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Business Law Major

Business Law Major

The purpose of Department of Business Law is to develop professionals with business law literacy. "Business law" is a general term for legal fields that are repeatedly applied in various business situations. Specific examples include civil law, commercial law, corporate law, economic and criminal law, intellectual property law, antitrust law, labor law, financial law, and tax law.
However, "business law" is not simply a synthesis of these legal fields. It is a field that requires legal thinking skills to solve specific problems, such as compliance, CSR (corporate social responsibility), whistle-blowing, legal risk management, tax investigations and tax assessments against companies, which have become hot topics in recent years. Legal thinking skills here refer to the ability to properly handle cases by organizing specific facts established by evidence (fact finding), extracting the relevant provisions of laws and regulations that are at issue, interpreting and applying them (legal interpretation). In this major, we aim to acquire and hone this legal thinking ability so that you can use it to solve specific problems.

From this perspective, Department of Business Law previously had four programs (Finance, Intellectual Property, Human Resources and Labor, and Tax), but from 2018, there is only one "Tax Law Program." The curriculum and subjects have also been changed, and the distinctive educational program that the Tax Law Program has had up until now has been further strengthened (the establishment of new subjects such as debate, tax practice law, and foreign tax law).

Department of Business Law Basic Information
Faculty
Faculty introduction
Enrollment quota
Master's course: 20 students

About the research supervisor

Department of Business Law Chief

Professor Yasutsugu Kiyama

After enrolling, students will be required to write a master's thesis over the two years (standard course). For those working adults aiming to become tax accountants, although the period may be short, I believe it will be a fulfilling and intensive time.
In the "Tax Law Precedents and Case Studies Seminar" in the first year of the M1 program, students will learn legal methodology (researching legal precedents and literature, how to read, how to write, etc.) in a practical format, and this is the basis for the "Research Guidance Seminar" (master's thesis guidance) in the second year of the M2 program. Students will write their thesis on their own under the guidance of their professor, but they will also have many opportunities to observe the research progress of their seniors (M2 graduate students) in the first year of the M1 program, and their classmates in the second year of the M2 program, creating an environment where students can improve themselves through friendly competition.
If you wish to solidify your skills as a "tax professional" by mastering legal provisions and precedents and gaining experience in writing legal papers on a single topic, we welcome you to study in Department of Business Law.

Specially Appointed Professor Nobuyuki Uda

Tax issues are closely related to the economic activities of private individuals. Furthermore, with the recent advances in internationalization and digitalization, including AI, corporate behavior and individual working styles are changing dramatically, and new tax issues are arising one after another. Under these circumstances, the scope of tax law research is expanding significantly, with precedents showing norms for the interpretation and application of tax law being accumulated.
Graduate students studying in this department are expected to acquire the legal thinking that is essential not only for tax law but also for other legal fields by studying numerous tax precedents and theories and writing papers on tax law.
We would like to help you achieve these results through detailed instruction. I have gained practical experience as a national civil servant at the Ministry of Finance and other institutions, and I would like to help you deepen your understanding of tax law based on my experience in applying tax law to specific cases at the National Tax Agency's National Tax Tribunal. I sincerely look forward to welcoming all of you with high motivation to our school.

Associate Professor Tomoko Michishita

Many people who wish to Department of Business Law are likely to have a desire to deepen their specialized knowledge of tax law and apply it to tax law matters in business.
In this major, students are ultimately tasked with setting a research theme on tax law, exploring it in depth, and writing a thesis. For this reason, in class, students will read a considerable number of court decisions and papers, present case commentaries and write reports, and sometimes even debate cases. This will foster a desire to explore legal grounds and allow students to gain a deeper understanding of the interpretation of not only tax law but a wide range of other laws. In this process, students will be fully supported by their supervisors, and we hope that all students will work hard together to deepen their expertise in tax law. Come and study with us in Department of Business Law.

Award-winning papers

Graduate of the Graduate Graduate School of Law at ICU Wins Tax Museum Award

The following four students received awards for their master's theses written by graduates of the Graduate Graduate School of Law, Department of Public Law and Department of Business Law.

?Takuto Arai (graduated Department of Public Law in 2024)
?Ken Komatsubara (graduated Department of Business Law in 2024)
Ai Takagi (graduated Department of Business Law in 2024)
?Natsumi Takamatsu (graduated Department of Business Law in 2024)

This marks the seventh consecutive year that a graduate of our Graduate Graduate School of Law has received the Tax Museum Award (Encouragement Award).
(For more information on the Tax Museum Award, please click .)

