School personnel information




Tax Law

Mail Address

Mail Address



Organization 【 display / non-display

  • 2004.04.01 - , Legal Practice, Osaka University Law School, Professor

  • 2010.04.01 - 2014.03.31, Osaka University Law School, Dean

Education 【 display / non-display

Kyoto University Faculty of Law  Graduated Bachelor of Laws 1981.03
Kyoto University Graduate School, Division of Law  Completed Master of Laws 1983.03
Kyoto University Graduate School, Division of Law  Accomplished credits for doctoral program 1986.03

Employment Record 【 display / non-display

Konan University Faculty of Law Assistant 1984.04 - 1986.03
Konan University Faculty of Law Full-time Lecturer 1986.04 - 1988.03
Konan University Faculty of Law Associate Professor 1988.04 - 1994.03
Konan University Faculty of Law Full Professor 1994.04 - 2004.03
Osaka University Law School Full Professor 2004.04 -

Research topics 【 display / non-display

  • Public law-related

Academic Society Membership 【 display / non-display

  • Japan Public Law Association

  • The Japanese Society for Tax Law

  • Japan Tax Jurisprudence Association


Academic Papers 【 display / non-display

  • 外国親会社から付与されたアワード利益に係る源泉徴収義務の有無, 谷口勢津夫, ジュリスト,1501号10-11頁, 2016.12, Review Papers

  • A Thoretical Study on the Protection of Taxpayers' Rights in the International Tax Procedure,42号1-17頁, 2014.06, Papers(In Japanese)

  • The attribution of profits to permanent establishments,Volume 91b, 445-454, 2006.06, Papers

  • Constitutional Basis and Principles of the Interpretation and Application of Tax Law,555号299-332頁, 2006.05, Other(In Japanese)

  • Ability to Pay in Tax Law, Taniguchi, Setsuo,119号(20巻4号) 33-39頁, 2005.01, Papers(In Japanese)

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Books 【 display / non-display

  • Special, Theory and Problem of International TaxationChap.11, Tendencies of Tax Harmonization in EC, Tadatsune Mizuno (ed.), Zeimu-Keiri-Kyokai, 2005.02

  • Textbook, Textbook International Tax Law, Tadashi Murai (ed.), Shinzan-Sha, 2001.10

  • Special, Rhe Theory of Tax Treaty, Setsuo Taniguchi, Seibun-Sha, 1999.02

  • Special, Case Studies on Tax Avoidance4-1, General Provision against Tax Avoidance (Section 42 AO) and Tendencies of Its Application, Kinki Certified Public Tax Accountants' Association (ed.), Seibun-Sha, 1998.07

  • Special, Hanshin-Awaji Earthquake and Law4-1, Preferential Tax Treatments, Kazuo Shiomi (ed.), Investigative Committee of Konan University for Hanshin Earthquake, 1997.03

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Awards 【 display / non-display

  • The Prize of the Institute of Tax Research and Literature, Setsuo Taniguchi, The Institute of Tax Research and Literature, 1999.10