Updated on 2026/05/21

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写真a

 
Takayuki Takahashi
 
Organization
Graduate School of International Management Department of International Management Professor
Graduate School of International Management Dean
School of Economics and Business Administration Department of Economics and Business Administration
Title
Professor
Profile
「税務会計とその周辺領域」に関して研究をしています。租税が納税者の意思決定に影響を与えているか否か、与えている場合にはどの程度か、与えていない場合にはその理由を実証的に検証しようと試みています。研究者になる前には、職業会計人として実務に携わっていましたので、租税が社会に与える影響に関心があります。
External link

Degree

  • 商学修士 ( 中央大学 )

Research Interests

  • Tax Accounting : Tax Law

  • Tax Law

  • Tax Acounting

Research Areas

  • Humanities & Social Sciences / Public law  / Tax Law

  • Humanities & Social Sciences / Accounting  / Tax Acounting

Research History

  • Yokohama City University International College of Arts and Sciences Accounting Graduate School of International Management Department of International Management   Associate Professor

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Papers

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Books

  • アメリカの税務戦略詳解

    （翻訳）

    中央経済社  2006 

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  • Advanced strategies in taxation

    2006 

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MISC

  • The Reform of Corporate Income Tax : Criteria for the Corporate Tax

    Takahashi Takayuki

    Bulletin of the Department of Management and Information Science, Jobu University   21   39 - 77   1999.9

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    Language：Japanese   Publisher：Jobu University  

    CiNii Books

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Presentations

  • 買収対価の選択に税制が与える影響－現金か株式か－

    高橋隆幸, 田丸良子, 野間幹晴

    日本経営財務研究学会 2008年東日本部会（専修大学）  2008.3 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 利益連動給与採用の決定要因

    高橋隆幸, 野間幹晴

    日本会計研究学会 第69回大会（東洋大学）  2010.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 海外子会社の留保利益と企業価値

    高橋隆幸, 野間幹晴

    日本経営財務研究学会 第33回全国大会（山口大学）  2009.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 不動産投資信託(REIT)の投資口価格及び分配政策に課税が与える影響

    高橋隆幸, 野間幹晴

    税務会計研究学会 第25回大会（札幌学院大学）  2013.10 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 確定給付企業年金の節税効果と企業の年金拠出行動ー限界税率を用いた検証ー

    高橋隆幸, 野間幹晴

    日本会計研究学会 第72回大会（中部大学）  2013.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 前払年金費用の決定要因と企業価値

    高橋隆幸, 野間幹晴

    税務行動研究会（大阪学院大学）  2015.2 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 国際的所得移転行動の実証分析

    高橋隆幸, 野間幹晴, 菅大樹

    日本会計研究学会 第73回大会（横浜国立大学）  2014.9 

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  • 外国子会社配当益金不算入制度の検証

    高橋隆幸, 野間幹晴, 酒井直貴

    税務行動研究会（北海道大学）  2015.8 

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  • 企業のグローバル化と租税をめぐる実証研究

    高橋隆幸, 野間幹晴

    日本銀行 金融調査部  2015.3 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 外国子会社配当益金不算入制度の検証

    高橋隆幸, 野間幹晴, 酒井直貴

    日本会計研究学会 第74回大会（神戸大学）  2015.9 

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  • 税制適格ストック・オプションの決定要因－平成18年度改正による税制非適格オプションの損金算入－

    高橋隆幸, 野間幹晴, 酒井佳貴

    日本会計研究学会 第75回大会（静岡地区）  2016.9 

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  • 前払年金費用の積立と企業価値

    高橋隆幸, 野間幹晴

    税務会計研究学会 第27回大会（成蹊大学）  2015.11 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 損害保険会社の支払備金積立の決定要因と課税状態の影響

    高橋隆幸, 野間幹晴, 植原真莉

    日本会計研究学会 第77回大会（神奈川大学）  2018.9 

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  • 海外子会社の資本構成に対する現地過少資本税制の影響

    高橋隆幸, 野間幹晴, 中野武

    日本会計研究学会 第76回大会（広島大学）  2017.9 

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  • 確定給付企業年金における年金資産配分に対する課税の影響

    高橋隆幸, 野間幹晴, 岡川真実

    日本会計研究学会第80回大会（九州大学）  2021.9 

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  • 交際費等損金不算入制度改正の影響

    高橋隆幸, 野間幹晴, 佐藤弘庸

    日本会計研究学会第79回大会（北海道大学・北星学園大学）  2020.9 

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  • 配当所得課税が企業の配当政策に与える影響ー個人大口株主の配当総合課税を用いた分析ー

