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Hasegawa, Makoto

Graduate School of Economics, Economics Associate Professor

Hasegawa, Makoto
list
    Last Updated :2025/01/21

    Basic Information

    Faculty

    • 経済学部

    Academic Degree

    • M.A. in Economics(Kyoto University)
    • M.A. in Economics(University of Michigan)
    • Ph.D. in Economics(University of Michigan)

    Academic Resume (Undergraduate School/Majors)

    • Kyoto University, Faculty of Economics, 卒業

    Research History

    • From May 2023, To Apr. 2025
      Ministry of Finance, Policy Research Institute, Visiting Research Fellow
    • From Apr. 2024, To Sep. 2024
      The University of Tokyo, Center for International Research on the Japanese Economy (CIRJE), Graduate School of Economics, Visiting Associate Professor
    • From Aug. 2017, To Present
      Kyoto University, Graduate School of Economics, Associate Professor
    • From Aug. 2013, To Jul. 2017
      National Graduate Institute for Policy Studies (GRIPS), Assistant Professor

    ID,URL

    Website(s) (URL(s))

    researchmap URL

    list
      Last Updated :2025/01/21

      Research

      Research Topics, Overview of the research

      • Research Topics

        Taxation, Corporate Taxation, International Taxation
      • Overview of the research

        I am interested in analyzing theoretically and empirically how taxation affects taxpayer behavior. In my recent research, I examine the impact of international taxation on the activities of multinational corporations, including profit repatriation and profit shifting.

      Research Interests

      • Public Economics
      • Public Finance
      • Corporate Taxation
      • International Taxation
      • Taxation

      Research Areas

      • Humanities & social sciences, Public economics, labor economics

      Papers

      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        Makoto Hasegawa
        National Tax Journal, Dec. 2023, Peer-reviewed
      • 利益移転の実証分析
        長谷川 誠
        企業課税をめぐる最近の展開(証券税制研究会編), Jun. 2020, Invited
      • Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform
        Sebastien Bradley; Estelle Dauchy; Makoto Hasegawa
        International Tax and Public Finance, Jun. 2018, Peer-reviewed
      • The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan
        Makoto Hasegawa; Kozo Kiyota
        JOURNAL OF PUBLIC ECONOMICS, Sep. 2017, Peer-reviewed
      • 国際課税制度が多国籍企業の経済活動に与える影響 (特集 税制改革 : エビデンスに基づいた政策提言)
        長谷川 誠
        フィナンシャル・レビュー, Oct. 2016
      • The Dynamics of Pollution Permits
        Makoto Hasegawa; Stephen Salant
        ANNUAL REVIEW OF RESOURCE ECONOMICS, VOL 7, 2015, Peer-reviewed, Invited
      • Cap-and-trade programs under delayed compliance: Consequences of interim injections of permits
        Makoto Hasegawa; Stephen Salant
        JOURNAL OF PUBLIC ECONOMICS, Nov. 2014, Peer-reviewed
      • THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN
        Makoto Hasegawa; Jeffrey L. Hoopes; Ryo Ishida; Joel Slemrod
        National Tax Journal, Sep. 2013, Peer-reviewed
      • 国際課税制度が企業活動に与える影響:外国子会社配当益金不算入制度に着目した研究
        長谷川 誠
        現代経済学の潮流 2021(宇井貴志・加納隆・西山慶彦・林正義編), Dec. 2021, Peer-reviewed, Invited

      Misc.

      • 国際課税のあり方
        長谷川 誠
        日本経済新聞「やさしい経済学」(2021年3月24日から4月6日にかけて連載), Mar. 2021, Invited

