Research field (2)：
Money and finance
, Public economics, labor economics
Research keywords (2)：
租税論
, Tax Theory
Research theme for competitive and other funds (2)：
タックス・コンプライアンスの研究
Study on Tax Compliance
MISC (6)：
災害時における税制のあり方-災害減免法の意義と効果を巡って-. 兵庫大学論集. 1998. 3
Casualty Losses and the Tax System in Japan : An Inquiry into the Law of exemption, reduction or d ferment of the collection of taxes for those who suffered from disasters. Hyogo University Journal. 1998. 3
消費税の基本構造をめぐる問題. 兵庫大学論集. 1996. 1. 141
A Study on the Structure of the Consumption Tax. Hyogo University Journal. 1996. 1. 141
