Job title |
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Homepage URL |
Graduating School 【 display / non-display 】
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Nagoya University Faculty of Engineering 原子核工学科 Graduated
Papers 【 display / non-display 】
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Object of appeal in appeal preamble and tax litigation~Re. court decision on Nobember 4, 2015 ruled by Hirosima District Court
TOSHIRO KOJIMA
SETSUNAN LAW REVIEW ( 54 ) 1 - 29 2018.03
Single Work
Research paper (scientific journal)
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積極的な不正行為がない場合の重加算税の賦課についてー平成6,7年最判の再評価と裁決事例にみる現状ー
小島 俊朗
SETSUNAN LAW REVIEW ( 第51.52号 ) 2016.02
Single Work
Research paper (bulletin of university, research institution)
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租税法における贈与の意義について
小島 俊朗
THE ZEIDAI JOURNAL 2016.01
Single Work
Research paper (scientific journal)
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遺族が年金形式で受け取る生命保険金への所得課税は違法か-いわゆる生保年金二重課税の最高裁判決について-
小島 俊朗
The ZEIDAI JOURNAL ( 19 ) 15 - 58 2012.08
Single Work
Research paper (bulletin of university, research institution)
Books 【 display / non-display 】
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INCOME TAX ACT of Japan
TOSHIRO KOJIMA, MASATO OHNO, MITHUHIRO HONDA, TOSHIHIKO ISHII) (Part : 租税特別措置法の年度改正部分) Other Joint translator
The Institute of Tax Research and Literature 2023.02
[Original information] 所得税法等の一部を改正する法律案新旧対照表(1条及び11条関係) Ministry of Finance 2022.01
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CORPORATION TAX ACT of Japan
五味雄二、本庄貢、小島俊朗、村山晃ほか (Part : 法人税法及び法人税関連租税特別措置法の年度改正部分) Other Joint translator
The Institute of Tax Research and Literature 2022.12
[Original information] 所得税法等の一部を改正する法律案新旧対照表(2条及び11条関係) Ministry of Finance 2022.01
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CORPORATION TAX ACT of Japan
五味雄治、本庄資、小島俊朗、村山晃ほか (Part : 法人税法と法人税関連租税特別措置法の年度改正部分とコメント) Other Joint translator
SOZEISHIRYOKAN 2021.11
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INCOME TAX ACT of Japan
TOSHIRO KOJIMA, MASATO OHNO, MITHUHIRO HONDA, TOSHIHIKO ISHII) (Part : 租税特別措置法並びに所得税法及び租税特別措置法のコメント) Other Joint translator
SOZEISHIRYOKAN 2021.04
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2020 Corporation Tax Act of Japan
Yuji Gomi, Tasuku Honjyo, Toshiro Kojima (Part : 2020年改正部分の全部) Other Joint translator
The Institutes of Tax Research and Literature 2020.12