      Presentations

      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        Makoto Hasegawa
        Korean Association of Public Finance Fall Conference, 25 Oct. 2024, Invited
      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        Makoto Hasegawa
        19th East Asian Economic Association International Conference, 01 Nov. 2024
      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        Makoto Hasegawa
        2024 Asia Meeting of the Econometric Society, East & Southeast Asia, 03 Aug. 2024
      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        Makoto Hasegawa
        International Symposium of Applied Economics, National Chengchi University, 22 Mar. 2024, Invited
      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        Makoto Hasegawa
        4th Joint Economics Symposium of 4 Leading Universities in Taiwan and Japan, 13 Mar. 2021, Invited
      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        Makoto Hasegawa
        Musashi University Musashi Research Workshop, 13 Feb. 2024, Invited
      • 国際課税制度が企業活動に与える影響:外国子会社配当益金不算入制度に着目した研究
        長谷川 誠
        東京財団政策研究所 デジタル経済と税制研究会, 26 Jan. 2021, Invited
      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        Makoto Hasegawa
        National Tax Association 116th Annual Conference on Taxation, 02 Nov. 2023
      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        長谷川 誠
        新潟県立大学 国際貿易研究会, 28 Oct. 2022, Invited
      • 国際課税および関連分野の実証研究におけるOrbisの活用方法
        長谷川 誠
        日本国際経済学会 関西支部・中部支部合同チュートリアル・シンポジウム, 23 Jul. 2022, Invited
      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        Makoto Hasegawa
        International Institute of Public Finance 77th Annual Congress, 18 Aug. 2021
      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        Makoto Hasegawa
        2021 Symposium of Public Economics, 27 Mar. 2021
      • 国際課税制度が企業活動に与える影響:2009年度税制改正に着目した研究
        長谷川 誠
        日本経済学会秋季大会, 10 Oct. 2020, Invited
      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        Makoto Hasegawa
        International Institute of Public Finance 76th Annual Congress, 19 Aug. 2020
      • 国際課税制度が多国籍企業の経済活動に与える影響:外国子会社配当益金不算入制度の導入に着目した研究
        長谷川 誠
        財務省 財務総研先端セミナー, 04 Jul. 2019, Invited
      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        Makoto Hasegawa
        2019 Symposium of Public Economics, 05 Apr. 2019
      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        Makoto Hasegawa
        Kobe University Rokko Forum, 28 Feb. 2019, Invited
      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        Makoto Hasegawa
        Japan-Taiwan Seminar on Public Finance, National Chengchi University, 22 Dec. 2018, Invited
      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        Makoto Hasegawa
        University of Tokyo Microeconomics Workshop, 27 Nov. 2018, Invited
      • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
        Makoto Hasegawa
        National Tax Association 111th Annual Conference on Taxation, 16 Nov. 2018
      • The Impacts of a Territorial Tax Reform on Dividend Repatriations and Domestic Corporate Activities: Evidence from Japan
        Makoto Hasegawa
        University of Tokyo Public Economics Workshop, 31 Jan. 2017, Invited
      • The Impacts of a Territorial Tax Reform on Dividend Repatriations and Domestic Corporate Activities: Evidence from Japan
        Makoto Hasegawa
        Hitotsubashi Economics Seminar, Hitotsubashi University, 05 Oct. 2016, Invited
      • The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
        Makoto Hasegawa
        Korea University Microeconomics Seminar, 26 Nov. 2015, Invited
      • The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
        Makoto Hasegawa
        Osaka University Machikaneyama Seminar, 29 Oct. 2015, Invited
      • Cap-and-Trade Programs under Delayed Compliance: Consequences of Interim Injections of Permits
        Makoto Hasegawa
        Keio University Applied Economics Workshop, 23 Oct. 2015, Invited
      • The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
        Makoto Hasegawa
        Japan Institute of Public Finance 72th Annual Congress, 17 Oct. 2015, Invited
      • The Effects of Preshipment Inspection on Import Revenue and Duty Avoidance: Evidence from the Commodity-Level Import Data of Bangladesh
        Makoto Hasegawa
        International Institute of Public Finance 71st Annual Congress, 22 Aug. 2015
      • 外国子会社配当益金不算入制度の導入が海外現地法人の配当送金に与えた影響
        長谷川 誠
        経済産業省 第三回日本企業の海外展開を踏まえた国際課税制度の在り方に関する研究会, 04 Aug. 2015, Invited
      • The Dynamics of Pollution Permits
        Makoto Hasegawa
        Kobe University Rokko Forum, 08 May 2015, Invited
      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        Makoto Hasegawa
        Kyoto Institute of Economic Research (KIER) 53th CAPS Workshop, 19 Feb. 2015, Invited
      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        Makoto Hasegawa
        PEPPM Special Seminar, University of Tsukuba, 02 Dec. 2014, Invited
      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        長谷川 誠
        統計研究会 財政班研究会, 04 Oct. 2014
      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        Makoto Hasegawa
        International Institute of Public Finance 70th Annual Congress, 21 Aug. 2014
      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        Makoto Hasegawa
        Hitotsubashi University Public Economics Seminar, 27 Jan. 2014, Invited
      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        長谷川 誠
        Economic Theory and Policy Workshop, 14 Dec. 2013, Invited
      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        Makoto Hasegawa
        National Tax Association 106th Annual Conference on Taxation, 21 Nov. 2013
      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        Makoto Hasegawa
        Japanese Economic Association Autumn Meeting, 12 Sep. 2013
      • The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan
        長谷川 誠
        Yokohama National University Modern Economics Seminar, 01 Apr. 2013, Invited

