(Last updated : 2023-05-30 11:28:36)
  KOGA Keisaku
   Department   Osaka University of Economics  Department of Business Law, Faculty of Business Administration
   Position   Professor
■ Academic conference presentation
1. 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. 2023/03 Article <Research Note> Introductory Study of the Taxaion of Disabled Person’s Trusts in U. K.(2)  pp.141-154 (Single) 
2. 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) 
3. 2022/09 Article <Article> Applicability of Inheritance Taxation on Liquidation division of property  pp.61-83 (Single) 
4. 2022/09 Article <Translation> FORKING BELIEF IN CRYPTOCURRENCY: A TAX NON-REALIZATION EVENT (2021) ((2))  pp.123-143 (Single) 
5. 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) 
Display all(20)
■ 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 
■ Department laboratory expense researcher number