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Kurume University
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MISC
Affiliated academic society
Hoshida Koutarou
Department of Commerce
Associate Professor
Researcher information
■ Field Of Study
Humanities & social sciences, Public law, 租税法
Humanities & social sciences, Accounting, 税務会計論
■ Research Theme
企業会計と税務会計との関係性に関する研究
Research activity information
■ Paper
法人税法における無償譲渡に係る「収益の額」の研究－旧法人税法の無償譲渡の取扱いを端緒として－
熊本学園商学論集, Mar. 2016
「わが国法人税法における課税所得概念-制度史の視点から評価損益を中心として-」
星田幸太郎
熊本学園商学論集, Jan. 2014
■ MISC
旧法人税法51条に関する一考察—高梠真一教授 退職記念号
星田 幸太郎
久留米大学商学研究 / 久留米大学商学会 [編], Mar. 2024
わが国法人所得課税揺籃期における減価償却の研究 : 社船に係る裁判例を中心として—The Theory of Depreciation in the Initial Corporate Income Taxation of Japan
星田 幸太郎
久留米大学商学研究 / 久留米大学商学会 [編], Sep. 2019
■ Affiliated academic society
九州経済学会
