HAKAMATA YUJI    Department   Professional Graduate School  , Graduate School of Professional Accountancy    Position   Professor
Research Period	2012/04～2014/03
Research Topic	A study on judicial anti-tax avoidance doctrines in the United States
Research Type	KAKENHI Research
Consignor	Japan Society for the Promotion of Science
Research Program Type	Grant-in-Aid for Challenging Exploratory Research
KAKENHI Grant No.	24653007
Representative Person	HAKAMATA Yuji
Details	This study also analyze the developments of the anti-tax doctrines until 1950's, studying tax cases on corporate reorganization and on disregard of corporate entity.