Matsubara Yuri 松原有里

… Alternative Names

MATSUBARA Yuri 松原有里

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Researcher Number	30436505
Other IDs
Affiliation (Current)	2025: 明治大学, 商学部, 専任教授
Affiliation (based on the past Project Information) *help	2016 – 2024: 明治大学, 商学部, 専任教授 2015: 明治大学, 商学部, 教授 2010 – 2014: 明治大学, 商学部, 准教授 2008 – 2009: Meiji University, 商学部, 専任講師 2007 – 2008: Meiji University, 商学部, 講師
Review Section/Research Field	Principal Investigator Public law / Basic Section 05020:Public law-related Except Principal Investigator Basic Section 05050:Criminal law-related / Economic history
Keywords	Principal Investigator IFA / 移転価格税制 / EATLP / 租税条約 / 地方税 / 税の透明化と個人情報保護 / 税務行政 / DX化 / EoI / 税務DX … More / 地方税のデジタル化 / Ditital Invoicing / 住民税の現年課税 / AI and Tax / デジタルインボイス / Tax and ESGs / Tax and Tech / リスク評価 / OECD / 租税条約仲裁条項 / AIと知的財産 / 特許権 / 国際租税法 / 国際会計 / 無形資産の評価 / AI関連発明 / 無形資産とAI / 租税条約仲裁協定 / COVID-19と税制 / 租税情報交換 / ＩＬＡ / ＩＦＡ / 租税仲裁協定 / 移転価格 / ＢＥＰＳ２．０ / ILA / Digitalization / BEPS 2.0 / FIRE project / Taxpayers' rights / sustainability / 人的資本 / AI / IoT / 税のDX化 / Intangibles / Tax Treaty Arbitration / OECD TP Guideline / Intangible Asset / Transfer Pricing / 租税仲裁制度 / OECD移転価格ガイドライン / 無形資産評価 / EU法 / ドイツ刑法（刑事訴訟法） / ドイツ租税法 / イタリア法 / 行政罰 / 租税刑法（処罰法） / パナマ文書 / ルックス・リークス / FACTA / 欧州の租税争訟制度 / CC（C）TB指令案 / BAPS（税源侵食） / GAAR 一般的租税回避否認規定 / 個人情報保護法 / 信認義務違反 / マイナンバー法 / アメリカ法 / ドイツ法 / 金融取引法 / 経済刑法 / コンプライアンス / 企業不正 / 租税刑法 / BEPS / IFRS for SME / 国際情報交換・アメリカ・会計基準 / 国際情報交換・アメリカ・租税回避 / 国際研究者交流・ドイツ　租税条約 / 国際研究者交流　ＣＣＣＴＢ　スェーデン・ドイツ / EU / イギリス / ドイツ / 結合企業法制 / ローカルGAAP / ＣＣＣＴＢ / ドイツ租税通則法 / 犯則捜査 / 国際的脱税 / 国際的租税回避 / 国際研究者交流　ドイツ / 国際研究者交流　スウェーデン / 国際研究者交流　オランダ / 国際研究者交流スウェーデン / 国際研究者交流オランダ / 国際研究者交流ドイツ / グループ法人税制 / 結合企業税制 / 国際会計基準 / IFRS for SMEs / CCCTB / 対審制 / 相互狭義 / イギリス:オーストラリア / 少額裁判制度 / 租税救済手続 / 日蘭租税条約 / 国税不服所 / 仲裁条項 / 和解手続 / 国際仲裁制度 / 租税訴訟 / 仲裁廷 / 相互協議 / 裁判上の和解 / 訴えの取り下げ / 前置主義 / 国税不服審判所 / 公法上の和解 / 産廃税 / 排出権取引 / 混雑課金制度 / 森林・水資源環境税 / 租税法 / 水資源保護税制 / 税のグリーン化 / 混雑課金 / 地方分権 / 時限立法 / 地方分権改革 / 地方税法改正 / 超過課税 / 附加税 / 環境政策 / 環境税 / 地方新税 … More Except Principal Investigator デジタル通貨 / トークン / Crypto Assets / マネーロンダリング / 国際課税 / NFT / 没収 / 租税 / 倒産 / 暗号資産 / 多国籍企業史 / 税の透明化 / 多国間情報交換協定（租税条約） / 法人税法 / 移転価格税制 / 国際二重課税 / 地政学リスク / 政治リスク / 持株会社 / 大戦 / 国際租税 / 多国籍企業 / 税法 / 会社法 / 経営史 Less

Problems with DX of Tax Administration -Focusing on local taxesPrincipal Investigator
- Principal Investigator
  
  松原有里
- Project Period (FY)
  2023 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Meiji University
A legal study of Cryptp Assents-from the viewpoint of criminal law, civil law and tax law
- Principal Investigator
  