      External funds: Kakenhi

      • Economic Analysis of International Taxation
        Grant-in-Aid for Scientific Research (C)
        Basic Section 07050:Public economics and labor economics-related
        Kyoto University
        長谷川 誠
        From 01 Apr. 2020, To 31 Mar. 2024, Granted
        国際課税制度;多国籍企業;利益還流;利益移転
      • tax enforcement in a globalized economy: theoretical and empirical analyses based on tax competition and optimal taxation
        Grant-in-Aid for Scientific Research (B)
        Basic Section 07050:Public economics and labor economics-related
        Osaka University
        西村 幸浩
        From 01 Apr. 2018, To 31 Mar. 2022, Granted
        租税競争;多国籍企業;政治経済学;利益移転;最適課税;政策手番;プリンシパル・エージェントモデル;税務執行;最適課税理論;選挙公約;利益還流
      • The Impact of International Taxation on Corporate Activities
        Grant-in-Aid for Young Scientists (B)
        Kyoto University
        Makoto Hasegawa
        From 01 Apr. 2017, To 31 Mar. 2020, Project Closed
        多国籍企業;国際課税制度;利益移転;節税;租税回避;移転価格;国際課税;国外所得免除方式
      • General Equilibrium Analysis of Multi-layer Transportation and Information Networks
        Grant-in-Aid for Scientific Research (B)
        National Graduate Institute for Policy Studies
        Ryosuke Okamoto
        From 01 Apr. 2016, To 31 Mar. 2021, Project Closed
        ネットワーク;経済集積;交通;費用便益;国際課税;一般均衡;静脈物流;国際分業;企業;交通経済学;費用便益分析;国際課税制度;賃金とスキル;ネットワーク外部性;空間経済学;都市経済学;交通政策;空港;インフラ;交通ネットワーク;一般均衡分析;地域経済学
      • The Effect of Moving to a Territorial Tax System on the Activities of Multinational Corporations
        Grant-in-Aid for Young Scientists (B)
        National Graduate Institute for Policy Studies
        Makoto Hasegawa
        From 01 Apr. 2014, To 31 Mar. 2017, Project Closed
        国際課税;国外所得免除方式;外国税額控除方式;多国籍企業;配当還流;国際課税制度;外国子会社配当益金不算入制度;国際的二重課税;全世界所得課税方式;利益還流;還流税;税制;租税制度;配当送金;租税条約
      • 多国籍企業の行動と課税に関する理論・実証分析
        Grant-in-Aid for Scientific Research (B)
        Basic Section 07050:Public economics and labor economics-related
        Osaka University
        西村 幸浩
        From 01 Apr. 2022, To 31 Mar. 2026, Granted
        租税競争;利益移転;間接直接投資;税務執行;移転価格
      • Policy Impact Analysis of Dynamic and Spatial Agglomeration in Infrastructure Network and Urban System
        Grant-in-Aid for Scientific Research (B)
        Basic Section 07040:Economic policy-related
        National Graduate Institute for Policy Studies
        岡本 亮介
        From 01 Apr. 2022, To 31 Mar. 2027, Granted
        空間経済学;ネットーワーク;インフラ整備;交通ネットワーク;産業立地;国際課税
      • 多国籍企業への課税に関する諸課題の解明:利益移転、利益還流、海外直接投資を中心に
        Grant-in-Aid for Scientific Research (C)
        Basic Section 07050:Public economics and labor economics-related
        Kyoto University
        長谷川 誠
        From 01 Apr. 2024, To 31 Mar. 2027, Granted
        国際課税制度;多国籍企業;利益移転;利益還流;海外直接投資
      • 多国籍企業の行動と課税に関する理論・実証分析
        Grant-in-Aid for Scientific Research (B)
        Basic Section 07050:Public economics and labor economics-related
        Osaka University
        西村 幸浩
        From 01 Apr. 2022, To 31 Mar. 2026, Granted
        租税競争;多国籍企業;税制改革;間接直接投資;最適課税;利益移転;税務執行;移転価格
      • Policy Impact Analysis of Dynamic and Spatial Agglomeration in Infrastructure Network and Urban System
        Grant-in-Aid for Scientific Research (B)
        Basic Section 07040:Economic policy-related
        National Graduate Institute for Policy Studies
        岡本 亮介
        From 01 Apr. 2022, To 31 Mar. 2027, Granted
        空間経済学;ネットワーク;インフラ整備;ネットーワーク;交通ネットワーク;産業立地;国際課税

