| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 78 | 06/26/2014 | Research Paper | Study on Institutionalization of Settlement in Tax Procedures －Approach from Analysis of Judicial Judgement Process－ |
SHINOHARA, Katsutake |
| 78 | 06/26/2014 | Research Paper | The Methods of Tax Collection in the case where Delinquent Taxpayers Waive Their Inheritance | KOSEKI, Noriko |
| 78 | 06/26/2014 | Research Paper | Study about "Business Scale" of Renting Property in Income Tax Law －Based on Comparison with Non-business Operation－ |
YONEMURA, Tadashi |
| 78 | 06/26/2014 | Research Paper | Taxation on Benefit from Loyalty Program in Individual Income Tax | UEDA, Masakatsu |
| 78 | 06/26/2014 | Research Paper | Donated Property under Special Taxation Measures Law Article 40 Para 1(Latter Part) －Focusing on the Cases of Organizational Restructuring－ |
WAKAKI, Yutaka |
| 78 | 06/26/2014 | Research Paper | The Extent of "Tax Evasion Case" in National Tax Violations Control Law －Whether Disciplinary Tax Criminal and Criminal of Evasion from Collection of Delinquent Tax should be Included－ |
CHIJI, Masami |
| 79 | 06/26/2014 | Research Paper | A Study on Corporation Tax Law Article 22(4) － From the Viewpoint of Income Concepts and Fair Tax Accounting Standards － |
KAKUDA, Kyosuke |
| 79 | 06/26/2014 | Research Paper | A Study on addressing Base Erosion and Profit Shifting (BEPS) for Japan (Ⅰ) | INAMI, Kuniyasu |
| 79 | 06/26/2014 | Research Paper | Notes on the Exchange of Information based on Tax Treaties Provisions －With a View to Making an Effective Request to Tax Treaty Partners－ |
WATANABE, Isao |
| 79 | 06/26/2014 | Research Paper | Intangibles for Transfer Pricing Purposes | KOYAMA, Sachi |