{"id":16805,"date":"2026-03-19T10:47:39","date_gmt":"2026-03-19T01:47:39","guid":{"rendered":"http:\/\/news.osipp.osaka-u.ac.jp\/?p=16805"},"modified":"2026-03-19T10:47:39","modified_gmt":"2026-03-19T01:47:39","slug":"%ef%bc%92%e6%9c%88%e3%81%ae%e7%a0%94%e7%a9%b6%e6%a5%ad%e7%b8%be","status":"publish","type":"post","link":"https:\/\/news.osipp.osaka-u.ac.jp\/?p=16805","title":{"rendered":"\uff12\u6708\u306e\u7814\u7a76\u696d\u7e3e"},"content":{"rendered":"

OSIPP\u57fa\u5e79\u8b1b\u5ea7\u6559\u54e1\u306e2\u6708\u306e\u7814\u7a76\u696d\u7e3e\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u4e2d\u5d8b\u5553\u96c4 \u5148\u751f\u3000
\n\u30fb\u9ad9\u7530\u967d\u5948\u5b50 \u5148\u751f\u3000
\n\u30fb\u5927\u4e45\u4fdd\u90a6\u5f66 \u5148\u751f\u3000
\n\u30fb\u5ddd\u7aaa \u60a6\u7ae0 \u5148\u751f\u3000
\n<\/strong><\/p>\n

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\n

\u4e2d\u5d8b\u5553\u96c4\uff08\u8ad6\u6587\uff09<\/p>\n

\u300c\u30e2\u30f3\u30ed\u30fc\u30fb\u30c9\u30af\u30c8\u30ea\u30f3\u306e\u6b74\u53f2\u7684\u6c34\u8108\u300d\u300e\u4e16\u754c\u300f1003\u53f7\uff082026\u5e743 \u6708\uff09\u300134\uff5e39\u9801
\nhttps:\/\/www.iwanami.co.jp\/book\/b10159266.html<\/a><\/p>\n<\/blockquote>\n

\u6982\u8981\uff1a\u6628\u5e7412\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u5916\u4ea4\u30fb\u5b89\u5168\u4fdd\u969c\u306e\u57fa\u672c\u65b9\u91dd\u300c\u56fd\u5bb6\u5b89\u5168\u4fdd\u969c\u6226\u7565\u300d\u3067\u63b2\u3052\u3089\u308c\u305f\u30e2\u30f3\u30ed\u30fc\u30fb\u30c9\u30af\u30c8\u30ea\u30f3\u306e\u30c8\u30e9\u30f3\u30d7\u7cfb\u8ad6\uff08\u30b3\u30ed\u30e9\u30ea\u30fc\uff09\u3001\u3044\u308f\u3086\u308b\u30c9\u30f3\u30ed\u30fc\u4e3b\u7fa9\u3092\u80cc\u666f\u3068\u3057\u305f\u3001\u5e74\u59cb\u306e\u7c73\u8ecd\u4ecb\u5165\u306b\u3088\u308b\u30d9\u30cd\u30ba\u30a8\u30e9\u306e\u30de\u30c9\u30a5\u30ed\u5927\u7d71\u9818\u62d8\u675f\u3092\u53d7\u3051\u3066\u3001\u30e2\u30f3\u30ed\u30fc\u30fb\u30c9\u30af\u30c8\u30ea\u30f3\u306b\u57fa\u3065\u304f\u30a2\u30e1\u30ea\u30ab\u306e\u4e2d\u5357\u7c73\u3078\u306e\u4ecb\u5165\u306e\u6b74\u53f2\u3001\u307e\u305f\u3001\u30e2\u30f3\u30ed\u30fc\u30fb\u30c9\u30af\u30c8\u30ea\u30f3\u3068\u56fd\u969b\u6cd5\u30fb\u56fd\u969b\u6a5f\u95a2\u3068\u306e\u95a2\u4fc2\u7b49\u3092\u8ad6\u3058\u305f\u3002<\/p>\n

 <\/p>\n

\n

Hinako Takata <\/strong>\uff08\u5358\u8457\uff09<\/p>\n

Pluralising Actors and Norms in Human Rights Treaties: Beyond Monolithic States<\/em> (Hart Publishing, 2026)\u3001\u67fb\u8aad\u6709
\nhttps:\/\/www.bloomsbury.com\/us\/pluralising-actors-and-norms-in-human-rights-treaties-9781509984077\/<\/a><\/p>\n<\/blockquote>\n