About receiving the Japan Tax Research Award

In 2025, a graduate of our Graduate Graduate School of Law received the Japan Tax Research Award Encouragement Prize.

[Winners]
?48th Japan Tax Research Award Encouragement Award, Tax Accountant Division, Mr. Ryo Matsuno

Graduate of the Graduate Graduate School of Law at ICU Wins Tax Museum Award

The following four students were awarded master's theses written by graduates of the Graduate Graduate School of Law Department of Public Law and Department of Business Law, in 2023.

?Mr. Reohei Sugawara (Graduated Department of Public Law in 2023)
?Mitsuo Kashima (Department of Business Law in 2023)
?Tatsuya Sakurai (Department of Business Law in 2023)
?Yoshiyuki Tsujimoto (Graduated in 2023 Department of Business Law)

This marks the sixth consecutive year that a graduate of our Graduate Graduate School of Law has received the Tax Museum Award (Encouragement Award).
(For more information about the Tax Museum Award, please click .)

About winning the "Tax Essay" award (sponsored by the Taxpayers Association)

In 2021, a graduate student (second-year master's student) enrolled in Department of Public Law at the Graduate School Graduate School of Law at our university won an award for his "Essay on Tax" (sponsored by the Taxpayers Association).

[Winners]
?17th "Essay on Tax" Expert Section (Tax Payer Association Special Award): Kiyonori Hirano (2nd year Department of Public Law Graduate School of Law)

In the past, he has also won the Encouragement Award in the Expert Category.
?The 13th "Essay on Taxes" Expert Section (Encouragement Award) was given to Daijun Fujima (Department of Public Law, Graduate Graduate School of Law)

Past winning papers for the "Tax Essay" competition can be found .

Message from the Prize Winner

  • Natsumi Takamatsu / Reiwa 7 (34th) Tax Museum Encouragement Award Winner

    I am deeply honored to have received the Tax Museum Encouragement Award for my master's thesis, "The scope of application of income tax exemption provisions that eliminate double taxation - Based on the Tokyo High Court ruling of 2024 that exempted debts that were not deductible for inheritance tax."
    In this paper, we discuss the scope of application of the tax exemption provisions of Article 9, Paragraph 1, Item 17 of the Income Tax Act, and consider whether "things acquired through inheritance..." include debts that are not deductible under the Inheritance Tax Act.
    When I first entered graduate school, I found it difficult even to read statutes and court decisions, but through tax precedent and case study classes from my first year, as well as debate classes, I was able to develop the ability to think and communicate logically, and I feel that my understanding of tax law has deepened significantly through my studies in graduate school.
    I am extremely grateful to my supervisor, Professor Kiyama, for his assistance in writing my thesis. He carefully organized the structure and points of the thesis and guided me in the direction I needed to go about writing it. His guidance enabled me to complete the thesis, and I am extremely grateful for that.
    I am also happy to have had the opportunity to learn from my classmates through friendly competition and to have friends who still encourage me to this day. I would like to express my sincere gratitude to my teachers and classmates for their support in making this award possible.

  • Ai Takagi / Reiwa 7 (34th) Tax Museum Encouragement Award Winner

    I am extremely honored to have received the Tax Museum Encouragement Award for my master's thesis, "When the investigation termination procedure stipulated in Article 74-11, Paragraph 2 of the National Tax General Law becomes illegal - Taking into account recent trends in court cases."
    This paper uses recent court cases to discuss the criteria for determining when the procedures for explaining the results of tax audits, which were made legal in 2011, are illegal, and the impact that procedural irregularities have on tax assessments.
    In writing this book, I received a great deal of guidance from my supervisor, Professor Kakimizu, and also received time and again accurate advice and encouraging words from Professor Kiyama and Professor Michishita, for which I am deeply grateful.
    We were also blessed with great classmates and seniors, who encouraged us to work hard and improve together, and with their warm support, we were able to complete the project without giving up until the very end.
    In Department of Business Law, I had many opportunities to come into contact with legal precedents in my regular classes, which allowed me to gain experience in considering opinions from both the tax authorities' and taxpayers' perspectives. I believe that these experiences allowed me to approach my thesis from a multifaceted perspective, which led to my receiving this award.
    Finally, the days I spent at graduate school were challenging but fulfilling and irreplaceable. I would like to express my sincere gratitude to my professors, the administrative staff, and my family and friends who supported me.

