FUJIMA Hironobu

フジマヒロノブ | FUJIMA Hironobu

Affiliation and department：
Job title： Associate Professor
Homepage URL (1)： http://taxfujima.hatenablog.com/

Research field (1)： Public law

Research keywords (3)：税法 , Tax Law , Tax Policy

Research theme for competitive and other funds (4)：

Papers (14)：

Hironobu Fujima. Past and Future of Relationship between Tax Administration and Certified Public Accountants of Japan. Kanagawa Law Review. 2023. 55. 4. 181-239
Hironobu FUJIMA. Exclusion of COD Income of the Comprehensive Support Fund Special Case Loan and Deduction: Comparing to COD Income of the Paycheck Protection Program in the U.S. Kanagawa Law Review. 2022. 55. 1. 93-129
藤間大順. 資金調達と税制のこれから-ICOやIEOに対する法人税の課税を検討対象として. 租税法研究. 2022. 50. 210-220
藤間大順. 個人が行う現物資産の寄附に関する日米英の所得税制の比較検討:資産の値上がり益の取扱いおよび所得控除額を検討対象として. 都市問題. 2021. 112. 4. 53-62
藤間大順. クラウドファンディング(Crowdfunding, CF)に携わった法人および匿名組合に対する所得課税. 神奈川法学. 2021. 53. 1. 203-226

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MISC (18)：

藤間大順. 【判例研究】公益法人等が普通法人に移行した場合における,有価証券の取得価額. ジュリスト. 2024. 1597. 176-177
FUJIMA Hironobu. Case Note: Discharge of Debt Inherited from the Decedent and Taxation of COD Income. Kanagawa Law Review. 2024. 56. 3. 125-158
藤間大順. 学会レポート租税法学会第52回総会. 税研. 2024. 233. 85-88
藤間大順. インターネットを通じた新たな資金の移動と所得税や法人税. 税務QA. 2024. 262. 54-63
藤間大順. 【書評】吉田正毅『図解税務調査対応の法的反論マニュアル』. きんざいファイナンシャル・プラン. 2023. 462. 23-23

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Books (5)：

Easy to Comprehend Introduction to Japanese tax Law, 18th ed.
Yuhikaku 2024 ISBN:9784641281561
債務免除益の課税理論
勁草書房 2020 ISBN:9784326403851
Tax Law for Professionals (Civil Law), 2nd ed.
Yuhikaku 2020 ISBN:9784641227972
Tax Law for Professionals (The Law of Corporations), 2nd ed.
Yuhikaku 2020 ISBN:9784641227934
典型契約の税法務-弁護士のための税法×税理士のための民法-
日本加除出版 2018 ISBN:9784817844729

Lectures and oral presentations (13)：

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Education (4)：

Professional career (1)：

Work history (6)：

2022/04 - 現在 Kanagawa University Faculty of Law Associate Professor
2019/04 - 現在 Aoyama Gakuin University Part-time Lecturer
2020/04 - 2022/03 Kanagawa University Faculty of Law Assistant Professor
2019/11 - 2020/03 The Tokyo Foundation for Policy Research The Unit of Tax & Social Security Reform Research Assistant
2019/04 - 2020/03 Aoyama Gakuin University Faculty of law Part-time Assistant

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Committee career (1)：

Awards (2)：

Association Membership(s) (3)：

The Japanese Society for Tax Law , JAPAN ASSOCIATION OF SCIENCE OF TAXATION , JAPAN TAX JURISPRUDENCE ASSOCIATION

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