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Nakao Masakazu  中尾 真和

ORCIDConnect your ORCID iD *help
Researcher Number 10781685
Other IDs
Affiliation (Current) 2025: 金沢星稜大学, 経済学部, 教授
Affiliation (based on the past Project Information) *help 2021: 金沢星稜大学, 経済学部, 教授
2019 – 2020: 金沢星稜大学, 経済学部, 准教授
Review Section/Research Field
Principal Investigator
Basic Section 05020:Public law-related
Keywords
Principal Investigator
罪刑法定主義 / 租税法律主義 / 租税回避 / 租税犯 / 租税回避との関係性 / 量刑 / 実務上の運用の問題点 / 単純無申告罪との相違 / 脱税と租税回避 / 税負担の公平性 … More / 逋脱の意思 / 逋脱罪の解釈論 / 逋脱の意図 / 処罰根拠 / 単純無申告罪 / 構成要件の重なり合い / 逋脱罪 / 単純無申告逋脱罪 Less
  • Research Projects

    (1 results)
  • Research Products

    (7 results)
  •  A study on the general constituents of Tax Evasion based on the practical operation of Tax Evasion due to simple Non-tax returnPrincipal Investigator

    • Principal Investigator
      Nakao Masakazu
    • Project Period (FY)
      2019 – 2021
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      Kanazawa Seiryo University

All 2021 2020 2019

All Journal Article Presentation

  • [Journal Article] 無申告を不正行為たらしめる事前の所得秘匿工作の内容2021

    • Author(s)
      中尾真和
    • Journal Title

      ジュリスト

      Volume: 1556 Pages: 10-11

    • Data Source
      KAKENHI-PROJECT-19K01304
  • [Journal Article] 青色申告の承認の取消しと逋脱税額2021

    • Author(s)
      中尾真和
    • Journal Title

      租税判例百選第7版

      Volume: 7 Pages: 240-241

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19K01304
  • [Journal Article] 単純無申告逋脱罪の処罰根拠に関する問題点 ―単純無申告罪との間における構成要件の重なり合い─2020

    • Author(s)
      中尾真和
    • Journal Title

      金沢星稜大学論集

      Volume: 54 Pages: 17-42

    • NAID

      40022489055

    • Open Access
    • Data Source
      KAKENHI-PROJECT-19K01304
  • [Journal Article] 租税回避と脱税の関係性についての一考察 ―逋脱罪に係る構成要件解釈の観点から─2020

    • Author(s)
      中尾真和
    • Journal Title

      税法学

      Volume: 583

    • NAID

      40022300041

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19K01304
  • [Presentation] 租税情報の取扱いにおける日本の現状2021

    • Author(s)
      中尾真和
    • Organizer
      租税法学会
    • Data Source
      KAKENHI-PROJECT-19K01304
  • [Presentation] 逋脱罪と租税回避の関係性についての考察2020

    • Author(s)
      中尾真和
    • Organizer
      日本税法学会
    • Invited
    • Data Source
      KAKENHI-PROJECT-19K01304
  • [Presentation] 単純無申告逋脱罪の現状と問題点2019

    • Author(s)
      中尾真和
    • Organizer
      日本税法学会
    • Data Source
      KAKENHI-PROJECT-19K01304

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