2023 Fiscal Year Final Research Report
Comprehensive research on general anti-avoidance rules
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 |
Section | 一般 |
Review Section |
Basic Section 05020:Public law-related
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Research Institution | Osaka Metropolitan University (2022-2023) Osaka Prefecture University (2018-2021) |
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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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 |
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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Free Research Field |
租税法
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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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