Tomonori Taniguchi
Associate professor
Department of Law
Shimane University
Japan
Biography
My field of expertise is the tax law. Tax law is the collective term of tax law. When our citizens buy and sell real estate, various taxation relationships arise for the parties. I can not escape the taxation relationship because I do not know the tax law. Citizens can secure the predictability of tax law related by learning the tax law. Currently, I am studying various taxation problems from the viewpoint of the basic principle of tax law such as tax impartialism and tax legalism.
Research Interest
Tax problem on intellectual property rights transaction