Updated on 2021/06/22

写真b

 
ASATSUMA Akiyuki
 
*Items subject to periodic update by Rikkyo University (The rest are reprinted from information registered on researchmap.)
Affiliation*
College of Law and Politics Department of Law
Graduate School of Law and Politics Field of Study: Law and Politics
Graduate School of Law and Politics Field of Study: Law and Politics
Title*
Professor
Degree
博士(法学) ( 東京大学 )
Contact information
Mail Address
Research Theme*
  • 租税法の中でも国際租税法を主たる研究対象としている。これまで、恒久的施設、所得源泉、タックス・ヘイヴン対策税制、知的財産の課税を主に研究してきた。他に、源泉地国と居住地国との課税の関係、または国外所得免税と全世界所得課税との関係について、研究していきたいと考えている。

  • Research Interests
  • tax haven (CFC)

  • worldwide/territorial method

  • source of income

  • permanent establishment

  • Campus Career*
    • 4 2013 - Present 
      College of Law and Politics   Department of Law   Professor
    • 4 2013 - Present 
      Graduate School of Law and Politics   Field of Study: Law and Politics   Professor
    • 4 2013 - Present 
      Graduate School of Law and Politics   Field of Study: Law and Politics   Professor
    • 4 2007 - 3 2013 
      College of Law and Politics   Department of International Business Law   Associate Professor
    • 4 2006 - 3 2007 
      College of Law and Politics   Associate Professor (as old post name)
    • 4 2004 - 3 2006 
      College of Law and Politics   Lecturer
     

    Research Areas

    • Humanities & Social Sciences / Public law

    Research History

    • 4 2013 - Present 
      RIKKYO UNIVERSITY   College of Law and Politics Department of International Business Law   Professor

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    • 4 2013 - Present 
      RIKKYO UNIVERSITY   Graduate School of Law and Politics Field of Study: Law and Politics   Professor

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    • 4 2013 - Present 
      RIKKYO UNIVERSITY   Graduate School of Law and Politics Field of Study: Law and Politics   Professor

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    • 4 2007 - 3 2013 
      RIKKYO UNIVERSITY   College of Law and Politics Department of International Business Law   Associate Professor

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    • 4 2006 - 3 2007 
      RIKKYO UNIVERSITY   College of Law and Politics   Associate Professor (as old post name)

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    • 4 2004 - 3 2006 
      RIKKYO UNIVERSITY   College of Law and Politics   Lecturer

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    • 4 2002 - 3 2004 
      日本学術振興会   特別研究員

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    • 4 2002 - 3 2004 
      日本学術振興会   特別研究員

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    Education

    • - 3 2004 
      The University of Tokyo   Graduate School, Division of Law and Politics

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      Country: Japan

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    • - 3 2004 
      The University of Tokyo   Graduate School, Division of Law and Politics

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      Country: Japan

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    • - 3 1999 
      The University of Tokyo   Faculty of Law

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      Country: Japan

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    Papers

    • 更正の予知なき自主修正申告後の国外財産調書提出の際の過少申告加算税加重措置 Invited

      浅妻 章如

      ジュリスト ( 1528 ) 123 - 126   2 2019

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:有斐閣  

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    • Coordination between income tax and inheritance tax: Withholding tax imposed on American life insurance payments and foreign tax credit or deduction in Germany (BFH II R 51/14) Invited

      ASATSUMA Akiyuki

      Financial Transaction and Taxation (5)   12 2018

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      Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Publisher:Trust Forum Foundation  

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    • Taxation of the Digital Economy: Japan Perspective Invited

      浅妻 章如

      Tributação da Economia Digital: Desafios no Brasil, experiência internacional e novas perspectivas   12 2018

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      Language:English   Publishing type:Research paper (international conference proceedings)   Publisher:Saraiva  

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    • Taxing unit in family: family as course of inequality or mitigation of inequality Invited

      ASATSUMA Akiyuki

      Tax law and civil law   13 11 2018

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:Yuhikaku  

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    • from Quill case to Wayfair case: Elecronic Commerce Taxation Invited

      ASATSUMA Akiyuki

        ( 828 ) 187 - 205   10 2018

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:Japan Tax Association  

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    • After BEPS: Profit Split Method Invited

      ASATSUMA Akiyuki

          125 - 142   6 2018

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      Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

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    • N分N乗方式の実際的な課題、そしてベーシックインカムとの類似性 Invited

      浅妻 章如

      税務弘報66 ( 5 ) 114 - 121   5 2018

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:中央経済社  

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    • NHK broadcasting fee Supreme Court Decision review: from the view point of tax law Invited

