Society Tax Litigation No. 16 / Japan Society of Tax Litigation

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Social Studies
[Introduction to the Contents]
This is a summary of the annual publication of the "Institute of Tax Litigation," a practical society run mainly by lawyers and tax accountants. It covers recent important issues from themes related to the essence of tax law principles such as statutory principles and delegation of government orders.
Special Contribution to Part 1
Examples of Disputes over Denial of Purchase Tax Credit for Consumption Tax … Osamu Tanaka
Examples of Disputes over Denial of Purchase Tax Credit for Consumption Tax … Osamu Tanaka
Examples of Disputes over Denial of Purchase Tax Credit for Consumption Tax … The Significance and Problems of the Supreme Court Judgment of April 19, 2022? Evaluation of Inherited Property without Notification and Verification of Constitutionality … Hidetoshi Masuda
Verification of Two Supreme Court Judgments on Market Value of Condominiums and Unlisted Stocks … The Question of the Market Value Dualism in Transfer Deemed to Paragraph 6 of the General Provisions? … Hiroyoshi Ofuchi
Part 2 Theory
Tax Evasion Disciplinary Cases and Guarantee of Proper Procedures … Seibei Yamashita
What is "Market Value"? Especially, the valuation of stocks under the Inheritance Tax Law? … Hiroshi Nagashima
Considerations on Denial of Tax Avoidance … Seibei Hasegawa
Validity of "Market Value"? Especially, the valuation of stocks under the Inheritance Tax Law? … Hiroshi Hattori
Case Studies
Clarification of Taxation Requirements for "Foreign Subsidiaries" as prescribed in Article 22-4, Paragraph 1 of the Order for Enforcement of the Corporation Tax Law … Tomohiro Hasegawa
Examples of Tax Returns for Incorrectly Collected withholding income tax … Keisaburo Yamaguchi
Case Studies
Clarification of Taxation Requirements for "Foreign Subsidiaries" as prescribed in Article 22-4, Paragraph 1 of the 1 of the Order for Enforcement of the Corporation Tax Law … Tomohiro Nagashima
Examples of Tax Returns for Incorrectly Collected additional penalty tax … Keisaburo Yamaguchi
Case Studies
Ken Hosokawa
Articles of Special Measures for Tax Revenue … Article 70 and Requirements for Provision of Return Gifts from a Local Public Entity under the Benefit-Your-Locality Hometown Tax System … 2020 statute of limitations additional penalty tax yumi Koshida Tokyo High Court