No. | Release | Type | Theme | Writer |
---|---|---|---|---|
84 | 06/30/2016 | Research Paper | Remarks on the Reason for the Correction -Differences between the Reason of Disposition under the Administrative Procedure Act and under the Tax Law- |
NAKAMURA,Hidetoshi |
84 | 06/30/2016 | Research Paper | Issues Concerning the Succession of the Joint and Several Obligation for Tax Liability, etc. | IWABUCHI,Hiroyuki |
84 | 06/30/2016 | Research Paper | Additional Tax for Fraud Imposed on Non-book keeping Taxpayers | SAWAI,Katsumi |
84 | 06/30/2016 | Research Paper | Consideration for Principal of Taxation for Substantial Income Earner -Focusing on Judgment of Attribution of Income under the Income Tax Law- |
FUKUDA,Yoshiyuki |
85 | 06/30/2016 | Research Paper | Concerning Taxation in Case where There is a Will of Conversion into Money | KOYANAGI,Makoto |
85 | 06/30/2016 | Research Paper | "Deemed Gift" as Defined in Article 9 of the Inheritance Tax Law -Focusing on Tax Requisition on Capital Transactions- |
FRUYA,Yuji |
85 | 06/30/2016 | Research Paper | Consideration of Taxation on Small and Medium Sized Enterprise Operators -From the Viewpoint of the Inheritance Tax Law- |
KAI,Yuya |
85 | 06/30/2016 | Research Paper | Future Direction of the Indication on Alcoholic Beverage Container Labeling | UEDA,Masakatsu |
86 | 06/30/2016 | Research Paper | How the Restrictions under Private Law, etc. Influence the Amount of Revenue as Defined in Paragraph 2 of the Article 22 of the Corporation Tax Law -Consideration from Tokyo High Court Judgment on June 12, 2014- |
HATANO,Masahito |
86 | 06/30/2016 | Research Paper | Treatment of a Trust Beneficiary Right Which is divided Qualitatively under the Corporation Tax Law -Consideration from an Example of Monetary Claims Trust- |
YAMABAYASHI,Shigeo |
86 | 06/30/2016 | Research Paper | Research of the Corporation Taxation System on Public Interest Corporation, etc. -Focusing on the Taxation on Incorporated Educational Institutions- |
SUKEGAWA,Itsuki |
86 | 06/30/2016 | Research Paper | Theory and Application of the Consumption Tax on Financial Transactions | SHINOHARA,Katsutake |
86 | 06/30/2016 | Research Paper | Issues Related to Coverage of Certificates for the Provision of Goodsand Services Defined as One of Nontaxable Transactions in the Consumption Tax Law and Diversification of Means of Settlement | NABETANI,Akio |
87 | 06/30/2016 | Research Paper | Countries' Experiences with Response to Hybrid Mismatch Arrangements and Enforcement Issues in Japan | IMAMURA,Hiroshi |
87 | 06/30/2016 | Research Paper | Consideration on Burden of Proof under the International Taxation System in Connection with BEPS | INAMI,Kuniyasu |
87 | 06/30/2016 | Research Paper | Issues of the OECD VAT Guideline -Focusing on Head office-Branch Transactions- |
OGAWA,Hiroaki |