Fujioka Yuji 藤岡祐治

Researcher Number	40632237
Other IDs
Affiliation (Current)	2025: 一橋大学, 大学院法学研究科, 准教授
Affiliation (based on the past Project Information) *help	2021 – 2025: 一橋大学, 大学院法学研究科, 准教授 2018 – 2020: 東北大学, 法学研究科, 准教授 2017: 財務省財務総合政策研究所(総務研究部), 研究部, 研究官 2016: 財務省財務総合政策研究所(研究部), 研究部, 研究官 2015: 東京大学, 法学(政治学)研究科(研究院), 助教
Review Section/Research Field	Principal Investigator Basic Section 05020:Public law-related / Public law Except Principal Investigator Medium-sized Section 5:Law and related fields
Keywords	Principal Investigator 租税法 / 通貨 / 貨幣 / トークン / 暗号資産 / 金銭 / 景気平準化 / ステーキング / 課税のタイミング / サイバー空間 … More / 決済手段 / 支払手段 / 景気の自動安定装置 / 法とマクロ経済学 / 租税の景気調整機能 / 景気循環 / 現金 / 機能通貨 / デリバティブ / 分散型台帳技術 / コンピュータサイエンス / リスク・フリーの利子率 / 流動性 / 匿名性 / 為替差損益 / 為替差損益に対する課税 / 所得課税 … More Except Principal Investigator 公共実現班 / 公共実現手法 / 行政システム / 政治的コミュニケーション / 公共 / デジタル化 / 民事法 / 財産管理 / 高齢者 / 公証人 / 社会保障法 / 民法 / 高齢者法 / 家族法 / 相続法 Less

取引空間及び取引媒体の変化を踏まえた租税法のあり方に関する研究Principal Investigator
- Principal Investigator
  
  藤岡祐治
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Hitotsubashi University
Research on Transaction between Law and Politics over "Public" in the Digital Era
- Principal Investigator
  
  宍戸常寿
- Project Period (FY)
  2022 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Review Section
  
  Medium-sized Section 5:Law and related fields
- Research Institution
  The University of Tokyo
支払及び決済手段の多様化と租税法のあり方に関する研究Principal Investigator
- Principal Investigator
  
  藤岡祐治
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Hitotsubashi University
The Anonymity of Money and TaxationPrincipal Investigator
- Principal Investigator
  
  FUJIOKA Yuji
- Project Period (FY)
  2018 – 2022
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Hitotsubashi University
  Tohoku University
Analysis and Foundation of Older People Asset Management Institutions
- Principal Investigator
  
  Mizuno Noriko
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Review Section
  
  Medium-sized Section 5:Law and related fields
- Research Institution
  Hakuoh University
  Tohoku University
Tax Law and Money: Taxation on Foreign Exchange Gains and LossesPrincipal Investigator
- Principal Investigator
  
  Fujioka Yuji
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Public law
- Research Institution
  Ministry of Finance, Policy Research Institute
  The University of Tokyo

All 2024 2023 2022 2021 2020 2019 2018 2017 2016

All Journal Article Presentation Book

[Book] 租税法概説（第3版）2018
- Author(s)
  渋谷雅弘、藤岡祐治（中里実, 弘中聡浩, 渕圭吾, 伊藤剛志, 吉村政穂編）
- Total Pages
  375
- Publisher
  有斐閣
- ISBN
  9784641227569
- Data Source
  KAKENHI-PROJECT-18H03611
[Journal Article] 学界展望租税法2024
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 137(1・2) Pages: 107-110
- Data Source
  KAKENHI-PROJECT-21K01122
[Journal Article] OECD加盟国における所得税と再分配2023
- Author(s)
  藤岡祐治
- Journal Title
  
  日税研論集
  
  Volume: 84 Pages: 129-152
- Data Source
  KAKENHI-PROJECT-22H00041
[Journal Article] OECD加盟国における所得税と再分配2023
- Author(s)
  藤岡祐治
- Journal Title
  
