Kometani Kenji 米谷健司

… Alternative Names

KOMETANI Kenji 米谷健司

米谷健司コメタニケンジ

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Researcher Number	90432731
Other IDs
External Links
Affiliation (Current)	2025: 立教大学, 経済学部, 准教授
Affiliation (based on the past Project Information) *help	2019 – 2024: 立教大学, 経済学部, 准教授 2016 – 2018: 東北大学, 経済学研究科, 准教授 2015: 東北大学, 大学院経済学研究科, 准教授 2011 – 2015: 東北大学, 経済学研究科(研究院), 准教授 2012: 東北大学, 大学院・経済学研究科, 准教授 … More 2010: 東北大学, 大学院・経済学研究科, 准教授 2009: Yamaguchi University, 経済学部, 准教授 2006 – 2007: 山口大学, 経済学部, 講師 Less
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 会計学 / 税効果会計 / 税負担削減行動 / 財務会計 / 税務会計 / タックス・プランニング / 実効税率 / 利益の質 / 会計利益と課税所得の一致性 / 会計利益と課税所得の差額 … More / 税金 / BTD / 課税所得 / 会計利益 … More Except Principal Investigator コーポレート・ガバナンス / 非財務情報 / 企業価値創造 / コーポレートガバナンス / ディスクロージャー / 統合報告 / リスク情報 / 自発的開示 / タックスコンプライアンス / タックスプランニング / 税負担削減行動 / 税制 / ESG / 会計制度の二分化 / 会計基準 / 会計学 / 国際会計基準 / 経済社会のダイナミズム / 中小企業会計 / パラダイム転換 / 会計制度 / 会計理論 / 将来情報 / 適時情報 / 定性情報 / 企業価値 / 一体開示 / 対話・エンゲージメント / 伊藤レポート2.0 / ＩＲ / 価値協創ガイダンス / 新興国投資 / コスト効率性 / グローバル投資 / 国際財務報告基準 / システム設計 / 金融規制 / 財務・非財務情報 / CSR / 組織資本 / 研究開発 / 無形資産 / 非財務指標 / 自発的ディスクロージャー / 有事価値関連性 / 業績予想 / IR Less

Studies on firm behaviors to adjust tax-systems and the economic consequences
- Principal Investigator
  
  鈴木一水
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
An analysis on footnotes of accounting for income taxesPrincipal Investigator
- Principal Investigator
  
  Kometani Kenji
- Project Period (FY)
  2019 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Rikkyo University
The importance of non-financial information in the Japanese markets
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
A study on determinants of corporate tax avoidancePrincipal Investigator
- Principal Investigator
  
  Kometani Kenji
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
Redesigning corporate disclosure system in Japan
- Principal Investigator
  
  Ito Kunio
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Research for Dynamism in Economic Society and Paradigm Shift of Accouting Systems
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University
The influence of book-tax conformity on earnings quality: an international comparisonPrincipal Investigator
- Principal Investigator
  
  Kometani Kenji
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure
- Principal Investigator
  
  YOSANO TADANORI
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
The empirical study on the value relevance of tax information in Japanese stock marketPrincipal Investigator
- Principal Investigator
  
  KOMETANI Kenji
- Project Period (FY)
  2011 – 2012
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
The influence of the tax management of financial reportingPrincipal Investigator
- Principal Investigator
  
  KOMETANI Kenji
- Project Period (FY)
  2009 – 2010
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
  Yamaguchi University
Empirical Research of Voluntary Disclosures
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
会計利益と課税所得の差額に関する実証的・実態的研究Principal Investigator
- Principal Investigator
  
  米谷健司
- Project Period (FY)
  2006 – 2007
- Research Category
  
  Grant-in-Aid for Young Scientists (Start-up)
- Research Field
  
  Accounting
- Research Institution
  Yamaguchi University

All 2024 2021 2018 2017 2015 2014 2012 2011 2010 2007

All Journal Article Presentation Book

[Book] 税務会計研究ハンドブック ―EBPMのための理論・実証分析序説―2024
- Author(s)
  鈴木一水, 奥田真也, 米谷健司, 田村威文, 村上裕太郎
- Total Pages
  344
- Publisher
  同文舘出版
- ISBN
  9784495176815
- Data Source
  KAKENHI-PROJECT-19K01980
[Book] 企業会計研究のダイナミズム2012
- Author(s)
  米谷健司
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-23730426
[Journal Article] 株価及び株式リターンと税金費用の関係2018
- Author(s)
  米谷健司
- Journal Title
  
  産業経理
  
  Volume: 第77巻第4号 Pages: 62-73
- NAID
  40021467227
- Data Source
  KAKENHI-PROJECT-16K03976
[Journal Article] 税負担削減行動と実効税率2017
- Author(s)
  米谷健司
- Journal Title
  
  會計
  
  Volume: 第192巻第1号 Pages: 68-80
- NAID
  40021228978
- Data Source
  KAKENHI-PROJECT-16K03976
[Journal Article] 実効税率の変化と利益の持続性及び株式リターンの関係2011
- Author(s)
  米谷健司
- Journal Title
  
  産業経理
  
  Volume: 70 Pages: 95-108
- NAID
  40018698176
- Data Source
  KAKENHI-PROJECT-21730371
[Journal Article] 実効税率の変化と利益の持続性及び株式リターンの関係2010
- Author(s)
  米谷健司
- Journal Title
  
