Masahiro KOZUKA

J-GLOBAL         Last updated: Oct 10, 2018 at 03:18
 
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Name
Masahiro KOZUKA
Nickname
masa.koz
URL
https://twitter.com/masa_koz
Affiliation
Okayama University
Section
Graduate School of Humanities and Social Sciences
Job title
Associate Professor
Degree
LL.D.(Kyoto University)
Research funding number
60547082
Twitter ID
masa_koz
ORCID ID
0000-0001-8590-8955

Research Interests

 
 

Research Areas

 
 

Academic & Professional Experience

 
2013
   
 
- Associate Professor,Graduate School of Humanities and Social Sciences,Okayama University
 

Education

 
 
 - 
2014
Graduate School, Division of Law, Kyoto University
 
 
 - 
2005
Faculty of Law, Kyoto University
 

Misc

 
A study of the criteria for capitalization
Masahiro KOZUKA
Zei-ho-gaku   (558) 99-127   2007
Carryover or Cost: What is the Rational of Tax Deferral in Corporate Reorganizations?
KOZUKA Masahiro
Okayama Law Journal   65(3・4) 949-1004   2016
Are "Anti-Abuse Rules" Good or Bad?
Masahiro KOZUKA
Zei-ho-gaku   (578) 55-77   2017
Re-Reconsideration of Macomber
Masahiro Kozuka
Okayama Law Journal   67(3・4) 518-477   2018
The Concept of Dividend in Japanese Income Tax: Past, Now and Future
Masahiro Kozuka
Nichizeiken-ronshu   (74) 217-249   2018

Books etc

 
Citizenship Taxation
2016   

Conference Activities & Talks

 
A Comparative Study on Anti-dividend-stripping Measures
Sydney-Tokyo Tax Conference   2015   

Patents

 
Network boot system
JP4808275B2
Network boot system
JP5290287B2