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IFA 日本支部 お問い合わせ先


 IFA日本支部は、国際租税協会(International Fiscal Association : IFA)の日本支部としてIFAの事業を援助・促進するとともに、国際租税法・比較租税法及び公財政の研究・発展のために研究会等の開催を行っています。








公益社団法人  日本租税研究協会 内
IFA 日本支部

E-mail: jimkyok@ifa-jb.com
TEL: (03)6206-3945
FAX :(03)6206-3947

(3)  日本支部の役員は、理事の中から、次の通り担当しています。



増井 良啓
大野 雅人
平川 雄士


金子 宏
宮武 敏夫(本部名誉会員) 


青山 慶二
伊藤 剛志
漆 さき
大野 雅人
金子 宏
平川 雄士(委員長)
本田 光宏
増井 良啓
宮武 敏夫(本部名誉会員)
吉村 政穂



Permanent Scientiffic
Member     吉村 政穂
Supervisory Board 

平川 雄士

Asia-Pacific Region



南 繁樹

Young IFA Network (YIN)

吉村 浩一郎

Woman of IFA Network(WIN)

漆 さき、松原 有里




過去の活動は、各年の「Read More....」部分をクリックいただくことで、ご参照いただけます。



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Congress documents(会員限定)


2020 Virtual Programme

 Subject 1: Reconstructing the treaty network
   Subject 2: Exchange of Information: issues, use and collaboration
   Recent developments in international taxation
   YIN Seminar 
   WIN Seminar

2019 London Congress
Subject 1:Interest deductibility: the implementation of BEPS Action 4
Subject 2:Investment Funds
Seminar A:Tax and Sharia instruments
Seminar B:Form and Substance
Seminar C:Indirect taxation and financial services
Seminar D:Hybrid Instruments and entities
Seminar E:Taxation of space
Seminar F:IFA/OECD
Seminar G:Tax transparency/enhanced cooperation/CbCR experience
Seminar H:Unilateral treaty override
Seminar I:Recent developments in international taxation
Seminar J:IFA/EU
Seminar K:Brexit
YIN Seminar 

2018 Soul Congress
2018 Subject 1:Seeking anti-avoidance measures of general nature and scope - GAAR and other rules
2018 Subject 2:Withholding tax in era of BEPS, CIVs and digital economy
2018 Seminar A:Effectiveness of anti-avoidance mechanisms(including limitations of benefits)
2018 Seminar B:Alternatives to resolving tax disputes - evolving experience and possible developments
2018 Seminar C:Limits of tax jurisdiction - non-traditional "business presence"
2018 Seminar D:Recent trends in the taxation of corporate distributions
2018 Seminar E:Tax Incentives to attract foreign direct investments without eroding the tax base
2018 Seminar F:IFA/OECD
2018 Seminar G:Recent International VAT/GST issues from the perspective of basic principles included in the OECD's International VAT/GST Guidlines
2018 Seminar H:Recent Developments in international taxation
2018 Seminar I:Regional Government Officials' Seminar
2018 Seminar J:IFA/EU
2018 YIN Seminar

2017 Rio de Janeiro Congress
2017 Subject 1:Assessing BEPS: Origins, Standards and Responses
2017 Subject 2:The future of transfer pricing 
2017 Seminar A:Fragmentation of contracts and taxation
2017 Seminar B:Automatic Exchange of Information: a New Standard?
2017 Seminar C:Cost-sharing and Cost Contribution Arrangements
2017 Seminar D:Advanced Pricing Agreements and International Tax Impacts
2017 Seminar E:IFA/OECD
2017 Seminar F:Economic Crisis and Protection of Taxpayers’ Rights – Tax Morality?
2017 Seminar G:International Indirect Taxation of Enterprise Services: Multilateral, Internal or Bilateral Approach
2017 Seminar H:Recent Developments in International Taxation
2017 Seminar I:International Tax Impacts of Foreign Exchange Effects
2017 Seminar J:IFA/EU
2017 YIN Seminar

