Updated on 2024/10/07

写真b

 
SEKIGUCHI Satoshi
 
*Items subject to periodic update by Rikkyo University (The rest are reprinted from information registered on researchmap.)
Affiliation*
College of Economics Department of Economic Policy Studies
Graduate School of Economics Doctoral Program in Economics
Graduate School of Economics Master's Program in Economics
Title*
Professor
Degree
Doctor(Economics) ( University of Tokyo )
Contact information
Mail Address
Research Theme*
  • 財政・租税政策の国際比較分析、主に日本とアメリカの財政・租税構造を基軸にした制度的・歴史的な実証分析をしている。財政・租税政策に関する歴史的変遷、経済的・社会的・政治的背景、理論的諸潮流等を踏まえ、公共政策の意図・決定過程・各経済主体への効果・影響等について、複眼的に考察している。

  • Research Interests
  • Public Finance

  • Local Public Finance

  • Tax Policy

  • Campus Career*
    • 4 2014 - Present 
      College of Economics   Department of Economic Policy Studies   Professor
    • 4 2014 - Present 
      Graduate School of Economics   Master's Program in Economics   Professor
    • 4 2014 - Present 
      Graduate School of Economics   Doctoral Program in Economics   Professor
    • 4 2007 - 3 2014 
      College of Economics   Department of Economic Policy Studies   Associate Professor
    • 4 2007 - 3 2014 
      Graduate School of Economics   Master's Program in Economics   Associate Professor
    • 4 2006 - 3 2007 
      College of Economics   Department of Economic Policy Studies   Lecturer
    • 4 2005 - 3 2007 
      Graduate School of Economics   Master's Program in Economics   Lecturer
    • 4 2005 - 3 2006 
      College of Economics   Department of Economics   Lecturer

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    Research Areas

    • Humanities & Social Sciences / Public economics and labor economics  / Public Finance

    Research History

    • 4 2014 - Present 
      RIKKYO UNIVERSITY   College of Economics ,Graduate School of Economics   Professor

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    • 4 2009 - Present 
      Waseda Law School   Docent

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    • 4 2015 - 3 2017 
      Board of Audit of Japan   Senior Research Fellow

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    • 4 2007 - 3 2014 
      RIKKYO UNIVERSITY   College of Economics ,Graduate school of Economics   Associate Professor

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    • 9 2010 - 4 2011 
      University of Carifornia,Santa Barbara   Visiting Scholar

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    • 4 2007 - 3 2009 
      The University of Tokyo,Graduate School of Economics   Docent

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    • 4 2005 - 3 2007 
      RIKKYO UNIVERSITY   College of Economics,Graduate school of Economics   Lecturer

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    • 4 2001 - 3 2005 
      Ernst & Young ShinNihon LLC   Certified Public Accountant

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    Education

    • 4 1998 - 3 2001 
      The University of Tokyo   Doctoral course,Graduate School of Economics

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      Country: Japan

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    • 4 1996 - 3 1998 
      The University of Tokyo   Master Course, Graduate School of Economics

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      Country: Japan

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    Committee Memberships

    • 10 2022 - Present 
      日本財政学会   『財政研究』副編集委員長(査読担当)

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      Committee type:Academic society

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    • 8 2022 - Present 
      総務省(自治財政局)   今後の地方公会計のあり方に関する研究会座長

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    • 8 2022 - Present 
      総務省(地方財政審議会)   地方法人課税に関する検討会委員

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      Committee type:Government

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    • 10 2021 - Present 
      政策研究大学院大学・地方公共団体金融機構   人口減少時代等社会構造変革下における地方財政に関する調査研究会委員

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      Committee type:Other

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    • 4 2009 - Present 
      東京都(主税局)   東京都税制調査会委員

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      Committee type:Municipal

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    • 10 2017 - 4 2024 
      日本経済学会連合   評議員(日本財政学会)

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    • 4 2019 - 10 2023 
      Japan Institute of Public Finance.   Exective Director

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      Committee type:Academic society

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    • 5 2020 - 5 2023 
      Japan Association of Local Public Fiance   Sato Prize,Selection Committee Members

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      Committee type:Academic society

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    • 4 2014 - 5 2023 
      Japan Association of Local Public Finance.   Director

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      Committee type:Academic society

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    • 8 2019 - 6 2022 
      山梨県(税務課)   ⼭梨県地⽅税等検討会委員

