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MORI Toshiki   Faculty of Law Department of Law（Graduate School of Law Law）   Professor

■ Present specialized field   Public law studies

■ Academic background 1. ～1995/03 Waseda University 〔Master degree program〕 Completed

■ Business career 1. 1997/04～1999/03 Oita University Faculty of Education 2. 1999/04～2002/03 Oita University Faculty of Education and Welfare Science 3. 2000/04～2004/03 Beppu University 4. 2000/04～2003/09 Oita Medical University Faculty of Medicine 5. 2002/04～2004/03 Oita University Faculty of Education and Welfare Science Associate Professor 6. 2004/04～2012/09 Seinan Gakuin University Faculty of Law 7. 2009/04～ Waseda University Institute of Comparative Law 8. 2011/04～2011/09 Fukuoka Daigaku Faculty of Law 9. 2012/04～2023/03 Toyo University Graduate School of Law Guest Professor 5 display All display(9)

■ Books and Papers 1. Book On an Act to Amend the Local Tax Act (No. 2 of 2015, 31 March 2015) and Other Acts  (Single)  2016/04 2. Paper On the Act to Amend the Local Tax Act and Other Acts (No. 7 of 2021, 31 March 2020)  (Single)  2022/03 3. Paper On the Act to Amend the Local Tax Act and Other Acts (No. 5 of 2020, 31 March 2020)  (Single)  2020/11 4. Paper On the methodology (Methodenlehre) dor interpretation of German tax jurisprudence  (Single)  2020/11 5. Paper Auslegung und Anwendung des Art. 6-3 Abs. 2 Finanzausgleichsgesetz in Japan  (Single)  2020/03 6. Paper For the (new) "forest environmental tax" as national tax in Japan  (Single)  2018/11 7. Paper On an Act to Amend the Local Tax Act (No. 2 of 2015, 31 March 2015) and Other Acts  (Single)  2016/08 8. Paper On an Act to Amend the Local Tax Act (No. 2 of 2015, 31 March 2015) and Other Acts  (Single)  2015/12 9. Paper Outlines and Issues of the 2015 Tax Reform in Japan (Especially on Local Tax System)  (Single)  2015/06 10. Paper On the Japanese Local Corporation Tax (Act) as a Means to Reduce Fiscal Disparities and Fiscal Inequality between Local Governments in Japan  (Single)  2014/12 11. Paper Administrative Discretion in Tax Law  (Single)  2014/07 5 display All display(11)

■ Department laboratory expense researcher number   10295157

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