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SAITO SHINYA  齋藤 真哉

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SAITO Shinya  齋藤 真哉

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Researcher Number 40215538
Other IDs
External Links
Affiliation (Current) 2022: 横浜国立大学, 大学院国際社会科学研究院, 教授
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
会計学 / 経営学 / 税効果会計 / 繰延税金資産 / 繰延税金負債 / 繰延法 / 資産負債法 / ディスカウント / 資本直入項目 / tax effect accounting … More / deferred tax asset / deferred tax liability / deferred method / liability method / discount / variance of the estimate that is included in net asset … More
Except Principal Investigator
公正価値 / 割引現在価値 / 企業会計制度 / 有用性 / 会計利益 / 税務会計 / 企業会計 / 財務会計 / 一般に公正妥当と認められる会計処理の基準 / 法人税法 / 会計学 / 租税法 / 非営利法人会計 / 宗教法人会計基準 / 地方自治体会計 / 社会福祉法人会計基準 / 公益法人課税 / SFAC / 財務的生存力 / NPO会計 / Accounting for Not-for-Profit Organizations / Accounting Standards for Religious organizations / Accounting for Local Governments / Accounting Standards for Social Welfare organizations / Taxation on Associations and Foundations / Statement of Financial Accounting Concepts / 公監査 / 政府・自治体監査 / パブリックアカウンタビリティ(公的説明責任) / 法規準拠性監査 / 業績(行政)監査 / 一般に認められた政府監査基準 / 政策評価監査 / 政策・行政成果報告書 / 一般に認められた政府監査規準 / パブリックアカウンタビリテイ(公的説明責任) / public audit / government audit / public accountability / regularity audit / 3E audit / VFM audit / performance audit / program evaluation / 公会計 / 発生主義会計の導入 / 地方自治体の経営改善 / 地方自治体の財政の透明化と財政改革 / 監査制度の改革 / 地方自治体の公会計 / 複式簿記 / 発生主義会計 / 国際公会計基準 / 地方自治体の予算制度 / 説明責任(アカウンタビリティ) / 地方自治体の監査制度 / 発生主義予算 Less
  • Research Projects

    (7 results)
  • Research Products

    (25 results)
  • Co-Researchers

    (46 People)
  •  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

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