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      Committee type:Municipal

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    • 6 2021 - 11 2021 
      神奈川県(政策局)   特別自治市構想等大都市制度に関する研究会委員

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      Committee type:Municipal

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    • 10 2015 - 10 2021 
      日本財政学会   『財政研究』編集委員

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      Committee type:Academic society

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    • 1 2021 - 3 2021 
      内閣府経済社会総合研究所   「行政記録情報等を活用した公的部門の早期把握に係る諸外国の現状と我が国への応用に関する調査研究」有識者検討会委員

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      Committee type:Government

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    • 2 2020 - 3 2021 
      環境省(環境再生・資源循環局)   ⼀般廃棄物会計基準改訂等検討委員会委員

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      Committee type:Government

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    • 5 2017 - 8 2020 
      Japan Association of Local Public Finance.   Exective Director

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      Committee type:Academic society

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    • 6 2019 - 3 2020 
      総務省(⾃治財政局)   地⽅公会計の推進に関する研究会(令和元年度)委員

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      Committee type:Government

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    • 6 2019 - 3 2020 
      会計検査院   「アメリカ及びイギリスの政府における内部統制及びガバナンス並びに会計検査院の役割に関する調査研究」委員会委員

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      Committee type:Government

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    • 3 2015 - 3 2020 
      参議院   契約監視委員会委員

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      Committee type:Other

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    • 6 2018 - 3 2019 
      総務省(⾃治財政局)   地⽅公会計の推進に関する研究会委員

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      Committee type:Government

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    • 4 2014 - 3 2019 
      Japan Institute of Public Finance.   Director

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      Committee type:Academic society

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    • 1 2018 - 12 2018 
      厚生労働省(医薬・生活衛生局)・総務省(⾃治財政局)   ⽔道財政のあり⽅に関する研究会委員

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      Committee type:Government

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    • 5 2018 - 11 2018 
      総務省(地方財政審議会)   地⽅法⼈課税に関する検討会委員

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      Committee type:Government

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    • 8 2017 - 5 2018 
      全国市長会   ネクストステージに向けた都市⾃治体の税財政のあり⽅に関する研究会委員

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      Committee type:Municipal

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    • 4 2017 - 3 2018 
      総務省(⾃治財政局)   地⽅公会計の活⽤の促進に関する研究会委員

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      Committee type:Government

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    • 4 2017 - 11 2017 
      総務省(地方財政審議会)   地⽅消費税に関する検討会委員

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      Committee type:Government

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    • 6 2012 - 4 2017 
      総務省(⼤⾂官房)   予算執⾏監視チーム委員

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      Committee type:Government

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    • 4 2016 - 9 2016 
      総務省(⾃治財政局)   地⽅公会計の活⽤の在り⽅に関する研究会委員

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      Committee type:Government

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    • 11 2014 - 12 2015 
      総務省(⾃治財政局)   地⽅財政の健全化及び地⽅債制度の⾒直しに関する研究会委員

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      Committee type:Government

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    • 9 2012 - 11 2015 
      総務省(地方財政審議会)   地⽅法⼈課税のあり⽅等に関する検討会委員

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      Committee type:Government

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    • 11 2014 - 3 2015 
      総務省(⾃治財政局)   公営企業の「経営戦略」の策定⽀援と活⽤に関する研究会委員

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      Committee type:Government

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    • 9 2010 - 3 2014 
      総務省(⾃治財政局)   今後の新地⽅公会計の推進に関する研究会

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      Committee type:Government

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    • 9 2012 - 8 2013 
      全国知事会   地⽅税財政制度研究会

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      Committee type:Municipal

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    • 2 2010 - 1 2013 
      内閣府   税制調査会(基礎問題検討⼩委員会)委員

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    • 1 2010 - 1 2013 
      内閣府   税制調査会委員

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      Committee type:Government

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    • 2 2010 - 6 2010 
      内閣府   税制調査会(納税環境整備⼩委員会)委員

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      Committee type:Government

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    • 10 2009 - 3 2010 
      環境省(⼤気環境局)   ロードプライシング制度の在り⽅に関する分科会委員

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      Committee type:Government

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    Awards

    • 7 2016  
      Japan Federation of Certified Public Tax Accountants' Associations and Japan Tax Research Institute  Japan Tax Research Award 

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      Award type:Award from publisher, newspaper, foundation, etc.  Country:Japan

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    • 11 2015  
      Tax Research and literature  The Prize of Tax Research and literature  Contemporaty Federal Taxation in the United States-Funding Modern Government without a VAT

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      Award type:Award from publisher, newspaper, foundation, etc.  Country:Japan

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    • 5 2006  
      Japan Association of Local Public Finance  The Sato Prize 

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      Award type:Award from Japanese society, conference, symposium, etc.  Country:Japan

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    • 7 2000  
      The Tokyo Institute for Municipal Research  The Fujita Prize 

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      Award type:Award from publisher, newspaper, foundation, etc.  Country:Japan

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    Papers

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    Misc.

