We are pleased to announce that Atsushi Arakaki, a graduate of the Graduate School of Economics, has been awarded the 27th Tax Museum Encouragement Award from the Tax Museum, a Public Interest Incorporated Foundation.
Received the 27th Tax Museum Encouragement Award from the Tax Museum, a public interest foundation
Atsushi Arakaki (Graduate of the Graduate School of Economics)
Title: "Issues with the Special Taxation Measures Act as an Investment Promotion Tax System: An Examination of Special Taxation Measures and the Patent Box Tax System as Investment Incentives"
In order to support tax law studies and academic research closely related to tax law, the Tax Museum selects and awards the Tax Museum Award every year in recognition of outstanding books and papers on tax law and other topics.
*Details about the Tax Museum Awards can be found on the Tax Museum's official website.
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Comment from winner
My name is Arakaki and I am the recipient of the 27th Tax Museum Encouragement Award (sponsored by Tax Museum, Public Interest Incorporated Foundation).
The Tax Museum Award is given to books and papers on tax law and other topics, and the Encouragement Award is given to papers written by graduate students.
The thesis that was awarded this time is a master's thesis that I wrote while studying at the Graduate School of Economics. In it, I examined the effectiveness of regional economic promotion measures using special tax measures and proposed ways to improve them. The thesis is characterized by its interdisciplinary research, which is based on tax law but also incorporates previous research in administrative law, accounting, economics, business administration, etc. This was largely influenced by my time enrolled in a training course for small and medium-sized enterprise management consultants.
I would like to express my deep gratitude to Professor Yoshio Tai, who patiently guided me, a slow writer, in writing this book. I would also like to thank all the members of Tai's seminar who encouraged me, as well as my supervisor and classmates (7th class) in the Small and Medium Enterprise Management Consultant Training Course who broadened my interdisciplinary perspective.
Left: Professor Yoshio Tai (supervisor) Right: Atsushi Arakaki
Previous years' Tax Museum Award and Tax Museum Encouragement Award winners
- 2015 24th
Title: "Securing International Taxing Rights and Addressing Base Erosion: Reconsidering the Principles of International Division on International Double Non-taxation"
Mr. Kuniyasu Inami Visiting Professor Graduate School of Accounting & Finance, MBA Program - 2014 23rd
Title: "A Study on the Tax System for Donations - Focusing on the "Institutionalization of Year-End Adjustment for Donation Deductions""
Daisuke Uemura, Graduate of Graduate School of Accounting & Finance, MBA Program (Supervisor: Visiting Professor Tsuneo Arima)
Title: "A Study on Consumption Tax: Tax Exemption for Social Insurance Medical Treatment and the So-called 'Loss Tax'"
Mr. Shunsuke Kanehara, Graduate of Graduate School of Accounting & Finance, MBA Program (Supervisor: Professor Satoko Kimoto) - 2012 21st
Title: "Countermeasures against tax avoidance in corporate tax trusts: Countermeasures against tax avoidance through multi-layered schemes using foreign trusts"
Mr. Yasuhiro Fushimoto, Graduate Graduate School of Accounting & Finance, MBA Program (Supervisor: Visiting Professor Susumu Honjo) - 2011 20th
Title: "Residency rules for inheritance tax"
Mr. Hideto Negishi, Graduate Graduate School of Accounting & Finance, MBA Program (Supervisor: Visiting Professor Susumu Honjo)