| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 44 | 06/30/2004 | Research Paper | Issues Concerning Mutual Agreement Procedures -Focus on Governments' Consultation on Transfer Pricing Taxation- |
OHASHI, Tokiaki |
| 44 | 06/30/2004 | Research Paper | Reform of Japan's Intergovernmental Fiscal Relations -Focus on Analysis of Methods, Significance and Effect of Tax Source Transfer to Local Governments- |
MATSUDA, Naoki |
| 44 | 06/30/2004 | Research Paper | Sanctions under the Self-Assessment System -From the Viewpoint of Enhancing Taxpayer Compliance- |
KATO, Koji |
| 44 | 06/30/2004 | Research Paper | On Tax Administration's Regional Jurisdictions -Analysis From the Standpoint of Administrative Efficiency and Convenience for Taxpayers- |
NAITO, Teruyoshi |
| 44 | 06/30/2004 | Research Paper | Cross-border Assistance in Tax Collection -Focus on Tax Treaty's Collection Assistance Clause- |
MORI, Hiroaki |
| 44 | 06/30/2004 | Research Paper | Discussions on the Procedures of Japan's Advance Rulings on Taxation | SAKAI, Katsuhiko |
| 45 | 06/30/2004 | Research Paper | Issues Concerning Tax Status of Income Accrued from Inherited Assets in Case of a Distributive Shane Reducing Request by an Heir | FUKUDA, Tomohiro |
| 45 | 06/30/2004 | Research Paper | Withholding Obligation and Tax Liability of Foreign Entities Such as Government and Embassy | CHIKAISHI, Yasunori |
| 45 | 06/30/2004 | Research Paper | Legal Weight of APA and Its Possibility of Avoiding Tax Conflicts -Issues Concerning Implementation of APA's Mutual Agreement on Transfer Pricing- |
HAMADA, Akiko |
| 45 | 06/30/2004 | Research Paper | Issues Concerning Application of Tax Law on Cross-Border Transactions and Split of a Foreign Corporation | KOBAYASHI, Junko |
| 45 | 06/30/2004 | Research Paper | Issues Concerning the Agent Identified as a Permanent Establishment | MATSUSHITA, Shigeharu |
| 46 | 06/30/2004 | Research Paper | Research of Evolving Cross-border Transactions and Exercise of the Authorized Tax Inquiry | FUJIMAKI, Kazuo |
| 46 | 06/30/2004 | Research Paper | Appropriate Taxation on a Foreign Corporation's Income Derived from Its Investment in Japan (Including Withholding Income Tax) | IWASAKI, Keiko |
| 46 | 06/30/2004 | Research Paper | Issues Concerning Introduction of Reduced Consumption Tax Rate on Items such as Food | TAKADA, Tomomi |
| 46 | 06/30/2004 | Research Paper | Selection of National Tax Evaders and Application of Penalty Clauses -Focus on Cases of Certified Public Tax Accountants and Their Incorporated Bodies- |
SUZUKI, Takayuki |
| 46 | 06/30/2004 | Research Paper | Issues Concerning Disposition of Tax Delinquencies under the Globalization of Business Activities | NAGASAKA, Mitsuhiro |
| 46 | 06/30/2004 | Research Paper | Research and Discussion of on the History of Modern Cities | SUZUKI, Yoshiyuki |