NAKAMURA,Shigetaka - The School of Accountancy Accountancy

NAKAMURA, Shigetaka

Faculty, Department/Institute

The School of Accountancy Accountancy

Academic status (qualification)

Professor Apr. 1,2017

Graduate Degrees・University

Kansai University Doctor's Degree Program Tax Law

Academic Degrees

Doctor of Law Sep. 2009 Kansai University

Homepage Address, E-mail Address

E-mail Address：s-naka@kansai-u.ac.jp

Research fields	keyword
租税法

research topic	Cross-border Reorganization and Taxation
Study theme state	Individual Research
research duration
Research Programs
keyword
Research field
Research Topics Overview

research topic	Cross-border financial transaction and Income Taxation
Study theme state	Individual Research
research duration
Research Programs
keyword
Research field
Research Topics Overview

research topic	cross-border transaction and consumption taxation
Study theme state	Individual Research
research duration
Research Programs
keyword
Research field
Research Topics Overview

所属学会・団体名	役職名 (役職在任期間)
The Japanese Society for Tax Law
JAPAN TAX JURISPRUDENCE ASSOCIATION
The International Fiscal Association

Research Publications

No.	Type of publication	Date of publication (Date of presentation)	Title	Type of research result	Jointly authored or single authored	Publisher and journal name	Volume number
1	Papers1	2023/3～2023/32023,03,00,2023,03,00	Cross-border Corporate Reorganizations and Non-discrimination Clauses-Focusing on Two Protocols in Japanese Tax Treaties-	In-house publication	Single-Author	Journal of Accountancy, Economics and Law	No17, pp.1-12
2	Papers1	2022/3～2022,03,00,,,	Cross-border Corporate Reorganizations and the Tax Treaty Policy -Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties-	In-house publication	Single-Author	JOURNAL of ACCOUNTANCY, ECONOMICS and LAW	No.16, March 2022
3	Papers1	2022/3～2022,03,00,,,	Research on Article 9 of the Inheritance Tax Act from Comparative Law Perspective -Focus on Indirect Gifts through a Corporation-	Academic Journal	Single-Author	The Journal of Comprehensive Law and Policy Research Association
4	Papers1	2021/3～2021,03,00,,,	Limits of Applicability of a GAAR on Family Corporations in Japan against Debt Push-Downs－ Focusing on the Anti-Avoidance Directive in the EU－	In-house publication	Single-Author	JOURNAL of ACCOUNTANCY, ECONOMICS and LAW	No.15, pp.1-15
5	Papers1	2021/3～2021,03,00,,,	Consumption Taxation in Japan on the Importation of Goods by Commissionaires－Focus on the EU VAT Directive and the VAT Act 1994 of the UK―	Academic Journal	Single-Author
6	Papers1	2020/3～2020,03,00,,,	The Study for the Tax System of Cross-border Corporate Reorganizations－Focusing on the EU Merger Tax Directive for Considering the Future Direction in Japan－	In-house publication	Single-Author	JOURNAL of ACCOUNTANCY, ECONOMICS and LAW	No.14, pp.13-29
7	Papers1	2016/32016,03,00,0000,00,00	Cross-Border Corporate Reorganization and General Anti-Avoidance Rule－Focusing on Article 15(1)(a) of the EU Merger Tax Directive－	In-house publication	Single-Author
8	Papers1	2015/32015,03,00,0000,,	Analysis of Tax Treaties as Measures against Corporate Inversion	In-house publication	Single-Author
9	Papers1	2013/3～2013,03,00,,,	＊ International Triangular Merger involving the Use of Variable Stock Consideration and Taxation – Focusing on the Exchange to the Stock of Foreign Parent -	In-house publication	Single-Author	Journal of Modern Society and Accounting
10	Papers1	2012/6～2012,06,00,,,	Development of Taxation for Cross Border Reorganization	Academic Journal	Single-Author	JAPAN TAX LAW REVIEW	No.40, at 95-119
11	Papers1	2012/5～2012,05,00,,,	Taxation of Foreign-to-Foreign Merger	In-house publication	Single-Author	LAW REVIEW of Osaka University of Economics and Law	No.71, at 255-280
12	Academic presentation7	2011/10/23～2011,10,23,,,	Development of Taxation for Cross Border Reorganization
13	Reseach Notes99	2011/3～2011,03,00,,,	Anti-Inversion Rule and Substantial Business Activity Test	In-house publication	Single-Author
14	Papers1	2009～2009,,,,,	Corporate inversion and tax jurisdiction	Other	Single-Author	HOGAKU JOURNAL	No.84, at 1-43
15	Papers1	2008～2008,,,,,	Triangular merger and toll charge: Focusing on an idea of indirect stock transfer	Academic Journal	Single-Author	ZEI-HO-GAKU	No.559, at 3-28
16	Papers1	2007～2007,,,,,	Incorporation of Foreign Branch and Taxation	Other	Single-Author	HOUGAKU JOURNAL	No.80, at 295-335
17	Papers1	2007～2007,,,,,	Contribution in Kind of Intangibles to Foreign Subsidiary and its Taxation	Other	Single-Author
18	Chapter or Section5	2006/5～2006,05,00,,,	Teaching-materials international tax law, New edition	Monograph	Co-authored chapter	JIGAKUSHA PUBLISHING	pp.178-180, 217-220
19	Papers1	2006～2006,,,,,	Study of Anti-deferral provision-Focusing on FIF(Foreign Investment Fund)rule	Academic Journal	Single-Author	ZEIKEN	No.125, at 107-113

