| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 60 | 06/25/2009 | Research Paper | High-Income Individuals and Large Corporations in Japan : Behaviors and Their Implications on Tax Administration | OKA, Naoki |
| 60 | 06/25/2009 | Research Paper | Discussion Points and Future Direction of Integrated Taxation of Financial Income | HARA, Takehiko |
| 60 | 06/25/2009 | Research Paper | Blue Return System's Significance and Its Future | HINO, Masahiko |
| 61 | 06/25/2009 | Research Paper | Analysis of Revenue Raising Function and Wealth Redistribution Function of Income Tax | NARUSHIMA, Yasuo |
| 61 | 06/25/2009 | Research Paper | On Environmental Taxes and Energy-Related Taxes | SHINOHARA, Katsutake |
| 61 | 06/25/2009 | Research Paper | Assets Valuation and Tax Avoidance - Focus on Analysis of Relevant Court Cases- |
KAWAGUCHI, Yukihiko |
| 61 | 06/25/2009 | Research Paper | Review of Gift Tax - Focus on Prevention of Tax Avoidance - |
IWASA, Yukari |
| 61 | 06/25/2009 | Research Paper | On Taxation of Income from Life Insurance Contract | TERAUCHI, Masahiro |
| 62 | 06/25/2009 | Research Paper | Taxation of Dividend - Research from the Viewpoint of Integration of Classical Dividend Concept and Deemed Dividend - |
OYAMA, Masateru |
| 62 | 06/25/2009 | Research Paper | Timing of Income Recognition of Compensation for Embezzelement | YADA, Kouichi |
| 62 | 06/25/2009 | Research Paper | Taxation of Family Corporation - Focus on Adjustment as a Consequence of Application of Anti-avoidance Provisions on Family Corporations - |
IDE, Yuko |
| 62 | 06/25/2009 | Research Paper | Tax Treatment of Air Rights | IKEDA, Makoto |
| 62 | 06/25/2009 | Research Paper | Difference between Capital and Debt of Small and Mid-Size Companies - Focus on Capital Nature of Loan from Shareholders - |
TANEGO, Seiji |
| 62 | 06/25/2009 | Research Paper | On Treatment of Service Contribution for Corporate Income Tax Purpose | TAKAHASHI, Masaaki |
| 63 | 06/25/2009 | Research Paper | Implications of Japan's Move to Foreign Dividend Exemption Method - Focus on Its Effect on Transfer Pricing and Tax Avoidance - ＜English Summary＞ |
MATSUDA, Naoki |
| 63 | 06/25/2009 | Research Paper | Reconsideration of the income attribution approach and exceptions under CFC rules in Japan | BAN, Tadahiko |
| 63 | 06/25/2009 | Research Paper | Review of Withholding Tax System on Income Sourced in Japan - Focus on Withholding Tax on Royalties for Intellectual Property - |
KIMURA, Masayo |
| 63 | 06/25/2009 | Research Paper | Tax Arrear Issues concerning Aggregate Mortgage - Focus on Problems after Supreme Court Ruling on Feb. 15, 2007 - |
AKIYAMA, Masako |