| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 88 | 06/30/2017 | Research Paper | Discussions on the Future of Tax Exemption Sales Thresholds System for Businesses in Consumption Tax | YAMADA. Akio |
| 88 | 06/30/2017 | Research Paper | A Review of Taxable Properties for Inheritance Tax: A Study for an Introduction of a New System | SAKO. Kazuo |
| 88 | 06/30/2017 | Research Paper | Clarification of "Newly Obtained Information" in Proceedings of Additional Tax Examinations | AKAKABE. Ryuji |
| 88 | 06/30/2017 | Research Paper | Significance and Influence of Cases Refused to Hear by the Supreme Court | KOYANAGI. Makoto |
| 88 | 06/30/2017 | Research Paper | Taxation of virtual currency: current situation and issues | YASUKOUCHI. Makoto |
| 89 | 06/30/2017 | Research Paper | A Recommendation for Improvements of the Consolidated Taxation System | YAMABAYASHI. Shigeo SUZUKI. Hisashi HATANO. Masahito |
| 89 | 06/30/2017 | Research Paper | Identification of Businesses and Taxable Profits in Digital Contents Industry | SASAKI. Kazunori |
| 89 | 06/30/2017 | Research Paper | A Study on Article 25, Paragraph 3 of the OECD Model Tax Convention on Income and Capital: Mutual Agreement Procedures on Double Taxation Not Provided for in the Convention | TAKARAMURA. Kazunori |
| 90 | 06/30/2017 | Research Paper | A Study on Treatment of Building Demolition Cost under Income Tax Law, Focusing on Relation between Its Demolition Purpose and Necessity of Expenditure | MORISHIGE. Ryoji |
| 90 | 06/30/2017 | Research Paper | Discussions on whether a Taxpayer, on the Ground of Miscomprehension, Can Replace Its Application of a Computation Method for Consumption Tax, Which Is Required To Be Filed with an Initial Tax Return | SAWAI. Katsumi |
| 90 | 06/30/2017 | Research Paper | Considerations of a Double Taxation by Inheritance Tax and Income Tax, Focusing on the Relation between Inheritance Tax and Capital Gains | FURUYA. Yuji |
| 90 | 06/30/2017 | Research Paper | Discussions on a delinquent tax exemption, when tax in Arrears is paid by seized assets of a Joint and several obligor in Inheritance tax law: Interpretation of Article 63, paragraph 5 of the General Law of National Taxes | MOTOHASHI. Minoru |
| 90 | 06/30/2017 | Research Paper | A Distributed Share Reducing Request in Regard to Inheritance and a Succession of Tax Liability | MAEDA. Sumitake |