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Study on the integration system of public and personal payments based on the information collection function of taxation

Research Project

Project/Area Number 26380031
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Public law
Research InstitutionNagoya University

Principal Investigator

TAKAHASHI Yusuke  名古屋大学, 法学研究科, 教授 (50304291)

Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords生活保障 / 情報収集 / 租税債権の優先性 / 納税環境の整備 / 相続・贈与税 / 租税回避 / マイナンバー / 情報保護
Outline of Final Research Achievements

In order to insure the quality of life, this study focuses on individual’s “capacity of sustainable consumption” and explores the model for tax and social benefits payments to measure such capacity.
(1) Under the current system, there are many defects or holes in tax (and social security benefit) base, including damage awards and inheritance, so that we cannot measure each person’s quality of life, (2) so-called “my number” system should be positively utilized to gathering information for tax and social security, with the Information Audit system for protection of individual's privacy.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (11 results)

All 2017 2016 2015 2014

All Journal Article (8 results) (of which Acknowledgement Compliant: 1 results,  Peer Reviewed: 1 results) Presentation (2 results) Book (1 results)

  • [Journal Article] 流動財産担保法制と租税債権の優先性2017

    • Author(s)
      高橋祐介
    • Journal Title

      名古屋大学法政論集

      Volume: 270号 Pages: 353-368

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 納税環境の整備(特集 平成28年度税制改正と今後の課題)2016

    • Author(s)
      高橋祐介
    • Journal Title

      ジュリスト

      Volume: 1493号 Pages: 45-49

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 租税手続法の将来展望2016

    • Author(s)
      高橋祐介
    • Journal Title

      租税研究

      Volume: 802号 Pages: 78-86

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 税制改正大綱の検討—税法学の観点から(特集 平成27年度税制改正大綱の概要と評価)2015

    • Author(s)
      高橋祐介
    • Journal Title

      税研

      Volume: 181号 Pages: 65-70

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 納税者番号制度と納税者の秘密の保護2015

    • Author(s)
      高橋祐介
    • Journal Title

      日税研論集

      Volume: 67号 Pages: 183-218

    • Related Report
      2015 Research-status Report
  • [Journal Article] 番号制と情報保護 : 民間利用を視野に入れて2015

    • Author(s)
      高橋祐介
    • Journal Title

      租税研究

      Volume: 791号 Pages: 107-116

    • Related Report
      2015 Research-status Report
  • [Journal Article] 国外移住・国籍離脱と所得・相続・贈与税 -アメリカの事例を参考にして2015

    • Author(s)
      高橋祐介
    • Journal Title

      租税研究

      Volume: 785号 Pages: 352-360

    • Related Report
      2014 Research-status Report
  • [Journal Article] 源泉徴収過程における過誤の是正に関する一考察2014

    • Author(s)
      高橋祐介
    • Journal Title

      税法学

      Volume: 571号 Pages: 183-206

    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Presentation] 減額更正後の増額更正により確定した税額と延滞税2016

    • Author(s)
      高橋祐介
    • Organizer
      日本税法学会中部地区研究会
    • Place of Presentation
      愛知県産業労働センター(ウインク愛知)904号室
    • Year and Date
      2016-01-09
    • Related Report
      2015 Research-status Report
  • [Presentation] 源泉徴収過程の過誤の是正に関する一考察(シンポジウム基調報告)2014

    • Author(s)
      高橋祐介
    • Organizer
      日本税法学会第104回大会
    • Place of Presentation
      立正大学(東京都品川区)
    • Year and Date
      2014-06-14
    • Related Report
      2014 Research-status Report
  • [Book] 租税回避研究の展開と課題2015

    • Author(s)
      谷口勢津夫・田中治・浦東久男・小川正雄・渡辺徹也・*高橋祐介・八ツ尾順一・浪花健三・酒井貴子・小塚真啓・岡村忠生[編者]
    • Total Pages
      348
    • Publisher
      ミネルヴァ書房
    • Related Report
      2015 Research-status Report

URL: 

Published: 2014-04-04   Modified: 2018-03-22  

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