| Co-Investigator(Kenkyū-buntansha) |
渡辺 徹也 早稲田大学, 法学学術院, 教授 (10273393)
高橋 祐介 名古屋大学, 法学研究科, 教授 (50304291)
酒井 貴子 大阪公立大学, 大学院法学研究科, 教授 (40359782)
小塚 真啓 岡山大学, 社会文化科学学域, 教授 (60547082)
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| Budget Amount *help |
¥17,030,000 (Direct Cost: ¥13,100,000、Indirect Cost: ¥3,930,000)
Fiscal Year 2022: ¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2021: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2020: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2019: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2018: ¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
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| Outline of Final Research Achievements |
This research examined the problems of corporate income taxation from the perspective of its relationship with personal income taxation, taxation on corporate reorganizations, partnership taxation, and tax attributes such as net operating loss, with the aim of reviving the declining corporate income taxation and restoring its ability to raise tax revenue through the sophistication of basis, and examined solutions by applying blockchain technology.
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