中村信行

教授

Biography

1984年東京大学法学部卒業後、大蔵省（現財務省）入省。主税局税制企画室長、主税局参事官（国際租税担当）、国税庁調査査察部長、国税不服審判所次長において、主に税制の企画及び税務執行の職務に従事。このほか、主計局、金融庁、内閣官房等においても勤務。スタンフォードMBA（1988年）。

租税法

MBA, スタンフォード大学経営大学院

Nobuyuki Nakamura (2026) The General Applicability of Accounting Standards as the Fair Treatment Standard ―The Applicability of JICPA Practice Guidelines as the Fair Treatment Standard―. Joural of Japan Society for management Accounting 29 (1) :13490419
Nobuyuki Nakamura (2026) A Doctrinal Analysis of the Residual Profit Split Method (RPSM): Judicial Reasoning and the Allocation of Non‑Attributable Profits. Tax Jurisprudence (595) :04948262
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