ARTICLES & PUBLICATIONS

“Tax Knowledge for Legal Department Staff (Vol.2): Tax Issues Occurring in the Preparation of Agreements and Consideration of Business Relationships (2)”

Author Attorneys : Nobuaki IWASHINA
Practice Area Tax and Accounting
MediaBusiness Homu
Issue/PageAugust 21, 2017 issue, Pgs. 108-112
PublisherChuokeizai-sha, Inc.
Other InformationWritten in Japanese

Attorneys in this Practice Area

2018/02/21ARTICLE “Training for Legal Department Staff on Stamp Duties”
2018/01/21ARTICLE “Tax Knowledge for Legal Department Staff (Final): Tax Litigation”
2018/01/08ARTICLE “[Commentary on Legal Precedents] The Case Focusing on Status as a Non-resident with Regard to Withholding Liability for Payment of Consideration for Real Estate Assignment (Tokyo District Court Decision on May 19, 2016; Tokyo High Court Decision on December 1, 2016)”
2018/01/01ARTICLE “[Tax Judgment Flash Report] ‘Shares of Non-traded Shares Obtained by Shareholders, Etc. Other than Family Shareholders’ (Dividend Discount Method)”
2018/01/01ARTICLE “[New Year Special Feature] Outlook for Corporate Legal Practice in 2018 by Topic: ‘Tax Affairs’ – Increasing Tax Filing Rejection Associated with Corporate Reorganization and Responses Thereto in Professional Practice”

Patent Attorneys in this Practice Area

2018/02/21ARTICLE “Training for Legal Department Staff on Stamp Duties”
2018/01/21ARTICLE “Tax Knowledge for Legal Department Staff (Final): Tax Litigation”
2018/01/08ARTICLE “[Commentary on Legal Precedents] The Case Focusing on Status as a Non-resident with Regard to Withholding Liability for Payment of Consideration for Real Estate Assignment (Tokyo District Court Decision on May 19, 2016; Tokyo High Court Decision on December 1, 2016)”
2018/01/01ARTICLE “[Tax Judgment Flash Report] ‘Shares of Non-traded Shares Obtained by Shareholders, Etc. Other than Family Shareholders’ (Dividend Discount Method)”
2018/01/01ARTICLE “[New Year Special Feature] Outlook for Corporate Legal Practice in 2018 by Topic: ‘Tax Affairs’ – Increasing Tax Filing Rejection Associated with Corporate Reorganization and Responses Thereto in Professional Practice”
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Attorneys in this Practice Area

