Hiroyuki Kohyama

Issues on Alternative Minimum Tax 

Zeiken, 39(3) 20-30, Sep, 2023  InvitedLead author

Intergenerational Equity and Tax Law: Tax, Public Expenditure and Social Security 

Financial Review, (152) 123-142, Jun, 2023  Peer-reviewedLead author

Tax Principles and Intergenerational Equity 

Horitsujiho, 94(5) 10-15, May, 2022  InvitedLead author

Intersection of Local Taxes and Social Security: Taxing Units 

Local Taxation, 72(11) 2-9, Nov, 2021  InvitedLead author

Taxation, Chronos and Topos 

(37) 232-236, Nov, 2021  InvitedLead author

COVID-19 and Taxation: Crisis and Intergenerational Equity 

Horitsujiho, 92(12) 94-100, Oct, 2020  InvitedLead author

Taxing Power and Constitutional Authorization: Tax Competition among Local Governments 

(77) 293-331, Oct, 2020  InvitedLead author

Functions of income tax deductions 

Zeiken, 35(6) 36-42, Mar, 2020  InvitedLead author

VAT and Social Security 

Jurist, (1539) 23-29, Nov, 2019  Invited

「固定資産評価基準と道路判定を巡る最高裁判決に関する覚書」 

資産評価情報, (229) 2-9, Mar, 2019  Invited

Fundamental Structures of Statutory Interest Rate in Japanese Tax Law and Civil Law: Risk Allocation and Income Redistribution? 

Hiroshi Kaneko & Minoru Nakazato ed., Tax Law and Civil Law, 226-247, Nov, 2018  Invited

"Timing of Taxation: Tax Deferrals in the era of Low Interest Rates"(in Japanese) 

Journal of Japan Tax Research Institute, (74) 189-215, Sep, 2018  Invited

「Cost of livingに応じたタックス・ブラケットの調整：資産性所得に関する研究ノート」 

トラスト未来フォーラム研究叢書『金融取引と課税（５）』, 145-168, Aug, 2018  

"R&D and Taxation: Tax Incentives Should Encourage Innovations rather than Imitations" (in Japanese) 

Japan Tax Law Review, (46) 1-21, Jul, 2018  Invited

"Notes on the New Lump-Sum Tax and the Principle of Statute-Based Taxation" (in Japanese) 

Chihozei, 69(4) 2-9, Apr, 2018  Invited

"International Aspects of the U.S. Tax System: An Analysis of Tax Cuts and Jobs Act" (in Japanese) 

Jurist, (1516) 26-31, Mar, 2018  Invited

"Law and Behavioral Economics on Retirement Benefits" (in Japanese) 

FINANCIAL TRANSACTION AND TAXATION 4, 125-151, Jul, 2016  

「固定資産税の納税義務者と租税法規の解釈：近年の二つの最高裁判決に関する覚書」 

資産評価情報, (212) 3-12, May, 2016  Invited

"The Anatomy of Japanese Corporate Tax Reform" (in Japanese) 

Jurist, (1493) 14-19, Apr, 2016  Invited

"Governmental Budget Decisions and Time Frame: Funds, Insurances & Bonds" (in Japanese) 

Horitsujiho, 88(2) 23-30, Feb, 2016  Invited

「年齢・主体・課税に関する研究ノート――教育資金贈与信託を出発点に――」 

『金融取引と課税（３）』（トラスト60研究叢書）, 141-157, Jul, 2014  

"Corporate Tax on Risk Taking: A Proposal for Fundamental Corporate Tax Reform" (in Japanese) 

TAXATION AND THE MARKET ECONOMY, 321-339, Jul, 2014  Invited

"Taxation on Financial Instruments: Fiction, Friction and Taxation" (in Japanese) 

TAXATION AND THE MARKET ECONOMY, 167-183, Jul, 2014  Invited

"Fundamental Theory on Corporation, Risks, and Taxation" (in Japanese) 

Sokei Kenkyu, (776) 61-75, Jun, 2014  Invited

"Analysis on the CFC Rules Reform in the U.K." (in Japanese) 

FRONTIERS OF CFC RULES, 248-278, Oct, 2013  

"The Roles of Public Finance and Markets under Uncertainty" (in Japanese) 

Financial Review, (113) 21-40, Mar, 2013  Invited

"Effects of Taxation on Individual Decision Making: Notes on Tax Salience" (in Japanese) 

FINANCIAL TRANSACTION AND TAXATION 2, 101-120, Jul, 2012  

「租税法における年度帰属の理論と法的構造（五・完）」 

法学協会雑誌, 129(3) 153-227, Mar, 2012  

「租税法における年度帰属の理論と法的構造（四）」 

法学協会雑誌, 129(2) 135-203, Feb, 2012  

「租税法における年度帰属の理論と法的構造（二）」 

法学協会雑誌, 128(12) 194-272, Dec, 2011  

"Taxation on Private Pension Funds: Tax Law and Behavioral Economics" (in Japanese) 

Shitaku Soreikin Ronsyu, (32) 137-151, Nov, 2011  

「租税法における年度帰属の理論と法的構造（一）」 

法学協会雑誌, 128(10) 1-79, Oct, 2011  

"Transfer Pricing under Cost Sharing Arrangements: A Case of Xilinx" (in Japanese) 

FRONTIERS OF TRANSFER PRICING, 308-340, Jul, 2011  

"Property Tax in Massachusetts: Non-Profit Organization and Payment in lieu of Taxation" (in Japanese) 

RESEARCH ON TAXATION OF REAL PROPERTY IN DEVELOPED COUNTRIES, 92-108, Jun, 2011  Invited