$BF|K\8l%[!<%`(B $BJF9q@GK!(B $BJF9q2q7W(B $B7P:Q!u%^!<%1(B$B%C%H(B $B%K%e!<%9!&$=$NB>$$$m$$$m(B $BP $BBg3X1!N13X(B

1998$BG/(B12$B7n$K(BSan Francisco State University$B$NBg3X1!!J(BMSBA: Master of Science in Business Administration$B%W%m%0%i%`(B[1] $B@l96!'2q7W!&@GK!!K=$N;!#8=:_$O!"K?(BBig 5$B2q7W;vL3=j(B$B$K$F(B$B9q:]@GL3(B$B%3%s%5%k%F%#%s%0(B$B$K=>;v(B$B!#(B

[1] MSBA$B%W%m%0%i%`$K$D$$$F$A$g$C$H2r@b(B$B!'4pAC2JL\$O=j0b(BMBA$BF1MM$K%^!<%1%F%#%s%0!"%U%!%$%J%s%9!"@8;:4IM}Ey!9$R$H$H$*$jA4$F$NJ,Ln$r$d$j$^$9!#0lJ}!"A*Br2JL\$,DL>o(BMBA$B%W%m%0%i%`$N>l9g(B4$B2JL\DxEY$G$"$k$N$KBP$7$F(BMSBA$B$N>l9g$O(B9$B2JL\!J%W%i%9=$;NO@J8!K$H$J$C$F$*$j!"FCDj$NJ,Ln$r?<$/7!$j2<$2$?$$?M8~$-$G$9!#;d$N>l9g$OMaster of Science in Accounting$B$H(BMaster of Taxation$B$rB-$7$F#2$G3d$C$?$h$&$JFbMF$G$9!#(B

$B!Z6=L#$"$kJ,Ln![(B

Financial accounting theory[3]$B!'(B$B:G6a$NO@J8(B$B$r$4Mw$/$@$5$$!#(B

[3]$BJF9q:bL32q7W$O(Bconceptual framework$B$,$7$C$+$j$7$F$$$F!"3XLdE*$K$O!JEvA3$N5"7k$H$O8@$(!K(BFinance, Economics$B$K@\6a$7$F$$$kE@$,$-$A$s$HG'<1$5$l$F$$$k$N$,LLGr$$$G$9$M!#B_J}!"? $B!D;E;v$G$OI,MW$G$7$g$&$,Jm5-$K$O6=L#$"$j$^$;$s!#(B

Taxation[4]: $BBg3X1!$N8eH>$+$iVH$^$C$F$7$^$C$?J,Ln$G!"8=:_$O$3$l$r?&6H$K$7$F$$$^$9!#=$;NO@J8$G$O(B$B0YBXJQF0%j%9%/$N7P:QJ,@O5Z$SJF9q0\E>2A3J@G@)>e$ND4@0(B$B$K$D$-J,@O$7$^$7$?!#(B

[4]$BBg3X1!$N(BTax$B$Nbusiness school$B$H$$$&$h$j$O(Blaw school$B$H$$$&46$8$G!J"+@G!V(B$BK!(B$B!W$@$+$i$"$?$jA0$+(B...$B!K!"!J%F%-%9%H$r8+$l$P0lL\NFA3$G$9$,!K$I$A$i(B$B$+$H8@$($P(BAccounting$B$N1dD9$N$h$&$JJ70O5$$N$"$k3XIt$N(BTax$B$N $B$R$H$DNc$r$I$&$>!&!&!&(B

$B$=$NB>(B$B!'(B$B%5%i%j!<%^%s;~Be$+$i(B$B%j%(%s%8%K%"%j%s%0(B$BEy(B$B4k6HAH?%$NJQ3W(B$B$K$b7k9=6=L#$r;}$C$F$$$^$9(B[5]$B!#(B

[5]1995$BG/$N2F$K$OF|9k!J%*!<%9%H%i%j%"!K7P:Q0Q0w2q$NCRA$B$H$$$&5pBg;q8;%3%s%0%m%^%j%C%H!JCm!'$=$N8e1Q9q$N(BRTZ$B$H$$$&;q8;%3%s%0%m%^%j%C%H$H9gJ;$799$K5pBg2=$7$?!K;12<$N3Fmanager$B$H%j%(%s%8$K(B$B$D$$$F%G%#%9%+%C%7%g%s$9$k5!2q$rF@$^$7$?!#$3$N8&=$$r7P$F6/Nu$K46$8$?$3$H$O!JFHCG$HJP8+$r>5CN$G8@$($P!K!"0lHLO@$H$7$FF|K\4k6H$G$N!JFC$K%[%o%$%H%+%i!<$N?&>l$G$N!K%j%(%s%8%K%"%j%s%0$,[email protected]$r$"$2$J$+$C$?$N$O!"!J2A!W$rI=N"0lBN2=$5$;$kAH?%%7%9%F%`$N9=C[$r$J$$$,$7$m$K$7$?$+$i$@$m$&$H;W$$$^$9!#$b$C$H8@$($P:G=i$+$i%j%(%s%8$,@.8y$9$k$h$&$JAH?%%7%9%F%`$,AH$^$l$F$$$J$+$C$?$H$$$&$3$H$G$7$g$&(B...$B!#(B

$B%S%8%M%9J,Ln$GB:7I$9$k?M(B: $B#1?M$@$15s$2$k$H$9$l$P5~%;%i2qD9$N(B$B0p@9OBIW(B$B$5$s$G$7$g$&$+(B...$B!#$3$NJ}$NK\$rFI$`$H0l8@0l8@$K!VE/3X!W$H$+!V?<$$;WA[!W$r46$8$^$9!#(B

