Tax Case Study Vol. 195 September 2023 New and unused. Please understand that this is a used item before purchasing. Instant purchase OK. [Corporate Tax] Company Split and Secondary Tax Liability in Business Rehabilitation Shuji Sato [Income Tax] Income Tax on Side Businesses Tsutomu Ushijima [Asset Tax] Assessment of Fixed Asset Tax on Persons Lacking Capacity to Act Eiko Hirakawa Japan Tax Research Center, Incorporated Foundation