Rchr
J-GLOBAL ID：200901023901879182
Update date: Sep. 28, 2024
Yanaga Masao
ヤナガ マサオ | Yanaga Masao
Affiliation and department：
Job title：
Professor
Homepage URL (1)：
https://nrid.nii.ac.jp/ja/nrid/1000060191144/
Research field (5)：
New fields in law
, Legal theory and history
, Accounting
, Public law
, Civil law
Research keywords (41)：
enforcement
, audit and assurance
, SMEs
, north african law
, オランダ法
, 北欧法
, スペイン法
, 銀行監督
, 国家賠償
, イスラム金融
, legal status of accounting standards
, negligent supervision and governmental liability
, auditors' liability
, corporate finance
, electronic signature and certification
, islamic finance
, supervision and regulation of financial institutions
, comparative accounting and auditing system
, auditors' independence
, corporate governance
, 保証
, 法人の権利能力
, 会計基準
, ベルギー法
, 自己資本比率規制
, 会計
, 会計処理
, 公序良俗
, 会社法
, クレジット・デリバティブ
, 保険法
, リスクマネジメント
, 金融商品取引法
, デリバティブ
, コーポレートガバナンス
, 資本
, 企業価値
, 賭博
, 種類株式
, 負債の測定
, 金融法
Research theme for competitive and other funds (23)：
- 2021 - 2024 Governance and bankruptcy proceedings of incorporated educational institutions
- 2021 - 2024 内部監査との機能的類似性に着目した書面添付制度の信憑性醸成効果に関する研究
- 2019 - 2024 Proactive Enforcement Mechanism for Financial Reporitng
- 2018 - 2021 Legal personhood of autonomous AI
- 2015 - 2019 Company law in north Africa- with respect to Sharia
- 2013 - 2019 Accounting for SMEs and enhancing its credibility
- 2012 - 2015 Bank supervisors' civil liability for negligent banking supervision
- 2012 - 2015 State Liability and Banking Regulation
- 2008 - 2011 Comprehensive Studies on Revolution of Financial Reporting
- 2006 - 2011 International Harmonisation and Mutual Recognition of Financial Supervision and Regulation
- 2009 - 2011 Legal and accounting issues of derivatives in muslim countries
- 2007 - 2010 Legal Status of Accounting Standards in Companies Legislation
- 2006 - 2009 Valuantion and accounting treatment of shares
- 2007 - 2009 State liability arising from negligent banking supervision
- 2006 - 2008 Valuation and Accounting for Class Shares
- 2005 - 2006 多元的企業価値モデルの下での財務会計と管理会計の統合の研究
- 2003 - 2005 Fundamental Reserch for better Corporate Governance and Financial Market
- 2002 - 2005 Legal, regulatory and accounting aspect of credit derivatives
- 1999 - 2001 Institutional Reform in Accounting Regulation under the Securities Exchange Act
- 1997 - 1998 Copyright legislation coping with the development in multimedia
- 1998 - Accounting for life insurance companies
- 1993 - 1994 Concept of Assets in the context of accouting regulation in the Commercial Code
- 1991 - 1992 The Drafting Process of the 1938 Amendements to the Commercial Code
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Papers (645)：
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弥永 真生. 法が照らす会計の深淵(第31回)損益計算書(2). 企業会計 = Accounting. 2024. 76. 10. 1358-1363
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弥永 真生. 法が照らす会計の深淵(第30回)損益計算書(1). 企業会計 = Accounting. 2024. 76. 9. 1257-1265
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弥永 真生. 法が照らす会計の深淵(第29回)臨時巨額の損失(2). 企業会計 = Accounting. 2024. 76. 8. 1119-1128
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弥永 真生. なぜ訴訟手続によって株主総会開催を取締役に義務付けることができないのか. 金融・商事判例 = The financial and business law precedents. 2024. 1695. 2-9
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弥永 真生. 会社法計算規定の今日における意義と課題(9・最終回). 東京株式懇話会會報. 2024. 867. 2-12
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MISC (476)：
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弥永 真生. 商事判例研究(No.3532)医療法人における除名決議の無効 : 議決権行使を除名対象社員に認めずになされた事案[東京高裁令和5.8.9判決]. ジュリスト = Monthly jurist / 有斐閣 [編]. 2024. 1600. 135-138
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弥永 真生. 2024年における会社法分野の課題と展望. 金融・商事判例 = The financial and business law precedents. 2024. 1681. 1
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弥永 真生. 会社法の視点からの評価-東芝代表訴訟判決に対する複眼的評価. ビジネス法務. 2023. 23. 12. 136-138
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弥永 真生. 分配規制のパラダイム転換-創刊25周年記念特集 会社法の歩き方 : 軌跡と展望. ビジネス法務. 2023. 23. 8. 52-53
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弥永 真生. 基礎からわかる 非公開会社のための会社法入門(第30回・最終回)募集新株予約権の発行(3). 税経通信 / 税務経理協会 [編]. 2023. 78. 7. 135-139
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Books (236)：
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日本監査役協会50年史
日本監査役協会 2024
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Histoire et institutions de la comptabilité française
Hakuto Shobo 2024 ISBN:4561362339
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中小企業決算の透明性と信頼性 -改善に向けた実証・理論・実務研究-
同文舘出版 2024 ISBN:4495210629
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非公開会社・小規模会社の会社法の基本
