouji |
| 32 | 07/01/1998 | Research Paper | The History of Stock Appraisal in Taxation | IMAMURA,Osamu |
| 32 | 07/01/1998 | Research Paper | The Role of Japanese Finance in Borderless International Economic Society | TAKADA,Minori |
| 33 | 06/30/1999 | Research Paper | Some issues of individual income taxation on disallowance of artificial transaction by family corporations | ODA, Nobuhide |
| 33 | 06/30/1999 | Research Paper | Collection of information based on the information exchange provision of tax treaties and the authority to inquire and inspect | NAKATA, Hiroki |
| 33 | 06/30/1999 | Research Paper | Transfer pricing taxation and Exclusion from expense of donation | ENDO, Katsuhiro |
| 33 | 06/30/1999 | Research Paper | Possibilities of tax avoidance in electronic commerce -A study of mobility of investment income and corporate residency, and prevention of tax avoidance- |
YAMAZAKI, Noboru |
| 33 | 06/30/1999 | Research Paper | Means to enhance compliance in TAISHO era | WATANABE, Teruo |
| 33 | 06/30/1999 | Research Paper | Legal issues of tax collection by foreign authorities on cross-border insolvency -Based on a study of dissolution of foreign-affiliated firms and collection of internal tax claim- |
NOISHIKI, Naoto |
| 33 | 06/30/1999 | Research Paper | Some problems of tax collection relating to mortgage secured by a series of claims utilizing the claim assignment registration system | YOSHIDA, Kazuhito |
| 34 | 06/30/1999 | Research Paper | Seizure and Setoff | MURAKAMI, Ryoji |
| 34 | 06/30/1999 | Research Paper | Jurisprudence of revocation of approval for the blue return filing | NAKAMURA, Hideo |
| 34 | 06/30/1999 | Research Paper | A study of taxpayer service in Japan -Based on comparison with the U.S., Canada, and Australia- |
KAN, Akihito |
| 34 | 06/30/1999 | Research Paper | Some taxation issues of fair market value valuation -Focused on revenue recognition standards in Corporation Tax Law- |
FUKUDA, Yoshiharu |
| 34 | 06/30/1999 | Research Paper | Adjustment of inheritance taxation and capital gain taxation on transferred inheritance | TAKADA, Haruki |
| 34 | 06/30/1999 | Research Paper | Is IRS's audit procedure subject to judicial review and judgement? -A part of the actual situation of taxpayers' rights protection in the U.S. |
MOMOSE, Toshihiro |
| 34 | 06/30/1999 | Research Paper | Problems of the information collection based on internal tax laws and information exchange system based on tax treaties in the globalization of business activities | NAGAI, Hiroshi |