Faculty Information - KOGA Keisaku

■ Academic conference presentation

1.	2023/11	Legal Study on The Inheritance Tax Evaluation of Apartment Blocks -Exploring the Legal Doctrine of "market value "under Article 22 of the Inheritance Tax Act-
2.	2008/09	The Development of Tax Treaties and The Methods for Elimination of Double Taxation (International Fiscal Association, 2008 Annual Congress)

■ Books and Articles

1.	2026/01/15	Article	Reconsidering the zero Value of the Right of Loan for Land Use under Inheritance Tax Law ―Decision of Tokyo High Court, Dec. 3rd. 2023― pp.173-190 (Single)
2.	2025/11/15	Article	Various Problems in creative accumulation of digital society under the depreciation system of corporation tax law pp.23-35 (Single)
3.	2025/07/15	Article	<Research Note> 〔Study note〕 The Meaning of “Foreign Controlling Shareholder or the Like” in Thin Capitalization Rule pp.145-156 (Single)
4.	2025/05/15	Article	<Translation> Afton Titus, The role of the United Nations in ensuring equitable tax policies for developing countries（2024） pp.449-460 (Single)
5.	2025/03/15	Article	<Research Note> Taxation on the Attribution of Land Ownership Rights Acquired through Inheritance to the National Treasury (Volume 1) pp.229-240 (Single)
6.	2024/07/15	Article	Taxation on the Attribution of Land Ownership Rights Acquired through Inheritance to the National Treasury (Volume 1) pp.67-78 (Single)
7.	2024/05/15	Article	Study of the Taxaion of Healthcare trusts in U. K.（2） --Perspectives on Welfare and medical care-- pp.193-202 (Single)
8.	2024/03/15	Article	<Research Note> Study of the Taxaion of Healthcare trusts in U. K.（1） --Perspectives on Welfare and medical care-- pp.149-160 (Single)
9.	2024/01	Article	<Article> NFT（Non-fungible Tokens）Smart Contracts and Taxation（2） pp.17-34 (Single)
10.	2023/09	Article	<Article> NFT（Non-fungible Tokens）Smart Contracts and Taxation(1) pp.15-32 (Single)
11.	2023/07	Article	<Research Note> Introductory Study of the Taxaion of Disabled Person's Trusts in U.K. （3･the end） pp.93-104 (Single)
12.	2023/03	Article	<Research Note> Introductory Study of the Taxaion of Disabled Person’s Trusts in U. K.(2) pp.141-154 (Single)
13.	2023/01	Article	<Research Note> Introductory Study of the Taxation of Disabled Person’s Trusts in U. K.（1) pp.117-125 (Single)
14.	2022/11	Article	<Research Note> Consideration on the Trend of Fiscal Policy on Crypto-assets in U. K. --An overview of the taxation on DeFi transactions -- pp.63-77 (Single)
15.	2022/09	Article	<Article> Applicability of Inheritance Taxation on Liquidation division of property pp.61-83 (Single)
16.	2022/09	Article	<Translation> FORKING BELIEF IN CRYPTOCURRENCY: A TAX NON-REALIZATION EVENT (2021) ((2)) pp.123-143 (Single)
17.	2022/07	Article	<Article> How to Interpret the Tax Laws about Facilitation of Succession of Management of Small and Medium-sized Enterprises --legal evaluation of deemed gifts (Article 9 of the Inheritance Tax Act)-- pp.257-285 (Single)
18.	2022/03	Article	<Article> The Development of the Judgement Criteria for The Character as the Deduction in Corporation Taxation, Regaring Extinction of Claims or Bad debts expenses pp.109-135 (Single)
19.	2022/01	Article	<Article> The Historical Changes of Public Pension Taxation and Adequacy of its Taxation pp.67-83 (Single)
20.	2021/11	Article	<Translation> Revisions of the UN Tax Treaty Model --An introduction to (global) inclusion and equity from the perspective of developing states-- By Yvette Lind pp.49-61 (Single)
21.	2021/11	Article	The Inheritance and Estate of Digital Financial Assets and Taxation pp.27-47 (Single)
22.	2021/09	Article	A Study of Taxation on The Execution of Financial Guarantees Regarding Business Reconstruction pp.47-65 (Single)
23.	2021/07	Article	A Study of Tax Procedure Law: From an Approach of Tax Substantive Law pp.109-129 (Single)
24.	2021/05	Article	Timing of Taxation Considered from Related A Variety of Reward Design in Japanese Firms pp.67-87 (Single)
25.	2021/01	Article	The Meaning of Welfare-Type Trust as seen form Tax Laws pp.89-103 (Single)
26.	2020/09	Article	Reflections on The Intension and Extension of The Concept“Tax Deductions”:　Focus on Employment income deduction J0urnal of Osaka University of Economica pp.9-27 (Single)
27.	2017/11	Article	Introductory Consideration on The interpretation/application of Tax Law and Private international Law in Multinational Tax Cases pp.61-75 (Single)
28.	2017/05	Book	Business Law Handbook (Collaboration)
29.	2017/01	Article	Rethinking of The cross-links between Tax treaties and Investment-related agreement Journal of Osaka University of Economics 67(5),pp.127-133 (Single)
30.	2014/11	Article	The Legal Harmonization and Regulation of Tax incentives on Research and Development pp.123-149 (Single)
31.	2012/09	Book	TAX RULES IN NON-TAX AGREEMENTS -Japan (Single)
32.	2012/05	Article	Timing of Taxation Considered from Related a Variety of Reward Design in Japanese Firms pp.67-87 (Single)
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■ Academic background

1.	2001/04～2007/03	〔Doctorial Course〕, Yokohama National University, Completed,
2.	1998/04～2000/03	〔Master Course〕, Graduate School, Division of International Business Law, Yokohama National University, Completed,

■ Business career

1.

2023/05～

Osaka University of Economics Faculty of Business Administration Department of Business Law Professor

■ E-Mail Address

■ Present specialized field

Public law

■ e-Rad Researcher Number

10734535