Masui Yoshihiro 増井良啓

… Alternative Names

MASUI Yoshihiro 増井良啓

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Researcher Number	90199688
Other IDs	https://orcid.org/0009-0002-7969-0595
External Links
Affiliation (Current)	2026: 東京大学, 大学院法学政治学研究科(法学部), 教授
Affiliation (based on the past Project Information) *help	2016 – 2024: 東京大学, 大学院法学政治学研究科(法学部), 教授 2013 – 2015: 東京大学, 法学(政治学)研究科(研究院), 教授 2003: The University of Tokyo, Graduate School of Law and Politics, Professor, 大学院・法学政治学研究科, 教授 1998 – 2002: 東京大学, 大学院・法学政治学研究科, 助教授
Review Section/Research Field	Principal Investigator Basic Section 05020:Public law-related / Public law Except Principal Investigator Civil law
Keywords	Principal Investigator 租税条約 / 脱税 / 国際課税 / 共通報告基準 / 情報交換 / 租税手続法 / 租税実体法 / Tax Administration 3.0 / dispute resolution / responsive regulation … More / digitalization / tax administration / 紛争処理 / 応答的規制 / デジタル化 / 租税抵抗 / 租税回避 / 信頼 / 納税協力 / 法の支配 / 準自発的コンプライアンス / 税務執行 / 国際租税法 / 租税法 / constitutionalism / tax treaty network / 一国主義 / 国連モデル租税条約 / globalization / tax competition / international taxation / tax treaty / グローバル化 / 租税競争 / デジタルサービス税 / 国際協調主義 / オフショア間接譲渡 / サービスＰＥ / 条約漁り / 主要目的テスト / BEPS / MLI / CRS / Beneficial owner / Tax transparency / 実質的支配者 / 高額所得者の公示 / 申告情報 / 情報公開 / 国別報告書 / オフショア / 欧州人権条約 / 税の透明性 / 個人情報 / 自動的情報交換 / 多国間税務執行共助条約 / BEPSプロジェクト / OECD税務長官会議 / 税務執行共助条約 … More Except Principal Investigator corporation with committees / services as consideration for shares / subscription warrants / stock purchase / limitations on sources of dividends / financial statements / annual reports / reform of corporation law / International Accounting Standards / エンロン事件 / レジェンド / 減損会計 / 企業会計改革法 / 委員会等設置会社 / 労務出資 / 新株予約権 / 配当限度額 / 財務諸表 / 計算書類 / 会社法改正 / 国際会計基準 / joint venture / multinational enterprise / transnational activity of enterprise / foreign corporation / choice of law / transnational affair / legal entity / corporation / 効果法 / 法人従属法 / 海外子会社 / 外国法人 / 法人の従属法 / 社債 / 国際合弁 / 親子会社 / 合弁会社 / 多国籍企業 / 企業の国際化 / 外国会社 / 国際私法 / 渉外関係 / 法人 / 会社 / 法曹養成 / アドミッション・オフィス / LSAC / LSAT / 入学者選抜 / 適性試験 / ロー・スクール / 法科大学院 Less

Tax administration, tax system, and substantive tax lawPrincipal Investigator
- Principal Investigator
  
  増井良啓
- Project Period (FY)
  2022 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  The University of Tokyo
Global transformation of tax treaty network --- Japan's responsesPrincipal Investigator
- Principal Investigator
  
  MASUI Yoshihiro
- Project Period (FY)
  2019 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  The University of Tokyo
The Law of International Tax Procedure - Comprehensive ResearchPrincipal Investigator
- Principal Investigator
  
  Masui Yoshihiro
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public law
- Research Institution
  The University of Tokyo
The Law of International Tax Procedure - Basic ResearchPrincipal Investigator
- Principal Investigator
  
  Masui Yoshihiro
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public law
- Research Institution
  The University of Tokyo
法科大学院の入学者選抜における適性試験に関する研究
- Principal Investigator
  
  伊藤眞
- Project Period (FY)
  2001 – 2003
- Research Category
  
  Grant-in-Aid for Special Purposes
- Research Institution
  The University of Tokyo
Impact on Corporation Law made by International Unification of Accounting Standards
- Principal Investigator
  
  EGASHIRA Kenjiro
- Project Period (FY)
  2001 – 2003
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Civil law
- Research Institution
  The University of Tokyo
Corporation Law in Transnational Aspects
- Principal Investigator
  
