| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2012: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Outline of Final Research Achievements |
Our research theme is the empirical studies in tax systems of employee benefits. Especially we focused on defined-benefit corporate pension plans. We analyzed the relation between firms' pension contribution and their tax status. For three years of our research period, we also investigated three other research areas, that is, international income shifting in Japanese multinational corporations, tax induced dividend policies and share prices of Japanese real estate investment trusts, and the introduction of tax exempt dividend system on repatriations from foreign subsidiaries. We adopt empirical investigations as our research methodology. We analyze the effects of taxes on taxpayers’ activities. We have published five papers in academic journals and had made four presentations at academic conferences.
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