Abstract:This book seeks to challenge the classical yet still-dominant paradigm of international law, where \u2018states\u2019, as unitary and monolithic entities, are treated as the sole subjects of legal observation and regulation. It aims to offer a new paradigm for understanding and guiding recent human rights law practices, where both actors and norms are pluralised beyond a unitary and monolithic \u2018state\u2019 and international law as norms of, by and for \u2018states\u2019. It argues that each type of state organ \u2013 national courts, parliaments, administrative organs and national human rights institutions \u2013 bears different \u2018duties\u2019, independently from the obligations owed by the \u2018state\u2019 as a whole, and interacts with regional human rights courts and United Nations human rights treaty bodies in a principled manner under the \u2018separation of powers in a globalised democratic society\u2019 model. In this model, the \u2018duties\u2019 of state organs and their autonomous status in human rights treaties are anchored in the cooperative interactions between \u2018inter-state organ norms\u2019 on human rights and human rights treaties under global legal pluralism. This book uses the model to analyse and evaluate the current practices of human rights treaty organs and propose reforms where necessary.<\/p>\n

 <\/p>\n

\n

\u5927\u4e45\u4fdd\u90a6\u5f66 <\/strong>\uff08\u8457\u66f8\uff09<\/p>\n

\u4f50\u4e45\u9593\u6bc5 \u7de8\u300e\u65b0\u6ce8\u91c8\u6c11\u6cd5(3)\u7dcf\u5247(3)\u300f\uff08\u6709\u6590\u95a3\u30012026\u5e742\u6708\uff09
\nhttps:\/\/www.yuhikaku.co.jp\/books\/detail\/9784641017665<\/a><\/p>\n<\/blockquote>\n

\u6982\u8981\uff1a\u6642\u52b9\u969c\u5bb3\u306e\u90e8\u5206\uff08580-689\u9801\uff09\u306e\u6ce8\u91c8\u3092\u62c5\u5f53\u3002
\n\u6642\u52b9\u306b\u3064\u3044\u3066\u306e\u672c\u683c\u7684\u306a\u6ce8\u91c8\u66f8\u306f\u3001\u300e\u65b0\u7248\u6ce8\u91c8\u6c11\u6cd5\u300f\u30b7\u30ea\u30fc\u30ba\u3067\u306f\u6642\u52b9\u306e\u90e8\u5206\u304c\u672a\u5b8c\u3068\u306a\u3063\u305f\u305f\u3081\u30011967\u5e74\u520a\u884c\u306e\u300e\u6ce8\u91c8\u6c11\u6cd5(5)\u300f\u4ee5\u6765\u300159\u5e74\u3076\u308a\u306e\u3082\u306e\u3067\u3042\u308b\u3002
\n2017\u5e74\u306e\u6c11\u6cd5\u6539\u6b63\u6642\u3082\u3001\u6642\u52b9\u969c\u5bb3\u306b\u95a2\u3059\u308b\u5224\u4f8b\u306e\u5168\u4f53\u50cf\u306f\u5341\u5206\u306b\u660e\u78ba\u306b\u3055\u308c\u306a\u3044\u307e\u307e\u3001\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002
\n\u672c\u6ce8\u91c8\u3067\u306f\u307e\u305a\u30012017\u5e74\u6642\u70b9\u306e\u5224\u4f8b\u306e\u5168\u4f53\u50cf\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u4e0a\u3067\u3001
\n\u6642\u52b9\u969c\u5bb3\u5236\u5ea6\u3092\u3001\u6642\u52b9\u306e\u4e2d\u65ad\u30fb\u505c\u6b62\u304b\u3089\u6642\u52b9\u306e\u66f4\u65b0\u30fb\u5b8c\u6210\u7336\u4e88\u3078\u3068\u518d\u69cb\u6210\u3057\u305f\u6539\u6b63\u6cd5\u306b\u3088\u3063\u3066\u3001\u4f55\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u308f\u3063\u305f\u306e\u304b\u3001\u5f93\u524d\u306e\u5224\u4f8b\u306f\u3069\u3053\u307e\u3067\u7dad\u6301\u3055\u308c\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u3001\u3067\u304d\u308b\u9650\u308a\u5ba2\u89b3\u7684\u306b\u8a18\u8ff0\u3057\u305f\u3002
\n\u7406\u8ad6\u7684\u306b\u3082\u5b9f\u52d9\u7684\u306b\u3082\u91cd\u8981\u306a\u57fa\u672c\u6587\u732e\u306b\u306a\u3063\u305f\u3068\u81ea\u8eab\u3067\u306f\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n

