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Tsugio Ando (安藤 次男) is a Japanese legal scholar specializing in civil law and Anglo-American law.[1] He taught and researched at Tohoku University, the University of Tsukuba, and Tohoku Gakuin University, and is a professor emeritus at Tohoku University.[1]
Education and career
[edit]Ando graduated from the Faculty of Law at Tohoku University in 1959. He served as a research assistant in the faculty from 1959 to 1965.[2]
He earned a Master of Laws (LL.M.) from Yale Law School in 1964.[2]
He became a lecturer at Tohoku University in 1965, an associate professor in 1968, and a professor in 1981. He subsequently served as a professor at the University of Tsukuba from 1990 to 1996, after which he joined Tohoku Gakuin University.[2]
In 2018, he received the Order of the Sacred Treasure, Gold Rays with Neck Ribbon.[1]
Research
[edit]Ando’s research focused on Anglo-American contract law, finance lease, and real estate transactions.[2]
Selected publications
[edit]- 「アメリカにおけるファイナンス・リース制度の発展（一）―主として税務対策との関連において―」『民商法雑誌』78(3), 261–304, 1978.[3][4][5]
- 「アメリカにおけるファイナンス・リース制度の発展（二・完）―主として税務対策との関連において―」『民商法雑誌』78(4), 401–429, 1978.[6]
- “Risk of Loss and Insurance in English Real Estate Sales Contract” (1986).[2]
- “Case Law Development of the U.C.C Risk of Loss Rules” (1990).[2]
References
[edit]- 1 2 3 "平成30年秋の叙勲について". Tohoku University (in Japanese). 2018-11-05. Retrieved 2026-10-03.
- 1 2 3 4 5 6 "安藤 次男". J-GLOBAL (in Japanese). Japan Science and Technology Agency. 2010-01-14. Retrieved 2026-10-03.
- ↑ 安藤, 次男 (1978). "アメリカにおけるファイナンス・リース制度の発展（一）―主として税務対策との関連において―". 民商法雑誌. 78 (3): 261–304.
- ↑ "リースの会計認識と所有権の経済理論". 中央経済社 Acc Peer-Reviewed. Retrieved 2026-10-03.
- ↑ 石井, 明 (2007). "米国のリースの歴史と会計問題" (PDF). 大宮ローレビュー (3): 46, 49–50.
- ↑ 安藤, 次男 (1978). "アメリカにおけるファイナンス・リース制度の発展（二・完）―主として税務対策との関連において―". 民商法雑誌. 78 (4): 401–429.