Personnel Information

写真b

UEMURA Toshiyuki

Organization
School of Economics
Research Fields, Keywords
Public Economics, Local Public Finance, 財政学, Public Finance
Teaching and Research Fields
Taxation, Public Management, Local Public Finance
SDGs Related Goals

Graduating School 【 display / non-display

  • Graduating School:Kwansei Gakuin University
    Faculty:経済学研究科
    Course / Major:財政学

    Kind of school:University
    Date of graduation:1999
    Completion status:Graduated
    Country location code:Japan

  • Graduating School:Kwansei Gakuin University
    Faculty:Graduate School, Division of Economics

    Kind of school:University
    Date of graduation:1999
    Completion status:Graduated

  • Graduating School:Kwansei Gakuin University
    Faculty:Faculty of Economics

    Kind of school:University
    Date of graduation:1994.03
    Completion status:Graduated
    Country location code:Japan

  • Graduating School:Kwansei Gakuin University
    Faculty:Faculty of Economics

    Kind of school:University
    Date of graduation:1994
    Completion status:Graduated

Graduate School 【 display / non-display

  • Graduate school:Kwansei Gakuin University
    Department:Graduate School, Division of Economics

    Course completed:Doctor's Course
    Date of completion:1999.03
    Completion status:Completed
    Country:Japan

Degree 【 display / non-display

  • Degree name:博士(経済学)
    Classified degree field:Humanities & Social Sciences / Public economics and labor economics
    Conferring institution:Kwansei Gakuin University
    Acquisition way:Coursework
    Date of acquisition:2000.10

Career 【 display / non-display

  • Affiliation:Kwansei Gakuin University
    Title:Professor
    Date:2008.04 -

  • Affiliation:Kwansei Gakuin University
    Department:School of Economics
    Title:Professor
    Date:2008.04 -

  • Title:Associate Professor
    Date:2000.04 - 2008.03

Association Memberships 【 display / non-display

  • Academic society name:日本経済学会
    Academic country located:Japan

  • Academic society name:日本財政学会
    Academic country located:Japan

  • Academic society name:日本地方財政学会
    Academic country located:Japan

  • Academic society name:公共選択学会
    Academic country located:Japan

  • Academic society name:生活経済学会
    Academic country located:Japan

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Research Areas 【 display / non-display

  • Research field:Humanities & Social Sciences / Public economics and labor economics

  • Research field:Humanities & Social Sciences / Money and finance

  • Research field:Humanities & Social Sciences / Public economics and labor economics

Papers 【 display / non-display

  • Title: The After-tax Marginal Cost and B Index of the R&D Tax System in Japan
    Journal name: Discussion Paper Series 276, School of Economics, Kwansei Gakuin University
    Date of publication: 2024.09
    Author(s): Toshiyuki Uemura

  • Title: Implied Subsidies for Tax Incentives to Increase Wages and Excess Burden in Japan
    Journal name: Discussion Paper Series from School of Economics, Kwansei Gakuin University  (271)
    Date of publication: 2024.05
    Author(s): Toshiyuki Uemura

  • Title: 地方の法人所得税が法人実効税率に与える影響:超過課税と損金算入
    Journal name: 日本地方財政学会研究叢書  (31)  (p.83 - 106)
    Date of publication: 2024.03
    Author(s): 上村敏之

  • Title: 法人税の増税と株主レベルの資本所得税の中立性:実効税率を用いた抜本的改革の分析
    Journal name: 生活経済学研究  vol.59  (p.115 - 131)
    Date of publication: 2024.03
    Author(s): 上村敏之

  • Language: English
    Title: Economic Behavior of Local Governments and Hometown Tax Donation (Furusato Nozei) in Japan: Effects of Regulations in a Monopolistic Competition Model
    Journal name: Discussion Paper Series from School of Economics, Kwansei Gakuin University  (264)
    Date of publication: 2023.12
    Author(s): Toshiyuki Uemura

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Books 【 display / non-display

