The present results provide in vivo and in vitro evidence for novel properties of fukutin as follows: (i) there is an inverse relationship between fukutin expression and GSK‐3β/tau phosphorylation in neurons; (ii) fukutin binds to GSK‐3β and tau; (iii) tau phosphorylation occurs in non‐GAD‐immunoreactive neurons in FCMD brains; (iv) neuronal GAD expression is upregulated in the absence of fukutin; and (v) fukutin binds to GAD and synaptophysin in presynaptic vesicles of neurons. This evidence concerns the gene MAPT and Congenital muscular dystrophy, Fukuyama type.