Principal Investigator: Motohiko Nakamura (Professor Graduate School of Accounting & Finance, Professional Degree Program)
Co-researcher: Kimie Tanigawa (Professor, Faculty of Commerce and Business Administration)
Kei Watanabe (Associate Professor Faculty of Commerce and Business Administration)
Seiichi Koike Paulo (Professor Graduate School of Accounting & Finance, Professional Degree Program)

1. Overview of research results
Chiba University of Commerce has produced many accountants, including tax accountants and certified public accountants, and has an organized CUC Accountants Club (also listed on Chiba University of Commerce Alumni Association website). In addition to holding regular meetings with the CUC Accountants Club, Research Center for Accounting has built a relationship of trust by hosting an accounting and tax training seminar once a year. The 11th Accounting and Tax Training Seminar is one of these annual training seminars.
In addition to the CUC Accountant Club, the Tokyo Certified Public Tax Accountant Association, the Chiba Prefectural Certified Public Tax Accountant Association, and the Chiba Chapter of the Japanese Institute of Certified Public Accountants are also calling for participation from a wide range of accounting professionals. The course has also applied for and been approved for continuing training certification from the Certified Public Tax Accountant Association and the Japanese Institute of Certified Public Accountants. The total number of participants was 96 (82 in person, 14 online).
When investigating the impact of the use of AI and other technologies on accounting and tax work, it is important to conduct surveys and interviews with practitioners. However, conducting surveys online often makes it difficult to conduct thorough research due to issues with the reliability of the survey itself and low response rates to complex questions. By building a relationship of trust with the CUC Accountants' Club, however, it has become possible to investigate issues in accounting and tax work. The president of the CUC Accountants' Club has also responded that they would be willing to cooperate.
In the regular project "Studying the Possibilities and Impacts of Transforming Accounting and Tax Work Based on the Use of AI," discussions based on interactions with practitioners have led to the awareness of issues among practitioners and led to research, and the two regular projects are positioned as two wheels of the same cart, both practical and academic.

2. Books, papers, academic presentations, etc.
[Books and papers (non-peer reviewed)]
①New Developments in Accounting, Motohiko Nakamura, March 2025, CUC Support Co., Ltd., 2-3 Trends in Digitalization of Taxation after the Launch of the Invoice System - Consideration of the Impact on Small and Medium-sized Enterprises, Focusing on Digital Invoices and the Amendment to the Electronic Bookkeeping Act
② Following the accounting and tax training seminar mentioned in "Academic presentations, etc.", it was submitted to CUC View & Vision No. 56 (by Seiichi Koike and Paulo)
[Conference presentations, etc.]
"IT Risks and Fraud Cases: 'The 2025 Cliff' DX/AI," 11th Accounting and Tax Training Seminar, November 2024, Chiba University of Commerce, Room 1101, Seiichi Koike and Paulo