2016 Madrid Congress
2016 Subject 1: Dispute resolution procedures in international tax matters
2016 Subject 2: The notion of tax and the elimination of international double taxation or double non-taxation
2016 Seminar A: Corporate tax officers respond to BEPS
2016 Seminar B: Taxation of activities performed in breach of legal regulations (illegal activities)
2016 Seminar C: Making intelligent investment decisions (tax incentives in Latin America and their effectiveness)
2016 Seminar D: IFA/EU
2016 Seminar E: IFA/OECD
2016 Seminar F: Tax judges Seminar: Access to a Tax Court and the rights to property and to equal treatment
2016 Seminar G: VAT and direct taxation of digital economy
2016 Seminar H: Recent developments in international taxation
2016 Seminar I: Taxation of venture capital: funds, managers and investment structure
2016 Seminar J: Taxation of sportspersons, sport organizations and sport events
2016 YIN Seminar

2015 Basel Congress
2015 Subject 1: Tax incentives for Research & Development (on R & D)
2015 Subject 2: Practical protection of taxpayers' fundamental rights
2015 Seminar A: "Patent Boxes"
2015 Seminar B: The taxation of expatriates
2015 Seminar C: Cross-border supply of services and VAT/GST: Development of IFA proposals
2015 Seminar D: Practical protection of taxpayers in the exchange of information process
2015 Seminar E: Cross-border mergers of companies
2015 Seminar F: IFA/EU: "State aid review as a means to combat aggressive tax planning"
2015 Seminar G: IFA/OECD
2015 Seminar H: The taxation of global families
2015 Seminar I: Effectiveness of the participation exemption
2015 Seminar J: Recent developments in international taxation
2015 Seminar K: Practical protection of taxpayers in the tax litigation process
2015 Seminar L: Timing issues in the application of tax treaties

2014 Mumbai Congress
2014 Short report of proceedings of the Congress
2014 Subject 1: Cross-border outsourcing - issues, strategies and solutions
2014 Subject 2: Qualification of taxable entities and treaty protection
2014 Seminar A: VAT implications of outsourcing and cost-sharing arrangements
2014 Seminar B: Indirect transfer of assets
2014 Seminar C: The taxable residence of companies
2014 Seminar D: Judges' Seminar
2014 Seminar E: IFA/OECD: Update on BEPS work: preventing treaty abuse
2014 Seminar F: UN matters - UN and OECD differences in Model, TP, etc.
2014 Seminar G: Tax issues relating to intangibles
2014 Seminar H: Recent developments in international taxation
2014 Seminar I: Taxation and non-tax treaties
2014 Seminar J: IFA/EU: The impact of EU law on the BEPS initiative
2014 YIN Seminar

2013 Copenhagen Congress
2013 Short report of proceedings of the Congress
2013 Subject 1: The taxation of foreign passive income for groups of companies
2013 Subject 2: Exchange of information and cross-border cooperation between tax authorities
2013 Seminar A: Climate change and international taxation
2013 Seminar B: Cross-border short-term employment
2013 Seminar C: Cross-border loss utilization
2013 Seminar D: IFA/EU "Exchange of information and EU law"
2013 Seminar E: Profit methods and the arm's length principle
2013 Seminar F: IFA/OECD: Base erosion and profit shifting (BEPS)
2013 Seminar G: Jubilee Seminar "How will the tax system look in 25 years?"
2013 Seminar H: Recent developments in international taxation
2013 Seminar I: Subnational taxes and international taxation
2013 Seminar J: Overhead and VAT deductibility (re PE)
2013 YIN Seminar

