Organization
Faculty of Humanities and Social Sciences Professor
Position
Professor
External link
中川 吉之
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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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
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