  • Ken Komatsubara / Reiwa 7 (34th) Tax Museum Encouragement Award Winner

    I am extremely honored to have received the 34th Tax Museum Encouragement Award for my master's thesis, "Interpretation of 'assets that depreciate with use or the passage of time' in Article 38, Paragraph 2 of the Income Tax Act."
    In this paper, we have examined the meaning of the term "assets that depreciate over time or use," the history of the provision, and the legislative intent, and have used case law as the basis for examining what criteria should be used to determine whether the asset falls under this category.
    I would like to express my sincere gratitude to my supervisor, Professor Michishita, as well as Professor Kiyama and Professor Uda, for all their guidance during the writing of this book.
    At first, I struggled to choose a topic, but when I consulted Professor Michishita before the summer of my second year, he encouraged me by saying, "If it's a topic you want to pursue, then go ahead with it," which helped me make up my mind.
    A master's thesis is something that cannot be written alone, and I believe that it was only with the guidance of my professors, as well as the support of my fellow students, that I was able to put together a satisfactory thesis. I will use the learning and experience I have gained here at graduate school as a springboard for my efforts.

  • Takuto Arai / Reiwa 7 (34th) Tax Museum Encouragement Award Winner

    He has recently received the Tax Museum Encouragement Award for his paper entitled "Application of Article 74-10 of the National Tax General Law, which stipulates the requirement for no advance notice: Focusing on the interpretation of 'cases where it is deemed likely'."
    To be honest, I am very happy to have received such an honorable award as the Tax Museum Encouragement Award.
    Although this thesis was written as a master's thesis, I believe it is a culmination of the legal thinking skills I have cultivated since my undergraduate years. I would like to express my gratitude to my supervisor, Professor Kiyama, and all the other professors who have guided me.
    In the future, I will continue to put what I have learned at this school to good use and work even harder to become a tax accountant with strong legal knowledge.

  • Ryo Matsuno / 48th Japan Tax Research Award Encouragement Award [Tax Accountant Division]

    I am extremely honored to have received the Japan Tax Research Award Encouragement Award [Tax Accountant Division].

    The winning paper, "Taxation of Accessory Assets Under Tax Law - In Relation to Recent Court Cases" (Aoyama Business Law Review, Vol. 13, No. 2, published March 2024), raises the issue that the vague concept of accessory assets in the Civil Code makes it difficult to make taxation decisions under tax law, and proposes the establishment of clear taxation requirements unique to tax law in order to tax based on the attribution of economic value.

    The impetus for writing this thesis came from lively discussions at Aoyama Tax Law Study Group, which is primarily comprised of alumni Department of Business Law. The diverse perspectives and deep insights shared at the study group were essential in deepening my thinking and shaping the framework of this thesis.

    Above all, I would like to express my deepest gratitude to Professor Emeritus Yoshiaki Nakamura for his invaluable guidance. Professor Nakamura always provided me with accurate advice and warm encouragement from the conceptual stage of my thesis to its completion. I am convinced that this award would not have been possible without his guidance.

    I truly believe that the education I gained at Aoyama Graduate School of Law, my wonderful mentors, and the encounters I had with like-minded colleagues led to this award. I would like to take this opportunity to express my gratitude once again. I will continue to devote myself to further study, encouraged by this award.

  • Reihei Sugawara / Reiwa 6 (33rd) Tax Museum Encouragement Award Winner

    I am extremely honored that the master's thesis I wrote has won the Tax Museum Encouragement Award.
    The award-winning paper was titled "The Nature of Denial in the Provisions for the Denial of Calculation of Acts under the Tax Law - Focusing on the Interpretation of "As Permitted by the Director of the Tax Office" -." In this paper, the author focused on the interpretation of "As Permitted by the Director of the Tax Office" in the provisions for the denial of calculation of acts, and examined the nature of such denial from the perspective of the legislative intent and history of the provisions.
    In writing this thesis, I received dedicated guidance from many professors, including my supervisor Professor Kiyama, Professor Kakimizu, Professor Michishita, and others. I was unable to organize my thoughts on my own, and at one point my thesis was on the verge of becoming an analysis of past cases. However, Professor Kiyama carefully organized my thoughts and gave me precise advice. I am deeply grateful for everyone's careful guidance.
    I was also blessed with great peers, seniors, and juniors, and I was able to not only work hard and improve myself by writing papers, but also enjoy events such as debates.
    The experiences I gained over the past two years have been extremely valuable, and I feel that I am putting them to practical use on a daily basis. I would like to express my sincere gratitude to my professors at Aoyama Gakuin University Graduate School and to my family for supporting me in going on to graduate school.

