Rchr
J-GLOBAL ID:201301030989472892   Update date: May. 02, 2024

Kohyama Hiroyuki

コウヤマ ヒロユキ | Kohyama Hiroyuki
Affiliation and department:
Job title: Professor
Research field  (1): Public law
Research theme for competitive and other funds  (8):
  • 2023 - 2027 The Roles of Businesses and Laws in the Age of "Sustainable Society"
  • 2022 - 2026 Public Finance for Global Issues
  • 2018 - 2022 国家財政と世代間衡平~行動洞察と租税法・財政法の法システム再構築~(研究代表者)
  • 2018 - 2021 Country-by-country comparison study about compact city policy and local government management in super-old society
  • 2014 - 2019 Fiscal Policy in a Crisis: Intergenerational Risk Sharing through Tax System
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Papers (65):
  • Hiroyuki KOHYAMA. Issues of Progressive Value Added Tax: Timing of Taxation. 2024. 231-248
  • Hiroyuki KOHYAMA. Fiscal Risks and COVID-19. Jurist. 2023. 1591. 46-51
  • Hiroyuki KOHYAMA. Issues on Alternative Minimum Tax. Zeiken. 2023. 39. 3. 20-30
  • Hiroyuki KOHYAMA. Intergenerational Equity and Tax Law: Tax, Public Expenditure and Social Security. Financial Review. 2023. 152. 123-142
  • Hiroyuki KOHYAMA. Tax Principles and Intergenerational Equity. Horitsujiho. 2022. 94. 5. 10-15
more...
MISC (34):
  • 神山弘行. <書評>「中里実著『租税法の潮流 第3巻:所得課税の争点』、同著『租税法の潮流 第4巻:税制改革の背景』」. 産業経理. 2023. 83. 2. 90-91
  • 神山弘行. 「租税法律主義と解釈原則」. TKC. 2023. 605. 5
  • 神山弘行. <書評>「中里実著『租税法の潮流 第1巻:課税問題の変遷』、同著『租税法の潮流 第2巻:金融取引の課税』」. 産業経理. 2023. 83. 1. 100-101
  • 神山弘行. 2022年学界回顧「租税法」. 法律時報. 2022. 94. 13. 36-41
  • 神山弘行. <判批>「租税に関する通達(最二小判昭和33・3・28)」. 行政判例百選I〔第8版〕(別冊ジュリスト260号). 2022. 104-105
more...
Books (3):
  • Time, Risk and Income Taxation: Theory of Timing of Taxation
    Yuhikaku 2019 ISBN:9784641227484
  • Treatise on Japanese Taxation 3rd edition (in Japanese)
    Yuhikaku 2018
  • 『現代租税法講座 第1巻 理論・歴史』
    日本評論社 2017
Lectures and oral presentations  (12):
  • AI and Tax System
    (The 13th IMF-Japan High-Level Tax Conference For Asian Countries 2024)
  • Tax and Fiscal System in the era of COVID-19: From the viewpoint of Intergenerational Equity and Interregional Equity
    (19th Asian Law Institute Conference 2022)
  • A New Japanese Lump-sum Tax on Individuals and Its Constitutionality: Regional Cost-of-Living Adjustment
    (Harvard Law School, East Asian Legal Studies Program, Japanese Law Conference 2018)
  • International Aspects of the U.S. Tax Reform and the New Tax Games
    (The Ninth IMF-Japan High-Level Tax Conference for Asian Countries 2018)
  • Innovation and R&D Tax Incentives in Japan: From imitation to innovation
    (46th The Japanese Society for Tax Law 2017)
more...
Education (3):
  • - 2011 Harvard University Law School, S.J.D.
  • - 2005 Harvard University Law School, LL.M.
  • - 2003 The University of Tokyo Faculty of Law
Professional career (1):
  • S.J.D. (Harvard Law School (U.S.A.))
Work history (8):
  • 2021/04 - 現在 The University of Tokyo Graduate Schools for Law and Politics Professor
  • 2020/04 - 2021/04 The University of Tokyo Graduate Schools for Law and Politics Associate Professor
  • 2017/01 - 2020/03 Hitotsubashi University School of International and Public Policy Associate Professor
  • 2015/04 - 2020/03 Hitotsubashi University Graduate School of Law Associate Professor
  • 2012/04/01 - 2015/03/31 Kobe University Graduate School of Law Associate Professor
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Awards (2):
  • 2020/11 - Sozeishiryokan 29th Sozeishiryokan Award "Time, Risk and Income Taxation: Theory of Timing of Taxation" (Yuhikaku, 2019)
  • 2012/11 - Japan Institute of Business Law Japan Institute of Business Law Prize Fundamental Theory of Timing of Taxation (1)(2)(3)(4)(5)
Association Membership(s) (2):
日本公法学会 ,  租税法学会
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