    高橋隆幸, 野間幹晴, 矢幅規泰

    日本会計研究学会第81回大会（東京大学）  2022.8 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • The impact of large individual shareholders on corporate payout choice: dividends or share repurchases Invited

    TAKAHASHI,Takayuki, NOMA, Mikiharu, NARUKAWA, Akito

    2025 Autumn Conference: The Korean Academic Society of Taxation (KAST)  2025.10 

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  • 個人大口株主の存在が企業のペイアウト選択 に与える影響

    高橋隆幸, 野間幹晴, 成川旦人

    日本会計研究学会第84回大会（福岡大学）  2025.8 

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  • 企業交際費等の冗費・濫費性の検証

    高橋隆幸, 野間幹晴

    日本会計研究学会第83回大会（早稲田大学）  2024.8 

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Research Projects

  • Empirical Studies of Taxation on Executive Stock-Based Compensation

    Grant number：23K01701  2023.4 - 2026.3

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

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    Grant amount：\4680000 （ Direct Cost: \3600000 、 Indirect Cost：\1080000 ）

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  • 交際費等損金不算入制度の実証的研究

    2019.4 - 2022.3

    独立行政法人日本学術振興会  科学研究費助成事業 基盤研究(C) 

    高橋 隆幸

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    Authorship：Principal investigator  Grant type：Competitive

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  • 役員給与の税務をめぐる実証研究

    2015.4 - 2018.3

    独立行政法人日本学術振興会  科学研究費助成事業 基盤研究(C) 

    高橋 隆幸

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    Authorship：Principal investigator  Grant type：Competitive

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  • 従業員給付の税務をめぐる実証研究

    2012.4 - 2015.3

    独立行政法人日本学術振興会  科学研究費助成事業 基盤研究(C) 

    高橋 隆幸

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    Authorship：Principal investigator  Grant type：Competitive

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  • Taxations in global economy

    Grant number：21530470  2009.4 - 2012.3

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

    TAKAHASHI Takayuki, NOMA Mikiharu

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    Authorship：Principal investigator  Grant type：Competitive

    Our research theme is the taxations in global economy. We analyze the effects of taxes on taxpayers' activities under the global economy. We adopt empirical investigations as our research methodology. For three years of our research period, we investigate four research areas, that is, adoption of profit-based executive compensations, structures of corporate acquisition transaction, foreign tax credit and repatriation tax, and defined-benefit corporate pension plan. We have published three papers in journal and had made two presentations at academic conferences.

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  • The effect of Taxes on Executive Compensations

    Grant number：18530355  2006.4 - 2008.3

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

    TAKAHASHI Takayuki, NOMA Mikiharu

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    Authorship：Principal investigator  Grant type：Competitive

    We investigated the effect of taxes on executive compensations. We especially focus on the system of stock option. This paper empirically examines the relation between the use of derivatives and the risk level of firms in a sample of 431 large Japanese nonfinancial firms. Previous studies investigating whether firms systematically reduce or increase their risk with derivatives show that firms reduce their risk. By contrast, this paper shows that the use of derivatives increases total risk and firm-specific risk. However, the magnitude of the increase is not economically significant. Further analysis provides some evidence on the association between derivatives and stock options. The results show that there is a positive relation between the use of derivatives and stock options. In addition, firms introducing stock options invest in R&D activities to a greater extent than firms that do not introduce stock options. These findings suggest that Japanese firms use derivatives to hedge homogeneous risk and adopt stock option compensation to take core-business risk.
    Additionally, we investigated another setting whether taxes affect firm's managerial decision-making. We analyze the effect of taxes on transaction structure of corporate acquisitions in Japan. Acquirers and target shareholders can exchange target stock for cash or for acquire stock. In stock to cash transactions, target shareholders have to pay tax on the capital gain, taxable transaction. By contrast, in stock to stock transactions target shareholders doesn't have to pay and can defer tax on the capital gain, non-tax transaction. This research provides an empirical evidence that acquires with tax loss carryover tend to choice the non-tax transaction structure. We predicted that target firms with many individual shareholders tend to choice the taxable transaction structure because of lower tax rate than corporate shareholders on capital gains. But we can't confirm the prediction.
    These researches are the almost first empirical analysis of the relation between Japanese corporate decision-making and tax system. We contribute to demonstrate the effect of taxes on taxpayers' activities in Japan.

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