    • 書評 小西砂千夫著『日本地方財政史』有斐閣 Invited

      『地方財務』   12 2017

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    • 書評 小西砂千夫著『公会計改革の財政学』日本評論社 Invited

      『地方財務』   8 2012

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    Books and Other Publications

    • Government Budgeting, Settlement and National Audit Offices in the UK and Sweden - From the Macro and Micro Budgeting Viewpoints -

      Satoshi Sekiguchi( Role: Sole author)

      Board of Audit of Japan  3 201

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      Language:Japanese Book type:Other

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    • Comprehensive Studies on VAT/GST

      Hiroshi Keneko, Hideaki Sato, Satoshi Wananabe, Satoshi Sekiguchi, Toshiyuki Uemura, Setuo Taniguchi, Mie Tsuji, Keigo Fuchi, Hajime Kanai, Emiko Kanai, Yumi Nishiyama, Yoshihiro Masui( Role: Sole author ,  Japan's VAT in Public Finance(Chapter 2))

      Japan Tax Reserch Institute  1 201

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      Language:Japanese Book type:Scholarly book

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    • International Comparative Studies on Local Public Finance and Accounting System

      Satoshi Sekiguchi(co, with, Yoshihiro Kimura, Morinao Iju( Role: Edit)

      Nihon keizai Hyoron Sha  26 2 201

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      Language:Japanese Book type:Scholarly book

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    • Environmental Subsidies to Consumers:How did they work in the Japanese market?

      Shigeru Matsumoto(ed, Satoshi Sekiguchi,etc( Role: Edit ,  第3章Environmental Tax and Subsidy in Japan:Past and Present(pp.27-59)を担当)

      Routledge  8 201

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      Language:English Book type:Scholarly book

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    • Local corporate taxation and municipal finance

      Naohiko Jinno, Toru Morotomi, Eisaku Ide, Satoshi Sekiguchi( Role: Sole author ,  Chapter 2 Reformation and problems of local corporate income tax(pp.37-52))

      Japan Municipal Research Center  31 3 201

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      Language:Japanese Book type:Scholarly book

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    • Contemporary Public Finance

      ( Role: Edit)

      Yuhikaku  30 3 201

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      Language:Japanese Book type:Textbook, survey, introduction

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    • Contemporary Federal Taxation in the United States:Funding Modern Government without VAT.

      Satoshi Sekiguchi( Role: Sole author)

      University of Tokyo Press  27 2 201

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      Language:Japanese Book type:Scholarly book

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    • The Political Economy of Transnational Tax Reform

      W.Elliot Brownlee, Eisaku Ide, Yasunori, Fukagai(co ed, Satoshi Sekiguchi,etc( Role: Joint editor ,  "The Corporate Income Tax in Postwar Japan and Shoup Recommendations:Why Did the Corporate Income Tax become So High?,pp365-396.)

      Cambridge University Press  8 201

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      Language:English Book type:Scholarly book

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    • Social policy and Tax system

      Naohiko Jinno, Toshihiko Machida, Yoshihiro Nakamura, Izumi Hoshino, Satoshi Sekiguchi( Role: Joint author ,  The Corporate Income Tax in the Global Economy)

      Imagine Press  8 201

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      Language:Japanese Book type:Scholarly book

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    • 『地方財政の理論的進展と地方消費税』

      日本地方財政学会, 編著, 関口 智, 他( Role: Edit ,  「地方消費税の諸問題」(25-30頁)を単独執筆。)

      勁草書房  5 2011 

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      Language:Japanese Book type:Scholarly book

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    • American-model Globalization Ⅱ

      Hiroshi Shibuya, Takero Hanawa(Co ed, Satoshi Sekiguchi,etc( Role: Joint editor ,  Tax system of the Medical Insurance After the Clinton Administration,pp.131-187.)