  • Language: Japanese
    Title: レクチャー&エクササイズ経済学入門
    Publisher: 新世社
    Date of publication: 2017.04
    Author(s): 上村敏之

    Type of books: Textbook, survey, introduction
    Authorship:Sole author

  • Language: Japanese
    Title: 税と社会保障負担の経済分析
    Publisher: 日本経済評論社
    Date of publication: 2015.11
    Author(s): 上村敏之, 足立泰美

    Type of books: Scholarly book
    Authorship:Joint author

  • Language: Japanese
    Title: 消費増税は本当に必要なのか?
    Publisher: 光文社新書
    Date of publication: 2013.11
    Author(s): 上村 敏之

    Type of books: Scholarly book
    Authorship:Sole author

  • Language: Japanese
    Title: コンパクト財政学 第2版
    Publisher: 新世社
    Date of publication: 2013.09
    Author(s): 上村 敏之

    Type of books: Scholarly book
    Authorship:Sole author

  • Language: Japanese
    Title: 公共経済学入門
    Publisher: 新世社
    Date of publication: 2011.02
    Author(s): 上村 敏之

    Type of books: Scholarly book
    Authorship:Sole author

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MISC 【 display / non-display

  • Title:法人税はなぜ存在するのか
    Journal name:税務弘報  vol.71  (6)  (p.2 - 3)
    Date of publication:2023
    Author(s):上村敏之

  • Title:法人所得税は生き残れるのか?
    Journal name:租税研究  (884)  (p.59 - 99)
    Date of publication:2023
    Author(s):上村敏之

  • Title:消費税は社会保障の充実に活用を
    Journal name:税研  vol.37  (6)  (p.32 - 36)
    Date of publication:2022.03
    Author(s):上村敏之

  • Title:2040年を見据えた経済財政運営と社会保障制度の行方
    Journal name:週刊社会保障  (3151)  (p.24 - 29)
    Date of publication:2022.01
    Author(s):上村敏之

  • Title:財源保障はどこへ行くのか:地方税財政と政府間関係の変容
    Journal name:日本地方財政学会研究叢書  (29)  (p.1 - 45)
    Date of publication:2022
    Author(s):上村敏之・平嶋彰英・飛田博史・森裕之・池上岳彦

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Awards 【 display / non-display

  • Prize: 第25回 租税資料館賞
    Date awarded:2016.11
    Country:Japan
    Award type:Award from publisher, newspaper, foundation, etc.
    Awarding organization:租税資料館
    Award-winner (group):上村敏之,足立泰美

  • Prize: 生活経済学会研究大会会長賞
    Date awarded:2023.06
    Award type:Award from Japanese society, conference, symposium, etc.
    Awarding organization:生活経済学会

  • Prize: 第11回 国際公共経済学会賞
    Date awarded:2002.12
    Country:Japan
    Award type:Award from Japanese society, conference, symposium, etc.
    Awarding organization:国際公共経済学会
    Award-winner (group):上村敏之

Research Projects 【 display / non-display

  • Research category:Grant-in-Aid for Scientific Research(C)
    Project year:2022.04 - 2027.03
    Title:企業財務データを用いた法人所得税の実証分析

  • Research category:Grant-in-Aid for Scientific Research(C)
    Project year:2017.04 - 2022.03
    Title:税・社会保障制度のシミュレーション分析

  • Research category:Grant-in-Aid for Scientific Research(C)
    Project year:2017.04 - 2022.03
    Title:税・社会保障制度のシミュレーション分析

  • Project year:2017.04 - 2020.03
    Title:公私的年金の連携に注目した私的年金の普及と持続可能性に関する国際比較とエビデンスに基づく産官学の横断的研究
    Awarding organization:Ministry of Health, Labour and Welfare
    System name:Health and Labour Sciences Research Grants

  • Research category:Grant-in-Aid for Scientific Research(C)
    Project year:2015.04 - 2020.03
    Title:人口減少社会における女性の雇用、出産及び子ども・子育て支援政策の検証