  日税研論集
  
  Volume: 84 Pages: 129-152
- Data Source
  KAKENHI-PROJECT-21K01122
[Journal Article] 租税の機能としての景気調整機能2023
- Author(s)
  藤岡祐治
- Journal Title
  
  Financial Review
  
  Volume: 152 Issue: 0 Pages: 99-122
- DOI
  10.57520/prifr.152.0_99
- ISSN
  0912-5892, 2758-4860
- Language
  Japanese
- Data Source
  KAKENHI-PROJECT-21K01122
[Journal Article] 暗号資産取引に対する課税のタイミング2022
- Author(s)
  藤岡祐治
- Journal Title
  
  税研
  
  Volume: 38(4) Pages: 104-111
- Data Source
  KAKENHI-PROJECT-22H00041
[Journal Article] 租税法学の観点から2022
- Author(s)
  藤岡祐治
- Journal Title
  
  租税法研究
  
  Volume: 50号 Pages: 247-258
- Data Source
  KAKENHI-PROJECT-21K01122
[Journal Article] 暗号資産取引に対する課税のタイミング2022
- Author(s)
  藤岡祐治
- Journal Title
  
  税研
  
  Volume: 226号 Pages: 104-111
- Data Source
  KAKENHI-PROJECT-21K01122
[Journal Article] 公共政策と法学：農業と財源調達を例に2022
- Author(s)
  藤岡祐治
- Journal Title
  
  法学教室
  
  Volume: 505号 Pages: 4-7
- Data Source
  KAKENHI-PROJECT-21K01122
[Journal Article] 租税法学の観点から2022
- Author(s)
  藤岡祐治
- Journal Title
  
  租税法研究
  
  Volume: 50号 Pages: 247-258
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 暗号資産取引に対する課税のタイミング2022
- Author(s)
  藤岡祐治
- Journal Title
  
  税研
  
  Volume: 226号 Pages: 104-111
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 特定民間国外債の利子に対する非課税規定適用のための利子受領者確認書の提出と源泉徴収2021
- Author(s)
  藤岡祐治
- Journal Title
  
  税経通信
  
  Volume: 76 (4) Pages: 96-103
- Data Source
  KAKENHI-PROJECT-18H03611
[Journal Article] デリバティブ取引を中心とした金融取引に対する課税2020
- Author(s)
  藤岡祐治
- Journal Title
  
  民商法雑誌
  
  Volume: 156巻1号 Pages: 121-144
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 移転価格とリスク・フリーの利子率2020
- Author(s)
  藤岡祐治
- Journal Title
  
  法学
  
  Volume: 84巻2号 Pages: 1-28
- NAID
  40022366486
- Open Access
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 係争中の分限免職処分に基づく退職手当に関する課税のタイミング2020
- Author(s)
  藤岡祐治
- Journal Title
  
  ジュリスト
  
  Volume: 1552 Pages: 124-127
- Data Source
  KAKENHI-PROJECT-18H03611
[Journal Article] 現金の流動性と匿名性に対する課税2019
- Author(s)
  藤岡祐治
- Journal Title
  
  論究ジュリスト
  
  Volume: 29 Pages: 204-207
- Data Source
  KAKENHI-PROJECT-18H03611
[Journal Article] 現金の流動性と匿名性に対する課税2019
- Author(s)
  藤岡祐治
- Journal Title
  
  論究ジュリスト
  
  Volume: 29 Pages: 204-207
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 「新しい経済」と消費税2019
- Author(s)
  藤岡祐治
- Journal Title
  
