| Project/Area Number |
15K03121
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Meiji University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
内海 朋子 横浜国立大学, 大学院国際社会科学研究院, 教授 (10365041)
萬澤 陽子 専修大学, 法学部, 准教授 (50434204)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | BEPS / 租税刑法 / 企業不正 / コンプライアンス / 経済刑法 / 金融取引法 / ドイツ法 / アメリカ法 / 移転価格税制 / マイナンバー法 / 信認義務違反 / 個人情報保護法 / IFA / EATLP / GAAR 一般的租税回避否認規定 / BAPS（税源侵食） / CC（C）TB指令案 / 欧州の租税争訟制度 / FACTA / ルックス・リークス / パナマ文書 / 租税刑法（処罰法） / 行政罰 / イタリア法 / ドイツ租税法 / ドイツ刑法（刑事訴訟法） / EU法 |
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| Outline of Final Research Achievements |
In this study we tried to analyse how econmic crimes (including tax frauds) should be imposed the penalty or regulated in the relevant statues. As the starting point,we focused on Panama Papers, Lux Leaks and emmissions scandals in Europe/USA. Then after we tried to survey how differ the Japanese situations from those of in Europe and in USA. Prof, Manzawa wrote several papers regarding the civil responsibility of security companies in USA,especially in case their employees (including stock brokers) did an injustice to clients. Meanwhile Prof, Utsumi made a lot of efforts to translate articles of famouse German criminallaw professors into Japanese,Her main subject was the corporate due diligence.
Finally,as the principal researcher of this project, I was able to submit the national papers titled "The future of transfer pricing in Japan" and "Tax Transparency in Japan" in English.It was accepted by foreign editrors and shall be published in a English book in the near future.
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