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The Law of International Tax Procedure - Comprehensive Research

Research Project

Project/Area Number 16K03281
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Public law
Research InstitutionThe University of Tokyo

Principal Investigator

Masui Yoshihiro  東京大学, 大学院法学政治学研究科(法学部), 教授 (90199688)

Project Period (FY) 2016-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2017: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords租税手続法 / 国際課税 / 脱税 / 個人情報 / 情報交換 / 租税条約 / 税の透明性 / 欧州人権条約 / オフショア / 国別報告書 / 情報公開 / 申告情報 / 高額所得者の公示 / 実質的支配者 / 共通報告基準 / Tax transparency / Beneficial owner / CRS / MLI / BEPS
Outline of Final Research Achievements

The international aspects of the law of tax procedure were examined in three areas. (1) Study on the outputs on the BEPS-related activities and on tax transparency. (2) Study on the treaty provisions on the exchange of information, with an emphasis on the significance of procedural guarantee. (3) Study on the Japanese domestic law related to tax transparency and information disclosure.

Academic Significance and Societal Importance of the Research Achievements

学術的には,法制度横断的な観点からアプローチすることによって,租税手続法の国際的側面に関する研究に広がりをもたせることができました。社会的には,税の透明性を確保するための国際的な動きが進展する中で,今後の日本法がどう対応すべきかを考えるための材料を提示し,さらに情報交換に際しての通知など手続保障に関する具体的な提案を行いました。

Report

(4 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • Research Products

    (15 results)

All 2018 2017 2016 Other

All Journal Article (8 results) (of which Int'l Joint Research: 1 results,  Peer Reviewed: 2 results,  Acknowledgement Compliant: 3 results,  Open Access: 1 results) Presentation (1 results) (of which Int'l Joint Research: 1 results,  Invited: 1 results) Book (4 results) Remarks (2 results)

  • [Journal Article] Article 22: Capital2018

    • Author(s)
      増井良啓
    • Journal Title

      IBFD Global Tax Treaty Commentaries

      Volume: -

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] 実現原則と国外転出時課税制度2018

    • Author(s)
      増井良啓
    • Journal Title

      日税研論集

      Volume: 74 Pages: 81-122

    • Related Report
      2018 Annual Research Report
  • [Journal Article] (学界展望)OECD, MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (November 2016, 48pp.)2017

    • Author(s)
      増井良啓
    • Journal Title

      国家学会雑誌

      Volume: 130 Pages: 565-569

    • Related Report
      2017 Research-status Report
  • [Journal Article] 「租税の確実性」報告書を読む2017

    • Author(s)
      増井良啓
    • Journal Title

      租税研究

      Volume: 815 Pages: 156-163

    • Related Report
      2017 Research-status Report
  • [Journal Article] 税務調査と国税犯則調査2017

    • Author(s)
      増井良啓
    • Journal Title

      ジュリスト

      Volume: 235 Pages: 212-213

    • Related Report
      2017 Research-status Report
  • [Journal Article] 課税情報の交換と欧州人権条約2017

    • Author(s)
      増井良啓
    • Journal Title

      法学新報

      Volume: 123 Pages: 333-356

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] 国際課税における手続の整備と改革2017

    • Author(s)
      増井良啓
    • Journal Title

      日税研論集

      Volume: 71 Pages: 1-33

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 租税手続法の国際的側面2016

    • Author(s)
      増井良啓
    • Journal Title

      宇賀克也・交告尚史編『現代行政法の構造と展開 小早川光郎先生古稀記念』

      Volume: 1 Pages: 199-214

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] Future of capital markets in Asia2018

    • Author(s)
      増井良啓
    • Organizer
      International Fiscal Association
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research / Invited
  • [Book] 租税法入門〔第2版〕2018

    • Author(s)
      増井 良啓
    • Total Pages
      386
    • Publisher
      有斐閣
    • ISBN
      9784641227538
    • Related Report
      2018 Annual Research Report
  • [Book] 租税法と民法2018

    • Author(s)
      金子 宏、中里 実
    • Total Pages
      624
    • Publisher
      有斐閣
    • ISBN
      9784641227545
    • Related Report
      2018 Annual Research Report
  • [Book] Asian Voices: BEPS and Beyond2017

    • Author(s)
      Sam Sim, Mei-June Soo
    • Total Pages
      730
    • Publisher
      IBFD
    • ISBN
      9789087224172
    • Related Report
      2017 Research-status Report
  • [Book] 信託法制の新時代 信託の現代的展開と将来展望2017

    • Author(s)
      能見善久=樋口範雄=神田秀樹
    • Total Pages
      416
    • Publisher
      弘文堂
    • ISBN
      9784335357169
    • Related Report
      2017 Research-status Report
  • [Remarks] 2017年4月から

    • URL

      http://www.masui.j.u-tokyo.ac.jp/record/2017-19.html

    • Related Report
      2018 Annual Research Report
  • [Remarks] 2015年4月から2017年3月まで

    • URL

      http://www.masui.j.u-tokyo.ac.jp/record/2015-16.html

    • Related Report
      2016 Research-status Report

URL: 

Published: 2016-04-21   Modified: 2020-03-30  

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