| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 105 | 06/30/2022 | Research Paper | Impact of Additional Tax System on Taxpayers Tax Compliance | KAKIHARA.Shouichi |
| 105 | 06/30/2022 | Research Paper | Taxation of Life Insuarance Contracts in Foreign Currency | UEDA.Masakatsu |
| 105 | 06/30/2022 | Research Paper | Todays'Significance of Non-permanent Resident System | UEDA.Yumiko |
| 105 | 06/30/2022 | Research Paper | Study on Taxation in Relation to Inheritance Tax or Gift Tax Associated with the Act Partially Amending the Civil Code (Related to Inheritance) | FUJIYAMA.Naoki |
| 105 | 06/30/2022 | Research Paper | Issues Concerning Tax Avoidance of Inheritance Tax or Gift Tax on Corporate Reorganizations | MORITA.Tetsuya |
| 106 | 06/30/2022 | Research Paper | Classification Under the Corporate Tax Law in the case of Dividends Received from both Capital Surplus and Retained Earnings：Consideration from Supreme Court Decisions Judgment on March 11, 2021 | OHNO.Mayumi |
| 106 | 06/30/2022 | Research Paper | Study on Consignment Sales Under The Reduced Tax Rate System for Consumption Tax：Based on Osaka District Court Decisions Judgment on June 18, 2013 | TAKITA.Shinkou |
| 106 | 06/30/2022 | Research Paper | A Study on Digitalization of Consumption tax filing Procedures：Focusing on a possibility of adopting "Pre-filled tax returns" by utilizing Real-time reporting system | SATO.Tomohiro |
| 106 | 06/30/2022 | Research Paper | Efficient Implementation of Mutual Agreement Procedure Focusing on Advance Pricing Arrangements | MAEDA.Akihide |
| 107 | 06/30/2022 | Research Paper | The State of Supply and Demand Adjustment Requirments on Liquor Manufacturers License and Distributors License | MOURI.Yasuhiro |
| 107 | 06/30/2022 | Research Paper | Study on the Prevention of Human Error in Tax Administration：In Light of the Trend toward Center-Based System for Internal Administrative Tasks and Their Increezing Efficiency | KUDO.Makoto |
| 107 | 06/30/2022 | Research Paper | Diversification of Buisiness Models and Procedures for Tax Delinquencies | TSUYUKI.Masato |
| 107 | 06/30/2022 | Research Paper | Offsetting a Seized Claim as a Passive Claim | NISHIKOKUBARU.Yu |