2012 Boston Congress
2012 Short report of proceedings of the Congress
2012 Subject 1: Enterprise services
2012 Subject 2: Debt-equity conundrum
2012 Seminar A: Penalties and domestic law dispute resolution procedures
2012 Seminar B: Cross-border arbitrage
2012 Seminar C: Mutual agreement procedure and the resolution of cross-border disputes
2012 Seminar D: Article 3(2) and the scope of domestic law
2012 Seminar E: VAT and non-resident sellers
2012 Seminar F: IFA/OECD "Now you see it, now you don't: the elusive concept of permanent establishment"
2012 Seminar G: Developments in cross-border taxation in the Latin American region
2012 Seminar H: Cross-border charitable and other pro-bono contributions
2012 Seminar I: International telecommunications income
2012 Seminar J: Recent developments in international taxation
2012 Seminar K: IFA/EU: Taxation of financial transactions
2012 Seminar L: Limitations on benefits articles in income treaties: the current state of play
2012 YIN Seminar
2012 ER Project Seminar

2011 Paris Congress
2011 Short report of proceedings of the Congress
2011 Subject 1: Cross-border business restructuring
2011 Subject 2: Key practical issues to eliminate double taxation of business income
2011 Seminar A: VAT aspects of business restructuring
2011 Seminar B: The corporate tax base: alternative basis for corporate taxation and its international consequences
2011 Seminar C: Credit vs exemption
2011 Seminar D: IFA/EU: Double taxation and EU law
2011 Seminar E: Recent developments in international taxation
2011 Seminar F: Uncertain tax positions
2011 Seminar G: Collective investment vehicles
2011 Seminar H: IFA/OECD: "Liable to no tax"
2011 Seminar I: Immovable property and treaties
2011 Seminar J: Tax rulings in an international framework
2011 YIN Seminar

2010 Rome Congress
2010 Short report of proceedings of the Congress
2010 Subject 1: Tax treaties and tax avoidance: application of anti-avoidance provisions
2010 Subject 2: Death as a taxable event and its international ramifications
2010 Seminar A: The subsidiary as a permanent establishment
2010 Seminar B: The privilege for tax advice
2010 Seminar C: Tax treaty regime of trust income
2010 Seminar D: VAT/GST and group companies
2010 Seminar E: IFA/OECD: red card 17?
2010 Seminar F: Tax havens
2010 Seminar G: Tax indemnities in m&a and other commercial transactions
2010 Seminar H: Recent developments in international taxation
2010 Seminar I: International assistance in the collection of taxes
2010 Seminar J: IFA/EU State aid
2010 YIN Seminar

2009 Vancouver Congress
2009 Short report of proceedings of the Congress
2009 Subject 1: Is there a permanent establishment ?
2009 Subject 2: Foreign exchange issues in international taxation
2009 Seminar A: (Break-out Session Subject 1): Alternative PE rules
2009 Seminar B: (Companion to Subject 1): Physical presence and equivalent concepts for VAT purposes
2009 Seminar C: (Companion to Subject 2): Foreign exchange issues arising under Controlled Foreign Corporation (CFC) rules
2009 Seminar D: Taxation of portfolio investment in real estate (including REIT regimes)
2009 Seminar E: Special measures for temporary residents
2009 Seminar F: IFA/OECD: New Article 7 "Something new, something old"
2009 Seminar G: IFA/EU: The death of withholding taxes ?
2009 Seminar H: Where is the pony: the development of international tax policy
2009 Seminar I: Race to the bottom? The taxation of mobile activities
2009 Seminar J: Recent developments in international taxation
2009 Seminar K: The future role of international organisations in tax matters
2009 Seminar L: Corporate emigration and immigration
2009 Seminar M: Taxation of software payments: an update
2009 Seminar N: Tax amnesties
2009 YIN Seminar: EC law aspects of hybrid entities and Moot Court Session

2008 Brussels Congress
2008 Short report of proceedings of the Congress
2008 Subject 1 : Non-discrimination at the crossroads of international taxation
2008 Subject 2: New tendencies in tax treatment of cross-border interest of corporations
2008 Seminar A: The impact of Eu non-discrimination rules on non-EU countries
2008 Seminar B: Indirect taxation of public bodies
2008 Seminar C: The EU interest - savings directive
2008 Seminar D: Cross-border pensions
2008 Seminar E: IFA/OECD - short term assignments
2008 Seminar F: The use of foreign court rulings for treaty interpretation purposes
2008 Seminar G: Tax risk management
2008 Seminar H: Recent developments in international tax
2008 Seminar I: IFA/EU - consolidated tax base
2008 Seminar J: From confrontation to cooperation; the taxpayer and the tax administration
2008 Seminar YIN: The relationship between European community law and international tax law

