Teaching
Teaching
At the University of Tokyo, I teach courses in tax law, tax policy, international tax law, and related subjects. Past courses, lectures, and open teaching materials are listed below.
2026 Courses at the University of Tokyo
- Seminar “Why Do People Pay Taxes?”(Faculty of Law; Law School; Graduate Schools for Law and Politics)
- Komaba Undergraduate Course “Introduction to Modern Law”(College of Arts and Sciences, team-taught)
- Tax Law(Law School; Graduate Schools for Law and Politics)
- International Business Law(Law School; Graduate Schools for Law and Politics, team-taught)
- Komaba “Introduction to the Study of Positive Law”(College of Arts and Sciences)
Teaching and lecture archive
Records for academic years 1993–2025. Each academic year runs from April to the following March. Individual course materials remain on the former site or their original websites.
2025
- seminar “租税政策” (Graduate School of Public Policy; Faculty of Law; Law School; Graduate Schools for Law and Politics)
- Komaba social sciences seminar “人はなぜ納税するか” (College of Arts and Sciences)
- Komaba general subject “現代と法” (College of Arts and Sciences, team-taught)→Final session
- 国際租税法 (Law School; Graduate School of Public Policy; Graduate Schools for Law and Politics) →Open course materials
- seminar “激動の国際課税を展望する” (Faculty of Law; Law School; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- Komaba “法Ⅱ” (College of Arts and Sciences)
- "Tax planning in Japan" WU Wien 2026.03
2024
- 租税法 (Faculty of Law)
- seminar “人はなぜ納税するか 通年の前半” (Faculty of Law; Law School; Graduate Schools for Law and Politics)
- Komaba general subject “現代と法” (College of Arts and Sciences, team-taught)
- 国際取引法 (Law School; Graduate Schools for Law and Politics, team-taught)
- seminar “人はなぜ納税するか 通年の後半” (Faculty of Law; Law School; Graduate Schools for Law and Politics)
- IBFD, Doctoral Meeting of Researchers in International Taxation (DocMIT) and Postdoctoral International Tax Forum (PITF), Feb.5-6, 2025
2023
2022
- seminar “租税政策” (Graduate School of Public Policy; Faculty of Law; Law School; Graduate Schools for Law and Politics)
- Komaba general subject “現代と法” (College of Arts and Sciences, team-taught)
- 国際租税法 (Law School; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- seminar “グローバル経済における税制” (Faculty of Law; Law School; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- Komaba “法Ⅱ” (College of Arts and Sciences)
- The Twelfth IMF-Japan High-Level Tax Conference for Asian Countries in Tokyo, October 25-26, 2022
2021
- 租税法 (Faculty of Law)
- seminar “租税法解釈論の難問” (Law School; Graduate Schools for Law and Politics)
- Komaba general subject「現代法学の先端」 (College of Arts and Sciences, team-taught)
- APAC Tax Conference IFA Hong Kong branch, Indirect Transfer Taxes in M&A deals: A Dilemma? 29 April 2021
- seminar “税制と分配的正義(8)” (Faculty of Law; Law School; Graduate Schools for Law and Politics)
- International Business Transactions (Law School; Graduate Schools for Law and Politics, team-taught)
- Komaba university-wide independent research seminar “財政を真剣に考える” (College of Arts and Sciences)
- WU Wien, Tax planning in Japan, 2022.01
- Research introduction lecture
2020
- Tax Law (Law School; Graduate Schools for Law and Politics)
- 国際租税法 (Law School; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- International Business Transactions (Law School; Graduate Schools for Law and Politics, team-taught)
- seminar “租税条約ネットワークの世界的変容と日本法の対応” (Law School; Graduate Schools for Law and Politics)
- seminar “AIと税制(3)” (Faculty of Law; Graduate Schools for Law and Politics)
- Komaba academic frontier lecture「先端ビジネスローの諸問題」 (College of Arts and Sciences, team-taught)
- Digital Governance: How to Redesign Technology, Law and Market(Graduate School of Public Policy, as guest speaker)
- Komaba social sciences seminar “The Economistを読む” (College of Arts and Sciences)
2019
