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(Last updated : 2024-09-30 19:06:15)
KOGA Keisaku
Department
Osaka University of Economics Department of Business Law, Faculty of Business Administration
Position
Professor
Academic conference presentation
Books and Articles
Academic background
Business career
E-Mail Address
Present specialized field
Department laboratory expense researcher number
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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)
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Books and Articles
1.
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)
2.
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)
3.
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)
4.
2024/01
Article
<Article> NFT(Non-fungible Tokens)Smart Contracts and Taxation(2) pp.17-34 (Single)
5.
2023/09
Article
<Article> NFT(Non-fungible Tokens)Smart Contracts and Taxation(1) pp.15-32 (Single)
6.
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)
7.
2023/03
Article
<Research Note> Introductory Study of the Taxaion of Disabled Person’s Trusts in U. K.(2) pp.141-154 (Single)
8.
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)
9.
2022/09
Article
<Article> Applicability of Inheritance Taxation on Liquidation division of property pp.61-83 (Single)
10.
2022/09
Article
<Translation> FORKING BELIEF IN CRYPTOCURRENCY: A TAX NON-REALIZATION EVENT (2021) ((2)) pp.123-143 (Single)
11.
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)
12.
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)
13.
2022/01
Article
<Article> The Historical Changes of Public Pension Taxation and Adequacy of its Taxation pp.67-83 (Single)
14.
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)
15.
2021/11
Article
The Inheritance and Estate of Digital Financial Assets and Taxation pp.27-47 (Single)
16.
2021/09
Article
A Study of Taxation on The Execution of Financial Guarantees Regarding Business Reconstruction pp.47-65 (Single)
17.
2021/07
Article
A Study of Tax Procedure Law: From an Approach of Tax Substantive Law pp.109-129 (Single)
18.
2021/05
Article
Timing of Taxation Considered from Related A Variety of Reward Design in Japanese Firms pp.67-87 (Single)
19.
2021/01
Article
The Meaning of Welfare-Type Trust as seen form Tax Laws pp.89-103 (Single)
20.
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)
21.
2017/11
Article
Introductory Consideration on The interpretation/application of Tax Law and Private international Law in Multinational Tax Cases pp.61-75 (Single)
22.
2017/05
Book
Business Law Handbook (Collaboration)
23.
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)
24.
2014/11
Article
The Legal Harmonization and Regulation of Tax incentives on Research and Development pp.123-149 (Single)
25.
2012/09
Book
TAX RULES IN NON-TAX AGREEMENTS -Japan (Single)
26.
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,
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Business career
1.
2023/05~
Osaka University of Economics Faculty of Business Administration Department of Business Law Professor
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E-Mail Address
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Present specialized field
Public law
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Department laboratory expense researcher number
10734535