PapersCross-border Corporate Reorganizations and Non-discrimination Clauses-Focusing on Two Protocols in Japanese Tax Treaties-UnrefereedIn-house publicationSingle-AuthorNAKAMURA,ShigetakaJournal of Accountancy, Economics and LawNo17, pp.1-122023/3～2023/3

PapersIn refereedAcademic JournalSingle-AuthorNAKAMURA,Shigetaka2023/3～2023/3

Academic presentationNAKAMURA,Shigetaka2022/8/6～2022/8/6

PapersCross-border Corporate Reorganizations and the Tax Treaty Policy -Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties-UnrefereedIn-house publicationSingle-AuthorNAKAMURA,ShigetakaJOURNAL of ACCOUNTANCY, ECONOMICS and LAWNo.16, March 20222022/3～

PapersResearch on Article 9 of the Inheritance Tax Act from Comparative Law Perspective -Focus on Indirect Gifts through a Corporation-In refereedAcademic JournalSingle-AuthorNAKAMURA,ShigetakaThe Journal of Comprehensive Law and Policy Research Association2022/3～

Research reportSingle-AuthorNAKAMURA,Shigetaka2021/12/12～2021/12/12

PapersLimits of Applicability of a GAAR on Family Corporations in Japan against Debt Push-Downs－ Focusing on the Anti-Avoidance Directive in the EU－UnrefereedIn-house publicationSingle-AuthorNAKAMURA,ShigetakaJOURNAL of ACCOUNTANCY, ECONOMICS and LAWNo.15, pp.1-152021/3～

PapersConsumption Taxation in Japan on the Importation of Goods by Commissionaires－Focus on the EU VAT Directive and the VAT Act 1994 of the UK―In refereedAcademic JournalSingle-AuthorNAKAMURA,Shigetaka2021/3～

Research reportSingle-AuthorNAKAMURA,Shigetaka2020/11/23～2020/11/23

PapersThe Study for the Tax System of Cross-border Corporate Reorganizations－Focusing on the EU Merger Tax Directive for Considering the Future Direction in Japan－UnrefereedIn-house publicationSingle-AuthorNAKAMURA,ShigetakaJOURNAL of ACCOUNTANCY, ECONOMICS and LAWNo.14, pp.13-292020/3～