- 租税法 (Law School; Graduate Schools for Law and Politics)
- 国際租税法 (Law School; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- International Business Transactions (Law School; Graduate Schools for Law and Politics, team-taught)
- seminar “AIと税制(2)” (Faculty of Law; Graduate School of Public Policy; Law School; Graduate Schools for Law and Politics)
- Tax Law (Gakushuin University, Faculty of Law)
- Tax Law1; 2 (Gakushuin University Law School)
- The Tenth IMF-Japan High-Level Tax Conference for Asian Countries (Tokyo, Japan) "BEPS Implementation" April 25-26, 2019
- WU - International Tax Law Vienna, Tax Planning in Japan, 2020.02
2018
- Tax Law (Law School; Graduate Schools for Law and Politics)
- 国際租税法 (Law School; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- International Business Transactions (Law School; Graduate Schools for Law and Politics, team-taught)
- seminar “AIと税制” (Faculty of Law; Graduate School of Public Policy; Law School; Graduate Schools for Law and Politics)
2017
- 租税法 (Law School; Graduate Schools for Law and Politics)
- 国際租税法 (Law School; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- seminar “租税法事例研究” (Law School; Graduate Schools for Law and Politics)
- seminar “税制と分配的正義(7)” (Faculty of Law; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- Tax LawⅡ; Tax LawB (Hokkaido University, Graduate School of Law; Law School)
- WU - International Tax Law Vienna, Tax Planning in Japan, 2018.03
2016
- 国際租税法 (Law School; Graduate School of Public Policy)
- seminar “VAT入門” (Law School; Graduate Schools for Law and Politics)
- Tax LawⅠ; Tax LawＡ (Hokkaido University, Graduate School of Law; Law School)
- IFA Seoul, Asia-Pacific Regional Tax Conference 2016, May 12-13, 2016
- 租税法 (Law School)
- seminar “租税法の古典を読む” (Faculty of Law; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- Lecture series “タックスヘイブンの多角的検討」
- 2016 SYDNEY WIP CONFERENCE, 28-29 November 2016
2015
- 国際租税法 (Law School; Graduate School of Public Policy)
- seminar “租税法事例研究” (Law School; Graduate Schools for Law and Politics)
- seminar “消費税法の研究” (Faculty of Law; Graduate School of Public Policy; Graduate Schools for Law and Politics)
- The Sixth IMF-Japan High-Level Tax Conference for Asian Countries "Emerging Tax Issues in Asia", April 7-9, 2015.
- IFA Singapore, Asia-Pacific Regional Tax Conference 2015, April 16-17, 2015
- 租税法 (Law School)
- Komaba social sciences seminar “The Economistを読む” (College of Arts and Sciences)
- Canadian Tax Foundation, 67th ANNUAL CONFERENCE, November 22-24, 2015.
- WU - International Tax Law Vienna, Tax Planning in Japan (2016.02)
2014
- 国際租税法 (Law School; Graduate School of Public Policy)
- seminar “租税手続法の国際的側面” (Law School; Graduate Schools for Law and Politics)
- 地方財政・租税論 (Graduate School of Public Policy; Graduate Schools for Law and Politics; Faculty of Law)
- The Fifth IMF-Japan High-Level Tax Conference For Asian Countries in Tokyo, Emerging Tax Issues in Asia
- 租税法 (Law School)
- 租税論Ⅰ (Hitotsubashi University, School of International and Public Policy)
- The 68th Congress of IFA in Mumbai, Seminar H: Recent developments in international taxation
- 2014 Autumn International Conference in Seoul: Selected Topics in VAT
- Sydney-Tokyo Tax Conference, February 16-17, 2015
2013
- 国際租税法 (Law School; Graduate School of Public Policy)
- seminar “租税法” (Law School)
- seminar “税制と配分的正義(6)” (Faculty of Law)
- The Fourth IMF-Japan High-Level Tax Conference for Asian Countries, Session on Enforcement Trends and Compliance Challenges
- 租税法 (Law School)
- seminar “国富論を読む”(Faculty of Law; Graduate Schools for Law and Politics; Graduate School of Public Policy)
- IFA and IBFD 75th Jubilee Asia-Pacific Tax Conference, Plenary and Panel 1B
- NUS, International Tax Law
- WU Wien, Tax Planning in Japan (2014.02)
2012
- 国際租税法 (Law School and Graduate School of Public Policy joint course)
- seminarTax Law “租税倫理（tax ethics）の事例研究” (Law School and Graduate Schools for Law and Politics joint course)
