Earticle

초록

영어

In order to enrich the theory of taxation law and establishing and improving the independent taxation law system, scholars of Japanese taxation law have been researching from various angles of theories of tax laws, including a new way that is from the point “on the Relationship between taxation law and private law” to examine and observe the relationship between taxation law and other departments in the law system. The theory of “On the Relationship between tax law and private law” have originated in Germany, and to have been inherited and developed and been enriched further in jurisprudence in Japan. As the “Unified theory”that is one of opinion in the theory of “Relationship between tax law and private law” is built on the base of the theory of “rule of law”, and its core content is to emphasize the unity of the whole legal order and legal stability and predictability in their own, so it is widely recognized in the Japanese theoretical study on taxation law. The “unified theory” as a theoretical basis for us to rethink the relationship between the taxation law and other legal subjects, and the reform of tax system has a positive reference value.

목차

一、引言
 二、“税法与私法关系论”之起源
  (一) 税法依从于私法时期
  (二) 税法独立于私法时期－“独立说”
  (三) 税法与私法统一时期－“统一说”、“合目的说”
  (四) 小结
 三、“税法与私法关系论”在日本税法学理论之发展
  (一) 税法与私法关系论的争论点
  (二) 税法与私法关系论之发展－关于“借用概念的解释”问题
  (三) 小结
 四. “税法与私法关系论”在日本司法判例之发展
 五、结应语－“税法与私法关系论”之启示
 《参考文献》
 Abstract

저자

• 楊广平 [ 양엄평 | 韩国全北大学法学院访问学者,中国南开大学法学院副教授,日本一桥大学法学博士 ]

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