Approaches Made by the TKC Tax Research Center

A Research Organization for Taxation and Tax Laws Helping Certified Public Tax Accountants Carry Out Their Duties "from an Independent and Fair Standpoint"

The TKC Tax Research Center is a research organization for taxation that helps certified public tax accountants who are TKC members carry out their duties "as experts in matters of taxation, and from an independent and fair standpoint" (Article 1 of the Certified Public Tax Accountant Act). It was established in October 1984 to be "a research organization that is fair and authoritative" and is now working to provide support to TKC members through its surveys and research about taxation and tax laws.

The main activities of the TKC Tax Research Center include (1) surveys and research about taxation and tax laws (surveys and research), (2) answering questions from TKC members about interpretation and application of tax laws (member support), (3) disseminating information about interpretation and application of taxation and tax laws (disseminating information) and (4) dispatching lecturers to seminars for TKC members (training support). It also works on support activities for the development of TKC systems, the building of the LEX/DB Internet, and for the "TKC Tax Judicial Precedents Research Committee" hosted by the TKC National Federation Training and Education Committee.

Other main activities are as follows:

  • Disseminate information on the trends in taxation and tax enforcement cases, amendments and abolition of tax notifications, and commentary on court rulings and decisions in a timely and appropriate manner through the "Tax Research Center Flash Report (zeiken sokuhou)."
  • Issue "TKC Tax Research Information" (issued six times per year) to disseminate academic papers and commentaries on judicial precedents about taxation written by university professors, research reports by the TKC Tax Judicial Precedents Research Committee, the latest trends about court judgments, and more.
  • Publicize certain answers having generalizability which are given to inquiries about interpretation and application of tax laws in the "TKC Tax Research Database (Tax Q&A)" hosted on the TKC National Federation Intranet service "ProFIT" and on the website of the TKC Group.
  • Prepare summaries of court judgments indicated by court rulings and decisions, post such summaries on the "TKC Tax Research Database/Summary of Court Rulings (Court Decisions) on Taxation" and present them as part of the contents of the LEX/DB Internet.
  • Dispatch lecturers to seminars such as the TKC Regular Research Council for Assets Management (held six times per year in 24 different locations nationwide).

The TKC Tax Research Center is committed to contributing to the development and progress of certified public tax accountant operations by TKC members through research activities on taxation and tax laws, aiming to be "a research organization that is fair and authoritative."

Examples of Publications by the TKC Tax Research Center

Publicly available "Tax Q&A" Database