（Last updated : 2023-05-23 10:16:28）
  SHIMOYAMA Akira
   Department   Osaka University of Economics  Department of Economics, Faculty of Economics
   Position   Professor
■ Books and Articles
1. 2023/05/15 Article Estimating the Amount of Non-deductible Japanese VAT --Empirical Analysis Using of University Corporation Accounting--  pp.23-36 (Collaboration) 
■ Academic background
1. 2002/04～2005/03 ,
■ researchmap Researcher code
6000006705
■ E-Mail Address
  kyoin_mail
■ Department laboratory expense researcher number
20433120