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Fujima Hironobu  藤間 大順

ORCIDConnect your ORCID iD *help
Researcher Number 30882774
Other IDs
Affiliation (Current) 2025: 神奈川大学, 法学部, 准教授
Affiliation (based on the past Project Information) *help 2023 – 2024: 神奈川大学, 法学部, 准教授
Review Section/Research Field
Principal Investigator
Basic Section 05020:Public law-related
Except Principal Investigator
Basic Section 05020:Public law-related
Keywords
Principal Investigator
贈与 / 所得税 / 税法
Except Principal Investigator
デジタル / 国際課税 / 税務行政DX / デジタル課税 / 法人税 / 租税法
  • Research Projects

    (2 results)
  • Research Products

    (3 results)
  • Co-Researchers

    (2 People)
  •  Research on the Treatment of Gifts in Personal Income TaxationPrincipal Investigator

    • Principal Investigator
      藤間 大順
    • Project Period (FY)
      2024 – 2026
    • Research Category
      Grant-in-Aid for Early-Career Scientists
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      Kanagawa University
  •  デジタル世界の発展と法人税制の再検討

    • Principal Investigator
      吉村 政穂
    • Project Period (FY)
      2023 – 2025
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      Hitotsubashi University

All 2024 2023

All Journal Article

  • [Journal Article] インターネットを通じた新たな資金の移動と所得税や法人税2024

    • Author(s)
      藤間大順
    • Journal Title

      税務QA

      Volume: 262号 Pages: 54-63

    • Data Source
      KAKENHI-PROJECT-23K01095
  • [Journal Article] 税理士と税務行政のこれまでとこれから:税理士制度のあり方に関する議論と税務行政のデジタル化に関する議論の対応を主眼として2023

    • Author(s)
      藤間大順
    • Journal Title

      神奈川法学

      Volume: 55巻4号 Pages: 181-239

    • Open Access
    • Data Source
      KAKENHI-PROJECT-23K01095
  • [Journal Article] ICO(Initial Coin Offering)と法人税:調達した資金に対する課税およびトークンの評価益への課税を検討対象として2023

    • Author(s)
      藤間大順
    • Journal Title

      租税研究

      Volume: 883号 Pages: 97-131

    • Data Source
      KAKENHI-PROJECT-23K01095
  • 1.  吉村 政穂 (70313054)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 2.  堀 治彦 (80911388)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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