Ritsumeikan University Researcher Database
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> IKEWAKI SHINICHIRO
（Last updated : 2024-05-14 14:12:50）
IKEWAKI SHINICHIRO
Department / Course
College of Economics Department of Economics
Title / Position
Associate Professor
Achievement
Other Affiliations
Profile
Academic background
Business career
Committee and society
Research activities
Qualification and license
Subject of research
Research summary
Research summary(Photo/Image)
Present specialized field
research
Books
Papers
Academic conference presentation
Other research achievements
Works
Winning science prize
Grants-in-Aid for Scientific Research -KAKENHI-
Competitive grants, etc. (exc. KAKENHI)
Achievements of joint.Funded research
Acquisition patent
kenkyukodoka
teaching
Subject
Teaching achievements
social activity
Activity in society
Research exchange preferred theme
Others
Message
Home Page
E-Mail Address
Department laboratory expense researcher number
researchmap Researcher code
External Researcher ID
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
2.
2021/09
General Rule for Taxable Year of Inclusion in United States: Focusing on Tax Cuts and Jobs Act │ ,pp.1-20
3.
2021/02
Tax Treatment of Advance Payment in United States : Focusing on Internal Revenue Code § 451(b) Perspective │ ,pp.1-20
4.
2020/09
Tax Treatment of Loss Contingencies in United States Federal Courts : Focusing on Internal Revenue Code §461(h) Perspective │ ,pp.23-42
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
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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