Personnel Information

写真b

NAKAJIMA Toshiaki

Organization
Institute of Business and Accounting Accounting School
Research Fields, Keywords
財務会計, Financial Accounting
SDGs Related Goals

Graduating School 【 display / non-display

  • 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

  • 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

Research History 【 display / non-display

  • Affiliation:Kwansei Gakuin University
    Title:Associate Professor
    Date:2006.04 -

Association Memberships 【 display / non-display

  • Academic society name:International Association for Accounting Education & Research

    Academic country located:United States

  • Academic society name:American Accounting Association

    Academic country located:United States

Research Areas 【 display / non-display

  • Research field:Humanities & Social Sciences / Accounting

Papers 【 display / non-display

  • 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

  • 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

  • Language: Japanese
    Title: 法人所得税の期間配分に関する議論の端緒
    Journal name: 商學論究  vol.63  (3)  (p.329 - 344)
    Date of publication: 2016.03
    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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Books 【 display / non-display

  • 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

  • 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

  • Language: Japanese
    Title: IFRS国際会計基準の基礎〔第5版〕
    Publisher: 中央経済社
    Date of publication: 2018.04
    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,ならびに会計方針,会計上の見積りの変更及び誤謬
    Authorship: Contributor

  • Language: Japanese
    Title: ビジネス会計検定試験公式テキスト1級〔2017-18年版〕
    Publisher: 中央経済社
    Date of publication: 2017.09
    Author(s): 大阪商工会議所

    Type of books: Textbook, survey, introduction
    Authorship: Contributor

  • Language: Japanese
    Title: 新版基本簿記論〔第3版〕
    Publisher: 中央経済社
    Date of publication: 2017.02
    Author(s): 関西学院大学会計学研究室

    Type of books: Textbook, survey, introduction
    Authorship: Contributor

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Committee Memberships 【 display / non-display

  • Organization name:
    Date:2014.06 - 2014.09

  • Organization name:
    Date:2013.06 - 2013.09