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Legal Frameworks for Ensuring Consistency and Fairness in the Face of Diversification and Flexibility in Tax Administration

Research Project

Project/Area Number 18K01242
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 05020:Public law-related
Research InstitutionHitotsubashi University

Principal Investigator

YOSHIMURA Masao  一橋大学, 大学院法学研究科, 教授 (70313054)

Project Period (FY) 2018-04-01 – 2024-03-31
Project Status Completed (Fiscal Year 2023)
Budget Amount *help
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2020: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2019: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Keywords租税法 / 国際課税 / 租税回避 / デジタル課税 / 租税手続法 / 情報交換 / データ保護 / 租税法律主義
Outline of Final Research Achievements

Tax administration is currently undergoing a significant transformation. Traditionally, emphasis has been placed on fairness and formality, but now there is a growing need for flexibility in many areas. This shift is driven by the increasing complexity of tax systems and the reconsideration of international taxation theories, primarily aimed at combating tax avoidance. Examining and analyzing foreign case studies, alongside strategies to appropriately adopt these changes in Japanese tax administration, is crucial.
This study analyzes the legal challenges in the advanced practices of tax administration in the United States and the United Kingdom, highlighting their implications. Furthermore, it aims to establish a foundational perspective for Japan to adopt these practices, contributing to future policy discussions. Using a comparative legal approach, the study combines literature review and participation in international conferences for a comprehensive analysis.

Academic Significance and Societal Importance of the Research Achievements

本研究では、税務行政の効率化と納税者の権利保護のバランスを探るため、諸外国の先行事例を分析し、日本への示唆を導くための予備的研究を進めました。租税法律主義の観点から議論されてきた問題を捉え直し、納税者の事前の予測可能性と事後的な権利救済の確保という視点から、実質的な内容に立ち入った丁寧が議論が必要な局面が増えているのが明らかになっています。この成果は、今後の税務行政の在り方を考える上で重要な学術的・社会的意義を有しており、納税者と税務当局の建設的な対話を促進することが期待されます。

Report

(7 results)
  • 2023 Annual Research Report   Final Research Report ( PDF )
  • 2022 Research-status Report
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (14 results)

All 2024 2023 2022 2021 2020 2019 2018

All Journal Article (12 results) Presentation (2 results) (of which Int'l Joint Research: 1 results)

  • [Journal Article] 「グループ内組織再編成に伴う借入れと同族会社の行為計算否認 : ユニバーサルミュージック事件[最高裁令和4.4.21第一小法廷判決]」2024

    • Author(s)
      吉村政穂
    • Journal Title

      ジュリスト

      Volume: 1593号 Pages: 115-118

    • Related Report
      2023 Annual Research Report
  • [Journal Article] 「国際合意を踏まえたミニマム課税の法制化」2023

    • Author(s)
      吉村政穂
    • Journal Title

      ジュリスト

      Volume: 1588号 Pages: 58-64

    • Related Report
      2023 Annual Research Report
  • [Journal Article] 「グローバル・デジタル経済下で現況を踏まえ国際課税原則を改定 : 「最低税率の設定」は一歩前進も「課税権の配分」は視界不良」2023

    • Author(s)
      吉村政穂
    • Journal Title

      金融財政事情

      Volume: 74巻17号 Pages: 36-39

    • Related Report
      2023 Annual Research Report
  • [Journal Article] 金融税制の将来像2022

    • Author(s)
      吉村政穂=山田麻未=藤間大順
    • Journal Title

      租税法研究

      Volume: 50 Pages: 221-236

    • Related Report
      2022 Research-status Report
  • [Journal Article] 法人税の最低税率 : GloBEルールの概要および課題2022

    • Author(s)
      吉村政穂
    • Journal Title

      ジュリスト

      Volume: 1567 Pages: 29-34

    • Related Report
      2022 Research-status Report 2021 Research-status Report
  • [Journal Article] 第2の柱は租税競争に「底」を設けることに成功するのか? : 適格国内ミニマムトップアップ税(Qualified Domestic Minimum Top-up Tax)がもたらす変容2022

    • Author(s)
      吉村政穂
    • Journal Title

      税研

      Volume: 38(2) Pages: 20-27

    • Related Report
      2022 Research-status Report
  • [Journal Article] 繰越欠損金の引継ぎと組織再編成に係る行為計算否認規定の適用 : 法人税2021

    • Author(s)
      吉村政穂
    • Journal Title

      税務事例研究

      Volume: 175 Pages: 1-15

    • NAID

      40022574584

    • Related Report
      2021 Research-status Report
  • [Journal Article] 「法人税最低税率一五%」のインパクト : 国際課税のグローバルガバナンスをめぐって2021

    • Author(s)
      吉村政穂
    • Journal Title

      外交

      Volume: 70 Pages: 74-79

    • NAID

      40022759679

    • Related Report
      2021 Research-status Report
  • [Journal Article] ユニバーサルミュージック事件控訴審判決 : 新しい問題領域の発見と今後の展望2021

    • Author(s)
      吉村政穂
    • Journal Title

      税務弘報弘報

      Volume: 69(1) Pages: 137-145

    • Related Report
      2020 Research-status Report
  • [Journal Article] 最近の裁判例に見る租税回避否認規定の課題2020

    • Author(s)
      吉村政穂
    • Journal Title

      租税研究

      Volume: 846 Pages: 169-195

    • NAID

      40022208293

    • Related Report
      2020 Research-status Report
  • [Journal Article] 消費税と情報 : 付加価値税の自己執行メカニズムを中心に2019

    • Author(s)
      吉村政穂
    • Journal Title

      ジュリスト

      Volume: 1539 Pages: 36-41

    • Related Report
      2019 Research-status Report
  • [Journal Article] 国際的徴収共助・情報交換をめぐる諸問題2019

    • Author(s)
      吉村政穂
    • Journal Title

      租税法研究

      Volume: 47

    • Related Report
      2018 Research-status Report
  • [Presentation] 国際的徴収共助・情報交換をめぐる諸問題2018

    • Author(s)
      吉村政穂
    • Organizer
      租税法学会
    • Related Report
      2018 Research-status Report
  • [Presentation] Subject 1: Seeking Anti-avoidance measures of general nature and scope-GAAR and other rules2018

    • Author(s)
      吉村政穂
    • Organizer
      International Fiscal Association
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research

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Published: 2018-04-23   Modified: 2025-01-30  

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