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Tanaka, Masakuni
Graduate School of Law, Legal and Political Studies Professor
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Last Updated :2025/06/19
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Last Updated :2025/06/19
Research
Misc.
- 被相続人のした和解に基づく債務に関する相続人への債務免除益課税田中晶国新・判例解説Wacth 法学セミナー増刊 速報判例解説, Apr. 2024, Lead author, Last author, Corresponding author
- トクシュウ イマ コソ シリタイ 「 ゼイホウ 」 ニュウモン田中 晶国法学セミナー, Sep. 2023
- 書評 谷口勢津夫著 税法創造論 : 税法における法創造と創造的研究田中 晶国ジュリスト = Monthly jurist / 有斐閣 [編], Aug. 2023
- 租税法規の限定解釈と濫用 : トゥールミンの議論図式を参照して田中 晶国税研 : 租税の総合専門誌 : Zeiken / 編集委員会 編, Mar. 2023
- 租税判例速報 固定資産税に係るゴルフ場用地の評価と国家賠償法上の違法性[最一小判令和4.9.8]田中 晶国ジュリスト = Monthly jurist / 有斐閣 [編], Feb. 2023
- 判例研究 「人格のない社団等」における所得の帰属が争われた事例[東京高等裁判所平成30.10.31判決]田中 晶国法政研究, 29 Jul. 2022
- 企業利益と課税所得の現在地 : その結合と乖離—租税法の過去・現在・未来 ; 企業会計と法人税のタックスベース田中 晶国租税法研究 = Japan tax law review / 租税法学会 編, Jun. 2022
- 第111回大会シンポジウム 最高裁租税判例をめぐる法的諸問題(討論) : 判例における租税法律主義の『実相』髙橋 祐介; 西山 由美; 青栁 達朗; 伊川 正樹; 一高 龍司; 今村 隆; 浦東 久男; 木村 弘之亮; 木山 泰嗣; 小塚 真啓; 田中 治; 田中 晶国; 谷口 勢津夫; 野一色 直人; 馬場 陽; 藤間 大順; 増田 英敏; 宮本 十至子; 望月 爾; 八ツ尾 順一; 山田 二郎税法学 = Tax jurisprudence, May 2022
- 法学のアントレ(第59回)「謎」を発見し,「解」き明かしながら「読む」田中 晶国法学教室, Feb. 2022
- 判例紹介 所得税法59条1項適用上の取引相場のない株式の評価[令和2.3.24最高裁第三小法廷判決]田中 晶国民商法雑誌, Jun. 2021
- 講演録 推計課税における主張と立証 : 立証軽減の観点から田中 晶国税大ジャーナル / 税務大学校研究部 編, Jan. 2021
- ダイ111カイ タイカイ シンポジウム サイコウサイ ソゼイ ハンレイ オ メグル ホウテキ ショ モンダイ : ハンレイ ニ オケル ソゼイ ホウリツ シュギ ノ 『 ジッソウ 』田中 晶国税法学, May 2021, Peer-reviewed
- 税務調査とその統制原理田中 晶国税法学, Nov. 2021
- 純粋な任意調査の現状と課題田中 晶国法政研究, 18 Dec. 2020
- 租税法学会(第48回総会)田中 晶国税研 : 租税の総合専門誌 : Zeiken / 編集委員会 編, Jan. 2020
- 必要経費と家事費・家事関連費田中 晶国税研, Mar. 2020
- 所得税法における要件事実 : 収入金額および必要経費の主張・立証とその推認構造田中 晶国法政研究, 18 Dec. 2019, Peer-reviewed
- 判例研究 係争中の分限免職処分に関する退職手当の帰属時期が争われた事例[東京地裁平成29.1.13判決]—Case of Tax Law : the Retirement Allowance for the Local Public Officer and Timing of Taxation田中 晶国税法学 = Tax jurisprudence, May 2019, Peer-reviewed
- 所得の年度帰属 : 収入実現の蓋然性とその客観的認識—Taxable Year of Income : Probability of Revenue and Knowledge田中 晶国税法学 = Tax jurisprudence, May 2018
- ソフトな手段による税務コンプライアンスの実現 : 米国ソフトノーティス・アプローチ田中 晶国税研, May 2018
- 収入実現の蓋然性と収入金額の年度帰属 : 権利確定主義と管理支配基準の連接田中 晶国法政研究, 13 Oct. 2017, Peer-reviewed
- 違法所得に対する課税について—Taxation of Illegal Income田中 晶国税法学 = Tax jurisprudence, May 2017, Peer-reviewed
- 事業所得の帰属について—A Study on Attribution of Business Income田中 晶国税法学 = Tax jurisprudence, Nov. 2015
- 所得の帰属に関する一考察 : I.R.C§636に係る課税法律関係を素材 として—A Study on Attribution of income : From the Viewpoint of Tax Legal Relationship under Internal Revenue Code (IRC) Sec. 636田中 晶国法学論叢 = Kyoto law review, Oct. 2015
Books and Other Publications
Awards
External funds: Kakenhi
- 推計課税の現代的展開Grant-in-Aid for Early-Career ScientistsBasic Section 05020:Public law-relatedKyoto University;Kyushu University田中 晶国From 01 Apr. 2020, To 31 Mar. 2025, Granted所得の再構成;推計課税;証拠提出責任;説得責任;適正性の推定;内国歳入法典7491条;証拠の優越;立証責任の転換;信用できる証拠;IRS再編改革法;連邦法と州法;ニュー・テクスチャリズム;経済的意義;租税法と私法;実額課税;事実上の推定;補充的代替手段説;所得税法156条;一応の立証;証明妨害;一応の推定;適法性の推定
- Legal control of soft tax investigationsGrant-in-Aid for Early-Career ScientistsBasic Section 05020:Public law-relatedKyushu UniversityMasakuni TANAKAFrom 01 Apr. 2018, To 31 Mar. 2020, Project Closed純粋な任意調査;質問検査権;行政調査;法律の留保;個人情報保護;プライバシー権;税務調査;行政指導;プライバシー;簡易な接触
- Study on the changing concept of attribution in income taxationGrant-in-Aid for Research Activity Start-upKyushu UniversityMASAKUNI TANAKAFrom 26 Aug. 2016, To 31 Mar. 2018, Project Closed所得の帰属;法律的帰属説;経済的帰属説;所得課税;稼得者主義;所得移転の法理
- 二酸化炭素除去技術の進歩を活かすカーボンプライシングのあり方とその法的規律Grant-in-Aid for Scientific Research (B)Basic Section 05020:Public law-relatedKumamoto Gakuen University岡村 忠生From 01 Apr. 2024, To 31 Mar. 2028, Grantedカーボンプライシング;炭素税;排出権取引
list
Last Updated :2025/06/19
Education
Teaching subject(s)
