Updated on 2021/11/30

写真a

 
Masahiro KOZUKA
 
Organization
Humanities and Social Sciences Professor
Position
Professor
Profile

博士(法学)

External link

Degree

  • LL.D. ( Kyoto University )

Research Interests

  • Tax Law

  • 税法

Research Areas

  • Humanities & Social Sciences / Public law

Education

  • Kyoto University   法学研究科   法政理論専攻

    - 2014

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    Country: Japan

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  • Kyoto University    

    - 2014

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  • Kyoto University   法学部  

    - 2005

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    Country: Japan

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  • Kyoto University    

    - 2005

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Research History

  • - 岡山大学社会文化科学研究科 准教授

    2013

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  • - Associate Professor,Graduate School of Humanities and Social Sciences,Okayama University

    2013

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Professional Memberships

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Papers

  • 法人税法施行令にいう「国内にある事務所に属する資産又は負債」の意義と”パススルー”の交錯――塩野義製薬事件 Invited

    KOZUKA Masahiro

    Monthly jurist   ( 1557 )   154 - 155   2021.4

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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  • Conflict between Inside and Outside Basis in Consolidated Corporate Tax System Reviewed

    Masahiro Kozuka

    Okayama Law Journal   70 ( 3・4 )   590 - 555   2021.3

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

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  • Changes in procedures and interpretations in emergencies : Ministry of Finance's response to lack of masks and hand sanitizers Reviewed

    Masahiro Kozuka, Keita Oda

    Okayama Law Journal   70 ( 1 )   72 - 58   2020.8

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

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  • 連結納税改革2020の評価と展望―ポスト・コロナにおける『法人課税のクロノトポス』の変容可能性を探る―

    Masahiro Kozuka

    ( 849 )   168 - 203   2020.7

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  • An analysis of the reform of Japanese Consolidated Tax Return System Invited

    Masahiro Kozuka

    36 ( 1 )   47 - 53   2020.5

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  • 法人税法132条の2の不当性要件の意義と予測可能性‐ヤフー事件

    KOZUKA Masahiro

    35 ( 4 )   23   2019.11

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  • 日本版パススルー課税制度に向けた覚書

    Masahiro Kozuka

    ( 840 )   95 - 124   2019.10

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  • 連結納税における投資簿価修正の意義と展望 : 連結納税の見直しを契機として

    Masahiro Kozuka

    ( 834 )   280 - 322   2019.4

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  • The Basic Functions of Basis : Theory and Doctrine in Income Tax Systems Reviewed

    Masahiro Kozuka

    Okayama Law Journal   68 ( 3・4 )   788 - 742   2019.3

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  • The Concept of Dividend in Japanese Income Tax: Past, Now and Future Invited Reviewed

    Masahiro Kozuka

    Nichizeiken-ronshu   ( 74 )   217 - 249   2018.9

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  • 法人税の現状と課題

    Masahiro Kozuka

    ( 826 )   20 - 51   2018.8

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  • 駐車場が地方税法三四九条の三の二第一項に定める併用住宅の敷地の用に供されている土地に該当する場合[東京地裁平28.11.30判決]

    Masahiro Kozuka

    ( 2368 )   154 - 159   2018.7

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  • 租税法入門 租税法のススメ

    Masahiro Kozuka

    Hougaku seminar   63 ( 5 )   26 - 31   2018.5

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  • Re-Reconsideration of Macomber Reviewed

    Masahiro Kozuka

    Okayama Law Journal   67 ( 3・4 )   518 - 477   2018.3

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  • Are "Anti-Abuse Rules" Good or Bad? Invited Reviewed

    Masahiro KOZUKA

    Zei-ho-gaku   ( 578 )   55 - 77   2017.11

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  • 役員退職給与-改正の影響及び今後の課題 Invited

    税研   33 ( 3 )   68 - 73   2017.9

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  • 申告型大衆所得税を問いなおす―Lawrence Zelenak, LEARNING TO LOVE FORM 1040: TWO CHEERS FOR THE RETURN-BASED MASS INCOME TAX (The University of Chicago Press, 2013, pp.1 + 161)

    AMERIKA HO   2016(2)   263 - 269   2017.6

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  • 日本版スピンオフ税制の課題

    KOZUKA Masahiro

    ( 812 )   190 - 237   2017.6

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  • 家族の所得と租税 Invited Reviewed

