Updated on 2022/12/05

写真a

 
FUJIMAKI Kazuo
 
Organization
Academic Assembly Institute of Humanities and Social Sciences KEIZAIGAKU KEIRETU Professor
College of Creative Studies Professor
Faculty of Economic Sciences Professor
Title
Professor
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Degree

  • 博士(学術) ( 2013.9   新潟大学 )

Research Areas

  • Humanities & Social Sciences / Public law

Research History (researchmap)

  • Niigata University Faculty of Economics Department of Business Administration   Professor

    2017.4

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  • Niigata University   Graduate School of Modern Society and Culture Multisocial Studies   Professor

    2014.3

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  • 新潟大学 人文社会科学系   大学院現代社会文化研究科経済経営専攻   教授

    2014.3

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  • 新潟大学 人文社会科学系   大学院現代社会文化研究科共生社会研究専攻   教授

    2014.3

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  • Niigata University   Faculty of Economics Department of Business Administration   Professor

    2014.3

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  • Niigata University   Graduate School of Modern Society and Culture Economics and Management   Professor

    2014.3

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  • Niigata University Faculty of Economics Department of Business Administration   Professor

    2014.3 - 2017.3

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  • Niigata University   Graduate School of Modern Society and Culture Economics and Management   Associate Professor

    2012.4 - 2014.2

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  • 新潟大学 人文社会科学系   大学院現代社会文化研究科共生社会研究専攻   准教授

    2012.4 - 2014.2

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  • Niigata University   Graduate School of Modern Society and Culture Multisocial Studies   Associate Professor

    2012.4 - 2014.2

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  • Niigata University   Faculty of Economics Department of Business Administration   Associate Professor

    2007.4 - 2014.2

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  • 国税庁(本庁調査課等10年、関東信越国税局5年、署4年、国税不服審判所本部2年、税務大学校研究部4年)   職員(事務系)

    1982.4 - 2007.3

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Research History

  • Niigata University   Faculty of Economic Sciences Department of Interdisciplinary Economic Studies   Professor

    2020.4

  • Niigata University   College of Creative Studies   Professor

    2017.4

  • Niigata University   Graduate School of Modern Society and Culture Multisocial Studies   Professor

    2014.3 - 2020.3

  • Niigata University   Graduate School of Modern Society and Culture Economics and Management   Professor

    2014.3 - 2020.3

  • Niigata University   Faculty of Economics Department of Business Administration   Professor

    2014.3 - 2020.3

  • Niigata University   Graduate School of Modern Society and Culture Multisocial Studies   Associate Professor

    2012.4 - 2014.2

  • Niigata University   Graduate School of Modern Society and Culture Economics and Management   Associate Professor

    2012.4 - 2014.2

  • Niigata University   Faculty of Economics Department of Business Administration   Associate Professor

    2007.4 - 2014.2

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Education

  • 博士(学術)学位取得 新潟大学

    2013.9

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Professional Memberships

 

Papers

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Books

  • Japan's Consumption Tax System and Its Essential Features -Relevance to Labor Costs-

    Fujimaki Kazuo( Role: Sole author)

    2020.3 

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  • 日本人の納税者意識

    藤巻 一男( Role: Sole author)

    税務経理協会  2012.3 

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MISC

  • Introduction: The Era of "Woe"

    Human and Society   3   1 - 1   2020.3

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)  

    File: 3_1-1 (1).pdf

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Presentations

  • 消費税の仕組みの裏側―人件費との関係―【オンライン講演】 Invited

    藤巻一男

    新潟大学六華会計人会  2020.10 

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    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • かしわざき市民大学後期講座 Invited

    藤巻 一男

    2019.10  柏崎市教育委員会

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    Language:Japanese  

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  • 消費税法における簡易仕入税額控除制度の問題と限界―人件費アプローチに基づく特例措置の提言― Invited

    藤巻 一男

    新潟大学六華会計人会 講演会  2018.9 

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    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • 社会人向け租税教育における課題と困難性―所得税と消費税の特徴に関する多面的・多角的考察― Invited

    藤巻 一男

    平成30年度 租税教育セミナー(関東信越国税局主催,新潟県教育委員会等後援)  2018.8 

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    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • 社会人向け租税教育における課題と困難性―納税者意識調査の結果を踏まえて― Invited

