Ohkura Masashi

オオクラマサシ | Ohkura Masashi

Affiliation and department：
Job title： Assistant Professor

Research field (3)： Public law , Accounting , Earth resource engineering, energy science

Research keywords (3)： Tax Law , Tax Accounting , Energy and Environment

Research theme for competitive and other funds (2)：

2011 - 2012 Investigations of household energy requirements and energy conservation effect of solar energy basing on multi-agent simulation
2010 - 2012 An Assessment of the Penetration and the Contribution of New Technology Vehicles in the Low Carbon and Aged Societ

Papers (28)：

Masashi Ohkura. The Roles of "Books" in the Consumption Tax Acy -A Consideration Based on the Definition of "Taxable Purchases"-. Tax Jurisprudence. 2024. 591. 3-27
大藏将史. 所得税法における必要経費に関する研究 - 所得概念および「業務」概念の検討に基づく考察 -. 博士学位論文(熊本学園大学大学院). 2022
大藏将史. 純資産増加説における「消費」とわが国所得税法上の「家事費」の異同 - シャンツ、ヘイグおよびサイモンズの所得定義に基づく検討 -. 熊本学園商学論集. 2021. 26. 1. 179-200
大藏将史. 所得税法における必要経費の意義の検討 - 純資産増加説に基づく考察 -. 熊本学園商学論集. 2021. 25. 1. 61-86
大藏将史. 所得税法における必要経費要件の検討 - 「業務」概念に基づく検討 -. 熊本学園会計専門職紀要. 2019. 10. 59-81

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MISC (30)：

NAKAMATA Takuya, YOKOYAMA Ryohei, OHKURA Masashi, WAKUI Tetsuya. M516 Performance Analysis of a Multi-Functional CO_2 Heat Pump Water Heating System by Numerical Simulation : Analysis Under a Daily Change in Hot water Demand. The Proceedings of Conference of Kansai Branch. 2015. 2015. 0. 342-342
KINOSHITA Yumiko, OHKURA Masashi, YOKOYAMA Ryohei, WAKUI Tetsuya. M513 Optimal Operation of Air Conditioners Based on Air Conditioning Load Considering Thermal Storage of Building Materials. The Proceedings of Conference of Kansai Branch. 2015. 2015. 0. 339-339
TANIGUCHI Syusuke, YOKOYAMA Ryohei, OHKURA Masashi, WAKUI Tetsuya. M515 Optimization of Energy Supply Systems in Consideration of Hierarchical Relationship Between Design and Operation : Comparison of Alternatives for System Configuration. The Proceedings of Conference of Kansai Branch. 2015. 2015. 0. 341-341
KIMURA Takuya, YOKOYAMA Ryohei, WAKUI Tetsuya, OHKURA Masashi. M511 Robust Optimal Operation of Energy Supply Systems Based on Energy Demand Prediction. The Proceedings of Conference of Kansai Branch. 2015. 2015. 0. 337-337
MIHARA Daisuke, OHKURA Masashi, YOKOYAMA Ryohei, WAKUI Tetsuya. 425 Optimization of Rotor Design and Equipment Configuration for Data Center Cooling with Desiccant Rotor. The Proceedings of Conference of Kansai Branch. 2014. 2014. 0. _4-25_

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Books (2)：

Lectures and oral presentations (32)：

消費税法における「帳簿」の意義と機能 -インボイス制度下における「課税仕入れ」の意義に基づく検討-
(日本税法学会第114回大会・総会 2024)
消費税法58 条における「帳簿」の機能 - インボイス制度下における「課税仕入れ」の意義に基づく検討 -
(第444回日本税法学会九州地区研究会 2023)
所得税法における一時所得の該当性と所得金額の検討 - 個人の「行為」に基づく考察 -
(税務会計研究学会第34回大会 2022)
所得税法における必要経費の意義の検討 - 純資産増加説に基づく考察
(九州経済学会第70回大会 2020)
経路選択輸送ネットワークモデルを応用した世界化石燃料市場モデルの拡張と評価
(第26回エネルギーシステム・経済・環境コンファレンス 2010)

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Education (6)：

2020 - 2022 Kumamoto Gakuen University Graduate School of Commerce
2017 - 2019 Kumamoto Gakuen University Graduate School of Accountancy Master of Professional Accountancy
2005 - 2007 Kanazawa University Graduate School of Natural Science and Technology Division of Innovative Technology and Science
2003 - 2005 Kumamoto University Graduate School of Science and Technology
2002 - 2003 Kumamoto University Graduate School of Science and Technology

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Professional career (2)：

Work history (9)：

2023/04 - 現在 Kumamoto University Faculty of Humanities and Social Sciences Associate Professor
2022/04 - 2023/03 Kumamoto Integrated Business School
2020/03 - 2023/03 大藏裕史税理士事務所所属税理士
2020/04 - 2022/03 College of Healthcare Management
2019/11 - 2020/03 大藏裕史税理士事務所職員

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Association Membership(s) (4)：

日本税法学会 , 九州経済学会 , 税務会計研究学会 , エネルギー・資源学会

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