researchmap

researchmap

researchmap

researchmap

researchmap

researchmap

researchmap

Committee type：Academic society

researchmap

researchmap

Grant amount：\4420000 （ Direct Cost: \3400000 、 Indirect Cost：\1020000 ）

researchmap

Grant amount：\2470000 （ Direct Cost: \1900000 、 Indirect Cost：\570000 ）

2021年度は、外国保険会社の所得課税に係る問題として、保険会社独特の保険販売形態である保険代理人に着目した。恒久的施設は外国法人への所得課税の根拠として重要な意味を持つ。保険代理人の恒久的施設該当性は、1963年OECDモデル租税条約の策定時から問題視され、2015年に公表されたBEPS行動7最終報告書「恒久的施設認定の人為的回避の防止」にもつながる問題である。そこで、2021年度は、主にOECDモデル租税条約策定当時から2017年条約改訂に至るまでのOECDの議論を追い、外国保険会社が恒久的施設を有さずに大規模な事業を行いうる要因を探るとともに、条約改訂内容の日本への影響を分析した（辻美枝「外国保険会社の保険代理人の恒久的施設該当性」（渋谷雅弘ほか編著『水野忠恒先生古稀記念論文集 公法・会計の制度と理論』（中央経済社・2022年）196-220頁））。条約改訂により恒久的施設の範囲は拡大され、保険代理人の恒久的施設該当性に関しては一定の解決をみたとされている。日本では、保険業法上の規制によって、外国保険会社は国内に支店等の拠点を有する場合に限り保険事業を行うことができ、その保険代理人が恒久的施設に該当性する可能性は低いため、結果として外国保険会社の所得は、支店等に帰属する所得として捕捉されることになり、条約改訂の影響は限定的である。
次に、国境を跨ぐ機能・リスクの移転時およびその後の保険会社の適正な所得課税の問題として、移転価格税制に着目した。東京地裁令和2年11月26日判決（東京高裁令和4年3月10日判決（日本ガイシ事件））を端緒に、事業再編に関わる移転価格税制の適用上の課題に取り組んでいる。

researchmap

Grant amount：\2860000 （ Direct Cost: \2200000 、 Indirect Cost：\660000 ）

By urging the easing of regulations in the Insurance Business Act 2014, it is easier for Japanese insurance companies to reorganize and operate internationally. Insurance companies cannot deduct their input tax fully for the purpose of consumption tax because insurance transactions include two aspects of taxable or non-taxable transactions. It is a fundamental issue of consumption tax and becomes a more and more serious problem for the international business development of insurance industries.
How should we address the issue? In order to address the issue, some EU member countries have introduced a special tax system, so-called ‘Grouping’ and ‘Cost sharing’ for the purpose of tax. Therefore, I compare the Japanese tax system with those of the EU countries. I visited some EU countries to research their tax systems and have reported my survey results to some tax law study groups. This year (2018) I will publish articles based on these results.

researchmap

Grant amount：\3250000 （ Direct Cost: \2500000 、 Indirect Cost：\750000 ）

In my research, I have been focusing on the issues which arise between reinsurance transactions and income taxation of corporations with the aim of finding the appropriate tax system for reinsurance transactions. I focus on (1) reinsurance by insurance companies and (2) captive insurance by non-insurance companies.
Concerning (1), I researched the excise tax on reinsurance premiums for foreign insurance companies in the United States. Concerning (2), I analyzed the possibility of deductions for insurance premiums (i.e. economic substance of transactions) and the validity of the amount of the premium (i.e. transfer pricing). For the former, I analyzed the latest tax case in the United States. For the latter, I analyzed tax cases in the Netherlands and the United Kingdom and then compared the Dutch transfer pricing regime with the new Japanese regime.

researchmap

Grant amount：\1690000 （ Direct Cost: \1300000 、 Indirect Cost：\390000 ）

In my research, I have been focusing on the issues which arise between insurance transactions and consumption tax with the aim of finding the appropriate consumption tax system for financial transactions. First, I analyzed the New Zealand system which has a special system for insurance transactions ; and second, I researched the value added tax system in the EU and compared that system with the Japanese system

researchmap