NAKAJIMA Toshiaki
Organization
Institute of Business and Accounting Accounting School Associate Professor
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4版〕
Publisher: 中央経済社
Date of publication: 2025.04
Author(s): 大阪商工会議所
Type of books: Textbook, survey, introduction
Area of responsibility: 第3章第4節，第10節
Authorship：Contributor
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Language: Japanese
Title: 新版基本簿記論〔第5版〕
Publisher: 中央経済社
Date of publication: 2024.03
Author(s): 関西学院大学会計学研究室
Type of books: Textbook, survey, introduction
Area of responsibility: 第19章
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〔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
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