Associate Professor Yoshitaka Kimura

Area and Subject Taught Tax law
Research Theme(s) Study on the tax avoidance
Academic Degrees Doctor (Business Administration) of Momoyamagakuin Univ.
Keywords for Research Field Corporate reorganization taxation system, consolidated taxation system, trust taxation, finance taxation, international taxation
Office Phone Number 81-75-705-1723

Research Overview

My research tasks are to examine the validity of the interpretations and applications of laws shown in judicial precedents, rulings and official notices by analyzing the effects of each provision of the tax law on household budgets, corporate behavior and the society as a whole to implement legislation and policy studies toward the establishment of preferable systems.
The primary goal of my research is to correctly understand the legal nature and economic effects of business transactions subject to tax by the tax law being analyzed to logically and empirically show using methods such as case study analysis whether the acknowledgement of requisition facts and interpretation of existing laws shown in judicial precedents and so forth lead to reasonable conclusions, and whether they generate a strong motive to avoid taxes.
The secondary goal of my research is to show how corresponding tax laws should be interpreted and applied based on the results of the above analysis and to indicate what kind of law establishment is needed in the case there are problems that cannot be overcome with interpretation. The problem here is the standard in which value judgment is to be made. Considering the social welfare standard as one of the standards of value judgment, I would like to propose meaningful propositions related to the interpretation of the tax law and legislative politics by implementing economic analysis of the tax law.

Notable Publications and Works

  1. “About Increase/Decrease of Capital,” 2010, Tax Accounting Research, issue 21 (Japan Tax Accounting Association)
  2. “Arguments Concerning Share Exchange Taxation System,” 2008, “Shogaku Ronkyu” volume56issue 1 (Kwansei Gakuin University, Department of Commerce)
  3. “Taxation Problems of Debt Equity Swap,” 2004, “Zeihougaku” issue 552(Japan Tax Jurisprudence Association)
  4. “Research on Tax Accounting Problems During Corporate Reorganization,” 2004,Yushodo