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Masui Yoshihiro  増井 良啓

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MASUI Yoshihiro  増井 良啓

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Researcher Number 90199688
Other IDs
External Links
Affiliation (Current) 2025: 東京大学, 大学院法学政治学研究科(法学部), 教授
Affiliation (based on the past Project Information) *help 2016 – 2023: 東京大学, 大学院法学政治学研究科(法学部), 教授
2013 – 2015: 東京大学, 法学(政治学)研究科(研究院), 教授
2003: The University of Tokyo, Graduate School of Law and Politics, Professor, 大学院・法学政治学研究科, 教授
1998 – 2002: 東京大学, 大学院・法学政治学研究科, 助教授
Review Section/Research Field
Principal Investigator
Basic Section 05020:Public law-related / Public law
Except Principal Investigator
Civil law
Keywords
Principal Investigator
租税条約 / 脱税 / 国際課税 / 共通報告基準 / 情報交換 / 租税手続法 / 租税実体法 / Tax Administration 3.0 / dispute resolution / responsive regulation … More / digitalization / tax administration / 紛争処理 / 応答的規制 / デジタル化 / 租税抵抗 / 租税回避 / 信頼 / 納税協力 / 法の支配 / 準自発的コンプライアンス / 税務執行 / 国際租税法 / 租税法 / constitutionalism / tax treaty network / 一国主義 / 国連モデル租税条約 / globalization / tax competition / international taxation / tax treaty / グローバル化 / 租税競争 / デジタルサービス税 / 国際協調主義 / オフショア間接譲渡 / サービスPE / 条約漁り / 主要目的テスト / BEPS / MLI / CRS / Beneficial owner / Tax transparency / 実質的支配者 / 高額所得者の公示 / 申告情報 / 情報公開 / 国別報告書 / オフショア / 欧州人権条約 / 税の透明性 / 個人情報 / 自動的情報交換 / 多国間税務執行共助条約 / BEPSプロジェクト / OECD税務長官会議 / 税務執行共助条約 … More
Except Principal Investigator
corporation with committees / services as consideration for shares / subscription warrants / stock purchase / limitations on sources of dividends / financial statements / annual reports / reform of corporation law / International Accounting Standards / エンロン事件 / レジェンド / 減損会計 / 企業会計改革法 / 委員会等設置会社 / 労務出資 / 新株予約権 / 配当限度額 / 財務諸表 / 計算書類 / 会社法改正 / 国際会計基準 / joint venture / multinational enterprise / transnational activity of enterprise / foreign corporation / choice of law / transnational affair / legal entity / corporation / 効果法 / 法人従属法 / 海外子会社 / 外国法人 / 法人の従属法 / 社債 / 国際合弁 / 親子会社 / 合弁会社 / 多国籍企業 / 企業の国際化 / 外国会社 / 国際私法 / 渉外関係 / 法人 / 会社 / 法曹養成 / アドミッション・オフィス / LSAC / LSAT / 入学者選抜 / 適性試験 / ロー・スクール / 法科大学院 Less
  • Research Projects

    (7 results)
  • Research Products

    (39 results)
  • Co-Researchers

    (15 People)
  •  Tax administration, tax system, and substantive tax lawPrincipal Investigator

    • Principal Investigator
      増井 良啓
    • Project Period (FY)
      2022 – 2026
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      The University of Tokyo
  •  Global transformation of tax treaty network --- Japan's responsesPrincipal Investigator

    • Principal Investigator
      MASUI Yoshihiro
    • Project Period (FY)
      2019 – 2021
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      The University of Tokyo
  •  The Law of International Tax Procedure - Comprehensive ResearchPrincipal Investigator

    • Principal Investigator
      Masui Yoshihiro
    • Project Period (FY)
      2016 – 2018
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Public law
    • Research Institution
      The University of Tokyo
  •  The Law of International Tax Procedure - Basic ResearchPrincipal Investigator

    • Principal Investigator
      Masui Yoshihiro
    • Project Period (FY)
      2013 – 2015
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Public law
    • Research Institution
      The University of Tokyo
  •  法科大学院の入学者選抜における適性試験に関する研究

    • Principal Investigator
      伊藤 眞
    • Project Period (FY)
      2001 – 2003
    • Research Category
      Grant-in-Aid for Special Purposes
    • Research Institution
      The University of Tokyo
  •  Impact on Corporation Law made by International Unification of Accounting Standards

    • Principal Investigator
      EGASHIRA Kenjiro
    • Project Period (FY)
      2001 – 2003
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Civil law
    • Research Institution
      The University of Tokyo
  •  Corporation Law in Transnational Aspects

    • Principal Investigator
      EGASHIRA Kenjiro
    • Project Period (FY)
      1998 – 2000
    • Research Category
      Grant-in-Aid for Scientific Research (B).
    • Research Field
      Civil law
    • Research Institution
      University of Tokyo

