SUZUKI Kazumi

J-GLOBAL         Last updated: Sep 13, 2019 at 02:40
 
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Name
SUZUKI Kazumi
Affiliation
Kobe University
Section
Graduate School of Business Administration Division of Business Administration
Job title
Professor

Research Areas

 
 

Committee Memberships

 
Oct 2015
   
 
Japan Tax Accounting Association  Vice-president
 
Sep 2015
   
 
Japan Accounting Association  Director
 
Sep 2012
   
 
Japan Accounting Association  Review board member: Accounting progress
 

Awards & Honors

 
Jul 2014
鈴木 一水著, 『税務会計分析-税務計画と税務計算の統合-』 , 有限会社森山書店, 42th Academic Award of The Japanese Institute of Certified Public Accountants, The Japanese Institute of Certified Public Accountants
Winner: SUZUKI KAZUMI
 

Published Papers

 
Accounting research focusing on accounting regulations peculiar to Japan
SUZUKI KAZUMI
會計   195(1) 36-48   Jan 2019   [Invited]
Japanese business accounting has developed under three different legal systems: the Commercial Code or the Companies Act, the Corporation Tax Act and other tax laws, and the Securities Exchange Act or the Financial Instruments and Exchange Act, ea...
収益認識会計基準(案)の税務会計の立場からの評価
SUZUKI Kazumi
會計   193(4) 26-37   Apr 2018
会計制度上の利益計算思考の変遷
SUZUKI Kazumi
国民経済雑誌   215(5) 63-77   May 2017
課税ベースのあり方
SUZUKI Kazumi
税務会計研究   (27) 69-121   Jul 2016
法令解釈型税務会計研究の課題
SUZUKI Kazumi
税経通信   71(7) 148-154   Jul 2016

Misc

 
役員給与等に係る税制の整備の意義
SUZUKI Kazumi
税研   33(3) 42-47   Sep 2017
金銭債権の貸倒れ
SUZUKI Kazumi
税研   32(5) 75-79   Jan 2017
会計学における税負担削減行動
SUZUKI Kazumi
企業会計   68(9) 24-29   Sep 2016
課税所得計算における会計基準等
SUZUKI Kazumi
税研   32(2) 73-77   Jul 2016
税制改正大綱における法人税制
SUZUKI Kazumi
税研   31(1) 52-57   May 2015

Books etc

 
税効果会計入門
SUZUKI Kazumi
同文館出版   Oct 2017   
税務会計分析―税務計画と税務計算の統合―
SUZUKI Kazumi
森山書店   Mar 2013   
Q&A「評価損」と「欠損金」をめぐる税務と会計
SUZUKI Kazumi, 谷保廣, 岩瀬哲正 (Part:Joint Editor)
清文社   Dec 2012   
連結会計入門 第6版
SUZUKI Kazumi, 広瀬義州, 太田正博, 桜井久勝, 藤田晶子, 長束航, 海老原諭 (Part:Joint Work)
中央経済社   Sep 2012   
国際会計基準と日本の会計実務[三訂版]
SUZUKI Kazumi, 古賀智敏, 國部克彦, あずさ監査法人 (Part:Joint Work)
同文館出版   Dec 2009   

Conference Activities & Talks

 
Selection of a type of management compensation by Japanese firms
SUZUKI KAZUMI
International Conference on Business, Economics and Information Technology   Mar 2019   
Japanese large firms can choose some plans among variety of management compensation including not only cash compensation but also share compensation. In particular, management compensation related to the firm performance can reduce agency costs. S...
日本固有の規制環境に着目した会計研究 [Invited]
SUZUKI Kazumi
日本会計研究学会第77回大会   Sep 2018   日本会計研究学会
会計基準の多様化に伴う損金問題
SUZUKI Kazumi
日本会計研究学会   Sep 2014   日本会計研究学会
Trade-off Between Tax and Nontax Costs in Executive Compensation Contract in Japan
SUZUKI Kazumi
International Conference on Business, Economics and Information Technology, 2014 Taipei   Mar 2014   
報告利益の属性変化の監査・保証業務に対する影響
SUZUKI Kazumi
日本監査研究学会第33回大会   Oct 2010   日本監査研究学会

Teaching Experience