  • Mr. Mitsuteru Kashima / Reiwa 6 (33rd) Tax Museum Encouragement Award Winner

    I am extremely honored to have received the 33rd Tax Museum Encouragement Award for my master's thesis, "The right of recourse of a withholding agent at the unpaid stage - focusing on the interpretation of 'collection' in Article 183, paragraph 1, etc. of the Income Tax Act."
    This paper discusses whether a payer of a salary or other payment (withholding agent) who fails to withhold income tax can seek reimbursement for the amount of such withholding tax from the recipient at the unpaid stage.
    In writing this thesis, I received careful guidance from many professors, including my supervisor, Professor Kiyama. I also worked as a teaching assistant (TA) in Associate Professor Michishita Tomoko's undergraduate seminar, where I gained many insights from discussions with students. Thank you very much.
    The curriculum for Department of Business Law includes case law presentations and debates, and through practical exercises I was able to acquire the legal thinking skills and legal essay writing skills that are the foundation of my research. And above all, I was blessed with great classmates, encouraging and competing with each other every day, and I was able to spend two fulfilling years there. I believe that these are the things that led to me receiving this award.
    Finally, I would like to express my sincere gratitude to University Administration, my coworkers, and everyone else who supported and encouraged me behind the scenes.

  • Tatsuya Sakurai / Reiwa 6 (33rd) Tax Museum Encouragement Award Winner

    I am extremely honored to have received the Tax Museum Encouragement Award for my master's thesis.
    The award-winning paper was titled "Distinguishing between necessary expenses and household expenses, etc. - focusing on education-related expenses incurred by self-employed individuals." Specifically, the paper outlined the methods available for distinguishing between necessary expenses, household expenses, and household-related expenses in business income, and discussed which method is appropriate for making the distinction.
    In writing this thesis, I received valuable guidance and advice from my supervisor, Professor Kiyama, and other professors. I was also blessed with classmates who worked hard with me, which made it possible for me to complete this thesis.
    I believe that in order to be successful as a tax accountant, it is important to have the ability to gather and organize objective information and communicate it in an easy-to-understand manner. To do this, you need legal thinking skills and writing skills, and I feel that I was able to acquire these abilities through each class at graduate school and through writing my thesis.
    Finally, I would like to express my sincere gratitude to my graduate school professors and to the people around me who encouraged and supported me in my pursuit of graduate school.

  • Yoshiyuki Tsujimoto / Recipient of the 33rd Tax Museum Encouragement Award

    I am extremely honored that the master's thesis I wrote has won the Tax Museum Encouragement Award.
    The winning paper, "Interpretation of the requirements for the imposition of heavy additional taxes - focusing on cases where there is no active concealment or disguise," discussed whether the requirements for the imposition of heavy additional taxes are met when there is no active concealment or disguise, such as double bookkeeping or the use of fictitious names.
    While writing my thesis, there were times when I felt like I was losing sight of what I should be writing, but thanks to the guidance and advice I received from my supervisor, Professor Kiyama, and other professors, I was able to complete the thesis. The two years I spent at graduate school with peers who were willing to work hard together have become an invaluable asset to me.
    I would like to utilize my experience in graduate school to further improve myself.
    Finally, I would like to express my sincere gratitude to my teachers and my family for supporting me in my pursuit of graduate school.

  • Naoko Abe / Reiwa 5 (32nd) Tax Museum Encouragement Award Winner

    The master's thesis I wrote won the 32nd Tax Museum Encouragement Award. I am extremely honored to receive such a prestigious award.
    In the winning paper, “Criteria for determining the non-remunerative requirement of lump-sum income – Based on the Tokyo District Court ruling of January 29, 2021,” the author discussed the criteria for determining the non-remunerative requirement, which has no Supreme Court precedent and is on the basis of divided opinion among lower courts and academics, using recent court cases as material.
    While writing, I spent time researching previous research, interpreting provisions, and analyzing court cases and judgments and organizing my views. I thought I had mastered these skills because I had been repeatedly taught by you since I entered graduate school, but while writing, my thoughts were wandering and my paper was far from being called a thesis. However, each time I submitted the manuscript, my supervisor, Professor Yasutsugu Kiyama, corrected my direction, and I was able to finish writing it somehow. I would like to express my deep gratitude to Professor Kiyama. I also received warm guidance from Specially Appointed Professor Junichi Kakimizu, Associate Professor Tomoko Michishita, and the part-time lecturers. I would like to express my gratitude once again.
    Department of Business Law has a rich curriculum and many attractive subjects, so I had a hard time choosing which ones to take. In addition, I had the opportunity to interact with people of various backgrounds and ages during case presentations and debates, which was encouraging and enjoyable. I was blessed with seniors, peers, and juniors, and was able to encourage and compete with each other over the past two wonderful years, which I was able to conclude in the best way possible with this award. I will never forget this gratitude and will continue to work hard in the future.

