J-GLOBAL ID:201001078216594833   Update date: Sep. 20, 2022

Nakamura Shigetaka

ナカムラ シゲタカ | Nakamura Shigetaka
Affiliation and department:
Job title: Professor
Research field  (1): Public law
Research theme for competitive and other funds  (3):
  • 2016 - 2018 国際的組織再編税制の今後の方向性
  • 2014 - 2016 利益概念から剰余金概念への移行に対する会社法及び税法の対応と展開
  • 2013 - 2014 企業の国外離脱と租税条約による規制
Papers (22):
  • NAKAMURA,Shigetaka. Research on Article 9 of the Inheritance Tax Act from Comparative Law Perspective -Focus on Indirect Gifts through a Corporation-. The Journal of Comprehensive Law and Policy Research Association. 2022. 5号
  • NAKAMURA,Shigetaka. Cross-border Corporate Reorganizations and the Tax Treaty Policy -Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties-. JOURNAL of ACCOUNTANCY, ECONOMICS and LAW. 2022. No.16, March 2022
  • NAKAMURA,Shigetaka. Consumption Taxation in Japan on the Importation of Goods by Commissionaires-Focus on the EU VAT Directive and the VAT Act 1994 of the UK-. 2021. 4号20頁~53頁
  • NAKAMURA,Shigetaka. Limits of Applicability of a GAAR on Family Corporations in Japan against Debt Push-Downs- Focusing on the Anti-Avoidance Directive in the EU-. JOURNAL of ACCOUNTANCY, ECONOMICS and LAW. 2021. No.15, pp.1-15
  • NAKAMURA,Shigetaka. The Study for the Tax System of Cross-border Corporate Reorganizations-Focusing on the EU Merger Tax Directive for Considering the Future Direction in Japan-. JOURNAL of ACCOUNTANCY, ECONOMICS and LAW. 2020. No.14, pp.13-29
MISC (1):
  • NAKAMURA SHIGETAKA. Anti-Inversion Rule and Substantial Business Activity Test. The journal of modern society and accounting. 2011. 5号213〜226頁. 5. 213-226
Books (2):
  • 地域に関する法的研究
    新日本法規出版 2015
  • Teaching-materials international tax law, New edition
Lectures and oral presentations  (14):
  • 組織再編成から生じるクロス・ボーダーの課税問題-租税条約上の組織再編成条項を題材に-
    (日本経営実務法学会第25回研究総会 2022)
  • 相続税法9条に関する比較法研究
    (総合法政策研究会第15回 2021)
  • 問屋を利用した輸入取引に対する消費課税
    (綜合法政策研究会第14回 2020)
  • 国際的組織再編税制における適格法人
    (総合法政策研究会第9回 2019)
  • 国際的組織再編税制における法人概念
    (総合法政策研究会第6回 2018)
Education (1):
  • Kansai University Graduate School, Division of Law Tax Law
Professional career (1):
  • Doctor of Law
Awards (1):
  • 2005/07/27 - JAPAN TAX RESEARCH INSTITUTE Japanese tax research prize (Researcher's part), 2005
Association Membership(s) (3):
The International Fiscal Association ,  JAPAN TAX JURISPRUDENCE ASSOCIATION ,  The Japanese Society for Tax Law
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