Updated on 2025/02/11

写真a

 
KAKUDA Kyosuke
 
Organization
Academic Assembly Institute of Humanities and Social Sciences KEIZAIGAKU KEIRETU Professor
Faculty of Economic Sciences Professor
Title
Professor
External link

Degree

  • Master of Public Administration ( 2009.8 )

Research Areas

  • Humanities & Social Sciences / Public law

Research History (researchmap)

  • Niigata University   Professor

    2024.8

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  • Toyohashi Sozo University   Faculty of Business Administration   Professor

    2016.4 - 2019.3

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  • 税務大学校   研究部   教授

    2013.7 - 2015.7

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  • Nagasaki University   Faculty of Economics   Associate Professor

    2009.7 - 2012.7

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  • National Tax Administration Agency

    1995.4

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Research History

  • Niigata University   Institute of Humanities and Social Sciences, Academic Assembly   Professor

    2024.8

  • Niigata University   Faculty of Economic Sciences   Professor

    2024.8

Professional Memberships

 

MISC

  • Fair Market Valuation of internally generated goodwill

    角田 享介

    税務大学校論叢   ( 80 )   265 - 400   2015.7

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    Language：Japanese   Publisher：税務大学校  

    CiNii Article

    CiNii Books

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  • 法人税法22条4項に関する一考察 : 企業利益概念の変革と公正処理基準の解釈の観点から

    角田 享介

    租税研究   ( 785 )   89 - 109   2015.3

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    Language：Japanese   Publisher：日本租税研究協会  

    CiNii Article

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  • A Study on Corporation Tax Law Article 22(4)From the Viewpoint of Income Concepts and Fair Tax Accounting Standards

    角田 享介

    税務大学校論叢   ( 79 )   1 - 177   2014.6

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    Language：Japanese   Publisher：税務大学校  

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  • 国際課税 2013年度IFA年次総会(コペンハーゲン大会)報告会

    角田 享介, 井上 康一ほか

    租税研究   ( 773 )   346 - 389   2014.3

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    Language：Japanese   Publisher：日本租税研究協会  

    CiNii Article

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  • A Study on the Process of Convergence of Financial Income Taxation in the Japanese Tax System

    Kakuda Kyosuke

    Journal of business and economics   92 ( 1 )   87 - 115   2012.9

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    Language：Japanese   Publisher：Nagasaki University  

    This article studies the process of convergence of financial income taxation in the Japanese tax system and clarifies the change in tax policy through two technical terms: "General tax system" and "Special policy tax system." Although the convergence of financial income taxation was required to establish more neutral investment environment, the convergence process has been delayed because of the frequent use of the special policy tax system which was intended to stimulate the Japanese stock markets and has been continued for ten years. For fruitful future reforms, this article suggests that we should develop our financial tax system based on the general tax system.

    CiNii Article

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Awards

  • 第25回租税資料館賞

    2016.11   租税資料館  

    角田享介

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  • 第38回(平成27年度)日税研究賞奨励賞

    2015.7   日本税務研究センター  

    角田享介

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Teaching Experience

  • 演習 IV

    2024
    Institution name：新潟大学

  • 卒業論文

    2024
    Institution name：新潟大学

  • 経営税務論I

    2024
    Institution name：新潟大学

  • 演習II

    2024
    Institution name：新潟大学

  • 卒業論文(上丸寛之)

    2024
    Institution name：新潟大学

  • 経営税務演習

    2024
    Institution name：新潟大学

  • 経営税務論I

    2024
    Institution name：新潟大学

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