    Masahiro KOZUKA

    37 - 66   2017.6

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  • 法人税法132条の2の不当性要件の意義とその判断枠組み――ヤフー事件 Invited

    KOZUKA Masahiro

    Monthly jurist   ( 1505 )   214 - 215   2017.4

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  • 税法上の配当概念の過去・現在・未来

    KOZUKA Masahiro

    ( 800 )   370 - 405   2016.6

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  • 譲渡所得における取得費の引継ぎ-ゴルフ会員権贈与事件 Invited

    Masahiro Kozuka

    ( 228 )   86 - 87   2016.6

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  • 収益事業の意義-ペット葬祭業事件 Invited

    Masahiro Kozuka

    ( 228 )   94 - 95   2016.6

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  • 所得控除方式のあり方

    KOZUKA Masahiro

    31 ( 6 )   43 - 49   2016.3

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  • Carryover or Cost: What is the Rational of Tax Deferral in Corporate Reorganizations? Reviewed

    KOZUKA Masahiro

    Okayama Law Journal   65 ( 3・4 )   949 - 1004   2016.3

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  • 債務免除益の法的・経済的性質と所得分類

    KOZUKA Masahiro

    ( 795 )   74 - 103   2016.1

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  • 家族の所得と租税―個人単位での所得の把握か,それとも家族単位か―

    KOZUKA Masahiro

    ( 793 )   80 - 105   2015.11

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  • 「租税回避」防止立法としての法人税法23条3項 Invited Reviewed

    Masahiro Kozuka

    265 - 297   2015.9

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  • 租税判例速報 源泉所得税不納付犯の処罰事例[仙台高裁平成27.1.20判決]

    KOZUKA Masahiro

    Monthly jurist   ( 1483 )   10 - 11   2015.8

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  • Extraordinary Dividend, Tax Avoidance, and GAAR

    KOZUKA Masahiro

    Okayama Law Journal   64 ( 3・4 )   568 - 518   2015.3

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  • 判例紹介 地方税法三四三条二項後段の「現に所有している者」[最高裁第二小法廷平成27.7.17判決] Invited

    Masahiro KOZUKA

    151 ( 6 )   564 - 570   2015.3

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  • 連結欠損金額

    KOZUKA Masahiro

    30 ( 4 )   122 - 125   2014.11

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  • 法人税法施行令121条1項1号のヘッジ取引の有効性の判定方法―アリコジャパン事件

    KOZUKA Masahiro

    Monthly jurist   ( 1466 )   212 - 213   2014.4

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  • Reconstruction of corporate income tax : Taxes and agency costs

    KOZUKA Masahiro

    Okayama Law Journal   63 ( 2 )   293 - 306   2013.12

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    Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

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  • 公社債等及び株式等に係る所得に対する個人所得課税の改正を検討 税制改正大綱を評価する : 税法学の視点から (特集 平成25年度税制改正大綱の概要と評価) Invited

    KOZUKA Masahiro

    29 ( 1 )   61 - 66   2013.5

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  • 租税判例速報 ノンリコース債務免除益の所得分類が争われた事例[国税不服審判所裁決平成24.3.21] Invited

    KOZUKA Masahiro

    Monthly jurist   ( 1452 )   8 - 9   2013.4

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  • Louis Kaplow の人間資本論についての覚書 Invited Reviewed

    KOZUKA Masahiro

    28 ( 4 )   92 - 98   2012.11

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  • 輸出取引にかかる収益の計上時期 Invited

    Masahiro Kozuka

    ( 207 )   120 - 121   2011.12

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  • 譲渡所得の意義 Invited

    Masahiro Kozuka

    ( 207 )   74 - 74   2011.12

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  • Resent cace series on American law (3)

    Masahiro KOZUKA

    54 ( 1 )   123 - 139   2011.7

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  • Outside basis with respect to subsidiary after 2010 tax reform in Japan (1)

    Masahiro KOZUKA

    54 ( 1 )   1 - 46   2011.7

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  • A commentary on the Supreme Court's judgement: an article which authorizes the mayor to determine the amount of insurance fee is legal

    Masahiro KOZUKA

    165 ( 2 )   121 - 141   2009.5

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  • A Modification of SCTP ADD-IP Feature for Bundling of Address Configuration Change Chunks Reviewed

    MARUYAMA Shin,KOZUKA Masahiro,NAKAMURA Motonori,OKABE Yasuo

    The transactions of the Institute of Electronics, Information and Communication Engineers. B   91 ( 10 )   1231 - 1233   2008.10

