FURUTA Miho 古田美保

… Alternative Names

古田美保フルタミホ

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Researcher Number	90368473
Other IDs
Affiliation (Current)	2025: 甲南大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2012 – 2018: 甲南大学, 経営学部, 教授 2009: 甲南大学, 経営学部, 准教授
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Accounting
Keywords	Principal Investigator 租税支出レポート / 租税支出 / 税務会計 Except Principal Investigator 税務会計 / 財務会計 / 会計学 / 企業会計 / 租税法 / 租税支出 / 公法学 … More / 学校法人会計 / 非営利会計 / 租税特別措置 / 資本金 / 減資 / 自己株式 / 資本取引 / リサイクリング / 包括利益 / 株主資本 / 租税回避 / BEPS / 中立性 / 二重課税 / 国際課税 / 資本利益区分 / 純資産 / 資本 / 法人税法 / 一般に公正妥当と認められる会計処理の基準 / 業績指標 / 非営利組織の会計 / 非営利組織の監査 / 地方自治体の内部統制 / 公会計 / 公会計改革 / 地方財政 / 地方自治体 / 公監査 / 内部統制 / 地方自治体の監査制度 / 業績監査 / ネットワーク社会 / 移転価格税制 / 会計ディスクロージヤー / 課税所得 / 会計ディスクロージャー / XBRL / 電子商取引 / 電子申告 / 電子開示 Less

The restructuring of taxable income calculation with diversification of corporate form and transformation of capital transaction concept
- Principal Investigator
  
  FUJII Makoto
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nihon University
Study of the accounting standards generally accepted as fair and appropriate for tax purposes
- Principal Investigator
  
  SUZUKI Kazumi
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
A Study on Tax Expenditure Accounting - Disclosure and AnalysisPrincipal Investigator
- Principal Investigator
  
  FURUTA Miho
- Project Period (FY)
  2014 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Konan University
Comprehensive Studies on Performance Iindicators for Optimal Resource Allocation
- Principal Investigator
  
  ISHIKAWA Keiko
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nihon University
  Jissen Women's University
Research on the paradigm models of financial accounting and tax accounting in the cyberspace society
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  2007 – 2009
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University

All 2019 2017 2016 2015 2008 2007 Other

All Journal Article Presentation

[Journal Article] 会社法成立以降の純資産の部に関連する判決例2019
- Author(s)
  古田　美保
- Journal Title
  
  日税研論集
  
  Volume: 76
- Data Source
  KAKENHI-PROJECT-16K04007
[Journal Article] PE課税における帰属資本の擬制2019
- Author(s)
  古田　美保
- Journal Title
  
  甲南経営研究
  
  Volume: 59(4) Pages: 67-88
- NAID
  120006577313
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K04007
[Journal Article] 現行法人税制における課税単位としての法人概念の再検討2017
- Author(s)
  古田美保
- Journal Title
  
  産業経理
  
  Volume: 77 Pages: 106-118
- Data Source
  KAKENHI-PROJECT-26380640
[Journal Article] 現行法人税制における課税単位としての法人概念の再検討2017
- Author(s)
  古田美保
- Journal Title
  
  産業経理
  
  Volume: 77 Pages: 106-118
- Data Source
  KAKENHI-PROJECT-16K04007
[Journal Article] アメリカの減価償却制度2016
- Author(s)
  古田美保
- Journal Title
  
  日税研論集
  
  Volume: 69 Pages: 257-284
- Data Source
  KAKENHI-PROJECT-26380640
[Journal Article] アメリカの減価償却制度2016
- Author(s)
  古田　美保
- Journal Title
  
  日税研論集
  
  Volume: 69号 Pages: 257-284
- Data Source
  KAKENHI-PROJECT-26285101
[Journal Article] 任意償却制度の現状と問題点2016
- Author(s)
  古田美保
- Journal Title
  
  税研
  
  Volume: 31
- Data Source
  KAKENHI-PROJECT-26380640
[Journal Article] 租税支出の概念と公会計上の意義2015
- Author(s)
  古田美保
- Journal Title
  
  甲南経営研究
  
  Volume: 56
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26380640
[Journal Article] 事業体の多様化に伴う税務上の課題2015
- Author(s)
  古田美保
- Journal Title
  
  會計
  
  Volume: 187巻3号 Pages: 30-44
- NAID
  40020372450
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26285101
[Journal Article] 企業集団の所得算定のあり方-移転価格税制と連結納税制度の理論の連携-2008
- Author(s)
  古田美保
- Journal Title
  
