Updated on 2024/02/15

写真a

 
SHIBUYA Masahiro
 
Organization
Faculty of Law Professor
Other responsible organization
Public Law Course of Graduate School of Law, Master's Program
Public Law Course of Graduate School of Law, Doctoral Program
Contact information
The inquiry by e-mail is 《here
External link

Degree

  • その他 ( その他 )

Education

  • 1989.3
     

    The University of Tokyo   Faculty of Laws   graduated

  • 1985.3
     

    北海道滝川高校   graduated

Research History

  • 2017.10 -  

    中央大学法学部教授

  • 2005.4 - 2017.9

    東北大学大学院法学研究科教授

  • 2013.10 - 2014.3

    東北学院大学非常勤講師

  • 2012.10 - 2013.3

    東北学院大学非常勤講師

  • 2011.10 - 2012.3

    東北学院大学非常勤講師

  • 2010.10 - 2011.3

    東北学院大学非常勤講師

  • 2009.10 - 2010.3

    東北学院大学非常勤講師

  • 2008.4 - 2008.9

    東北学院大学非常勤講師

  • 2007.4 - 2007.9

    東北学院大学非常勤講師

  • 2000.4 - 2005.3

    東北大学大学院法学研究科助教授

  • 2001.4 - 2001.9

    一橋大学非常勤講師

  • 1995.2 - 2000.3

    東北大学法学部助教授

  • 1992.4 - 1995.1

    東京大学法学部講師

  • 1989.4 - 1992.3

    東京大学法学部助手

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Professional Memberships

  • 租税法学会

  • 日本公法学会

Research Interests

  • Tax Law

Research Areas

  • Humanities & Social Sciences / Public law  / 公法学

Papers

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Books

  • 水野忠恒先生古稀記念論文集 公法・会計の制度と理論

    渋谷雅弘ほか編( Role: Joint editor無償取得資産の取得費)

    中央経済社  2022.3 

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  • 租税法律主義の総合的検討

    中里実, 藤谷武史編著( Role: Joint author第2章 租税法規による他の法令への準拠)

    有斐閣  2021.12 

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    Total pages:369   Responsible for pages:39-60   Language:Japanese   Book type:Scholarly book

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  • 租税法概説(第4版)

    中里実ほか編( Role: Joint author第7章第1節:相続税・贈与税)

    有斐閣  2021.12 

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    Total pages:420   Responsible for pages:265-278   Language:Japanese   Book type:Textbook, survey, introduction

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  • 租税法演習ノート(第4版)

    佐藤英明編著( Role: Joint editor17.財産隠しの結末、18.節税策の失敗?)

    弘文堂  2021.3 

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    Total pages:373   Responsible for pages:280-312   Language:Japanese   Book type:Scholarly book

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  • デジタルエコノミーと課税のフロンティア

    中里実ほか編著( Role: Joint editor相続税・贈与税の国際的問題)

    有斐閣  2020.12 

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    Total pages:322   Responsible for pages:237-255   Language:Japanese   Book type:Scholarly book

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  • 租税法概説(第3版)

    中里実ほか編( Role: Joint author第7章第1節:相続税・贈与税)

    有斐閣  2018.12  ( ISBN:9784641227569

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    Total pages:375   Responsible for pages:249-262   Language:Japanese   Book type:Textbook, survey, introduction

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  • 租税法と民法

    金子宏, 中里実編( Role: Joint author時効と課税)

    有斐閣  2018.11 

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    Responsible for pages:129-144   Language:Japanese   Book type:Scholarly book

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  • ケースブック租税法(第5版)

    金子宏, 佐藤英明, 増井良啓, 渋谷雅弘( Role: Joint editor「第4編 相続税・贈与税」担当)

    弘文堂  2017.10  ( ISBN:9784335305177

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    Total pages:700   Responsible for pages:568-689   Language:Japanese   Book type:Textbook, survey, introduction

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  • 現代租税法講座第1巻 理論・歴史

    金子宏 監修( Role: Joint author中央政府・地方政府・租税)

    日本評論社  2017.6 

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    Responsible for pages:29-58   Language:Japanese   Book type:Scholarly book

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  • 租税法と市場

    金子宏, 中里実, J.マーク, ラムザイヤー 編( Role: Joint author課税リスクへの対処方法を巡る一考察)

    有斐閣  2014.7 

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    Responsible for pages:126-144   Language:Japanese   Book type:Scholarly book

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  • 租税法演習ノート(第3版)

    佐藤英明( Role: Joint author17.財産隠しの結末、18.節税策の失敗?)

