2020 Fiscal Year Final Research Report
Tax Issues under the Corporate Governance Reform in Japan
| Project/Area Number |
17K03368
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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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| Research Field |
Public law
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| Research Institution | Waseda University |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2021-03-31
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| Keywords | コーポレート・ガバナンス / 法人税法 / インセンティブ報酬 / 租税回避 / M&A / 経済のデジタル化 / プラットフォーム |
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| Outline of Final Research Achievements |
The main subjects of this study are ①incentive compensation and ②how to deal with tax avoidance by corporations.
With regard to ①, I was able to confirm the changes in the regulations and judicial precedents regarding stock options and restricted stock. However, as far as the U.S. law is concerned, there is still room for improvement in the legislative theory on the issue of taxation of venture business start-ups and restricted stocks.
With regard to ②, the question of how corporate taxation should respond to the digitalization of the economy has come up, and work in the OECD is progressing. However, the views of each country are not unanimous, and it will be necessary to continue to monitor the progress of discussions in the international community.
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| Free Research Field |
租税法
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| Academic Significance and Societal Importance of the Research Achievements |
本研究では、近年におけるコーポレート・ガバナンス改革論が租税法、とりわけ法人税および所得税の分野に与えうる影響を考慮して、これまでの解釈論の確認と見直しを行い、さらに立法論の見地から、コーポレート・ガバナンスを阻害しない税制あるいはコーポレート・ガバナンスに寄与する税制について、一定の提言を行った。その際には、インセンティブ報酬のあり方と、法人が行う租税回避への対応というそれぞれ異なる角度からの考察を試みた。考察の過程において、経済のデジタル化に課税ルールが対応しなければならないことを強く認識した。
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