| Project/Area Number |
18K01254
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 05020:Public law-related
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| Research Institution | Osaka Metropolitan University (2022-2023)
Osaka Prefecture University (2018-2021) |
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Principal Investigator |
Sakai Takako 大阪公立大学, 大学院法学研究科, 教授 (40359782)
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| Project Period (FY) |
2018-04-01 – 2024-03-31
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| Project Status |
Completed (Fiscal Year 2023)
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| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2020: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 一般的否認規定 / 租税回避行為 / 行為計算否認規定 / GAAR / GAAR Panel / 一般否認規定 / 個別否認規定 / 租税回避行為の否認 / 国際的な租税回避 / 選択的損失計上 / 軽減税率 / 租税回避 / 税制簡素化 / Panel / PPT / 回転木馬詐欺 / FBT |
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| Outline of Final Research Achievements |
Many countries have introduced general anti-avoidance rules (called as GAAR) to combat recent aggressive tax avoidance. On the contrary, in Japan we just have targeted anti-avoidance rules and specific anti-avoidance rules. This project has examined the other countries’ GAAR on perspective of the comparative study of law and other rules to make the tax system more sophisticated. Introducing GAAR needs some panel to check if its application is appropriate and some system to reduce its ambiguity. However, the basic measures to comply with tax avoidance should be specific anti-avoidance rules and this projects also made some research those rules and recent cases as well.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究においては、GAAR適用に当たりその適用の妥当性確保手段と納税者にとっての予測可能性確保のためPanelの役割を明らかにするとともに、このような制度の事務負担からも租税回避への対抗策としては個別否認規定と適正な執行上のシステムの充実が必要であることを確認し、また、日本での対象を限定した一般否認規定の特に不当性要件の解釈や個別否認規定の適用事例の検討をおこなった。本研究が示した内容は、今後のGAARを含む租税回避研究の基礎理論として貢献するものと考える。
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