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J-GLOBAL ID:201401098017627005   Update date: Jan. 15, 2020

WATANABE, Tetsuya

ワタナベ テツヤ | WATANABE, Tetsuya
Affiliation and department:
Job title: Professor
Research field  (1): Public law
Research keywords  (1): Tax Law
Research theme for competitive and other funds  (5):
  • 2014 - 2017 Current tax issues of stock redemption
  • 2013 - 2018 Human Capital and Application of Asset Concept in Consumption Taxation
  • 2013 - 2016 Administrative Litigation System Reform from the Perspective of Particular Administrative Laws
  • 2008 - 2013 Study on the changing conceptof asset basis in taxation
  • 2008 - 2013 Study on Tax Rules for Complicated M & A Transactions including Corporate Reorganizations
Papers (56):
  • Tetsuya Watanabe. The Hometown Tax System in Japan: Current Issues. TERRITORIALITAT UND PERSONALITAT: FESTSCHRIFT FUR MORIS LEHNER ZUM 70. GEBURTSTAG. 2019. 279-293
  • Tetsuya Watanabe. Taxation of the sharing Economy in Japan. Income Taxation and Administration. Journal of Japanese Law. 2019. 24. 47. 33-49
  • Tetsuya Watanabe. Deductible Expenses and Losses under "the Obligation Principle" in the Corporation Tax Act s. 22(3). Tax Jurisprudence. 2016. 575. 281-305
  • Tetsuya Watanabe. Provisions for Restricted Stock as Deductible Expenses. Institute of Comparative Law(Waseda University). 2016. Legislation No.1
  • 法人税法34条1項2号にいう事前確定届出給与該当性の可否. ジュリスト. 2015. 1480号. 127-130
more...
MISC (4):
  • 「Tax-Free Treatment for Corporate Reorganizations in Japan,Proceedings from the 2009 Sho Sato Conference on Tax Law, Social Policy, and the Economy」. http://www.law.berkeley.edu/files/sho_sato_tax_conf_web_paper--watanabe.pdf. 2009
  • 「The Concept of Qualified Reorganization in Japan」. Public Policy Review. 2009. Vol.5. No.1. 139-150
  • 「Tax Treatment of Stock Options in Japan」. Bulletin for International Fiscal Documentation. 2004. Vol.58. No.1. 31-38
  • "Income Tax and Incentive for Corporate Transactions: A Japanese Perspective,". Zenichi Shishido ed., ENTERPRISE LAW-CONTRACTS, MARKETS, AND LAWS IN THE US AND JAPAN. 2014. 289-301
Books (6):
  • 『企業取引と租税回避』
    中央経済社 2002
  • 『企業組織再編成と課税』
    弘文堂 2006
  • 『租税法演習ノート[第3版]』
    弘文堂 2013
  • 『ベーシック税法[第7版]』
    有斐閣 2013
  • Corporate Income Taxation
    2018
more...
Lectures and oral presentations  (17):
  • 「英国判例における租税回避否認原則」
    (日本税法学会大会 1995)
  • 「企業組織再編税制に関する濫用とその規制」
    (日本税法学会大会 2001)
  • “Basic Tax Principles for Electronic Commerce”
    (U.C. Berkeley -Keio Seminar on International Tax Law Concerning Digital Financial Innovation(Keio University) 2002)
  • 「組織再編税制」
    (租税法学会研究総会 2002)
  • 「イギリスにおける最近の租税回避事例とRamsay原則の動向」
    (日本税法学会大会 2005)
more...
Education (1):
  • Kyoto University Graduate School, Division of Law public Law
Professional career (1):
  • Ph.D (Kyoto University)
Work history (11):
  • 1995 - 1997 Lecturer of Law, Shiga University, Faculty of Economics
  • 1998 - 1999 Visiting Scholar, U. C. Berkeley School of Law (Boalt Hall), USA
  • 1999 - 2000 Visiting Scholar, Harvard Law School, USA
  • 1997 - 2003 Associate professor of Law, Shiga University, Faculty of Economics
  • 2003 - 2004 Associate professor of Law, Kyushu University, Faculty of Law
Show all
Association Membership(s) (1):
International Fiscal Association
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