ZEIDAI RONSO (No.111-113)
No. Release Type Theme Writer
111 06/28/2024 Research Paper Taxation of Individual Income Tax in the Case of a Mistake in an Act Based on Private Law NISHIDA.Akio
111 06/28/2024 Research Paper Recognition and the Timing of Recording of Foreign Exchange Gains or Losses by Individual Taxpayers UEDA.Masakatsu
111 06/28/2024 Research Paper A Consideration of the Foreign Tax Credit System for Individual Income Tax HIROSE.Tomio
111 06/28/2024 Research Paper Study on Reasonableness for Executive Compensation Under the Corporate Tax Law:
Focusing on Retirement Allowances
ODA.Takao
112 06/28/2024 Research Paper The Proper Way to Evaluate Land With Rights Established:
Focusing on Analysis of Circular Notices and Court Cases
IDETA.Junji
112 06/28/2024 Research Paper Issues on What Unit Land should be Evaluated SAKAI.Hideyuki
112 06/28/2024 Research Paper Study on Inheritance Tax Payment in Kind:
Focusing on Highly Convertible Assets Like Listed Stocks
MATSUDA.Yuji
112 06/28/2024 Research Paper Mutual Agreement Procedures and Domestic Remedy Procedures:
The Relation Between Domestic Remedy Procedures Such as Settlements and Tax Litigation in Treaty  Partner Jurisdiction and Mutual Agreement Procedures
ISHIZUKA.Ryoji
113 06/28/2024 Research Paper Study of How DeFi (Decentralized Finance) is Treated for Tax Purposes UEMURA.Kazunori
113 06/28/2024 Research Paper A Research on the Theory of Imposition of Heavy Additional Tax Focusing on the Requirements for  Consumption Tax KITAZAWA.Ichiro
113 06/28/2024 Research Paper Establishment of a Discourse on the Cultural and Traditional Nature of Japanese Sake KANII.Hidehiro
113 06/28/2024 Research Paper Measures to Ensure the Effectiveness of Tax Debt Collection in Other Countries and the Possibility of  Introducing Such Measures in Japan:
Over Taxpayer Information (Use of Credit Scores, Release of Names of Tax Debtors, and Disclosure of  Corporate Taxpayer Information)
INOUE.Aya
113 06/28/2024 Research Paper Study of Demands by Electronic Means to Overseas Tax Debtors IKEBA.Seigo