- From 01 Apr. 2025, To 31 Mar. 2026Tax Law1032, Fall, Faculty of Law, 4
- From 01 Apr. 2025, To 31 Mar. 2026Tax Law8220, Fall, Faculty of Economics, 4
- From 01 Apr. 2025, To 31 Mar. 2026Seminar - Tax Law3439, Spring, Faculty of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Seminar on Tax Law A7560, Spring, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Tax Law II5250, Fall, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Tax Law I5230, Spring, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Tax Law AA315, Spring, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Research Paper - Seminar on Tax Law A7561, Spring, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Research Paper - Seminar on Tax Law A7561, Fall, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Tax Law BA317, Fall, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Advanced Taxation Law IIC262, Fall, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Tax Law BB317, Fall, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Tax Law AB315, Spring, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Research Paper - Tax Law BR317, Fall, Graduate School of Law, 2
- From 01 Apr. 2025, To 31 Mar. 2026Research Paper - Tax Law AR315, Spring, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Principles of Taxation Law4101, Spring, School of Government, 2
- From 01 Apr. 2024, To 31 Mar. 2025Basic Seminar on Law and Politics B7002, Fall, Faculty of Law, 1
- From 01 Apr. 2024, To 31 Mar. 2025Basic Seminar on Law and Politics A7001, Fall, Faculty of Law, 1
- From 01 Apr. 2024, To 31 Mar. 2025Tax Law1032, Fall, Faculty of Law, 4
- From 01 Apr. 2024, To 31 Mar. 2025Tax Law8220, Fall, Faculty of Economics, 4
- From 01 Apr. 2024, To 31 Mar. 2025Seminar - Tax Law3439, Spring, Faculty of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Introduction to Law1248, Spring, Faculty of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Tax Law BA317, Fall, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Tax Law AA315, Spring, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Research Paper - Seminar on Tax Law A7561, Spring, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Advanced Taxation Law IC261, Fall, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Tax Law BB317, Fall, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Tax Law AB315, Spring, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Tax Law I5230, Spring, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Research Paper - Seminar on Tax Law A7561, Fall, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Seminar on Tax Law A7560, Spring, Graduate School of Law, 2
- From 01 Apr. 2024, To 31 Mar. 2025Tax Law II5250, Fall, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Tax Law8220, Fall, Faculty of Economics, 4
- From 01 Apr. 2023, To 31 Mar. 2024Tax Law1032, Fall, Faculty of Law, 4
- From 01 Apr. 2023, To 31 Mar. 2024Tax Law II5250, Fall, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Tax Law I5230, Spring, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Tax Law BA317, Fall, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Tax Law AA315, Spring, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Seminar on Tax Law7110, Spring, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Advanced Taxation Law IC261, Fall, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Tax Law BB317, Fall, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Tax Law AB315, Spring, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Research Paper - Tax Law BR317, Fall, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Research Paper - Tax Law AR315, Spring, Graduate School of Law, 2
- From 01 Apr. 2023, To 31 Mar. 2024Seminar - Tax Law3439, Spring, Faculty of Law, 2