$B$b$?M5s$2$k$J$i$P!"(B$BBgA08&0l(B$B$5$s$G$7$g$&$+!#$3$NJ}$NCx=q!J4k6H;2KE!"%9%H%i%F%8%C%/!&%^%$%s%I!"?79qIYO@Ey!"(B1970$BG/Be!A(B80$BG/BeKv$3$m$^$G$N$b$N!K$+$i$OB?$/$N?7$?$J;kE@$r3X$S$^$7$?!#(B

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$BBg3X$O(B$B>e(B$BCRBg3X(B$B$N7P:Q3XIt7P1D3X2J$G3X$S$^$7$?!#$7$+$7F|K\$NBg3X$G3X$V7P1D3X$NBg@*$O!V7P1D!W$r3X$V$N$G$O$J$/!"%"%a%j%+$N!V7P1D3X!W$r3X$V$H$$$&0UL#$G!V7P1D3X!9!J$1$$$($$$,$/$,$/!K!W$G$7$?$7!"<+J,$G7P83$bL5$$$b$N$rJY6/$7$FCN$C$?$h$&$J5$$K$J$C$F$$$F$b$J$!!"$H$$$&;W$$$b$"$j!V1_9b2<$NF|K\4k6H$N9q:]9TF0!J%<%_%J!<%k!K!W$HAH?%O@$O6=L#$b$A$^$7$?$,!"$"$H$O7P:Q>p@*$G$b$o$+$kJ}$,Lr$KN)$D$H;W$$!"%^%/%m7P:Q3X$r9%$s$G$d$j$^$7$?!#ESCf!"G04j3p$C$F$N(B$BJF9q$X$N8r49N13X(B (University of Wisconsin-Eau Claire)$B$G$b$b$C$Q$i7P:Q3X$r$d$j$^$7$?!#(B

1989$BG/$KB46H$7$F$+$i(B7$BG/M>$j(B$B?7F|E4(B$B!J3&:GBg:G6/$NE49]%a!<%+!<$G$9!K$G(B$B%*!<%9%H%i%j%"(B$B!&(B$B%$%s%I(B$B!&(B$B%V%i%8%k(B$B!&(B$BFn%"%U%j%+(B$B!&(B$B%+%J%@(B$B$H$$$C$?9q!9$+$i$NE49]86NA$NGc(B$B$$IU$1!JGdGc7@Ls=q:n@.!"7@Ls>r7o8r>D!"3$30;q8;%W%m%8%'%/%H4IM}!"Ej;q$N:N;;@-8!F$!"%^!<%1%C%HJ,@OEy!K$rC4Ev$7$^$7$?!#(B
$B;d$N$h$&$Jo$K=<7$BG/4V$r2a$4$;$^$7$?!J<+J,$,0JA0$K6PL3$7$?2q $B:#$K$7$F;W$($P0lHV0Y$K$J$C$?$N$O!";E;v$r(B$BDL$8$FB?$/$NJ}$+$i!VG4$j6/$/O@M}E*$K;W9M$9$k!W$H$$$&$3$H$r71N}$5$l$?$3$H$@$H;W$$$^$9!#$3$l$O8z2LE*$J%"%&%H%W%C%H$r=P$90Y$N!V;E;v$N4pK\!W$G$"$j!"IaJWE*$KE,MQ2DG=$J%9%-%k$@$H;W$$$^$9!#$3$&$7$?!V;W9M$9$k4pK\!W$J$7$K$O!"6HL38GM-$N%F%/%K%+%k$JCN<1$J$I$O=jA'!VCN$C$F$$$k$3$H$NCGJR!W$K2a$.$:!"2?$b@8$_=P$7F@$J$$$h$&$K;W$($^$9!#(B

$BM>CL$J$,$i!"9[;3$X$N=PD%$K$b;~@^9T$-$^$7$?!#@>%*!<%9%H%i%j%"$G$O%"%9%U%!%k%H$bI_$$$F$$$J$$@0CO$7$?$@$1$N(B$B0NBg$J$kBgCO(B$B$N>e$K%A%c!<%?!<%W%l!<%s$G9_$jN)$A!"%$%s%I$G$O9[;33+H/Ev;~$O(B$B%H%i(B$B$,WQWK$7$F$$$?$H$$$&%G%+%s9b861|CO$^$G14$B;~4V$N:=T<$^$_$l$NN9Ey!"DL>o$NN99T$G$O$^$:7P83$G$-$^$;$s(B^^;$B!#(B

$B!!(B $B$H$j$"$($:(B$B$N%-!<%o!<%I$O(B$B!V8D?M$H$7$F$N9q:]6%AhNO$N3NN)!W(B$B$H$$$C$?$H$3$m$G$7$g$&$+(B...$B!J$$$A$*$&G==q$-$K3p$&$h$&EXNOCf$G$9(B^^#$B!K!#$3$3#1G/$/$i$$$N4V$K!"8=:_$N;E;v$rB3$1$J$,$i(BLaw School$B$G$NJY6/$r;O$a$?$$$H;W$C$F$$$^$9!#(B
"RISKY TO CHANGE, RISKIER NOT TO CHANGE." $B;d$N9%$-$J8@MU$G$9!#(B
---John W. Young---

$BF|K\8l%[!<%`(B $BJF9q@GK!(B $BJF9q2q7W(B $B7P:Q!u%^!<%1%C%H(B $B%K%e!<%9!&$=$NB>$$$m$$$m(B $BP $BBg3X1!N13X(B

Email me (either in English or in Japanese).

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