      ASATSUMA Akiyuki

      Jurst ( 1519 ) 45 - 50   5 2018

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:Yuhikaku  

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    • Service PE and Virtual PE: possibility and restriction Invited

      ASATSUMA Akiyuki

        90 ( 2 ) 33 - 38   2 2018

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:Nippon Hyoron sha  

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    • Summa Holdings case or other financial income taxation case and review Invited

      ASATSUMA Akiyuki

        ( 815 ) 91 - 109   9 2017

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:Japan Tax Association  

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    • 私道供用宅地の相続税財産評価における減額の要否・程度の判断 Invited

      浅妻 章如

      ジュリスト ( 1508 ) 10 - 11   7 2017

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:有斐閣  

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    • BEPS Action 7におけるPEの定義とPE帰属利得:特にsingle taxpayer approach vs. double taxpayer approachについて Invited

      浅妻 章如

      21世紀政策研究所研究プロジェクト(青山慶二)『グローバル時代における新たな国際租税制度のあり方~BEPS執行段階の課題の第一次検証~』   13 - 27   6 2017

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      Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Publisher:21世紀政策研究所  

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    • Tentative Presumptive Taxation Invited Peer-reviewed

      浅妻 章如

      Public Policy Review13 ( 1 ) 1 - 34   6 2017

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      Language:English   Publishing type:Research paper (scientific journal)   Publisher:Policy Research Institute: Ministry of Finance  

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    • 受贈不動産につき建替え前マンションの比準価格を重視する鑑定評価を認めなかった事例 Invited

      浅妻 章如

      ジュリスト ( 1506 ) 119 - 122   5 2017

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:有斐閣  

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    • 最判平22・7・6と最大決平25・9・4後の相続税(廃止)と所得税 Invited

      浅妻 章如

      金子宏監修『現代租税法講座第2巻家族・社会』   119 - 139   5 2017

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:日本評論社  

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    • 離婚・死別と租税法 Invited

      浅妻 章如

      金子宏監修『現代租税法講座第2巻家族・社会』   89 - 117   5 2017

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:日本評論社  

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    • 利他と機会平等と格差是正的税財政政策――愛の反対は無関心ではなく憎悪 Invited

      浅妻 章如

      論究ジュリスト ( 21 ) 167 - 171   4 2017

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      Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:有斐閣  

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    • Treatise on Invoice System Invited

          15 4 2016

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      Language:Japanese  

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    • 金持ちが不貞をしたら慰謝料は高額であるべきか、と、利子に課税すべきか Invited

      浅妻章如

      税経通信71 ( 4 ) 157 - 165   1 4 2016

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      Language:Japanese  

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    • CFC税制等の今後と通商法・BEPS Invited

      浅妻章如

      租税研究 ( 797 ) 448 - 470   10 3 2016

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      Language:Japanese  

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    • 労働供給との関係に着目した住宅税制の論稿の紹介 Invited

      浅妻章如

      地方税66 ( 12 ) 2 - 7   1 12 2015

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      Language:Japanese  

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    • Anti-tax haven legislation (CFC legislation): interpretation of cases and policy debate Invited

      ASATSUMA Akiyuki

      Sozei Kenkyu ( 728 ) 244 - 265   6 2010

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      Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • Trust tax system in foreign countries (3) trust tax system in France Invited

      ASATSUMA Akiyuki

      Trust ( 242 ) 16 - 27   25 5 2010

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    • Tax cases news: The anti-tax haven legislation does not infring tax treaties. Supreme Court judgment, 29 October 2009 Invited

      ASATSUMA Akiyuki

      Jurist ( 1399 ) 54 - 55   15 4 2010

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    • Amendment of anti-tax haven legislation Invited

      ASATSUMA Akiyuki

      Jurist ( 1397 ) 44 - 49   1 4 2010

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    • Academic landscape: Ekkehart Reimer, Der Ort des Unterlassens: Die ursprungsbezogene Behandlung von Entgelten für Untätigkeit im Internationalen Steuerrecht (Beck, 2004) Invited

      ASATSUMA Akiyuki

      Kokka Gakkai Zassi123 ( 3・4 ) 163 - 165   4 2010

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    • Case Review: Tokyo district court 2006.12.22 Invited

      Asatsuma, Akiyuki

      Sokuhou Zeiri   34 - 35   1 2 2010

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    • 課税ベース侵食の客観的把握への試論――海外子会社配当非課税制度導入後における課税繰延対策手法(CFC税制・タックスヘイヴン対策税制)の繰延以外の問題への適用の政策論的正当化可能性と限定可能性―― Invited

      浅妻章如

      ジュリスト ( 1388 ) 96 - 103   1 11 2009

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    • Case Review: Fukuoka high court 2007.10.25 Invited