- Komaba seminar; Introduction to Law and Political Science “The Economistを読む” (College of Arts and Sciences)
- International Tax Seminar at AFOLIA 2012 in Seoul
- Conference in honour of Professor Hugh J. Ault in Boston
- 租税法 (Law School)
- 地方財政・租税論 (Faculty of Law; Graduate Schools for Law and Politics; Graduate School of Public Policy joint course)
2011
- 国際租税法 (Law School and Graduate School of Public Policy joint course)
- 演習租税法 (Law School and Graduate Schools for Law and Politics joint seminar)
- The 65th Congress of the IFA in Paris, Seminar C: Credit vs. Exemption
- 租税法 (Law School)
- 国際取引法 (Law School team-taught course)
- Local Public Finance and Taxation “震災後の財政・税制を考える” (Faculty of Law; Graduate Schools for Law and Politics; Graduate School of Public Policy joint seminar)
- WU Wien, Tax Planning in Japan (2012.03)
2010
- 国際租税法 (Law School and Graduate School of Public Policy joint course)
- 演習租税法 (Law School and Graduate Schools for Law and Politics joint seminar)
- WU Wien, Tax Planning in Japan (2010.05)
- The 4th BESETO Conference in Seoul
- Tax Law (Law School)
- International Business Transactions (Law School team-taught course)
- 地方財政・租税論 (Faculty of Law; Graduate Schools for Law and Politics; Graduate School of Public Policy joint seminar)
2009
- 国際租税法 (Law School and Graduate School of Public Policy joint course)
- 会社の課税 (Law School and Graduate Schools for Law and Politics joint seminar)
- The 63th Congress of IFA in Vancouver, Seminar E: Special measures for temporary residents (2009.09)
- 租税法 (Law School)
- International Business Transactions (Law School, team-taught)
- 地方財政・租税論 (Faculty of Law; Graduate Schools for Law and Politics; Graduate School of Public Policy joint seminar)
- Komaba「法Ⅱ」 (College of Arts and Sciences, team-taught)
2008
- New York University School of Law, Tax Treaties
- Law School: 租税法
- Law School; Graduate Schools for Law and Politics: 演習（租税法）
- Law School; Graduate School of Public Policy: 国際租税法
- Law School: International Business Transactions (team-taught)
- Faculty of Law; Graduate Schools for Law and Politics; Graduate School of Public Policy: グローバル経済における税制（地方財政・租税論）
- Sydney Law School, Japanese International Taxation (2009.03)
2007
- Law School: 租税法演習
- Graduate School of Public Policy: 租税政策
- Faculty of Law: 租税法
- Law School: Corporate Pension Law (team-taught)
- Law School: International Business Transactions (team-taught)
- Komaba university-wide independent research seminar: The Economistを読む (College of Arts and Sciences)
- WU Wien, Tax Planning in Japan (2008.03)
2006
- Law School: 租税法
- Komaba seminar: Introduction to Law and Political Science “The Economistを読む” (College of Arts and Sciences)
- Law School; Graduate School of Public Policy: 国際租税法 (jointly offered)
- Law School: International Business Transactions (team-taught)
- Law School: 租税法演習
- Faculty of Law; Graduate Schools for Law and Politics: 国際課税 ( seminar)
2005
- Graduate School of Public Policy; Faculty of Law joint course: 租税政策
- Faculty of Law: 租税法
- Law School: International Business Transactions (team-taught)
- Law School: Corporate Pension Law (team-taught)
- Faculty of Law; Graduate Schools for Law and Politics joint seminar: 税制と配分的正義（５）
- College of Arts and Sciences: Introduction to Law and Political Science “The Economistを読む” (College of Arts and Sciences)
- WU Wien, Tax Planning in Japan (2006.03)
2004
- Faculty of Law; Graduate School (Graduate Schools for Law and Politics) joint seminar “組織課税」
- The 58th Congress of IFA in Vienna, General Reporter, Subject II: Group taxation (2004.09)
- Law School “租税法」
- Faculty of Law “国際取引法” (team-taught)
- Faculty of Law; Graduate School (Graduate Schools for Law and Politics) joint seminar “国際課税」
- Komaba university-wide independent research seminar “The Economistを読む” (College of Arts and Sciences)
2003
- Faculty of Law lecture “租税法」
