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The problem about unjust enrichment in tax law

Research Project

Project/Area Number 15K21203
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Civil law
Public law
Research InstitutionKwansei Gakuin University (2016-2017)
Kagawa University (2015)

Principal Investigator

TAKI Hisanori  関西学院大学, 法学部, 准教授 (40508636)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords不当利得 / 租税還付請求権 / 過誤還付金等返還請求権 / 債権譲渡 / 振込 / 過誤還付金返還請求権 / 利得消滅
Outline of Final Research Achievements

About the problem of "leap-frogging" in cases where three parties are involved in unjust enrichment under tax law, in German people compare theories in civil law with that in tax law, and thereby an important perspective was gained in considering "typology in the law of unjust enrichment".

Report

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

    (1 results)

All 2017

All Journal Article (1 results) (of which Open Access: 1 results)

  • [Journal Article] 続・三角関係型不当利得とドイツ民法675u条2017

    • Author(s)
      瀧 久範
    • Journal Title

      法と政治

      Volume: 68 Pages: 317-341

    • NAID

      120006353948

    • Related Report
      2017 Annual Research Report
    • Open Access

URL: 

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

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