Organization
Faculty of Humanities and Social Sciences Professor
Position
Professor
External link
Yoshiyuki NAKAGAWA
Degree
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Master of Business Administration ( 2025.3 Graduate School of Nagoya University of Commerce and Business )
Education
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Graduate School of Nagoya University of Commerce and Business
2023.9 - 2025.3
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Chuo University 法学部 法律学科
1988.4 - 1993.3
Research History
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Okayama University Graduate School of Humanities and Social Sciences Professor
2025.8
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National Tax Tribunal Judging Department Director, Judging Department
2024.7 - 2025.7
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National Tax College Research Department Director, Special Education Department
2023.7 - 2024.7
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National Tax College Special Education Department Director, Special Education Department
2022.7 - 2023.7
Papers
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Reasons why gains or losses from the transfer of monetary claims are classified as miscellaneous income: Is it because it corresponds to interest rate, or is it to deal with the problems associated with the treatment of bad debt losses
Yoshiyuki Nakagawa
Okayama Economic Review 57 ( 2 ) 31 - 47 2025.11
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Reconsideration of the Takefuji Case (Studying of Taxation Methods Other than Judgement of Residency): Focusing on the Fact that Domestic Stocks Account for 84.2% of the Gifted Property t
NAKAGAWA Yoshiyuki
Zeidai Journal 36 103 - 126 2024.4
MISC
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国税不服審判所の現状と最近の裁決
中川 吉之
租税研究 ( 906 ) 5 - 68 2025.4
Presentations
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Current Situation and Recent Rulings of the National Tax Tribunal
NAKAGAWA Yoshiyuki
2025.1.30
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Classification of Income from Cryptocurrency, Foreign Exchange Gains/Losses, and Monetary Claims—Miscellaneous Income or Capital Gains?
Yoshiyuki NAKAGAWA
International Transactions Law Association (Monthly Meeting of the International Finance and Taxation Subcommittee) International Trade Law Association (Monthly Meeting of the International Finance and Taxation Section) 2024.3.23
Class subject in charge
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Introduction to Accounting （2025academic year） 3rd and 4th semester - 水10
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Graduation Research Seminar （2025academic year） 3rd and 4th semester - その他7～8
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Basic Seminar 1(Division of Management Sciences) （2025academic year） Prophase - その他
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Basic Seminar 1(Division of Management Sciences) （2025academic year） Late - その他
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Basic Seminar 1(Division of Management Sciences) （2025academic year） Late - その他
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Basic Seminar （2025academic year） Third semester - 金7～8
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Basic Seminar （2025academic year） Fourth semester - 金7～8
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Special Seminar 1(Division of Management Sciences) （2025academic year） Prophase - その他
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Special Seminar 2(Division of Management Sciences) （2025academic year） Prophase - その他
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Special Seminar 2(Division of Management Sciences) （2025academic year） Late - その他
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Tax Law and basic theory 1 （2025academic year） Prophase - 火5
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Tax Law and basic theory 2 （2025academic year） Late - 火5
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Tax Accounting I （2025academic year） 3rd and 4th semester - 火1～2
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Introduction to Public Finance , Finance and Economy （2025academic year） Third semester - 水7～8