WATANABE, Tetsuya

J-GLOBAL         Last updated: Mar 29, 2019 at 02:49
 
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Name
WATANABE, Tetsuya
Affiliation
Waseda University
Section
Faculty of Law School of Law
Job title
Professor
Degree
Ph.D(Kyoto University)
Research funding number
10273393

Research Interests

 
 

Research Areas

 
 

Academic & Professional Experience

 
1995
 - 
1997
Lecturer of Law, Shiga University, Faculty of Economics
 
1997
 - 
2003
Associate professor of Law, Shiga University, Faculty of Economics
 
1998
 - 
1999
Visiting Scholar, U. C. Berkeley School of Law (Boalt Hall), USA
 
1999
 - 
2000
Visiting Scholar, Harvard Law School, USA
 
2003
 - 
2004
Associate professor of Law, Kyushu University, Faculty of Law
 

Education

 
 
   
 
public Law, Graduate School, Division of Law, Kyoto University
 

Published Papers

 
Deductible Expenses and Losses under "the Obligation Principle" in the Corporation Tax Act s. 22(3)
Tetsuya Watanabe
Tax Jurisprudence   (575) 281-305   May 2016   [Refereed]
Provisions for Restricted Stock as Deductible Expenses
Tetsuya Watanabe
Institute of Comparative Law(Waseda University)   Legislation No.1    Mar 2016
法人税法34条1項2号にいう事前確定届出給与該当性の可否
ジュリスト   (1480号) 127-130   May 2015
給与所得該当性に関する判断基準としての非独立性と従属性‐事業所得との相違‐
税務事例研究   (145号) 30-58   May 2015
「相続財産にかかる立証責任」
最新租税基本判例70   178号 292-295   Nov 2014

Misc

 
「Tax-Free Treatment for Corporate Reorganizations in Japan,Proceedings from the 2009 Sho Sato Conference on Tax Law, Social Policy, and the Economy」
http://www.law.berkeley.edu/files/sho_sato_tax_conf_web_paper--watanabe.pdf      2009
「The Concept of Qualified Reorganization in Japan」
Public Policy Review   Vol.5(No.1) 139-150   2009
「Tax Treatment of Stock Options in Japan」
Bulletin for International Fiscal Documentation   Vol.58(No.1) 31-38   2004
Zenichi Shishido ed., ENTERPRISE LAW-CONTRACTS, MARKETS, AND LAWS IN THE US AND JAPAN   289-301   2014

Books etc

 
Corporate Income Taxation
Tetsuya Watanabe
Mar 2018   
『租税法演習ノート[第3版]』
佐藤英明・岡村忠生・渋谷雅弘・高橋祐介・谷口勢津夫・増井良啓・渡辺徹也
弘文堂   Mar 2013   
『ベーシック税法[第7版]』
岡村忠生・渡辺徹也・高橋祐介
有斐閣   Mar 2013   
『企業組織再編成と課税』
渡辺徹也
弘文堂   Oct 2006   
『企業取引と租税回避』
渡辺徹也
中央経済社   Feb 2002   

Conference Activities & Talks

 
“Recent Developments in Corporate Tax Law in Japan Focusing on Corporate Reorganizations and Cross Border Transactions- A Comparison with US Tax Law"
Hauser Global Fellows Forum (New York University School of Law)   Feb 2010   
“The Recent Developments in Corporate Tax Law in Japan Especially for Corporate Reorganizations (comparing to US Tax Law)”
International Tax Program Luncheon Lecture (New York University School of Law)   Nov 2009   
“Non-Recognition Treatment, Especially for Tax-Free Corporate Reorganizations”
Sho Sato Conference (U.C. Berkeley, School of Law)   Mar 2009   
“Tax-Free Treatment for Corporate Reorganizations in Japan”
Asian Law Institute (Singapore University Department of Law)   Jan 2009   
“Tax Free Corporate Reorganization -M&A and Taxation”
Verein Für Internationale Steuern und Finanzen München (Ludwig Maximilians Universität)   Nov 2007   

Association Memberships

 
 

Research Grants & Projects

 
Current tax issues of stock redemption
Project Year: Apr 2014 - Mar 2017
Administrative Litigation System Reform from the Perspective of Particular Administrative Laws
Project Year: Apr 2013 - Mar 2016
This project aims to study 4 clusters (collective interests, diversification of litigation types, relation to civil litigation, relation to administrative apeal) in order to obtein propositions for reform of the administrative litigation system.Du...
Study on the changing conceptof asset basis in taxation
Project Year: Apr 2008 - Mar 2013
The ability of a person or organized persons to create a future income stream can be recognized as an asset for income tax purposes. Because various economic interests are bound up with such an income stream, Japanese tax law needs provisions to r...
Study on Tax Rules for Complicated M & A Transactions including Corporate Reorganizations
Project Year: Apr 2008 - Mar 2013
In recent years the Companies Act and Civil Code have been amended, and consequently the utilities of corporate reorganizations or M&A transactions, such as mergers, stock transfers, stock exchanges, corporate divisions and distributions in kinds,...