  内海朋子
- Project Period (FY)
  2022 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 05050:Criminal law-related
- Research Institution
  Yokohama National University
The Future of Transfer Pricing -assessment of intangibles and riskPrincipal Investigator
- Principal Investigator
  
  MATSUBARA YURI
- Project Period (FY)
  2018 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Meiji University
Geopolitical risks, international taxation and organizational structure of multinational enterprises: interdisciplinary study of corporate law, tax law and business history
- Principal Investigator
  
  KUROSAWA Takafumi
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Economic history
- Research Institution
  Kyoto University
A Comparative Study of the Tax Procedure Law and the Tax Criminal LawPrincipal Investigator
- Principal Investigator
  
  MATSUBARA YURI
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public law
- Research Institution
  Meiji University
Global Standarization of Corporate Taxation and Accounting StandatrdsPrincipal Investigator
- Principal Investigator
  
  MATSUBARA Yuri
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public law
- Research Institution
  Meiji University
A Comparative Study : Dispute of Resolution on Tax LawPrincipal Investigator
- Principal Investigator
  
  MATSUBARA Yuri
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Public law
- Research Institution
  Meiji University
A Proposal for the New Local Environmental Tax in Japan -from the Perspective of Tax Law-Principal Investigator
- Principal Investigator
  
  MATSUBARA Yuri
- Project Period (FY)
  2007 – 2008
- Research Category
  
  Grant-in-Aid for Young Scientists (Start-up)
- Research Field
  
  Public law
- Research Institution
  Meiji University

[Book] Tax Treaty Case Law around the globe 20192020
- Author(s)
  Yuri Matsubara, Micahel Beusch, Yariv Brauner, David Duff, Werner Haslehner, T. Johnson, B. Karolyi, E. Kemmeren, I. Lazarov, Na Li, K. Perrou, J. Roeleveld, Alexander Rust, Luis Eduardo Schoueri, D.P. Sengupta, Rita Szudoczky, C. John Taylor, Karolina Tetlak, Dinis Tracana, Edoardo Traversa, Richard Vann et al.
- Total Pages
  415
- Publisher
  Linde Verlag
- ISBN
  9783709411001
- Data Source
  KAKENHI-PROJECT-18K01260
[Book] Tax Treaty Arbitration2020
- Author(s)
  Yuri Matsubara edited by M.Lang, J.Owens, P.Pistone, A. Rust, J. Schuch,C. Staringer, A. Storck
- Total Pages
  849
- Publisher
  IBFD
- ISBN
- Data Source
  KAKENHI-PROJECT-18K01260
[Book] Tax Treaty Arbitration2020
- Author(s)
  Yuri Matsubara, Pasquale Pistone, Michelle Markham, Katharina Kubik, Laura Turcan, Bert Peters, Isabelle Richelle, Luis E. Schoueri, Elizabeth Whinsitt, Natalia Quinones, Nevia Cicin-Sain, Daniel Gutmann, C, Pasquier, D. Ruell, K. Perrou, B. Koloza, et al.
- Total Pages
  849
- Publisher
  IBFD
- ISBN
  9789087226145
- Data Source
  KAKENHI-PROJECT-18K01260
[Book] International Taxation in a Changing Landscape -Liber Amicourm in Honour of Bertil Wiman- Chap. 14 Tax and Social Security Treaties ina Japan: Towards the New Era of Japan's Global Worker Policy2019
- Author(s)
  Yuri Matsubara
- Total Pages
  272
- Publisher
  Kluwer Law International
- ISBN
  9789041192349
- Data Source
  KAKENHI-PROJECT-18K01260
[Book] International Taxation in a Changing Landscape2019
- Author(s)
  Yuri Matsubara edited by J. Monsenego, J. Bjuvberg
- Total Pages
  268
- Publisher
  Wolters Kluwer
- ISBN
  9789041192349
- Data Source
  KAKENHI-PROJECT-18K01260
[Book] 租税法上の和解・仲裁手続2010
- Author(s)
  松原有里
- Publisher
  有斐閣
- Data Source
  KAKENHI-PROJECT-21730036
[Journal Article] 2022年度IFA年次総会（ベルリン大会）報告会（２）　WIN活動報告2023
- Author(s)
  松原有里
- Journal Title
  
  租税研究
  
  Volume: 3 Pages: 325-339
- Data Source
  KAKENHI-PROJECT-18K01260
[Journal Article] 移転価格をめぐる動向と課題2021
- Author(s)
  山川博樹・平川唯士・本田光宏・松原有里・吉村政穂
- Journal Title
  
  租税研究
  
  Volume: 9
- Data Source
  KAKENHI-PROJECT-18K01260
[Journal Article] Transparenz in Steuersachen2018
- Author(s)
  Yuri Matsubara
- Journal Title
  
