KOZUKA, Masahiro - OU Author List - OKAYAMA UNIVERSITY SCIENTIFIC ACHIEVEMENT REPOSITORY

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連結におけるインサイド・ベイシスとアウトサイド・ベイシス : 序説

Title Alternative	Conflict between Inside and Outside Basis in Consolidated Corporate Tax System
FullText URL	olj_70_3-4_555_590.pdf
Author	KOZUKA, Masahiro\|
Publication Title	Okayama Law Journal
Published Date	2021-03-19
Volume	volume70
Issue	issue3-4
Start Page	590
End Page	555
ISSN	0386-3050
language	Japanese
File Version	publisher
NAID	120007004111

緊急事態における手続き変更・解釈変更 : マスク・手指消毒薬不足に対しての財務省の応答

FullText URL	olj_70_1_(072_058).pdf
Author	KOZUKA, Masahiro\| 小田啓太\|
Publication Title	Okayama Law Journal
Published Date	2020-08-31
Volume	volume70
Issue	issue1
Start Page	72
End Page	58
ISSN	0386-3050
language	Japanese
File Version	publisher
NAID	120006883485

連結納税改革2020の評価と展望―ポスト・コロナにおける『法人課税のクロノトポス』の変容可能性を探る―

FullText URL	「租税研究」第849号（2020年7月号）小塚氏.pdf
Author	KOZUKA, Masahiro\|
Published Date	2020-07
Publication Title	租税研究
Issue	issue849
Publisher	日本租税研究協会
Start Page	168
End Page	203
ISSN	0288-0768
NCID	AN00135040
Content Type	Journal Article
language	Japanese
OAI-PMH Set	岡山大学
Copyright Holders	小塚真啓
File Version	publisher

連結納税制度の改革を評価する

Title Alternative	An analysis of the reform of Japanese Consolidated Tax Return System
FullText URL	zeiken211_pp47_53.pdf
Author	KOZUKA, Masahiro\|
Published Date	2020-05-20
Publication Title	税研
Volume	volume36
Issue	issue1
Publisher	日本税務研究センター
Start Page	47
End Page	53
ISSN	09119078
NCID	AN10057147
Content Type	Journal Article
language	Japanese
OAI-PMH Set	岡山大学
File Version	publisher

所得課税におけるベイシスの意義 : Carry-over basis, 所得概念を手掛かりに

Title Alternative	The Basic Functions of Basis: Theory and Doctrine in Income Tax Systems
FullText URL	olj_68_3-4_742_788.pdf
Author	KOZUKA, Masahiro\|
Publication Title	Okayama Law Journal
Published Date	2019-03-19
Volume	volume68
Issue	issue3-4
Start Page	788
End Page	742
ISSN	0386-3050
language	Japanese
File Version	publisher
NAID	120006603058

配当所得課税のあり方 : 法人税との関係から

Title Alternative	The Concept of Dividend in Japanese Income Tax : Past, Now and Future;
FullText URL	ronsyu_74_217.pdf
Author	KOZUKA, Masahiro\|
Published Date	2018-09-20
Publication Title	日税研論集
Issue	issue74
Publisher	日本税務研究センター
Start Page	217
End Page	249
ISSN	0912-9685
NCID	AN10032022
Content Type	Journal Article
language	Japanese
OAI-PMH Set	岡山大学
File Version	publisher

法人税の現状と課題

FullText URL	租税研究_827_20.pdf
Author	KOZUKA, Masahiro\|
Published Date	2018-09
Publication Title	租税研究
Issue	issue827
Publisher	日本租税研究協会
Start Page	20
End Page	51
ISSN	0288-0768
NCID	AN00135040
Content Type	Journal Article
language	Japanese
OAI-PMH Set	岡山大学
Copyright Holders	小塚真啓
File Version	publisher