    藤巻 一男

    東京税理士会 第4回 租税リテラシー教育研究検討会  2018.7 

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    Language:Japanese   Presentation type:Oral presentation (general)  

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  • 消費税率10%引き上げ後の未来の税体系について考える―計算構造から見た消費税の限界と所得税の復権― Invited

    藤巻 一男

    新潟大学六華会計人会 租税研修会  2015.3 

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    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • 所得税と消費税の負担の在り方と社会的信頼感の醸成について―社会調査の分析結果を踏まえて― Invited

    藤巻 一男

    近畿税理士会 租税教育研修会  2014.12 

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    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • 租税負担と受益に関する国民意識について Invited

    藤巻 一男

    税務大学校 税務研究会  2010.3 

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    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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Awards

  • 租税資料館賞

    2004.10   公益財団法人租税資料館   我が国の移転価格税制における推定課税について

    藤巻 一男

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    Award type:Award from publisher, newspaper, foundation, etc.  Country:Japan

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  • 日税研究賞 特別賞 (実務家の部)

    2003.7   公益財団法人日本税務研究センター   海外直接投資の動向と国際課税問題に関する一考察-現地法人の再投資・配当行動を中心として-

    藤巻 一男

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    Award type:Award from publisher, newspaper, foundation, etc.  Country:Japan

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Research Projects

  • 消費税の軽減税率等が事業者に及ぼす影響の分析と人件費アプローチによる対応策の検討

    Grant number:20K01290  2020.4 - 2024.3

    日本学術振興会  科学研究費助成事業 基盤研究(C)  基盤研究(C)

    藤巻 一男

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    Authorship:Principal investigator 

    Grant amount:\3120000 ( Direct Cost: \2400000 、 Indirect Cost:\720000 )

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  • An Empirical Analysis on the Difficulty of Shifting of Consumption Tax Caused by the Calculation Structure and A Research of Special Measures in Consumption Tax Law for the Small and Medium Business

    Grant number:15K12968  2015.4 - 2019.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research Grant-in-Aid for Challenging Exploratory Research  Grant-in-Aid for Challenging Exploratory Research

    Fujimaki Kazuo

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    Authorship:Principal investigator 

    Grant amount:\2340000 ( Direct Cost: \1800000 、 Indirect Cost:\540000 )

    The purpose of this study was to clarify the problems and limitations of simplified input tax credit system (hereinafter referred to as SITCS) introduced for the purpose of reducing burden of calculation process of consumption tax amount for small and medium-sized enterprises (hereinafter referred to as SME) and to make a proposal for alternative measure to replace SITCS. Consumption tax is expected to be added on (shifted to) the price of goods and services offered by business enterprises and ultimately borne by consumers. However, in fact, shifting of the tax is sometimes difficult for some SME in economically weak position. In such a case, they are forced to bear all or a part of the consumption tax. It is so-called “Sonzei”. This study was performed to solve the problem on difficulty of shifting of the tax and indicate an outline of the fair and simple special measure focusing on labor costs which are the main components of value added i.e. the tax base of consumption tax.

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  • An Empirical Study of Japanese Attitudes toward Taxes and Public Services

    Grant number:21530294  2009.4 - 2014.3

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

    FUJIMAKI Kazuo

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    Authorship:Principal investigator 

    Grant amount:\2730000 ( Direct Cost: \2100000 、 Indirect Cost:\630000 )

    The purpose of this study is to clarify Japanese attitudes toward taxes and public services by conducting internet-based questionnaire surveys and field work.
    Internet-based surveys were conducted 4 times during the 5-year study period, and trends were investigated concerning items such as sex, age, annual household income, and occupation.
    This study deals with appropriate burden sharing of income tax, consumption tax and corporation tax, as well as with building trusting relationships within Japanese society, based on the analysis of these survey results.

