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 |
|---|---|---|
| 114 | A Study on the Taxation of Foreign Exchange Gains and Losses of Individuals: Focusing on Issues under the Income Tax Act |
TANAGO.Masanori |
| 114 | On the Taxation of Horse Racing Winnings: Focusing on the Characterization of Betting Costs as Private Household Expenses |
UEDA.Masakatsu |
| 114 | Considerations on the Simplification and Streamlining of Inheritance Procedures: Focusing on the Inheritance Tax Filing Process |
SAKAI.Hideyuki |
| 114 | Treatment of Diverse Forms of Marital Property Ownership Abroad under the Japanese Inheritance Tax Law | NAKAZAWA.Naoto |
| 114 | A Study on the Criminal Liability of Third Parties in Tax Evasion Cases | KAWAMOTO.Yuki |
| 115 | A Consideration of the Fulfillment of Initial Filing Requirements and the Possibility of Filing a Request for Correction | UEMURA.Kazunori |
| 115 | On the Fair Market Value at the Time of Transfer Where the Future Transfer Price Has Been Agreed: Focusing on Transfers of Shares with Acquisition Clauses |
FUKUI.Tomoko |
| 115 | Designing Reporting Obligations for Platform Operators: Insights from the EU Directive on Administrative Cooperation (DAC7) | TAKAHASHI.Mari |
| 115 | Issues and Considerations Regarding the Introduction of a Mandatory Disclosure Rules in Japan | INOUE.Aki |
| 115 | A Consideration of the Application of Pass-Through Taxation to Corporate Partners: Focusing on the Allocation Method and Invocation of Special Provisions |
HATAKEYAMA.Daigo |
| 116 | A Historical and Comparative Study on the Legal Framework for the Preservation of Tax Claims | INOUE.Aya |
| 116 | Considerations on Tax Payment Methods from Abroad: Utilizing Existing Options and Exploring New Alternatives |
NINOMIYA.Makoto |
| 116 | A Consideration of the Tax Payment Certificate System: Its Role and Future Design in the Context of a Digital Economy and Society |
IKEBA.Seigo |
| 116 | Tax Collection Systems and the Legal Position of Tax Claims in Selected Jurisdictions | NISHIOKA.Taichi |
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.