NAKAJIMA Toshiaki
Organization
Institute of Business and Accounting Accounting School
Research Fields, Keywords
Financial Accounting, 財務会計
Teaching and Research Fields
税効果の会計に関する研究を行っています。
Syllabus information URL
SDGs Related Goals
Graduating School 【 display / non-display 】
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Graduating School:Kwansei Gakuin University
Faculty:Faculty of Commerce
Kind of school:University
Date of graduation:1993.03
Completion status:Graduated
Country location code:Japan
Graduate School 【 display / non-display 】
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Graduate school:Kwansei Gakuin University
Department:Graduate School, Division of Commerce
Course completed:Doctor's Course
Date of completion:1999.03
Completion status:Accomplished credits for doctoral program
Country:Japan -
Graduate school:Kwansei Gakuin University
Department:Graduate School, Division of Commerce
Course completed:Master's Course
Date of completion:1996.03
Completion status:Completed
Country:Japan
Degree 【 display / non-display 】
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Degree name:修士（商学）
Classified degree field:Humanities & Social Sciences / Accounting
Conferring institution:Kwansei Gakuin University
Acquisition way:Thesis
Date of acquisition:1996.03 -
Degree name:商学士
Classified degree field:Humanities & Social Sciences / Accounting
Conferring institution:Kwansei Gakuin University
Acquisition way:Coursework
Date of acquisition:1993.03
Career 【 display / non-display 】
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Affiliation:Kwansei Gakuin University
Title:Associate Professor
Date:2006.04 -
Association Memberships 【 display / non-display 】
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Academic society name:日本会計研究学会
Academic country located:Japan -
Academic society name:国際会計研究学会
Academic country located:Japan -
Academic society name:日本簿記学会
Academic country located:Japan -
Academic society name:American Accounting Association
Academic country located:United States -
Academic society name:日本会計教育学会
Academic country located:Japan
Research Areas 【 display / non-display 】
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Research field:Humanities & Social Sciences / Accounting
Papers 【 display / non-display 】
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Language: Japanese
Title: 法人所得税の会計処理と公益事業
Journal name: 商学論究 vol.68 (4) (p.49 - 65)
Date of publication: 2021.03
Author(s): 中島 稔哲Type of publication: Research paper (bulletin of university, research institution)
Co-author classification: Single Author
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Language: Japanese
Title: 税務上の繰越欠損金に対する繰延税金資産の認識－ESMAによる適用上の課題の識別とその対応－
Journal name: ビジネス＆アカウンティングレビュー (24) (p.25 - 41)
Date of publication: 2019.12
Author(s): 中島 稔哲Type of publication: Research paper (bulletin of university, research institution)
Co-author classification: Single Author
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Language: Japanese
Title: IASBの「法人所得税」プロジェクト－利害関係者からのフィードバックを中心に－
Journal name: 商学論究 vol.66 (4) (p.317 - 332)
Date of publication: 2019.03
Author(s): 中島 稔哲Type of publication: Research paper (bulletin of university, research institution)
Co-author classification: Single Author
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Language: Japanese
Title: 税務上の繰越欠損金に係る繰延税金資産－IFRS任意適用会社を対象とした実態調査－
Journal name: ビジネス＆アカウンティングレビュー (22) (p.39 - 51)
Date of publication: 2018.12
Author(s): 中島 稔哲Type of publication: Research paper (scientific journal)
Co-author classification: Single Author
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Language: Japanese
Title: The Beginning of Discussions of Inter-Period Income Tax Allocation
Journal name: Journal of Business Administration vol.63 (3) (p.329 - 344)
Date of publication: 2016.03
Author(s): Toshiaki NakajimaType of publication: Research paper (bulletin of university, research institution)
Co-author classification: Single Author
Books 【 display / non-display 】
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Language: Japanese
Title: ビジネス会計検定試験公式テキスト1級〔第3版〕
Publisher: 中央経済社
Date of publication: 2023.04
Author(s): 大阪商工会議所
Type of books: Textbook, survey, introduction
Area of responsibility: 第4節，第10節
Authorship：Contributor
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Language: Japanese
Title: ビジネス会計検定試験公式テキスト1級〔第2版〕
Publisher: 中央経済社
Date of publication: 2021.11
Author(s): 大阪商工会議所
Type of books: Textbook, survey, introduction
Area of responsibility: 第4節，第9節
Authorship：Contributor
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Language: Japanese
Title: IFRS国際会計基準の基礎〔第６版〕
Publisher: 中央経済社
Date of publication: 2020.09
Author(s): 平松 一夫，齋藤 真哉，阪 智香，中島 稔哲
Type of books: Textbook, survey, introduction
Area of responsibility: 「法人所得税」，「会計方針，会計上の見積りの変更及び誤謬」
Authorship：Contributor
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Language: Japanese
Title: 新版基本簿記論第４版
Publisher: 中央経済社
Date of publication: 2019.04
Author(s): 関西学院大学会計学研究室
Type of books: Textbook, survey, introduction
Authorship：Joint author
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Language: Japanese
Title: ビジネス会計検定試験公式テキスト1級
Publisher: 中央経済社
Date of publication: 2018.09
Author(s): 大阪商工会議所
Type of books: Textbook, survey, introduction
Area of responsibility: 第4節，第9節
Authorship：Contributor
Research Projects 【 display / non-display 】
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Research category:Grant-in-Aid for Young Scientists(B)
Project year：2010.04 - 2012.03
Title:会計基準のコンバージェンスにおける基準開発の作用因・要点の解明
Committee Memberships 【 display / non-display 】
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Organization name:日本会計研究学会
Committee name:入会審査委員会委員
Date：2014.06 - 2014.09 -
Organization name:日本会計研究学会
Committee name:入会審査委員会委員
Date：2013.06 - 2013.09
Social Contribution 【 display / non-display 】
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Title:専門職大学院等における高度専門職業人養成教育推進プログラム「会計大学院におけるコア・カリキュラム」検討委員会委員
Date：2008.10 - 2009.03 -
Title:社会教育活動：アカウンティングスクール2008年度秋季連続セミナー「公認会計士試験に向けての根本力，対応力，そして試験力」
Date：2008.10 -
Title:社会教育活動：TKC・関西学院大学 新月プログラム「会計基準の内容（8）税効果会計」
Date：2008.05