Suminaga Kana 住永佳奈

Researcher Number	60826519
Other IDs
Affiliation (Current)	2025: 西南学院大学, 法学部, 准教授
Affiliation (based on the past Project Information) *help	2024: 西南学院大学, 法学部, 准教授 2018 – 2020: 京都大学, 法学研究科, 特定助教
Review Section/Research Field	Principal Investigator Basic Section 05020:Public law-related / 0105:Law and related fields Except Principal Investigator Basic Section 05020:Public law-related
Keywords	Principal Investigator 所得課税 / 消費 / 家族 / 租税法 / 支配と移転 / 財産課税 / 移転 / 資産課税 / 財産移転 / 委託者課税 … More / 信託 / 譲渡 / ヒューマン・キャピタル / 生命保険信託 / 減価償却 / 人的資本 … More Except Principal Investigator 排出権取引 / 炭素税 / カーボンプライシング Less

二酸化炭素除去技術の進歩を活かすカーボンプライシングのあり方とその法的規律
- Principal Investigator
  
  岡村忠生
- Project Period (FY)
  2024 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Kumamoto Gakuen University
所得課税における個人と家族の再定位Principal Investigator
- Principal Investigator
  
  住永佳奈
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Seinan Gakuin University
家族における財産の形成と移転に関する課税の包括的検討Principal Investigator
- Principal Investigator
  
  住永佳奈
- Project Period (FY)
  2020
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Kyoto University
Income Taxation in Light of the Change of the Ownership of PropertyPrincipal Investigator
- Principal Investigator
  
  Suminaga Kana
- Project Period (FY)
  2018 – 2019
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Review Section
  
  0105:Law and related fields
- Research Institution
  Kyoto University

All 2021 2020 2019

All Journal Article Presentation

[Journal Article] 消費による所得の獲得と課税2021
- Author(s)
  住永佳奈
- Journal Title
  
  京都大学法学論叢
  
  Volume: 189巻3号
- NAID
  40022802168
- Data Source
  KAKENHI-PROJECT-20K13313
[Journal Article] 課税における減価償却についての基礎的考察 ―芸術作品である楽器を素材として―2020
- Author(s)
  住永佳奈
- Journal Title
  
  京都大学法学論叢
  
  Volume: －
- Data Source
  KAKENHI-PROJECT-19K20853
[Journal Article] THE “CONTROL” OF TRUST INCOME BY THE GRANTOR AND THE TAX IMPLICATIONS2019
- Author(s)
  Kana Suminaga
- Journal Title
  
  Kyoto University Research Information Repository (http://hdl.handle.net/2433/244280)
  
  Volume: －
- Open Access
- Data Source
  KAKENHI-PROJECT-19K20853
[Presentation] 課税における減価償却についての基礎的考察2020
- Author(s)
  住永佳奈
- Organizer
  「ベイシスの高度化による法人課税の再生」（科研費基盤Ｂ）第５回研究会
- Data Source
  KAKENHI-PROJECT-19K20853
[Presentation] Transfer of Income among Family Members Using Life Insurance Trust2019
- Author(s)
  Kana Suminaga
- Organizer
  Japan Scholar Meeting at University of Virginia
- Data Source
  KAKENHI-PROJECT-19K20853
[Presentation] 委託者による信託所得の「支配」と課税 ―米国における生命保険信託の委託者課税について―2019
- Author(s)
  住永佳奈
- Organizer
  第6回構造的社会問題と税制研究会
- Data Source
  KAKENHI-PROJECT-19K20853

1. 岡村忠生 (30183768)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
2. 島村健 (50379492)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. 原田大樹 (90404029)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. 田中晶国 (50782950)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Suminaga Kana 住永 佳奈

Research Projects

Research Products

Co-Researchers

二酸化炭素除去技術の進歩を活かすカーボンプライシングのあり方とその法的規律

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

所得課税における個人と家族の再定位Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

家族における財産の形成と移転に関する課税の包括的検討Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Income Taxation in Light of the Change of the Ownership of PropertyPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

[Journal Article] 消費による所得の獲得と課税2021

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 課税における減価償却についての基礎的考察 ―芸術作品である楽器を素材として―2020

Author(s)

Journal Title

Data Source

[Journal Article] THE “CONTROL” OF TRUST INCOME BY THE GRANTOR AND THE TAX IMPLICATIONS2019

Author(s)

Journal Title

Data Source

[Presentation] 課税における減価償却についての基礎的考察2020

Author(s)

Organizer

Data Source

[Presentation] Transfer of Income among Family Members Using Life Insurance Trust2019

Author(s)

Organizer

Data Source

[Presentation] 委託者による信託所得の「支配」と課税 ―米国における生命保険信託の委託者課税について―2019

Author(s)

Organizer

Data Source

Suminaga Kana 住永佳奈