Personnel Information

写真b

UEMURA Toshiyuki

Organization
School of Economics
Research Fields, Keywords
Public Finance, Public Economics, Local Public Finance, Public Economics, 財政学, Public Finance
Profile
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

  • 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

  • Language: English
    Title: Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms: Analysis of Financing Neutrality Using a Forward-Looking Model
    Journal name: Public Policy Review  vol.19  (4)  (p.1 - 30)
    Date of publication: 2023.10
    Author(s): Toshiyuki Uemura

    Type of publication: Research paper (bulletin of university, research institution)

  • Language: English
    Title: Corporate Tax Increases and Shareholder-Level Capital Income Tax Neutrality in Japan -An Analysis of Fundamental Reforms Using Effective Tax Rates-
    Journal name: Discussion Paper Series from School of Economics, Kwansei Gakuin University  (257)
    Date of publication: 2023.09
    Author(s): Toshiyuki Uemura

  • Language: English
    Title: Impact of Local Corporate Income Taxes on the Effective Corporate Income Tax Rates: Excess Taxation and Tax Deductibility in Japan
    Journal name: Discussion Paper Series from School of Economics, Kwansei Gakuin University  (251)
    Date of publication: 2023.06
    Author(s): Toshiyuki Uemura

  • Language: English
    Title: Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms: Analysis of Financing Neutrality Using a Forward-Looking Model
    Journal name: Discussion Paper Series from School of Economics, Kwansei Gakuin University  (248)
    Date of publication: 2023.04
    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

  • Language:
    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

    Type of publication:

  • Language:
    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

    Type of publication:

  • Language:
    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

    Type of publication:

  • Language:
    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

    Type of publication:

  • Language:
    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

    Type of publication:

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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
    Country:
    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

  • Research category:
    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

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

  • 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)

  • Language: Japanese
    Conference name: 日本財政学会第79回大会
    International/Domestic presentation: Domestic presentation
    Holding date: 2022.10
    Presentation date:2022.10.08
    Title: 法人税の抜本的税制改革による実効税率の変化:Forward-looking型モデルによる資金調達の中立性の分析
    Presentation type: Oral presentation (general)

  • Language: 
    Conference name: PPPセミナー 第20回 公民連携Dチャンネル
    International/Domestic presentation: 
    Holding date: 2022.09
    Presentation date:2022.09.02
    Title: 民間資金を活かした財政運営について
    Presentation type: 

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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
    Date:2023.04 - 2026.03

  • Organization name:日本地方財政学会
    Committee name:監査
    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 - 2024.03

  • 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 - 2024.03

  • 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:国際化、だけど韓国・台湾のみ?神戸空港、市が誘致支援金見送りへ【朝日新聞】
    Period:2024.02

  • Title:「租税支出の透明性を高めよ」(私見卓見)【日本経済新聞】
    Period:2024.01

  • Title:16億円かけ新設「国際線ターミナル」が大苦戦 和歌山・南紀白浜空港の誤算【産経新聞】
    Period:2024.01

  • Title:返礼品 大盤振る舞いでピンチ 洲本市 ふるさと納税制度除外【産経新聞】
    Period:2023.12

  • Title:<閉ざされた館 ふるさと納税問題を解く>(6)第三者委員会(下)「法令順守意識の低さ実感」【神戸新聞】
    Period:2023.12

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