(Last updated : 2024-11-28 12:52:34)
  KOBAYASHI Hiroaki
   Department   Aoyama Gakuin University  Professional Accountancy Major, Graduate School of Professional Accountancy
   Aoyama Gakuin University  Department of Professional Accounting, Graduate School of Professional Accountancy
   Position   Professor
■ Specialization and related fields
Accounting 
■ Academic background
1. The University of Tokyo Graduated
2. Golden Gate University〔Master Course〕 Completed Master of Science in Taxation
■ Business career
1. 2013/04~ Aoyama Gakuin University Graduate School of Professional Accountancy Professional Accountancy Major Professor
2. 2014/04~ Aoyama Gakuin University Graduate School of Professional Accountancy Department of Professional Accounting Professor
■ 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. 2023/04/01~2025/03/31 Aoyama Gakuin University Curriculum Coordinator
■ Book and thesis
1. Book A Connection and Divergence between the Income Tax Accounting and Corporate Accounting   (Single) 2023/03
2. Article 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 (Single) 2024/03
3. Article 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 (Single) 2024/01
4. Article 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 (Single) 2023/03
5. Article Tax Accounting with a Certain Tax Avoidance Litigation Accounting Profession pp.3-13 (Single) 2023/03
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