      Showa Dou.  4 201

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      Language:Japanese Book type:Scholarly book

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    • New Global Trends in Corporate Income Taxation.

      Japanese Tax, Theory Association(ed, Satoshi Sekiguchi,etc( Role: Edit ,  The theory of Business Taxation under the Global Economy in U.S.:Tax History After 1990's,pp.3-49.)

      Houristu Bunka Sya.  9 2009 

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      Language:Japanese Book type:Scholarly book

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    • The Road to Fiscal Health and Tax Reform

      Japan Institute of, Public Finance(ed, Satoshi Sekiguchi,etc( Role: Edit ,  U.S. Tax Policy and Private Health and Pension Insurance:From a View Piont of Income Bracket,pp.268-286.)

      Yu Hi Kaku  10 2008 

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      Language:Japanese Book type:Scholarly book

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    • The Project for Hope:The Holistic Approach to Decentralization,Soclal Security and Fiscal Reform

      Naohiko Jonno, Eisaku Ide(Co ed, Satoshi Sekiguchi, Morinao Iju,etc( Role: Joint editor ,  The Future Plan of Japanese Tax Reform,pp.148-191(Witn Morinao Iju).)

      Iwanami Sho Ten  11 2006 

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      Language:Japanese Book type:Scholarly book

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    • Federal Public Finance in the United States.

      Hiroshi Shibuya, Yoshio Watarase(Co ed, Satoshi Sekiguchi,etc( Role: Joint editor ,  Stock Option and The Corporate and Individual Income Tax:Influence on the Federal and California Public Finance,pp.155-199.)

      Nihon Keizai Hyoron Sya  2 2006 

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      Language:Japanese Book type:Scholarly book

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    • Federal Public Finance in the U.S.

      Hiroshi Shibuya, Yoshio Watarase(Co ed, Satoshi Sekiguchi,etc( Role: Joint editor ,  The U.S Corporate Income Tax in 1990's-Consolidated Tax,Partnership and Enron,pp.111-154..)

      Nihon Keizai Hyoron Sya  2 2006 

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      Language:Japanese Book type:Scholarly book

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    • Comparison of Fiscal Equalization System

      Naohiko Jinno, Takehiko Ikegami(Co ed, Satoshi Sekiguchi,etc( Role: Joint editor ,  Formation of Intergovernmental Fiscal Equalization System in Postwar Japan:How Are Discussions in the U.S. Related to Japanese Policy?,pp.55-92.)

      Toyo Keizai Shin Po Sya  7 2003 

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      Language:Japanese Book type:Scholarly book

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    • Marketization and the American Impact:Analyzing Postwar Japanese Social Economy.

      Hiroshi Shibuya, Makoto Maruyama, Osamu Ito(Co ed, Satoshi Sekiguchi,etc( Role: Joint editor ,  Postwar Japanese Taxation and Accounting Systems:The Impact of U.S. Taxation and Accounting,pp.111-142.)

      Tokyo University Press.  5 2001 

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      Language:Japanese Book type:Scholarly book

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    Presentations

    • ニューヨーク州における学校区間財政調整 Invited

      関口 智

      地方団体金融機構・政策研究大学院大学共催 社会構造変革下における地方財政を考えるフォーラム2022(第2回)  24 6 2022 

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    • ニューヨーク大都市公共交通の財源問題ーニューヨーク都市圏交通公社(MTA)を事例に Invited

      関口 智

      日本都市センター 「総合都市経営研究会」  8 11 2021 

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    • デジタル経済とアメリカ州税制―州法人税・州売上税の現状- Invited

      関口 智

      自治総合センター 地方分権に関する基本問題についての調査研究会  1 10 2021 

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    • アメリカ法人税の歴史的展開と国際課税ルール―アメリカ州法人税を踏まえて― Invited

      関口 智

      日本記者クラブ 新・国際課税ルール(4)  3 9 2021 

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    • トランプ税制と財政 Invited

      関口 智

      日本公認会計士協会・本部研修会  27 7 201

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    • 日本の地方税制改革と財源保障:近年の変遷と現状 Invited

      関口 智

      日本地方財政学会 日韓セッション  2 6 201

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    Professional Memberships

    • 8 2016 - Present 
      THE JAPAN SOCIETY OF COMPARATIVE INTERNATIONAL GOVERNMENTAL ACCOUNTING RESEARCH

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    • 4 2015 - Present 
      International Institute of Public Finance

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    • 7 2000 - Present 
      Japan Association of Local Public Finance.

