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 |
|---|---|---|---|---|
| 36 | 3/12/2024 | Lecture Record | Some Important Points of Personal Income Tax to be Considered in Reskilling, Side Jobs and Starting Businesses | IWASAKI,Masaaki |
| 36 | 5/10/2024 | Lecture Record | Form and Substance on Tax Law | SATO,Shuji |
| 36 | 1/30/2024 | Article | Tax Secrecy and Personal Data Processing under German Law | TANAKA,Hiroyuki |
| 36 | 1/30/2024 | Article | Why is it possible to tax?: The Case of Ancient Greece and Rome |
KASAI,Yasunori |
| 36 | 5/10/2024 | Article | Individual Income Tax on Cancellation of Debt (COD)
Income Earned by Consumers: A Critical Analysis Based on Raghavan (2023) |
FUJIMA,Hironobu |
| 36 | 2/14/2024 | Article | Role of Private Sector, Tax and Social Insurance Authority
for whole Business Society’s DX: What is the Best Way to Connect and Possess Business Data Effectively |
HATSUGAI,Takeshi |
| 36 | 4/11/2024 | Article | Reconsideraton of the Takefuji Case (Study of Taxation Methods Other than Judgement of Residency): Focusing on the Fact that Domestic Stocks Account for 84.2% of the Gifted Property |
NAKAGAWA,Yoshiyuki |
| 36 | 9/6/2023 | Information on Tax Society | Report on the 74th IFA（International Fiscal Association）Annual Congress | KOSUGI,Naofumi KOJIMA,Hideo |
| 36 | 4/11/2024 | History of Japan’s Tax System and Tax Administration | Tax Administration in the Pre-War Period of the Showa Era as Seen through Request for Reconsideration | IMAMURA,Chifumi |
| 36 | 3/12/2024 | Research Report | The Taxes of Modern Cities | SUGANUMA,Akihiro |
| 36 | 5/10/2024 | Information on Tax System & Administration Abroad | Overview of the Labuan Tax System in Malaysia | KANEOYA,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.