INABA Chieko

College of Commerce Department of AccountingAssociate Professor

Research Keyword

  • 税務コーポレートガバナンス
  • ジェンダー予算
  • 情報開示
  • Tax Governance
  • Financial Accounting
  • Tax Accounting

Field Of Study

  • Humanities & social sciences, Accounting

Career

  • Apr. 2026 - Present
    Nihon University, College of Commerce, Associate Professor
  • Mar. 2026 - Mar. 2026
    University of Verona, Department of Management, Visiting Researcher
  • Apr. 2024 - Mar. 2026
    Takushoku University, Faculty of Commerce, Professor
  • Mar. 2025 - Apr. 2025
    University of Verona, Visiting Researcher
  • Apr. 2011 - Mar. 2024
    Takushoku University, Faculty of Commerce, 准教授
  • Aug. 2020 - Aug. 2021
    University of Essex, Visiting Researcher
  • Apr. 2008 - Mar. 2011
    Takushoku University, Faculty of Commerce, 助教
  • Apr. 2006 - Mar. 2008
    Meiji University, School of Business Administration, 助手
  • Apr. 2005 - Mar. 2006
    Meiji University, of Business Administration, Graduate School, リサーチアシスタント

Educational Background

  • Apr. 2005 - Mar. 2009
    Meiji University, Graduate School, of Business Administration
  • Apr. 2003 - Mar. 2005
    Meiji University, Graduate School, of Business Administration

Paper

  • Lost in Translation: Exploring Gender Mainstreaming in Japan
    Daniela Pianezzi; Chieko Inaba
    Gender, Work & Organization, May 2025
  • Unvailing the Distinctive Features of Tax Transparency Reports in UK Corporations
    稲葉 知恵子
    税務会計研究, Sep. 2023, Refereed
  • 日本企業の税務ガバナンスの開示
    稲葉知恵子
    會計, May 2023
  • The Concept and Implementation of Gender Budgeting: International Trends and Challenges for Japan
    INABA Chieko
    産業経理, Apr. 2023
  • Tax governance and disclosure approaches: A comparative analysis of Japan and the UK
    INABA Chieko
    Research in Management and Accounting, Mar. 2023, Refereed
  • CSR Procurement and SME Disclosure: An Investigation into Non-Financial Disclosure Practices in Procurement Transactions with Large Corporations
    Research in Management and Accounting, Mar. 2022, Refereed
    Lead
  • The Problem of Taxation for the Deficit
    INABA, Chieko
    Research in Management and Accounting, Feb. 2018, Refereed, Not invited
  • Trends in share compensation plans for executives
    INABA, Chieko
    Disclosure News, Oct. 2016, Not refereed, Invited
  • A Study of the Corporate Tax System in the EU
    稲葉 知恵子
    拓殖大学経営経理研究, Mar. 2015, Not refereed, Not invited
  • IFRS convergence and the principle of the definite settlement of accounts : Referring to the Effect of CCCTB Directive in EU
    稲葉 知恵子
    経営論集, Feb. 2014, Not refereed, Not invited
  • Common Consolidated Corporate Tax Base and Tax Harmonization
    稲葉 知恵子
    拓殖大学経営経理研究, Mar. 2013, Not refereed, Not invited
  • Concept of capital under the corporate income tax law
    稲葉 知恵子
    Takushoku University, the researches in management and accounting, Mar. 2011, Not refereed, Not invited
  • Small Article 組織再編税制における課税繰延の論拠--グループ法人税制の導入をめぐって
    稲葉 知恵子
    税研, Jul. 2010, Not refereed, Not invited
  • Tax accounting for treasury stock
    稲葉 知恵子
    Takushoku University, the researches in management and accounting, Mar. 2009, Not refereed, Not invited
  • 組織再編税制と合併処理--負債調整勘定を題材として
    稲葉 知恵子
    産業經理, 2008, Not refereed, Not invited
  • The problem of taxation for the capital transaction : Featuring the corporate reorganizations tax
    INABA, Chieko
    Meiji University, Refereed, Not invited

MISC

  • グローバル・ミニマム課税を読み解く(後編)―税務ガバナンスの可視化とそのインパクト
    会計人コースWeb, Oct. 2025, Invited
  • グローバル・ミニマム課税を読み解く(前編)-BEPS2.0と税務ガバナンスの接点
    稲葉知恵子
    会計人コースWeb, Sep. 2025, Invited

Books and other publications

  • ベーシック税務会計
    中島 茂幸; 櫻田 譲; 市原 啓善; 稲葉 知恵子; 大澤 弘幸; 大沼 宏; 加藤 惠吉; 川股 修二
    創成社, 2018, Not refereed
    9784794415189
  • 財務会計の現状と展望
    倉田幸路編著, Joint work, 第23章 EUにおける共通連結法人税課税標準に関する一考察
    白桃書房, Jul. 2014, Not refereed
  • 法人税の損金不算入規定
    成道秀雄, Joint work, 第7章 組織再編成に係る特定資産等の譲渡等損失額
    Apr. 2012, Not refereed
  • 損益計算と情報開示
    平井 克彦; 石津 寿惠; 稲葉 知恵子
    白桃書房, 2010, Not refereed
    9784561351887

Lectures, oral presentations, etc.

