Clémence Garcia

Professor

Gakushuin University

Welcome to my web page!

I am a French researcher specializing in accounting and tax law. After studying in Paris, I came to Japan in 2004 to do research and started teaching international accounting there. My main research topics are intangible assets, blockchain, and international tax law.

Students, you can find me at the Faculty of International Social Sciences at Gakushuin University or Keio University MBA.

News

In the Spring semester, I will be teaching Financial Accounting on Thursdays in the 3rd period and Financial Statements Analysis on Mondays in the 2nd period. Office hours are on Thursdays' lunchtime, South building No. 2, 402.
I have received a prize from the EIASM for my research on blockchain in accounting.
I have been appointed as a member of the Japanese Accounting Association International Committee, in charge of Korea.
I have been appointed as a director of the International Fiscal Association, Japan branch.

Latest Academic Activities

The Implementation of Pillar II in Japan, IFA Indonesia Conference, Kuala Lumpur, Dec 2024.
Reconsidering the Measurement of Digital Assets as Intangibles from the Viewpoint of Business Models, EIASM 19th Interdisciplinary Conference on Intangibles, Intellectual Capital and Sustainability, Grenoble, Sep 2024.
Development of a Decentralized Disclosure System for SMEs: A Use Case of Blockchain to Compute and Disclose Brand Value, EIASM 19th Interdisciplinary Conference on Intangibles, Intellectual Capital and Sustainability, Grenoble, Sep 2024 (with T. Itabashi).
Tax and Sustainability Disclosure, Japanese Accounting Association 83rd Annual Meeting, Tokyo, Aug 2024 (with Y. Matsubara and H. Inokuma)
Implementing the Global Minimum Corporate Tax, national report for Japan, WU Rust Conference, Rust, Jul 2024 (with T. Nagato).

Latest Publications

Share Capital and Dividend Restrictions in Japan: How Can Financial Reporting and Dividend Regulation Be Reconciliated? Accounting, Economics and Law, (with A. Hoshi and M. Takahashi), Jan 2025.
Implementation of the Global Minimum Tax in Japan , in Kofler et al. Implementation of the Global Minimum Tax, IBFD, (with T. Nagato), forthcoming.
Inequalities and Taxation in Japan, in De la Feria. Inequalities and Taxation, IBFD (with Y. Matsubara and S. Urushi), forthcoming.

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