KAWABATA Yasuyuki

Affiliation

Faculty of International Social Sciences, Division of International Social Sciences

Job Title

Professor

Date of Birth

1959

Research Fields, Keywords

Tax Law, Administrative Law, International Taxation

Related SDGs




The Best Research Achievement in Research Career 【 display / non-display

  • 【Published Thesis】 米国内国際入法典482条における所得配分−関係理論から見た「所得創造理論」(1〜4完)  1989.11

    【Published Thesis】 アームズレングスの周辺問題  1990.03

    【Published Thesis】 租税条約における受益者の意義と機能  2000.09

The Best Research Achievement in the last 5 years 【 display / non-display

  • 【Presentation(International conference)】 The Interpretation of the Luxembourg-Japan DTT, about the holding periods of corporate shares under Art.10(2) with Art.3(2) of the Treaty, and VCLT Arts.31 and 32.([Invited] Tilburg University Hybrid Conference: Tax Treaty Case Law around the Globe 2024 (Invited and private funding witout University support))  2024.05

    【Published Thesis】 Taxation for Transfer Pricing: Centennium of the Tax Base Allocation  2023.10

    【Published Thesis】 我が国の租税条約の解釈適用に関する省察  2020.11

    【Book】 Co-operative Compliance and the OECD's International Compliance Assurance Programme  2020.07

    【Published Thesis】 我が国国際租税法における法令遵守確保策-OECD/ICAPプログラムを展望して  2020.03

Education 【 display / non-display

  •  
    -
    1990.3

    Kansai University   Public Law   Doctor Course   Accomplished credits for doctoral program

  •  
    -
    1987.3

    Kansai University   Accounting   Master Course   Completed

  •  
    -
    1985.3

    Kansai University   Public Law   Master Course   Completed

  • 1978.4
    -
    1982.3

    Kansai University   Department of Law   Graduated

Degree 【 display / non-display

  • Master of Commerce - Kansai University

  • Master of Law - Kansai University

Campus Career 【 display / non-display

  • 2013.4
     
     

    Duty   Yokohama National UniversityFaculty of International Social Sciences   Division of International Social Sciences   Professor  

  • 2002.4
    -
    2013.3

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Professor  

  • 1999.4
    -
    2002.3

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Associate Professor  

  • 1998.4
    -
    1999.3

    Duty   Yokohama National UniversityAssociate Professor  

  • 2021.4
     
     

    Concurrently   Yokohama National UniversityInterfaculty Graduate School of Innovative and Practical Studies   Professor  

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External Career 【 display / non-display

  • 2008.12
    -
    2010.12

      Lecturer  

  • 2007.3
    -
    2008.9

    Yale University   Yale Law School   Visiting Scholar  

  • 2006.9
    -
    2007.3

      Lecturer  

  • 2004.4
     
     

      Lecturer  

  • 2004.4
     
     

      Lecturer  

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Academic Society Affiliations 【 display / non-display

  • 1993
     
     
     

    International Fiscal Association

  • 2003.1
     
     
     

    European Association of Tax Law Professors

  • 1992.1
     
     
     

    租税法学会(理事)

  • 2020.1
     
     
     

    日本税法学会

  • 2001
     
     
     

    租税訴訟学会

Research Areas 【 display / non-display

  • Humanities & Social Sciences / Public law  / Tax Law

  • Humanities & Social Sciences / Public law  / International Taxation

  • Humanities & Social Sciences / Public law  / Administrative Law

  • Humanities & Social Sciences / Accounting  / Financial Accounting

 

Research Career 【 display / non-display

  • Recognition of Income and expenses under Income Taxation

    Project Year:

  • Intenational Allocation of Tax Base

    Project Year:

  • 租税法と私法

    Project Year:

Books 【 display / non-display

  • Co-operative Compliance and the OECD's International Compliance Assurance Programme

    Ronald Hein, Ronald Russo, Achim Pross, Allison Christians, Andreas Kowallik, Benedicte Brogger, Celeste M. Black, Dennis de Widt, Francesco Cannas, Freek Braken, George Clarke, Hans Rijsbergen, Joy Williamson, J.Carlos Pedrosa Lopez, Kiran Aziz, Lynne Oats, Malgorzata Sek, Mario Grandinetti, Mario H. Martini, Mark Johnson, Simon Hofstaetter, Taco Wiertsema, Tarcisio Diniz Magalhaes, Wouter de Ruiter, Yasuyuki Kawabata( Role: Contributor ,  Chapter 9, Japanese International Compliance Assurance in Practice)

