ZEIDAI RONSO (No.91-94)
No. Release Type Theme Writer
91 06/29/2018 Research Paper The Revision of General Law of National Taxes (in December 2011) and Tax Administration SAKUTA.Takashi
91 06/29/2018 Research Paper Relevance between Illegality in Tax Audit Procedures, and Tax Assessment MORI.Fumihito
91 06/29/2018 Research Paper A Study on Religion-Related Businesses, Focusing on the Requirements for Profit-Making Businesses for the Purpose of Corporate Income Tax Law SASAKI. Kazunori
91 06/29/2018 Research Paper Issues, for the Purpose of Corporate Income Tax Law, Which Will Possibly Emerge through the Introduction of the Attributable Income Principle YAMABAYASHI.Shigeo
92 06/29/2018 Research Paper A Study on Timing of Revenue- Recognition regarding Stock-Based Incentive Compensation HATAYAMA.Shigeki
92 06/29/2018 Research Paper A Study on Requirements for Levying a Heavy Additional Tax against False Descriptions in an Account Statement and a Receipts and Expenses Statement under the Blue Return System AKAKABE. Ryuji
92 06/29/2018 Research Paper Considerations on Personal Income Tax Assessments on Trusts Whose Beneficial Interests are individually specified by Qualitative differences SASAKI. Makoto
92 06/29/2018 Research Paper Taxation on A Person Who Realized Gain on Donation from Favorably Issued Securities UEDA.Masakatsu
93 06/29/2018 Research Paper A Distinction between "Machinery and Equipment" and "Furniture and Fixtures" as Depreciable Assets NISHIZUMI.Kensuke
93 06/29/2018 Research Paper Effects of the Revision of the Civil Codes on Corporate Income Tax Treatments MIKAMI.Junpei
93 06/29/2018 Research Paper Considerations on Predictability for Purchasers in Applying the Reverse Charge System for the Consumption Tax MIURA.Yuki
93 06/29/2018 Research Paper A Study on Administrative Sanctions concerning Indirect National Taxes, Focusing on Refund Arrangements of Petroleum and Coal Tax YAMADA. Akio
94 06/29/2018 Research Paper A Study on Anti-Tax Avoidance, Focusing on the Need to Introducing A General Anti-Avoidance Rule into the Japanese Tax Laws SUZUKI.Hisashi
94 06/29/2018 Research Paper Relevance between Article 64 of Inheritance Tax Law and Paragraph 6 of National Tax Agency Directives on Evaluation of Assets KATO.Hiroshi
94 06/29/2018 Research Paper Location of Assets for the Purpose of Inheritance Tax Law MAEDA.Hiroki
94 06/29/2018 Research Paper Issues with A Disposition of Delinquency against Inherited Deposit, Taking into Account the Modification of the Supreme Court Precedent HASEGAWA.Takeru