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J-GLOBAL ID：201301060316554788   Update date: Sep. 15, 2023

KOBAYASHI Hiroaki

コバヤシ ヒロアキ | KOBAYASHI Hiroaki
Affiliation and department：
Aoyama Gakuin University Graduate School of Proffesional Accountancy Professional Accountancy Major

About Aoyama Gakuin University Graduate School of Proffesional Accountancy Professional Accountancy Major


Job title： Professor
Research field  (1)： Accounting
Research theme for competitive and other funds  (1)：
  • 2014 - 現在 公正処理基準に関する研究(会計と税務の乖離と調整のあり方)
Papers (40)：
  • A Study on the Relationship between the Corporate Accounting and Tax Accounting with a reference to the Circumstances in the Enactment of Section 22-4 of Corporate Tax Law. Accounting Profession. 2022. 17. 69-85
  • A Study on the Tax Reform and Regulation for the Accounting Standard of Revenue Recognition and Deferences from the Previous Concepts for Annual Attribution of Tax Income. Accounting Profession. 2021. 16. 99-120
  • 判決から読み解く税務会計第19回 交際費等の課税事例. 税務QA. 2020. 2020年. 5月号. 74-84
  • A Study on the Modifications of Executive Salary Tax System and Issues for the Tax Procedures of Excessive Salaries. Accounting Profession. 2020. 15. 3-23
  • 判決から読み解く税務会計第18回 同族会社の行為計算否認の事例. 2020. 2020年. 3月号. 68-77
ｍore...
MISC (2)：
  • Tax Accounting with a Certain Tax Avoidance Litigation. Accounting Profession. 2023. 18. 3-13
  • A Study on the Standards by Scale for Defining SMEs Focusing on the Problems of Capital Standards in the SME Tax System. Accounting Profession. 2023. 18. 29-50
Books (1)：
  • 課税所得計算と企業会計の接点と乖離
    同文舘出版株式会社 2023
Lectures and oral presentations  (5)：
  • 統一論題報告『コロナ禍で生じた税務会計の諸問題』「規模別税制ーコロナ禍における中小法人の画定基準に関する一考察」
    (税務会計研究学会第34回全国大会 2022)
  • 「法人税法第22条第4項の制定経緯に関する一考察」
    (税務会計研究学会第33回全国大会 2021)
  • 中小法人の特例制度-同族会社の行為計算否認、留保金課税、利益連動給与等ー
    (税務会計研究学会 2016)
  • 公正処理基準該当性の判断基準に関する一考察-平成25年7月19日東京高裁判決を題材として-
    (税務会計研究学会 2014)
  • 法人税法上の部分貸倒れの規制構造と貸倒引当金に係る改正内容の検討
    (日本会計研究学会 2014)
Education (2)：
  • 2007 - 2008 Golden Gate University
  • 1986 - 1992 The University of Tokyo Faculty of Economics
Professional career (1)：
  • M.S.(租税学専攻) (ゴールデンゲート大学)
Work history (27)：
  • 2013/04 - 現在 Aoyama Gakuin University Graduate School of Proffesional Accountancy Professional Accountancy Major Professor
  • 2013/04 - 現在 Aoyama Gakuin University Graduate School of Proffesional Accountancy Department of Professional Accounting Professor
  • 2013/04/01 - 現在 Graduate School of Proffesional Accountancy Graduate School of Proffesional Accountancy Professional Accountancy Major Professor
  • 2013/04/01 - 現在 Graduate School of Proffesional Accountancy Graduate School of Proffesional Accountancy Department of Professional Accounting Professor
  • 2012/07 - 2013/03 仙台国税局
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Association Membership(s) (3)：
tax accounting association ,  Japan Tax Jurisprudence Association ,  Japan Accounting Association
※ Researcher’s information displayed in J-GLOBAL is based on the information registered in researchmap. For details, see here.

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