    Kluwer Law International B.V.  ( ISBN:9780403519807

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    Total pages:290   Responsible for pages:137-149   Language:English Book type:Scholarly book

  • Tax Implication of Natural Disasters and Pollution

    Dr. Stephane Buffa, Dr. David Fisher, Raquel Franco, Prof.Dr. Werner Haslehner, Prof. Yasuyuki Kawabata, Dr. Borbala Kolozs, Prof.Dr. Carlos Maria Lopez Espadafor, Dr. Guilherme Olivieira Martins, Prof.Dr. Pasquale Pistone, Prof.Dr. Livia Salvini, Sarah Supino, Prof.Dr. Edoardo Traversa, Dr. Cristina Trenta, Prof.Dr. Pernille Wegener Jessen, Prof.Dr. Bjorn Westberg,( Role: Contributor ,  Chapter 9 Japanese Experience: Fukushima beyond Disaster- Tax and Public Finance Assistance (pp.157-168))

    Wolters Kluwer Law & Business  ( ISBN:9789041156112

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    Language:English Book type:Scholarly book

  • 水野武夫先生古稀記念論文集刊行委員会編「行政と国民の権利」

    三木義一・中川丈一他編( Role: Joint author ,  分担箇所647頁〜668頁「租税条約上の租税回避否認の意義と範囲」)

    法律文化社 

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    Language:Japanese Book type:Scholarly book

  • OECDモデル租税条約2010年版(所得と財産に対するモデル租税条約)

    川端康之、古賀敬作、金子陽明、鈴木悠哉、上田陽子、北田全基、水野正夫、一高龍司( Role: Joint author)

    社団法人日本租税研究協会  ( ISBN:9784930964403

    Amazon

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    Total pages:487   Language:Japanese Book type:Other

  • 税法用語辞典〔八訂版〕

    平野嘉秋( Role: Joint editor)

    大蔵財務協会 

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    Language:Japanese Book type:Dictionary, encyclopedia

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Papers 【 display / non-display

  • Taxation for Transfer Pricing: Centennium of the Tax Base Allocation

    32 ( 1 )   131 - 162   2023.10

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Single Work  

  • 租税回避の否認理論

    川端康之

    税研   38 ( 4 )   64 - 70   2022.11  [Invited]

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Single Work  

  • 租税条約の解釈−濫用防止とPPT

    川端康之

    租税研究   ( 865 )   44 - 70   2021.11  [Invited]

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    Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Publisher:公益社団法人日本租税研究協会   Single Work  

  • 移転価格税制における残余利益分割法の適用

    川端康之

    ジュリスト   ( 1562 )   10 - 11   2021.9

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:有斐閣   Single Work  

  • 過大徴収電気料金の返還と収益の計上時期

    川端康之

    中里実他編「租税判例百選(第7版)」   134 - 135   2021.6

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:有斐閣   Single Work  

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Review Papers 【 display / non-display

  • 新刊案内・BDO税理士法人編「BEPS対応移転価格文書化ハンドブック」

    川端康之

    株式会社中央経済社   ( 1519 )   63   2018.7

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Publisher:株式会社中央経済社   Single Work  

    書評

Awards 【 display / non-display

  • 平成3年度第14回日本税理士会連合会主催日税研究賞奨励賞(研究分担者)

    1991.10    

Grant-in-Aid for Scientific Research 【 display / non-display

  • 地域間租税関係における片務的措置と協調行動の有効性に関する法政策学的研究(研究代表者)

    2021.4

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):川端康之

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    Grant type:Competitive

    G20/OECD加盟国を中心とする100カ国を超える多数の国々で進められつつある、税源侵食・利益移転(base erosion and profit shifting) に対抗するための国内租税法令及び租税条約の改善・改正動向(とくに、積み残した課題)を、我が国が自国利益に適したかたちで行うにはい かなるアプローチを採るべきかを、法政策学的視点から分析研究する。 G20/OECDが中心となって策定した、GAFAと総称される米国系先端多国籍企業の進出先国における極端な税負担回避行動への対処策(Action Pl ans)は、特に欧州と米国の対立を先鋭化させ総体として合意に至っていない。ディジタル化経済が、国家間の公平を目指すべき国際租税法の世 界において、従来とは根本的に時限の異なるのではないか、という点を意識した調査分析を法政策学的観点から行う。

