KIMURA Konosuke

J-GLOBAL         Last updated: Jul 31, 2017 at 19:03
KIMURA Konosuke
Dr. jur(Keio University), Master Degree (Jurisprudence)(Keio University)

Research Areas


Academic & Professional Experience

Jun 1998
Barrister at Law, 1.Tokyo Association of Lawyer, Federation of Japan Lawyer Association
Sep 2009
Nov 2016
Tax Accountant, Tokyo Tax Accountant Association, Federation of Japan Tax Accountant Associations
Feb 2012
Mar 2015
(Humboldt) Visiting Fellow, Faculty of Law, Institute of Tax Law, Cologne University
Feb 2012
Mar 2014
Visiting Fellow, Institut for Tax Law, Cologne Uni.
Feb 2013
Mar 2013
Humboldt Visiting Fellow, Faculty of Law. Institut of Tax Law, Cologne University

Committee Memberships

Mar 1975
The Japanese Society for Tax Law  
The Japanese Society for Tax Law  director
Apr 1947
The Japanese Society for Public Law  
Apr 1971
The Tax Jurisprudence of Japan  
Jun 2006
The Tax Jurisprudence of Japan  director

Awards & Honors

University Award by Keio University
First Award of Tax Law by Federation of Japan Tax Accounting Associations


The true flat tax combined with tax credits system: the residual income doctrine to secure beyond poverty line, II volume *,
KIMURA Konosuke
"From Financial Law to Tax Law" - the Studies in Honor of Prof. Andrea Amatucci, Kluwer   2 515-548   2011
Legislative Engineering for Linear Tax Schedule
KIMURA Konosuke
524-546 総ページ849頁のうち   2011
Unconstitutionnality as Retroactive Tax Law Declared by Decisions of the German Supreme Court Dated 07.07.2010
KIMURA Konosuke, Konosuke KIMURA
TAX JURISPRUDENCE   (565) 17-34   2011
Country Report:Separation of Powers in Tax Law
KIMURA Konosuke, kimura, Konosuke
Ana PaulaDourado(ed.), Separation of Powers in Tax Law (2009 EATLP Congress, Santiagoo de Compostela 4-6 June 2009):EATLP International Tax Series, (Series editor) Kees van Raad   7 137-144   2010
Does the Concept of comprehensive Income in Tax Law lead to the Accuruals Basis?
KIMURA Konosuke, Kimura, Konosuke
Zei-Ho-Gaku (Tax Jurisprudence)   (562) 33-51   2009

Books etc

The Integration of Tax Credits and Individual IncomeTax Law using Linear Tax Schedule, 2.ed.
KIMURA Konosuke
Shinzan-sha   Apr 2016   
Smart Financial Math using HP12C, 2. ed.
KIMURA Konosuke
Parad   Nov 2010   ISBN:978-4-434-15161-3
The Integration of Tax Credits and Individual IncomeTax Law using Flat Tax Schedule
KIMURA Konosuke
Shinzan-sha   Nov 2010   ISBN:978-4-7972-5858-5
Smart Financial Math using HP 12c
KIMURA Konosuke
Parade   Oct 2008   
Festschrift for Prof.YAMADA Jiro
KIMURA Konosuke (Part:Joint Editor, 431-495 p)
Skizan-Sha   2007   ISBN:978-4-7972-9171-1

Conference Activities & Talks

Tax liability in adminsitrative procedure of Japan: Studies on estimate taxaion
2000 Conference of Chinese Finance and Tax Association   2009   
Integrating Social Security and Income Tax
Japan Tax Jurisprudence Association   2008   
Note: German Tax Reform proposed by Prof. Mitschke - Integration of inconme Tax and Social Security as well as Abolishing Corporate Income Tax
Japanese Tax Jurisprudence Association, Brannch of Tokyo   2006   
Unreasonable Rule of Original Issue Disscount in the Japanese Taxation - in the light of Time Value of Money
Association of Tax Laws   2006   
Doctorin of Anti-Tax Avoidance in International Tax Law of Germany
Tokyo Tax Bureau, Ministry of Finance   2005   


integration of social security ,welfare system and income tax
Tax Law Rewrite : Integratig Social Security and Income Tax
2008 - 2013

Research Grants & Projects

Taxation of Financial Products
Project Year: 2005 - 2020
Study on Social Security Tax System by 'Law and Economics' Approach
0102 (Japanese Only)
Project Year: 2002 - 2020
Tax Law Rewrite
Interdisciprinary Researches(Special Research)
Project Year: 2008 - 2020
Integration of Social Security and Income Tax
Interdisciprinary Researches(Special Research)
Project Year: 2007 - 2020
Law and Economics
Project Year: 2003 - 2020