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Presentations 【 display / non-display

  • Conference name:日本地方財政学会第32回大会(慶應義塾大学)
    Holding date:2024.05
    Presentation date:2024.05.26
    Title:ふるさと納税の寄附金獲得に熱心な地方自治体の経済行動の分析:独占的競争モデルによる総務省規制の政策効果

  • Conference name:関西経済連合会 経済財政委員会
    Holding date:2024.05
    Presentation date:2024.05.23
    Title:税財政における改革の方向性

  • Conference name:兵庫維新の会勉強会
    Holding date:2023.07
    Presentation date:2023.07.04
    Title:行財政改革と経済活性化

  • Language:Japanese
    Conference name:生活経済学会第39回研究大会
    International/Domestic presentation:Domestic presentation
    Holding date:2023.06
    Presentation date:2023.06.25
    Title:法人税の増税と株主レベルの資本所得税の中立性:実効税率を用いた抜本的税制改革の分析
    Presentation type:Oral presentation (general)

  • Language:Japanese
    Conference name:日本地方財政学会第31会大会
    International/Domestic presentation:Domestic presentation
    Holding date:2023.06
    Presentation date:2023.06.03
    Title:地方の法人所得税が法人実効税率に与える影響:超過課税と損金算入
    Presentation type:Oral presentation (general)

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Teaching Experience (Off-campus) 【 display / non-display

  • Subject:財政学
    Institution name:Nagoya City University

  • Subject:財政学B
    Institution name:Kwansei Gakuin University

  • Subject:財政学A
    Institution name:Kwansei Gakuin University

  • Subject:財政学特殊研究
    Institution name:Kwansei Gakuin University

  • Subject:財政学
    Institution name:Kwansei Gakuin University

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Committee Memberships 【 display / non-display

  • Organization name:日本経済学会連合
    Committee name:理事
    Date:2024.05 - 2025.03

  • Organization name:日本地方財政学会
    Committee name:第32回大会(慶應義塾大学)プログラム委員会 委員
    Date:2023.11 - 2024.06

  • Organization name:生活経済学会
    Committee name:関西部会 運営委員
    Date:2023.06 - 2025.06

  • Organization name:生活経済学会
    Committee name:理事
    Date:2023.05 - 2025.05

  • Organization name:日本財政学会
    Committee name:常任理事(総務担当)
    Date:2023.04 - 2026.03

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Social Contribution 【 display / non-display

  • Title:内閣官房 行政改革推進会議 EBPM・歳出改革有識者グループ 構成員
    Date:2023.04 - 2025.03

  • Title:洲本市ふるさと納税問題第三者調査委員会 委員(委員長職務代理者)
    Date:2022.09 - 2023.09

  • Title:宝塚市 政策アドバイザー(行財政改革担当)
    Date:2020.06 - 2026.03

  • Title:内閣府 民間資金等活用事業推進委員会 委員
    Date:2020.04 - 2024.03

  • Title:財務省 財政制度等審議会 財政制度分科会 臨時委員
    Date:2019.04 - 2025.03

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Media Coverage 【 display / non-display

  • Title:人口一極集中 東京vs.近隣県 国の仕事 地方任せ問題視【産経新聞】
    Period:2024.09

  • Title:関空、神戸の新飛行ルート議論大詰め 大阪万博契機の航空需要拡大取り込みへ準備着々【産経新聞】
    Period:2024.06

  • Title:<閉ざされた館 ふるさと納税問題を解く>(25)第三者委の報告書に異議【神戸新聞】
    Period:2024.06

  • Title:「教育格差で東京に人口流出」危機感強める首都圏3県 背景に税収差、国に財源措置要望【産経新聞】
    Period:2024.06

  • Title:(時時刻刻)政策減税、検証に壁 効果分析、データ乏しく 「守秘義務」適用企業名明かさず【朝日新聞】
    Period:2024.04

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