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

I will be teaching accounting and taxation for the new Master Course in International Social Sciences at Gakushuin. Undergraduate students are also eligible to take my course on Accounting Information Systems (Wednesday 2nd, Spring).
In the Spring semester, I will be teaching International Accounting (in Japanese, Tuesdays 1st), Financial Accounting (Thursdays 3rd), and Sustainability Reporting (Friday 1st).
I have received a research grant from the JSPS for my research on Blockchain and Digital Assets in Accounting.

Latest Academic Activities

ESG Ratings and Missing Information: Is AI Up to the Task? Mis(sing) Information Conference, Orebro University, Sweden, Dec 2025.
Tax and the Energy Transition (Discussant), IFA Japan Branch Workshop, Online, Nov 2025.
The French Path Towards Sustainability Reporting and Its Influence on the European Legislation, EIASM Workshop on Intangibles, Sustainability and Intellectual Capital, Modena, Italy, Sep 2025.

Latest Publications

Implementation of the Global Minimum Tax in Japan , in Kofler et al. Implementation of the Global Minimum Tax, IBFD, (with T. Nagato), Feb 2026.
Inequalities and Taxation in Japan, in De la Feria. Inequalities and Taxation, IBFD (with Y. Matsubara and S. Urushi), Aug 2025.
Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries ( Japan), Bloomberg Tax, Jun 2025.
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.

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