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Global transformation of tax treaty network --- Japan's responses

Research Project

Project/Area Number 19K01277
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 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) 2019-04-01 – 2022-03-31
Project Status Completed (Fiscal Year 2021)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2021: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2020: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2019: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords租税条約 / 国際課税 / 主要目的テスト / 条約漁り / サービスPE / オフショア間接譲渡 / 国際協調主義 / デジタルサービス税 / 租税競争 / グローバル化 / tax treaty / international taxation / tax competition / globalization / 国連モデル租税条約 / 一国主義 / tax treaty network / constitutionalism / 租税法 / 国際租税法
Outline of Research at the Start

本研究は,21世紀初頭から急速に進展している租税条約ネットワークの世界的変容の姿を実証的に明らかにし,その正確な理解を踏まえて日本法の対応のあり方を検討するものです。

Outline of Final Research Achievements

The network of tax treaties was originally established in the first half of the 20th century and developed in the second half of the 20th century. However, it has been rapidly transforming itself since the beginning of the 21st century. Since most of today's international transactions are covered by tax treaties, it has become a significant intellectual challenge to identify the direction of the global transformation of the network of tax treaties and to examine how Japanese law should respond to it. Thus, this study examined the global transformation of the network of tax treaties and examined how Japanese law should respond.

Academic Significance and Societal Importance of the Research Achievements

租税条約ネットワークが世界的に変容している様子を、具体的な法的素材にそくして、実証的に明らかにしました。また、日本法の対応として、租税条約の締結と国内的実施の両面を、日本国憲法の角度からくわしく論じました。さらに、租税条約の世界的変容における次のステップにつながるものとして、100年来の歴史的合意と評されるデジタル課税の国際合意について検討を進めることができました。

Report

(4 results)
  • 2021 Annual Research Report   Final Research Report ( PDF )
  • 2020 Research-status Report
  • 2019 Research-status Report
  • Research Products

    (16 results)

All 2022 2021 2020 2019 Other

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

  • [Journal Article] 【特集】国際課税の歴史的な合意――デジタル課税と最低税率をめぐって 経緯2022

    • Author(s)
      増井良啓
    • Journal Title

      ジュリスト

      Volume: 1567 Pages: 14-20

    • Related Report
      2021 Annual Research Report
  • [Journal Article] GAFAと国際課税ルール2022

    • Author(s)
      増井良啓
    • Journal Title

      法律時報

      Volume: 94(1) Pages: 1-3

    • NAID

      40022778855

    • Related Report
      2021 Annual Research Report
  • [Journal Article] デジタルサービス税と日本2021

    • Author(s)
      増井良啓
    • Journal Title

      論究ジュリスト

      Volume: 36 Pages: 243-247

    • Related Report
      2021 Annual Research Report
  • [Journal Article] Japan’s Corporate Income Tax:1995-20212021

    • Author(s)
      MASUI, Yoshihiro
    • Journal Title

      Bulletin for International Taxation

      Volume: 75 Pages: 715-724

    • Related Report
      2021 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 日米租税条約と国会 1954-20042020

    • Author(s)
      増井良啓
    • Journal Title

      税大ジャーナル

      Volume: 31 Pages: 127-141

    • Related Report
      2020 Research-status Report
    • Open Access
  • [Journal Article] 憲法と租税条約2020

    • Author(s)
      増井良啓
    • Journal Title

      日税研論集

      Volume: 77 Pages: 333-368

    • Related Report
      2020 Research-status Report
  • [Journal Article] 変容する租税条約と国内法の重要論点2019

    • Author(s)
      増井良啓・青山慶二・平川雄士・吉村政穂
    • Journal Title

      法の支配

      Volume: 193 Pages: 6-35

    • Related Report
      2019 Research-status Report
  • [Journal Article] 不動産譲渡対価の支払に際しての非居住者該当性の確認2019

    • Author(s)
      増井良啓
    • Journal Title

      税研

      Volume: 208 Pages: 175-178

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Presentation] Indirect Transfer Taxes in M&A deals: A Dilemma?2021

    • Author(s)
      MASUI, Yoshihiro
    • Organizer
      International Fiscal Association, Hong Kong Branch
    • Related Report
      2021 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 日米租税条約と国会:1954-20042019

    • Author(s)
      増井良啓
    • Organizer
      租税史研究会
    • Related Report
      2019 Research-status Report
    • Invited
  • [Book] Thinker, Teacher, Traveler: Reimagining International Tax2021

    • Author(s)
      Georg Kofler, Ruth Mason, Alexander Rust
    • Total Pages
      716
    • Publisher
      IBFD
    • ISBN
      9789087227159
    • Related Report
      2021 Annual Research Report
  • [Book] 租税法律主義の総合的検討2021

    • Author(s)
      中里 実、藤谷 武史
    • Total Pages
      382
    • Publisher
      有斐閣
    • ISBN
      9784641228085
    • Related Report
      2021 Annual Research Report
  • [Book] 信託課税研究の道標2019

    • Author(s)
      中里実・渕圭吾・吉村政穂・増井良啓ほか
    • Total Pages
      333
    • Publisher
      有斐閣
    • ISBN
      9784641227705
    • Related Report
      2019 Research-status Report
  • [Book] 国際租税法 第4版2019

    • Author(s)
      増井良啓・宮崎裕子
    • Total Pages
      344
    • Publisher
      東京大学出版会
    • ISBN
      9784130323932
    • Related Report
      2019 Research-status Report
  • [Remarks]

    • URL

      http://www.masui.j.u-tokyo.ac.jp/record/2019-20.html

    • Related Report
      2021 Annual Research Report
  • [Remarks]

    • URL

      http://www.masui.j.u-tokyo.ac.jp/record/2021-22.html

    • Related Report
      2021 Annual Research Report

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Published: 2019-04-18   Modified: 2023-01-30  

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