Updated on 2024/03/30

写真a

 
ISHIDA,Kazuyuki
 
Organization
Faculty of Business and Commerce Professor
Title
Professor
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Degree

  • 博士（商学）早稲田大学 ( 2014 )

Research Interests

  • tax system

Research Areas

  • Humanities & Social Sciences / Public economics and labor economics  / public finance

Education

  • Waseda University   Graduate School, Division of Commerce

    1997.4 - 2001.3

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  • Waseda University   Graduate School, Division of Commerce

    2001

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  • Waseda University   Graduate School, Division of Commerce

    1994.4 - 1996.3

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  • Waseda University   Graduate School, Division of Commerce

    1996

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  • Waseda University   Faculty of Political Economics

    1990.4 - 1994.3

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Research History

  • Kansai University   Faculty of Business and Commerce   Professor

    2018.4

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    Country：Japan

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  • Tokushima University

    2017.4 - 2018.3

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  • Tokushima University

    2016.4 - 2017.3

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  • Tokushima University   Institute of Socio-Arts and Sciences

    2009.4 - 2016.3

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  • Tokushima University   Faculty of Integrated Arts and Sciences

    2007.4 - 2009.3

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  • Tokushima University   Faculty of Integrated Arts and Sciences

    2003.4 - 2007.3

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  • Tokushima University   Faculty of Integrated Arts and Sciences

    2001.4 - 2003.3

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  • Waseda University   Institute for Research in Business Administration

    1999.4 - 2001.3

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Professional Memberships

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Papers

  • Land Use Planning as a Green Infrastucture in a Rural Japanese Depopulated Town

    Watanabe Kojiro, Ishida Kazuyuki

    Green Infrastructre and Climate Change Adaptation, Springer   pp.271-288.   2022.2

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  • Relationships between Diversity and Changes in Municipal Tax Revenue: Empirical Results from Japan’s Municipalities

    石田和之

    『関西大学商学論集』   第66巻第2号1-12ページ   2021.9

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  • 徳島県における農地の変化と洪水リスクへの影響に関する研究 Reviewed

    渡辺公次郎・石田和之

    『災害復興研究』関西学院大学災害復興制度研究所   Vol.12, pp.1-16.   2021.1

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  • Special Provisions for the Large-Scale Depreciable Assets in the Fixed Asset Tax and the Efficient Use of Tax Resources

    Ishida, Kazuyuki

    The business review of Kansai University   64 ( 4 )   1 - 17   2020.3

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    Language：Japanese  

    CiNii Books

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  • Property Taxation on Unknown Owner's Fixed Assets and the Tax Agent System : Japanese Case

    Ishida, Kazuyuki

    The business review of Kansai University   63 ( 3 )   1 - 17   2018.12

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  • The Impact of Amalgamation on the Fiscal Soundness of Municipalities : An Experience from Japan

    Ishida, Kazuyuki

    Tokushima University Social Sciences Research   31   1 - 16   2017.12

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  • The Trade-Off Between Growth and Stability in Prefectural Tax Revenue in Japan

    Kazuyuki Ishida

    International Journal of Public Administration   36 ( 3 )   210 - 221   2013.2

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    Language：English   Publishing type：Research paper (scientific journal)  

    The purpose of this article is to determine whether there is a trade-off between the growth and the stability of Japanese prefectural tax revenues. This article employs long-term income elasticity as a measure of growth and short-term income elasticity as a measure of stability and estimates the correlation coefficients between growth and stability in a cross-sectional manner. Our results indicate that there are trade-offs between the growth and stability of local corporate and consumption taxes, but there is no clear relationship between growth and stability for other taxes. © 2013 Copyright Taylor &amp
    Francis Group, LLC.

    DOI： 10.1080/01900692.2012.713302

    Scopus

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  • The Growth and Stability of the Local Tax Revenue in Japan

    ISHIDA, Kazuyuki

    Journal of Public Budgeting and Finance   31(1), pp.56-75.   2011

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Books

  • 青木宗明編『自治総研ブックス16 国税・森林環境税ｰ問題だらけの増税』

    石田和之

    『財政と公共政策』財政学研究会  2023.10 

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  • ＜特集＞法定外税の現在地とこれから 1法定外税の概要と変遷

    石田和之（ Role： Sole author）

    『税』ぎょうせい  2023.7 

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  • ＜特集＞災害発生時における初動対応の税務

    石田和之（ Role： Sole author）

    『税』ぎょうせい  2022.11 

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  • 普通税の目的税的運用の是非

    石田和之（ Role： Sole author）

    『地方税』地方財務協会  2022.6 

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  • 過去最高となった令和2年度税収と今後の税制改正のゆくえ