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  • A Connectivity-Driven Retransmission Scheme Based On Transport Layer Readdressing Reviewed

    M Honda, J Nakazawa, Y Nishida, M Kozuka, H Tokuda

    277 - 285   2008.6

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    Language:English   Publishing type:Research paper (international conference proceedings)  

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  • A study of the criteria for capitalization Reviewed

    Masahiro KOZUKA

    Zei-ho-gaku   ( 558 )   99 - 127   2007.11

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  • A Virtual Machine Solution for Large Scale Educational Computer Systems Reviewed

    MARUYAMA SHIN,SAITA KEN-ICHI,KOZUKA MASAHIRO,ISHIBASHI YOSHIKO,IKEDA KOKOLO,MORI MIKIHIKO,KITA HAJIME

    IPSJ Journal   46 ( 4 )   949 - 964   2005.4

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Books

  • 税法上の配当概念の展開と課題

    成文堂  2016  ( ISBN:4792305888

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  • シティズンシップ課税

    Southern California Law Review  2016 

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  • Citizenship Taxation

    2016 

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  • Stream Control Transmission Protocol (SCTP) Dynamic Address Reconfiguration

    Internet Engineering Task Force (IETF)  2007 

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Presentations

  • コンピュータサイエンスと税制:コンピューターサイエンスの観点から Invited

    小塚真啓

    租税法学会第50回記念総会  2021.10.17 

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    Event date: 2021.10.16 - 2021.10.17

    Language:Japanese   Presentation type:Symposium, workshop panel (nominated)  

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  • リッチな情報流通・連携を実現せよ:社会実装のためのICT・社会科学の高度連携を目指して

    Masahiro Kozuka

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    Event date: 2021.3.29

    Presentation type:Oral presentation (general)  

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  • 研究開発と税制

    租税法学会第46回総会  2017 

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  • A Comparative Study on Anti-dividend-stripping Measures

    Sydney-Tokyo Tax Conference  2015 

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  • Policy-based IP Address Selection in SCTP Automatic Address Reconfiguration

    The 1st International Workshop on Protocols and Applications with Multi-Homing Support  2011 

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  • TCP Multi-Home Options

    The Fifth Workshop on Internet Technology (WIT2003)  2003 

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Awards

  • 第45回日本公認会計士協会学術賞

    2017  

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    Country:Japan

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  • 若手トップリサーチャー研究奨励賞

    2017  

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    Country:Japan

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  • 第23回 WIDE賞

    2009  

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    Country:Japan

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Class subject in charge

  • Seminar 1 (2021academic year) 1st and 2nd semester  - 水3~4

  • Seminar 2 (2021academic year) 1st-4th semester  - 火3~4

  • Seminar 2 (2021academic year) 1st-4th semester  - 火3~4

  • Seminar 2 (2021academic year) 1st-4th semester  - 火3~4

  • Seminar on Tax Law and Theory 2 (2021academic year) Late  - 金5

  • Tax Law and Theory 2 (2021academic year) Prophase  - 金5

  • Tax Law (2021academic year) 3rd and 4th semester  - 水9

  • Tax Law (2021academic year) 3rd and 4th semester  - 水9

  • Tax Law a (2021academic year) 1st semester  - 金3~4

  • Tax Law bc (2021academic year) 3rd and 4th semester  - 金3~4

  • Tax Law bc (2021academic year) 3rd and 4th semester  - 金3~4

  • Taxes in society (2020academic year) Third semester  - 木1,木2

  • Taxes in society (2020academic year) Fourth semester  - 木1,木2

  • Seminar 2 (2020academic year) 1st-4th semester  - 木3,木4

  • Introduction to Humanities and Social Sciences 2(Law) (2020academic year) Late  - 金4

  • Tax Law and Theory 2 (2020academic year) Late  - 金4

  • Seminar on Tax Law and Theory 1 (2020academic year) Late  - 金5

  • Tax Law and Theory 1 (2020academic year) Summer concentration  - その他

  • Tax Law (2020academic year) 3rd and 4th semester  - 木9

  • Special Lecture on Tax Law (2020academic year) 3rd and 4th semester  - 木10

  • Tax Law a (2020academic year) Second semester  - 金1,金2

  • Tax Law b (2020academic year) Third semester  - 金1,金2

  • Tax Law c (2020academic year) Fourth semester  - 金1,金2

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