| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 108 | 06/30/2023 | Research Paper | Study on Estimated Taxation : The Pogress of Systems to Identify Foreign Assets and their Taxation | NISHIDA.Akio |
| 108 | 06/30/2023 | Research Paper | Taxation of Annuities Paid in Foreign Currency Based on Life Insurance Contracts Related to Inheritance Tax | UEDA.Masakatsu |
| 108 | 06/30/2023 | Research Paper | Study on Depreciation in the Income Tax Act | HIROSE.Tomio |
| 108 | 06/30/2023 | Research Paper | Study on the Diversification of National Tax Payment Methods and the Promotion of Cashless Payments : Considering the Future Possibilities of the Consignment of Payment System | MATSUDA.Yuji |
| 109 | 06/30/2023 | Research Paper | Study on Transfer of Assets : Focusing on the Taxation in Case of Partition of Property in Co-Ownership with Adjustments for Excess and Deficiency | FUJIYAMA.Naoki |
| 109 | 06/30/2023 | Research Paper | Deemed Inheritance in the Income Tax Act : Focusing on Capital Gains | MORITA.Tetsuya |
| 109 | 06/30/2023 | Research Paper | Study on Issues Related to Depreciation System | KANII.Hidehiro |
| 109 | 06/30/2023 | Research Paper | A Consideration of Issues Concerning the Invoice-Based Method : A Study on Special Exceptions, etc. for Smooth Introduction of the Invoice-Based Method | SANO.Keiichiro |
| 110 | 06/30/2023 | Research Paper | Taxation Approaches for Gig Workers | KITAZAWA.Ichiro |
| 110 | 06/30/2023 | Research Paper | Issues on Taxation of Retirement Benefit Systems : Focusing on the Treatment of Payment of Retirement Allowances for Termination in Case of Retirement Age Extension | YUI.Masashi |
| 110 | 06/30/2023 | Research Paper | The State of Minimum Production Quantity Criteria on Liquor Manufacturers License | MOURI.Yasuhiro |
| 110 | 06/30/2023 | Research Paper | Disposition for Delinquent Taxes on New Property Rights in the Digital Society : Focusing on Property Related to NFTs | TSUYUKI.Masato |
| 110 | 06/30/2023 | Research Paper | Potential Utilization of ICT and AI Technologies in Tax Administration : Including Data Analysis and Its Organizational Structure | URAHIGASHI.Toshihiro |