Personnel Information

写真b

ICHITAKA Ryoji

Organization
School of Law and Politics Department of Law
Research Fields, Keywords
租税法, 国際租税法, 租税会計

Graduating School 【 display / non-display

  • 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

  • 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

  • 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

  • Research field:Humanities & Social Sciences / Public law

Papers 【 display / non-display

  • 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

  • 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

  • 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

  • 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

  • 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

display all >>

Books 【 display / non-display

  • 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

  • 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

  • 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

  • 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

  • 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

display all >>

MISC 【 display / non-display

  • 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

  • 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

  • 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

  • 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

  • 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

display all >>

Committee Memberships 【 display / non-display

  • Organization name:
    Date:2021.05 -

  • Organization name:
    Date:2014.10 -

  • Organization name:
    Date:2013.06 -

  • Organization name:
    Date:2010.10 - 2014.10