    弘文堂  2013.3 

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    Responsible for pages:278-309   Language:Japanese   Book type:Scholarly book

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  • 租税法概説(第2版)

    中里実ほか, 名 編( Role: Joint author第7章第1節:相続税・贈与税)

    有斐閣  2011.11 

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    Language:Japanese   Book type:Textbook, survey, introduction

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  • 租税法の発展

    金子宏 編( Role: Joint author借用概念解釈の実際)

    有斐閣  2010.11 

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    Responsible for pages:39-54   Language:Japanese   Book type:Scholarly book

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  • 行政法の思考様式

    稲葉馨, 亘理格 編( Role: Joint author相続税・贈与税の累積的課税)

    青林書院  2008.3 

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    Responsible for pages:593-618   Language:Japanese   Book type:Scholarly book

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  • 新家族法実務大系第1巻 親族[I]―婚姻・離婚―

    小田八重子, 水野紀子( Role: Joint author離婚時における財産分与と課税)

    新日本法規  2008.2 

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    Responsible for pages:526-537   Language:Japanese   Book type:Scholarly book

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  • 租税法の基本問題

    金子宏 編( Role: Joint author種類株式の評価)

    有斐閣  2007.11 

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    Responsible for pages:674-693   Language:Japanese   Book type:Scholarly book

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  • 家族――ジェンダーと自由と法

    水野紀子( Role: Joint author夫婦と税制の現在)

    東北大学出版会  2006.11 

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    Responsible for pages:383-400   Language:Japanese   Book type:Scholarly book

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  • ケースブック租税法

    金子宏, 佐藤英明, 増井良啓, 渋谷雅弘( Role: Joint author第5編:相続税・贈与税(第3版以降は第4編))

    弘文堂  2004.8 

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    Language:Japanese   Book type:Scholarly book

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  • 租税法辞典

    金子宏 監修( Role: Joint author)

    中央経済社  2001.4 

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    Language:Japanese   Book type:Scholarly book

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  • 公法学の法と政策(上)

    碓井光明, 小早川光郎, 水野忠恒, 中里実 編( Role: Joint author相続税における財産評価の法的問題)

    有斐閣  2000.9 

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    Responsible for pages:691-711   Language:Japanese   Book type:Scholarly book

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  • 国際課税の理論と実務

    金子宏 編( Role: Joint author移転価格と地方税)

    有斐閣  1997.4 

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    Responsible for pages:171-187   Language:Japanese   Book type:Scholarly book

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MISC

  • 租税法判例の動き

    渋谷雅弘

    令和4年度重要判例解説   164 - 169   2023.4

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  • 数筆の宅地が一画地の宅地として認定される場合における、各筆の宅地の評価方法

    渋谷雅弘

    判例評論   ( 758 )   140 - 145   2022.5

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  • 租税法判例の動き

    渋谷雅弘

    令和3年度重要判例解説   160 - 165   2022.4

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  • 相続税の展望

    税務弘報   65 ( 5 )   2   2017.5

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)  

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  • 不法な所得――制限超過利息

    租税判例百選(第6版)   62 - 63   2016.6

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:有斐閣  

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  • 固定資産税における適正な時価

    租税判例百選(第6版)   184 - 18   2016.6

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  • 賦課期日において課税台帳に登録されていない家屋に係る固定資産税の納税義務

    ジュリスト   ( 1480 )   10 - 11   2015.5

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:有斐閣  

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  • 遺産分割協議と無償譲受人等の第二次納税義務

    税研   30 ( 178 )   19 - 21   2014.11

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:日本税務研究センター  

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  • コメント:高野報告に対するコメント

    租税法研究   ( 42 )   98 - 101   2014.6

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:租税法学会  

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  • 贈与税の非課税・控除規定を整理し,相続税と比較 贈与税の非課税規定・控除規定 (特集 贈与税の役割と課税のあり方)

    渋谷 雅弘

    税研   29 ( 3 )   38 - 43   2013.9

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    Language:Japanese   Publisher:日本税務研究センター  

