| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 99 | 06/30/2020 | Research Paper | Income Tax Treatment of Employment Income for Foreign Workers － with a Focus on the Treatment Under Tax Treaties － |
MATSUOKA. Katsutoshi |
| 99 | 06/30/2020 | Research Paper | Taxation of Life Insurance Contracts Transferred from a Corporation to an Employee | UEDA. Masakatsu |
| 99 | 06/30/2020 | Research Paper | The Role of Tax-exempt Income in the Individual Income Tax System | UEDA. Yumiko |
| 100 | 06/30/2020 | Research Paper | A Study on "Continuity of Control to the Transferred Assets" and "Continuity of Investment" in the Corporate Reorganization Tax System | KIMURA. Miyuki |
| 100 | 06/30/2020 | Research Paper | Income Recognition of Loyalty Points Earned by a Corporation | NUMATA. Wataru |
| 100 | 06/30/2020 | Research Paper | Study on the Corporate Income Tax Treatment When an Act Under Private Law Performed by a Reorganization Company or a Company Under Bankruptcy Proceedings is Revoked, Cancelled or Voided | OKAMURA. Hidenao |
| 100 | 06/30/2020 | Research Paper | The Sharing Economy and Consumption Tax － with a Focus on the Scope of the Meaning of "Business Purposes" and Its Tax Credit on Purchases － |
YAMADA. Toshiya |
| 101 | 06/30/2020 | Research Paper | Succession of Income Tax Liability | NAKAGAMI. Kanako |
| 101 | 06/30/2020 | Research Paper | Consideration on the Applicability of Income Generated from Transactions Related to Crypto Assets (Virtual Currency) to Domestic Source Income |
HAYASHI. Kensuke |
| 101 | 06/30/2020 | Research Paper | The Significance of Exit Tax － The Extent of Its Covered Assets － | NISHIKORI. Shunsuke |
| 101 | 06/30/2020 | Research Paper | Disputes After the Extinction of Legal Effects of a Seizure of Claim － Remedies for Delinquent Taxpayers Such as Lawsuits for Return of Unjust Enrichment － |
YOKOGAWA. Koji |