  • 地域間租税関係と税源配賦の正当化プロセスに関する法政策学的研究(研究代表者)

    2017.4 - 2020.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):川端康之

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    Grant type:Competitive

  • 地域共同体と域外国の租税関係に関する法政策学的研究(研究代表者)

    2014.4 - 2017.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):川端康之

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    Grant type:Competitive

  • 日米欧の租税関係に関する法政策学的研究(研究代表者)

    2009.4 - 2012.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

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    Grant type:Competitive

  • 資本の自由移動を促進する法制の発展と実経済社会の要請の符合に関する法政策学的研究(研究代表者)

    2002.4 - 2006.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(B)

    Investigator(s):川端康之

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    Grant type:Competitive

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Other external funds procured 【 display / non-display

  • El Derecho Tribbutario en la Era Del Compliance

    2021.11 - 2026

    Ministerio de Ciencia e Innovacion 

    Investigator(s):Prof. Dr. Susana Anibarro

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    Authorship:Coinvestigator(s) 

  • Global Tax Treaty Commentary

    2020.11

    International Bureau of Fiscal Documentation  Global Tax Treaty Commentary

    Investigator(s):International Bureau of Fiscal Documentation

  • 国際租税条約における「受益者」の信託法的構成

    1996.4 - 2000.3

    社団法人信託協会

    Investigator(s):川端康之

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    所得税条約において用いられている要件の一つとしての「受益者」の意義と範囲について信託法との関係の有無を中心に欧州の議論を整理する。

  • 欧州における税制統合

    1994.7 - 1995.3

    公益信託山田学術助成基金助成研究

    Investigator(s):川端康之

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    欧州における税制の調和、統合の動向について、カトリック・ルーバン大学法学部のバニステンデール教授の指導の下、欧州委員会等でのヒアリング調査などを行う。

  • 国際租税法の研究

    1987.4 - 1990.3

    関西大学百周年奨学研究基金

    Investigator(s):川端康之

Presentations 【 display / non-display

  • (仮題)シェアリングエコノミー・ギグワーカー

    川端康之

    東京地方税理士会横浜支部研修会  2024.9  東京地方税理士会横浜中央支部

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    Event date: 2024.9

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:横浜   Country:Japan  

  • 続・我が国の国際課税の法と政策−プロイセン・大英帝国・国際連盟との関わりで

    川端康之

    国際税務文科会・租税訴訟学会合同研究会  2024.7  国際税務文科会議・租税訴訟学会

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    Event date: 2024.7

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:東京・Zoon併用   Country:Japan  

  • タックス・ヘイブン対策税制をめぐる最近の裁判例批評−主観的要件・実効税率

    川端康之

    日本弁護士連合会税制委員会研究会  2024.6  日本弁護士連合会

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    Event date: 2024.6

    Language:Japanese   Presentation type:Oral presentation (invited, special)  

    Venue:東京・Zoom併用   Country:Japan  

  • The Interpretation of the Luxembourg-Japan DTT, about the holding periods of corporate shares under Art.10(2) with Art.3(2) of the Treaty, and VCLT Arts.31 and 32.

    Yasuyuki Kawabata (Invited and private funding without University support)  [Invited]

    [Invited] Tilburg University Hybrid Conference: Tax Treaty Case Law around the Globe 2024 (Invited and private funding witout University support)  2024.5  Fiscal Institute Tilburg, Tilburg University and Vienna University of Economics

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    Event date: 2024.5

    Language:English   Presentation type:Oral presentation (invited, special)  

    Venue:Tilburg, The Netherlands   Country:Netherlands  

  • 坂巻綾望会員「租税条約の解釈方法−わが国における日ルク租税条約事件及び英国のFowler事件を中心に」へのコメント

    坂巻綾望, 川端康之

    International Fiscal Association 日本支部ウェブセミナー  2024.3  International Fiscal Association 日本支部

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    Event date: 2024.3

    Language:Japanese   Presentation type:Symposium, workshop panel (nominated)  

    Venue:Zoom遠隔研究会   Country:Japan  

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Preferred joint research theme 【 display / non-display

  • Legal Analysis of Tax Law

  • International Taxation

  • Double Taxation Conventions

  • 地方税の自主課税権

  • 所得税の負担配分

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Past of Collaboration and Commissioned Research 【 display / non-display