役員退職給与 : 改正の影響及び今後の課題

FullText URL	zeiken_195_68.pdf
Author	KOZUKA, Masahiro\|
Note	This is an article published by Japan Tax Research Institute\|
Published Date	2017-09-20
Publication Title	税研
Volume	volume33
Issue	issue3
Publisher	日本税務研究センター
Start Page	68
End Page	73
ISSN	0911-9078
NCID	AN10057147
Content Type	Journal Article
language	Japanese
OAI-PMH Set	岡山大学
File Version	publisher
Related Url	https://www.jtri.or.jp/publication/zeiken.php

日本版スピンオフ税制の課題

FullText URL	sozei_812.pdf
Author	KOZUKA, Masahiro\|
Note	2017年6月号掲載\|
Published Date	2017-06
Publication Title	租税研究
Issue	issue812
Publisher	日本租税研究協会
Start Page	190
End Page	237
ISSN	0288-0768
NCID	AN00135040
Content Type	Journal Article
language	Japanese
OAI-PMH Set	岡山大学
Copyright Holders	小塚真啓
File Version	publisher
Related Url	http://www.soken.or.jp/

シティズンシップ課税

Title Alternative	Citizenship Taxation
FullText URL	olj_66_2_(592)_(658).pdf
Author	Manson, Ruth\| KOZUKA, Masahiro\|
Publication Title	Okayama Law Journal
Published Date	2016-12-28
Volume	volume66
Issue	issue2
Start Page	658
End Page	592
ISSN	0386-3050
language	Japanese
File Version	publisher
NAID	120005951491

税法上の配当概念の過去・現在・未来

Author	KOZUKA, Masahiro\|
Published Date	2016-06
Publication Title	租税研究
Issue	issue800
Content Type	Presentation

所得控除方式のあり方

Author	KOZUKA, Masahiro\|
Published Date	2016-03-20
Publication Title	税研
Volume	volume31
Issue	issue6
Content Type	Article

組織再編成における課税関係の継続と断絶

Title Alternative	Carryover or Cost: What is the Rational of Tax Deferral in Corporate Reorganizations?
FullText URL	olj_065_3_4_949_1004.pdf
Author	KOZUKA, Masahiro\|
Publication Title	岡山大學法學會雜誌
Published Date	2016-03-18
Volume	volume65
Issue	issue3・4
Start Page	949
End Page	1004
ISSN	0386-3050
language	Japanese
File Version	publisher
NAID	120005740479

債務免除益の法的・経済的性質と所得分類

Author	KOZUKA, Masahiro\|
Published Date	2016-01-10
Publication Title	租税研究
Issue	issue795
Content Type	Presentation

家族の所得と租税―個人単位での所得の把握か，それとも家族単位か―

Author	KOZUKA, Masahiro\|
Published Date	2015-11
Publication Title	租税研究
Issue	issue793
Content Type	Presentation

非正常配当の否認可能性についての一考察

Title Alternative	Extraordinary Dividend, Tax Avoidance, and GAAR
FullText URL	olj_064_3_4_568_518.pdf
Author	KOZUKA, Masahiro\|
Publication Title	岡山大學法學會雜誌
Published Date	2015-03-19
Volume	volume64
Issue	issue3・4
Start Page	568
End Page	518
ISSN	0386-3050
language	Japanese
File Version	publisher
NAID	120005567883

法人所得課税の規範的再構成 ― ゲーム理論による分析を手がかりに―

Title Alternative	Reconstruction of corporate income tax: Taxes and agency costs
FullText URL	olj_063_2_293_306.pdf
Author	KOZUKA, Masahiro\|
Publication Title	岡山大學法學會雜誌
Published Date	2013-12-27
Volume	volume63
Issue	issue2
Start Page	293
End Page	306
ISSN	0386-3050
language	Japanese
File Version	publisher
NAID	120005357064

税制改正大綱を評価する－税法学の視点から

Author	KOZUKA, Masahiro\|
Published Date	2013-05-20
Publication Title	税研
Volume	volume29
Issue	issue1
Content Type	Article