| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 102 | 06/30/2021 | Research Paper | The Scope of "Operations" in the Income Tax Act | KAKIHARA.Shouichi |
| 102 | 06/30/2021 | Research Paper | The Meaning of "Consideration" in the Income Tax Act | UEDA.Masakatsu |
| 102 | 06/30/2021 | Research Paper | Principle of Taxation on a Substantial Income Earner Regarding Real Estate Income | OZAKI.Yosuke |
| 102 | 06/30/2021 | Research Paper | A Study on Imposition of Heavy Additional Tax in Relation to Inheritance Tax or Gift Tax: The Criteria for Imposition in the Cases of Willful Understatements Without Affirmative Acts | FUKUHARA.Toshiyuki |
| 103 | 06/30/2021 | Research Paper | A Study on Book and Record Keeping System: With a Focus on the System in the Corporation Tax Act | TAKITA.Shinkou |
| 103 | 06/30/2021 | Research Paper | A Study on Corrective Actions After Implementation of the Invoice System: Based on Penal Provisions for Issuance of Non-Eligible Invoices | CHIBA.Takashi |
| 103 | 06/30/2021 | Research Paper | Study of VAT/GST Carousel Scheme | NISHIKORI.Shunsuke |
| 103 | 06/30/2021 | Research Paper | Study on Requests for Review Concerning Notice of Denial of Requests for Reassessment: With a Focus on the Scope of Review When a New Claim is Made by the Taxpayer | OHNO.Mayumi |
| 103 | 06/30/2021 | Research Paper | Future Issues Arising from Deciding Target Area of Soft Law about Interpretation or Application of Tax Law | UEDA.Yumiko |
| 104 | 06/30/2021 | Research Paper | Use of ADR Mechanisms in MAP Cases in Japan: A Study on Supplementary Dispute Resolution Mechanisms Other Than Arbitration | MAEDA.Akihide |
| 104 | 06/30/2021 | Research Paper | Arbitration Procedures under Tax Treaties: Study from the Perspective of Wider Adoption and Implementation | ISHIWATARI.Tomohiro |
| 104 | 06/30/2021 | Research Paper | A Study on Travel Ban for Delinquent Taxpayers Who Try to Evade Tax Collection Internationally: With a Focus on Denial or Invalidation of Passport | KUDO.Makoto |
| 104 | 06/30/2021 | Research Paper | Issues Related to Secondary Tax Liability of Family Companies | KATOU.Yoshinori |