    石田和之（ Role： Sole author）

    『税理』ぎょうせい  2021.11 

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  • 固定資産税の課題とあり方

    石田和之（ Role： Sole author）

    『税研』公益財団法人日本税務研究センター  2021.1 

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  • ＜特集＞ 地方税の100年：通巻100巻記念

    石田和之（ Role： Sole author）

    『税』ぎょうせい  2021.1 

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  • 最近の固定資産税収の傾向

    石田和之（ Role： Sole author）

    『資産評価情報』一般財団法人資産評価システム研究センター  2020.11 

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  • コロナ禍で変わる社会経済環境と今後の方向性

    石田和之（ Role： Sole author）

    『税理』ぎょうせい  2020.7 

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  • 地方創生の取組と地方財政の課題

    石田和之（ Role： Sole author）

    『地方財務』ぎょうせい  2019.12 

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  • 特集 地方財政における災害復旧・復興等事業に対する最近の対応

    石田和之（ Role： Sole author）

    『地方財務』ぎょうせい  2019.7 

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  • 地方税の安定性

    石田和之（ Role： Sole author）

    成文堂  2015.3 

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  • 連載 地方税制温故知新

    石田和之（ Role： Sole author）

    『税』ぎょうせい  2011.6 

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MISC

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Presentations

  • The Civil Service Exam and Public Administration: Comparing Tokyo and Seoul

    Cho, B Shine., ISHIDA, Kazuyuki., Wonkang Lee.

    ASPA 2019 Annual Conference  2019.3 

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    Event date： 2019.3

    Venue：Washington DC. U.S.  

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  • 地方法人課税の安定性と普遍性

    石田和之

    獨協大学大学院経済学研究科研究会  2018.11 

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    Event date： 2018.11

    Venue：獨協大学  

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  • 森林環境税の検討

    石田和之

    2018.6 

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    Event date： 2018.6

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  • 地方公共団体における行財政評価・政策評価の現状と限界

    石田和之

    関西大学経済・政治研究所産業セミナー  2023.7 

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  • The Determinants of Japanese Local Government Employee Compensation

    ISHIDA,Kazuyuki, B. Shine Cho

    2023 Korean Public Administration International Conference  2023.6 

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  • 個人住民税の現年課税化をめぐる議論

    石田和之

    千里山会計学研究会  2023.5 

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  • Japanese Local Government Performance Management: A Comprehensive Analysis

    Cho, Shine Byungwoo, ISHIDA,Kazuyuki

    ASPA 2022 Annual Conferenc  2022.3 

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  • 地方税原則と地方税の体系

    石田和之

    公益財団法人日本租税研究協会  2020.6 

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Awards

  • Association Award

    2015   Nippon Urban Management and Local Government Research Association  

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  • Society Award

    2014.7   Japanese Society for Dental Practice Administration  

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  • Koraku Award

    2013.1   Tokushima Universty  

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  • The prize of the Institute of Tax Research and Literature

    2011.11   The Institute of Tax Research and Literature  

    ISHIDA Kazuyuki

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  • 3rd Paper Award

    2010.11   Chinese Cooperate Economics Association  

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  • 優秀賞

    2010.9   内蒙古草原文化保存発展基金会  

    石田 和之

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Research Projects

  • Theoretical and experimental analyses on coexistence of security policy for national risk and life risk

    Grant number：16K03719  2016.4 - 2019.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)

    OMORI TATSUYA

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    Grant amount：\4160000 （ Direct Cost: \3200000 、 Indirect Cost：\960000 ）

    In this research project, motivating by the issues which life risk caused by the expanding longevity and national risk caused by the natural disaster and international disputes in Japan, we discussed theoretically and experimentally the coexistence of security policies for both risk. Theoretically, we derived the following results. First, the higher probability of national risk promotes the agglomeration of urban area and decreases the fertility. Second, the imbalance of the population distribution between urban and rural area increases as longevity increases. Third, we revealed the coexistence of optimal security policies for these risks when the probability of national risk is extremely high. On the other hand, experimentally, to adopt these policies, we show the new tax financing system in the regional area where the regional population decreases in Japan.

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  • Positive Analysis on the Local Tax Revenue's Stability

    Grant number：16K03703  2016.4 - 2019.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)

    Ishida Kazuyuki

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

    This study is a research study to empirically analyze the stability of local tax revenue for the purpose of securing stable local financial resources, which is one of the issues faced by local administrative and financial plans. As a result of this effort, first, this research showed a certain relationship between the diversity. And second, the local taxation system does not convey tax base changes directly to the tax revenue, but it is to suppress the change of tax revenue by the mechanism of tax system such as to weakening radical changes of tax burden for taxpayer and the viewpoint of stable securing of tax revenue.

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  • Huge tsunami prediction of Nankai Trough earthquake and regional destruction : Pre-reconstruction survey to overcome the dilemma between surviving and maintaining community life

    Grant number：15H03421  2015.4 - 2019.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)

    YAMA Yoshiyuki

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    Grant amount：\12610000 （ Direct Cost: \9700000 、 Indirect Cost：\2910000 ）

    Due to the huge tsunami prediction of Nankai Trough earthquake, the population of the communities in potential Tsunami inundation areas is decreasing. Moreover, those many communities have been aging and depopulated for many years. The actions of the residents to survive in response to the huge tsunami prediction ironically lead to the destruction of their communities. In order to overcome the dilemma between surviving and maintaining community life , we used the Yonmenkaigi workshop method that is utilized to frame up an action plan for the purpose of community vitalization. We conducted action research on how communities in potential Tsunami inundation areas practice pre-revitalization and pre-disaster risk reduction by using the Yonmenkaigi workshop method.

