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J-GLOBAL ID：202301006378161734   Update date: Nov. 13, 2024

NARUKAWA Akito

ナルカワ アキト | NARUKAWA Akito
Affiliation and department：
Fukushima College Faculty of Management, Department of Regional Management

About Fukushima College Faculty of Management, Department of Regional Management


Job title： (full-time) Lecturer
Other affiliations (1)：
Research field  (3)： Public law ,  Accounting ,  Accounting
Research keywords  (1)： Accounting, Tax Accounting, Tax Law
Research theme for competitive and other funds  (6)：
  • 2024 - 2027 Empirical Research on Tax Disclosure and Tax Avoidance of MNCs
  • 2023 - 2026 Empirical Studies of Taxation on Executive Stock-Based Compensation
  • 2024 - 2025 Geodesign for Resilience in Post-Earthquake and Nuclear Accident Fukushima
  • 2024 - 2025 A Study on Local Government Policies Regarding the Recognition of Deductions for Persons with Disabilities in National and Local Individual Income Taxes
  • 2023 - 2024 Geodesign for Resilience in Post-Earthquake and Nuclear Accident Fukushima
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Papers (5)：
  • TAKAHASHI Takayuki, NOMA Mikiharu, NARUKAWA Akito, IWAI Nanami. Determinants of Stock Compensation Introduced by the Tax Reforms in 2016 and 2017. The Japan Industrial Management & Accounting Journal(SANGYO KEIRI). 2023. 83. 3. 15-26
  • NARUKAWA Akito. An Empirical Study on the Tax Loss Carryforward Deduction System. Doctoral Dissertation, Yokohama City University. 2018. 1-156
  • NARUKAWA Akito. Do Firms Invest Funds Generated by Tax Loss Deduction Carried Forward?. The Journal of Business Analysis(Business Analysis Association, BAA currently The Accounting and Economic Association of Japan, AEAJ). 2017. 33. 148-158
  • NARUKAWA Akito. Analysis of Carryforward and Carryback, and Empirical Analysis of Factors Influencing Design of Carryforward Systems of Deficit by Countries. Tax Accounting Research (Japan Tax Accounting Association, JTAA). 2017. 28. 199-204
  • NARUKAWA Akito. Earnings Management in Response to Corporate Tax Rate Reduction and Loss Carryforward System Reform: The Impact of the December 2011 Tax Reform. Selected Prize-Winning Papers on Taxation. 2015. 11. 89-119
MISC (1)：
  • NARUKAWA Akito. Determinants of the choice between carryback and carryforward of tax losses. Discussion Paper Series- Arts and Science Society of Yokohama City University, No.21-M-1. 2021. 1-29
Books (1)：
  • Handbook of Tax Accounting Research: An Introduction to Theories and Empirical Analysis for Evidence-Based Policy Making (EBPM)
    DOBUNKAN SHUPPAN.CO.,LTD. 2024 ISBN:4495176811
Lectures and oral presentations  (17)：
  • The Relationship between Tax Loss Carrybacks and Additional Taxes
    (Japan Tax Accounting Association, The 28th Annual Conference 2024)
  • Expansion of Eligible Companies for Tax Loss Carryback Refunds under COVID-19 Emergency Economic Policies and Determinants of Selection
    (Japan Accounting Association, The 80th Annual Conference 2024)
  • Expansion of Eligible Companies for Tax Loss Carryback Refunds under COVID-19 Emergency Economic Policies and Determinants of Selection
    (Tax-Behavioral Research Group (ZEIMU KOUDO KENKYUKAI) in Hirosaki University 2024)
  • A Study on the Policy for Recognizing Eligible Individuals for Disability Deductions in Municipal Income and Resident Taxes: An Empirical Analysis Based on the Regulations and Public Relations of Municipalities in Fukushima
    (The Tohoku Sociological Society, The 70th Annual Conference 2024)
  • Geodesign for Resilience in Post-Earthquake and Nuclear Accident Fukushima
    (International Digital Earth Applied Science Research Center(IDEAS) in Chubu University, 2023 Annual Results Presentation: Digital Earth Joint Usage/Research Center for Complex Problems 2024)
ｍore...
Professional career (3)：
  • Doctor of Business Administration (Yokohama City University)
  • Master of Business Administration (Yokohama City University)
  • Bachelor of Accounting (Yokohama City University)
Work history (8)：
  • 2023/04 - 現在 Fukushima College (full-time) Lecturer
  • 2021/06 - 現在 NARUKAWA Akito Certified Public Tax Accountant office Certified Public Tax Accountant
  • 2018/04 - 現在 Yokohama City University Visiting Researcher
  • 2018/04 - 2021/04 accounting firm Staff, Certified Public Tax Accountant
  • 2015/04 - 2018/03 Yokohama City University Graduate School of International Management, Department of International Management Doctoral Degree Program
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Committee career (3)：
  • 2024/07 - 現在 The Political Federation of Certified Public Tax Accountants' Associations of Fukushima Delegate(Fukushima Branch)
  • 2024/11 - 2026/03 Fukushima City Fukushima City Advisor for Proposal-Based Private Sector Initiatives
  • 2019/09 - 2021/09 Member of the Special Committee (2018-2020) (Research Theme: Study on the Impact of Tax Systems on Corporate Accounting and Other Corporate Behavior)
Awards (1)：
  • 2015/11 - Federation of Tax Partner Associations The 11th Tax Research Paper Special Award of the Tax Partner Associations
Association Membership(s) (9)：
Associate member, The Japanese Institute of Certified Public Accountants(JICPA) Tohoku Chapter ,  Tohoku Certified Public Tax Accountants’ Association at Fukushima ,  Japan Tax Accounting Association ,  Japanese Association of Management Accounting ,  The Accounting and Economic Association of Japan(former Business Analysis Association) ,  Japan Accounting Association(JAA) ,  Tax-Behavioral Research Group (ZEIMU KOUDO KENKYUKAI) ,  Tokai Certified Public Tax Accountants’ Association at Numazu ,  Associate member, The Japanese Institute of Certified Public Accountants(JICPA) Tokai Chapter
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