Daito Bunka University Faculty Information
日本語
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MORI Toshiki
Department
Daito Bunka University Graduate School Graduate School of Law Law
Daito Bunka University Faculty of Law Department of Law
Job
Professor
Books and Papers
1.
Books
On an Act to Amend the Local Tax Act (No. 2 of 2015, 31 March 2015) and Other Acts,pp.89-123 (Sole-authored) 2016/04
2.
Papers
On the Act to Amend the Local Tax Act and Other Acts (No. 7 of 2021, 31 March 2020) The Jichi-Sokken, Monthly Review of Local Government (521),pp.37-62 (Sole-authored) 2022/03
3.
Papers
On the methodology (Methodenlehre) dor interpretation of German tax jurisprudence Journal of Japan Tax Research Institute (78),pp.263-292 (Sole-authored) 2020/11
4.
Papers
On the Act to Amend the Local Tax Act and Other Acts (No. 5 of 2020, 31 March 2020) The Jichi-Sokken, Monthly Review of Local Government (505),pp.22-48 (Sole-authored) 2020/11
5.
Papers
Auslegung und Anwendung des Art. 6-3 Abs. 2 Finanzausgleichsgesetz in Japan Waseda Hogaku The Waseda Law Review 95 (3),pp.717-739 (Sole-authored) 2020/03
6.
Papers
For the (new) "forest environmental tax" as national tax in Japan,pp.113-135 (Sole-authored) 2018/11
7.
Papers
On an Act to Amend the Local Tax Act (No. 2 of 2015, 31 March 2015) and Other Acts The Jichi-Soken (446),pp.68-100 (Sole-authored) 2016/08
8.
Papers
On an Act to Amend the Local Tax Act (No. 2 of 2015, 31 March 2015) and Other Acts The Jichi-Soken (446),pp.48-74 (Sole-authored) 2015/12
9.
Papers
Outlines and Issues of the 2015 Tax Reform in Japan (Especially on Local Tax System) The Jichi-Soken 41 (6),pp.76-102 (Sole-authored) 2015/06
10.
Papers
On the Japanese Local Corporation Tax (Act) as a Means to Reduce Fiscal Disparities and Fiscal Inequality between Local Governments in Japan The Jichi-Soken 40 (12),pp.73-89 (Sole-authored) 2014/12
11.
Papers
Administrative Discretion in Tax Law Journal of Japan Tax Research Institute (65),pp.233-267 (Sole-authored) 2014/07
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