  EGASHIRA Kenjiro
- Project Period (FY)
  1998 – 2000
- Research Category
  
  Grant-in-Aid for Scientific Research (B).
- Research Field
  
  Civil law
- Research Institution
  University of Tokyo

All 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 Other

All Journal Article Presentation Book

[Book] 市場・国家と法2024
- Author(s)
  増井良啓、渕圭吾、浅妻章如、吉村政穂、藤谷武史、神山弘行
- Total Pages
  976
- Publisher
  有斐閣
- ISBN
  9784641228610
- Data Source
  KAKENHI-PROJECT-22K01132
[Book] 租税法入門〔第3版〕　　法学教室ライブラリィ2023
- Author(s)
  増井良啓
- Total Pages
  378
- Publisher
  有斐閣
- ISBN
  9784641228603
- Data Source
  KAKENHI-PROJECT-22K01132
[Book] ケースブック租税法2023
- Author(s)
  金子　宏、佐藤　英明、増井　良啓、渋谷　雅弘
- Total Pages
  666
- Publisher
  弘文堂
- ISBN
  9784335305214
- Data Source
  KAKENHI-PROJECT-22K01132
[Book] 信託課税研究の道標2019
- Author(s)
  中里実・渕圭吾・吉村政穂・増井良啓ほか
- Total Pages
  333
- Publisher
  有斐閣
- ISBN
  9784641227705
- Data Source
  KAKENHI-PROJECT-19K01277
[Book] 国際租税法　第4版2019
- Author(s)
  増井良啓・宮崎裕子
- Total Pages
  344
- Publisher
  東京大学出版会
- ISBN
  9784130323932
- Data Source
  KAKENHI-PROJECT-19K01277
[Book] 租税法入門〔第2版〕2018
- Author(s)
  増井良啓
- Total Pages
  386
- Publisher
  有斐閣
- ISBN
  9784641227538
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] 南北問題と租税法―グローバルサウスの声にどう向き合うか2025
- Author(s)
  増井良啓
- Journal Title
  
  慶應義塾大学法学研究
  
  Volume: 98 Pages: 480-464
- Open Access
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] 横浜国立大学時代の金子宏先生―国際課税を中心として2025
- Author(s)
  増井良啓
- Journal Title
  
  日税研論集
  
  Volume: 86 Pages: 57-77
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] 序文：21 世紀における課税と納税 ―税務執行を巡る国際的議論を踏まえて―2024
- Author(s)
  増井良啓
- Journal Title
  
  フィナンシャル・レビュー
  
  Volume: 156 Pages: 1-3
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] 納税協力と納税非協力 ―税務長官会議の報告書を中心として2024
- Author(s)
  増井良啓
- Journal Title
  
  フィナンシャル・レビュー
  
  Volume: 156 Pages: 145-178
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] TCJA以降の米国国際課税に関するClausing教授の論文を読む2024
- Author(s)
  増井良啓
- Journal Title
  
  租税研究
  
  Volume: 897 Pages: 226-232
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] 米国の内国歳入法典162条(e)について2024
- Author(s)
  増井良啓
- Journal Title
  
  法律時報
  
  Volume: 96-9 Pages: 37-41
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] 英国の所得税と再分配2023
- Author(s)
  増井良啓
- Journal Title
  
  日税研論集
  
  Volume: 84 Pages: 31-66
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] Corporate Taxation in Japan2023
- Author(s)
  Yoshihiro Masui
- Journal Title
  
  Reuven Avi-Yonah ed., Research Handbook on Corporate Taxation
  
  Volume: - Pages: 288-301
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] 小塚報告に対するコメント2023
- Author(s)
  増井良啓
- Journal Title
  
  租税法研究
  
  Volume: 51 Pages: 39-41
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] 結合企業課税の20年：2001-20212022
- Author(s)
  増井良啓
- Journal Title
  
  税大ジャーナル
  
  Volume: 34 Pages: 71-85
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] GAFAと国際課税ルール2022
- Author(s)
  増井良啓
- Journal Title
  
  法律時報
  
  Volume: 94(1) Pages: 1-3
- NAID
  40022778855
- Data Source
  KAKENHI-PROJECT-19K01277
[Journal Article] 【特集】国際課税の歴史的な合意――デジタル課税と最低税率をめぐって　経緯2022
- Author(s)
  増井良啓
- Journal Title
  
