（Last updated : 2026-04-22 21:39:28）
  YUYA SUZUKI
   Department   Department of Law, Faculty of Law
   Position   Professor
■ Present specialized field
Tax Law/International Taxation (Key Word：International Taxation,European Taxation,Tax Conventions,International Tax Law,Tax Law) 
■ Book and thesis
1. Article Judgment (Supreme Court) of November 6, 2023 in view of reasons for petition for acceptance of final appeal Journal of Graduate Institute for Entrepreneurial Studies pp.31-44 (Single) 2025/04/01
2. Article Characterization of CFC legislation in UK: in the light of Bricom Holdings Case Yokohama Law Review pp.143-186 (Single) 2024/09/25
3. Article What is Permissible Administrative Enactment?: Applicability of One Classification to Tax Law YOKOHAMA JOURNAL OF SOCIAL SCIENCES pp.35-55 (Single) 2024/08/20
4. Article Is “interpretative rationale” reasonable on compensations and on considerations? : especially in relation to withholding tax Journal of Graduate Institute for Entrepreneurial Studies pp.33-46 (Single) 2024/04/01
5. Article The U.K. theory and case surrounding treaty underride: in view of relationship between tax treaty and national tax legislation Yokohama Law Review pp.279-322 (Single) 2023/03/25
6. Article (Special Contribution) The meaning of “Tax Rate” under Act on Special Measures Concerning Taxation JAPAN TAX RESEARCH INSTITUTE pp.22-26 (Single) 2023/01/20
7. Article When should we consider “Shareholding requirements” in accordance with Act on Special Measures Concerning Taxation? : in view of legislative history Journal of Graduate Institute for Entrepreneurial Studies pp.17-29 (Single) 2022/04
8. Article The concept of "shareholders" in tax law: in comparison with Companies Act Journal of Graduate Institute for Entrepreneurial Studies pp.33-46 (Single) 2021/04
9. Article (Small Article) Japanese Corporate Taxation viewed from Group approach JAPAN TAX RESEARCH INSTITUTE pp.94-98 (Single) 2020/11/20
10. Article Conflicts between tax conventions and national tax legislations: two issues RIBEN WENTI YANJIU pp.282-294 (Single) 2018/07
Display all(17)
■ Book and thesis
1. Book 106 A: CAHIERS DE DROIT FISCAL INTERNATIONAL: GROUP APPROACH AND SEPARATE ENTITY APPROACH IN DOMESTIC AND INTERNATIONAL TAX LAW  pp.457-472 (Collaboration) 2022/06/17
2. Book JAPANESE AND CHINESE CORPORATIONS TO IMPLEMENT FOR THE SDGS: CREATING SOCIAL AND ECONOMIC VALUE  pp.70-80 (Collaboration) 2021/12
3. Book OECD- 2010 MODEL TAX CONVENTION ON INCOME AND ON CAPITAL  pp.88頁〜170頁 (Collaboration) 2011/11/30
4. Book OECD- 2008 MODEL TAX CONVENTION ON INCOME AND ON CAPITAL  pp.79頁～136 頁 (Collaboration) 2009/06/10
5. Book DICTIONARY ON TAX TERMINOLOGIES, 7th Ed  pp.抽出不可能  2007/03/15
6. Book OECD- 2005 MODEL TAX CONVENTION ON INCOME AND ON CAPITAL  pp.75頁～120 頁 (Collaboration) 2006/07/14
7. Book OECD- 2003 MODEL TAX CONVENTION ON INCOME AND ON CAPITAL  pp.75頁-118頁 (Collaboration) 2003/11/28
8. Other Case Comments: Judgment (Tokyo District Court) of May 30, 2023: Who is a resident of the Contracting State under Tax Convention? JURIST pp.158-159 (Single) 2025/05/20
9. Other Evaluation of foreign property in Japanese inheritance tax law: Uniform or unique WU International Taxation Research Paper Series 2024(09),pp.1-17 (Single) 2024/09/18
10. Other Case Comments: Judgment (Tokyo District Court) of Sep. 14, 2022: Does reimbursement of cost fall under domestic source income? JURIST pp.151-154 (Single) 2024/06/01
Display all(25)
■ Academic conference presentation
1. 2026/02/20 Can we limit the scope of a tax law wording also used in civil law? (The 981st Meeting, Study Group on Tax Cases, Tokyo, 2026)
2. 2024/02/16 Does reimbursement of pre-paid expenses fall with domestic source income? (The 942nd Meeting, Study Group on Tax Cases, Tokyo)
3. 2023/03/25 SDGs and Japanese Taxation (International Seminar on Sustainable Development Cooperation between Chinese and Japanese Enterprises)
4. 2022/04/15 When should we consider claim of right in accordance with Act on Special Measures Concerning Taxation? (The 907th Meeting, Study Group on Tax Cases, Tokyo, 2022.)
