Faculty Information

Official position and committee in Univ.

（Last updated : 2024-10-01 15:52:30）

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.	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
6.	Article	A Study on the Relationship between the Corporate Accounting and Tax Accounting with a reference to the Circumstances in the Enactment of Section 22-4 of Corporate Tax Law Accounting Profession (17),pp.69-85 (Single) 2022/03
7.	Article	A Study on the Tax Reform and Regulation for the Accounting Standard of Revenue Recognition and Deferences from the Previous Concepts for Annual Attribution of Tax Income Accounting Profession (16),pp.99-120 (Single) 2021/03
8.	Article	A Study on the Modifications of Executive Salary Tax System and Issues for the Tax Procedures of Excessive Salaries Accounting Profession pp.3-23 (Single) 2020/03
9.	Article	A connection and difference between the accounting standards for revenue recognition and the annual attribution principles of tax laws Aoyama Accounting Review pp.46-51 (Single) 2018/11
10.	Article	A Study on the Contrast between the Draft of the Accounting Standard on Revenue Recognition and the Criterion for the Annual Attribution of Tax Revenue Accounting Profession pp.215-230 (Single) 2018/03
11.	Article	Book Review, Conscience-Based Corporate Governance Aoyama Accounting Review pp.141-143 (Single) 2017/10
12.	Article	The Special Tax Treatments for a Small and Medium-sized Corporations: Disallowances for Family Corporations, Special Tax Rate for Excessive Retained Income, Index Linked Salary of Executive Officers, etc. Tax Accounting Research pp.47-62 (Single) 2017/07
13.	Article	A Comparative Analysis of the Court Decisions of the Cases on Real Estate Securitization, and a Consideration on Criteria for the Standards of Generally Recognized Fair Tax Accounting Accounting Profession pp.53-66 (Single) 2017/03
14.	Article	A Study on the Development of Accounting Practices in Debt Equity Swap Transactions and the Fairness in Accounting Processes under the Commercial Law and the Corporate Tax Law Accounting Professinon pp.49-66 (Single) 2016/03
15.	Article	A Consideration on the Criteria for the Standards of Generally Recognized Fair Tax Accounting -Based on the Judgment of Tokyo High Court Case, 7/19/2013- Tax Accounting Research pp.215-220 (Single) 2015/07
16.	Article	A Consideration on the Relationship between the Establishments or Amendments of Corporate Accounting Standards and Tax Reforms Accounting Profession pp.61-79 (Single) 2015/03
17.	Article	The Perspective of Substance Over Form in Accounting, and the Interpretation and Application of Tax Law Aoyama Accounting Review vol. 4,pp.60-67 (Single) 2014/10
18.	Article	The Transition of the Allowance for Bad Debt in the Accounting Systems and a Consideration on the Recent Amended Provisions in the Corporate Tax Law Accounting Profession Vol. 9,pp.65-79 (Single) 2014/03
19.	Article	An analysis on economic rationality of legal contracts in the tax avoidance cases Okayama Economic Review Vol. 43(No. 4) (Single) 2012/03
20.	Article	A study on the conflict and intertwine of the accounting standards and the tax laws in asset losses Okayama Economic Review Vol. 43(No. 3) (Single) 2011/12
21.	Article	A study on the concept of fair value in the corporate tax act Journal of Humanities and Social Sciences, Okayama University (No. 31) (Single) 2011/03
22.	Article	A study on the concept of accounting profit and taxable income, and the policy for their coordination system Okayama Economic Review Vol. 42(No. 3) (Single) 2010/12
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