All 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 Other

All Journal Article Presentation Book

  • [Book] 租税法入門〔第3版〕  法学教室ライブラリィ2023

    • Author(s)
      増井 良啓
    • Total Pages
      378
    • Publisher
      有斐閣
    • ISBN
      9784641228603
    • Data Source
      KAKENHI-PROJECT-22K01132
  • [Book] ケースブック租税法2023

    • Author(s)
      金子 宏、佐藤 英明、増井 良啓、渋谷 雅弘
    • Total Pages
      666
    • Publisher
      弘文堂
    • ISBN
      9784335305214
    • Data Source
      KAKENHI-PROJECT-22K01132
  • [Book] 信託課税研究の道標2019

    • Author(s)
      中里実・渕圭吾・吉村政穂・増井良啓ほか
    • Total Pages
      333
    • Publisher
      有斐閣
    • ISBN
      9784641227705
    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Book] 国際租税法 第4版2019

    • Author(s)
      増井良啓・宮崎裕子
    • Total Pages
      344
    • Publisher
      東京大学出版会
    • ISBN
      9784130323932
    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Book] 租税法入門〔第2版〕2018

    • Author(s)
      増井 良啓
    • Total Pages
      386
    • Publisher
      有斐閣
    • ISBN
      9784641227538
    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] 英国の所得税と再分配2023

    • Author(s)
      増井良啓
    • Journal Title

      日税研論集

      Volume: 84 Pages: 31-66

    • Data Source
      KAKENHI-PROJECT-22K01132
  • [Journal Article] Corporate Taxation in Japan2023

    • Author(s)
      Yoshihiro Masui
    • Journal Title

      Reuven Avi-Yonah ed., Research Handbook on Corporate Taxation

      Volume: - Pages: 288-301

    • Data Source
      KAKENHI-PROJECT-22K01132
  • [Journal Article] 小塚報告に対するコメント2023

    • Author(s)
      増井良啓
    • Journal Title

      租税法研究

      Volume: 51 Pages: 39-41

    • Data Source
      KAKENHI-PROJECT-22K01132
  • [Journal Article] 結合企業課税の20年:2001-20212022

    • Author(s)
      増井良啓
    • Journal Title

      税大ジャーナル

      Volume: 34 Pages: 71-85

    • Peer Reviewed / Open Access
    • Data Source
      KAKENHI-PROJECT-22K01132
  • [Journal Article] GAFAと国際課税ルール2022

    • Author(s)
      増井良啓
    • Journal Title

      法律時報

      Volume: 94(1) Pages: 1-3

    • NAID

      40022778855

    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Journal Article] 【特集】国際課税の歴史的な合意――デジタル課税と最低税率をめぐって 経緯2022

    • Author(s)
      増井良啓
    • Journal Title

      ジュリスト

      Volume: 1567 Pages: 14-20

    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Journal Article] 国際課税の変化と紛争処理のあり方2022

    • Author(s)
      増井良啓
    • Journal Title

      自由と正義

      Volume: 73(10) Pages: 8-13

    • Data Source
      KAKENHI-PROJECT-22K01132
  • [Journal Article] Japan’s Corporate Income Tax:1995-20212021

    • Author(s)
      MASUI, Yoshihiro
    • Journal Title

      Bulletin for International Taxation

      Volume: 75 Pages: 715-724

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Journal Article] デジタルサービス税と日本2021

    • Author(s)
      増井良啓
    • Journal Title

      論究ジュリスト

      Volume: 36 Pages: 243-247

    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Journal Article] 憲法と租税条約2020

    • Author(s)
      増井良啓
    • Journal Title

      日税研論集

      Volume: 77 Pages: 333-368

    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Journal Article] 日米租税条約と国会 1954-20042020

    • Author(s)
      増井良啓
    • Journal Title

      税大ジャーナル

      Volume: 31 Pages: 127-141

    • Open Access
    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Journal Article] 不動産譲渡対価の支払に際しての非居住者該当性の確認2019

    • Author(s)
      増井良啓
    • Journal Title

      税研

      Volume: 208 Pages: 175-178

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Journal Article] 変容する租税条約と国内法の重要論点2019

    • Author(s)
      増井良啓・青山慶二・平川雄士・吉村政穂
    • Journal Title

      法の支配

      Volume: 193 Pages: 6-35

    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Journal Article] 実現原則と国外転出時課税制度2018

    • Author(s)
      増井良啓
    • Journal Title

      日税研論集

      Volume: 74 Pages: 81-122

    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] Article 22: Capital2018

    • Author(s)
      増井良啓
    • Journal Title

      IBFD Global Tax Treaty Commentaries

      Volume: -

    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] 税務調査と国税犯則調査2017

    • Author(s)
      増井良啓
    • Journal Title

      ジュリスト

      Volume: 235 Pages: 212-213

    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] 課税情報の交換と欧州人権条約2017

    • Author(s)
      増井良啓
    • Journal Title

      法学新報

      Volume: 123 Pages: 333-356

    • Peer Reviewed / Acknowledgement Compliant / Open Access
    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] (学界展望)OECD, MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (November 2016, 48pp.)2017