- Faculty of Law; Graduate School joint seminar “税制と配分的正義（４）」
- Waseda University “国際租税法」
- Graduate School lecture “会社の課税」
- Komaba university-wide independent research seminar “The Economistを読む” (College of Arts and Sciences)
- Korean Tax Association「日本における法人税制の最近の動向――組織再編成と連結納税を中心として」(2003.10)
2002
- Faculty of Law; Graduate School joint seminar “組織形態の多様化と所得課税」
- Waseda University “国際租税法」
- Kyushu University intensive lecture “租税法」
- Graduate School lecture “会社の課税」
- Faculty of Law; Graduate School joint course lecture「国際取引法」 (team-taught)
- Komaba university-wide independent research seminar “The Economist を読む” (College of Arts and Sciences)
- WU Wien, Tax Planning in Japan (2002.12)
- 7th BLC public lecture「組織形態の多様化と所得課税――日本版LLCの議論を契機として――」 (2003.3)
2001
- Graduate School lecture “会社の課税」
- Faculty of Law; Graduate School joint seminar “国際取引とタックス・プランニング」
- Waseda University “国際租税法」
- Hitotsubashi University “租税政策と法” (team-taught)
- 法学部・大学院合併演習「租税政策」
- Columibia Law School, Comparative Income Taxation: U.S. and Japan (2001.04)
- 大学院講義「法の定立と公共政策」 (team-taught)
- Faculty of Law; Graduate School joint course lecture「国際取引法」 (team-taught)
- Komaba university-wide independent research seminar “The Economist "Leaders"を読む” (College of Arts and Sciences)
2000
1999
- Faculty of Law; Graduate School joint seminar “租税条約の研究」
- Komaba general subject「日本の税制」 (College of Arts and Sciences)
- Faculty of Law; Graduate School joint seminar “租税法と会社法」
- IFA 53th Congress in Eilat, Panelist at the Seminar on NPO taxation (1999.09)
- Keio-Cologne Seminar on the Taxation of International Companies, Japan: Taxation of Inbound and Outbound Transactions (1999.09)
- Sixth Annual Conference of International Association of Insurance Supervisors at San Francisco, Implications of the taxation regime on pension savings in Japan (1999.12)
1998
- Joint undergraduate/graduate seminar: “法人課税の諸問題” (winter 1998, 2 credits). Reading: John Head, ed., Company Tax Systems (1997). Guests: Associate Professor 藤田友敬 and 山本清.
1997
- Joint undergraduate/graduate seminar: “所得課税の基礎理論” (summer 1997, 2 credits). Readings included 金子宏, 『所得概念の研究』. Guest: Associate Professor Christopher Hanna.
- Graduate seminar: “法人課税の諸問題” (winter 1997, 2 credits). Reading: the Tax Commission corporate taxation subcommittee report. Guest: Associate Professor 渡辺徹也.
- IFA 51th Congress in New Delhi, Panelist at the Seminar on Transfer Pricing and Indirect Tax (1997.10)
1996
- Columbia Law School Exchange Program (April 1996).
- College of Arts and Sciences lecture: “法Ⅱ” (winter 1996, 2 credits). Guest: 野口祐子.
- Faculty of Law seminar: “税制と分配的正義Ⅲ” (winter 1996, 2 credits). Readings included 桂木隆夫, 『市場経済の哲学』. Guest: 玉川雅之.
1995
- IFA the 49th Congress in Cannes, Panelist at the IFA/OECD Seminar (1995.09)
- Faculty of Law seminar: “税制と分配的正義Ⅱ” (winter 1995, 2 credits). Readings included Nozick, 『アナーキー・国家・ユートピア』, translated by 嶋津格; Locke, 『市民政府論』, translated by 鵜飼信成; and 野口悠紀雄, ed., 『税制改革の新設計』.
- College of Arts and Sciences lecture: “法Ⅱ” (winter 1995, 2 credits). Introduction to law with approximately 80 first-year Humanities and Social Sciences I students. Distributed course materials compiled from judicial decisions. Supplementary readings: 平井宜雄, 『法政策学・第2版』, and 道垣内正人, 『自分で考えるちょっと違った法学入門』. Guest: attorney 吉村龍吾.
1994
- Faculty of Law seminar: “税制と分配的正義” (summer 1994, 2 credits). Reading: John Rawls, A Theory of Justice (1971). Guests: 谷岡文城, Professor 神野直彦, and 紀谷昌彦.
- College of Arts and Sciences lecture, general subject (society and institutions): “平井宜雄『法政策学』を読む” (winter 1994, 2 credits). Guests: 篠崎隆, 岩橋健定, and Jae Park.
1993
- Faculty of Law lecture: “租税法” (winter 1993, 4 credits).
- Faculty of Law seminar: “戦後税制史の回顧ーーシャウプ勧告を読む” (winter 1993, 2 credits). Reading: 『シャウプ使節団日本税制報告書』 (1949). Guests: 前田泰宏, Lecturer 和田幹彦, and Professor John K. McNulty.
Content migrated from the former site on September 5, 2026. Source