KOICHI HAYASHI

Last Updated :2021/11/01

Affiliations, Positions
Graduate School of Humanities and Social Sciences, Professor
E-mail
k-hayashihiroshima-u.ac.jp
Self-introduction
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.

Basic Information

Academic Degrees

  • Osaka Prefecture University
  • Osaka Prefecture University

Educational Activity

  • [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

Research Fields

  • Social sciences;law;Public law

Research Keywords

  • INCOME TAX / CONSUMPTION TAX(VAT) / INTERNATIONAL INH TAXATION / TAX PROCEDURE

Educational Activity

Course in Charge

  1. 2021, Undergraduate Education, 3Term, Special Lectures(Accounting)
  2. 2021, Undergraduate Education, Year, Semminar
  3. 2021, Undergraduate Education, First Semester, Outline of Tax Law
  4. 2021, Graduate Education (Master's Program) , First Semester, Income Tax(including Corporate Tax)
  5. 2021, Graduate Education (Doctoral Program) , First Semester, Special Seminar II
  6. 2021, Graduate Education (Doctoral Program) , Second Semester, Special Seminar III
  7. 2021, Graduate Education (Master's Program) , Second Semester, Case Study of Tax Law
  8. 2021, Graduate Education (Master's Program) , 2Term, Science History for Humanities and Social Sciences
  9. 2021, Graduate Education (Master's Program) , 2Term, Science History for Humanities and Social Sciences
  10. 2021, Graduate Education (Master's Program) , 2Term, Science History for Humanities and Social Sciences
  11. 2021, Graduate Education (Master's Program) , Second Semester, Cross-disciplinary Collaboration Project
  12. 2021, Graduate Education (Master's Program) , First Semester, Compression of Tax
  13. 2021, Graduate Education (Master's Program) , Second Semester, Case Study of Tax Law
  14. 2021, Graduate Education (Master's Program) , Academic Year, Seminar