Personnel Information

写真a

NAKAO MASAKAZU

Organization
Institute of Business and Accounting Professor
Research Fields, Keywords
Tax law, Criminal Procedure Act, Criminal law, Administrative law, Finance
Teaching and Research Fields
主な研究対象は、適正な租税の賦課徴収を通じた税負担の公平性を確保するための手段としての「租税制裁」のあり方です。ここで言うところの租税制裁には、行政上の措置（重加算税等）による「行政制裁」のほか、刑事手続上で刑罰（逋脱罪等）を科す「行政刑罰」が含まれます。
理論と実務の架橋となるような研究を志しています。
主な教育内容は、租税法全般に関する知識の伝授のほか、税理士志望の学生が租税法に関する論文を作成するための指導に従事しています。
Syllabus information URL
https://syllabus.kwansei.ac.jp/uniasv2/UnSSOLoginControlFree?REQ_ACTION_DO=/AGA030PLS01Action.do?REQ_FUNCTION_JUMP_START_FLG=1&SLB_LINK_DISP_FLG=689&TCH_NO=260004&REQ_PRFR_FUNC_ID=AGA030
SDGs Related Goals
External link
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Graduating School 【 display / non-display 】

  • Graduating School:Osaka University
    Faculty:School of Law
    Course / Major:法律学科

    Kind of school:University
    Date of graduation:2001.03
    Completion status:Graduated
    Country location code:Japan

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Graduate School 【 display / non-display 】

  • Graduate school:Doshisha University
    Department:司法研究科
    Course:法務専攻

    Course completed:Doctor's Course
    Date of completion:2006.04
    Completion status:Completed
    Country:Japan

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Degree 【 display / non-display 】

  • Degree name:法務博士（専門職）
    Classified degree field:Humanities & Social Sciences / Public law
    Conferring institution:Doshisha University
    Acquisition way:Coursework
    Date of acquisition:2006.03

  • Degree name:学士（法学）
    Classified degree field:Humanities & Social Sciences / Public law
    Conferring institution:Osaka University
    Acquisition way:Coursework
    Date of acquisition:2001.03

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Career 【 display / non-display 】

  • Affiliation:Kwansei Gakuin University
    Department:経営戦略研究科
    Title:Professor
    Date:2026.04 -

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Association Memberships 【 display / non-display 】

  • Academic society name:The Japanese Society for Tax Law
    Academic country located:Japan

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  • Academic society name:Japan Tax Jurisprudence Association
    Academic country located:Japan

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Research Areas 【 display / non-display 】

  • Research field:Humanities & Social Sciences / Criminal law

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  • Research field:Humanities & Social Sciences / Public law
    Research keywords：租税法

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Qualification acquired 【 display / non-display 】

  • Qualification title:Judicial Examination

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Papers 【 display / non-display 】

  • Language: Japanese
    Title: 逋脱罪と重加算税の関係性
    Journal name: 税法学  (591)  (p.49 - 69)
    Date of publication: 2024.05
    Author(s): 中尾真和

    Type of publication: Research paper (scientific journal)

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  • Language: Japanese
    Title: 租税情報の取扱いに係る権利保護・制限に当たって考慮すべき事情 ─租税情報の取扱いに関するコストという要素について─
    Journal name: 税法学  (590)  (p.75 - 96)
    Date of publication: 2023.11
    Author(s): 中尾真和

    Type of publication: Research paper (scientific journal)

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  • Title: 租税情報の取扱いにおける日本の現状
    Journal name: 租税法研究  vol.50  (p.157 - 168)
    Date of publication: 2022.06
    Author(s): 中尾真和

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  • Language: Japanese
    Title: Details of prior income concealment work that makes undeclared cheating
    Journal name: Jurist  (1556)  (p.10 - 11)
    Date of publication: 2021.04
    Author(s): MasakazuNakao

    Type of publication: Research paper (scientific journal)

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  • Language: Japanese
    Title: Problems with the grounds for punishment for Tax Evasion due to simple Non-tax return -Overlap of constituents between simple Non-tax return-
    Journal name: 金沢星稜大学論集  vol.54  (1)  (p.17 - 42)
    Date of publication: 2020.09
    Author(s): MasakazuNakao

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Books 【 display / non-display 】

  • Title: 租税判例百選 第7版
    Publisher: 有斐閣
    Date of publication: 2021.06

    Area of responsibility: 青色申告の承認の取消しと逋脱税額
    Authorship：Joint author

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MISC 【 display / non-display 】

  • Title:相続人に対する国民健康保険税の納税義務承継通知と時効中断効
    Journal name:日税研メールマガジン  vol.210
    Date of publication:2024.09
    Author(s):中尾真和

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Presentations 【 display / non-display 】

  • Conference name:日本税法学会第114回大会
    Presentation date：2024.06.09
    Title:逋脱罪と加算税の関係性

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  • Conference name:租税法学会第50回
    Presentation date：2021.10.17
    Title:租税情報の取扱いにおける日本の現状

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  • Conference name:日本税法学会中部地区報告会
    Presentation date：2020.02.15
    Title:逋脱罪と租税回避の関係性についての考察

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  • Conference name:日本税法学会中部地区報告会
    Presentation date：2019.12.14
    Title:単純無申告逋脱罪の現状と問題点

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  • Conference name:北陸税理士会全国統一研修会
    International/Domestic presentation:Domestic presentation
    Presentation date：2019.08.30
    Title:税務に関わる相続法 ～民法の改正内容を踏まえて～
    Presentation type:Public lecture, seminar, tutorial, course, or other speech

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

  • Subject：修士論文指導（租税法）
    Institution name：

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  • Subject：租税判例研究
    Institution name：

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  • Subject：国際租税研究
    Institution name：

  • Subject：財政学
    Institution name：Kanazawa Seiryo University

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  • Subject：租税論
    Institution name：Kanazawa Seiryo University

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