    • Author(s)
      増井良啓
    • Journal Title

      国家学会雑誌

      Volume: 130 Pages: 565-569

    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] 「租税の確実性」報告書を読む2017

    • Author(s)
      増井良啓
    • Journal Title

      租税研究

      Volume: 815 Pages: 156-163

    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] 国際課税における手続の整備と改革2017

    • Author(s)
      増井良啓
    • Journal Title

      日税研論集

      Volume: 71 Pages: 1-33

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] 租税手続法の国際的側面2016

    • Author(s)
      増井良啓
    • Journal Title

      宇賀克也・交告尚史編『現代行政法の構造と展開 小早川光郎先生古稀記念』

      Volume: 1 Pages: 199-214

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Journal Article] 租税条約の不在?!―国際取引と租税法2016

    • Author(s)
      増井良啓
    • Journal Title

      法学教室

      Volume: 425 Pages: 34-40

    • Data Source
      KAKENHI-PROJECT-25380026
  • [Journal Article] OECD, Co-operative Compliance: A Framework: From Enhanced Relationship to Co-operative Compliance(2013)2015

    • Author(s)
      増井良啓
    • Journal Title

      租税研究

      Volume: 783 Pages: 334-341

    • Data Source
      KAKENHI-PROJECT-25380026
  • [Journal Article] 非居住者に係る金融口座情報の自動的交換―CRSが意味するもの2015

    • Author(s)
      増井良啓
    • Journal Title

      論究ジュリスト

      Volume: 14 Pages: 218-223

    • Data Source
      KAKENHI-PROJECT-25380026
  • [Journal Article] 国際課税を巡る最近の課題と展望―BEPSプロジェクトをふまえて―2014

    • Author(s)
      増井良啓
    • Journal Title

      租税研究

      Volume: 771 Pages: 7-64

    • Data Source
      KAKENHI-PROJECT-25380026
  • [Journal Article] マルチ税務行政執行共助条約の注釈を読む2014

    • Author(s)
      増井良啓
    • Journal Title

      租税研究

      Volume: 775 Pages: 253-291

    • Data Source
      KAKENHI-PROJECT-25380026
  • [Journal Article] 学界展望(租税法)OECD,Addressing Base Erosion and Profit Shifting (OECD Publishing, February 2013, 87pp.)2013

    • Author(s)
      増井良啓
    • Journal Title

      国家学会雑誌

      Volume: 126 Pages: 1136-1140

    • Data Source
      KAKENHI-PROJECT-25380026
  • [Presentation] 小塚報告に対するコメント2022

    • Author(s)
      増井良啓
    • Organizer
      租税法学会
    • Data Source
      KAKENHI-PROJECT-22K01132
  • [Presentation] Indirect Transfer Taxes in M&A deals: A Dilemma?2021

    • Author(s)
      MASUI, Yoshihiro
    • Organizer
      International Fiscal Association, Hong Kong Branch
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Presentation] 日米租税条約と国会:1954-20042019

    • Author(s)
      増井良啓
    • Organizer
      租税史研究会
    • Invited
    • Data Source
      KAKENHI-PROJECT-19K01277
  • [Presentation] Future of capital markets in Asia2018

    • Author(s)
      増井良啓
    • Organizer
      International Fiscal Association
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03281
  • [Presentation] 再分配の手法と税制2015

    • Author(s)
      増井良啓
    • Organizer
      租税法学会
    • Place of Presentation
      新潟大学(新潟県新潟市)
    • Year and Date
      2015-10-10
    • Data Source
      KAKENHI-PROJECT-25380026
  • [Presentation] Developments in Model Tax Treaties; Impact on Asia2013

    • Author(s)
      Yoshihiro Masui
    • Organizer
      International Fiscal Association
    • Place of Presentation
      Hilton Kuala Lumpur Hotel (マレーシア、クアラルンプール)
    • Invited
    • Data Source
      KAKENHI-PROJECT-25380026
  • [Presentation] Recent developments in international taxation

    • Author(s)
      Yoshihiro Masui
    • Organizer
      International Fiscal Association
    • Place of Presentation
      Munbai, India
    • Year and Date
      2014-10-12 – 2014-10-17
    • Invited
    • Data Source
      KAKENHI-PROJECT-25380026
  • 1.  KASHIWAGI Noboru (20251431)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 2.  EGASHIRA Kenjiro (20009822)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 3.  YAMASHITA Tomonobu (10107485)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 4.  IWAHARA Shinsaku (20107486)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 5.  伊藤 眞 (50009809)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 6.  濱田 道代 (90022425)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 7.  笠井 正俊 (90283580)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 8.  山野目 章夫 (50142906)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 9.  藤井 光昭 (70016343)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 10.  野矢 茂樹 (50198636)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 11.  DOGAUCHI Masato (70114577)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 12.  石黒 一憲 (00009854)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 13.  中里 実 (10164154)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 14.  KANDA Hideki (90114454)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 15.  FUJITA Tomotaka (80209064)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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