ZEIDAI RONSO (No.39-40)
No. Release Type Theme Writer
39 06/28/2002 Research Paper History of Land Taxation
-Focused on Land Valuation Methods-
SATO, Masao
39 06/28/2002 Research Paper Tax Laws and Applicable Laws
-Focused on relation between tax requisition facts and applicable laws to a contract-
KOYANAGI, Makoto
39 06/28/2002 Research Paper Issues on Taxation in Disallowance of Tax Avoidance
-Focused on tax avoidance schemes using voluntary partnership-
YASUOKA, Katsumi
39 06/28/2002 Research Paper Introduction of the History of the Organization for National Tax Collection before 1897 USHIGOME, Tsutomu
39 06/28/2002 Research Paper Legal Characteristics of the Tax Administrative Guidance and Problems in its Execution NAITO, Teruyoshi
39 06/28/2002 Research Paper Relation Between Income Tax and Individual Inhabitant Tax
-Mechanism of Japan's individual income taxation-
HIKAGE, Satoshi
39 06/28/2002 Research Paper A Study of Inheritance Taxation on Disallowance of Artificial Transaction by Family Corporations
-Focused on the issues in the application of Property Valuation Basic Circulars Chapter1(6)-
ISHIKAWA, Katsuhiko
40 06/28/2002 Research Paper Corporate Taxable Income and Arm's Length Principle
-Focused on researches for appropriate taxable income of corporation and its taxation-
ASAI, Mitsumasa
40 06/28/2002 Research Paper Non-profit Mutual Benefit Corporation and Issues on Corporate Taxation YAMASHITA, Norio
40 06/28/2002 Research Paper Issues on Taxation of Collective Investment Instruments KAGEYAMA, Tomomata
40 06/28/2002 Research Paper A Study on Trends of Foreign Outbound Direct Investment and International Taxation Issues
-Focused on foreign affiliates' behavior in dispositions; reinvestment and dividend-
FUJIMAKI, Kazuo
40 06/28/2002 Research Paper Issues on Procedures for Tax Collection in Informal Scheme of Arrangement TAKESHITA, Shinichi
40 06/28/2002 Research Paper Tax Collection system in the United States
-Focused on the system under the Internal Revenue Service(IRS) Restructuring and Reform Act of 1998-
MORI, Hiroaki