NAKAJIMA Toshiaki
Organization
Institute of Business and Accounting Accounting School
Research Fields, Keywords
財務会計, Financial Accounting
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
Research History 【 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:International Association for Accounting Education & Research
Academic country located:United States
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Academic society name:American Accounting Association
Academic country located:United States
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: 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
Books 【 display / non-display 】
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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: 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
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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〔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
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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
Committee Memberships 【 display / non-display 】
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Organization name:
Date:2014.06 - 2014.09 -
Organization name:
Date:2013.06 - 2013.09