Administrative Disposition

Tax Ruling

Corporate Income Tax

U.S.

S Corporation

Tax Law

Humanities & social sciences, Public law, Tax Law

Humanities & social sciences, Public law, Public Law

1985
Nihon University, Graduate School, Division of Law, 公法学

1982
Nihon University, Faculty of Laws, 経営法

2002 - Present
理事, 租税法学会

2002 - Present
commissioner, Japanese Society for Tax Law

2001 - Present
理事, 日本財政法学会

2001 - Present
commissioner, Japan Association of Public Finance Law

2000 - Present
理事・事務局長, 日本租税理論学会

2000 - Present
commissioner, Japan Association of Science of Taxation

消費税仕入税額控除否認の法的限界(特集 消費税仕入税額控除否認)
税経新報, May 2006, Not refereed, Not invited
Lead

消費税の本質と税制史上の意義--消費税増税論議の正体と大衆課税体制への移行(特集 税金は応能負担を！ 消費税増税を斬る)
月刊民商, Nov. 2004, Not refereed, Not invited
Lead

地方財政に対する国の関与と法的問題点
日本財政法学会編『財政法叢書18 地方財政』龍星出版, 2002, Not refereed, Not invited

消費税仕入税額控除否認の法的限界
納税者権利論の展開 勁草書房, 2001, Not refereed, Not invited

カナダにおける租税救済制度
世界の税金裁判 清文社, 2001, Not refereed, Not invited

仕入税額控除否認の法的限界
日本法学, 2000, Not refereed, Not invited

The Treatment of Domestic Wages in Japanese Income Tax Law and It's Scheme of Status Division among Family Members
中小商工業研究, 1998, Not refereed, Not invited

日本税法学の方法と反省
租税理論研究叢書7法人税改革の諸問題(谷沢書房), 1997, Not refereed, Not invited

米国連邦所得税における企業課税の構造
日本財政法学会創立10周年記念論文集現代財政の基本課題(学陽書房), 1995, Not refereed, Not invited

戦後家族における身分関係の変化と親族所得の「合算課税制度」(1),(2),(3),(4・完)
日本法学, 1994, Not refereed, Not invited

特別法上の引当金(上),(下)
税理, 1988, Not refereed, Not invited

譲渡所得学説と税法解釈学の方法論
税理, 1985, Not refereed, Not invited

日本税制の総点検
北野弘久; 谷山治雄他, Joint work, 北野弘久/谷山治雄他
勁草書房, Oct. 2008, Not refereed

日本租税理論学会

日本財政法学会

租税法学会

日本公法学会

日本税法学会

Japan Association of Science of Taxation

Japan Association of Public Finance Law

Japanese Society for Tax Law

Japan Public Law Association

Japan Tax Jurisprudence Association

Legal Judg...
1992 - 1992

Legal Judgement on Treatment of Yukio Hayakawa's Salaries Paid by Kazunori Hayakawa(Brother)in Income Tax Law
1992 - 1992