ICHITAKA Ryoji
Graduating School 【 display / non-display 】
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Graduating School:Kansai University
Faculty:Faculty of Law
Kind of school:University
Date of graduation:1992.03
Completion status:Graduated
Country location code:Japan
Graduate School 【 display / non-display 】
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Graduate school:Kobe University
Department:Graduate School, Division of Administration
Course completed:Doctor's Course
Date of completion:1999.09
Completion status:Completed
Country:Japan -
Graduate school:Kansai University
Department:Graduate School, Division of Law
Course completed:Master's Course
Date of completion:1994.03
Completion status:Completed
Country:Japan
Research History 【 display / non-display 】
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Affiliation:Kwansei Gakuin University
Title:Professor
Date:2010.04 - -
Affiliation:Osaka Sangyo University
Title:Assistant Professor
Date:2000.04 - 2002.03 -
Affiliation:Kyoto Sangyo University
Title:Associate Professor (as old post name)
Date:2002.04 - 2009.03 -
Affiliation:Kyoto Sangyo University
Title:Professor
Date:2009.04 - 2010.03
Research Areas 【 display / non-display 】
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Research field:Humanities & Social Sciences / Public law
Papers 【 display / non-display 】
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Language: Japanese
Title: 退職時の給付に関する課税上の問題点ー国際的側面を含めてー
Journal name: 租税研究 (875) (p.112 - 129)
Date of publication: 2022.09
Author(s): 一高龍司Type of publication: Research paper (scientific journal)
Co-author classification: Single Author
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Language: Japanese
Title: 米国における大学スポーツと課税ーある論説の紹介
Journal name: 税研 vol.38 (3) (p.20 - 29)
Date of publication: 2022.09
Author(s): 一高龍司Type of publication: Research paper (scientific journal)
Co-author classification: Single Author
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Language: Japanese
Title: 非居住者アスリートが受けるエンドースメント契約の対価とソース・ルール
Journal name: 税法学 (586) (p.23 - 49)
Date of publication: 2021.11
Author(s): 一高龍司Type of publication: Research paper (scientific journal)
Co-author classification: Single Author
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Language: Japanese
Title: 租税回避分野の最高裁判例に見る租税法律主義の実相
Journal name: 税法学 (585) (p.125 - 150)
Date of publication: 2021.05
Author(s): 一高龍司Type of publication: Research paper (scientific journal)
Co-author classification: Single Author
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Language: Japanese
Title: 収益認識における会計基準と税法の相違
Journal name: 会計 vol.197 (4) (p.24 - 35)
Date of publication: 2020.04
Author(s): 一高龍司Type of publication: Research paper (scientific journal)
Co-author classification: Single Author
Books 【 display / non-display 】
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Language: Japanese
Title: 基礎から学べる租税法(第3版)
Publisher: 弘文堂
Date of publication: 2022.03
Author(s): 谷口勢津夫・一高龍司・野一色直人・木山泰嗣
Type of books: Textbook, survey, introduction
Authorship: Joint author
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Language: Japanese
Title: 十訂版 税法用語辞典
Publisher: 大蔵財務協会
Date of publication: 2022.03
Author(s): 岩﨑政明・平野嘉秋編
Type of books: Dictionary, encyclopedia
Authorship: Contributor
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Language: Japanese
Title: 入門国際租税法 改訂版
Publisher: 清文社
Date of publication: 2020.04
Author(s): 村井正編著
Type of books: Scholarly book
Area of responsibility: 第4章・5章・9条・13章・14章
Authorship: Joint author
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Language: Japanese
Title: 基礎から学べる租税法(第2版)
Publisher: 弘文堂
Date of publication: 2019.03
Author(s): 谷口勢津夫・一高龍司・野一色直人・木山泰嗣
Type of books: Scholarly book
Authorship: Joint author
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Language: Japanese
Title: 基礎から学べる租税法
Publisher: 弘文堂
Date of publication: 2017.04
Author(s): 谷口勢津夫, 一高龍司, 野一色直人, 木山泰嗣
Type of books: Textbook, survey, introduction
Authorship: Joint author
MISC 【 display / non-display 】
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Language:Japanese
Title:特定民間国外債利子の非課税規定における利子受領者確認書の提出要件(東京地判令和2・12・1)
Journal name:ジュリスト(令和3年度重要判例解説) (1570) (p.166 - 167)
Date of publication:2022.04
Author(s):一高龍司Type of publication:Other
Co-author classification:Single Author
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Language:Japanese
Title:OECD報告書「課税と慈善行為」(2020年)の紹介
Publisher:(公社)日本租税研究協会
Journal name:租税研究 (864) (p.221 - 231)
Date of publication:2021.10
Author(s):一高龍司Type of publication:Article, review, commentary, editorial, etc. (bulletin of university, research institution)
Co-author classification:Single Author
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Language:Japanese
Title:過少資本税制における国外支配株主等に該当すると評価された事例
Journal name:ジュリスト (1561) (p.10 - 11)
Date of publication:2021.08
Author(s):一高龍司Type of publication:Other
Co-author classification:Single Author
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Language:Japanese
Title:課税権の及ぶ範囲ーオデコ大陸棚事件
Journal name:租税判例百選(第7版) (p.138 - 139)
Date of publication:2021.06
Author(s):一高龍司Type of publication:Article, review, commentary, editorial, etc. (scientific journal)
Co-author classification:Single Author
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Language:Japanese
Title:米国連邦所得税上の収益認識に関する基礎と最近の動向
Journal name:税研 vol.36 (5) (p.13 - 21)
Date of publication:2021.01
Author(s):一高龍司Type of publication:Article, review, commentary, editorial, etc. (scientific journal)
Co-author classification:Single Author
Committee Memberships 【 display / non-display 】
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Organization name:
Date:2021.05 - -
Organization name:
Date:2014.10 - -
Organization name:
Date:2013.06 - -
Organization name:
Date:2010.10 - 2014.10