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 |
|---|---|---|
| 111 | Taxation of Individual Income Tax in the Case of a Mistake in an Act Based on Private Law | NISHIDA.Akio |
| 111 | Recognition and the Timing of Recording of Foreign Exchange Gains or Losses by Individual Taxpayers | UEDA.Masakatsu |
| 111 | A Consideration of the Foreign Tax Credit System for Individual Income Tax | HIROSE.Tomio |
| 111 | Study on Reasonableness for Executive Compensation Under the Corporate Tax Law: Focusing on Retirement Allowances |
ODA.Takao |
| 112 | The Proper Way to Evaluate Land With Rights Established: Focusing on Analysis of Circular Notices and Court Cases |
IDETA.Junji |
| 112 | Issues on What Unit Land should be Evaluated | SAKAI.Hideyuki |
| 112 | Study on Inheritance Tax Payment in Kind: Focusing on Highly Convertible Assets Like Listed Stocks |
MATSUDA.Yuji |
| 112 | Mutual Agreement Procedures and Domestic Remedy Procedures: The Relation Between Domestic Remedy Procedures Such as Settlements and Tax Litigation in Treaty Partner Jurisdiction and Mutual Agreement Procedures |
ISHIZUKA.Ryoji |
| 113 | Study of How DeFi (Decentralized Finance) is Treated for Tax Purposes | UEMURA.Kazunori |
| 113 | A Research on the Theory of Imposition of Heavy Additional Tax Focusing on the Requirements for Consumption Tax | KITAZAWA.Ichiro |
| 113 | Establishment of a Discourse on the Cultural and Traditional Nature of Japanese Sake | KANII.Hidehiro |
| 113 | Measures to Ensure the Effectiveness of Tax Debt Collection in Other Countries and the Possibility of Introducing Such Measures in Japan: Over Taxpayer Information (Use of Credit Scores, Release of Names of Tax Debtors, and Disclosure of Corporate Taxpayer Information) |
INOUE.Aya |
| 113 | Study of Demands by Electronic Means to Overseas Tax Debtors | IKEBA.Seigo |
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.