KOHYAMA Hiroyuki

J-GLOBAL         Last updated: Apr 3, 2019 at 02:41
KOHYAMA Hiroyuki
Hitotsubashi University
Graduate School of Law
Job title
Associate Professor
S.J.D.(Harvard Law School (U.S.A.))
Other affiliation
Hitotsubashi University
Research funding number

Research Areas


Academic & Professional Experience

Apr 2003
Jun 2004
Assistant, Graduate Schools for Law and Politics, University of Tokyo
Jul 2007
Mar 2009
Research Associate, Graduate Schools for Law and Politics, University of Tokyo
Apr 2009
Mar 2012
Associate Professor, Okayama University
Apr 2012
Mar 2015
Associate Professor, Graduate School of Law, Kobe University
Apr 2015
Associate Professor, Graduate School of Law, Hitotsubashi University


Mar 2003
Faculty of Law, The University of Tokyo
Jun 2005
Law School, Harvard University
Nov 2011
Law School, Harvard University

Awards & Honors

Nov 2012
Fundamental Theory of Timing of Taxation (1)(2)(3)(4)(5), Japan Institute of Business Law Prize, Japan Institute of Business Law

Published Papers

Hiroyuki Kohyama
Harvard Law School Briefing Paper on Federal Budget Policy   (29) 1-37   May 2006
Hiroyuki Kohyama & Allison Quick
Harvard Law School Briefing Paper on Federal Budget Policy   (25) 1-38   May 2006
"Reconsideration of Tax Deferral" (in Japanese)
Hiroyuki Kohyama
Basic Problems of Tax Law   247-271   Nov 2007   [Invited]
"Inflation and Taxation" (in Japanese)
Hiroyuki Kohyama
Basic Problems of Tax Law   296-328   Nov 2007   [Invited]
"Relationship between Environmental Problems and Fiscal Problems: Economic Efficiency and Inter-generational Equity" (in Japanese) (jointly worked)
Hiroyuki Kohyama
Jurist   (1363) 18-25   Sep 2008   [Invited]

Books etc

Treatise on Japanese Taxation 3rd edition (in Japanese)
Minoru Nakazato et.al. ed. (Part:Contributor, Chapter 6: Consumption Tax (Section1, 2, and 4))
Yuhikaku   Dec 2018   

Conference Activities & Talks

Economic Crisis and Fiscal Policy [Invited]
Hiroyuki KOHYAMA
6th Japan-Netherlands Law Symposium   26 Aug 2013   
Intergenerational Equity and Fiscal System (Poster Session) [Invited]
Hiroyuki KOHYAMA
9th Japanese-French Frontiers of Science Symposium   23 Jan 2015   日本学術振興会
Intergenerational Equity and Fiscal/Tax System
Hiroyuki KOHYAMA
Sydney-Tokyo Tax Law Conference   16 Feb 2015   
Tax Compliance and Uncertainty of Tax Law [Invited]
Hiroyuki Kohyama
The 8th IMF-Japan High-Level Tax Conference for Asian Countries   22 Mar 2017   Co-organized by the International Monetary Fund and the Ministry of Finance, Japan
Innovation and R&D Tax Incentives in Japan: From imitation to innovation
Hiroyuki Kohyama
46th The Japanese Society for Tax Law   1 Oct 2017   The Japanese Society for Tax Law

Research Grants & Projects

Reconsideration of timing of taxation on financial income : Discount rates for government and taxpayers
Japan Society for the Promotion of Science: Grants-in-Aid for Scientific Research
Project Year: Apr 2009 - Mar 2011