Researcher Information - KOBAYASHI Hiroaki |

（Last updated : 2025-07-15 18:26:14）

KOBAYASHI Hiroaki

Department / Course

Aoyama Gakuin University Graduate School of Professional Accountancy Professional Accountancy Major

Aoyama Gakuin University Graduate School of Professional Accountancy Department of Professional Accounting

Job Professor

Specialization and related fields
Accounting

Academic background
1.	Faculty of Economics The University of Tokyo Graduated
2.	Master Golden Gate University Finished Master of Science in Taxation
3.	Aoyama Gakuin University

Business career
1.	2013/04/01 ～	Professor Aoyama Gakuin University Graduate School of Professional Accountancy Professional Accountancy Major
2.	2014/04/01 ～	Professor Aoyama Gakuin University Graduate School of Professional Accountancy Department of Professional Accounting

Belonging society
1.	2011/09 ～	Japan Accounting Association
2.	2012/04 ～	Japan Tax Jurisprudence Association
3.	2013/09 ～	tax accounting association

Official position and committee in Univ.
1.	2015/04/01 ～ 2017/03/31	Aoyama Gakuin University Curriculum Coordinator
2.	2017/04/01 ～ 2019/03/31	Aoyama Gakuin University Curriculum Coordinator
3.	2023/04/01 ～ 2025/03/31	Aoyama Gakuin University Curriculum Coordinator
4.	2025/04/01 ～ 2027/03/31	Aoyama Gakuin University Dean of the Graduate School of Professional Accountancy

Book and thesis
1.	Books	A Connection and Divergence between the Income Tax Accounting and Corporate Accounting (Sole-authored) 2023/03
2.	Papers	Expansion of Digital Economy Transactions and Taxation Measures Aoyama Accounting Review,pp.38-42 (Sole-authored) 2024/11
3.	Papers	A Study on the Development of Tax Laws and Regulations after the Enactment on Article 22(4) of the Corporate Tax Law Accounting Profession (19),pp.99-112 (Sole-authored) 2024/03
4.	Papers	Accounting Processing and Tax treatment on Losses from Diversifying Business Risks; Losses due to the Risks of Natural Disasters, Resources and Energy, Pandemics, Foreign Exchanges and Interest Rates, Cyber Attacks and Wars, and Impairment of Goodwill Journal of Japan Tax Research Institute,pp.231-271 (Sole-authored) 2024/01
5.	Papers	A Study on the Standards by Scale for Defining SMEs Focusing on the Problems of Capital Standards in the SME Tax System Accounting Profession,pp.29-50 (Sole-authored) 2023/03
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