Faculty Information Details

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All data is as of December 05, 2022.

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HAYASHI KOICHI
Professor
Affiliation Graduate School of Humanities and Social Sciences
Discipline Law
Academic Degrees Osaka Prefecture University 
Osaka Prefecture University 
Research Fields Social sciences; law; Public law
Research Keywords INCOME TAX / CONSUMPTION TAX(VAT) / INTERNATIONAL INH TAXATION / TAX PROCEDURE
Comments Tax law has the image of a tax calculation rule, but it is one of the legal fields that is deeply related to daily life, the Constitution, and civil law. I study about (1)the classification of income tax, such as freelancers and cloud workers, (2)value-added tax of EU, (3)international inheritance taxation, and (4)other issues in recent tax litigation.

Gaining knowledge of tax law is becoming important not only for tax professionals but also for modern society. Taxpayers do not want to pay if possible, and the tax officers think that tax is need for financial income (social infrastructure such as roads and bridges and public services such as education and medical care). Sometimes, opinions of taxpayers and tax authorities may disagree. When thinking about various social issues, I think it is important to recognize various values and acquire logical thinking ability, with laws as common points.
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Past media appearances
Topic Tax
SDGs 10 Reduced inequalities 11 Sustainable cities and communities
Educational Programs [Bachelor Degree Program] School of Economics : Economics : Economics and Management
[Master's Program] Graduate School of Humanities and Social Sciences : Division of Humanities and Social Sciences : Management Sciences Program
[Doctoral Program] Graduate School of Humanities and Social Sciences : Division of Humanities and Social Sciences : Management Sciences Program
Contact us for interview requests

Hiroshima University, Public Relations Group
E-mail: koho[at]office.hiroshima-u.ac.jp (Change [at] into @)
1-3-2 Kagamiyama, Higashi-Hiroshima City, Hiroshima, Japan 739-8511

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