1. HOME(Japanese)
  2. National Tax Agency JAPAN
  3. National Tax College
  4. Research Activities
  5. ZEIDAI RONSO (No.53-56)

ZEIDAI RONSO

ZEIDAI RONSO (No.53-56)
No. Release Type Theme Writer
53 07/04/2007 Research Paper Methods for Efficient Disposition of Tax Arrears
- Risk Management and Approach Based on Arreas' Categories -		 KUROSAKA,Shouichi
53 07/04/2007 Research Paper "Reasonable Cause" in General Law of National Taxes §65-4
-Analysis via Relevant Court Cases -		 SATOU,Kenichi
53 07/04/2007 Research Paper Comparison of Judgements by Courts and Tax Tribunals
- Focus on Tribunals' Fact Finding and Deliberation -		 KOYANAGI,Makoto
53 07/04/2007 Research Paper Impact of Administrative Appeal Law's Drastic Reform on Tax Administration KAMIKAWA,Kazuhisa
53 07/04/2007 Research Paper Relationship between Claim for Administrative Correction Based on General Law of National Taxes §23(2)1 and Binding Effect of Court Decisions SEKINO,Kazuhiro
53 07/04/2007 Research Paper Challenges facing Tax Collection in the Wake of Reform of Special Law on Transfer of Movables and Claims DESHIMARU,Kaori
53 07/04/2007 Research Paper Corporate Split-up and Problems in Tax Collection HIRAKU,Rikiya
54 07/04/2007 Research Paper Corporate Inversion and International Taxation
- Anxiety to International Tax Avoidance Used by Cross-border Triangle Merger -		 YAMAZAKI,Noboru
54 07/04/2007 Research Paper Japan's Anti-Tax Haven Provisions and Tax Treaties
- the Propriety of the Application of Japanese Anti-Tax Haven Provisions to the Income Attribute to Participation in Subsidiaries exist in the Countries Contracted Double Taxation Convention between Japan -		 HASHIMOTO,Hidenori
54 07/04/2007 Research Paper Quest for Countermeasures of Lawsuit Problems on Transfer Pricing Cases
- Through Survey Analyses of Lawsuit Actual Conditions about the U.S. Transfer Pricing Cases etc. -		 INAMI,Kuniyasu
54 07/04/2007 Research Paper Anti-Tax Haven Provision and Principle of Taxation on Actual Beneficiary
- Taxation of Retained Incomes of Flag of Convenience Company and its Aggregation of Profit and Loss -		 TAKAYASU,Mitsuru
54 07/04/2007 Research Paper International Taxation and Its Future Themes
- Corroboration of Basics of Japan's International Taxation vis-a-vis such Current Problems as International Tax Avoidance -		 HARA,Shouzou
55 07/04/2007 Research Paper Substance over Form and Abuse of Law
- Their Potential and Limit for Denying Tax Avoidance -		 MATSUDA,Naoki
55 07/04/2007 Research Paper E-Commerce Taxation in the Contemporary United States
- Focus on Sales and Use Tax Issues in the Interstate Transactions -		 FUJITA,Eriko
55 07/04/2007 Research Paper Research of Domestic Source Incomes
- Focus on Conceptual Definition of Assets in Corporate Income Tax Law §138(1)1 -		 NAKAMURA,Ryuichi
55 07/04/2007 Research Paper Corroborative Research of Tax Avoidance Cases
- Search for Critical Points for Administrative Disposition from Court Cases -		 SHIMIZU,Kazuo
55 07/04/2007 Research Paper Taxation of Assets Succession by Stock Value Transfer TAUCHI,Hikoichiro
55 07/04/2007 Research Paper Research of Comprehensive Anti-Avoidance Clause on Improper Transactions involving Family Corporations
- Focus on Transactions to Reduce Individual Income Tax -		 MURAI,Yasuto
56 07/04/2007 Research Paper Financial Transactions and Taxation
- Focus on Corroboration of Fundamental Problems and Review of Appropriate Approaches -		 SASAKI,Yukio
56 07/04/2007 Research Paper Taxation of Pass-through Entities
- Arguments over Taxation of Investors in Partnerships -		 HASEBE,Hiraku
56 07/04/2007 Research Paper Direction of Corporate Income Tax Law Adjustment to Accounting Standards on Inventory Asset Valuation HARA,Shouzou
56 07/04/2007 Research Paper Sanctions on Tax Avoidance NAKAMURA,Hiroshi
56 07/04/2007 Research Paper Review of Inheritance and Gift Tax
- vis-a-vis Newly-Emerged NPO -		 MIYAWAKI,Yoshio
56 07/04/2007 Research Paper Historical Analysis of Individual Income Tax Adopted in 1887 USHIGOME,Tutomu

Page Top