  甲南会計研究第2巻
  
  Pages: 155-166
- Data Source
  KAKENHI-PROJECT-19330100
[Journal Article] 電子商取引から提起される移転価格税制の問題-独立企業原則と定式分配法-2007
- Author(s)
  古田美保
- Journal Title
  
  税経通信第62巻
  
  Pages: 51-6
- Data Source
  KAKENHI-PROJECT-19330100
[Journal Article] 電子商取引から提起される移転価格税制の問題-独立企業原則と定式分配法2007
- Author(s)
  古田美保
- Journal Title
  
  税経通信 62巻16号
  
  Pages: 51-62
- Data Source
  KAKENHI-PROJECT-19330100
[Presentation] 事業体の多様化に伴う税務上の課題
- Author(s)
  古田美保
- Organizer
  日本会計研究学会第73回大会
- Place of Presentation
  横浜国立大学、横浜市
- Year and Date
  2014-09-05 – 2014-09-06
- Data Source
  KAKENHI-PROJECT-26285101
[Presentation] 公正処理基準の再検討
- Author(s)
  鈴木一水・一高龍司・上松公雄・浦崎直浩・齋藤真哉・坂本雅士・佐藤信彦・藤井誠・古田美保・万代勝信・八ツ尾順一・渡邉宏美
- Organizer
  税務会計研究学会第26回大会
- Place of Presentation
  熊本学園大学、熊本市
- Year and Date
  2014-10-25 – 2014-10-26
- Data Source
  KAKENHI-PROJECT-26285101

1. FUJII Makoto (80409044)

# of Collaborated Projects: 4 results

# of Collaborated Products: 1 results
2. FURUICHI Yuichiro (40551065)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
3. URASAKI Naohiro (60203600)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
4. YATSUO Junichi (30340855)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
5. ISHIKAWA Keiko (70343647)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
6. ONOE Eliya (00341199)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
7. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. FUKUURA Ikumi (00149791)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. UKITA Izumi (70203502)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. SAKAUE Manabu (50264792)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. HATO Kenichi (30228499)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. SAINO Junko (60311510)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. OKINO Koji (00319906)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. HORIE Masayuki (70173630)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. IKEDA Koji (80202886)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. SUZUKI Kazumi (90235937)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
17. 万代勝信 (80209709)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
18. 齋藤真哉 (40215538)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
19. 佐藤信彦 (20225981)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
20. 坂本雅士 (40279930)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
21. 一高龍司 (30330137)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
22. 渡邉宏美 (20631964)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
23. LI YAN (80803890)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. WATANABE Eiichi

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. SAKAMOTO Takashi

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. UENO Takaya

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. UEMATSU Mikio

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results

FURUTA Miho 古田 美保

古田 美保 フルタ ミホ

Research Projects

Research Products

Co-Researchers

The restructuring of taxable income calculation with diversification of corporate form and transformation of capital transaction concept

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Study of the accounting standards generally accepted as fair and appropriate for tax purposes

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Study on Tax Expenditure Accounting - Disclosure and AnalysisPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Comprehensive Studies on Performance Iindicators for Optimal Resource Allocation

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research on the paradigm models of financial accounting and tax accounting in the cyberspace society

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 会社法成立以降の純資産の部に関連する判決例2019

Author(s)

Journal Title

Data Source

[Journal Article] PE課税における帰属資本の擬制2019

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 現行法人税制における課税単位としての法人概念の再検討2017

Author(s)

Journal Title

Data Source

[Journal Article] 現行法人税制における課税単位としての法人概念の再検討2017

Author(s)

Journal Title

Data Source

[Journal Article] アメリカの減価償却制度2016

Author(s)

Journal Title

Data Source

[Journal Article] アメリカの減価償却制度2016

Author(s)

Journal Title

Data Source

[Journal Article] 任意償却制度の現状と問題点2016

Author(s)

Journal Title

Data Source

[Journal Article] 租税支出の概念と公会計上の意義2015

Author(s)

Journal Title

Data Source

[Journal Article] 事業体の多様化に伴う税務上の課題2015

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 企業集団の所得算定のあり方-移転価格税制と連結納税制度の理論の連携-2008

Author(s)

Journal Title

Data Source

[Journal Article] 電子商取引から提起される移転価格税制の問題-独立企業原則と定式分配法-2007

Author(s)

Journal Title

FURUTA Miho 古田美保

古田美保フルタミホ