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.

The latest issue(No.37)(June,2025)
No. Release Type Theme Writer
37 3/19/2025 Lecture Record Tax Reform for Supporting Childcare and Promoting Wage Increases, and Future Issues IWASAKI,Masaaki
37 3/19/2025 Lecture Record Challenges and Prospects of Property Valuation:
Property Valuation in Income and Property Taxation
SAKAI,Katsuhiko
37 10/8/2024 Articles Some Issues on Collection Procedures for Tax Delinquency Against Deposit Refund Claim SHIRAKI,Yasuharu
37 1/27/2025 Articles Analysis on the Remaining Issues Regarding the Interpretation of the Meaning of “Unreasonableness” in Paragraph 1 of Article 132 in the Corporation Tax Act Based on the Supreme Court Decision on the Universal Music Case ARAI,Hideo
37 1/27/2025 Articles Cross-Country Comparison of Foreign Assets Reporting Rules:
Comparative Law Perspective on Japan's Foreign Assets Disclosure Rule and Its Reform Options
MATSUDA,Naoki
37 1/27/2025 Articles The Recovery of Tax Claims and Measures of Conservancy in the Convention on Mutual Administrative Assistance in Tax Matters TAKAHAMA,Tomoki
37 4/30/2025 Articles The Formation of Judicial Anti-Tax Avoidance Doctrines in the U.S.:
Around Knetsch v. United States.
HAKAMATA,Yuji
37 1/27/2025 Information on Tax Society Reports on the 75th IFA(International Fiscal Association) Annual Congress YOSHINO,Naomi
HARADA,Tetsu
37 1/27/2025 History of Japan’s Tax System and Tax Administration The Abolition of the Toll Tax and Its Historical Background SUGANUMA,Akihiro
37 1/27/2025 Research Report Corporate Income and Tax Administration in Japan from the Meiji Era to Prewar Showa Period FUNAHASHI,Akihiro
37 4/30/2025 Commentary of the Cases Judged by National Tax Tribunal The Case in Which a Public Action Announcement That Was Made Without the Notice of Seizure, Which Is a Legal Requirement for a Lawful Public Auction. Additionally, the Announcement Omitted Information Regarding the Rights That Could Be Prioritized to the Purchaser, Which Is “ an Important Matter Related to the Auction”.
Consequently, the Public Auction Announcement Was had Deemed to Have Defects That Should Be Cancelled (Total Annulment).
Decision of the National Tax Tribunal, September 25, 2024
(Case No.136, Collection of Decisions)
MATSUSHITA,Masaaki

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.