SAITO Shinya 齋藤真哉

Researcher Number	40215538
Other IDs
External Links
Affiliation (based on the past Project Information) *help	2015 – 2018: 横浜国立大学, 大学院国際社会科学研究院, 教授 2015: 横浜国立大学, 国際社会科学研究科, 教授 2014: 横浜国立大学, その他の研究科, 教授 2013: 横浜国立大学, 国際社会科学研究科, 教授 2012: 横浜国立大学, その他の研究科, 教授 … More 2011: 横浜国立大学, 国際社会科学研究科, 教授 2009 – 2010: Yokohama National University, 経営学部, 教授 2000 – 2004: 青山学院大学, 経営学部, 教授 Less
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Accounting / Accounting
Keywords	Principal Investigator variance of the estimate that is included in net asset / discount / liability method / deferred method / deferred tax liability / deferred tax asset / tax effect accounting / 資本直入項目 / ディスカウント / 資産負債法 … More / 繰延法 / 繰延税金負債 / 繰延税金資産 / 税効果会計 / 経営学 / 会計学 … More Except Principal Investigator 発生主義予算 / 地方自治体の監査制度 / 説明責任（アカウンタビリティ) / 地方自治体の予算制度 / 国際公会計基準 / 発生主義会計 / 複式簿記 / 地方自治体の公会計 / 監査制度の改革 / 地方自治体の財政の透明化と財政改革 / 地方自治体の経営改善 / 発生主義会計の導入 / 公会計 / program evaluation / performance audit / VFM audit / 3E audit / regularity audit / public accountability / government audit / public audit / パブリックアカウンタビリテイ(公的説明責任) / 一般に認められた政府監査規準 / 政策・行政成果報告書 / 政策評価監査 / 一般に認められた政府監査基準 / 業績(行政)監査 / 法規準拠性監査 / パブリックアカウンタビリティ(公的説明責任) / 政府・自治体監査 / 公監査 / Statement of Financial Accounting Concepts / Taxation on Associations and Foundations / Accounting Standards for Social Welfare organizations / Accounting for Local Governments / Accounting Standards for Religious organizations / Accounting for Not-for-Profit Organizations / NPO会計 / 財務的生存力 / SFAC / 公益法人課税 / 社会福祉法人会計基準 / 地方自治体会計 / 宗教法人会計基準 / 非営利法人会計 / 租税法 / 会計学 / 法人税法 / 一般に公正妥当と認められる会計処理の基準 / 財務会計 / 企業会計 / 税務会計 / 会計利益 / 有用性 / 企業会計制度 / 割引現在価値 / 公正価値 Less

A Theoretical and Empirical Study on the Adoption and Practices of a New Public Accounting system for Local Japanese governments
- Principal Investigator
  
  Yamaura Hisashi
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Meiji 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
Significance and Limitations of Fair Value Measurement
- Principal Investigator
  
  KITAMURA KEIKO
- Project Period (FY)
  2010 – 2012
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Chuo University
Study on Accounting and Income Taxes of Not-for-Profit OrganizationsPrincipal Investigator
- Principal Investigator
  
  SAITO Shinya
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Yokohama National University
Study of Government Auditing Structure
- Principal Investigator
  
  SUZUKI Yutaka
- Project Period (FY)
  2003 – 2004
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Aoyama Gakuin University
Measurement of Deferred Tax Asset and Deferred Tax LiabilityPrincipal Investigator
- Principal Investigator
  
  SAITO Shinya
- Project Period (FY)
  2003 – 2004
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Aoyama Gakuin University
An Empirical and Theoretical Study on Not-for-Profit Organizations' book-keeping systems, accounting standards, auditing and taxation
- Principal Investigator
  
  SUGIYAMA Manabu
- Project Period (FY)
  2000 – 2002
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Aoyama Gakuin University

All 2017 2016 2015 2014 2012 2011 2009 2005 2004 2003 Other

All Journal Article Presentation Book

[Book] 日本会計研究学会第75回大会特別委員会最終報告2016
- Author(s)
  山浦久司、東信男、石井和敏、石川恵子、石津寿恵、遠藤尚秀、大塚成男、尾上選哉、兼村高文、斎藤真哉、佐藤綾子、佐藤亨、鈴木豊、林賢是、古庄修、松尾貴巳、山口幸三、山本清、吉本理沙
- Total Pages
  428
- Publisher
  新しい地方公会計の理論、制度、および活用実践
- Data Source
  KAKENHI-PROJECT-15H03400
[Book] 公正価値測定の意義とその限界（仮）2014
- Author(s)
  北村敬子、石川博行、井原理代、上野清貴、梅原秀継、海老原諭、小津稚加子、川村義則、小阪敬志、齋藤真哉、首藤昭信、田代樹彦、中村英敏、福川裕徳、吉見宏、渡辺竜介
- Total Pages
  405
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-22243035
[Journal Article] 新地方公会計制度導入に関わる実態分析（上）2017
- Author(s)
  齋藤真哉・石津寿惠・尾上選哉・遠藤尚秀・佐藤亨
- Journal Title
  
