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. 2026

  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

• J-Global ID

  201701015735263062

• External link

  https://sites.google.com/view/makoto-hasegawa/

Website(s) (URL(s))

• https://sites.google.com/view/makoto-hasegawa/

researchmap URL

• https://researchmap.jp/makoto_hasegawa

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

• The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan

  Makoto Hasegawa; Michi Kakebayashi

  International Tax and Public Finance, 02 Apr. 2025, Peer-reviewed, Lead author, Corresponding author

  
• Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

  Makoto Hasegawa

  National Tax Journal, Dec. 2023, Peer-reviewed, Corresponding author

  Access this paper :

  
• 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, Corresponding author

  
• 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, Lead author, Corresponding author

  
• 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, Invited, Corresponding author

  
• 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, Corresponding author

  

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

  Makoto Hasegawa

  From 01 Apr. 2020, To 31 Mar. 2024, Project Closed

  国際課税制度;多国籍企業;外国子会社配当益金不算入制度;利益還流;利益移転

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-20K01725/
• 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

  Yukihiro Nishimura

  From 01 Apr. 2018, To 31 Mar. 2022, Project Closed

  利益移転;税務執行;租税競争;最適課税;コミットメント;多国籍企業;逐次手番均衡;非対称国家;選挙;利益還流;政治経済学;政策手番;プリンシパル・エージェントモデル;最適課税理論;選挙公約

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-18H00866/
• 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

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-17K13748/
• 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

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-16H03610/
• 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

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-26780172/
• 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

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22H00855/
• 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

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22H00840/
• 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

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-24K04910/
• 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;利益還流;移転価格;経済厚生;利益移転;税務執行;パンデミック;公的資金の限界費用;グローバルミニマム税

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23K22126/
• 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;交通;航空サービス;移住;人的資本;ネットーワーク;交通ネットワーク;産業立地;国際課税

  https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23K22111/

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

Education

Teaching subject(s)

• From 01 Apr. 2025, To 31 Mar. 2026

  Public Economics A

  A537, Fall, Graduate School of Economics, 2
• From 01 Apr. 2025, To 31 Mar. 2026

  Public Economics

  6122, Fall, Faculty of Economics, 2
• 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

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

Academic, Social Contribution

Committee Memberships

• From 2025, To 2025

  Scientific Committee Member, International Institute of Public Finance 81st Annual Congress (Nairobi, Kenya)
• 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