  産業経理
  
  Volume: 70巻 Pages: 124-139
- NAID
  40018698176
- Data Source
  KAKENHI-PROJECT-21730371
[Journal Article] 税額控除が研究開発投資に与える影響2010
- Author(s)
  米谷健司・松浦良行
- Journal Title
  
  會計
  
  Volume: 178巻 Pages: 124-139
- NAID
  40017278492
- Data Source
  KAKENHI-PROJECT-21730371
[Journal Article] 研究開発税制と資本コスト2007
- Author(s)
  米谷健司
- Journal Title
  
  産業経理第67巻第3号
  
  Pages: 112-124
- NAID
  40015697112
- Data Source
  KAKENHI-PROJECT-18830045
[Presentation] 「第4章　税負担削減行動」『日本会計研究学会2018-2020年度特別委員会（鈴木一水委員長）　税制が企業会計その他の企業行動に及ぼす影響に関する研究（最終報告書）』2021
- Author(s)
  米谷健司・大沼宏・阪智香
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-19K01980
[Presentation] 企業会計制度設に関する総合的研究（最終報告）2018
- Author(s)
  齋藤真哉, 生島和樹, 上野雄史, 太田康広, 大雄智, 大塚成男, 兼田克幸, 木村晃久, 倉田幸路, 米谷健司, 佐藤信彦, 真田正次, 篠田朝也, 鈴木一水, 鈴木智大, 田村威文, 野口晃弘, 古田美保, 弥永真生, 山田康裕, 李えん
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-16K03976
[Presentation] 企業会計制度設計に関する総合研究（中間報告）2017
- Author(s)
  米谷健司
- Organizer
  日本会計研究学会第76回全国大会
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] 特別委員会（最終報告）経済社会のダイナミズムと会計制度のパラダイム転換に関する総合研究2015
- Author(s)
  河﨑照行, 上野隆也, 梅原秀継, 浦崎直浩, 太田康広, 大塚成男, 小津稚加子, 加賀谷哲之, 倉田幸路, 米谷健司, 齊野純子, 坂上学, 佐藤信彦, 菅原智, 角ヶ谷典幸, 円谷昭一, 中條祐介, 林隆敏, 平賀正剛, 町田祥弘
- Organizer
  日本会計研究学会第74回全国大会
- Place of Presentation
  神戸大学（兵庫県神戸市）
- Year and Date
  2015-09-06
- Data Source
  KAKENHI-PROJECT-25380589
[Presentation] 経済社会のダイナミズムと会計制度のパラダイム転換に関する総合研究2015
- Author(s)
  河崎照行・平賀正剛・大塚成男・佐藤信彦・小津稚加子・中條祐介・梅原秀継・菅原智・坂上学・町田祥弘・林隆敏・齊野純子・太田康広・角ヶ谷典幸・加賀谷哲之・倉田幸路・円谷昭一・米谷健司
- Organizer
  日本会計研究学会第74回全国大会
- Place of Presentation
  神戸大学（兵庫県・神戸市）
- Year and Date
  2015-09-06
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] Deferred Tax Assets and Future Stock Returns2014
- Author(s)
  米谷健司
- Organizer
  2014 Asia Conference on Accounting and Society & Spring School
- Place of Presentation
  National Chung Cheng University in Taiwan
- Year and Date
  2014-02-21
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] 会計利益と課税所得の差額の情報内容2012
- Author(s)
  米谷健司
- Organizer
  日本会計研究学会
- Place of Presentation
  一橋大学
- Year and Date
  2012-08-31
- Data Source
  KAKENHI-PROJECT-23730426
[Presentation] The R&D tax credits and firms'valuation2007
- Author(s)
  Kenji Kometani
- Organizer
  The 4th International Conference on Innovation & Management(ICIM)
- Place of Presentation
  ANA Hotel Ube, Ube City, Yamaguchi, Japan
- Year and Date
  2007-12-05
- Data Source
  KAKENHI-PROJECT-18830045
[Presentation] Did the Japanese 2003 Tax Reform Act of R&D Tax credit affect firm's value?-The case of Japanese Pharmaceutical firms2007
- Author(s)
  Kenji Kometani
- Organizer
  19th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Shangri-La Hotel, Kuala Lumpur, Malaysia
- Year and Date
  2007-11-12
- Data Source
  KAKENHI-PROJECT-18830045

1. KAGAYA Tetsuyuki (80323913)

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2. NAKAJO Yusuke (40244503)

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Kometani Kenji 米谷 健司

KOMETANI Kenji 米谷 健司

米谷 健司 コメタニ ケンジ

Research Projects

Research Products

Co-Researchers

Studies on firm behaviors to adjust tax-systems and the economic consequences

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

An analysis on footnotes of accounting for income taxesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The importance of non-financial information in the Japanese markets

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A study on determinants of corporate tax avoidancePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Redesigning corporate disclosure system in Japan

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research for Dynamism in Economic Society and Paradigm Shift of Accouting Systems

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The influence of book-tax conformity on earnings quality: an international comparisonPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The empirical study on the value relevance of tax information in Japanese stock marketPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The influence of the tax management of financial reportingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Empirical Research of Voluntary Disclosures

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

会計利益と課税所得の差額に関する実証的・実態的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 税務会計研究ハンドブック ―EBPMのための理論・実証分析序説―2024

Author(s)

Kometani Kenji 米谷健司

KOMETANI Kenji 米谷健司

米谷健司コメタニケンジ

[Presentation] 「第4章　税負担削減行動」『日本会計研究学会2018-2020年度特別委員会（鈴木一水委員長）　税制が企業会計その他の企業行動に及ぼす影響に関する研究（最終報告書）』2021