  ジュリスト
  
  Volume: 1539 Pages: 42-47
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 為替差損益に対する課税：貨幣価値の変動と租税法（6・完）2019
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 132 Pages: 192-131
- NAID
  40021840007
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 為替差損益に対する課税：貨幣価値の変動と租税法（3）2018
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 131（3・4） Pages: 368-314
- NAID
  40021578864
- Data Source
  KAKENHI-PROJECT-15K16917
[Journal Article] 為替差損益に対する課税：貨幣価値の変動と租税法（2）2018
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 131（1・2） Pages: 162-107
- NAID
  40021499558
- Data Source
  KAKENHI-PROJECT-15K16917
[Journal Article] 為替差損益に対する課税：貨幣価値の変動と租税法（3）2018
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 131 Pages: 368-314
- NAID
  40021578864
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 為替差損益に対する課税：貨幣価値の変動と租税法（5）2018
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 131 Pages: 1118-1049
- NAID
  40021794352
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 為替差損益に対する課税：貨幣価値の変動と租税法（4）2018
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 131 Pages: 750-690
- NAID
  40021703088
- Data Source
  KAKENHI-PROJECT-18K12640
[Journal Article] 非居住者の税制適格ストックオプションの権利行使益に対する課税2018
- Author(s)
  藤岡祐治
- Journal Title
  
  ジュリスト
  
  Volume: 1524号 Pages: 10-11
- Data Source
  KAKENHI-PROJECT-18H03611
[Journal Article] 法人所得税における仕向地原則の採用とその実現可能性2018
- Author(s)
  藤岡祐治
- Journal Title
  
  法律時報
  
  Volume: 90(2) Pages: 15-20
- Data Source
  KAKENHI-PROJECT-15K16917
[Journal Article] 為替差損益に対する課税：貨幣価値の変動と租税法（1）2017
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 130(9・10) Pages: 790-738
- NAID
  40021382044
- Data Source
  KAKENHI-PROJECT-15K16917
[Journal Article] 学界展望（Christine Desan, Making Money: Coin, Currency, and the Coming of Capitalism (2014)）2017
- Author(s)
  藤岡祐治
- Journal Title
  
  国家学会雑誌
  
  Volume: 130(7・8) Pages: 563-564
- Data Source
  KAKENHI-PROJECT-15K16917
[Journal Article] 諸外国の裁判例にみる為替差損益に対する課税問題の動向2016
- Author(s)
  藤岡祐治
- Journal Title
  
  ファイナンス
  
  Volume: 52巻6号 Pages: 76-83
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K16917
[Presentation] 租税法学の観点から2021
- Author(s)
  藤岡祐治
- Organizer
  租税法学会
- Data Source
  KAKENHI-PROJECT-18K12640
[Presentation] 租税法学の観点から2021
- Author(s)
  藤岡祐治
- Organizer
  租税法学会
- Data Source
  KAKENHI-PROJECT-21K01122
[Presentation] The Anonymity of Money and Taxation2019
- Author(s)
  藤岡祐治
- Organizer
  16th Asian Law Institute Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K12640

1. Mizuno Noriko (40114665)

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Fujioka Yuji 藤岡 祐治

Research Projects

Research Products

Co-Researchers

取引空間及び取引媒体の変化を踏まえた租税法のあり方に関する研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Research on Transaction between Law and Politics over "Public" in the Digital Era

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

支払及び決済手段の多様化と租税法のあり方に関する研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The Anonymity of Money and TaxationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Analysis and Foundation of Older People Asset Management Institutions

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Tax Law and Money: Taxation on Foreign Exchange Gains and LossesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 租税法概説（第3版）2018

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Total Pages

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[Journal Article] 学界展望 租税法2024

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[Journal Article] OECD加盟国における所得税と再分配2023

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[Journal Article] OECD加盟国における所得税と再分配2023

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[Journal Article] 租税の機能としての景気調整機能2023

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[Journal Article] 暗号資産取引に対する課税のタイミング2022

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[Journal Article] 租税法学の観点から2022

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[Journal Article] 暗号資産取引に対する課税のタイミング2022

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[Journal Article] 公共政策と法学：農業と財源調達を例に2022

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Fujioka Yuji 藤岡祐治

[Journal Article] 学界展望租税法2024