Researcher Database

IKEWAKI SHINICHIRO

Department / Course College of Economics Department of Economics

Title / Position Associate Professor

Papers
1.	2025/05/20	Tax Treatment of Advance Fees for Health Care En tities in Japan: Focusing on Comparison with the United States │ ,pp.1-18
2.	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
3.	2021/09	General Rule for Taxable Year of Inclusion in United States: Focusing on Tax Cuts and Jobs Act │ ,pp.1-20
4.	2021/02	Tax Treatment of Advance Payment in United States : Focusing on Internal Revenue Code § 451(b) Perspective │ ,pp.1-20
5.	2020/09	Tax Treatment of Loss Contingencies in United States Federal Courts : Focusing on Internal Revenue Code §461(h) Perspective │ ,pp.23-42
6.	2020/02	Tax Treatment of Asset Retirement Obligations in United States Federal Courts : Focusing on Internal Revenue Code §461(h) Perspective │ ,pp.167-186
7.	2019/09	A Consideration on Internal Revenue Code§446 "Method to Clearly Reflect Income" : Thor Power Tool Company v. Commissioner as a Material │ ,pp.79-98