ZEIDAI RONSO (No.57-59)
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