No. | Release | Type | Theme | Writer |
---|---|---|---|---|
57 | 06/20/2008 | Research Paper | Due Procedures on Collection of Tax Arrears -Research of Ideal Collection System- |
FUJITA, Kenji |
57 | 06/20/2008 | Research Paper | Tax Review on Non-Attachable Properties | TANIKAWA, Hideaki |
57 | 06/20/2008 | Research Paper | Various Issues on Statute of Limitation -Focus on Treatment of Delayed Request for Downward Tax Correction- |
SATOU, Kenichi |
57 | 06/20/2008 | Research Paper | Revision of Trust Law and Related Issues of Inheritance/Gift Tax | KAWAGUCHI,Yukihiko |
57 | 06/20/2008 | Research Paper | Research of Taxation Methods on Inheritance/Gift Tax | MIYAWAKI, Yoshio |
58 | 06/20/2008 | Research Paper | Treatment of Such Customer Service Points As Frequent Flyer Miles under Corporate Income Tax and Consumption Tax | TAKAYASU, Mitsuru |
58 | 06/20/2008 | Research Paper | On Dividend Taxation -Focus on Tax Treatment of Deemed Dividend From Own Shares- |
OYAMA, Masateru |
58 | 06/20/2008 | Research Paper | On Criteria for Allowable Write-off of Bad Debts for Tax Purpose -Analysis of Supreme Court Decision on Housing Loan Corporation- |
YADA, Kouichi |
58 | 06/20/2008 | Research Paper | On Criteria for Acceptable Tax Accounting Principles -In Consideration of Recent Change in Japan's Corporate Accounting System- |
HARA, Shouzou |
58 | 06/20/2008 | Research Paper | Comparison of Deductible Expenses under Corporate Income Tax and Necessary Expenses under Individual Income Tax -Focus on Family Corporations and Individual Proprietors- |
KAMIKAWA, Kazuhisa |
58 | 06/20/2008 | Research Paper | Profit Distribution under Bankruptcy Law and Withholding Tax -Focus on Distribution of Wages and Remunerations for Trustee in Bankruptcy- |
KATAYAMA, Tadashi |
58 | 06/20/2008 | Research Paper | On Income Categorization -Focus on Real Estate Income- |
HINO, Masahiko |
59 | 06/20/2008 | Research Paper | Taxation of International Investment Income -In Consideration of Major Countries' Recent Move and Trend- |
MATSUDA, Naoki |
59 | 06/20/2008 | Research Paper | Issues surrounding Foreign Business Entities and International Taxation -Focus on Problems derived from Country Difference in Concept of Corporation for Tax Purpose- |
HASEBE, Hiraku |
59 | 06/20/2008 | Research Paper | Review of Restricted Analysis of Tax Reduction/Exemption Clauses in accordance with Their Intent and Purpose -Focus on Court Decisions on Abuse of Foreign Tax Credit- |
SHIMIZU, Kazuo |
59 | 06/20/2008 | Research Paper | Taxation Issues concerning Mark-to-Market Valuation of Derivatives -Focus on Financial Institutions' Overthe-Counter Trading- |
TATEISHI, Shinichiro |
59 | 06/20/2008 | Research Paper | Taxation of Cross-Border Transfer of Intangibles -On Japan's Possible Adoption of Commensurate with Income Standard- |
INAMI, Kuniyasu |
59 | 06/20/2008 | Research Paper | On Transfer Pricing Documentation and Methods of Verifying Arm's Length Price -In search of Mutual Benefit for Taxpayers and Tax Authority- |
OKA, Naoki |
59 | 06/20/2008 | Research Paper | International Double Taxation on Inheritance/Gift -Focus on Foreign Tax Credit- |
KOBAYASHI,Syouji |