Researcher Database

（Last updated : 2024-11-05 12:46:29）　

IKEWAKI SHINICHIRO

Department / Course College of Economics Department of Economics

Title / Position Associate Professor

Other Affiliations
1.	Graduate School of Economics

Academic background
1.	2019/04～2022/03	Doctoral Program (2nd Semester) │ Business Administration │ Graduate School, Division of Administration │ Meiji University │ Completed Doctor of Philosophy in Business Administration

Business career
1.	2023/04 ～	Associate Professor │ Economics │ Ritsumeikan University

Research activities
1.	2020/09 ～	The Japanese Association of International Business Law

Qualification and license
1.	2020/02/27	tax accountant examination

Subject of research
1.	Tax Accounting Recognition and Measurement Theory

Research summary
A Study on the Accounting Method of Corporate Taxable Income in Japan In Japan, there are many unclear regarding the accounting method (recognition and measurement) of corporate taxable income. This study aims to clarify this accounting method, focusing on a comparative legal study with the United States.

Present specialized field
Public law

Papers
1.	2022/03/26	A Study on the Accounting Method of Corporate Taxable Income in Japan: Focusing on Comparative Analysis with Internal Revenue Code in the United States │ ,pp.1-241 (Sole-authored)
2.	2021/09	General Rule for Taxable Year of Inclusion in United States: Focusing on Tax Cuts and Jobs Act │ ,pp.1-20 (Sole-authored)
3.	2021/02	Tax Treatment of Advance Payment in United States : Focusing on Internal Revenue Code § 451(b) Perspective │ ,pp.1-20 (Sole-authored)
4.	2020/09	Tax Treatment of Loss Contingencies in United States Federal Courts : Focusing on Internal Revenue Code §461(h) Perspective │ ,pp.23-42 (Sole-authored)
5.	2020/02	Tax Treatment of Asset Retirement Obligations in United States Federal Courts : Focusing on Internal Revenue Code §461(h) Perspective │ ,pp.167-186 (Sole-authored)
Display All（6）

Message
1.	A Study on the Accounting Method of Corporate Taxable Income in United States I am interested in Section 446 of the Internal Revenue Code, whith establishes the general rule for method of accounting for corporate taxable income in the United States. I would like to study and research with others who are interested in the subject.

E-Mail Address

researchmap Researcher code
R000029621