Authorship：Lead author   Language：Japanese   Publishing type：Research paper (conference, symposium, etc.)  

Total pages：832頁   Responsible for pages：310‐330頁，341‐349頁，492‐499頁，560‐578頁   Language：Japanese Book type：Scholarly book

Total pages：354頁   Responsible for pages：95-100頁   Language：Japanese Book type：Textbook, survey, introduction

Language：Japanese   Publisher：INTERNATIONAL PACIFIC UNIVERSITY  

DOI： 10.24767/00000818

CiNii Research

Language：Japanese   Publisher：環太平洋大学  

本稿は，我が国の税務訴訟における納税者の勝訴率の低さの要因分析を目的としている。まず，１つ目の要因と考えられる行政不服申立て前置主義を検討する。次に，税務訴訟と租税法律主義の関係を確認する。その上で，遡及立法合憲判決の論理構造を分析し，司法判断の消極性を明らかにするものである。検討の結果，最高裁が示す判断基準は，賦課権に対する司法的統制の可能性が広がる一方，納税者の予測可能性が働きにくくなる恐れがあるという結論が得られた。
This paper is aimed for factor analysis of the lower winning the case rate of the tax payer in the tax practice suit of our country. At first I examine the principle of administrative review of administrative disposition remark thought to be the first factor. Then, I confirm relations of tax practice suit and principle of no taxation without law. After that, I analyze the logic structure of the judgment of the Supreme Court for the tax regulation non-retroactivity and clarify passiveness of the judicial decision. As a result of examination, as for the criterion that the Supreme Court showed, the conclusion that the predictive possibility of the tax payer might become hard to commit was provided while possibility of the control of the judiciary for the levy right spread.

DOI： 10.24767/00000771

CiNii Research

Event date： 2023.10

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

Venue：名城大学天白キャンパス名城大学天白キャンパス   Country：Japan  

Event date： 2024.7

Language：Japanese   Presentation type：Oral presentation (general)  

Country：Japan