Organization
Graduate Faculty of Interdisciplinary Research Faculty of Life and Environmental Sciences Social System Engineering (Regional Social Management Associate Professor
Title
Associate Professor
Narukawa Akito
Research History
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University of Yamanashi Associate Professor
2026.4
Country：Japan
Job classification：Associate professor/Lecturer (full time)
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Fukushima College (full-time) Lecturer
2023.4 - 2026.3
Country：Japan
Job classification：Associate professor/Lecturer (full time)
-
NARUKAWA Akito Certified Public Tax Accountant office Certified Public Tax Accountant
2021.6
Country：Japan
Job classification：Doctor, nurse, lawyer, or other expert
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Yokohama City University Visiting Researcher
2018.4
Country：Japan
-
accounting firm Staff, Certified Public Tax Accountant
2018.4 - 2021.4
Country：Japan
Job classification：Doctor, nurse, lawyer, or other expert
Education
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Yokohama City University
2015.4 - 2018.3
Country： Japan
-
Yokohama City University
2012.4 - 2015.3
Country： Japan
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Yokohama City University
2008.4 - 2012.3
Country： Japan
Research Areas
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Humanities & Social Sciences / Public law / Tax Law
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Humanities & Social Sciences / Accounting / Accounting
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Humanities & Social Sciences / Accounting / Tax Accounting
Research Interests
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Accounting, Tax Accounting, Tax Law
Research Projects
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Geodesign for Resilience in Post-Earthquake and Nuclear Accident Fukushima
Grant number：IDEAS202444 2024.6 - 2025.3
International Digital Earth Applied Science Research Center(IDEAS) at Chubu University International Digital Earth Applied Science Research Center(IDEAS) at Chubu University Digital Earth Joint Usage/Research Center for Complex Problems in 2024
IBARAGI Shun, NARUKAWA Akito
Authorship：Coinvestigator(s)
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Empirical Research on Tax Disclosure and Tax Avoidance of MNCs
Grant number：24K16479 2024.4 - 2027.3
Japan Society for the Promotion of Science (JSPS) Fukushima College Grants-in-Aid for Scientific Research (KAKENHI) Grant-in-Aid for Early-Career Scientists
NARUKAWA Akito
-
A Study on Local Government Policies Regarding the Recognition of Deductions for Persons with Disabilities in National and Local Individual Income Taxes
2024.4 - 2025.2
Japan Finance Organization for Municipalities Fukushima College Local Public Finance Research Grant Program for Young Researchers in 2024
NARUKAWA Akito, IBARAGI Shun
Authorship：Principal investigator
-
Geodesign for Resilience in Post-Earthquake and Nuclear Accident Fukushima
Grant number：IDEAS202304 2023.6 - 2024.3
International Digital Earth Applied Science Research Center(IDEAS) at Chubu University International Digital Earth Applied Science Research Center(IDEAS) at Chubu University Digital Earth Joint Usage/Research Center for Complex Problems in 2023
IBARAGI Shun, KUROISHI Izumi, TERADA Kazushige, NARUKAWA Akito, TAGAWA HIroyuki
Authorship：Coinvestigator(s)
-
Empirical Studies of Taxation on Executive Stock-Based Compensation
Grant number：23K01701 2023.4 - 2026.3
Japan Society for the Promotion of Science Yokohama City University Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
TAKAHASHI Takayuki, NOMA Mikiharu, NARUKAWA Akito
-
A Study on the Firm's Tax-Related Choice Between Loss Carryback Refund and Loss Carryforward Deduction
2017
Yokohama Academic Foundation Yokohama City University Research Grant
NARUKAWA Akito
Authorship：Principal investigator
Presentations
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Determinants of Municipal Ordinances on Disability Tax Deduction Certification in Japan Invited
NARUKAWA Akito
The 29th Annual Meeting of the Japanese Public Choice Society 2025.12