      External funds: others

      • The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan
        野村財団 国際交流助成
        From 20 Nov. 2013, To 25 Nov. 2013
        長谷川 誠
      • Empirical Analysis of Profit Shifting by Japanese Multinationals
        野村財団 研究助成
        From 01 Apr. 2019, To 31 Mar. 2022
        長谷川 誠
      • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
        村田学術振興・教育財団 研究者海外派遣援助
        From 31 Jul. 2024, To 06 Aug. 2024
        長谷川 誠
      list
        Last Updated :2025/01/21

        Education

        Teaching subject(s)

        • From 01 Apr. 2024, To 31 Mar. 2025
          Master's Thesis Workshop 1
          A201, Spring, Graduate School of Economics, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Public Economics B
          A538, Fall, Graduate School of Economics, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Master's Thesis Workshop 2
          A202, Fall, Graduate School of Economics, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Public Economics
          6122, Fall, Faculty of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Public Economics A
          A537, Fall, Graduate School of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Public Economics
          6122, Fall, Faculty of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Advanced Seminar
          6283, Spring, Faculty of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Advanced Seminar
          6283, Fall, Faculty of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Introductory seminar
          6279, Spring, Faculty of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Graduation Thesis
          6286, Fall, Faculty of Economics, 6
        • From 01 Apr. 2022, To 31 Mar. 2023
          Graduation Thesis
          6286, Fall, Faculty of Economics, 6
        • From 01 Apr. 2022, To 31 Mar. 2023
          Public Economics
          6122, Fall, Faculty of Economics, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Advanced Seminar
          6283, Fall, Faculty of Economics, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Master's Thesis Workshop 2
          A202, Fall, Graduate School of Economics, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Public Economics B
          A538, Fall, Graduate School of Economics, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          ILAS Seminar
          Z001, Spring, Institute for Liberal Arts and Sciences, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Master's Thesis Workshop 1
          A201, Spring, Graduate School of Economics, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Advanced Seminar
          6283, Spring, Faculty of Economics, 2
        • From Apr. 2018, To Mar. 2019
          Lectures on Public Economics A
          Spring, 経済学研究科
        • From Apr. 2018, To Mar. 2019
          Lectures on Public Economics B
          Fall, 経済学研究科
        • From Apr. 2018, To Mar. 2019
          Public Economics
          Spring, 経済学部
        • From Apr. 2019, To Mar. 2020
          ILAS Seminar
          Spring, 全学共通科目
        • From Apr. 2019, To Mar. 2020
          Public Economics A
          Fall, 経済学研究科
        • From Apr. 2019, To Mar. 2020
          Public Economics
          Fall, 経済学部
        • From Apr. 2019, To Mar. 2020
          advanced seminar
          Spring, 経済学部
        • From Apr. 2019, To Mar. 2020
          advanced seminar
          Fall, 経済学部
        • From Apr. 2020, To Mar. 2021
          ILAS Seminar :Introduction to Econometric Analysis
          Spring, 全学共通科目
        • From Apr. 2020, To Mar. 2021
          Public Economics B
          Fall, 経済学研究科
        • From Apr. 2020, To Mar. 2021
          Public Economics
          Fall, 経済学部
        • From Apr. 2020, To Mar. 2021
          advanced seminar
          Spring, 経済学部
        • From Apr. 2020, To Mar. 2021
          advanced seminar
          Spring, 経済学部
        • From Apr. 2020, To Mar. 2021
          advanced seminar
          Fall, 経済学部
        • From Apr. 2020, To Mar. 2021
          advanced seminar
          Fall, 経済学部
        • From Apr. 2021, To Mar. 2022
          ILAS Seminar :Introduction to Econometric Analysis
          Spring, 全学共通科目
        • From Apr. 2021, To Mar. 2022
          Master's Thesis Workshop 1a
          Spring, 経済学研究科
        • From Apr. 2021, To Mar. 2022
          Master's Thesis Workshop 2a
          Fall, 経済学研究科
        • From Apr. 2021, To Mar. 2022
          Public Economics A
          Fall, 経済学研究科
        • From Apr. 2021, To Mar. 2022
          Public Economics
          Fall, 経済学部
        • From Apr. 2021, To Mar. 2022
          advanced seminar
          Spring, 経済学部
        • From Apr. 2021, To Mar. 2022
          advanced seminar
          Spring, 経済学部
        • From Apr. 2021, To Mar. 2022
          advanced seminar
          Fall, 経済学部
        • From Apr. 2021, To Mar. 2022
          advanced seminar
          Fall, 経済学部