      Asatsuma, Akiyuki

      Zeiken ( 148 ) 77 - 79   11 2009

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    • 実質的に使用収益権限・処分権限がない固定資産の減価償却の可否 フィルムリース事件 Invited

      浅妻章如

      速報税理28 ( 26 ) 40 - 43   11 9 2009

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    • 海外子会社(からの配当)についての課税・非課税と、実証主義・時価主義の問題 Invited

      浅妻章如

      フィナンシャル・レビュー ( 94 ) 97 - 122   5 2009

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      Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • オウブンシャホールディング事件~子会社株式含み益移転と法人税法22条2項「取引」 Invited

      浅妻章如

      速報税理   32   1 3 2009

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      Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • CFC税制(タックスヘイヴン対策税制)が租税条約に違反しないとした東京地判平成19年3月29日の評釈補足

      浅妻章如

      立教法学 ( 76 ) 164 - 187   3 2009

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      Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

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    • 相続税等対価なき価値流入に対する課税と所得税との関係についての研究ノート Invited

      浅妻章如

      税研 ( 144 ) 97 - 101   3 2009

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      Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • Key Issues relating to Permanent Establishment Invited

      Akiyuki Asatsuma

      Asia-Pacific Tax Bulletin15 ( 2 ) 76 - 80   2 2009

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      Language:English   Publishing type:Research paper (scientific journal)  

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    • 特別対談 知的財産の法務&税務・最前線 Invited

      浅妻章如, 山下貴

      国際税務28 ( 12 ) 14 - 37   12 2008

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      Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • 映画フィルムの所有権の帰属に関する判断を避け、減価償却資産の範囲に含まれない場合を示した事例 Invited

      浅妻章如

      法学協会雑誌125 ( 10 ) 2363 - 2388   10 2008

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    • 租税特別措置法66条の6と日星租税条約との関係 Invited

      浅妻章如

      ジュリスト ( 1363 ) 140 - 143   15 9 2008

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    • [付論]英国:事業資産買換救済、米国:同種交換 Invited

      浅妻章如

      欧米4か国におけるキャピタルゲイン課税制度の現状と評価   121 - 164   9 2008

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      Language:Japanese   Publishing type:Research paper (other academic)  

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    • フランスにおける不動産キャピタルゲイン課税制度について Invited

      浅妻章如

      欧米4か国におけるキャピタルゲイン課税制度の現状と評価   9 2008

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    • タックス・ヘイヴン対策税制(CFC税制)――租税条約との関係及び適用除外要件について Invited

      浅妻章如

      租税研究 ( 706 ) 137 - 149   8 2008

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    • 損益通算制限立法の年度内遡及適用の可否 Invited

      浅妻章如

      月刊税務事例40 ( 7 ) 1 - 8   7 2008

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    • PEをめぐる課税問題 Invited

      浅妻章如

      租税法研究36号『国際租税法の新たな潮流』 ( 36 ) 27 - 44   6 2008

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    • 756号ホームラン・ボールをきっかけとした一時所得と譲渡所得との関係に関する考察

      浅妻章如

      立教法学 ( 75 ) 119 - 142   3 2008

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      Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

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    • 国際租税法におけるルール形成とソフトロー――CFC税制と租税条約に関するOECDコメンタリーの位置付けを題材として Invited

      浅妻章如

      政府規制とソフトロー   3 2008

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    • CFC税制(タックス・ヘイヴン対策税制)の適用除外要件についての一考察 Invited

      浅妻章如

      税務弘報56 ( 2 ) 121 - 130   2 2008

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    • 値上がり益課税適状の時期――所得税法58条・法人税法50条の交換特例をきっかけに―― Invited

      浅妻章如

      租税法の基本問題   11 2007

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    • タックス・ヘイヴン対策税制(CFC税制)の租税条約適合性――技術的な勘違いと議論の余地のある領域との整理――

      浅妻 章如

      立教法学 ( 73 ) 329 - 396   3 2007

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    • 租税判例研究会 第414回 宗教法人のペット葬祭事業が収益事業に該当するとした事例 名古屋地裁平成17年3月24日判決

      浅妻 章如

      ジュリスト ( 1328 ) 162 - 164   2 2007

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    • 国外所得免税(又は仕向地主義課税)移行論についてのアメリカの議論の紹介と考察

      浅妻 章如

      フィナンシャル・レビュー ( 84 ) 152 - 164   7 2006

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    • 学界展望:Arthur J. Cockfield, NAFTA Tax Law and Policy: Resolving the Clash between Economic and Sovereignty Interests (Univ. Toronto Press, 2005, 249 pp.)

