Campus

Faculty & Research

Nobuyuki Nakamura

Professor

Nobuyuki Nakamura

Biography

Professor Nakamura joined the Ministry of Finance after graduating from the Faculty of Law at University of Tokyo in 1984. His role in the Ministry of Finance has consisted primarily of tax policy and tax administration, including assignments to the Tax Bureau where he served as Head of the Tax Law Planning Office and Council for International Taxation, and Deputy Commissioner of National Tax Agency responsible for large corporation tax compliance and tax fraud forthe National Tax Agency, and Vice Commissioner for the National Tax Tribunal. His career spans beyond taxation, with postings to the Budget Bureau, Financial Service Agency, and Cabinet Office. Professor Nakamura also received an MBA from the Standford Graduate School of Business in 1988.

Research Interests

Tax Law

Final Education

MBA, Stanford Graduate School of Business

Academic Papers

  • Nobuyuki Nakamura (2024) Taxaton on Loan for Use in Business Succession Planning. Journal of Business Succession (13)
  • Nobuyuki Nakamura (2024) Prospect of Transactional Net Margin Method: Implicaitions derived from disputed cases. Tax Jurisprudence 591 :9784433477448
  • Nobuyuki Nakamura (2024) Prospects of Transfer Pricing Litigation. The Japanese Association of International Business Law 9 (9) :24240753
  • Nobuyuki Nakamura (2024) Prior period adjustment and tax treatment---How "accounting standards generally accepted as fair and approriate" works---. Journal of Japan Society for Management Accounting 27 (1) :1349-0419