Researcher Search Results Takayuki Nagato Takayuki Nagato (長戸 貴之) Please select the form format to download from below 「Education and research environment」format 「No. 4, the Ministry of Education document style ①Outline for Vitae」format 「No. 4, the Ministry of Education document style ②Education and research environment」format Profile Information AffiliationFaculty of Law Department of Law, Gakushuin UniversityDegreeJ.D.(University of Tokyo)J-GLOBAL ID201601005384662183researchmap Member IDB000252567External linkhttps://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1946092 Research Interests 1 Tax Law Research Areas 2 Humanities & social sciences / Public law / Humanities & social sciences / Civil law / Research History 6 Apr, 2022 - Present Professor, Faculty of Law Department of Law, Gakushuin University Apr, 2015 - Mar, 2022 Associate Professor, Faculty of Law Department of Law, Gakushuin University Sep, 2019 - May, 2020 Hauser Global Research Fellow, New York University School of Law Sep, 2018 - Aug, 2019 Visiting Scholar, Harvard Law School Apr, 2016 - Mar, 2018 Visiting Researcher, Japan Securities Dealers Association More Awards 2 2017 Japan Institute of Business Law Prize, Tax and Corporate Bankruptcy, Japan Institute of Business Law 2017 The Institute of Tax Research and Literature Prize, Tax and Corporate Bankruptcy, The Institute of Tax Research and Literature Major Papers 25 Designing a Tax System that Encourages Innovation in Start-ups Takayuki Nagato Public Policy Review, 20(1) 1-33, Feb, 2024 Invited Pillar 2 as a De Facto New Revenue Allocation Mechanism Takayuki Nagato Tax Notes International, 112(1) 23-37, Oct, 2023 Peer-reviewed 米国の所得税と再分配—所得税の再分配機能 : 理論と現実 長戸 貴之 日税研論集 / 日本税務研究センター 編, 84 1-29, Sep, 2023 Invited 組織再編税制における租税回避 : 個別的否認規定の観点から—租税法の過去・現在・未来 ; 組織再編税制における租税回避 長戸 貴之 租税法研究 = Japan tax law review / 租税法学会 編, (50) 70-81, Jun, 2022 Invited A Trend of Research on the Distribution of Wealth and Income in the United States Gakushuin Review of Law and Politics, 57(2) 77-90, Mar 20, 2022 Recent Discussion of the Income Tax Reform in the US: The Biden Administration's Plans to Tax the Rich Takayuki Nagato Journal of Japan Tax Research Institute, (80) 1-31, Mar, 2022 Invited 企業支配権移転局面における課税繰延措置に関する一考察 : 株式交付などの株式対価M&Aを題材に (岡孝教授 中居良文教授退職記念号) 長戸 貴之 学習院大学法学会雑誌, 56(1) 131-195, Sep, 2020 Attachment Tax Losses and Excessive Risk Taking under Limited Liability: A Case Study of the TEPCO Bailout after the Fukushima Nuclear Disaster Takayuki Nagato Columbia Journal of Asian Law, 32(2) 139-180, 2019 Peer-reviewed 法人税法における役員給与 : エージェンシー理論を踏まえた検討 長戸 貴之 民商法雑誌, 154(3) 448-485, Aug, 2018 Peer-reviewed A General Anti-Avoidance Rule (GAAR) and the Rule of Law in Japan Takayuki Nagato Public Policy Review, 13(1) 35-70, 2017 Peer-reviewed Attachment More Major Misc. 22 <学界展望>Allison Christians & Laurens van Apeldoorn, “Tax Cooperation in an Unjust World” (Oxford University Press) 国家学会雑誌, 137(1=2) 105-107, Feb, 2024 Invited 租税判例研究(No.607)来料加工と外国子会社合算税制における管理支配基準[東京地裁令和4.3.2判決] 長戸 貴之 ジュリスト = Monthly jurist / 有斐閣 [編], (1588) 125-128, Sep, 2023 財産評価基本通達と平等原則(最判令和4年4月19日民集76巻4号411頁) 長戸貴之 令和4年度重要判例解説(別冊ジュリスト), (1583) 176-177, Apr, 2023 Invited 租税法--法学の端,他分野への架け橋-- 法学教室別冊付録, (487) 10-13, Apr, 2021 Invited More Major Books and Other