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YOSHIMURA Norihisa  吉村 典久

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… Alternative Names

吉村 典久  ヨシムラ ノリヒサ

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Researcher Number 80230811
Other IDs
External Links
Affiliation (Current) 2025: 亜細亜大学, 経済学部, 教授
Affiliation (based on the past Project Information) *help 2001 – 2003: 慶應義塾大学, 法学部, 助教授
Review Section/Research Field
Principal Investigator
Public law
Except Principal Investigator
Public law
Keywords
Principal Investigator
tax risk / reconciliation / tax agreement / 租税リスク回避 / 行政契約 / 公法契約 / 更正の請求 / 租税債務の成立 / 解除条件 / 租税特約 / 租税リスク / 和解 / 租税合意 … More
Except Principal Investigator
… More consumption tax / Automated Clearinghouse Tax (ATC) / allocation rules of the revenue / international tax law / Clearing retail payment system / Consumption-type impersonal income tax / Electronic clearinghouse / Electronic commerce transactions / 電子納税申告 / サイバースペース / 租税法 / 消費税 / 自働決済所税 / 歳入の配賦ルール / 国際税法 / 電子小口決済支払い / 消費型間接所得税 / 電子決算所 / 電子商取引 Less
  • Research Projects

    (2 results)
  • Research Products

    (2 results)
  • Co-Researchers

    (2 People)
  •  Research for tax risk control by taxpayerPrincipal Investigator

    • Principal Investigator
      YOSHIMURA Norihisa
    • Project Period (FY)
      2002 – 2003
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Public law
    • Research Institution
      Keio University
  •  Automated Clearinghouse Tax in framework of Clearing Retail Payment Arrangements

    • Principal Investigator
      KIMURA Konosuke
    • Project Period (FY)
      2001 – 2002
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Public law
    • Research Institution
      Keio University

All 2003

All Journal Article

  • [Journal Article] 東京都の銀行業等に対する事業税の外形標準課税条例と地方税法72条の19等2003

    • Author(s)
      吉村典久
    • Journal Title

      平成14年度行政関係判例解説

      Pages: 93-103

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-14520027
  • [Journal Article] The external evaluation of tax bases of the Tokyo Metropolitan Business Tax for Banks and Art. 72-19 of the former Municipal Tax Law2003

    • Author(s)
      YOSHIMURA, Norihisa
    • Journal Title

      Comments on Administrative Jurisprudences 2002 Edition

      Pages: 93-103

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-14520027
  • 1.  KIMURA Konosuke (60051885)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 2.  NISHIYAMA Yumi (20296221)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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