论“税法与私法”之关系 －对日本税法学理论的研究与考证－

Abstract

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.