  地方財務
  
  Volume: 第756号 Pages: 106-119
- Data Source
  KAKENHI-PROJECT-15H03400
[Journal Article] 新地方公会計制度導入に関わる実態分析（下）2017
- Author(s)
  齋藤真哉・石津寿惠・尾上選哉・遠藤尚秀・佐藤亨
- Journal Title
  
  地方財務
  
  Volume: 第757号 Pages: 97-115
- Data Source
  KAKENHI-PROJECT-15H03400
[Journal Article] 減価償却と減損2016
- Author(s)
  齋藤真哉
- Journal Title
  
  日税研論集（減価償却課税制度）
  
  Volume: 第69号 Pages: 149-183
- Data Source
  KAKENHI-PROJECT-26285101
[Journal Article] 新地方公会計制度におけるPFI会計の現状と課題2016
- Author(s)
  齋藤真哉、遠藤尚秀、佐藤亨、石津寿惠、尾上選哉
- Journal Title
  
  日本会計研究学会第75回大会特別委員会最終報告「新しい地方公会計の理論、制度、および活用実践」
  
  Volume: 1 Pages: 245-311
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15H03400
[Journal Article] 異なる資本維持概念に起因する法人税等の会計処理2016
- Author(s)
  齋藤真哉
- Journal Title
  
  商学論究
  
  Volume: 第63巻第3号 Pages: 173-190
- Open Access
- Data Source
  KAKENHI-PROJECT-26285101
[Journal Article] 会計上の費用と税務上の損金2016
- Author(s)
  齋藤真哉
- Journal Title
  
  税研
  
  Volume: 第32巻第4号　　（通号190号） Pages: 79-83
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26285101
[Journal Article] 「公益法人会計基準」の一般原則2012
- Author(s)
  齋藤真哉
- Journal Title
  
  公益・一般法人
  
  Volume: 818巻 Pages: 11-17
- NAID
  40019205558
- Data Source
  KAKENHI-PROJECT-21530456
[Journal Article] 非営利組織体会計の現状と課題2011
- Author(s)
  齋藤真哉
- Journal Title
  
  會計
  
  Volume: 179巻 Pages: 481-494
- NAID
  40018718510
- Data Source
  KAKENHI-PROJECT-21530456
[Journal Article] 「公益法人会計基準」の一般原則2011
- Author(s)
  斎藤真哉
- Journal Title
  
  公益・一般法人
  
  Volume: 818 Pages: 11-17
- NAID
  40019205558
- Data Source
  KAKENHI-PROJECT-21530456
[Journal Article] 非営利組織の公益性評価～公益認定基準を踏まえて～2009
- Author(s)
  齋藤真哉
- Journal Title
  
  非営利法人研究学会誌
  
  Volume: 11巻 Pages: 35-47
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21530456
[Journal Article] 非営利組織の公益性評価～公益認定基準を踏まえて～2009
- Author(s)
  齋藤真哉
- Journal Title
  
  非営利法人研究学会誌 VOL. 11
  
  Pages: 35-47
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21530456
[Journal Article] 資本直入項目に係る繰延税金〜勘定処理の観点からの検討〜2005
- Author(s)
  齋藤真哉
- Journal Title
  
  日本簿記学会年報 20(印刷中)
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530305
[Journal Article] Deferred Tax of Variance of the Estimate that is included in Net Asset2005
- Author(s)
  Shinya SAITO
- Journal Title
  
  Journal of Japanese Bookkeeping Association (Nihon Boki Cakkai Nenpoh) No.20
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530305
[Journal Article] ドイツの政府監査の制度と基準2005
- Author(s)
  齋藤真哉
- Journal Title
  
  研究成果報告書
  
  Pages: 158-166
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15330090
[Journal Article] Structure of Tax Effect Accounting2004
- Author(s)
  Shinya SAITO
- Journal Title
  
  Accounting (Kaikei) 166-2
  
  Pages: 19-31
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530305
[Journal Article] 税効果会計の構造〜2つの対立する概念〜2004
- Author(s)
  齋藤真哉
- Journal Title
  
  会計 20
  
  Pages: 19-31
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530305
[Journal Article] 繰延税金のディスカウントの制度化〜イギリス財務報告基準第19号の検討〜2003
- Author(s)
  齋藤真哉
- Journal Title
  
  産業経理 63
  
  Pages: 52-60
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530305
[Journal Article] Accounting Standard about Discount of Deferred Tax ; FRS19 in UK2003
- Author(s)
  Shinya SAITO
- Journal Title
  