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  • 株式保有特定会社の数値基準の合理性

    ジュリスト   ( 1448 )   8 - 9   2012.12

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  • 租税法律における遡及的立法の合憲性

    ジュリスト   ( 1440 )   221 - 222   2012.4

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  • 不法な所得――制限超過利息

    租税判例百選(第5版)   60 - 61   2011.12

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  • 固定資産税における適正な時価

    租税判例百選(第5版)   174 - 175   2011.12

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  • 金子宏著『租税法理論の形成と解明(上)(下)』

    税経通信   66 ( 4 )   206 - 208   2011.3

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Publisher:税務経理協会  

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  • 神奈川県臨時特例企業税事件控訴審判決についての一考察

    税理   53 ( 10 )   194 - 204   2010.8

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:ぎょうせい  

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  • 外国法人税の意義

    ジュリスト   ( 1402 )   110 - 111   2010.6

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  • 特別土地保有税における『土地の取得』の意義

    税研   ( 148 )   187 - 189   2009.11

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:日本税務研究センター  

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  • 所得税法56条の解釈

    ジュリスト   ( 1314 )   165 - 167   2006.6

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  • 固定資産税における適正な時価

    租税判例百選(第4版)   182 - 185   2005.10

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  • 最新判例批評(75)登録免許税の争訟方法(東京高判平成15.5.15) (判例評論(548))

    渋谷 雅弘

    判例時報   ( 1864 )   186 - 190   2004.10

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    Language:Japanese   Publisher:判例時報社  

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  • 登録免許税の争訟方法

    判例評論   ( 548 )   8   2004.10

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  • 固定資産税における家屋の評価方法

    民商法雑誌   129 ( 6 )   925 - 929   2004.3

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  • パネルディスカッション:地方税法における適正な時価

    第7回固定資産評価研究大会報告書   29 - 56   2004.3

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:資産評価システム研究センター  

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  • 水野忠恒著『租税法』

    ジュリスト   ( 1253 )   67   2003.10

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  • 財産分与と譲渡所得課税

    戦後重要租税判例の再検証   87 - 93   2003.2

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  • 座談会:税制構造改革の理論と実際―21世紀の税体系―

    税研   18 ( 107 )   11 - 29   2003.1

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  • 贈与の時期

    税研   ( 106 )   31   2002.11

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  • 予納法人税の財団債権性

    税研   ( 106 )   39   2002.11

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  • 取引相場のない株式の評価方法―配当還元方式の適用範囲

    税研   ( 106 )   157 - 159   2002.11

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  • 判例回顧 買取り保障のある株式の評価(東京地判平成11.3.25)

    渋谷 雅弘

    租税法研究   ( 29 )   160 - 162   2001.10

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    Language:Japanese   Publisher:有斐閣  

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  • 遺産の再配分と相続税・贈与税

    月刊税務事例   33 ( 1 )   1 - 5   2001.1

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  • キャッシュフロー税と資産所得 Alvin C. Warren Jr., How Much Capital Income Taxed Under an Income Tax Is Exempt Under a Cash Flow Tax?

    アメリカ法   1999 ( 1999-2 )   290 - 293   2000.3

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Publisher:日米法学会  

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  • 保険料賦課基準の遡及適用

    社会保障判例百選(第3版)   44   2000.3

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  • 医療費控除における『対価』の意義

    租税法研究   ( 27 )   165 - 167   1999.10

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:租税法学会  

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  • 事業所税における床面積控除

    租税法研究   ( 26 )   141   1998.10

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  • 「Edward J. McCaffery, The Uneasy Case for Wealth Transfer Taxation, 104 YALE L. J. 283-365 (1994)

    アメリカ法   1996 ( 1996-2 )   349 - 352   1997.3

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Publisher:日米法学会  

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  • 重加算税の賦課要件を満たすとされた事例

    租税法研究   ( 24 )   187   1996.9

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  • 租税特別措置法69条の4が適用されないとされた事例

    ジュリスト   ( 1090 )   99 - 101   1996.6

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  • 所得税法157条を適用するに当たり、同族会社の法人税額及び納税者の妻の当該会社の役員報酬に対する所得税額を斟酌することの要否

    租税法研究   ( 21 )   250   1993.10

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:租税法学会  

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  • 宅地造成後の土地分譲による所得が事業所得にあたるとされた事例