  Zeitschrift fuer Japaniesches Recht
  
  Volume: 45
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03121
[Journal Article] Transparenz im Steuersachen2018
- Author(s)
  Yuri Matsubara
- Journal Title
  
  ZjapanR, Zeitschrift fuer Japanisches Recht
  
  Volume: Bd. 23, No. 46 Pages: 181-214
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K13377
[Journal Article] 欧州諸国における租税争訟制度2017
- Author(s)
  松原有里
- Journal Title
  
  日税研論集
  
  Volume: 71 Pages: 225-260
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03121
[Journal Article] The Future of Transfer Pricing : National Report Japan2017
- Author(s)
  Yuri Matsubara
- Journal Title
  
  Cahier de Droite Fiscal
  
  Volume: 102b
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03121
[Journal Article] The Future of Transfer Pricing in Japan2017
- Author(s)
  Yuri Matsubara
- Journal Title
  
  Cahier de droit fiscal international
  
  Volume: 102 b Pages: 471-489
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03121
[Journal Article] Japan: Summary and conclusion2017
- Author(s)
  Yuri Matsubara
- Journal Title
  
  cahiers de droit fiscal international (International Fiscal Association 2017, Rio de Janeiro Congress)
  
  Volume: 103 Pages: 471-489
- Data Source
  KAKENHI-PROJECT-16K13377
[Journal Article] 租税徴収手続と租税刑事手続きの原則と限界（二）2016
- Author(s)
  ルドルフ・メリングホフ（松原　有里訳）
- Journal Title
  
  自治研究
  
  Volume: 92巻3号 Pages: 60-74
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03121
[Journal Article] 欧州諸国における租税争訟制度2016
- Author(s)
  松原有里
- Journal Title
  
  金子宏編『租税手続の整備』日税研論集 (財）日本税務研究センター刊行
  
  Volume: 71号 Pages: 225-260
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-16K13377
[Journal Article] 親子会社間IT（情報通信）サービス取引をめぐるクロスボーダーな消費課税と欧州VAT指令（2006/112/EC)の関係―Skandia America (USA)事件（Case C 7/13) を中心としてー2016
- Author(s)
  松原有里
- Journal Title
  
  EU法研究
  
  Volume: 第2号
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-16K13377
[Journal Article] 租税徴収手続と租税刑事手続の原則と限界（一）2016
- Author(s)
  ルドルフ・メリングホフ　（松原有里訳）
- Journal Title
  
  自治研究
  
  Volume: 92　2号 Pages: 75-91
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-15K03121
[Journal Article] ドイツの企業結合税制改革2014
- Author(s)
  松原有里
- Journal Title
  
  税研
  
  Volume: 3 Pages: 23-27
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24530034
[Journal Article] 国境を越えた法人税と会計のルール2013
- Author(s)
  松原有里・猪熊浩子
- Journal Title
  
  税務会計研究
  
  Volume: 24巻
- NAID
  40020208411
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24530034
[Journal Article] 国際財務報告基準（IFRS)/中小企業会計基準（IFRS for SMEs)のドイツ国内法への影響2013
- Author(s)
  松原有里
- Journal Title
  
  企業会計
  
  Volume: 8 Pages: 94-96
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24530034
[Journal Article] 欧州連合（EU）およびドイツの企業結合税制改革2013
- Author(s)
  ノーベルト・ヘルツィヒ・松原有里（訳）
- Journal Title
  
  税務弘報
  
  Volume: 61・12号 Pages: 50-59
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24530034
[Journal Article] わが国の今後の地方環境税のあり方 (下)2009
- Author(s)
  松原有里
- Journal Title
  
  明大商学論叢第91巻2号
  
  Pages: 213-227
- NAID
  40016734345
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19830068
[Journal Article] わが国の今後の地方環境税のあり方(上)2009
- Author(s)
  松原有里
- Journal Title
  
  明大商学論叢第91巻第1号
  
  Pages: 287-299
- NAID
  40016734328
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19830068
[Journal Article] わが国の今後の地方環境税のあり方(上)2009
- Author(s)
  松原有里
- Journal Title
  
  明大商学論叢第91巻1号
  
  Pages: 287-300
- NAID
  40016734328
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19830068
[Journal Article] わが国の今後の地方環境税のあり方(下)2009
- Author(s)
  松原有里
- Journal Title
  
  明大商学論叢第91巻第2号
  
  Pages: 213-227
- NAID
  40016734345
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19830068
[Journal Article] 「地方・環境・21世紀型の税」2008
- Author(s)
  松原有里
- Journal Title
  