  • El Derecho Tribbutario en la Era Del Compliance 

    Offer organization: Universidad de Valladolid   International Cooperative Research  

    Project Year: 2021.11  -  2026 

  • 科学研究費補助金基盤研究(C)「地域間租税関係における片務的措置と協調行動の有効性に関する法政策学的研究」

    Others  

    Project Year: 2021.4  -   

  • [国際共同研究] IBFD Global Tax Treaties Commentaries, GTTC

    Offer organization: International Bureau of Fiscal Documentation   International Cooperative Research  

    Project Year: 2020.11  -   

  • Finanza Pubblica e Fiscalita per Patrimonio Culturale- Le Misure Finanziarie E Tributarie per il Patrimonio Culturale: Best Practices Internationali e Proposte Per il Sistema Italiano

    Offer organization: Universita Degli Studi Chieti-Pescara, Sapienza Universita di Roma, Italia   International Cooperative Research  

    Project Year: 2018.6  -  2020.8 

  • The Latest Developments of Co-operative Compliance and ICAP around the Globe

    Offer organization: Fiscal Institute Tilburg, Tilburg University, The Netherlands   International Cooperative Research  

    Project Year: 2018.6  -  2019.11 

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Charge of on-campus class subject 【 display / non-display

  • 2024   Seminar 2b (Doctoral Programs)

    Graduate School of International Social Sciences

  • 2024   Seminar 2a (Doctoral Programs)

    Graduate School of International Social Sciences

  • 2024   Seminar 1b (Doctoral Programs)

    Graduate School of International Social Sciences

  • 2024   Seminar 1a (Doctoral Programs)

    Graduate School of International Social Sciences

  • 2024   Special Research on Taxl Law Ⅱ

    Graduate School of International Social Sciences

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Charge of off-campus class subject 【 display / non-display

  • International Taxation and Double Tax Conventions

    0500 - 0800 Institution:Malaysian Tax Academy

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    Level:Other 

  • Tax Treaty -OECD Outreach Program on International Taxation

  • Japanese Taxation (Special Lecture)

  • 税法

  • 租税法演習

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Committee Memberships 【 display / non-display

  • 経済産業省国際課税研究会

    2012.12 - 2013.3  座長

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    Committee type:Government 

  • 横浜市税制調査会

    2012.7  委員・会長職務代行者

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    Committee type:Municipal 

  • 経済産業省外国事業体課税研究会

    2011.11 - 2012.3  委員

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    Committee type:Government 

  • 全国農業協同組合中央会消費税研究会

    2011.9 - 2012.8  委員

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    Committee type:Other 

  • 横浜市新たな大都市制度における広域連携・財政調整に関する研究会

    2010.3 - 2011.3  委員

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    Committee type:Municipal 

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Social Contribution(Extension lecture) 【 display / non-display

  • Group of Two: Leading Asian Inter-College Joint Tax Seminar - The University of Seoul and Yokohama National University Graduate Tax Semiar

    Role(s): Guest, Panelist, Commentator, Host, Lecturer, Consultant, Official expert, Planner, Logistic support, Performer, Investigator, Contributor

    Seoul  2019.11

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    Audience: University students, Graduate students, Researchers

    Type:Lecture

  • Group of Two: Leading Asian Inter-College Joint Tax Seminar - The University of Seoul and Yokohama National University Graduate Tax Semiar

    Role(s): Guest, Panelist, Commentator, Host, Lecturer, Consultant, Official expert, Planner, Logistic support, Performer, Investigator, Contributor

    2018.12

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    Audience: University students, Graduate students, Researchers

    Type:Lecture

  • 平成24年度神奈川県社会人大学フェスタ記念講演

    神奈川県教育委員会  横浜市  2012.7

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    Type:Extension Lecture

    「社会人のための大学活用法−法と現代社会」と題する記念講演。

  • The 61th Annual Congress, International Fiscal Association

    Role(s): Guest, Planner, Logistic support, Investigator, Report author

    International Fiscal Association  2007.9

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    Audience: Researchers, Scientific organization, Company, Government agency, Other

    Type:Lecture

Academic Activities 【 display / non-display

  • 61th Annual Congress of the International Fiscal Association

    Role(s): Planning, management, etc., Planning/Implementing academic research

    International Fiscal Association, Rotterdam, The Netherlands  2007.10

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    Type:Academic society, research group, etc.