2018/02/21ARTICLE “Training for Legal Department Staff on Stamp Duties”
2018/01/21ARTICLE “Tax Knowledge for Legal Department Staff (Final): Tax Litigation”
2018/01/08ARTICLE “[Commentary on Legal Precedents] The Case Focusing on Status as a Non-resident with Regard to Withholding Liability for Payment of Consideration for Real Estate Assignment (Tokyo District Court Decision on May 19, 2016; Tokyo High Court Decision on December 1, 2016)”
2018/01/01ARTICLE “[Tax Judgment Flash Report] ‘Shares of Non-traded Shares Obtained by Shareholders, Etc. Other than Family Shareholders’ (Dividend Discount Method)”
2018/01/01ARTICLE “[New Year Special Feature] Outlook for Corporate Legal Practice in 2018 by Topic: ‘Tax Affairs’ – Increasing Tax Filing Rejection Associated with Corporate Reorganization and Responses Thereto in Professional Practice”
2017/12/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol. 8): Tax Investigations”
2017/11/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol.7): Tax Issues Occurring in Corporate Reorganization and M&A”
2017/10/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol. 6): Tax Issues Occurring in Intellectual Property Transactions”
2017/09/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol. 5): Tax Issues Occurring in the Preparation of Agreements and Consideration of Business Relationships (4) – Stamp Duties”
2017/08/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol.4): Tax Issues Occurring in the Preparation of Agreements and Consideration of Business Relationships (3)”
2017/05/22ARTICLE “Tax Knowledge for Legal Department Staff (Vol.2): Tax Issues Occurring in the Preparation of Agreements and Consideration of Business Relationships (1)”
2017/06/30BOOK “Lecture on Modern Tax Laws Vol.3: Corporations and Markets”
2017/04/24ARTICLE “Tax Knowledge for Legal Department Staff (Vol.1): The Basic Concepts of Tax Matters”
2016/12/20ARTICLE “Feature 2: Important Information! ‘Tax Affairs’ for Legal Departments – The Basics of Tax Affairs and How Legal Departments Deal Therewith”
2016/10/10ARTICLE “Report on Research Entrusted by the Ministry of Economy, Trade and Industry: Research on Various Countries’ Trends and Japanese Enterprises’ Responses Thereto Based on BEPS (Vol.1 & Vol.2) Vol. 1: Overview of the Final Report on BEPS”
2016/06/30ARTICLE “II Substantive Tax Law – (7) Consumption Tax: Refusal to Submit Books and Tax Deductions for Taxable Purchase”
2016/05/02ARTICLE “[Special Program] Points to Note in Tax Affairs for Shareholders Meetings in June 2016 – Anticipated Questions and Planned Answers for Shareholders Meetings Targeting Accounting Staff and CFOs 2016”
2016/04/13ARTICLE “Research on Various Countries’ Trends and Japanese Enterprises’ Responses Thereto Based on BEPS (Fiscal Year 2015)”
2015/01/10ARTICLE “When Profits, Donations, Amount of Deemed Dividend, Etc. Become Points of Issue – Outline of the Decision in the Nissan Motor Case and Suggestions for Professional Practice”
2016/01/01ARTICLE “Special Feature: Issues which Top Corporate Executives Should Overcome in the Future ‘Reinforcement of Tax Compliance Required for Corporations’”
2015/12/25ARTICLE “Roles which Legal Departments Should Play in Tax Compliance”
2015/11/16ARTICLE “The Effect of the ‘My Number’ System on the Implementation of Tax Practice”
2015/10/25ARTICLE “Practical Explanations of the Latest M&A Precedents Vol. 20/Final: The Case in which Corporate Tax was Imposed by Applying the Anti-Avoidance Rule Concerning Organization Restructuring (The Yahoo Case)”
2015/10/19ARTICLE “Vol. 57 The Case of Losing Betting Tickets as Expenses”
2015/09/01BOOK “Legal Work Handbook for Corporate Officers <2nd Edition>”
2015/06/26BOOK “Preparations for and How to Respond to the ‘My Number’ System”
2015/04/01ARTICLE “CFC Rules – Necessity of Investigating the Taxation Systems of Overseas Markets’ and Careful Consideration of Whether It Is Applicable or Not”
ARTICLE “Points to Keep in Mind regarding the Act Concerning Special Measures for Passing-on of Consumption Tax – In Order not to Receive any Guidance or Recommendations for Refusing Pass-ons”
2014/12/04ARTICLE “Court Judgments and Determinations as well as the Taxation Logic Concerning International Tax Practice; Judgment Standards of Resident and Non-resident”