Publications 9 市場・国家と法 : 中里実先生古稀祝賀論文集 (Role: Contributor, 外国子会社合算税制(タックス・ヘイブン対策税制)の趣旨とその解釈のあり方) 有斐閣, Aug, 2024 (ISBN: 9784641228610) トラスト未来フォーラム研究叢書 金融取引と課税(6) (Role: Contributor, 人の可動性と租税法――序論的考察) Mar, 2024 トラスト未来フォーラム研究叢書 商事信託法と株式会社法の 比較研究 (Role: Contributor, 事業信託と課税 ―制度間競争の観点から) Jan, 2024 租税法律主義の総合的検討 中里, 実, 藤谷, 武史, 佐藤, 英明, 増井, 良啓, 渋谷, 雅弘, 渕, 圭吾, 浅妻, 章如, 吉村, 政穂, 神山, 弘行, 長戸, 貴之 有斐閣, Dec, 2021 (ISBN: 9784641228085) 事業再生と課税: コーポレート・ファイナンスと法政策論の日米比較 長戸 貴之 東京大学出版会, Feb 23, 2017 (ISBN: 4130361503) Refereed More Presentations 5 Potential conflicts with bilateral investment treaties Takayuki Nagato The Implementation of the Global Minimum Corporate Tax, Jul 6, 2024 The Second-best Tax Policy for Attracting High-skilled Individuals in a Globalized Economy: Prevention of Regressive Labor Income Taxation among Citizens Takayuki Nagato IBFD Inaugural Academic Tax Conference– Blueprint for Individual Taxation Reform in a Globalized World, May 17, 2024 日本信托税制概要 長戸貴之, 通訳, 温笑とう 第二届国际信托法前沿研讨会, Sep, 2023 Invited The Case for Global Lower Rate Minimum Tax on Intangible Income Takayuki Nagato NYU Law Global Fellows Forum, Oct, 2019 Tax Losses and Excessive Risk Taking under Limited Liability Takayuki Nagato Stanford International Junior Faculty Forum, Oct, 2019 1 Teaching Experience 5 国際租税法 (学習院大学法学部) 租税法1,2 (学習院大学法務研究科) 租税法演習 (学習院大学法学部) 租税法 (学習院大学法学部) 租税法特殊研究 (学習院大学法学研究科) Professional Memberships 2 The Japanese Society for Tax Law International Fiscal Association Major Research Projects 11 Mobility of Individuals and Tax Law in a Globalized Economy Grants-in-Aid for Scientific Research, Japan Society for the Promotion of Science, Apr, 2022 - Mar, 2026 More
Takayuki Nagato (長戸 貴之) Please select the form format to download from below 「Education and research environment」format 「No. 4, the Ministry of Education document style ①Outline for Vitae」format 「No. 4, the Ministry of Education document style ②Education and research environment」format Profile Information AffiliationFaculty of Law Department of Law, Gakushuin UniversityDegreeJ.D.(University of Tokyo)J-GLOBAL ID201601005384662183researchmap Member IDB000252567External linkhttps://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1946092 Research Interests 1 Tax Law Research Areas 2 Humanities & social sciences / Public law / Humanities & social sciences / Civil law / Research History 6 Apr, 2022 - Present Professor, Faculty of Law Department of Law, Gakushuin University Apr, 2015 - Mar, 2022 Associate Professor, Faculty of Law Department of Law, Gakushuin University Sep, 2019 - May, 2020 Hauser Global Research Fellow, New York University School of Law Sep, 2018 - Aug, 2019 Visiting Scholar, Harvard Law School Apr, 2016 - Mar, 2018 Visiting Researcher, Japan Securities Dealers Association More Awards 2 2017 Japan Institute of Business Law Prize, Tax and Corporate Bankruptcy, Japan Institute of Business Law 2017 The Institute of Tax Research and Literature Prize, Tax and Corporate Bankruptcy, The Institute of Tax Research and Literature Major Papers 25 Designing a Tax System that Encourages Innovation in Start-ups Takayuki Nagato Public Policy Review, 20(1) 1-33, Feb, 2024 Invited Pillar 2 as a De Facto New Revenue Allocation Mechanism Takayuki Nagato Tax Notes International, 112(1) 23-37, Oct, 