ITO Kimiya

イトウキミヤ | ITO Kimiya

Affiliation and department：
Job title： Professor
Other affiliations (1)：

Seikei University Faculty of Economics, Department of Economics and Business

Research field (1)： Public law

Research keywords (5)： Tax Law , International Tax Law , U.S. Tax Law , Accounting , Digital transformation

Papers (13)：

Kimiya ITO. Tax Disclosure of Multinational Enterprises for Sustainability: Consideration of Tax Transparency as the Next Stage of Tax Corporate Governance Initiatives. The Journal of Economics and Business Administration, Seikei University. 2022. 53. 2. 79-100
Kimiya ITO. Progress of the Digital Economy and New International Taxation Regimes: Formulary Apportionment Considered from Business Models in the Metaverse Era. Taxation Business Review. 2022. 70. 9. 149-158
Kimiya ITO. Proposal for Revision of Financial Income Taxation System to Reduce Disparities: Consideration of a New Financial Income Tax System (special tax for the wealthy) with reference to the U.S. Net Investment Income Tax. The Journal of Economics and Business Administration, Seikei University. 2021. 52. 2. 31-55
Kimiya ITO. Direction of international taxation with an eye to post 4th industrial revolution: Exploration of corporate income sources and response to new intangible assets called AI (artificial intelligence). ZEIKEN (Japan Tax Research Institute Journal). 2018. 33. 6. 31-38
Kimiya ITO. Tax law for salary income in the AI (artificial intelligence) era. Taxation Business Review. 2017. 66. 1. 24-45

ｍore...

MISC (1)：

Kimiya ITO. Case of Tax Law: The Supreme Court of Japan Determined Delaware Limited Partnerships Should Be Considered Foreign Corporation Under Japanese Tax Law and Thereby Denied Losses Taken by Individual Taxpayers Who Invested in Delaware Limited Partnerships. Journal of Osaka University of Economics. 2016. 66. 6. 227-243

Books (14)：

U.S. Tax Law (9th ed.)
Chuokeizai-sha, Inc. 2024 ISBN:9784502482618
国税の常識〔新装版〕
税務経理協会 2023 ISBN:9784419069575
U.S. Tax Law (8th ed.)
Chuokeizai-sha, Inc. 2021 ISBN:4502379417
Accounting
Chuokeizai-sha, Inc. 2021 ISBN:4502374113
U.S. Tax Law (7th ed.)
Chuokeizai-sha, Inc. 2019 ISBN:4502296910

ｍore...

Lectures and oral presentations (8)：

U.S. Tax Law
(Tohoku Certified Public Tax Accountants’ Association 2023)
The U.S. Disaster Tax System
(Tohoku Certified Public Tax Accountants’ Association 2023)
Development of Digital Society and Consideration of Tax System: Focusing on the Impact of the Metaverse on the Tax System and How to Deal with it.
(The Tokyo Foundation for Policy Research 2022)
Study session on the Prospect of U.S. Tax Reform
(2017)
新時代に向けた新たな課税秩序の探求
(成蹊大学経済学部学会定例研究会 2016)

ｍore...

Professional career (1)：

Doctor of Laws (Yokohama National University)

Work history (10)：

2021/04 - 現在 Seikei University Faculty of Business Administration, Department of General Business Administration Professor
2020/04 - 2021/03 Seikei University Faculty of Business Administration, Department of General Business Administration Associate Professor
2016/04 - 2020/03 Seikei University Faculty of Economics, Department of Economics and Business Associate Professor
2017/04 - 2019/03 Kokugakuin University Faculty of Law Instructor
2016/04 - 2017/03 Osaka University of Economics Faculty of Business Administration Visiting Professor

Show all

Awards (3)：

2019/11 - Seikei University Seikei Teaching Award Recipients, STARs
2017/11 - The Institute of Tax Research and Literature SOZEISHIRYOKAN Award
2002/07 - Japan Federation of Certified Public Tax Accountants' Associations & Japan Tax Research Institute NichizeiKenkyu Award

Association Membership(s) (4)：

Japanese Society of Tax Law , Japan Law and Economics Association , American Institute of Certified Public Accountants , International Fiscal Association

※ Researcher’s information displayed in J-GLOBAL is based on the information registered in researchmap. For details, see here.

Return to Previous Page