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\u5ddd\u7aaa\u60a6\u7ae0<\/strong> \uff08\u305d\u306e\u4ed6\u306e\u8a18\u4e8b\uff09<\/p>\n

\u300c\u4f01\u696d\u306e\u53d6\u5f15\u95a2\u4fc2\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u300d
\nRIETI Special Report, 2026\u5e742\u670816\u65e5
\nhttps:\/\/www.rieti.go.jp\/jp\/special\/special_report\/245.html<\/a><\/p>\n<\/blockquote>\n

\u6982\u8981\uff1a\u4f01\u696d\u6210\u9577\u306e\u8981\u56e0\u3068\u3057\u3066\u306f\u3001\u4f01\u696d\u5185\u90e8\u306e\u8981\u56e0\u3068\u5916\u90e8\u306e\u8981\u56e0\u304c\u3042\u308b\u3002\u4f01\u696d\u5185\u90e8\u306e\u8981\u56e0\u3068\u3057\u3066\u306f\u3001R&D\u3001\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3001\u30c7\u30b8\u30bf\u30eb\u30fb\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3001\u3042\u308b\u3044\u306f\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u4f01\u696d\u5916\u90e8\u306e\u8981\u56e0\u3068\u3057\u3066\u306f\u3001\u30a4\u30f3\u30d5\u30e9\u3084\u91d1\u878d\u5236\u7d04\u3001\u3042\u308b\u3044\u306f\u4f01\u696d\u9593\u306e\u53d6\u5f15\u95a2\u4fc2\u306a\u3069\u304c\u3042\u308a\u3001\u53d6\u5f15\u95a2\u4fc2\u3092\u901a\u3058\u3066\u30b7\u30e7\u30c3\u30af\u304c\u4f1d\u64ad\u3055\u308c\u308b\u8ca0\u306e\u30b9\u30d4\u30eb\u30aa\u30fc\u30d0\u30fc\u3084\u53d6\u5f15\u958b\u59cb\u306b\u3088\u308b\u6210\u9577\u6a5f\u4f1a\u3068\u3044\u3046\u6b63\u306e\u30b9\u30d4\u30eb\u30aa\u30fc\u30d0\u30fc\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3002\u672c\u7a3f\u3067\u306f\u7279\u306b\u3001\u4f01\u696d\u306e\u5185\u90e8\u8981\u56e0\u3068\u3057\u3066\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3068\u3001\u5916\u90e8\u8981\u56e0\u3068\u3057\u3066\u306e\u53d6\u5f15\u95a2\u4fc2\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u4f01\u696d\u6210\u9577\u3092\u3069\u306e\u3088\u3046\u306b\u4fc3\u9032\u3067\u304d\u308b\u304b\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3059\u308b\u3002<\/p>\n

 <\/p>\n

\n

Takafumi Kawakubo <\/strong>\uff08Discussion Paper\uff09<\/p>\n

Makoto Hasegawa, Takafumi Kawakubo, Takafumi Suzuki, Masayoshi Hayashi
\n“Tax-Motivated Transfer Pricing and Country-by-Country Reporting: Evidence from Japanese Customs Data”
\nCIRJE Discussion Papers<\/em> CIRJE-F-1266, January 2026
\nhttps:\/\/www.cirje.e.u-tokyo.ac.jp\/research\/dp\/2026\/2026cf1266ab.html<\/a><\/p>\n<\/blockquote>\n

Abstract: Using Japanese firm-level customs data from 2014 to 2019, we investigate profit shifting through transfer pricing by Japanese multinational corporations. We find that Japanese firms reduce related-party export prices relative to arm\u2019s-length prices as the tax differentials between Japan and destination countries widen, indicating tax motivated transfer pricing. The responsiveness of related-party prices to these tax differentials is, on average, smaller than that reported in previous studies but varies depending on transaction characteristics. Specifically, transfer mispricing is more pro nounced in transactions involving larger parent-affiliate pairs and products that are exported less frequently. We also examine the impact of the country-by-country re porting (CbCR) system, introduced in Japan in 2016, and find no evidence that it reduced transfer mispricing by Japanese multinationals subject to CbCR.<\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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