2014/12/01ARTICLE “Points to Keep in Mind Regarding Restrictions Imposed upon Licensed Professionals in Providing Advice in the Field of Inheritance”
2014/11/26ARTICLE “[Early Spring Project] 2014 in Review; 10 Important Court Precedents for Business”
20214/06/19ARTICLE “Cross-border outsourcing – issues, strategies and solutions”
2014/05/21ARTICLE “Explanation on Yahoo Tax Lawsuit and District Court Decision Which Denied Succession of Loss Carried Forward”
December 25, 2013ARTICLE “Effects of Increase in Consumption Tax and Recent Movements of Tax Authorities”
2014/01/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 12):  Effects of Increase in Consumption Tax Rate on Corporations (2)”
2014/01/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 11):  Effects of Increase in Consumption Tax Rate on Corporations”
2013/12/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 10):  Overseas Transfer of Manufacturing Sector – Transfer Pricing Taxation (Vol. 2)”
2013/09/23ARTICLE “Effects on Contracts due to Increase in Consumption Tax”
2013/11/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 9):  Price Setting in Transactions among Affiliated Persons – Transfer Pricing Taxation (Vol. 1)”
2013/07/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 8):  Issues of Compliance Discovered by Tax Inspections”
2013/06/25ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 7): Points to Consider in Tax Disputes”
2013/06/11ARTICLE “Foreign Entity Taxation: Studies on Nagoya High Court Decision and Corporate Qualification of Foreign Entities”
2013/06/03ARTICLE “‘Compass of Foreign Entity Taxation’ Issues on Corporate Qualification and Practical Measures (Vol. 8)”
2013/05/22ARTICLE “Feature #1: Corporate Law Practice in the era of Abenomics ‘Measures Legal Departments Should Take along with the Increase in Consumption Tax – Points to Consider on Special Measures Law and Points of Caution when Drafting Contracts’”
2013/05/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 6): Reorganization and Succession of Loss Carried Forward”
2013/05/13ARTICLE “Foreign Entity Taxation”
2013/05/01ARTICLE “[Practical Explanation] Anticipated Questions and Answers for Accounting Division and CFO on Shareholders’ Meetings of June 2013”
2013/04/23ARTICLE “‘Insights of Tax Practices Lectured by Attorney and Tax Accountant’ (Vol. 5): Stamp Duty For Contracts etc. Prepared in Foreign Countries”
ARTICLE [ARTICLE] Attorney Nobuaki Iwashina’s article entitled “‘Compass of Foreign Entity Taxation’ Study on Corporate Qualification of Special LPS in Cayman Islands (Vol. 7)” was published in the May 2013 issue of Zeimu Koho.
ARTICLE [ARTICLE] An article Attorney Nobuaki Iwashina participated in authoring entitled “‘Insights of Tax Practices Lectured by Attorney and Tax Accountant’ (Vol. 4):  The Year 2013 Revision of Taxation System” was published in the May 21, 2013 issue of BUSINESS LAW JOURNAL.
ARTICLE [ARTICLE] An article written by Attorney Nobuaki Iwashina and Attorney Tae Ogita entitled “‘Compass of Foreign Entity Taxation’ Study on Corporate Qualification of Foreign Entities in State of Delaware (Vol. 6)” was published in the April 1, 2013 issue of Zeimu Koho.
ARTICLE [ARTICLE] An article Attorney Nobuaki Iwashina participated in authoring entitled “‘Insights of Tax Practices Lectured by Attorney and Tax Accountant’ (Vol. 3):  Tax Depreciation When Debt-Collecting Efforts Fail (2); Risk of Avoidance” was published in the April 21, 2013 issue of BUSINESS LAW JOURNAL.
ARTICLE An article written by Attorney Hikaru Kaieda and Attorney Nobuaki Iwashina entitled “‘Compass of Foreign Entity Taxation’ Study on Corporate Qualification of Foreign Entities in Germany and India (Vol. 5)” was published in the February 2013 issue of Zeimu Koho.
2011/07/31BOOK “Legal Consultation for Companies Regarding the Earthquake Disaster and Recovery from the Disaster -Based on the Experiences of the Great East Japan Earthquake-”
ARTICLE An article by Attorney Nobuaki Iwashina was published in the Kaisha Houmu A2Z.
ARTICLE An article by Attorney Naoki Koizumi was published in the Kaisha Homu A2Z.
ARTICLE An article by Attorney Nobuaki Iwashina was published in the Kaisha Houmu A2Z.
ARTICLE Attorney Nobuaki Iwashina’s article was published in the MARR.
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Patent Attorneys in this Practice Area

