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Tax Law and Money: Taxation on Foreign Exchange Gains and Losses

Research Project

Project/Area Number 15K16917
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Public law
Research InstitutionMinistry of Finance, Policy Research Institute (2016-2017)
The University of Tokyo (2015)

Principal Investigator

Fujioka Yuji  財務省財務総合政策研究所(総務研究部), 研究部, 研究官 (40632237)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2016: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords貨幣 / 通貨 / 金銭 / 所得課税 / 為替差損益に対する課税 / 租税法 / 為替差損益
Outline of Final Research Achievements

In income tax, taxpayer's income and tax liability are measured and determined in domestic currency. It is important, however, that the value money changes, for example, due to the inflation. Moreover, one's currency deprecates and appreciates against other currencies. This project argues that income tax has to consider the changes in the value of money and think whether to tax them. It also argues that further examination on the relationship between tax law and monetary system is necessary.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (6 results)

All 2018 2017 2016

All Journal Article (6 results) (of which Acknowledgement Compliant: 1 results)

  • [Journal Article] 為替差損益に対する課税:貨幣価値の変動と租税法(2)2018

    • Author(s)
      藤岡祐治
    • Journal Title

      国家学会雑誌

      Volume: 131(1・2) Pages: 162-107

    • NAID

      40021499558

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 為替差損益に対する課税:貨幣価値の変動と租税法(3)2018

    • Author(s)
      藤岡祐治
    • Journal Title

      国家学会雑誌

      Volume: 131(3・4) Pages: 368-314

    • NAID

      40021578864

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 法人所得税における仕向地原則の採用とその実現可能性2018

    • Author(s)
      藤岡祐治
    • Journal Title

      法律時報

      Volume: 90(2) Pages: 15-20

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 学界展望(Christine Desan, Making Money: Coin, Currency, and the Coming of Capitalism (2014))2017

    • Author(s)
      藤岡祐治
    • Journal Title

      国家学会雑誌

      Volume: 130(7・8) Pages: 563-564

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 為替差損益に対する課税:貨幣価値の変動と租税法(1)2017

    • Author(s)
      藤岡祐治
    • Journal Title

      国家学会雑誌

      Volume: 130(9・10) Pages: 790-738

    • NAID

      40021382044

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 諸外国の裁判例にみる為替差損益に対する課税問題の動向2016

    • Author(s)
      藤岡祐治
    • Journal Title

      ファイナンス

      Volume: 52巻6号 Pages: 76-83

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant

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Published: 2015-04-16   Modified: 2019-03-29  

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