Researcher Database

（Last updated : 2024-03-27 09:39:51）

MIYAMOTO Toshiko

Department / Course College of Economics Department of Economics

Title / Position Professor

Other Affiliations
1.	Graduate School of Economics
2.	Research Organization of Social Science (BKC) Institute of Social Systems

Academic background
1.	2001/09/30 Degree Acquisition	Doctoral Program (2nd Semester) │ Public Policy Course │ Graduate School, Division of Law │ Kansai University │ Completed Doctor of Law (Public law)

Business career
1.	2022/02 ～ 2022/09	Visiting Scholar │ │ Institute for tax law, WWU Muenster
2.	2014/04 ～ 2016/09	Alexander von Humboldt Research Fellow │ │ Max Planck Institute for Tax Law and Public Finance
3.	2007/04 ～ 2007/09	Visiting Scholar │ │ Max Planck Institute for Intellectual Property, Competition and Tax Law

Research activities
1.		Japan Tax Jurisprudence Association
2.		The Japan Society for Tax Law
3.		International Fiscal Association
4.	2018/06/07 ～	European Association of Tax Law Professors
5.		Japan Public Law Association
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Research summary
Cross-border transaction and taxation Using comparison method, we analyze taxation issues raised by cross-border transactions. 【Subject of research (1) Overview】 We consider the domicile of individuals and legal entities acting across the border, transfer of property and exit tax. 【Subject of research (2) Overview】 Taking note of discussions in EU, we consider the tax system on international reorganization in Germany. 【Subject of research (3) Overview】 In terms of both income and inheritance taxes, we consider the movement of those who come across the border and how annuity should be taxed.

Present specialized field
Public Law (Keyword：Tax Law,International Tax Law,EU Tax Law)

Books
1.	2017/10	Tax Accounting │ ,pp.1-2,142-143,168,184-185,245,252,332 (Co-authored)
2.	2006/05	Shinpan Kyozai Kokusai Sozeihou(Cases and Materials on International Tax Law, new version) │ ,pp.133-136,141-143,163-166 (Co-authored)
3.	2000/10	Kyozai Kokusai Sozeihou I(Cases and Materials on International Tax Law) │ ,pp.112-115 (Co-authored)

Papers
1.	2023/06/30	Comment │ Japan Tax Law Review │ (51),pp.77-79 (Sole-authored)
2.	2023/03/10	Digital Taxation: Challenges in Implementing the GloBE Rules (Pillar Two) │ The Ritsumeikan Economic Review │ 71 (5),pp.161-168 (Sole-authored)
3.	2022/05/20	A Comparative Study on the Taxing of Business Reconstruction │ The Ritsumeikan Economic Review │ 71 (1),pp.1-14 (Sole-authored)
4.	2019/03	Some Issues in Enforcement of Japanese Exit Tax │ Zeiken │ (204),pp.23-28 (Sole-authored)
5.	2017/08	Toshiko Miyamoto, Trends in German Exit Taxes on Asset Transfer to Foreign Permanent Establishmen,in H. Masuda/Y. Nishiyama/C. Mochizuki/T. Tezuka (eds.), "Theories and Systematic Thoughts of Public Law", Festschrift in honor of Professor Konosuke Kimura │ ,pp.363-378 (Co-authored)
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Others
1.	2005/02	A Brief Introduction to the Canadian Taxation System │ The Hogaku Ronshu (The Law Review of Kansai University) │ 54 (5),pp.1-12 (Sole-authored)

Academic conference presentation
1.	2023/01/28	Digital Taxation: Challenges in Implementing the GloBE Rules (Pillar Two)
2.	2022/11/17	60 Seconds Science Gallery: A Study on Mobility of Person, Assets, Service and Function in International Tax Law (Virtual Humboldt Colloquium "Top Global Research" and the Humboldt Network:New Frontiers of German-Japanese Scientific Cooperation)
3.	2019/02/22	Some Issues in Enforcement of Japanese Exit Tax (Ritsumeikan University Tax Law and Public Finance Society)
4.	2017/02/04	Trend in German Exit Taxes on Asset Transfer to Foreign Permanent Establishment (Kansai University Tax Law Society)
5.	2016/12/10	Trend on Exit Taxation in Germany and Japan (Japan Tax Jurisprudence Association)
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Winning science prize
1.	2021/06/19	Kyoto Prefecture The Kyoto Prefectural Governor’s Commendation for distinguished service as a Kyoto Prefectural Commission member
2.	1999/07	Japan Tax Research Institute Selected Papers for 22nd Japan Tax Research Institute Prize

Competitive grants, etc. (exc. KAKENHI)
1.	2015/10 ～ 2019/09	Uses of Trust: Issues of Taxation in International Succession and Donation │ Research by External Competitive Fund │ The FY2015 Trust Research Grant Program
2.	2014/09 ～ 2015/10	A Comparative Study on Tax Treatment for Natural Disaster focusing on Business Revitalization │ Research by External Competitive Fund │ Research Fellow of Zengin Foundation for Studies on Economics and Finance
3.	2008/07 ～ 2009/06	The Taxation of Cross-border Private Pensions in the light of German Experience │ Research by External Competitive Fund

Achievements of joint.Funded research
1.	2005/10 ～ 2006/05	comparative study on real estate investment trust │ Consigned Research by Company