ZEIDAI RONSO (No.80-83)
No. Release Type Theme Writer
80 07/03/2015 Research Paper Issues regarding suspension on procedure for tax collection IWABUCHI, Hiroyuki
80 07/03/2015 Research Paper Assets valuation regardless of basic instructions on valuation of assets
-With a focus on reviews of "special reasons" in court cases-
YAMADA, Shigemasa
80 07/03/2015 Research Paper Fair Market Valuation of internally generated goodwill KAKUDA, Kyosuke
80 07/03/2015 Research Paper Scope of legal examination work in National Tax Tribunal as a third party agency KIGAMI, Ritsuko
81 07/03/2015 Research Paper Taxation on small enterprizes
-With a focus on reviews of pass-through taxation on small enterprizes-
SAKAI, Kazuo
81 07/03/2015 Research Paper Relationship between continuous action and income nature decision
-With a focus on taxation of winning horse racing bet income gained with internet-
UEDA, Masakatsu
81 07/03/2015 Research Paper Scope of real property income
-The meaning of "income from lease"-
FUKUDA, Yoshiyuki
81 07/03/2015 Research Paper Issues over loss accrued and loss compensation in individual income tax act HIGASHIYASHIKI, Sachiyo
82 07/03/2015 Research Paper Issues over interpretation/application of action or computation denied by article 132-2 regarding reorganization KAKIHARA, Yoshimi
82 07/03/2015 Research Paper A study regarding designated administrator system
-With a focus on judgement of profitmaking business in corporation tax act-
TAKEMOTO, Hidetaka
82 07/03/2015 Research Paper Issues in case that tax evasion is regarded as a predicate offence of money laundering CHIJI, Masami
83 07/03/2015 Research Paper Tax avoidance which should be subject to CFC rules NABETANI, Akio
83 07/03/2015 Research Paper A Study on addressing Base Erosion and Profit Shifting (BEPS) for Japan (Ⅱ) INAMI, Kuniyasu
83 07/03/2015 Research Paper Issues of taxable income calculation according to the domestic regulation in CFC rules ISHII, Takashi