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 7 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 3 Nov, 2025 The Institute of Tax Research and Literature Prize, Unilateral Tax Policy for Attracting High-skilled Individuals in a Globalized Economy, The Institute of Tax Research and Literature Takayuki Nagato 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 40 The Implementation of the Global Minimum Corporate Tax in Japan Takayuki Nagato, Clemece Garcia The Implementation of the Global Minimum Corporate Tax(IBFD), 383-403, Feb, 2026 住民税と事業税における「応益性」と課税権の配分に関する一試論 長戸 貴之 地方税 / 地方財務協会 編, 77(2) 2-8, Feb, 2026 商事信託に係る税制の立法論的課題――金銭の信託,証券投資信託を中心に―― 長戸貴之 トラスト未来フォーラム研究叢書『商事信託に係る立法論的課題の整理と提言に関する研究』, 104 151-176, Nov, 2025 値下がりした譲受債権の弁済から生じた利益の所得分類と市場ディスカウントーー東京地裁令和3年1月29日判決の検討 長戸貴之 トラスト未来フォーラム研究叢書『金融取引と課税(7)』, 101 15-28, Apr, 2025 Invited 市民権課税をめぐる最近の議論動向 長戸貴之 税研, (240) 16-23, Mar, 2025 Invited The Implementation of a Progressive Consumption Tax and Taxpayers' Privacy: Referring to the Discussion on Central Bank Digital Currencies Takayuki Nagato Journal of Japan Tax Research Institute, 86 237-260, Mar, 2025 Invited 高所得労働者をめぐる租税競争への一国主義的な対応のあり方 長戸 貴之 租税研究, (904) 172-199, Feb, 2025 Invited Attachment Unilateral Tax Policy for Attracting High-skilled Individuals in a Globalized Economy Takayuki Nagato 159-194, Jan, 2025 Peer-reviewed 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 長戸貴之 中里実先生古稀祝賀記念論文集『市場・国家と法』(有斐閣), 183-201, Aug, 2024 Invited 人の可動性と租税法――序論的考察 長戸貴之 トラスト未来フォーラム研究叢書『金融取引と課税(6)』, 96 131-178, Apr, 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 スタートアップ企業によるイノベーションを促進する税制の設計のあり方 : 令和5年度税制改正大綱を踏まえて 長戸貴之 租税研究, (881) 145-176, Mar, 2023 Invited Attachment 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 More Major Misc. 24 最新判例批評(17)外国子会社合算税制における非関連者基準の充足が否定された事例 : 日産キャプティブ再保険事件最高裁判決[令6.7.18一小法廷]—判例評論(第802号) 長戸 貴之 判例時報, (2635) 128-133, Jan 1, 2026 <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 仮想通貨と税 長戸貴之 学習院TIMES, Mar, 2018 Attachment More Major Books and Other Publications 5 Taxation and Corporate Law The University of Tokyo Press, Mar, 2026 (ISBN: 9784130361651) 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 7 移民社会における課税の「公平」 長戸貴之 第54回租税法学会, Sep 27, 2025 Invited Taxation of Robots and AI Takayuki Nagato YIN Seminar, IFA 8th Asia Pacific Regional Conference, Apr 28, 2025 Invited 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 Jan, 2022 - Present International Fiscal Association Sep, 2017 - Present The Japanese Society for Tax Law 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 Other 1 Bar exam Sep, 2012
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 7 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 3 Nov, 2025 The Institute of Tax Research and Literature Prize, Unilateral Tax Policy for Attracting High-skilled Individuals in a Globalized Economy, The Institute of Tax Research and Literature Takayuki Nagato 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 40 The Implementation of the Global Minimum Corporate Tax in Japan Takayuki Nagato, Clemece Garcia The Implementation of the Global Minimum Corporate Tax(IBFD), 383-403, Feb, 2026 住民税と事業税における「応益性」と課税権の配分に関する一試論 長戸 貴之 地方税 / 地方財務協会 編, 77(2) 2-8, Feb, 2026 商事信託に係る税制の立法論的課題――金銭の信託,証券投資信託を中心に―― 長戸貴之 トラスト未来フォーラム研究叢書『商事信託に係る立法論的課題の整理と提言に関する研究』, 104 151-176, Nov, 2025 値下がりした譲受債権の弁済から生じた利益の所得分類と市場ディスカウントーー東京地裁令和3年1月29日判決の検討 長戸貴之 トラスト未来フォーラム研究叢書『金融取引と課税(7)』, 101 15-28, Apr, 2025 Invited 市民権課税をめぐる最近の議論動向 長戸貴之 税研, (240) 16-23, Mar, 2025 Invited The Implementation of a Progressive Consumption Tax and Taxpayers' Privacy: Referring to the Discussion on Central Bank Digital Currencies Takayuki Nagato Journal of Japan Tax Research Institute, 86 237-260, Mar, 2025 Invited 高所得労働者をめぐる租税競争への一国主義的な対応のあり方 長戸 貴之 租税研究, (904) 172-199, Feb, 2025 Invited Attachment Unilateral Tax Policy for Attracting High-skilled Individuals in a Globalized Economy Takayuki Nagato 159-194, Jan, 2025 Peer-reviewed 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 長戸貴之 中里実先生古稀祝賀記念論文集『市場・国家と法』(有斐閣), 183-201, Aug, 2024 Invited 人の可動性と租税法――序論的考察 長戸貴之 トラスト未来フォーラム研究叢書『金融取引と課税(6)』, 96 131-178, Apr, 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 スタートアップ企業によるイノベーションを促進する税制の設計のあり方 : 令和5年度税制改正大綱を踏まえて 長戸貴之 租税研究, (881) 145-176, Mar, 2023 Invited Attachment 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 More Major Misc. 24 最新判例批評(17)外国子会社合算税制における非関連者基準の充足が否定された事例 : 日産キャプティブ再保険事件最高裁判決[令6.7.18一小法廷]—判例評論(第802号) 長戸 貴之 判例時報, (2635) 128-133, Jan 1, 2026 <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 仮想通貨と税 長戸貴之 学習院TIMES, Mar, 2018 Attachment More Major Books and Other Publications 5 Taxation and Corporate Law The University of Tokyo Press, Mar, 2026 (ISBN: 9784130361651) 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 7 移民社会における課税の「公平」 長戸貴之 第54回租税法学会, Sep 27, 2025 Invited Taxation of Robots and AI Takayuki Nagato YIN Seminar, IFA 8th Asia Pacific Regional Conference, Apr 28, 2025 Invited 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 Jan, 2022 - Present International Fiscal Association Sep, 2017 - Present The Japanese Society for Tax Law 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 Other 1 Bar exam Sep, 2012