  • Ryo Iijima / Recipient of the 32nd Tax Museum Encouragement Award

    I am extremely honored that the master's thesis I wrote has won the Tax Museum Encouragement Award.
    The winning paper, "Attribution of income to a fiscal year when the facts that gave rise to a right are disputed - focusing on the application of the management and control standard at the time of deposit prior to dispute resolution", discussed the issue of attribution of income to a fiscal year when the facts that gave rise to a right are disputed, in particular, the attribution of income to a fiscal year when a deposit is made before the dispute is resolved.
    In writing this thesis, I received a great deal of advice from my supervisor, Associate Professor Michishita Tomoko, which enabled me to carefully argue the interpretation of the law and the logic of my arguments, taking into account not only the fiscal year attribution of income under the Income Tax Act, but also the legal nature of deposits under the Civil Code.
    Also, thanks to your enthusiastic guidance, I was able to finish writing without giving up until the very end.
    I enrolled in the Graduate Graduate School of Law Aoyama Gakuin University Graduate School, Department of Business Law, and through studying case law and participating in debates, I feel that I have made great strides in improving my legal thinking and essay writing skills.
    I would like to express my sincere gratitude to all the professors who guided me and to my classmates who worked hard together with me.

  • Mr. Riki Saito / Recipient of the 32nd Tax Museum Encouragement Award

    I am extremely honored that my master's thesis has won the Tax Museum Encouragement Award.
    The award-winning paper was titled "Appropriation of income in the application of the residual profit split method: Proposal of a risk-excess cost approach." In this paper, the author addressed the issue that the calculation of arm's length prices using the residual profit split method tends to be subjective and arbitrary, and examined the ideal method of calculation.
    In writing this thesis, I received a lot of guidance and advice from my supervisor, Professor Kiyama, and other professors. I was also blessed with the support of my classmates who worked hard with me, which enabled me to complete this thesis.
    The two years I spent at graduate school while working were by no means easy, and I had times of worry and hardship, but what I gained out of that time was far greater than I could have hoped for, and it was an invaluable experience.
    Finally, I would like to express my sincere gratitude to my professors at Aoyama Gakuin University Graduate School and to my family for encouraging and supporting me in my decision to go to graduate school.

  • Shun Sato / Recipient of the 32nd Tax Museum Encouragement Award

    I am extremely honored that the master's thesis I wrote has won the Tax Museum Encouragement Award.
    The award-winning paper was titled "Criteria for determining the income classification of debt forgiveness benefits: Proposal for an approach that focuses on the nature of debt forgiveness benefits." In this paper, the author argued that the criteria for determining the income classification of debt forgiveness benefits should be determined based on the legal nature of the debt forgiveness benefits at the time of debt forgiveness, focusing on the nature of the debt forgiveness benefits.
    In writing my master's thesis, I received a lot of guidance and advice from many teachers and seniors, including my supervisor, Professor Kiyama. I was also blessed with classmates who worked hard with me, and I was able to complete my master's thesis without giving up until the very end.
    Finally, I would like to express my sincere gratitude to my family and friends who supported me in my pursuit of graduate school. Thank you so much.

  • Miki Yoneyama / Reiwa 5 (32nd) Tax Museum Encouragement Award Winner

    I am extremely honored that the master's thesis I wrote received the Tax Museum Encouragement Award.
    The award-winning thesis was titled "The Nature of Market Value Valuations Under the Inheritance Tax Law that are Not Based on the Basic Notice on Property Valuation - In the Trigger of the Supreme Court's Ruling of April 19, 2022." Specifically, I considered in what cases market value valuations that are not based on the Valuation Notice, which is an exception, should be allowed, and the methods and factors for making such judgments. I was always on the edge of making progress in writing my thesis, but whenever I felt lost and about to stop, my supervisor, Professor Kiyama, helped me organize my thoughts and gave me precise advice, which somehow allowed me to complete it. I am deeply grateful for his careful guidance in my writing until the very end.
    Since I came from a different field, when I first enrolled I didn't know how to read court decisions or how to write legal papers, and I was worried about whether I would be able to complete my master's thesis. However, through practical exercises such as case presentations and debates, discussions among students, and guidance from teachers, I was able to gradually develop my legal thinking skills and thesis writing skills.
    I gained so much from my two years Department of Business Law, and it was a truly valuable experience. I would like to express my sincere gratitude to my professors at Aoyama Gakuin University Graduate School and to my family for supporting me in going to graduate school.

