A Historical Study on the Theory of Public Benefit and Public Good in Tax Law

Research Project

Project/Area Number	17K13603
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Multi-year Fund
Research Field	Public law
Research Institution	Hokkaido University
Principal Investigator	TANAKA Hiroyuki 北海道大学, 公共政策学連携研究部, 准教授 (60580397)
Project Period (FY)	2017-04-01 – 2020-03-31
Project Status	Completed (Fiscal Year 2019)
Budget Amount *help	¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000) Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000) Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000) Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords	租税法 / 公益法人 / 財団 / 公共の福祉 / 公益
Outline of Final Research Achievements	This study has tried to build a fundamental basis to elucidate the process of German and Japanese legal history, in which the originally different concepts of public benefit (Gemeinwohl) and public good (Gemeinnuetzigkeit) has converged in a present influential theory, that the latter is only legitimate when the former is realized, in order to rationalize and/or develop a structural interpretation of public good law system.
Academic Significance and Societal Importance of the Research Achievements	本研究は、公益法人という公法学および私法学の接点を軸として、公法人とも営利法人とも区別される私法人（＝公益法人）の担う重層的な任務とその国法上の位置づけを解明する前提作業として、国家目的・公共の福祉・任務という諸概念の連関とそこで鍵をなす任務概念の諸相と変容の過程に着目して、その理論史的な意義の再評価を試みた。これにより、公益法人に関する現行法制度をより合理的に理解する為の礎石が築けたと考える。