The Anonymity of Money and Taxation

2022 Fiscal Year Final Research Report

• Project/Area Number: 18K12640
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Hitotsubashi University (2021-2022); Tohoku University (2018-2020)
• Principal Investigator: FUJIOKA Yuji 一橋大学, 大学院法学研究科, 准教授 (40632237)
• Project Period (FY): 2018-04-01 – 2023-03-31
• Keywords: 匿名性 / 貨幣 / 通貨 / 流動性 / 暗号資産 / トークン / リスク・フリーの利子率 / コンピュータサイエンス

Outline of Final Research Achievements

The development of information and communication technology has given rise to new means of transactions, means of settlement, and means of payment which do not rely on existing institutions such as money, sovereign states, and financial institutions. This research project focused on the anonymity of money. The reason for this is to provide a comprehensive analysis of the challenges posed by the advancement of information and communication technology in obtaining the information necessary for tax administration, taking into account the various means of payment. The research project also revealed that the anonymity of money not only affects tax administration, but should also be considered when taxing income.

Free Research Field

租税法

Academic Significance and Societal Importance of the Research Achievements

本研究は、国家と租税の関係を貨幣という観点から検討するだけでなく、匿名性という切り口から分析した点に意義がある。さらに、租税制度と貨幣制度に着目することにより、国際課税の文脈においてどのようにリスク・フリーの利子率を算定すべきかということや、コンピュータサイエンスの研究成果によって生じ得る長期的な社会の変化を想定して、それが租税法にもたらすインパクトを考察することが可能となった。