GRADUATE SCHOOL OF COMMERCE

Topics of master’s degree theses (for 2018)

• Development of E-commerce in China
• Consideration on the preservation of books etc. concerning purchase tax credit in the consumption tax low
• A Study on Property Evaluation in Inheritance Tax Law －Residual problems in the inheritance tax law after the collapse of the bubble－
• Proposal of the introduction of GAAR in Japan
• A Study on Accounting for Impairment of Assets: Focusing on Purchased Goodwill
• Distribution of property by costume divorce and second tax obligations under Article 39 of the National Tax Collection Act
• A Study on Expansion of Capitalization of Lease Transaction in Accounting” －Featuring the Concept of a right-of-use Asset－
• The growth of online shopping and logistics －Focusing on the logistics of American Amazon－
• A Study on Accounting for Research and Development Cost: Toward Capitalization of Development Cost
• Research on development of new customers through content marketing －Focus on dynamic aspects of product involvement theory－
• From “world factory ”to ”world market” The change of marketing strategy of Japanese and Chinese corporation =About segment of the apparel products＝
• A Study on New Revenue Recognition and the Changes in Accounting View
• Interpretation of free transaction taxation under Article 22(2) of the Corporation Tax Law 　－With reference to the case of OUBUNSYA Holdings incident－
• The relationship between Creating Shared Value and Organization Design: Focusing on Teal Organization
• Strategic comparison of SPA companies in apparel industry
• Research on Crowdfunding and regulation in Japan, the US and China －Reward-based Crowdfunding and online loan(Debt-based Crowdfunding) －
• Business Research of Furniture Retailing Industry －The Difference between SPA Management Model and Non-SPA Management Model－
• Research on Stakeholder-oriented Business model of Art Gallery －Focusing on the Art Gallery Business in China－
• Possibility of repetitive use of tax priority right under Article 26 of the National Tax Collection Act
• The change of Japan-China’s trade and the logistics problem
• An Analysis of the Impact of RFID Technology on Optimal Profit and Service Level in the Fashion Supply Chain
• Online shopping and Logistics in Vietnam
• Research on Cosmetics Market of Multinational Corporation in China by Dynamics Capabilities －SHISEIDO case as an example－
• Comparative effectiveness between seizure and offset －One consideration on offset in mortgage functions－
• A study of the public benefit corporation taxation
• The effect of experiences at the exhibition －From the perspective of platform business－
• The Company Performance Impact of Promoting Gender Diversity －A Case Study of Scandinavian Companies－
• An Analysis of the SPA model in eyeglass industry in Japan
• Research on the world growth and competition strategy of Japanese firms = Cases of Japan’s cosmetic industry =
• A study on the requirement for imposing heavy additional tax on customs duty －Subject of concealment / sham and scope of taxpayer－

Credits and Degrees

Master’s Degree Program
Requirements for completion		Number of credits to be obtained
Class subjects	Lecturers	20 credits ※Including four credits in the major subjects ※Up to four credits for special lectures	At least 32 credits in total
	Study of foreign literature	4 credits
	Seminars	8 credits
Research guidance		Creation of a master’s thesis

Master (Commerce)

Credits and Degrees

Doctoral Degree Program
As standard, at least three extra years of school attendance At least 16 credits to be obtained in the specified subjects Foreign language proficiency tests Research presentation and publication of papers in journals Publication of peer-reviewed papers Doctoral thesis

Doctor (Commerce)