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  • Positive Analysis on the Stability of Local Tax

    Grant number：24530352  2012.4 - 2015.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)

    ISHIDA Kazuyuki

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    Grant amount：\5070000 （ Direct Cost: \3900000 、 Indirect Cost：\1170000 ）

    This study dealt with the stability of Japanese local taxes and showed the following results. First, this study estimated the stability and growth of local tax revenues by short-term and long-term income elasticities, respectively. The estimated results suggested that the local corporate taxes have low stability of their revenues, the property tax has high stability of the revenues and high growth of the revenues. Second, this study estimated relationships between the stability and growth of the local tax revenues using a coefficient of correlation and showed that the trade offs between them exists in the local taxes. Third, this studs estimated a influence from national taxes to local taxes by Granger causal relation test and showed that the national income tax system has an impact on the local income tax revenues.

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  • Academic research on disaster recovery in isolated villages in hilly and mountainous areas involving pre-disaster risk reduction

    Grant number：22310106  2010 - 2012

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)

    YAMA Yoshiyuki, ASAI Hideko, ISHIDA Kazuyuki, FUNATO Shuichi, YAMANAKA Shigeki, YAMAJI Kumiko, TANAMI Hisae

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    Grant amount：\16640000 （ Direct Cost: \12800000 、 Indirect Cost：\3840000 ）

    Seventy percent of the land mass of Japan is designated "hilly and mountainous areas." Many of the small villages in these areas are rapidly aging and becoming depopulated. Also, many of the villages have a high risk of becoming isolated in the event of a natural disaster. Measures to build up community strength in these villages must be taken before any disaster occurs with a view toward facilitating the post-disaster recovery process. This study takes a multifaceted approach that includes factors from ethnology, sociology, finance, architecture, and other fields. This comprehensive approach is directed at discovering useful criteria for reducing risk prior to a disaster occurring in the villages in hilly and mountainous areas. In particular, we sought to rediscover and use traditional wisdom and devices employed in the running of the villages, called "folk mechanisms ," as a way to rebuild community strength.

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  • Research on the local environmental tax approached by the accountability theory

    Grant number：19730219  2007 - 2010

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Young Scientists (B)

    ISHIDA Kazuyuki

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    Grant amount：\3700000 （ Direct Cost: \3100000 、 Indirect Cost：\600000 ）

    The purpose of this research is to show the efficiency of the local environmental tax under the local tax competition, using the method of accountability model. This research considered that the Japanese local public entities compete of the administrative services offer and use the environmental tax as one of their policy tools. When there is an information difference between the central government and a local government and the central government can not capture the regional resident's preference correctly, it reaches to the desired outcome that the local government uses the local environmental tax under the decentralized circumstances. The local environmental tax competition by the benevolent government seems to be effective in the view point of the marginal cost of public fund.

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  • 租税競争論及び二重の配当論を用いた環境関連税制の制度設計に関する理論的研究

    Grant number：16730168  2004 - 2006

    日本学術振興会  科学研究費助成事業  若手研究(B)

    石田 和之

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    Grant amount：\3700000 （ Direct Cost: \3700000 ）

    地方政府が環境税を課す場合に、税率設定に上限がある場合を想定した、分析を行うためのモデル構築を試みた。税率に制約条件があることにより、地方政府が最適な税率を選択できないような状況において、次善の環境税率はどのようになるのかを検討することを検討した。また、この制約が効く場合と効かない場合とで、資源配分の効率性にどのような差が生じるのかを分析した。さらに、地方政府が協調的に行動する場合と競争的に行動する場合とを比較することで、税率設定に関する制約が地方政府の租税競争やその結果としての資源配分の効率性にどのような影響を及ぼすのかを分析した。
    次に、課税ベースと環境負荷との関連について、検討した。環境負荷を与える財を課税ベースとして選択できない場合に、税収を環境質を向上させるような支出に費やすとして、資源配分の効率性や社会的厚生水準の変化にどのような効果を及ぼすのかを検討した。課税ベースが、環境負荷を生じる財と代替的な関係にある場合、補完的な関係にある場合、なんら関係を有さない場合、の3つのケースを想定した。コレット・ヘイグの命題と類似の結果が得られた。
    上記のような効率性に関する視点からの分析に加えて、公平性の視点からの分析を試みた。納税義務者を環境負荷を与える原因者とする場合と、環境質改善による受益者にする場合と比較した。明確な結論は得られていないが、資源配分の効率性の観点からは、納税義務者が誰になるのかは資源配分の効率性には無関係である。環境税負担の転嫁の議論へと帰着した。

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Teaching Experience

Social Activities

  • 総務省「個人住民税研究会」委員

    2020.6 - 2023.3

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  • 徳島県「県政運営評価戦略会議」会長

    2018.4 - 2023.3

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