PapersIn refereedAcademic JournalSingle-AuthorNAKAMURA,Shigetaka2019/12～

Research reportSingle-AuthorNAKAMURA,Shigetaka2019/6/16～2019/6/16

PapersUnrefereedIn-house publicationSingle-AuthorNAKAMURA,Shigetaka2019/3

Research reportSingle-AuthorNAKAMURA,Shigetaka2018/7/22～

PapersUnrefereedIn-house publicationSingle-AuthorNAKAMURA,Shigetaka2018/3

PapersIn refereedAcademic JournalSingle-AuthorNAKAMURA,Shigetaka2018/3

Research reportSingle-AuthorNAKAMURA,Shigetaka2017/12/10～

PapersUnrefereedIn-house publicationSingle-AuthorNAKAMURA,Shigetaka2017/3

PapersCross-Border Corporate Reorganization and General Anti-Avoidance Rule－Focusing on Article 15(1)(a) of the EU Merger Tax Directive－UnrefereedIn-house publicationSingle-AuthorNAKAMURA,Shigetaka2016/3

Chapter or SectionUnrefereedMonographCo-authored chapter;2015/3

PapersAnalysis of Tax Treaties as Measures against Corporate InversionUnrefereedIn-house publicationSingle-Author;2015/3

Research reportSingle-Author;2014/9/13～

PapersUnrefereedIn-house publicationSingle-Author;2014/3～

Academic presentationSingle-Author;2013/6/22

Papers＊ International Triangular Merger involving the Use of Variable Stock Consideration and Taxation – Focusing on the Exchange to the Stock of Foreign Parent -UnrefereedIn-house publicationSingle-AuthorNAKAMURA SHIGETAKA;Journal of Modern Society and Accounting2013/3～

PapersDevelopment of Taxation for Cross Border ReorganizationIn refereedAcademic JournalSingle-AuthorNAKAMURA SHIGETAKA;JAPAN TAX LAW REVIEWNo.40, at 95-1192012/6～

PapersTaxation of Foreign-to-Foreign MergerIn-house publicationSingle-AuthorNAKAMURA SHIGETAKA;LAW REVIEW of Osaka University of Economics and LawNo.71, at 255-2802012/5～

Academic presentationDevelopment of Taxation for Cross Border ReorganizationNAKAMURA,Shigetaka;2011/10/23～

Research reportNAKAMURA SHIGETAKA;2011/6/11～

Research reportNAKAMURA,Shigetaka;2011/4/9～

Reseach NotesAnti-Inversion Rule and Substantial Business Activity TestUnrefereedIn-house publicationSingle-AuthorNAKAMURA SHIGETAKA;2011/3～

Academic presentationNAKAMURA SHIGETAKA;2009/10/17～

PapersCorporate inversion and tax jurisdictionUnrefereedOtherSingle-AuthorNAKAMURA,Shigetaka;HOGAKU JOURNALNo.84, at 1-432009～

PapersTriangular merger and toll charge: Focusing on an idea of indirect stock transferUnrefereedAcademic JournalSingle-AuthorNAKAMURA,Shigetaka;ZEI-HO-GAKUNo.559, at 3-282008～

Academic presentationNAKAMURA SHIGETAKA;2007/12/15～

PapersIncorporation of Foreign Branch and TaxationUnrefereedOtherSingle-AuthorNAKAMURA,Shigetaka;HOUGAKU JOURNALNo.80, at 295-3352007～

PapersContribution in Kind of Intangibles to Foreign Subsidiary and its TaxationUnrefereedOtherSingle-AuthorNAKAMURA SHIGETAKA;2007～

Academic presentationNAKAMURA SHIGETAKA;2006/11/18～

Chapter or SectionTeaching-materials international tax law, New editionUnrefereedMonographCo-authored chapterMURAI TADASHI Ed;JIGAKUSHA PUBLISHINGpp.178-180, 217-2202006/5～

PapersStudy of Anti-deferral provision-Focusing on FIF(Foreign Investment Fund)ruleIn refereedAcademic JournalSingle-AuthorNAKAMURA SHIGETAKA;ZEIKENNo.125, at 107-1132006～