Tax Litigation No. 17 / Society of Tax Litigation

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[Introduction to the Contents]
This is an annual journal of the "Institute of Tax Litigation," a practical institute that is run mainly by lawyers and tax accountants.
It covers recent important issues from themes related to the essence of tax law principles such as the statutory principle and the delegation of government orders.
[Contents]
Part 1 Theory Theory
Notice of Heavy Tax Burden
Verification of the relationship between the Supreme Court Judgment and the Limitation of Claim by Mr. Hiroshi Kaneko 『 tax law 』 Tax law principle and fairness in taxation Hiroyoshi Hasegawa
My view of required facts - its past and present
Article 14 principle of equality and 6 General Provisions of the Constitution : Seibei Yamashita
Part 2 Case Studies
Consideration on the application of substantive standards in the taxation of officers' salaries … Tomohiro Kaneko
Part 2 Case Studies
Consideration on the application of substantive standards in the taxation of officers' salaries … Tomohiro 綱森
Interpretation of the Supreme Court Judgment of April 19, 2022, and business rights (goodwill)? Centering on the analysis of the case of denying the business rights of a tax accountant office (the judgment of the Tokyo High Court on October 10, 2013)?
Part 2 Case Studies
Consideration on the application of substantive standards in the taxation of officers' salaries … Tomohiro Kaneko
Consideration on the application of substantive standards in the taxation of officers' salaries … Tomohiro
Consideration on the application of substantive standards in the taxation of officers' salaries … Tomohiro Kaneko
Consideration on the application of substantive standards in the taxation of officers' salaries … Interpretation of the Supreme Court Judgment of April 19, 2022, and business rights (goodwill)? Centering on the analysis of the case of denying the business rights of a tax accountant office (the judgment of the Tokyo High Court on October 10, 2023)?
Part 2 Case Studies
Consideration on the application of substantial standards in the taxation of officers' salaries … Interpretation of laws and regulations by the Supreme Court Judgment of April 19,, and business rights (goodwill)? Centering on the analysis of the case of denying the business rights of a tax accountant office (the judgment of the Tokyo High Court on October 10,)?
Part 2 Case Studies
Consideration on the application of substantial standards in the taxation of officers' salaries … Interpretation of laws and regulations by the Supreme Court Judgment of April 19,, and business rights (goodwill)? Centering on the analysis of the case Miscellaneous Income 〜…… tax law Fujino Ofuchi Nagashima Koshida 『 』 Taxpayer