  Sangyou-Keiri 63-2
  
  Pages: 52-60
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530305
[Presentation] 新しい地方公会計の理論、制度、および活用実践2016
- Author(s)
  山浦久司、東信男、石井和敏、石川恵子、石津寿恵、遠藤尚秀、大塚成男、尾上選哉、兼村高文、斎藤真哉、佐藤綾子、佐藤亨、鈴木豊、林賢是、古庄修、松尾貴巳、山口幸三、山本清、吉本理沙
- Organizer
  日本会計研究学会第75回全国大会
- Place of Presentation
  静岡コンベンションアーツセンター
- Data Source
  KAKENHI-PROJECT-15H03400
[Presentation] 非営利法人における会計主体～余剰計算と貸借対照表の表示～2016
- Author(s)
  齋藤真哉
- Organizer
  非営利法人研究学会　第12回関東部会
- Place of Presentation
  横浜国立大学(神奈川県横浜市)
- Year and Date
  2016-03-21
- Data Source
  KAKENHI-PROJECT-26285101
[Presentation] IFRSに基づく財務業績の報告～純損益と包括利益～2015
- Author(s)
  齋藤真哉
- Organizer
  国際会計研究学会　第6回東日本部会
- Place of Presentation
  明治大学(東京都千代田区)
- Year and Date
  2015-12-19
- Data Source
  KAKENHI-PROJECT-26285101
[Presentation] 収支相償をめぐる公益認定基準運用上の問題2012
- Author(s)
  齋藤真哉
- Organizer
  横浜国立大学会計研究会
- Place of Presentation
  横浜国立大学
- Data Source
  KAKENHI-PROJECT-21530456
[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. SUZUKI Yutaka (00077877)

# of Collaborated Projects: 3 results

# of Collaborated Products: 2 results
2. SUGIYAMA Manabu (90082734)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. AIDA Kazuo (30159264)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. FURUSHO Osamu (90219113)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
5. KITAMURA KEIKO (70055242)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
6. ISHIKAWA Hiroyuki (60326246)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
7. IHARA Michiyo (90036038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
8. UENO Kiyotaka (90140631)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
9. UMEHARA Hidetsugu (40282420)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
10. EBIHARA Satoshi (00386707)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
11. OZU Chikako (30214167)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
12. KAWAMURA Yoshinori (60247244)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
13. SHUTO Akinobu (60349181)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
14. TASHIRO Tatsuhiko (90268061)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
15. FUKUKAWA Hironori (80315217)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
16. YOSHIMI Hiroshi (90222398)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
17. WATANABE Ryusuke (60269305)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
18. NAKAMURA Hidetoshi (50610961)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
19. SUZUKI Kazumi (90235937)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
20. URASAKI Naohiko (60203600)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
21. KATAYAMA Satoru (90063742)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. SUMIDA Kazutoyo (00047911)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. FUDEYA Isamu (40349238)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. Yamaura Hisashi (70104685)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
25. 八ツ尾順一 (30340855)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
30. 古田美保 (90368473)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
31. 藤井誠 (80409044)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
33. 石川恵子 (70343647)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
34. 石津寿惠 (70337004)

# of Collaborated Projects: 1 results

# of Collaborated Products: 5 results
35. 遠藤尚秀 (40411805)

# of Collaborated Projects: 1 results

# of Collaborated Products: 5 results
36. 大塚成男 (20213770)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
37. 尾上選哉 (00341199)

# of Collaborated Projects: 1 results

# of Collaborated Products: 5 results
38. 兼村高文 (70204584)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
39. 佐藤綾子 (20746614)

# of Collaborated Projects: 1 results

# of Collaborated Products: 5 results
40. 松尾貴巳 (80316017)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
41. 山本清 (60240090)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
42. 吉本理沙 (40550661)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
43. UEMATSU Mikio

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
44. Azuma Nobuo

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
45. Sato Toru

# of Collaborated Projects: 1 results

# of Collaborated Products: 5 results
46. Hayashi Kenshi

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results

SAITO Shinya 齋藤 真哉

Research Projects

Research Products

Co-Researchers

A Theoretical and Empirical Study on the Adoption and Practices of a New Public Accounting system for Local Japanese governments

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

Significance and Limitations of Fair Value Measurement

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Study on Accounting and Income Taxes of Not-for-Profit OrganizationsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Study of Government Auditing Structure

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Measurement of Deferred Tax Asset and Deferred Tax LiabilityPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An Empirical and Theoretical Study on Not-for-Profit Organizations' book-keeping systems, accounting standards, auditing and taxation

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 日本会計研究学会第75回大会特別委員会最終報告2016

Author(s)

Total Pages

Publisher

Data Source

[Book] 公正価値測定の意義とその限界（仮）2014

Author(s)

Total Pages

Publisher

Data Source

[Journal Article] 新地方公会計制度導入に関わる実態分析（上）2017

Author(s)

Journal Title

Data Source

[Journal Article] 新地方公会計制度導入に関わる実態分析（下）2017

Author(s)

Journal Title

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[Journal Article] 減価償却と減損2016

Author(s)

Journal Title

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[Journal Article] 新地方公会計制度におけるPFI会計の現状と課題2016

Author(s)

Journal Title

Data Source

[Journal Article] 異なる資本維持概念に起因する法人税等の会計処理2016

Author(s)

Journal Title

Data Source

[Journal Article] 会計上の費用と税務上の損金2016

Author(s)

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SAITO Shinya 齋藤真哉