ZEIDAI RONSO is a collection of papers, including research papers on taxes / tax accounting, court case studies, and introduction of tax materials, written by officials in Research Department of NTC. ZEIDAI RONSO 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. | Theme | Writer |
|---|---|---|
| 108 | Study on Estimated Taxation : The Pogress of Systems to Identify Foreign Assets and their Taxation | NISHIDA.Akio |
| 108 | Taxation of Annuities Paid in Foreign Currency Based on Life Insurance Contracts Related to Inheritance Tax | UEDA.Masakatsu |
| 108 | Study on Depreciation in the Income Tax Act | HIROSE.Tomio |
| 108 | Study on the Diversification of National Tax Payment Methods and the Promotion of Cashless Payments : Considering the Future Possibilities of the Consignment of Payment System | MATSUDA.Yuji |
| 109 | Study on Transfer of Assets : Focusing on the Taxation in Case of Partition of Property in Co-Ownership with Adjustments for Excess and Deficiency | FUJIYAMA.Naoki |
| 109 | Deemed Inheritance in the Income Tax Act : Focusing on Capital Gains | MORITA.Tetsuya |
| 109 | Study on Issues Related to Depreciation System | KANII.Hidehiro |
| 109 | A Consideration of Issues Concerning the Invoice-Based Method : A Study on Special Exceptions, etc. for Smooth Introduction of the Invoice-Based Method | SANO.Keiichiro |
| 110 | Taxation Approaches for Gig Workers | KITAZAWA.Ichiro |
| 110 | Issues on Taxation of Retirement Benefit Systems : Focusing on the Treatment of Payment of Retirement Allowances for Termination in Case of Retirement Age Extension | YUI.Masashi |
| 110 | The State of Minimum Production Quantity Criteria on Liquor Manufacturers License | MOURI.Yasuhiro |
| 110 | Disposition for Delinquent Taxes on New Property Rights in the Digital Society : Focusing on Property Related to NFTs | TSUYUKI.Masato |
| 110 | Potential Utilization of ICT and AI Technologies in Tax Administration : Including Data Analysis and Its Organizational Structure | URAHIGASHI.Toshihiro |
All the papers in ZEIDAI RONSO are based on writers’ personal opinions and are not the official opinions of the National Tax College, the National Tax Agency or the National Tax Tribunal.