2023 Peer-reviewed 米国の所得税と再分配—所得税の再分配機能 : 理論と現実 長戸 貴之 日税研論集 / 日本税務研究センター 編, 84 1-29, Sep, 2023 Invited 組織再編税制における租税回避 : 個別的否認規定の観点から—租税法の過去・現在・未来 ; 組織再編税制における租税回避 長戸 貴之 租税法研究 = Japan tax law review / 租税法学会 編, (50) 70-81, Jun, 2022 Invited A Trend of Research on the Distribution of Wealth and Income in the United States Gakushuin Review of Law and Politics, 57(2) 77-90, Mar 20, 2022 Recent Discussion of the Income Tax Reform in the US: The Biden Administration's Plans to Tax the Rich Takayuki Nagato Journal of Japan Tax Research Institute, (80) 1-31, Mar, 2022 Invited 企業支配権移転局面における課税繰延措置に関する一考察 : 株式交付などの株式対価M&Aを題材に (岡孝教授 中居良文教授退職記念号) 長戸 貴之 学習院大学法学会雑誌, 56(1) 131-195, Sep, 2020 Attachment Tax Losses and Excessive Risk Taking under Limited Liability: A Case Study of the TEPCO Bailout after the Fukushima Nuclear Disaster Takayuki Nagato Columbia Journal of Asian Law, 32(2) 139-180, 2019 Peer-reviewed 法人税法における役員給与 : エージェンシー理論を踏まえた検討 長戸 貴之 民商法雑誌, 154(3) 448-485, Aug, 2018 Peer-reviewed A General Anti-Avoidance Rule (GAAR) and the Rule of Law in Japan Takayuki Nagato Public Policy Review, 13(1) 35-70, 2017 Peer-reviewed Attachment More Major Misc. 22 <学界展望>Allison Christians & Laurens van Apeldoorn, “Tax Cooperation in an Unjust World” (Oxford University Press) 国家学会雑誌, 137(1=2) 105-107, Feb, 2024 Invited 租税判例研究(No.607)来料加工と外国子会社合算税制における管理支配基準[東京地裁令和4.3.2判決] 長戸 貴之 ジュリスト = Monthly jurist / 有斐閣 [編], (1588) 125-128, Sep, 2023 財産評価基本通達と平等原則(最判令和4年4月19日民集76巻4号411頁) 長戸貴之 令和4年度重要判例解説(別冊ジュリスト), (1583) 176-177, Apr, 2023 Invited 租税法--法学の端,他分野への架け橋-- 法学教室別冊付録, (487) 10-13, Apr, 2021 Invited More Major Books and Other Publications 9 市場・国家と法 : 中里実先生古稀祝賀論文集 (Role: Contributor, 外国子会社合算税制(タックス・ヘイブン対策税制)の趣旨とその解釈のあり方) 有斐閣, Aug, 2024 (ISBN: 9784641228610) トラスト未来フォーラム研究叢書 金融取引と課税(6) (Role: Contributor, 人の可動性と租税法――序論的考察) Mar, 2024 トラスト未来フォーラム研究叢書 商事信託法と株式会社法の 比較研究 (Role: Contributor, 事業信託と課税 ―制度間競争の観点から) Jan, 2024 租税法律主義の総合的検討 中里, 実, 藤谷, 武史, 佐藤, 英明, 増井, 良啓, 渋谷, 雅弘, 渕, 圭吾, 浅妻, 章如, 吉村, 政穂, 神山, 弘行, 長戸, 貴之 有斐閣, Dec, 2021 (ISBN: 9784641228085) 事業再生と課税: コーポレート・ファイナンスと法政策論の日米比較 長戸 貴之 東京大学出版会, Feb 23, 2017 (ISBN: 4130361503) Refereed More Presentations 5 Potential conflicts with bilateral investment treaties Takayuki Nagato The Implementation of the Global Minimum Corporate Tax, Jul 6, 2024 The Second-best Tax Policy for Attracting High-skilled Individuals in a Globalized Economy: Prevention of Regressive Labor Income Taxation among Citizens Takayuki Nagato IBFD Inaugural Academic Tax Conference– Blueprint for Individual Taxation Reform in a Globalized World, May 17, 2024 日本信托税制概要 長戸貴之, 通訳, 温笑とう 第二届国际信托法前沿研讨会, Sep, 2023 Invited The Case for Global Lower Rate Minimum Tax on Intangible Income Takayuki Nagato NYU Law Global Fellows Forum, Oct, 2019 Tax Losses and Excessive Risk Taking under Limited Liability Takayuki Nagato Stanford International Junior Faculty Forum, Oct, 2019 1 Teaching Experience 5 国際租税法 (学習院大学法学部) 租税法1,2 (学習院大学法務研究科) 租税法演習 (学習院大学法学部) 租税法 (学習院大学法学部) 租税法特殊研究 (学習院大学法学研究科) Professional Memberships 2 The Japanese Society for Tax Law International Fiscal Association Major Research Projects 11 Mobility of Individuals and Tax Law in a Globalized Economy Grants-in-Aid for Scientific Research, Japan Society for the Promotion of Science, Apr, 2022 - Mar, 2026 More