    租税法研究   ( 21 )   238   1993.10

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  • 相続税更正処分取消訴訟における立証責任-借地権の存否

    ジュリスト   ( 1025 )   130   1993.6

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  • 租税法上の「人格のない社団等」

    ジュリスト   ( 1023 )   128   1993.6

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  • 外国子会社株式の評価損の損金算入が否認された事例

    自治研究   69 ( 4 )   122   1993.4

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  • 株式の評価――純資産価額計算において控除すべき負債の定義

    租税判例百選(第3版)   110   1992.12

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  • 非課税団体である国が所有する土地について、固定資産税等を納付した登録名義人の、課税主体に対する不当利得返還請求の可否

    自治研究   66 ( 12 )   123   1990.12

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  • 加算部分と減算部分とを有する減額更正処分と訴えの利益

    ジュリスト   ( 954 )   133   1990.4

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Research Projects

  • Analysis and Foundation of Older People Asset Management Institutions

    Grant number:18H03611  2018.4 - 2022.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (A) 

    Mizuno Noriko

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    Grant amount: \25870000 ( Direct Cost: \19900000 、 Indirect Cost: \5970000 )

    This research project aimed to strengthen the state’s intervention to elders’ asset management. As a means of it, it proposed to recognize “Elders’ Asset Management” as an independent category in legal studies.
    This research concludes that Japanese Law needs (i) “legal-illegal type code” and (ii) legal professions. Current Japanese Family Law and Inheritance Law leave “negotiations” between parties or family members. It resulted in that uncontrolled power balance in the family was realized as it was. It cannot provide any remedy to vulnerable people in families at all. Therefore, this research led Japanese Law required (i) clear legal rules to prescribe “rights” and “duties” and (ii) legal professions operating such rules and participating in the process of elders’ asset management.

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  • Basic and Cross-disciplinary Study for the Reform of Inheritance Law

    Grant number:24243013  2012.10 - 2015.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (A)  Tohoku University

    MIZUNO Noriko, OMURA Atsushi, HAYAKAWA Shinichiro, KOGAYU Taro, SHIBUYA Masahiro, KUBONO Emiko, DAKE Sayaka, KUWAMURA Yumiko, ABE Yusuke, ISHIWATA Harumi

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    Grant amount: \18460000 ( Direct Cost: \14200000 、 Indirect Cost: \4260000 )

    The primary aim of this research was to come up with legislative proposals concerning inheritance law. Since the start of this research, the need for such research and the expectations of society, have increased dramatically. The exposed inconsistencies between inheritance law and the new Trust Law, problems concerning inheritance evoked by the Great East Japan Earthquake, advances in assisted reproductive technology and new case law concerning the natural parent-child relationship, as well as the reform process of inheritance law occasioned by a decision of the Supreme Court concerning the share in inheritance of a non-marital child, are only some examples of issues that needed to be addressed. In the framework of this research, we have not only contributed to the academia by publishing numerous books and papers (including presenting our work at the Japan Association of Private Law), but we have also contributed greatly to the reform process of inheritance law.

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  • Research on Taxation of Business Succession

    Grant number:22530021  2010 - 2012

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)  Tohoku University

    SHIBUYA Masahiro

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    Grant amount: \4290000 ( Direct Cost: \3300000 、 Indirect Cost: \990000 )

    The taxation of business succession is not well-argued as a policy for the smooth business succession in Japan, US or Germany. And the effect of the taxation is open to question, because that is less relevant to the other measures for the facilitation of business succession. Rather, as can be seen from the recent legislative changes in Germany and Japan, there is a tendency that the taxation is enhanced due to the strengthening taxation of inheritance tax.

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  • Contemporary significance of Conservation of "SATOYAMA"-From the view of "National Land Conservation""Biodiversity""Global Environmental Preservation"

    Grant number:18530016  2006 - 2008

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)  Tohoku University

    IKUTA Osato, NAKANO Takeshi, INABA Kaoru, SHIBUYA Masahiro, MAKIHARA Izuru, YAMAMOTO Ryuji, UNNO Hiroshi, KUSE Masahito

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    Grant amount: \3930000 ( Direct Cost: \3300000 、 Indirect Cost: \630000 )

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