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The impact of large individual shareholders on corporate payout choice: dividends or share repurchases Invited
Takayuki Takahashi, Mikiharu Noma, Akito Narukawa(Pres
The 2025 Autumn Conference of the Korean Academic Society of Taxation 2025.10
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討論者「繰戻し還付制度の利用実態と利用企業の特徴」 Invited
鈴木崇文, 恩地一樹
日本経済学会2025年度秋季大会 2025.9
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A Study on Local Government Policies Regarding the Recognition of Deductions for Persons with Disabilities in National and Local Individual Income Taxes Invited
Akito NARUKAWA, Shun IBARAGI
2025.7
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Geodesign for Resilience in Post-Earthquake and Nuclear Accident Fukushima Invited
IBARAGI Shun, NARUKAWA Akito
2025.3
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The Relationship between Tax Loss Carrybacks and Additional Taxes
NARUKAWA Akito
Japan Tax Accounting Association, The 28th Annual Conference 2024.10
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Expansion of Eligible Companies for Tax Loss Carryback Refunds under COVID-19 Emergency Economic Policies and Determinants of Selection
NARUKAWA Akito
Japan Accounting Association, The 80th Annual Conference 2024.8
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Expansion of Eligible Companies for Tax Loss Carryback Refunds under COVID-19 Emergency Economic Policies and Determinants of Selection
NARUKAWA Akito
Tax-Behavioral Research Group (ZEIMU KOUDO KENKYUKAI) in Hirosaki University 2024.8
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A Study on the Policy for Recognizing Eligible Individuals for Disability Deductions in Municipal Income and Resident Taxes: An Empirical Analysis of Regulations and Public Relations of Municipalities in Fukushima
IBARAGI Shun, NARUKAWA Akito
The Tohoku Sociological Society, The 70th Annual Conference 2024.7
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Geodesign for Resilience in Post-Earthquake and Nuclear Accident Fukushima Invited
IBARAGI Shun, NARUKAWA Akito
International Digital Earth Applied Science Research Center(IDEAS) in Chubu University, 2023 Annual Results Presentation: Digital Earth Joint Usage/Research Center for Complex Problems 2024.3
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Disaster Recovery Tax System and Human Capital Investment Related to the Great East Japan Earthquake
NARUKAWA Akito, IBARAGI Shun
The Japan Public Choice Society, The 27th Annual Conference, Program Committee Session 1: "Reconstruction and Public Choice" 2023.12
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Determinants of the choice between carryback and carryforward of tax losses
NARUKAWA Akito
Japan Accounting Association, The 80th Annual Conference, Special Committee Report: "Study on the Impact of Tax Systems on Corporate Accounting and Other Corporate Behavior (Final Report)" (Chair: Professor Kazumi Suzuki, Ph.D.) 2021.9
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The Relationship Between the Choice of Tax Loss Carryforward or Carryback and Future Performance
NARUKAWA Akito
Japan Accounting Association, The 77th Annual Conference 2018.9
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The Relationship Between the Choice of Tax Loss Carryforward or Carryback and Future Performance
NARUKAWA Akito
Tax-Behavioral Research Group (ZEIMU KOUDO KENKYUKAI) in Hokkaido University 2018.7
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Factor Analysis of the Choice Between Loss Carryback Refund and Loss Carryforward Deduction
NARUKAWA Akito
Tax-Behavioral Research Group (ZEIMU KOUDO KENKYUKAI) in Hosei University 2016.12
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Analysis of Carryforward and Carryback, and Empirical Analysis of Factors Influencing Design of Carryforward Systems of Deficit by Countries
NARUKAWA Akito
Japan Tax Accounting Association, The 28th Annual Conference 2016.10
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Do Firms Invest Funds Generated by Tax Loss Deduction Carried Forward?