        Participation in PhD Defense

        • Essays on foreign direct investment and multinational production
          OZAWA SHUNYA, Graduate School of Economics, Sub-chief Examiner
          25 Mar. 2024
        • Essays on the Empirical Analysis of International Factor Movements
          CEN Xin, Graduate School of Economics, Sub-chief Examiner
          25 Mar. 2024
        • Essays on Export and FDI under Uncertainty
          KHOTAMOV NAVRUZ DAVLATALI, Graduate School of Economics, Sub-chief Examiner
          23 Mar. 2023
        • The lessons for Green Public Procurement policy from Europe, and its Effects on Eco-innovation Development
          YU CHUNLING, Graduate School of Economics, Sub-chief Examiner
          24 Sep. 2021
        • Essay on the Political-economy of Linking Heterogeneous Emissions Trading Schemes:The case of Northeast Asia.
          Dellatte Joseph Patrice Marc, Graduate School of Economics, Sub-chief Examiner
          24 Sep. 2021
        • 日本の農業と食料システム -エコロジー経済学による分析-
          Che Jingfei, Graduate School of Economics, Sub-chief Examiner
          23 Mar. 2022
        list
          Last Updated :2025/01/21

          Administration

          School management (title, position)

          • From 01 Apr. 2019, To 31 Mar. 2020
            国際高等教育院 企画評価専門委員会 健康・スポーツ部会 委員
          • From 01 Apr. 2020, To 31 Mar. 2021
            国際高等教育院 企画評価専門委員会 健康・スポーツ部会 委員
          • From 01 Apr. 2021, To 31 Mar. 2022
            国際高等教育院 企画評価専門委員会 健康・スポーツ部会 委員

          Faculty management (title, position)

          • From 01 Apr. 2022, To 31 Mar. 2024
            経済学研究科 施設運営委員会 委員
          • From 01 Apr. 2022, To 31 Mar. 2024
            経済学研究科 図書委員会 委員
          • From 01 Apr. 2022, To 31 Mar. 2023
            経済学研究科 同窓会学内企画委員会 委員
          • From 01 Apr. 2021, To 31 Mar. 2022
            経済学研究科 同窓会学内企画委員会 委員
          list
            Last Updated :2025/01/21

            Academic, Social Contribution

            Committee Memberships

            • From Nov. 2024, To Present
              エコノミクスパネル委員, 日本経済新聞社
            • From Jun. 2024, To Present
              新BEPS研究会委員, 財務省
            • From 2024, To 2024
              2024年度秋季大会プログラム委員, 日本経済学会
            • From Apr. 2020, To Present
              理事, 日本財政学会
            • From Jan. 2024, To Present
              証券税制研究会委員, 日本証券経済研究所
            • From Dec. 2020, To Oct. 2022
              科学研究費委員会専門委員, 日本学術振興会
            • From Sep. 2020, To Mar. 2021
              金融調査研究会 研究員, 全国銀行協会
            • From 2021, To 2021
              Scientific Committee Member, International Institute of Public Finance 77th Annual Congress (Online)
            • From Mar. 2018, To Mar. 2020
              証券税制研究会委員, 日本証券経済研究所
            • From 2019, To 2019
              Scientific Committee Member, International Institute of Public Finance 75th Annual Congress (Glasgow, Scotland)
            • From 2018, To 2018
              Scientific Committee Member, International Institute of Public Finance 74th Annual Congress (Tampere, Finland)
            • From Apr. 2015, To Mar. 2017
              企業成長のエンジンに関するミクロ実証分析 研究会委員, 経済産業研究所
            • From 2017, To 2017
              Scientific Committee Member, International Institute of Public Finance 73rd Annual Congress (Tokyo, Japan)
            • From 2015, To 2015
              Scientific Committee Member, International Institute of Public Finance 71st Annual Congress (Dublin, Ireland)
            • From Aug. 2013, To Mar. 2014
              グローバルな市場環境と産業成長に関する研究 研究会委員, 経済産業研究所

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