ZEIDAI RONSO (No.50-52)
No. Release Type Theme Writer
50 06/28/2006 Research Paper Present Status and Future Theme of APA
-Focus on Abuse of MAP Request and Compensatory Adjustment-
YOSHIKAWA, Yasuhiro
50 06/28/2006 Research Paper Taxpayer Service in the Perspective of Tax Administration
-Managerial Issues at Local Tax Office-
KUROSAKA, Syouichi
50 06/28/2006 Research Paper Problems Surrounding Tax Audit
-Focus on Measures to Secure Compliance to Audit-
SAITO, Fumio
50 06/28/2006 Research Paper Empirical Research of Taxpayer's Satisfaction
-Building Strategies for Increasing Taxpayer's Favorability Rating during the Filing Season-
ISHIGURO, Hideaki
50 06/28/2006 Research Paper Burden of Proof in Tax Suit
-Research via Analysis of Actual Cases-
KOYANAGI, Makoto
50 06/28/2006 Research Paper Amended Administrative Litigation Law and Tax Suit (Vol.2) SAKAI, Katsuhiko
51 06/28/2006 Research Paper Review of Penalty System on Tax Evasion for Higher level of Compliance
-In View of Attributes of Tax Evaders-
GONDA, Kazuo
51 06/28/2006 Research Paper Review of Penalty System on Tax Avoidance for Higher level of Compliance MATSUURA, Tsuyoshi
51 06/28/2006 Research Paper Fundamental Theory of Tax
-With a View to Utilization in the Field of Tax Education-
NAKAMURA, Hiroshi
51 06/28/2006 Research Paper Present Status and Issues of Income Tax
-Transformation of Comprehensive Income Tax and Its Future Themes-
SASAKI, Yukio
51 06/28/2006 Research Paper Inheritance Tax vis-รก-vis Change in Taxable Base incurred by Actual Distribution of Property
-Focus on Analysis of Inheritance Tax Principles-
SHIMAZU, Ruriko
51 06/28/2006 Research Paper Essence of Corporate Income and Fundamentals on Corporate Taxpayer TOMONAGA, Hideki
51 06/28/2006 Research Paper Review of Article 132 of Corporation Tax Law and Other Relevant Provisions on Tax Avoidance MATSUMARU, Kenji
51 06/28/2006 Research Paper Themes on Relationship among Corporation Tax Law, Commercial Law, and Corporate Accounting HARA, Shozou
51 06/28/2006 Research Paper Marked-to-Market Valuation of Securities for Corporation Tax Law Purpose
-Its Theoretical Ground and Potential for Wider Application-
TAKAGI, Mimako
51 06/28/2006 Research Paper Income Tax Administration during Its Introductory Period
-Focus on Income Tax Research Commission of Tokyo City-
SUZUKI, Yoshiyuki
52 06/28/2006 Research Paper Thought on Measures to Counteract Tax Avoidance
-Focus on Methods to Have Better Grip on Tax Avoidance Schemes-
MATSUDA, Naoki
52 06/28/2006 Research Paper On Ways to Gain Access to Assets Held Abroad and Assessing Them for Japanese Tax Purpose TAUCHI, Hikoichiro
52 06/28/2006 Research Paper On Aggregation of Profit and Loss
-Focus on Ways to Counteract Tax Shelter-
TAKAKURA, Akira
52 06/28/2006 Research Paper Tokumei-Kumiai (Silent Partnership) and International Taxation YAMAZAKI, Noboru
52 06/28/2006 Research Paper "RAIRYO KAKOU"(Variant of Manufacturing Contract) and Anti-Tax Haven Rule HASHIMOTO, Hidenori
52 06/28/2006 Research Paper Counteracting Tax Shelter for Tax Administration
-Taking into Consideration Management to LLP in Japan-
INAMI, Kuniyasu
52 06/28/2006 Research Paper Taxation on Marketed Real Estate Income Tax Shelter
-Focus on Disputes over Interpretation of Article 26 of Individual Income Tax and Its Possible Repeal-
SAKAI, Katsuhiko
52 06/28/2006 Research Paper Study Note of Taxation on International Tax Avoidance from Administrative Point of View
-3 Recent Supreme Court Decisions give the Lead to the Way-
YAMAZAKI, Noboru