| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 72 | 07/05/2012 | Research Paper | Consideration concerning the Adversary Proceeding in a Request for Reconsideration －Focus on Relevance to an official Power Detection Doctrine－ |
ITO, Yoshimi |
| 72 | 07/05/2012 | Research Paper | About the Finding of Fact in the Case of a Discharge of Delinquent Tax －Focus on the Article 63 Clause 6 Item 4 of National Tax Procedure Law－ |
YONEMURA, Tadashi |
| 72 | 07/05/2012 | Research Paper | Practical Problems in Showing the Reason of Correction or Decision | SATO, Shigeru |
| 72 | 07/05/2012 | Research Paper | Consideration concerning Taxation on Business Income Earners －Focus on the Review of the Introduction of the Deduction of Estimated Expense in Business Income－ |
ASAI, Kaname |
| 73 | 07/05/2012 | Research Paper | About an Application of the Non-recognition Provision of Transactions or Calculations concerning Structure Reorganizations | SAIKI, Hidenori |
| 73 | 07/05/2012 | Research Paper | Consideration concerning Identification of Foreign Business Entities for Tax Purposes | OCHIAI, Hideyuki |
| 73 | 07/05/2012 | Research Paper | The Handling of Taxations on Salaries and Benefits etc. in a Withholding Income Tax | NARUSE, Yohei |
| 74 | 07/05/2012 | Research Paper | The Interface between Inheritance Tax and Income Tax －Consideration from the Case of "Double-Taxation on Life Insurance Annuity"－ |
SHINOHARA, Katsutake |
| 74 | 07/05/2012 | Research Paper | The Review of Liquidation and Rationalization of Income Deductions －Focus on Income Deductions other than Personal Deduction－ |
HARA, Masako |
| 74 | 07/05/2012 | Research Paper | Study concerning the Reality of Sukuk (Islamic Bonds) | UEDA, Masakatsu |
| 74 | 07/05/2012 | Research Paper | Consideration concerning the Substantivity provided in Article 37 of Income Tax Law | MATSUYAMA, Osamu |
| 75 | 07/05/2012 | Research Paper | Consideration concerning Designer Rate Tax －Focus on the Taxation System in Switzerland－ |
TANAKA, Toshihisa |
| 75 | 07/05/2012 | Research Paper | About the Application of various Profit Split Methods under the Best Method Rule －Rationale and Applicability－ |
YOKOSAWA, Yoshinobu |
| 75 | 07/05/2012 | Research Paper | Consideration concerning the Taxation on International Business Restructuring －From the Viewpoint of Transfer Pricing Taxation－ |
INAMI, Kuniyasu |