| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 68 | 06/28/2011 | Research Paper | Taxation on Substantial Income Earner and Judging Element for Recognition of Employment Relationship (Withholding Agent) -Effect on Payment of Withholding Income Tax using name of third party- |
TSUNODA, Motoyuki |
| 68 | 06/28/2011 | Research Paper | Consideration on Revision of Action Paulienne -Focus on Discrimination in Performance of Obligation from the Viewpoint of the Practical Work in National Tax Collection- |
KURITANI, Keiichi |
| 68 | 06/28/2011 | Research Paper | Consideration on Introduction of Tax Amnesty to Japan | INAMI, Kuniyasu |
| 68 | 06/28/2011 | Research Paper | Requirement for Exemption of Penalty Taxes -In conjunction with Protection of Taxpayers' Rights- |
OCHIAI, Hideyuki |
| 69 | 06/28/2011 | Research Paper | Income Taxation on Compensation for Damages on Properties -From the Viewpoint of Law and Economics- |
SHINOHARA, Katsutake |
| 69 | 06/28/2011 | Research Paper | Consideration on Article 84 of Cabinet Order for Individual Income Tax Act -Focus on Treatment of Stock Acquisition Rights for Individuals- |
HARA, Masako |
| 69 | 06/28/2011 | Research Paper | Calculation of Income from Benefit (Lumpsum Payment and /or Annuity) Received under Life Insurance Contract | UEDA, Masakatsu |
| 69 | 06/28/2011 | Research Paper | Study on the System of Judgement of Taxpayer Stipulated in Inheritance and Gift Tax Act | MIYAWAKI, Yoshio |
| 69 | 06/28/2011 | Research Paper | Treatment of Finance Lease in Inheritance tax | MAENO, Yasushi |
| 70 | 06/28/2011 | Research Paper | Issues regarding taxation on retirement allowances -Focus on treatment of payment of retirement allowances for termination in case of change in duties of directors- |
YADA, Kouichi |
| 70 | 06/28/2011 | Research Paper | Consideration on taxation of employee stock ownership plan | SAIKI, Hidenori |
| 70 | 06/28/2011 | Research Paper | Consideration on recognition of profit -Influence on fundamental directive of corporation tax act- |
IKEDA, Makoto |
| 70 | 06/28/2011 | Research Paper | Consideration on consumption tax liability of Non-residents -Focus on transfers of assets, etc. by business entities that have no offices in Japan- |
MIYAKAWA, Hiroyuki |
| 71 | 06/28/2011 | Research Paper | Tax treatment of cross border group interest | KOJIMA, Nobuko |
| 71 | 06/28/2011 | Research Paper | Comparability requirement for transfer pricing | TANAKA, Toshihisa |
| 71 | 06/28/2011 | Research Paper | New concept of controlled foreign company rules -Focus on income from assets- |
YASUI, Kuriko |
| 71 | 06/28/2011 | Research Paper | Reaction to tax avoidance using foreign trusts -Focus on treatment of foreign investment trusts- |
MOTONAMI, Naoki |
| 71 | 06/28/2011 | Research Paper | Issues of international double taxation on stock option benefits | YOSHIMURA, Norie |