5. 2020/08/07 Subject 1: Group approach and separate entity approach in domestic and international tax law (Intermediate presentations by Branch Reporters at 2021 Berlin IFA Congress (assembled by International Fiscal Association Japanese Branch))
6. 2018/12/26 Taxation Problems and Legislation Act for Preventing Tax Evasion under Digital Economy: Japanese Perspective (Group of Two: Leading Asian Inter-College Joint Tax Program)
7. The Anti-tax Haven Legislation in International Tax Order (Poster Panel, at 61st Congress of the International Fiscal Association)
8. 2005/08/25 The Anti-tax Haven Legislation and Tax Convention (Research Meeting with practitioners)
9. 2004/07/08 The Anti-tax Haven Legislation in International Tax Order (Meeting of Research Students, assembled by Academic Council, of International Bureau of Fiscal Documentation)
10. 2003/02/14 Tax Treatment under Art. 40 of Act on Special Measures Concerning Taxation (Research Meeting of Tokyo Local Licensed Tax Attorney Association Yokohama Central Brance Office)
■ Winning science prize
1. 2024/03 General incorporated foundation, Shin Nihon Hoki Foundation Research Awards (Accounting and Taxation) (The U.K. theory and case surrounding treaty underride: in view of relationship between tax treaty and national tax legislation, YOKOHAMA LAW REVIEW Vol. 31 No. 3 (2023), 279-322)
2. 2016 Graduate Institute for Entrepreneurial Studies Awards for diligent activities
■ Research topic, funded research, and department laboratory expense
1. 2022/11～2024/10  Valuation of beneficially owned property in relation to "foreign" trust in accordance with Inheritance Tax Act  (Key Word : )
2. 2020/02～2021/07  A re-inquiry into the meaning of "interest income" in line with diversity of financial sector  (Key Word : )
3. 2016/02～2017/04  An inquiry into taxation of revenue derived from international financial transaction  (Key Word : )
4. 2005/04～2007/03  The Anti-tax Haven Legislation in International Tax Order  (Key Word : )
■ Academic background
1. 2013/03
Degree Acquisition		 YOKOHAMA NATIONAL UNIVERSITY, Doctor of Laws
2. 2003/04～2012/03 Doctoral Course, Department of International and Business Law at the International Graduate School of Social Sciences, YOKOHAMA NATIONAL UNIVERSITY
3. 2003/03
Degree Acquisition		 YOKOHAMA NATIONAL UNIVERSITY, Master of International and Business Law
4. 2000/04～2003/03 Master's Course, Department of Business Relations Law at the International Graduate School of Social Sciences, YOKOHAMA NATIONAL UNIVERSITY
5. 2000/03
Degree Acquisition		 YOKOHAMA NATIONAL UNIVERSITY, Bachelor of Economics
6. 1996/04～2000/03 College of Economics, YOKOHAMA NATIONAL UNIVERSITY
■ Belonging society
1. 2025/12～ Japan Tax Accounting Association
2. 2021/01～ European Association of Tax Law Professors
3. 2015/08～ International Fiscal Association
4. 2015/03～ The Japanese Society for Tax Law
■ Main Subject
Tax Law