2007 Kyoto Congress
2007 Short report of proceedings of the Congress
2007 Subject I : Transfer pricing and intangibles
2007 Subject 2 : Conflicts in the attribution of income to a person
2007 Seminar A : IFA/EU - Abuse and EU tax law
2007 Seminar B : International tax aspects of trading in emission allowances
2007 Seminar C : Transfer pricing and cost sharing arrangements
2007 Seminar D : Treaty entitlement and limitation on benefits (LOB) clauses
2007 Seminar E : IFA/OECD - non-discrimination issues
2007 Seminar F : Treaty entitlement and collective investment vehicles (including trusts)
2007 Seminar G : Transfer pricing and indirect taxation
2007 Seminar H : Recent developments in international tax
2007 Seminar I : Taxation of multinational service partnerships
2007 Seminar J : Tax treaty dispute resolution mechanisms
2007 Seminar YIN : Recent developments in tax research

2006 Amsterdam Congress
2006 Short report of proceedings of the Congress
2006 Subject I : The tax consequences of restructuring of indebtedness (debt work-outs)
2006 Subject I : 2006 Break-out session A : The tax consequences of restructuring of indebtedness (debt work-outs) between related parties
2006 Subject II : The attribution of profits to permanent establishments (PEs)
2006 Subject II : 2006 Break-out session A : The attribution of profits to PEs : selected issues for financial institutions
2006 Subject II : 2006 Break-out session B : The attribution of profits to PEs : EC law and non-discrimination issues
2006 Seminar A : Indirect tax aspects of cross-border services
2006 Seminar B : IFA/OECD - Do enterprises mean business ?
2006 Seminar C : International cooperation in countering tax avoidance
2006 Seminar D : The effect of regional and global trade agreements on domestic tax law and bilateral tax conventions
2006 Seminar E : Recent developments in international tax
2006 Seminar F : IFA/EU : the need and scope for coordination of tax policies in the EU
2006 Seminar G : Tax accounting versus commercial accounting
2006 Seminar YIN : Debt-to-equity conversion

2005 Buenos Aires Congress
2005 Short report of proceedings of the Congress
2005 Subject I : Source and residence : new configuration of their principles
2005 Subject I : Break-out Session A : Source taxation : practical issues in determining the amount to tax
2005 Subject I : Break-out Session B : Residence taxation : practical issues in relief of double taxation
2005 Subject II : Tax treatment of international acquisitions of businesses
2005 Subject II : Break-out Session A : Post acquisition restructuring
2005 Subject II : Break-out Session B : Tax aspects of financing the acquisitions
2005 Seminar A : Fundamental rights of taxpayers
2005 Seminar B : IFA/OECD - the definition of royalties in the OECD Model Convention
2005 Seminar C : Coordination of taxes in economic unions/common markets
2005 Seminar D : Recent developments in international tax
2005 Seminar E : Moving away from source taxation : re-organising supply chains
2005 Seminar F : Capital gains dealing with shares of real estate companies
2005 Special Seminar on Perspectives of foreign investment and taxes in Argentina

(1) IFA本部

   IFA本部SNS(Twitter, Linkedin)
(2) 年次総会(Annual Congress)

