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 |
|---|---|---|---|---|
| 38 | 8/26/2025 | Lecture Record | The New Tax Environment Driven by the Invoice System and the Electronic Books Maintenance Act －The Establishment of an Active and Democratic Tax Society－ |
SAKAI,Katsuhiko |
| 38 | 6/23/2025 | Lecture Record | Mechanisms to Ensure Proper Tax Filing： Such as Bookkeeping Obligations and Information Reporting Systems |
MATSUZAKI,Keisuke |
| 38 | 5/29/2025 | Articles | Tax Audits and Enforcement in Cryptocurrency Transactions: The Role of Blockchain Analysis and Profit-and-Loss Calculations |
IZUMI,Junya |
| 38 | 8/26/2025 | Articles | Re-visiting “Transfer Pricing Taxation” and “Taxation on Donations to Foreign Affiliated Company” －With a Focus on Arm's Length Price vs. FMV, and Interpretation of Tax Treaty Articles－ |
IKEDA,Yoshinori |
| 38 | 6/23/2025 | Articles | A Study on Tax Exemption and Reduction for Cross-Border Investment Income of Pension Funds | ESAKI,Junko |
| 38 | 9/19/2025 | Articles | Delegation by Cabinet Order Regarding the Tax-Exempt Interest System for Specified Foreign Bonds Held by Private Entities －Based on Tokyo High Court Decision of September 30, 2021, and Tokyo District Court Decision of December 1, 2020－ |
NAKAMURA,Ryuichi |
| 38 | 6/23/2025 | Information on Tax Society | Reports on the 76th IFA(International Fiscal Association)Annual Congress | TAKAHASHI,Mari IIDA,Junichi |
| 38 | 7/17/2025 | Research Report | Modern Japanese Tax Administration and Relevant Private Organizations: Partners Supporting the Tax System | IMAMURA,Chifumi |
| 38 | 6/23/2025 | Commentary of the Cases Judged by National Tax Tribunal | A Case in Which a Public Auction Announcement Was Revoked in Its Entirety, Citing That the Disposition, While Not Illegal, Was "Unfair." Decision of the National Tax Tribunal, August 21, 2023 (Case No.132, Collection of Decisions) |
MURAMATSU,Yosuke |
| 38 | 6/23/2025 | Information on Tax System & Administration Abroad | An Overview of EU Taxation and Administrative Cooperation | HAYASHIGUCHI,Yuki |
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.