NUMATA Hiroyuki

Emeritus Professor,
Former Professor, Graduate School of Professional Accountancy, Professional Graduate School (~2020),
Meiji University

Research fields:
Theory of indirect tax, Comparative study of general indirect taxes on consumption, the comparison of the mechanisms of Value Added Tax in EU and Consumption Tax in Japan, etc.

Main books and papers:
◆“Basic Tax Law,” (Co-author, Dobunkan, 2015. Wrote “Chapter 2: Principle of Tax Law,” and “Chapter 6: Consumption Tax”)
◆“Basic International Tax Law,” (Co-author, Dobunkan, 2015. Wrote “Chapter 4: Elimination of International Double Taxation,” and “Chapter 9: International Aspect of Consumption Tax”)
◆“Review and Outlook of 100 Years of General Indirect Tax—Based on the Response to Cross Border Transactions—,” (Sozeikenkyu Issue 782, 2014)
◆“The Treatment of Public Sector in Consumption Taxation ” (Kaikeironso Issue 10, 2015)
◆“The Transition of Consumption Taxation to Destination Principle,” (Zeimukoho May 2015 issue)
◆“Multiple Tax Rate and Invoice System,” (JTRI zeiken Issue 154, 2010)