  ジュリスト
  
  Volume: 1567 Pages: 14-20
- Data Source
  KAKENHI-PROJECT-19K01277
[Journal Article] 国際課税の変化と紛争処理のあり方2022
- Author(s)
  増井良啓
- Journal Title
  
  自由と正義
  
  Volume: 73(10) Pages: 8-13
- Data Source
  KAKENHI-PROJECT-22K01132
[Journal Article] Japan’s Corporate Income Tax:1995-20212021
- Author(s)
  MASUI, Yoshihiro
- Journal Title
  
  Bulletin for International Taxation
  
  Volume: 75 Pages: 715-724
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K01277
[Journal Article] デジタルサービス税と日本2021
- Author(s)
  増井良啓
- Journal Title
  
  論究ジュリスト
  
  Volume: 36 Pages: 243-247
- Data Source
  KAKENHI-PROJECT-19K01277
[Journal Article] 憲法と租税条約2020
- Author(s)
  増井良啓
- Journal Title
  
  日税研論集
  
  Volume: 77 Pages: 333-368
- Data Source
  KAKENHI-PROJECT-19K01277
[Journal Article] 日米租税条約と国会 1954-20042020
- Author(s)
  増井良啓
- Journal Title
  
  税大ジャーナル
  
  Volume: 31 Pages: 127-141
- Open Access
- Data Source
  KAKENHI-PROJECT-19K01277
[Journal Article] 不動産譲渡対価の支払に際しての非居住者該当性の確認2019
- Author(s)
  増井良啓
- Journal Title
  
  税研
  
  Volume: 208 Pages: 175-178
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K01277
[Journal Article] 変容する租税条約と国内法の重要論点2019
- Author(s)
  増井良啓・青山慶二・平川雄士・吉村政穂
- Journal Title
  
  法の支配
  
  Volume: 193 Pages: 6-35
- Data Source
  KAKENHI-PROJECT-19K01277
[Journal Article] 実現原則と国外転出時課税制度2018
- Author(s)
  増井良啓
- Journal Title
  
  日税研論集
  
  Volume: 74 Pages: 81-122
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] Article 22: Capital2018
- Author(s)
  増井良啓
- Journal Title
  
  IBFD Global Tax Treaty Commentaries
  
  Volume: -
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] 税務調査と国税犯則調査2017
- Author(s)
  増井良啓
- Journal Title
  
  ジュリスト
  
  Volume: 235 Pages: 212-213
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] 課税情報の交換と欧州人権条約2017
- Author(s)
  増井良啓
- Journal Title
  
  法学新報
  
  Volume: 123 Pages: 333-356
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] （学界展望）OECD, MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (November 2016, 48pp.)2017
- Author(s)
  増井良啓
- Journal Title
  
  国家学会雑誌
  
  Volume: 130 Pages: 565-569
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] 「租税の確実性」報告書を読む2017
- Author(s)
  増井良啓
- Journal Title
  
  租税研究
  
  Volume: 815 Pages: 156-163
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] 国際課税における手続の整備と改革2017
- Author(s)
  増井良啓
- Journal Title
  
  日税研論集
  
  Volume: 71 Pages: 1-33
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] 租税手続法の国際的側面2016
- Author(s)
  増井良啓
- Journal Title
  
  宇賀克也・交告尚史編『現代行政法の構造と展開　小早川光郎先生古稀記念』
  
  Volume: 1 Pages: 199-214
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-16K03281
[Journal Article] 租税条約の不在?!―国際取引と租税法2016
- Author(s)
  増井良啓
- Journal Title
  
  法学教室
  
  Volume: 425 Pages: 34-40
- Data Source
  KAKENHI-PROJECT-25380026
[Journal Article] OECD, Co-operative Compliance: A Framework: From Enhanced Relationship to Co-operative Compliance（2013）2015
- Author(s)
  増井良啓
- Journal Title
  
  租税研究
  
  Volume: 783 Pages: 334-341
- Data Source
  KAKENHI-PROJECT-25380026
[Journal Article] 非居住者に係る金融口座情報の自動的交換―CRSが意味するもの2015
- Author(s)
  増井良啓
- Journal Title
  
  論究ジュリスト
  
  Volume: 14 Pages: 218-223
- Data Source
  KAKENHI-PROJECT-25380026
[Journal Article] 国際課税を巡る最近の課題と展望―ＢＥＰＳプロジェクトをふまえて―2014
- Author(s)
  増井良啓
- Journal Title
  