  • Mr. Kiyonori Hirano / Recipient of the 31st Tax Museum Encouragement Award in 2022

    I have recently received the Tax Museum Encouragement Award for my paper entitled "Replacement of reasons in the provisions for denial of accounting for acts of family-owned companies, etc. - in relation to taxpayers' claims and proof."
    This paper examines what specific impact it has on a taxpayer's attack and defense methods when the basis for a lawsuit to set aside a tax assessment is replaced with a provision that denies the act of calculation and an individual provision, etc., and discusses the merits of such replacement.
    This thesis was written as my master's thesis, and from the time I wrote it, my goal was to win the Tax Museum Award. Having my thesis evaluated objectively in this way has encouraged me to continue doing so.
    In graduate school, I was blessed with a wonderful supervisor and classmates, and was able to conduct research in a fulfilling environment. I would like to continue to apply what I learned in graduate school and work even harder in the future.

  • Yu Gomi / Recipient of the 31st Tax Museum Encouragement Award in 2022

    I am extremely honored that the master's thesis I wrote has won the Tax Museum Encouragement Award.
    The winning paper, "Interpretation of High-Value Acquisition Transactions under the Corporation Tax Act - Based on the Tokyo District Court Ruling of October 18, 2019," discussed the interpretation of high-value acquisition transactions, which are not explicitly stipulated in the Corporation Tax Act.
    When I first enrolled in Department of Business Law, I did not know how to read court decisions or write a thesis, and I was anxious about whether I would be able to complete my master's thesis. However, thanks to the legal thinking skills I developed through case law exercises and debates, and the encouragement of my classmates with various backgrounds, I was able to complete this thesis, and furthermore, I am very happy to have received such an honorable award.
    In writing this thesis, due to the lack of prior research, I focused on thoroughly researching past court cases and thoroughly examining the interpretation of peripheral transactions such as low-price transfers and free transfers. Since the thesis involves not only Article 37 of the Corporation Tax Law, but also provisions with complex interpretations such as Article 22, Paragraph 2, and Article 132 of the Corporation Tax Law, there were many times when I wanted to stop. Each time, I received enthusiastic guidance from my supervisor, Professor Michishita, who stayed by my side until the end, and I feel that this is what enabled me to complete this thesis.
    Finally, the two years of experience Department of Business Law have become a very valuable asset to me. I would like to express my sincere gratitude to my professors at Aoyama Gakuin University Graduate School and to my family for supporting me in going on to graduate school.

  • Harumi Suwa / Recipient of the 31st Tax Museum Encouragement Award in 2022

    I am extremely honored to receive the Tax Museum Encouragement Award for my master's thesis.
    The award-winning paper discusses how to interpret income tax on profits and losses distributed to individuals from a substantial joint venture in cases where typical private law contracts such as a partnership contract under the Civil Code or a silent partnership contract under the Commercial Code are not concluded. In writing this paper, I received a great deal of accurate advice from Specially Appointed Professor Kakimizu Junichi and his predecessor, Specially Appointed Professor Arai Hideo, as my supervisors. I would like to express my deep gratitude for their enthusiastic guidance in my writing.
    In Department of Business Law, practical exercises such as case presentations and debates are held. I was blessed with an environment in which I could acquire the skills necessary for writing a thesis, from legal thinking to writing style. In addition, there were joint presentations and interim presentations for my master's thesis, and I had the opportunity to receive many important insights from Professor Yasutsugu Kiyama and Associate Professor Tomoko Michishita.
    Although I struggled with the exercises and assignments, I was encouraged by my fellow classmates who worked hard together, and I was helped by many different people. I feel that the valuable experience I gained over the past two years has become an invaluable asset to me.
    I believe that this unexpected award is the fruit of the support and encouragement of many people. I would like to express my sincere gratitude to them all.