  • Tax Transparency as Culture and Power: A Cultural Political Economy of Corporate Tax Governance and Disclosure in Japan
    Chieko Inaba; Shahzad Uddin
    CPA 2026: Critical Perspectives on Accounting Conference, Jul. 2026, Not invited
  • Compliance Without Disclosure: Selective Visibility and the Constitution of Tax Governance in Japan
    Chieko Inaba; Shahzad Uddin
    28th Workshop on Accounting and Finance in Emerging Economies, British Accounting and Finance Association (BAFA), Jul. 2026, Not invited
  • BEPS 2.0への対応を背景とした日本企業の税務機能高度化の組織的メカニズム ―税務人材形成の観点から―
    稲葉知恵子
    税務会計研究学会 第1回オンライン研究大会, May 2026, Not invited
  • 地方自治体ジェンダー予算編成の実装条件 ―多中心的ガバナンスと市民参加型モニタリングの機能分析
    稲葉知恵子; 坂野喜隆
    日本地方自治研究学会 第42回全国大会, Sep. 2025, Not invited
  • ジェンダー予算を推進するアクター間の連携―イタリア地方自治体における主体と役割の分析
    稲葉 知恵子
    日本フェミニスト経済学会2025年度大会, Jul. 2025, Not invited
  • Political Economy of Corporate Tax Governance Disclosures: Japanese Experience
    Chieko Inaba, Shahzad Uddin
    Accounting and Accountability in Emerging Economies (AAEE) 4th Biennial Conference, Jun. 2025
  • BEPS2.0による税務ガバナンスへのインパクト
    稲葉 知恵子
    日本会計研究学会 第83回全国大会, Aug. 2024, Not invited
  • 日本のコンテクストでの税務ガバナンスの情報開示
    稲葉 知恵子
    税務会計研究学会第35回全国大会, Oct. 2023, Not invited
  • Promoting Gender Equality in Local Governments through Gender Budgeting
    Chieko Inaba
    the International Academic Conference on Urban Sustainability in the Digital Age (United Nations, Pacific Rim Institute for Development and Education), Aug. 2023, Invited
  • ジェンダー予算編成による地方自治体のジェンダー平等推進について
    日本フェミニスト経済学会 2023年度大会, Jul. 2023
  • Lost in translation exploring gender mainstreaming in Japan
    Daniela Pianezzi; Chieko Inaba
    The 3rd Accounting and Accountability in Emerging Economies, Jul. 2023
  • 英国企業によるTax Transparency Report等の特質
    税務会計研究学会第34回全国大会, Nov. 2022
  • 日本企業の税務ガバナンスの開示
    日本会計研究学会第81回全国大会, Aug. 2022
  • Gender budgeting in Japan
    Daniela Pianezzi; Chieko Inaba
    Brownbag presentation, University of Essex on Zoom, Dec. 2021
  • Governing by gender: insights into gender budgeting in Japan
    Daniela Pianezzi; Chieko Inaba
    The Actor-Reality Construction XIth conference UNIVERSITY OF CATANIA, ITALY AND VIRTUAL, Oct. 2021
  • Governing by gender: insights into gender budgeting in Japan
    Daniela Pianezzi; Chieko Inaba
    International Research Society for Public Management, Apr. 2021, Not invited
  • 日本会計研究学会スタディ・グループ「税務会計研究の変遷と展望 -新たな研究領域拡大に向けて-」

Courses

  • Introductory Book keeping
    Apr. 2008 - Present
    Takushoku University
  • Tax Accounting
    Apr. 2008 - Present
    Takushoku University

Affiliated academic society

  • May 2023 - Present
    日本フェミニスト経済学会
  • Mar. 2020 - Present
    British Accounting and Finance Association
  • The Accounting and Economic Association of Japan: AEAJ
  • JAPAN TAX ACCOUNTING ASSOCIATION
  • JAPAN ACCOUNTING ASSOCIATION

Research Themes

  • 日英上場企業の税務ガバナンス開示と資本市場における情報提供
    公益財団法人 石井記念証券研究振興財団, 2026年度研究助成, Aug. 2026 - Mar. 2028
  • The Perspective on the International Comparative Study of gender-responsive Budgeting in Local Governments
    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, 01 Apr. 2024 - 31 Mar. 2027
    坂野 喜隆; 稲葉 知恵子
  • BEPS2.0のインパクトと税務ガバナンスの質向上に関する研究
    日本学術振興会, 科学研究費助成事業, 01 Apr. 2024 - 31 Mar. 2027
    稲葉 知恵子
  • 税務ガバナンスに関する国際学会報告および海外調査
    公益財団法人租税資料館, 外国税法等調査研究助成, Jul. 2026 - Jul. 2026
  • How strengthening tax governance in Japan can make companies more attractive to investors in terms of Corporate Social Responsibility
    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C), 01 Apr. 2021 - 31 Mar. 2024
    稲葉 知恵子
  • 中小企業の情報開示に関する研究
    拓殖大学 経営経理研究所, 個人研究助成, Jun. 2019 - Mar. 2020
  • EU域内における法人税統一に関する研究
    拓殖大学経営経理研究所, 個人助成金, Jun. 2013 - Mar. 2014
    稲葉 知恵子
  • 組織再編税制の研究
    拓殖大学経営経理研究所, 個人助成金, Oct. 2009 - Mar. 2010
    稲葉 知恵子
  • Direction of disclosure about soil pollution -Fact-finding of RC participation companies in foreign countries-
    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C), 2005 - 2006
    HIRAI Katsuhiko; ISHISZU Toshie; INADA Chieko