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Teaching Experience

  • 演習II

    2022
    Institution name:新潟大学

  • 演習I

    2022
    Institution name:新潟大学

  • 特殊講義(税理士会寄附講義)

    2021
    Institution name:新潟大学

  • 会計学概略講義

    2021
    Institution name:新潟大学

  • 概略講義(税務行政実務入門)

    2021
    Institution name:新潟大学

  • 研究入門

    2021
    Institution name:新潟大学

  • 卒業論文

    2021
    Institution name:新潟大学

  • 租税理論研究

    2021
    Institution name:新潟大学

  • スタディスキルズIII

    2021
    Institution name:新潟大学

  • スタディスキルズII

    2021
    Institution name:新潟大学

  • リフレクションデザインIII

    2020
    Institution name:新潟大学

  • 税務行政実務入門

    2018
    Institution name:新潟大学

  • リフレクションデザインII

    2017
    Institution name:新潟大学

  • 領域概説 A (経済学)

    2017
    Institution name:新潟大学

  • 会計学特殊講義

    2017
    Institution name:新潟大学

  • 会計税務インターンシップ

    2016
    -
    2017
    Institution name:新潟大学

  • 経済経営総合演習

    2016
    Institution name:新潟大学

  • 卒業論文(藤巻一男)

    2014
    -
    2016
    Institution name:新潟大学

  • 演習ⅠA(藤巻一男)

    2014
    -
    2016
    Institution name:新潟大学

  • 演習ⅡA(藤巻一男)

    2014
    -
    2016
    Institution name:新潟大学

  • 演習ⅠB(藤巻一男)

    2014
    -
    2015
    Institution name:新潟大学

  • 演習ⅡB(藤巻一男)

    2014
    -
    2015
    Institution name:新潟大学

  • 演習ⅡB

    2010
    -
    2021
    Institution name:新潟大学

  • 演習ⅡA

    2010
    -
    2021
    Institution name:新潟大学

  • スタディスキルズ(経営学科)

    2010
    -
    2019
    Institution name:新潟大学

  • テクニカル・ヴィジット

    2010
    -
    2015
    Institution name:新潟大学

  • 演習ⅠB

    2009
    -
    2021
    Institution name:新潟大学

  • 演習ⅠA

    2009
    -
    2021
    Institution name:新潟大学

  • 卒業論文

    2009
    -
    2019
    Institution name:新潟大学

  • 租税理論Ⅱ

    2008
    Institution name:新潟大学

  • 課題研究Ⅰ

    2008
    Institution name:新潟大学

  • 課題研究Ⅱ

    2008
    Institution name:新潟大学

  • 租税理論Ⅰ

    2008
    Institution name:新潟大学

  • 課題研究Ⅲ

    2008
    Institution name:新潟大学

  • 税法入門

    2008
    -
    2016
    Institution name:新潟大学

  • 特定研究Ⅲ

    2008
    -
    2014
    Institution name:新潟大学

  • 租税理論研究

    2008
    -
    2014
    Institution name:新潟大学

  • 特定研究Ⅰ

    2008
    -
    2014
    Institution name:新潟大学

  • 特定研究Ⅱ

    2008
    -
    2014
    Institution name:新潟大学

  • 文献演習Ⅱ

    2008
    -
    2009
    Institution name:新潟大学

  • 文献演習Ⅲ

    2008
    -
    2009
    Institution name:新潟大学

  • 文献演習Ⅰ

    2008
    Institution name:新潟大学

  • 租税理論特論

    2007
    Institution name:新潟大学

  • 租税理論

    2007
    Institution name:新潟大学

  • 租税理論演習

    2007
    Institution name:新潟大学

  • 租税理論I

    2007
    Institution name:新潟大学

  • 課題研究I

    2007
    Institution name:新潟大学

  • 課題研究II

    2007
    Institution name:新潟大学

  • 文献演習II

    2007
    Institution name:新潟大学

  • 課題研究III

    2007
    Institution name:新潟大学

  • 租税理論II

    2007
    Institution name:新潟大学

  • 文献演習I

    2007
    Institution name:新潟大学

  • 文献演習III

    2007
    Institution name:新潟大学

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Social Activities

  • 新潟県高等学校商業クラブ研究発表大会審査委員長

    Role(s): Commentator

    新潟県高等学校商業クラブ  2019.9

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  • 新潟県高等学校商業クラブ研究発表大会審査委員長

    Role(s): Commentator

    新潟県高等学校商業クラブ  2018.9

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  • 新潟県立新潟商業高等学校 学校評議員

    2010.5 - 2013.3

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