  •  第76回年次総会・ケープタウン(http://ifa2022capetown.com/) 
  •  第75回年次総会・ベルリン(https://www.ifatax2021.com/)
  •  第74回年次総会・カンクン(https://www.ifacancun2020.com/
  •  第73回年次総会・ロンドン(https://www.ifa2019london.com/)
  •   第72回年次総会・ソウル
  •  第71回年次総会・リオデジャネイロ
  •   第70回年次総会・マドリッド
  •  第69回年次総会・バーゼル
  •  第68回年次総会・ムンバイ
  •  第67回年次総会・コペンハーゲン
  •   第66回年次総会・ボストン
  •   第65回年次総会・パリ
  •   第64回年次総会・ローマ
  •   第63回年次総会・バンクーバー
  •   第62回年次総会・ブリュッセル
  •   第61回年次総会・京都





議題2:所得の人的帰属の抵触(統括報告者:Joanna C. Wheeler)



(3) アジア太平洋地域会合(Asia Pacific Regional Meetings)


  •    2020年 第6回地域会合、香港 (https://ifahongkong2020.org/)
  •    2019年 第5回地域会合、メルボルン(https://ifamelbourne2019.org/
  •  2018年 第4回地域会合、台北
  •  2017年 第3回地域会合、ニューデリー
  •  2016年 第2回地域会合、ソウル
  •  2015年 第1回地域会合、シンガポール

(4) 各国支部

アルゼンチン (https://www.aaef.org.ar)
イギリス (http://www.ifa-uk.org
オランダ (http://www.ifa-nl.org/)
オーストラリア (https://ifa-australia.com.au/)
シンガポール (https://www.ifasingapore.org/)
パナマ (https://www.ifapanama.org/)
フィンランド (http://www.ifafinland.fi/)
ブラジル (http://www.abdf.com.br/)
フランス (http://www.ifa-france.eu/)
ブルガリア (http://ifa-bulgaria.com/en_US/)
ポーランド (http://www.ifa.org.pl/)
ボスニア・ヘルツェゴビナ (http://www.ifa-bih.ba/)
香港 (https://www.ifahongkong.org/)
マレーシア (http://www.ifa.my/)
南アフリカ (http://www.ifasouthafrica.org/)
リヒテンシュタイン (https://www.ifa-fl.li/)
ルクセンブルグ (http://www.ifa-luxembourg.lu/fr)

(5) Guide to Japanese Tax Law

  This is a brief guide to English material of tax law in Japan. There is very little source in English. But some material is available on following websites.

① Tax Code
  The English versions of Japanese tax laws are available on the website of the Cabinet Secretariat.

・ Cabinet Secretariat(内閣府)
内閣府ホームページ (cao.go.jp)
Translations of laws and Regulations (in compliance with Standard Bilingual Dictionary) (法令翻訳データ(標準対訳辞書対応))
Income Tax Act (Limited to the provisions related to nonresidents and foreign corporations) (所得税法(非居住者・外国法人関連部分))
Corporation Tax Act (Limited to the provisions related to foreign corporations) (法人税法(外国法人関連部分))
The original Japanese texts are available on the website of the Ministry of Justice.
・ Ministry of Justice(法務省)
Database of Japanese laws and regulations (in Japanese)
トップ | e-Govポータル

②Other material for Japanese Tax Law
  Some material is available in English from the Ministry of Finance Japan and the National Tax Agency Japan.

・ Ministry of Finance Japan(財務省)
Tax Policy(http://www.mof.go.jp/english/tax_policy/
“Let’s Learn More About Taxes (July, 2013)”
“Basic Idea for Fundamental Reform of Income Tax (November 2008)”

・ National Tax Agency Japan
“National Tax Agency Report”
“APA Program Report”
"MAP Report"

Material for Local Tax is available in English from the Ministry of Internal Affairs and Communications.
・ Ministry of Internal Affairs and Communications
“White Paper on Local Public Finance”

③ Material for Japanese Law
  Material for Japanese Judicial System is available in English from the Supreme Court of Japan.

・ Supreme Court of Japan
“Judicial System in Japan”
“Judgments of the Supreme Court”



公益社団法人 日本租税研究協会 (https://www.soken.or.jp/)




公益社団法人  日本租税研究協会 内
IFA 日本支部

TEL (03)6206-3945
FAX (03)6206-3947