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)	2023: 明治大学, 商学部, 専任教授
Affiliation (based on the past Project Information) *help	2023: 明治大学, 商学部, 教授 2016 – 2022: 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 Economic history / Basic Section 05050:Criminal law-related
Keywords	Principal Investigator 移転価格税制 / 租税条約 / IFA / 地方新税 / 環境税 / 環境政策 / 附加税 / 超過課税 / 地方税法改正 / 地方分権改革 … More / 時限立法 / 地方税 / 地方分権 / 混雑課金 / 税のグリーン化 / 水資源保護税制 / 租税法 / 森林・水資源環境税 / 混雑課金制度 / 排出権取引 / 産廃税 / 公法上の和解 / 国税不服審判所 / 前置主義 / 訴えの取り下げ / 裁判上の和解 / 相互協議 / 仲裁廷 / 租税訴訟 / 国際仲裁制度 / 和解手続 / 仲裁条項 / 国税不服所 / 日蘭租税条約 / 租税救済手続 / 少額裁判制度 / イギリス:オーストラリア / 相互狭義 / 対審制 / CCCTB / IFRS for SMEs / 国際会計基準 / 結合企業税制 / グループ法人税制 / 国際研究者交流ドイツ / 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　スウェーデン / 国際研究者交流　ドイツ / 国際的租税回避 / 国際的脱税 / 犯則捜査 / ドイツ租税通則法 / ＣＣＣＴＢ / ローカルGAAP / 結合企業法制 / ドイツ / イギリス / EU / 国際研究者交流　ＣＣＣＴＢ　スェーデン・ドイツ / 国際研究者交流・ドイツ　租税条約 / 国際情報交換・アメリカ・租税回避 / 国際情報交換・アメリカ・会計基準 / IFRS for SME / BEPS / 租税刑法 / 企業不正 / コンプライアンス / 経済刑法 / 金融取引法 / ドイツ法 / アメリカ法 / マイナンバー法 / 信認義務違反 / 個人情報保護法 / EATLP / GAAR 一般的租税回避否認規定 / BAPS（税源侵食） / CC（C）TB指令案 / 欧州の租税争訟制度 / FACTA / ルックス・リークス / パナマ文書 / 租税刑法（処罰法） / 行政罰 / イタリア法 / ドイツ租税法 / ドイツ刑法（刑事訴訟法） / EU法 / Transfer Pricing / Tax Treaty Arbitration / Taxpayers' rights / FIRE project / BEPS 2.0 / Digitalization / ILA / ＢＥＰＳ２．０ / 移転価格 / 租税仲裁協定 / ＩＦＡ / ＩＬＡ / 租税情報交換 / COVID-19と税制 / 租税条約仲裁協定 / 無形資産とAI / AI関連発明 / 無形資産の評価 / 国際会計 / 国際租税法 / 特許権 / AIと知的財産 / 租税条約仲裁条項 / OECD / リスク評価 … More Except Principal Investigator 経営史 / 会社法 / 税法 / 多国籍企業 / 国際租税 / 大戦 / 持株会社 / 政治リスク / 地政学リスク / 国際二重課税 / 移転価格税制 / 法人税法 / 多国間情報交換協定（租税条約） / 税の透明化 / 多国籍企業史 / 暗号資産 / Crypto Assets / トークン / NFT / デジタル通貨 Less

税務行政のDX化に伴う問題点ー地方税を中心にーPrincipal 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
  
  松原有里
- Project Period (FY)
  2018 – 2022
- 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

All 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2010 2009 2008

All Journal Article Presentation Book

[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] 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] 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] 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: 2 results

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

# of Collaborated Projects: 1 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: 0 results

Matsubara Yuri 松原 有里

MATSUBARA Yuri 松原 有里

Research Projects

Research Products

Co-Researchers

税務行政のDX化に伴う問題点ー地方税を中心にーPrincipal 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

Project Period (FY)

Research Category

Research Field

Research Institution

Global Standarization of Corporate Taxation and Accounting StandatrdsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comparative Study : Dispute of Resolution on Tax LawPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Proposal for the New Local Environmental Tax in Japan -from the Perspective of Tax Law-Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] Tax Treaty Case Law around the globe 20192020

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] Tax Treaty Arbitration2020

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] Tax Treaty Arbitration2020

Author(s)

Total Pages

Publisher

ISBN

Data Source

[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)

Total Pages

Publisher

ISBN

Data Source

[Book] International Taxation in a Changing Landscape2019

Author(s)

Total Pages

Matsubara Yuri 松原有里

MATSUBARA Yuri 松原有里