Nagato Takayuki

ナガトタカユキ | Nagato Takayuki

Affiliation and department：
Homepage URL (1)： https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1946092

Research field (2)： Public law , Civil law

Research keywords (1)： Tax Law

Research theme for competitive and other funds (9)：

2022 - 2026 Mobility of Individuals and Tax Law in a Globalized Economy
2021 - 2025 A Consideration of the Business Succession Trust
2018 - 2022 租税法と諸私法の関係の機能的分析
2019 - 2020 租税法と諸私法の関係の機能的分析
2015 - 2019 A Historical and Functional Analysis of the Corporate Bankruptcy Taxation

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Papers (38)：

長戸貴之. 商事信託に係る税制の立法論的課題--金銭の信託,証券投資信託を中心に--. トラスト未来フォーラム研究叢書『商事信託に係る立法論的課題の整理と提言に関する研究』. 2025. 104. 151-176
長戸貴之. 値下がりした譲受債権の弁済から生じた利益の所得分類と市場ディスカウントーー東京地裁令和3年1月29日判決の検討. トラスト未来フォーラム研究叢書『金融取引と課税(7)』. 2025. 101. 15-28
長戸貴之. 市民権課税をめぐる最近の議論動向. 税研. 2025. 240. 16-23
Takayuki Nagato. The Implementation of a Progressive Consumption Tax and Taxpayers' Privacy: Referring to the Discussion on Central Bank Digital Currencies. Journal of Japan Tax Research Institute. 2025. 86. 237-260
長戸貴之. 高所得労働者をめぐる租税競争への一国主義的な対応のあり方. 租税研究. 2025. 904. 172-199

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MISC (23)：

<学界展望>Allison Christians & Laurens van Apeldoorn, “Tax Cooperation in an Unjust World” (Oxford University Press). 国家学会雑誌. 2024. 137. 1=2. 105-107
佐藤修二, 伊藤剛志, 白井美和子, 長戸貴之. IFA日本支部:第15回ウェブセミナーの報告租税法の文理解釈の原則をめぐって--第二次納税義務に関する近時の高裁判決と延滞納税最高裁判決を中心に--. 租税研究. 2023. 889. 97-112
長戸貴之. 法人の租税優遇措置 : 法人税-トピックで考える租税法. 法学教室. 2023. 517. 45-47
長戸貴之. 租税判例研究(No.607)来料加工と外国子会社合算税制における管理支配基準[東京地裁令和4.3.2判決]. ジュリスト = Monthly jurist / 有斐閣 [編]. 2023. 1588. 125-128
長戸貴之. 財産評価基本通達と平等原則(最判令和4年4月19日民集76巻4号411頁). 令和4年度重要判例解説(別冊ジュリスト). 2023. 1583. 176-177

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Books (4)：

Lectures and oral presentations (6)：

Taxation of Robots and AI
(YIN Seminar, IFA 8th Asia Pacific Regional Conference 2025)
Potential conflicts with bilateral investment treaties
(The Implementation of the Global Minimum Corporate Tax 2024)
The Second-best Tax Policy for Attracting High-skilled Individuals in a Globalized Economy: Prevention of Regressive Labor Income Taxation among Citizens
(IBFD Inaugural Academic Tax Conference- Blueprint for Individual Taxation Reform in a Globalized World 2024)
日本信托税制概要
(第二届国际信托法前沿研讨会 2023)
The Case for Global Lower Rate Minimum Tax on Intangible Income
(NYU Law Global Fellows Forum 2019)

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Professional career (1)：

Work history (6)：

2022/04 - 現在 Gakushuin University Faculty of Law Department of Law Professor
2015/04 - 2022/03 Gakushuin University Faculty of Law Department of Law Associate Professor
2019/09 - 2020/05 New York University School of Law Hauser Global Research Fellow
2018/09 - 2019/08 Harvard Law School Visiting Scholar
2016/04 - 2018/03 Japan Securities Dealers Association Visiting Researcher

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Awards (3)：

2025/11 - The Institute of Tax Research and Literature The Institute of Tax Research and Literature Prize Unilateral Tax Policy for Attracting High-skilled Individuals in a Globalized Economy
2017 - Japan Institute of Business Law Japan Institute of Business Law Prize Tax and Corporate Bankruptcy
2017 - The Institute of Tax Research and Literature The Institute of Tax Research and Literature Prize Tax and Corporate Bankruptcy

Association Membership(s) (2)：

International Fiscal Association , The Japanese Society for Tax Law

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