  『税理士界』 1242号
  
  Pages: 10-11
- Data Source
  KAKENHI-PROJECT-19830068
[Journal Article] 環境・地方・21世紀型の税2008
- Author(s)
  松原有里
- Journal Title
  
  税理士界 1242号
  
  Pages: 10-11
- Data Source
  KAKENHI-PROJECT-19830068
[Presentation] E-invoicing as a means to tackle tax fraud2023
- Author(s)
  Yuri Matsubara
- Organizer
  IFA Cancun Congress 2023
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25452
[Presentation] Tax and Tech at WIN seminar2023
- Author(s)
  Yuri Matsubara
- Organizer
  IFA APEC Singapore 2023
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25452
[Presentation] Comments on Tax and Government in 21st Cenruty2022
- Author(s)
  松原有里
- Organizer
  会議名Globa主催者　グローバルタックスシンポジウム　インド国立財政研究所（インド）
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01201
[Presentation] What is the appropriate tax treatment for crypto currencies?2022
- Author(s)
  Yuri Matsubara
- Organizer
  FIRE project workshop
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] Taxation of Crypt Currency in Japan2022
- Author(s)
  Yuri Matsubara
- Organizer
  FIRE　Project
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] The Crypto and Taxation in Japan2022
- Author(s)
  松原有里
- Organizer
  、会議名FIRE　Project、主催者Oerebro Unibersity（スウェーデン）
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01201
[Presentation] Covid-19 and the Future of International Tax Policy2021
- Author(s)
  Yuri Matsubara
- Organizer
  Annual Symposium of University of Milan and University of Florida
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] Green New Deal?2021
- Author(s)
  Yuri Matsubara/Eleonore Gustafsson
- Organizer
  International Fiscal Association WIN Japan Sweden branches
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] Recent Trend of Transfer Pricing Taxation2021
- Author(s)
  Yuri Matsubara
- Organizer
  University of Lausanne
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] Covid-19 and the Future of International Tax Policy2020
- Author(s)
  Yuri Matsubara
- Organizer
  Annual Symposium of University of Milan and University of Florida
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] Transfer Prrcing and PE taxation, Recent Trends in Japan2019
- Author(s)
  Yuri Matsubara
- Organizer
  International Fiscal Association Asia Pasific Conference 2019 Melbourne
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] Tax Treaty Case Law around the globe2019
- Author(s)
  Yuri Matsubara
- Organizer
  WU International Tax Conference
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] Tax Treaty Arbitration2018
- Author(s)
  Yuri Matsubara
- Organizer
  WU International Summer Tax Conference in Rust 2018
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01260
[Presentation] The future of Transfer Pricing:National Report (Japan)2016
- Author(s)
  松原有里
- Organizer
  IFA　日本支部
- Place of Presentation
  日本工業倶楽部
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03121
[Presentation] 租税法と租税刑法の原則と境界2015
- Author(s)
  松原有里（Rudolf Mellinghoff)
- Organizer
  ドイツ憲法判例研究会
- Place of Presentation
  明治大学
- Year and Date
  2015-03-07
- Data Source
  KAKENHI-PROJECT-24530034
[Presentation] 国境を越えた法人税と会計のルール2012
- Author(s)
  松原　有里・猪熊　浩子
- Organizer
  税務会計研究学会
- Place of Presentation
  専修大学
- Data Source
  KAKENHI-PROJECT-24530034
[Presentation] Japanese CFC rules – historical developments and relevant case laws2012
- Author(s)
  Yuri Matsubara
- Organizer
  Tax Seminar, Uppsala University
- Place of Presentation
  ウプサラ大学
- Invited
- Data Source
  KAKENHI-PROJECT-24530034

1. 内海朋子 (10365041)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
2. INOKUMA Hiroko (30596416)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
3. KUROSAWA Takafumi (30294507)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. 萬澤陽子 (50434204)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. 井澤龍 (30761225)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 姚俊 (00610932)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 潮海久雄 (80304567)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 原謙一 (80759192)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
9. 漆さき (00735045)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. 沼尾波子 (10265936)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. 田中雅子 (10842148)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. GARCIA Clemence (60440179)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. 横田明美 (60713469)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. 山田麻未 (80782250)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Matsubara Yuri 松原 有里

MATSUBARA Yuri 松原 有里

Research Projects

Research Products

Co-Researchers

Problems with DX of Tax Administration -Focusing on local taxesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A legal study of Cryptp Assents-from the viewpoint of criminal law, civil law and tax law

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The Future of Transfer Pricing -assessment of intangibles and riskPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Geopolitical risks, international taxation and organizational structure of multinational enterprises: interdisciplinary study of corporate law, tax law and business history

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comparative Study of the Tax Procedure Law and the Tax Criminal LawPrincipal Investigator

Principal Investigator

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Matsubara Yuri 松原有里

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