Mobility of Individuals and Tax Law in a Globalized Economy

全球化经济中的个人流动性和税法

• 批准号: 22K01162
• 负责人: 長戸 貴之
• 金额: $ 2.75万
• 依托单位: Gakushuin University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2022
• 资助国家: 日本
• 起止时间: 2022-04-01 至 2026-03-31
• 项目状态: 未结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22K01162/
• 关键词: 黄金ビザ・黄金パスポート; デジタルノマド; 人材誘致競争; 民主主義; 労働所得; 相続・贈与; 社会保障; ライフサイクル

2022年度には，本研究課題の基礎をなす分析枠組みを構築し，その成果を「人の可動性と租税法――序論的考察 」と題する論文にまとめることができた。同論文は2023年度中に公表される予定である。同論文では，高まる人の可動性をめぐる租税政策上の問題の所在と構図を示し，各国の法制度を紹介しつつ具体的な論点を提示することができた。第一の問題として，可動性の高い人の移住先たる新居住地国（新物理的所在地国）は，人材を誘致するための税制優遇措置導入の租税競争に晒される「新居住地国の租税競争の問題」を指摘した。そのことが，新居住地国での投票権を有さない可動性の高い人と，多くの場合投票権を有する可動性の低い人との間の税負担をめぐる対立を惹起する。さらに，そのような税制優遇措置が投票権を有する可動性の高い人にも及んでしまう場合には，投票権を有する者同士の対立を生じる。第二の問題として，旧居住地国と新居住地国との間の「労働所得をめぐる所得源泉・課税権配分の問題」が生じることを指摘した。とりわけ，リモートワークの普及により労働の物理的所在地国と雇用主や労務提供先の所在地国（労働の需要地国）が二つ以上の国にまたがる場面の増加が見込まれ，問題の重要性が増している。第三の問題として，旧居住地国は，可動性の高い人の退出に対する課税権防衛の必要に迫られるという，「旧居住地国の課税権防衛の問題」を指摘した。具体的な法制度としては，黄金ビザや黄金パスポートという移民法上の外国資本・外国人材誘致策に始まり，富裕層誘致のための優遇税制，さらには高所得労働者誘致のための労働所得への優遇税制，デジタルノマド向けの税制といった各種制度を紹介しつつ，わが国における状況を分析し，ありうる税制上の対応策とその限界を論じた。

In the year 2022, the basic analysis group of this study was divided into two groups, and the results of the study "Human Mobility tax Law-- Preface Review". In the same article, the public table is scheduled for 2023. In the same article, the high level of human mobility is related to the problems in the tax policy, and the legal systems of various countries are prompted by the specific points. The first problem is that the mobile people should move to the country of their new residence (the country where the new physics is located), and the talents will cause the tax system to deal with the tax dispute in the new country of residence. The new country of residence, the country of residence, the country of residence. When the tax system is dealt with, the voting system is divided into two categories: the voting system, the tax system, the tax system and the tax system. The second problem is that the old country of residence, the new country of residence, the source of income, the source of income, the distribution of taxes, the distribution of income, the old country of residence, the new country of residence, the source of income, the source of income, the distribution of income, the distribution of income, the source of income, the source of income, the distribution of income, the source of income, the source of income, the distribution of income, the distribution of income, the source of income, the source of income, the distribution of income, the source of income, the source of income, the distribution of income, the source of income, the distribution of income, the distribution of income, the The country where the physics is located employs the principal employer to provide the priority country (the country where the doctor needs the country) or above, and the country where the problem is important is important. The third problem is the old place of residence, the country where the old residence is located, and the mobile population withdraws from the tax prevention system. It is necessary to force the tax prevention problem in the old place of residence. The specific legal system includes the introduction of policies on foreign capital foreigners' materials in the immigration law, the tax system of foreign capital and foreign capital in the immigration law, the tax system of income tax due to the high income of foreign capital, the tax system of tax on income tax, the introduction of tax systems to the tax system, and the analysis of the tax situation of foreign countries. In the tax system, there is a discussion on the limits of the tax system.