      浅妻 章如

      国家学会雑誌119 ( 3・4 ) 345 - 347   1 1 2006

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    • 知的財産権等使用料の範囲と所得配分

      浅妻 章如

      中山信弘先生還暦記念論文集『知的財産法の理論と現代的課題』弘文堂   580 - 598   10 2005

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    • No.67:オデコ大陸棚事件

      浅妻 章如

      租税判例百選〔第4版〕   9 2005

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    • 知的財産関連の移転価格

      浅妻 章如

      租税研究 ( 671 ) 124 - 139   9 2005

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    • 譲渡目的の交換と所得税法58条の『同一の用途に供した』の要件

      浅妻 章如

      ジュリスト ( 1297 ) 166 - 169   9 2005

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    • 全世界所得課税+外国税額控除の再検討

      浅妻 章如

      ファイナンス ( 475 ) 75 - 79   6 2005

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    • PE・代理人PEに帰属する利得と所得の地理的割当

      浅妻 章如

      ジュリスト ( 1287 ) 126 - 130   4 2005

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    • 研究室ノート 租税法研究者から見る知的財産

      浅妻 章如

      Law&Technology ( 27 ) 152   4 2005

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    • 情報通信技術の発達と、恒久的施設・所得源泉

      浅妻 章如

      租税研究 ( 659 ) 174 - 185   9 2004

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    • 「所得源泉の基準、及びnetとgrossとの関係(1~3・完)」

      法学協会雑誌121巻8号1174-1284頁、9号1378-1488頁、   4 2004

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    • Standards of source of income, and relationship between net income and gross income (1 - 3, finished)

      ASATSUMA Akiyuki

      Hogaku Kyokai Zassi121 ( 8 ) 1174 - 1284   3 2004

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      Language:Japanese   Publishing type:Doctoral thesis  

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    • 知的財産侵害における損害賠償と租税法における所得配分(下)

      浅妻 章如

      ジュリスト ( 1250 ) 216 - 223   8 2003

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    • 知的財産侵害における損害賠償と租税法における所得配分(上)

      浅妻 章如

      ジュリスト ( 1248 ) 124 - 131   7 2003

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    • 「知的財産侵害における損害賠償と租税法における所得配分(上下)」

      浅妻 章如

      ジュリスト1248号124-131頁(2003年7月1日)、1250号216-223頁(2003年8月1-15日)   4 2003

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    • 横浜市の勝馬投票券発売税(馬券税)に関する国地方係争処理委員会の勧告と若干の考察

      浅妻 章如

      自治研究79 ( 1 ) 131 - 144   1 2003

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    • 先物取引の建玉は相続税の課税対象となるか、そしてその評価方法

      浅妻 章如

      ジュリスト ( 1230 ) 129 - 131   9 2002

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    • 「恒久的施設を始めとする課税権配分基準の考察―所謂電子商取引課税を見据えて―」

      国家学会雑誌115巻3・4号321-382頁   4 2002

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    • 恒久的施設を始めとする課税権配分基準の考察-所謂電子商取引課税を見据えて-

      浅妻 章如

      国家学会雑誌115 ( 3.4 ) 117 - 178   4 2002

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    Books and Other Publications

    • If you take up a home run ball and then sell it, are you subject to tax twice?

      ASATSUMA Akiyuki( Role: Sole author)

      Chuo Keizai Sha  8 2 2020 

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      Language:Japanese Book type:General book, introductory book for general audience

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    • Treatise on Japanese Taxation

      NAKAZATO, Minoru e( Role: Joint editor)

      Yuhikaku  12 2018  ( ISBN:9784641227569

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      Language:Japanese Book type:Textbook, survey, introduction

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    • Residence of Individuals under Tax Treaties and EC Law: EC and International Tax Law Series, Vol. 6

      Guglielmo Maisto( Role: Joint author)

      International Bureau of Fiscal Documentation  5 2010  ( ISBN:9789087220754

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      Language:English Book type:Scholarly book

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    Professional Memberships

    •  
      International Fiscal Association

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    Works

    • IBFD(Interntional Bureau of Fiscal Documentation) Other

      10 2006
      -
      8 2007

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      Work type:Other  

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    Research Projects

    • international taxation

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      4 2005 - Present

      Grant type:Competitive

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    • 国際租税法

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      4 2004 - Present

      Grant type:Competitive

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    Social Contribution

    • IFA(International Fiscal Association)

      1 1900 - Present

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    • デジタル社会における税制・経済に関する研究会

      1 1900 - Present

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    • 公判判例研究会

      1 1900 - Present

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    • 租税判例研究会

      1 1900 - Present

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    • 行政判例研究会

      1 1900 - Present

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