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 |
|---|---|---|---|---|
| 39 | 2/6/2026 | Lecture Record | Key Considerations in Income Taxation of Freelance Online Businesses | IWASAKI,Masaaki |
| 39 | 2/6/2026 | Articles | GAAR Amendments and Developments of Case Law in Canada －Drawing the Line Between Tax Saving and Tax Avoidance－ |
IMAMURA,Takashi |
| 39 | 4/15/2026 | Information on Tax Society | Report on the 77th Annual Congress of the IFA (International Fiscal Association) (Ⅰ)： The OECD and the EU after the PPT Interpretation and the Side-by-Side Agreement |
TAKAHASHI,Mari |
| 39 | 4/15/2026 | Information on Tax Society | Report on the 77th Annual Congress of the IFA (International Fiscal Association) (Ⅱ)： Reconstructing the Principles of International Taxation with a focus on Pillar 2, Transfer pricing, and Related Issues |
YAMAUCHI,Satoshi |
| 39 | 7/28/2026 | Research Report | A Study on “the Land Tax Reform of Showa Period” －Focusing on the Investigation Committee－ |
KIKKAWA,Sariya |
| 39 | 10/27/2025 | Commentary of the Cases Judged by National Tax Tribunal | A Case in Which a Legal Relationship Established Under Foreign Private Law Is Recognized as a Trust and Dividends Attributable to Shares Held as Trust Property Are Deductible as Subsidiary Dividends under the CFC Rules Pursuant to Article12(1) of the Corporation Tax Act －Whether a Legal Relationship Governed by Dutch Law Constitutes a Trust－ Decision of the National Tax Tribunal, March 14, 2024 （Case No. 134, Collection of Decision） |
ESAKI,Junko |
| 39 | 3/11/2026 | Commentary of the Cases Judged by National Tax Tribunal | A Case in Which It Was Not Self-Evident Truth that the Fee of an Administrator of Inherited Property Had Priority over National Tax Claims in Disposition of National Tax Delinquency , and It Could Not Be Allowed that the Decision Regarding the Selection of Attached Property Was Unreasonable (Appeal Dismissed) Decision of the National Tax Tribunal, October 4, 2024 （Case No. 137, Collection of Decisions） |
MATSUSHITA,Masaaki |
| 39 | 4/15/2026 | Information on Tax System & Administration Abroad | Initiatives for the Introduction of Transfer Pricing in the Philippines : Bureau of Internal Revenue | OJIMA,Chiaki |
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.