  租税研究
  
  Volume: 771 Pages: 7-64
- Data Source
  KAKENHI-PROJECT-25380026
[Journal Article] マルチ税務行政執行共助条約の注釈を読む2014
- Author(s)
  増井良啓
- Journal Title
  
  租税研究
  
  Volume: 775 Pages: 253-291
- Data Source
  KAKENHI-PROJECT-25380026
[Journal Article] 学界展望（租税法）OECD，Addressing Base Erosion and Profit Shifting (OECD Publishing, February 2013, 87pp.)2013
- Author(s)
  増井良啓
- Journal Title
  
  国家学会雑誌
  
  Volume: 126 Pages: 1136-1140
- Data Source
  KAKENHI-PROJECT-25380026
[Presentation] 小塚報告に対するコメント2022
- Author(s)
  増井良啓
- Organizer
  租税法学会
- Data Source
  KAKENHI-PROJECT-22K01132
[Presentation] Indirect Transfer Taxes in M&A deals: A Dilemma?2021
- Author(s)
  MASUI, Yoshihiro
- Organizer
  International Fiscal Association, Hong Kong Branch
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K01277
[Presentation] 日米租税条約と国会：1954-20042019
- Author(s)
  増井良啓
- Organizer
  租税史研究会
- Invited
- Data Source
  KAKENHI-PROJECT-19K01277
[Presentation] Future of capital markets in Asia2018
- Author(s)
  増井良啓
- Organizer
  International Fiscal Association
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03281
[Presentation] 再分配の手法と税制2015
- Author(s)
  増井良啓
- Organizer
  租税法学会
- Place of Presentation
  新潟大学（新潟県新潟市）
- Year and Date
  2015-10-10
- Data Source
  KAKENHI-PROJECT-25380026
[Presentation] Developments in Model Tax Treaties; Impact on Asia2013
- Author(s)
  Yoshihiro Masui
- Organizer
  International Fiscal Association
- Place of Presentation
  Hilton Kuala Lumpur Hotel (マレーシア、クアラルンプール）
- Invited
- Data Source
  KAKENHI-PROJECT-25380026
[Presentation] Recent developments in international taxation
- Author(s)
  Yoshihiro Masui
- Organizer
  International Fiscal Association
- Place of Presentation
  Munbai, India
- Year and Date
  2014-10-12 – 2014-10-17
- Invited
- Data Source
  KAKENHI-PROJECT-25380026

1. KASHIWAGI Noboru (20251431)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
2. EGASHIRA Kenjiro (20009822)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. YAMASHITA Tomonobu (10107485)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. IWAHARA Shinsaku (20107486)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
5. 伊藤眞 (50009809)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 濱田道代 (90022425)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 笠井正俊 (90283580)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 山野目章夫 (50142906)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. 藤井光昭 (70016343)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. 野矢茂樹 (50198636)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. DOGAUCHI Masato (70114577)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. 石黒一憲 (00009854)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. 中里実 (10164154)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. KANDA Hideki (90114454)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. FUJITA Tomotaka (80209064)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Masui Yoshihiro 増井 良啓

MASUI Yoshihiro 増井 良啓

Research Projects

Research Products

Co-Researchers

Tax administration, tax system, and substantive tax lawPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Global transformation of tax treaty network --- Japan's responsesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The Law of International Tax Procedure - Comprehensive ResearchPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The Law of International Tax Procedure - Basic ResearchPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

法科大学院の入学者選抜における適性試験に関する研究

Principal Investigator

Project Period (FY)

Research Category

Research Institution

Impact on Corporation Law made by International Unification of Accounting Standards

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Corporation Law in Transnational Aspects

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 市場・国家と法2024

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 租税法入門〔第3版〕 法学教室ライブラリィ2023

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] ケースブック租税法2023

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 信託課税研究の道標2019

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 国際租税法 第4版2019

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 租税法入門〔第2版〕2018

Author(s)

Total Pages

Publisher

Masui Yoshihiro 増井良啓

MASUI Yoshihiro 増井良啓

[Book] 租税法入門〔第3版〕　　法学教室ライブラリィ2023

[Book] 国際租税法　第4版2019

[Journal Article] 【特集】国際課税の歴史的な合意――デジタル課税と最低税率をめぐって　経緯2022