Researcher List 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 Papers 36 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 Unilateral Tax Policy for Attracting High-skilled Individuals in a Globalized Economy Takayuki Nagato 159-194, Jan, 2025 Peer-reviewed GloBEとインセンティブ税制 長戸貴之 中里実監修『デジタルエコノミーと課税のフロンティアⅡ』(有斐閣), 129-149, Dec, 2024 Invited More Misc. 23 <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 IFA日本支部:第15回ウェブセミナーの報告租税法の文理解釈の原則をめぐって――第二次納税義務に関する近時の高裁判決と延滞納税最高裁判決を中心に―― 佐藤修二, 伊藤剛志, 白井美和子, 長戸貴之 租税研究, (889) 97-112, Nov, 2023 Invited 法人の租税優遇措置 : 法人税—トピックで考える租税法 長戸 貴之 法学教室, (517) 45-47, Oct, 2023 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 More Books and Other Publications 3 租税法概説 中里, 実, 弘中, 聡浩, 渕, 圭吾, 伊藤, 剛志, 吉村, 政穂 (Role: Contributor, 第6章第3節 消費税法における複数税率とインボイス方式) 有斐閣, Dec, 2021 (ISBN: 9784641228191) 租税法概説 中里, 実, 弘中, 聡浩, 渕, 圭吾, 伊藤, 剛志, 吉村, 政穂 (Role: Contributor, 第6章第3節 消費税法における複数税率とインボイス方式) 有斐閣, Dec, 2018 (ISBN: 9784641227569) 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 Major 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 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 More 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 Papers 36 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 Unilateral Tax Policy for Attracting High-skilled Individuals in a Globalized Economy Takayuki Nagato 159-194, Jan, 2025 Peer-reviewed GloBEとインセンティブ税制 長戸貴之 中里実監修『デジタルエコノミーと課税のフロンティアⅡ』(有斐閣), 129-149, Dec, 2024 Invited More Misc. 23 <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 IFA日本支部:第15回ウェブセミナーの報告租税法の文理解釈の原則をめぐって――第二次納税義務に関する近時の高裁判決と延滞納税最高裁判決を中心に―― 佐藤修二, 伊藤剛志, 白井美和子, 長戸貴之 租税研究, (889) 97-112, Nov, 2023 Invited 法人の租税優遇措置 : 法人税—トピックで考える租税法 長戸 貴之 法学教室, (517) 45-47, Oct, 2023 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 More Books and Other Publications 3 租税法概説 中里, 実, 弘中, 聡浩, 渕, 圭吾, 伊藤, 剛志, 吉村, 政穂 (Role: Contributor, 第6章第3節 消費税法における複数税率とインボイス方式) 有斐閣, Dec, 2021 (ISBN: 9784641228191) 租税法概説 中里, 実, 弘中, 聡浩, 渕, 圭吾, 伊藤, 剛志, 吉村, 政穂 (Role: Contributor, 第6章第3節 消費税法における複数税率とインボイス方式) 有斐閣, Dec, 2018 (ISBN: 9784641227569) 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 Major 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 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 More 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