(Last updated : 2024-01-26 10:22:30)
  KOGA Keisaku
   Department   Osaka University of Economics  Department of Business Law, Faculty of Business Administration
   Position   Professor
■ 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. 2024/01 Article <Article> NFT(Non-fungible Tokens)Smart Contracts and Taxation(2)  pp.17-34 (Single) 
2. 2023/09 Article <Article> NFT(Non-fungible Tokens)Smart Contracts and Taxation(1)  pp.15-32 (Single) 
3. 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) 
4. 2023/03 Article <Research Note> Introductory Study of the Taxaion of Disabled Person’s Trusts in U. K.(2)  pp.141-154 (Single) 
5. 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) 
Display all(23)
■ 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
  kyoin_mail
■ Present specialized field
Public law 
■ Department laboratory expense researcher number
10734535