Updated on 2024/03/30

写真a

 
URAHIGASHI,Hisao
 
Organization
Faculty of Law Professor
Title
Professor
External link

Degree

  • 修士（法学）

Research Interests

  • ;

Research Areas

  • Humanities & Social Sciences / Public law

Education

  • Kyoto University   Faculty of Law

    - 1982

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  • Kyoto University   Graduate School, Division of Law

    1987

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Professional Memberships

Papers

MISC

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Research Projects

  • Comprehensive study of OECD Model Tax Convention

    Grant number：09620022  1997 - 1999

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)

    MURAI tadashi, URAHIGASHI Hisao, TANIGUCHI Setsuo, TSURUTA Hiromi, KAWABATA Yasuyuki

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    Grant amount：\3600000 （ Direct Cost: \3600000 ）

    We have had following research results during research periods 1997-1999.
    (1)Member of the Research Group have had meeting bimonthly. We have discussed on crucial issues of OECD Model Tax Convention.
    (2)Following guest speaker have spoken at our meeting.
    1. Christpher H. Hanna, U.S., Southern Methodist University, 2. Dieter Birk, Germany, Muenster University, 3. Joachim Lang, Germany, Koeln University, 4. Frans Vanistendael, Belgium, Catholic Leuvan University, 5. Van Hulle, European Commission DG 15, 6. Ahn, Korea, Reinann University, 7. Reinhardt Mussgnug, Heidelberg University, 8. Van Raad, Holland, Leiden University, 9. Isao Yoshimuta, Tsukuba University
    (3)Main Issues taken by members are as follows ; it's Comparison with UN Model Tax Convention, Global Trading, E-Commerce, Permanent Establishment Tax Coordination within EU from Mario Monti to Fritz Bolkestein, Harmful Tax Coordination, labor mobility, pension scheme, tax deferral, does Dutch Taxation be untransparent?
    (4)Tadashi Murai has visited a lot of Research Institute including OECD and EU, where he discussed with distinguished scholar and specialists. He has visited OECD and EU on January 2000 at the cost of the Grant-in-aid. He has published as results of Research visit "Euro and Its impact on taxation and capital market" with Kazumasa Iwata by Japan Tax Association.

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  • Decentraization and Local Taxes

    Grant number：09490007  1997 - 1998

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)

    IHORI Toshio, KAWARADA Takashi, URAHIGASHI Hisao, HAYASHI Hiroaki, MAEDA Takashi, HAYASHI Yoshitugu

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    Grant amount：\10500000 （ Direct Cost: \10500000 ）

    It is a purpose of this study to establish the taxation system under the decentralization at the degree which it is possible to implement , by adopting an approach from the tax law, an approach from the finance and moreover the accounting approach.
    In the previous year. it built the basic frame work of the finance and the taxation system which accompanies the decentralization and it established the integrate study area having to do with a case of the learning which extends over the area of the financial , the tax law and the account.
    Especially, it developed the integrate study by creating that the concept which is inclusive does as it is possible to become a common basis by grinding the basis concept of each field each other, and setting the basis concept of each field to it mutually.
    In this year, it built an argument having to do with jurisprudence and the local finance integrate system which presupposed efficient-ness and moreover report responsibility achievement.
    But, it was proved that the outer fence group financial condition aggravation brought a remarkable influence to the local finance condition with the rapid change of the economic environment in the step of the proof study and brought left a new problem.
    That is, as for merely incorporating a concerned outer fence group into the local finance integrate system only by the debt guarantee to the outer fence group by the investment ratio to it, the self-government body management under the decentralization can not be effectively supported.
    Therefore, we will make the basic approach and the concepts, to have analyzed the problem continuing-ly and to have been made clear by the present, a system and we entered the publication preparation where it should publish a study result.

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Devising educational methods

  • 　租税法1においては、税目としては相続税法を最初に取り上げて、民事法関係と税法律の適用との関係が理解できるように講義を組み立てている。通常は、所得税法又は法人税法を取り上げるので、このこと自体特色ある教育を行っていることとなる。租税法2においては、法人税法と消費税法とを取り上げて、企業に対する課税上の問題を考えさせている。国際租税法においては、課税管轄権の問題を説明した後、海外の納税者が国内で活動する場合の課税を講義する。そののち、国内の納税者が海外で活動する場合の課税について講義している。（2008年度～2012年度）この講義の順序は、一般的には、逆にされており、私の工夫といえると思っている。 　各科目について、学期中、2～3回程度、授業中の小テストを行い、出席する学生の理解度を確認している。この小テスト実施後、解答例と解説を文書化して、インフォメーションシステムを通じて、学生に示している。 　なお、アンケート結果は授業改善に反映させている。

Teaching materials

  • 　『教材国際租税法』慈学社を、村井名誉教授らと共同で作成して、国際租税法の参考書として、授業に反映させている。『租税判例百選（第5版）』の執筆者として、分担している。

Teaching method presentations

  • 　独自に工夫などを行っていることは上述のとおりであるが、発表や講演などは特に行っていない。

Special notes on other educational activities

  • 　高大連携の推進に関連する事項として、大学での模擬授業（2009年度、一条高校）、高校への訪問授業（2010年度、プール学院、千里山高等学校）、高校生向けのネックレスセミナー（2010年度、2011年度、2012年度）などに講師として参加し、高校生らに模擬授業を行っている。また、2010年度3セミナー（裁判ってどんなもの？）の講師として、法廷教室を使い高校生に裁判員制度を含めた裁判について講義を行った。