| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 41 | 06/30/2003 | Research Paper | The Theme on the Blue Return System -Focused on the Individual Income Tax- |
KATO, Koji |
| 41 | 06/30/2003 | Research Paper | Horizontal Distribution of Profit through Flexible Business Entities -Comparison of Japanese Taxation on Association with US Taxation on Partnership- |
TAKEUCHI, Shigeki |
| 41 | 06/30/2003 | Research Paper | Consideration on the Taxation for Environmental Matters -Concentrating on the Global Warming Problem- |
MIYABA, Toshiyuki |
| 41 | 06/30/2003 | Research Paper | Taxation Issues in the Court Judgments on the Statue of Limitation | KOBAYASHI, Mikio |
| 41 | 06/30/2003 | Research Paper | Historical Consideration on the Confidentiality and Disclosure Clause in the US Taxation -Research on the Revision of IRC Section 6103- |
ISHIKAWA, Kinya |
| 41 | 06/30/2003 | Research Paper | Taxation Matters Concerning the Loss from Financial Instruments -Some Recommendations for Individual Income Taxation on Financial Instruments- |
SAKAI, Katsuhiko |
| 41 | 06/30/2003 | Research Paper | Taxable Properties and their Evaluations for Inheritance Tax in Case the after Concluding the Contract of Selling the Land or the Right to Use Land | MIYAKE, Kouichi |
| 42 | 06/30/2003 | Research Paper | The Interpretation and Application of the Provisions on Taxation by Estimation under the Transfer Pricing Legislation | MAEHARA, Shinichi |
| 42 | 06/30/2003 | Research Paper | Considerations on Taxation by Estimation under the Transfer Pricing Legislation in Japan | FUJIMAKI, Kazuo |
| 42 | 06/30/2003 | Research Paper | Considerations on the Criterion for Determining the Shift of Income under the Transfer Pricing Legislation -Analysis of U.S. Court Cases- |
HAMADA, Akiko |
| 42 | 06/30/2003 | Research Paper | Considerations on the Issues Concerning the Multi-Tax-Rates of the Consumption Tax | MOCHIZUKI, Toshihiro |
| 42 | 06/30/2003 | Research Paper | Current Issues on Tax Avoidance of Stamp Duty and the Taxation in Response to the Issues | KUSAMA, Hisao |
| 42 | 06/30/2003 | Research Paper | Some Issues on the Procedure for Collection of Delinquent Tax : the Transfer of the Building after Seizing the Claims Receivable on the Rent ; the Seizure of the Building after the Transfer of the Claims -Taking Opportunity of the Judgment Rendered by the Third Petty Bench of the Supreme Court on March 24th, 1998- |
TAKESHITA, Shinichi |
| 42 | 06/30/2003 | Research Paper | Considerations on the Interruption of Statue of Limitations for the Seized Claims -Focused on the Acceptance of the Obligation by the Third Party- |
MIENO, Keizo |
| 42 | 06/30/2003 | Research Paper | The Relationship between the Magistrate and the Village in Murayama-gun District, Dewa-no-kuni Province -Researches on the Documents of Irima Family- |
HORI, Ryoichi |
| 43 | 06/30/2003 | Research Paper | Measures Installed to Account for and to Ensure Proper Tax Administration -Accountability under Tax Administration |
SAKUTA, Takashi |
| 43 | 06/30/2003 | Research Paper | Historical Implication and International Comparison of the Decentralization as well as Current Problems Surrounding Japan's Centralized Fiscal System -From the Analytic Viewpoint of the Decentralization's Vector Directing the Restructuring of Intergovernmental Fiscal Relations- |
MATSUDA, Naoki |
| 43 | 06/30/2003 | Research Paper | Legislative Issues around On-Line Filing System of Tax Returns | HIKAGE, Satoshi |
| 43 | 06/30/2003 | Research Paper | Tax Issues around the 'Executives' Introduced in the Revision of Commercial Code | TOMINAGA, Kenichi |