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Cooperative Relationship between Tax and Corporation Law in fundamental changes

Research Project

Project/Area Number 16530065
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Civil law
Research InstitutionOSAKA UNIVERSITY

Principal Investigator

YAMASHITA Masahiro  Osaka University, Graduate School of Law and Politics, Professor, 法学研究科, 教授 (20108781)

Project Period (FY) 2004 – 2005
Project Status Completed (Fiscal Year 2005)
Budget Amount *help
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2005: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2004: ¥900,000 (Direct Cost: ¥900,000)
Keywordsreorganization / share exchange / corporate divestiture / sale of assets / transfer of business / re-registration / merger / relations between tax and corporation law / 会社法現代化 / 商法・税法の接点
Research Abstract

This is the research on the cooperative relationship between tax and corporation law in fundamental changes- reorganization, share exchange, corporate divestiture, sale of assets, transfer of business, re-registration, and merger. I had a hot discussion with certified tax accountant and researcher on the subject. After the discussion, we have got the conclusion as follows ; it is very important for the corporative fundamental changes to cooperate with tax law and corporation law. Next, I will try again doing research on LLC in Japan. So, I made a plan on it. The plan will take shape in the near future.

Report

(3 results)
  • 2005 Annual Research Report   Final Research Report Summary
  • 2004 Annual Research Report
  • Research Products

    (10 results)

All 2006 2005 2004

All Journal Article (6 results) Book (4 results)

  • [Journal Article] Corporation Law2006

    • Author(s)
      YAMASHITA Masahiro
    • Journal Title

      Book

      Pages: 1-175

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 合同会社創設の意義と問題点-商法・税法の接点2005

    • Author(s)
      山下 眞弘
    • Journal Title

      最新倒産法・会社法をめぐる実務上の諸問題

      Pages: 910-927

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] LLC in Japan-Tax and Corporation Law2005

    • Author(s)
      YAMASHITA Masahiro
    • Journal Title

      Corporation and Bankruptcy Law Book 18

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 合同会社創設の意義と問題点-会社法・税法の接点2005

    • Author(s)
      山下 眞弘
    • Journal Title

      最新倒産法・会社法の理論と実務をめぐる諸問題

      Pages: 18-18

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 合同会社創設の意義と問題点-商法・税法の接点2005

    • Author(s)
      山下 眞弘
    • Journal Title

      会社法・倒産法の論点(民事法研究会刊) (印刷中)

    • Related Report
      2004 Annual Research Report
  • [Journal Article] Tax and Corporation Law2004

    • Author(s)
      YAMASHITA Masahiro
    • Journal Title

      Book

      Pages: 1-368

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Book] 中小企業の会社法・実践講義2006

    • Author(s)
      山下 眞弘
    • Total Pages
      175
    • Publisher
      税務経理協会
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Book] 中小企業の会社法・実践講義2006

    • Author(s)
      山下 眞弘
    • Publisher
      税務経理協会(印刷中)
    • Related Report
      2005 Annual Research Report
  • [Book] 税法と会社法の連携(増補改訂版)2004

    • Author(s)
      山下 眞弘
    • Total Pages
      368
    • Publisher
      税務経理協会
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Book] 税法と会社法の連携(増補改訂版)2004

    • Author(s)
      山下 眞弘 編著
    • Total Pages
      368
    • Publisher
      税務経理協会
    • Related Report
      2004 Annual Research Report

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Published: 2004-04-01   Modified: 2016-04-21  

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