野坂和夫
早稲田大学商学部卒業。朝日監査法人(アーサー・アンダーセン)、あずさ監査法人(KPMG)在職中は、金融商品取引法監査・会社法監査・学校法人監査等の法定監査、SEC監査・IFRS監査、デューデリジェンスなどに従事。監査法人在職中に、早稲田大学大学院商学研究科にて修士(商学)を取得し、博士後期課程単位取得満期退学。その後、早稲田大学大学院会計研究科にて助教に就任。監査法人退職後に独立開業し、現職は、野坂公認会計士・税理士事務所代表。主として中小企業や個人事業主に対するほぼ全分野の税務業務に携わり、また、学校法人監査、社会福祉法人監査、労働組合監査、NPO法人監査や地方公共団体の包括外部監査などに従事。公認会計士、米国公認会計士(ニューヨーク州)、税理士。博士(商学)早稲田大学。主な著書・論文は、『退職給付会計の会計方針選択行動』(国元書房；日本公認会計士協会学術賞－会員特別賞)、｢退職給付会計における割引率の会計方針選択行動－裁量的選択行動、横並び選択行動および水準適正化選択行動－｣(管理会計学；日本管理会計学会奨励賞)、「多種多様な暗号資産に応じた所得区分該当性の探究－支払手段の視点からの雑所得または譲渡所得にすべきかの理論分析－」(会計プログレス)。

Kazuo Nozaka
After graduated from Waseda University School of Commerce, he engaged in statutory audits including the Financial Instruments and Exchange Law Audit, Companies Act Audit, School Corporation Audit, SEC Audit, IFRS Audit and Due Diligence as he was working for Asahi Audit Corporation (Arthur Andersen) and AZSA Audit Corporation (KPMG). While working for the audit firms, he finished the Master’s degree and completed the Doctoral program in commerce at Waseda University Graduate School. He then became an assistant professor for Waseda University Graduate School of Accountancy. After leaving the audit firms he started his own business and became the president of Nozaka Japan CPA Firm. He engaged in taxation business in almost all fields for mainly SMEs and sole proprietorship, also School Corporation Audit, Social Welfare Corporation Audit, Labor Union Audit, incorporated Non-Profit Organization Audit and Comprehensive External Audit for Local Governments. He holds a CPA, a CPTA, a USCPA (licensed in New York State), and has the Doctor of Commerce at Waseda University. Accounting Policy Selection Behavior in Pension Accounting (Kunimoto Syobo)’ (Won Academic Prize of The Japanese Institute of Certified Public Accountants - Member Special Prize), Accounting Policy Selection Behavior on Discount Rates in Pension Accounting: Discretionary Behavior, Herding Behavior, and Standardization Behavior (Journal of Management Accounting)’ (Won the Encouragement Prize by the Japanese Association of Management Accounting), Research in Relevance of the Taxable Income Category for a Large Variety of Crypto Assets: Theory Analysis in Classifying the Taxable Category of Miscellaneous Income or Transferred Income from the Viewpoint of Means of Payment (Accounting Progress).

主な職歴：
1998年～2004年　朝日監査法人
2005年～2009年　あずさ監査法人
2009年～2018年　協立監査法人
2009年～　野坂公認会計士・税理士事務所(現職)

Professional Career:
1998 - 2004 Asahi Audit Corporation
2005 - 2009 Azusa Audit Corporation
2009 - 2018 Kyoritsu Audit Corporation
2009 - Nozaka Japan CPA Firm (current)