ZEIDAI Journal is a booklet, including research papers on taxes / tax accounting, court case studies, lecture texts, and foreign information, written by NTC / NTA officials and university professors. ZEIDAI Journal is not for sale, but we distribute it to the National Diet Library, university libraries, and other institutions that research tax theories. (Back Issues)
Research Department conducts theoretical and empirical research on taxes and tax accounting. The research outcomes are published in ZEIDAI RONSO and ZEIDAI Journal, and presented in Public Lectures at Wako Campus.
| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 35 | 3/22/2023 | Lecture Record | Whether income tax is imposed on gains from the transfer
of movables for daily living and from the forgiveness of debts
for the school expenses: Individual Considerations for nontaxable Income |
IWASAKI,Masaaki |
| 35 | 10/14/2022 | Lecture Record | Issues and Taxation on Land with Unknown Owner and Land and Rights with No or Little Use | SAKAI,Katsuhiko |
| 35 | 5/18/2022 | Lecture Record | Trends and Issues in Inheritance Tax and Gift Tax | SHIBUYA,Masahiro |
| 35 | 6/22/2023 | Article | Consideration on the National Tax Agency’s “Approach to enhance the corporate governance on tax matters” | NAKADA,Satoru |
| 35 | 5/19/2023 | Article | Japan’s Strategy for International Tax Dispute Resolution: Lessons from Prisoner’s Dilemma and WTO Japan Alcoholic Beverages Case |
TAKAHASHI,Mari |
| 35 | 10/14/2022 | Article | Trends in Taxation Philosophy: Transition over Equity and Distribution | KURIHARA,Kazutomi |
| 35 | 6/10/2022 | Article | An Introductory Study About Income Taxation on Body Parts | SUMINAGA,Kana |
| 35 | 12/1/2021 | Article | the Applicability of Entertainment and Socializing Expenses Related to the Recreational Events to Employees： Consideration from Fukuoka District Court Decisions Judgment on April 25, 2017 |
NAKAMURA,Ryuichi |
| 35 | 7/7/2023 | Research Report | The National Tax College’s response to the COVID-19 pandemic | HATSUGAI,Takeshi |
| 35 | 5/31/2023 | Information on Tax System & Administration Abroad | Indonesia’s Tax Administration and Recent Major Efforts | IMAI,Seiichiro |
| 35 | 5/31/2023 | Information on Tax System & Administration Abroad | Tax Administration and update of Tax System in Thailand | TSUKUI,Hidekazu |
All the contents in ZEIDAI Journal are based on writers' personal opinion and are not the official opinions of the National Tax College, the National Tax Agency or the National Tax Tribunal.