MORI Toshiki

J-GLOBAL         Last updated: Mar 15, 2018 at 17:18
MORI Toshiki
Daito Bunka University
Faculty of Law, Department of Law
Job title

Research Areas



Graduate School, Division of Law, Waseda University
Faculty of Law, Chuo University

Published Papers

On Act to Amend the Local Tax Act (No. 13 of 2016, 31 March 2016) and Other Acts. - Especially on Local Corporate Taxation and Reduced VAT Rate -
MORI Toshiki
The Juchi-Soken   (454) 68-100   Aug 2016
On an Act to Amend the Local Tax Act (No.2 of 2015, 31 March 2015) and Other Acts
MORI Toshiki
The Jichi-Soken   (446) 48-74   Dec 2015
Outline and Issues of the 2015 Tax Reform in Japan (Especially on Local Tax System)
MORI Toshiki
The Juchi-Soken   (440) 76-102   Jun 2015
On the Japanese Local Corporation Tax (Act) as a Means to Reduce Fiscal Disparities and Fiscal Inequality between Local Governments in Japan
MORI Toshiki
(434) 73-89   Dec 2014
Administrative Discretion in Tax Law
MORI Toshiki
Journal of Japan Tax Research Institute   (65) 233-267   Jul 2014   [Refereed]


Entstehung und Entwicklung der Theorie des Finanzausgleichsreches(1)
The Research Bulletin of the Faculty of Education and Welfare Science, Oita University   23(1) 427-411   2001
Legal Problems of Local Earmarked Taxes
Journal of Japan Tay Research Institute   (46) 279-319   2001
Disclosure of Information in Oita Prefecture(1)
The Research Bulletin of the Faculty of Education and Welfare Science, Oita University   22(2) 427-441   2000
(]E88CE[)ber die Nationalflagge und Nationalhymne(als die Symbolik des Staates)
The Research Bulletin of the Faculty of Education and Welfare Science,Oita University   22(1) 77-88   2000
Ein Kurzer Aufsatz zur Dezentralisierung in Japan
The Research Bulletin of the Facalty of Education Oita University   20(2) 191-206   1998
Dezentralisierung-Wei soll die(Kommunale)Verwaltung k(]J1168[)nftig sein? -
Administrative Law
Zur Theorie des Finanzausgleichsrechts von Albere Hensel-Einleitung in das Studium der Geschichte der deutschen Finanzrechtstheorie-(1)
The Graduate School Law Review   (81) 245-268   1997
Zul(]J1103[)ssigkeit der Nebenbestimmungen zu Verwaltungsakten(4)
The Graduate School Law Review   (80) 329-359   1997
Zul(]J1103[)ssigkeit der Nebenbestimmungen zu Verwaltungsakten(3)
The Graduate School Law Review   (79) 287-307   1996

Books etc

Introduce to Japanese Tax Law
Koji Ishimura (Editer) (Part:Contributor)
Apr 2014   ISBN:978-4-433-53524-7
Casenote Legal Briefs : Administrative Law
Sep 2012   

Research Grants & Projects

Geschichte der deutschen Finanzrechtstheorie(History of German public Finance Law-Theory)
Verwaltungsakt(administrative act)
Finanzausgleich(fiscal adjustment)