2018/02/21ARTICLE “Training for Legal Department Staff on Stamp Duties”
2018/01/21ARTICLE “Tax Knowledge for Legal Department Staff (Final): Tax Litigation”
2018/01/08ARTICLE “[Commentary on Legal Precedents] The Case Focusing on Status as a Non-resident with Regard to Withholding Liability for Payment of Consideration for Real Estate Assignment (Tokyo District Court Decision on May 19, 2016; Tokyo High Court Decision on December 1, 2016)”
2018/01/01ARTICLE “[Tax Judgment Flash Report] ‘Shares of Non-traded Shares Obtained by Shareholders, Etc. Other than Family Shareholders’ (Dividend Discount Method)”
2018/01/01ARTICLE “[New Year Special Feature] Outlook for Corporate Legal Practice in 2018 by Topic: ‘Tax Affairs’ – Increasing Tax Filing Rejection Associated with Corporate Reorganization and Responses Thereto in Professional Practice”
2017/12/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol. 8): Tax Investigations”
2017/11/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol.7): Tax Issues Occurring in Corporate Reorganization and M&A”
2017/10/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol. 6): Tax Issues Occurring in Intellectual Property Transactions”
2017/09/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol. 5): Tax Issues Occurring in the Preparation of Agreements and Consideration of Business Relationships (4) – Stamp Duties”
2017/08/21ARTICLE “Tax Knowledge for Legal Department Staff (Vol.4): Tax Issues Occurring in the Preparation of Agreements and Consideration of Business Relationships (3)”
2017/05/22ARTICLE “Tax Knowledge for Legal Department Staff (Vol.2): Tax Issues Occurring in the Preparation of Agreements and Consideration of Business Relationships (1)”
2017/06/30BOOK “Lecture on Modern Tax Laws Vol.3: Corporations and Markets”
2017/04/24ARTICLE “Tax Knowledge for Legal Department Staff (Vol.1): The Basic Concepts of Tax Matters”
2016/12/20ARTICLE “Feature 2: Important Information! ‘Tax Affairs’ for Legal Departments – The Basics of Tax Affairs and How Legal Departments Deal Therewith”
2016/10/10ARTICLE “Report on Research Entrusted by the Ministry of Economy, Trade and Industry: Research on Various Countries’ Trends and Japanese Enterprises’ Responses Thereto Based on BEPS (Vol.1 & Vol.2) Vol. 1: Overview of the Final Report on BEPS”
2016/06/30ARTICLE “II Substantive Tax Law – (7) Consumption Tax: Refusal to Submit Books and Tax Deductions for Taxable Purchase”
2016/05/02ARTICLE “[Special Program] Points to Note in Tax Affairs for Shareholders Meetings in June 2016 – Anticipated Questions and Planned Answers for Shareholders Meetings Targeting Accounting Staff and CFOs 2016”
2016/04/13ARTICLE “Research on Various Countries’ Trends and Japanese Enterprises’ Responses Thereto Based on BEPS (Fiscal Year 2015)”
2015/01/10ARTICLE “When Profits, Donations, Amount of Deemed Dividend, Etc. Become Points of Issue – Outline of the Decision in the Nissan Motor Case and Suggestions for Professional Practice”
2016/01/01ARTICLE “Special Feature: Issues which Top Corporate Executives Should Overcome in the Future ‘Reinforcement of Tax Compliance Required for Corporations’”
2015/12/25ARTICLE “Roles which Legal Departments Should Play in Tax Compliance”
2015/12/04ARTICLE “Report: The Japan Association for Chief Financial Officers’ International Tax Affairs Task Force Vol.5”
2015/11/16ARTICLE “The Effect of the ‘My Number’ System on the Implementation of Tax Practice”
2015/10/25ARTICLE “Practical Explanations of the Latest M&A Precedents Vol. 20/Final: The Case in which Corporate Tax was Imposed by Applying the Anti-Avoidance Rule Concerning Organization Restructuring (The Yahoo Case)”
2015/10/19ARTICLE “Vol. 57 The Case of Losing Betting Tickets as Expenses”
2015/09/04ARTICLE “The Result of Tax Planning and Tax Litigation – A Review of the Adobe Case”
2015/04/01ARTICLE “CFC Rules – Necessity of Investigating the Taxation Systems of Overseas Markets’ and Careful Consideration of Whether It Is Applicable or Not”
2014/12/04ARTICLE “Court Judgments and Determinations as well as the Taxation Logic Concerning International Tax Practice; Judgment Standards of Resident and Non-resident”
2014/12/01ARTICLE “Points to Keep in Mind Regarding Restrictions Imposed upon Licensed Professionals in Providing Advice in the Field of Inheritance”
2014/11/26ARTICLE “[Early Spring Project] 2014 in Review; 10 Important Court Precedents for Business”
2014/10/10BOOK “50 Important Points Certified Public Tax Accountants should Know Regarding Disputes on Tax Matters and Claims for Damages against Tax Accountants”
20214/06/19ARTICLE “Cross-border outsourcing – issues, strategies and solutions”
2014/05/21ARTICLE “Explanation on Yahoo Tax Lawsuit and District Court Decision Which Denied Succession of Loss Carried Forward”
March 30, 2014BOOK “Live Lecture: Taxation Law”
December 25, 2013ARTICLE “Effects of Increase in Consumption Tax and Recent Movements of Tax Authorities”
2014/01/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 12):  Effects of Increase in Consumption Tax Rate on Corporations (2)”
2014/01/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 11):  Effects of Increase in Consumption Tax Rate on Corporations”
2013/12/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 10):  Overseas Transfer of Manufacturing Sector – Transfer Pricing Taxation (Vol. 2)”
2013/09/23ARTICLE “Effects on Contracts due to Increase in Consumption Tax”
2013/11/21ARTICLE “‘Insights of Tax Practices Lectured by an Attorney and a Tax Accountant’ (Vol. 9):  Price Setting in Transactions among Affiliated Persons – Transfer Pricing Taxation (Vol. 1)”
2011/10/20BOOK “Tax Law for Lawyers [the Companies Act Section]: 6th Edition (New Edition)”