Functional Analysis of the Relationship between Tax Law and Private Law

2023 Fiscal Year Final Research Report

• Project/Area Number: 18K12634
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Gakushuin University
• Principal Investigator: Nagato Takayuki 学習院大学, 法学部, 教授 (90632240)
• Project Period (FY): 2018-04-01 – 2024-03-31
• Keywords: 租税法と私法 / 役員報酬 / M&A

Outline of Final Research Achievements

This research project was undertaken to investigate the functional relationship between tax law and private law. The study explored the extensive impact that tax law has on private law in various areas, such as executive compensations, limited liability systems, financial regulations, inheritance and gifts, Stock-for-stock M&As, business trusts, reorganization, and intellectual property law. The project addressed specific issues and considered potential tax legislative policies and the research output was published in several Japanese and foreign journals.

Free Research Field

租税法

Academic Significance and Societal Importance of the Research Achievements

租税法が、あらゆる経済取引において無視することのできない重要性を有することを具体的な論点との関係で明らかにしたことに社会的意義がある。とりわけ、租税法以外の法分野においては税の存在を無視して立法論、解釈論を展開するか、あるいは、課税理論を検討することなく、課税が私法上の取引を阻害すると論じられがちであるが，そのようなアプローチでは社会的に最適な法制度の設計はできないため、租税法と諸私法の相互関係をより立体的に解明したことに本研究課題の学術的・社会的意義がある。