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    • 10 1998 - Present 
      Japan Institute of Public Finance.

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    Research Projects

    • An international comparative analysis of the influence of intergovernmental administrative and financial relation on housing policy and housing tenure.

      Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research 

      Satoshi Sekiguchi

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      4 2020

      Authorship:Principal investigator  Grant type:Competitive

      Grant amount:\1482000 ( Direct Cost: \1140000 、 Indirect Cost:\342000 )

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    • International Comparative Studies on Public Sector Accounting,Intergovernmental Fiscal Relations and relation between Budget and Audit System

      Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research 

      Satoshi Sekiguchi

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      4 2012 - 3 2015

      Authorship:Principal investigator  Grant type:Competitive

      Grant amount:\3507155 ( Direct Cost: \2697811Indirect Cost:\809344 )

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    • 次世代型自動車普及後の自動車関係税の有り方

      民間財団等  住友財団 環境研究助成 

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      11 2012 - 3 2014

      Grant type:Competitive

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    • 地方公営企業の会計制度及び経営管理指標に関する国際比較

      地方公営企業連絡協議会  地方公営企業連絡協議会調査研究事業 

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      5 2011 - 3 2012

      Grant type:Competitive

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    • 地方公営企業の会計制度に関する国際比較と業績評価指標

      地方公営企業連絡協議会  地方公営企業連絡協議会調査研究事業 

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      5 2010 - 3 2011

      Grant type:Competitive

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    • Comparative Study on Accounting System of the Local Public Enterprise

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      5 2009 - 3 2010

      Grant type:Competitive

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    • Study of Consolidated Financial Statements on Accounting System of Subnational Government.

      Consigned Research(General Consignment Study) 

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      5 2008 - 3 2009

      Grant type:Competitive

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    • Comparative Study on Accounting System of the Local Public Enterprise

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      5 2008 - 3 2009

      Grant type:Competitive

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    • Study of the Tax and Social policy in the Financial Reconstruction Era.

      Rikkyo University  Rikkyo University science promotion special emphasis capital (Rikkyo University SFR) 

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      6 2007 - 3 2008

      Grant type:Competitive

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    • Problems of Comsumption Taxations in the Cross-border Trade.

      Consigned Research(General Consignment Study) 

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      5 2007 - 3 2008

      Grant type:Competitive

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    • Study of the Tax policy in the Financial Reconstruction Era.

      Rikkyo University  Rikkyo University science promotion special emphasis capital (Rikkyo University SFR) 

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      7 2006 - 3 2007

      Grant type:Competitive

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    Social Contribution

    • 地方分権時代にふさわしい地方税制のあり方に関する研究会(自治総合センター)

      6 2019 - Present

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    • 地方税における資産課税のあり方に関する調査研究委員会(資産評価システム研究センター)

      5 2019 - Present

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    • 地方行財政ビジョン研究会(地方自治研究機構)

      6 2013 - Present

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    • Local Autonomy Advanced Policy Center (National Governors' Association)

      6 2007 - Present

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    • 地方分権に関する基本問題についての調査研究会(自治総合センター)

      6 2004 - Present

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    • 総合的な都市経営(エネルギー・交通等)のあり方研究会

      日本都市センター  22 8 2019 - 1 2022

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    • International Public Sector Accounting Standards Board corresponding Special Committee(The Japanese Institute of Certified Public Accountants)

      10 2016 - 8 2019

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    • 固定資産税制度に関する調査研究委員会(資産評価システム研究センター)

      6 2015 - 3 2018

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    • 地域経済財政システム研究会ワーキンググループ(日本都市センター)

      6 2015 - 3 2017

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    • 地方税における資産課税のあり方に関する調査研究委員会(資産評価システム研究センター)

      9 2012 - 3 2017

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    • 今後の公会計基準検討専門部会(日本公認会計士協会)

      9 2011 - 10 2016

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    • Comprehensive Studies on VAT/GST(Japan Tax Research Institute)

      9 2015 - 7 2016

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    • 公営企業の経営健全化等に関する調査研究会(自治総合センター)

      8 2015 - 3 2016

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    • 公会計情報と公共施設マネジメント情報の一体的整備に関する調査研究(群馬県富岡市・地方自治研究機構)

      7 2015 - 3 2016

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