税務経理協会 2023 ISBN:4419069503
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金融商品取引法制の近時の展開 (上)
日本証券経済研究所 2023 ISBN:4890320628
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Lectures and oral presentations (53)：
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トクシュウ 「 キギョウ カイケイ ゲンソク 」 サイコウ
(2023)
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CURRENT ISSUE : 識者に聞く 中小企業の会計と税務対応
(税研 : 租税の総合専門誌 : Zeiken / 編集委員会 編 2022)
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法と会計の因縁 (特集 対談 語りえぬ「会計」を語る)
(企業会計 = Accounting 2022)
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PERSON 公正処理基準の真相
(税研 : 租税の総合専門誌 : Zeiken 2018)
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第2分科会 会計監査改革は企業経営にどのような影響を与えるか : KAMの導入を中心に (第85回 監査役全国会議 企業のグループガバナンスと子会社発の不祥事対策)
(月刊監査役 = Journal for audit & supervisory board members 2018)
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Education (2)：
- 1984 - 1986 The University of Tokyo Faculty of Laws Private Law major
- 1980 - 1984 Meiji University Faculty of Political Economics Department of Economics
Work history (17)：
- 2021/04 - 現在 Meiji University Professional Graduate School of Professional Accountancy Professor
- 1982/12 - 現在 Junior certified accountant
- 2020/04 - 2021/03 University of Tsukuba Alliance for Research on the Mediterranean and North Africa Chair
- 2011/10 - 2021/03 University of Tsukuba Faculty of Business Sciences Professor
- 2018/04 - 2019/03 University of Tsukuba Graduate School of Business Sciences Head of Business Law Unit
- 2010/04 - 2019/03 Accounting Standards Board of Japan Member (part-time)
- 2015/04 - 2018/03 University of Tsukuba Provost, Faculty of Business Sciences
- 2011/04 - 2015/03 Graduate School of Business Sciences, University of Tsukuba Chair, Master Course for Business Law
- 2012/04 - 2013/03 University of Tsukuba Graduate School of Business Sciences Head of Business Law Unit
- 2002/02 - 2011/09 University of Tsukuba Graduate School of Business Sciences Professor
- 2008/04 - 2010/03 University of Tsukuba Graduate School of Business Sciences Chair, Doctorial Program in Systems Management and Business Law
- 2006/04 - 2008/03 University of Tsukuba Graduate School of Business Sciences Head of Business Law Unit
- 1992/01/16 - 2002/02/15 University of Tsukuba Associate Professor
- 1992/01 - 2002/02 University of Tsukuba Institute of Social Sciences Associate `Professor
- 1992/10 - 1994/09 Bank of Japan Institute for Monetary and Economic Studies Visiting Researcher
- 1989/05 - 1992/01 University of Tsukuba Institute of Social Sciences Assistant Professor
- 1986/04 - 1989/04 The University of Tokyo Faculty of Law Research Associate
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Committee career (7)：
- 2024/09 - 現在 日本会計研究学会 理事
- 2021/09 - 現在 Japan Accounting Association Trustee
- 2005 - 現在 Business Accounting Deliberation Council, Financial Services Authority Member
- 2018/09 - 2021/09 Japan Auditing Association Board member
- 2015/09 - 2017/12 Japanese Association for Research in Disclosure Member of Executive Committee
- 2000 - 2009 Accounting Standards Board of Japan Board member
- 1999 - 2002 Japanese Association for Research in Disclosure Member of Excutive Committee
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Awards (10)：
- 2023/03 - Shoko Research Institute Small Business Research Award Accounting for SMEs and its Assurance
- 2022/09 - Japan Auditing Association Iwata-Watanabe Prize Accounting for SMEs and its Assurance
- 2016/12 - Japan Association for Research in Disclosure Excellent Publication Prize Accounting Standards and Law
- 2016/09 - The Institute of Internal Auditors - Japan Aoki Prize Issues on Statutory Auditors
- 2016/09 - Japanese Auditing Association Auditing Research Prize Issues on Statutory Auditors
- 2014/02 - Japanese Bankers Academic Research Promotion Foundation Foundation Prize
- 2003 - Japan Auditing Association Auditing Research Prize Auditors' Independence in appearance
- 2000 - Osumi Ken'ichro Memorial Fund Osumi Ken'ichiro Prize Derivatives and Accounting Law
- 1999 - Japanese Accounting Association Ota-Kurosawa Prize, Japanese Accounting Association Derivatives and Accounting Law
- 1998 - Japanes Institute of Certified Public Accountants Academic Publication Prize, Japanes Institute of Certified Public Accountants Accounting for taxes on income
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Association Membership(s) (6)：
European accounting association
, International academy of comparative law
, 日本監査研究学会
, Accounting and Economic Association of Japan
, Japan Accounting Association
, 日本私法学会