NARUKAWA Akito
Business Analysis Association, The 32th Autumn Conference 2016.10
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欠損金の繰越控除期間と企業の課税所得調整行動
成川 旦人
日本会計研究学会 第75回大会 自由論題報告 2016.9
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欠損金の繰戻し還付と繰越控除についての企業の選択の分析
成川 旦人
日本管理会計学会 2016年度年次全国大会 自由論題報告 2016.9
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欠損金の繰越期限と企業の課税所得調整行動
成川旦人
税務行動研究会（北海道大学） 2016.8
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税率引下げと繰越欠損金制度改正に対する企業の課税所得調整行動: 限界税率を用いた検証
成川 旦人
日本会計研究学会 第74回大会 自由論題報告 2015.9
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Earnings Management in Response to Corporate Tax Rate Reduction and Loss Carryforward System Reform: The Impact of the December 2011 Tax Reform
NARUKAWA Akito
Tax-Behavioral Research Group (ZEIMU KOUDO KENKYUKAI) in Tokyo University of Science 2015.6
Awards
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Exemption from Return for Particularly Outstanding Achievement
2018.5 Japan Student Services Organization（JASSO）
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The 11th Tax Research Paper Special Award of the Tax Partner Associations
2015.11 Federation of Tax Partner Associations
Other
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Passed the Japanese Certified Public Accountant (CPA) Examination
2022.11 -
Certified Public Tax Accountant
2020.7
Teaching Experience (On-campus)
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Introduction to Symbiotic Science
2026Year
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Introduction to Social Science
2026Year
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Seminar on Social Management I Major achievement
2026Year
Teaching Experience
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Introduction to Symbiotic Science
2026.4Institution：University of Yamanashi -
Introduction to Social Sciences
2026.4Institution：University of Yamanashi -
Tax Law Ⅱ
2025.10Institution：Fukushima University -
Introduction to Tax Law
2025.10Institution：Faculty of Economics and Business Administration, Fukushima University -
Tax Accounting
2025.4-2026.3Institution：Fukushima Gakuin University -
First-Year Education
2025.4-2025.6Institution：Fukushima College -
Tax Law
2024.4-2026.3Institution：Fukushima Gakuin University -
Introduction to Bookkeeping and Accounting
2023.4-2026.3Institution：Fukushima Gakuin University -
Basic Seminar
2023.4-2026.3Institution：Fukushima Gakuin University
Social Activities
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① The Career of a University Faculty Member for Accounting Professionals ② Trends in Tax Accounting Research Leading to EBPM
Role(s)： Lecturer
2025.1
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最近の税務会計研究についての動向－データによる事実解明型研究と証拠に基づく政策立案（EBPM）へ向けて－
Role(s)： Lecturer
東北税理士会郡山支部 東北税理士会3支部（郡山・須賀川・白河）研修会 2024.12
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EBPM (Evidence-Based Policy Making) Using Accounting and Tax Data: Preparing for Frequent Disasters
Role(s)： Appearance
Fukushima College Media Briefing 2024.6
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Seminar: Understanding the Invoice System and the Electronic Bookkeeping Act
Role(s)： Lecturer
Food Division, Numazu Chamber of Commerce and Industry 2022.9
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Seminar: Understanding the Invoice System and the Electronic Bookkeeping Act
Role(s)： Lecturer
Transportation and Logistics Division, Numazu Chamber of Commerce and Industry 2022.9
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Seminar: Understanding the Invoice System and the Electronic Bookkeeping Act
Role(s)： Lecturer
Professional Services Division, Numazu Chamber of Commerce and Industry 2022.9
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Yokohama City University: 2019 Second Semester Extension Lecture Series
Role(s)： Lecturer
Community Contribution Center, Yokohama City University What is Bookkeeping? – Learn Bookkeeping That Can Benefit Your Daily Life! 2019.10 - 2019.11
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Yokohama City University: 2018 Second Semester Extension Lecture Series
Role(s)： Lecturer
Community Contribution Center, Yokohama City University What is Bookkeeping? – Learn Bookkeeping That Can Benefit Your Daily Life! 2018.11 - 2019.1
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Yokohama City University: 2017 Second Semester Extension Lecture Series
Role(s)： Lecturer
Community Contribution Center, Yokohama City University What is Bookkeeping? – Learn Bookkeeping That Can Benefit Your Daily Life! 2017.9 - 2017.10
Professional Memberships
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Japan Tax Accounting Association
2016.10
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Japanese Association of Management Accounting
2016.9
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The Accounting and Economic Association of Japan（former Business Analysis Association)
2016.5
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Japan Accounting Association(JAA)
2015.9
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Tax-Behavioral Research Group (ZEIMU KOUDO KENKYUKAI)
2015.6
Committee Memberships
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東北税理士会 東北税務研究センター 研究員
2026.6
Committee type：Society
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東北税理士会 公開研究討論会研究委員
2025.8
Committee type：Society
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Fukushima City Fukushima City Advisor for Proposal-Based Private Sector Initiatives
2024.11
Committee type：Autonomy
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Member of the Special Committee (2018-2020) (Research Theme: Study on the Impact of Tax Systems on Corporate Accounting and Other Corporate Behavior)
2019.9 - 2021.9
Committee type：Society