Organization
Professional Graduate School Graduate School of Professional Accountancy Professor
Title
Professor
External link
HAKAMATA YUJI
Degree
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Master of Business Administration ( 1991.5 Yale University )
Research Interests
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tax law
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tax avoidance
Research Areas
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Humanities & social sciences / Public law / tax law
Research History
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Meiji University Professor
2020.4
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名古屋国税局 査察部 部長
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東京国税局 調査第一部 国際監理官
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Wakayama University Faculty of Economics Professor
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National Tax Administration Agency
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国税不服審判所 部長審判官
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Takushoku University Faculty of Commerce Professor
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大阪国税局 課税第二部 部長
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東京国税局 調査第三部 部長
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関東信越国税局 調査査察部 部長
Professional Memberships
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International Fiscal Association (IFA)
2019.4
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JAPAN TAX JURISPRUDENCE ASSOCIATION
2014.7
Papers
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所得税法157条の適用について争われた例
袴田裕二
ジュリスト ( 1616 ) 150 - 153 2025.11
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米国の租税回避否認法理の形成過程について －Ketsch事件連邦最高裁判決を中心に－ Reviewed
袴田裕二
税大ジャーナル ( 37 ) 149 - 196 2025.6
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外国子会社合算税制の非関連者基準の適用について争われた例
袴田裕二
ジュリスト ( 1582 ) 121 - 124 2023.4
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所得税法上の必要経費ー必要性要件該当性について争われた例
袴田裕二
ジュリスト ( 1553 ) 123 - 126 2021.1
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袴田 裕二
租税研究 ( 797 ) 170 - 200 2016.3
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( 25 ) 79 - 122 2015.4
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袴田 裕二
ジュリスト ( 1475 ) 124 - 127 2015.1
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Gregory v. Helvering, From a Japanese Perspective Reviewed
( 24 ) 59 - 92 2014.9
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袴田 裕二
ジュリスト ( 1450 ) 124 - 127 2013.2
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アメリカ合衆国における外国税額控除の控除限度額制度について
袴田 裕二
税研 ( 39 ) 4 - 24 1991.9
Books
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基本テキスト租税法 = Basic textbook on tax law
池上, 健, 大野, 雅人, 橘, 光伸, 飯島, 信幸, 鈴木, 孝直, 袴田, 裕二（第5章 消費税 （165-191頁））
同文舘出版 2025.8 （ ISBN:9784495176242 ）
Research Projects
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Formation of judicial anti-tax avoidance doctrines in the United States
Grant number：20K01299 2020.4 - 2025.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C) Grant-in-Aid for Scientific Research (C)
Grant amount：\4420000 （ Direct Cost: \3400000 、 Indirect Cost：\1020000 ）
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A study on judicial anti-tax avoidance doctrines in the United States
Grant number：24653007 2012.4 - 2014.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Challenging Exploratory Research Grant-in-Aid for Challenging Exploratory Research
HAKAMATA Yuji
Grant amount：\2080000 （ Direct Cost: \1600000 、 Indirect Cost：\480000 ）
Purpose of this study is to see if judicial anti-tax avoidance doctrines in the U.S. are transferable to Japanese taxation where Western style tax shelters are causing serious problems.
The outset case of the doctrines, Gregory v. Helvering, was a case of purposive interpretation under strong influence of legal liberalism, whose interpretation, I think, is quite similar to that of some Japanese Supreme Court cases in these 10 years, including a famous tax avoidance case on foreign tax credit in 2005.
This study also analyze the developments of the anti-tax doctrines until 1950's, studying tax cases on corporate reorganization and on disregard of corporate entity.