日本語 English
| 開講年度/ Academic YearAcademic Year |
20232023 |
| 科目設置学部/ CollegeCollege |
法学研究科/Graduate School of Law and PoliticsGraduate School of Law and Politics |
| 科目コード等/ Course CodeCourse Code |
ND141/ND141ND141 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
国際租税法とBEPS |
| 授業形態/ Class FormatClass Format |
対面（全回対面）/Face to face (all classes are face-to-face)Face to face (all classes are face-to-face) |
| 授業形態（補足事項）/ Class Format (Supplementary Items)Class Format (Supplementary Items) |
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| 授業形式/ Class StyleCampus |
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| 校地/ CampusCampus |
池袋/IkebukuroIkebukuro |
| 学期/ SemesterSemester |
春学期/Spring SemesterSpring Semester |
| 曜日時限・教室/ DayPeriod・RoomDayPeriod・Room |
火1/Tue.1 Tue.1 ログインして教室を表示する（Log in to view the classrooms.） |
| 単位/ CreditsCredits |
22 |
| 科目ナンバリング/ Course NumberCourse Number |
LAP5110 |
| 使用言語/ LanguageLanguage |
日本語/JapaneseJapanese |
| 履修登録方法/ Class Registration MethodClass Registration Method |
科目コード登録/Course Code RegistrationCourse Code Registration |
| 配当年次/ Assigned YearAssigned Year |
配当年次は開講学部のR Guideに掲載している科目表で確認してください。配当年次は開講学部のR Guideに掲載している科目表で確認してください。 |
| 先修規定/ Prerequisite RegulationsPrerequisite Regulations |
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| 他学部履修可否/ Acceptance of Other CollegesAcceptance of Other Colleges |
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| 履修中止可否/ Course CancellationCourse Cancellation |
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| オンライン授業60単位制限対象科目/ Online Classes Subject to 60-Credit Upper LimitOnline Classes Subject to 60-Credit Upper Limit |
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| 学位授与方針との関連/ Relationship with Degree PolicyRelationship with Degree Policy |
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| 備考/ NotesNotes |
The objective of this course is to read reports about Pillar One and Pillar Two of OECD/G20 BEPS Action.
Students will read reports about Pillar One and Pillar Two of OECD/G20 BEPS (base erosion and profit shifting) Action. It is expected that new reports will be released even during the middle of the semester, so students will read the latest version at that time. Students are required to have a partial mastery of tax law and international tax law through books such as “Treatise on Japanese Taxation, 4th Edition” (Yuhikaku Publishing, 2021) by Minoru Nakazato and others.
If students want to treat tax issues about digital economy more deeply, then there will be a possibility to treat digital economy more deeply. Reading materials are not limited within OECD/G20 reports; we might treat articles written by tax scholars, for example, articles about digital service tax. Moreover, we might treat reports written by countries or ministries and agencies, and treat reports of business sectors, for example, Japan Federation of Economic Organizations. We might also treat cases, for example, Quill case or Wayfair case, in order to know underground matters of tax issues about digital economy.
| 1 | うちあわせ |
| 2 | Pillar One報告書読解 |
| 3 | Pillar One報告書読解 |
| 4 | Pillar Oneとデジタル経済 |
| 5 | Pillar Oneと超過利益 |
| 6 | Pillar Oneと定式配賦 |
| 7 | Pillar Oneと執行 |
| 8 | Pillar Two報告書読解 |
| 9 | Pillar Two報告書読解 |
| 10 | Pillar Twoと移転価格 |
| 11 | Pillar TwoとCFC税制 |
| 12 | Pillar Twoと南北対立 |
| 13 | Pillar Twoと執行 |
| 14 | 国際租税法体系鳥瞰 |
板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above
http://www.oecd.org/ctp/beps-actions.htm を見ておいてください。
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
報告内容(50%) 議論への貢献(50%) |
| 備考 (Notes) | ||
なし/None
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | 中里実他 | 『租税法概説4版』 | 有斐閣 | 2021 | 9784641228191 |
http://www2.rikkyo.ac.jp/web/asatsuma/
OECD/G20のBEPS対策の成果であるPillar One、Pillar Twoを中心に勉強する。
The objective of this course is to read reports about Pillar One and Pillar Two of OECD/G20 BEPS Action.
OECD/G20のBEPS (base erosion and profit shifting)対策の成果であるPillar One、Pillar Twoに関する報告書を読んでいきます。学期の途中でも新しい報告書が出てくると思われますので、その時は最新版を読むようにします。中里実ら『租税法概説4版』（有斐閣、2021）などで租税法及び国際租税法についてある程度習熟していることを前提とします。
受講生の興味関心次第で、デジタル・エコノミー課税問題について分厚く扱う可能性もあります。この場合、ＯＥＣＤ／Ｇ２０の報告書に限らず、デジタル・サービス・タックスに関する論文のように、研究者の論文を取り上げる可能性もあります。また、国や省庁の研究報告書や、経団連のような産業界の報告書を取り上げる可能性もあります。デジタル・エコノミー課税問題を扱う上で、クィル事件やウェイフェアー事件のように、既に裁判等で争われた事例について扱う可能性もあります。
Students will read reports about Pillar One and Pillar Two of OECD/G20 BEPS (base erosion and profit shifting) Action. It is expected that new reports will be released even during the middle of the semester, so students will read the latest version at that time. Students are required to have a partial mastery of tax law and international tax law through books such as “Treatise on Japanese Taxation, 4th Edition” (Yuhikaku Publishing, 2021) by Minoru Nakazato and others.
If students want to treat tax issues about digital economy more deeply, then there will be a possibility to treat digital economy more deeply. Reading materials are not limited within OECD/G20 reports; we might treat articles written by tax scholars, for example, articles about digital service tax. Moreover, we might treat reports written by countries or ministries and agencies, and treat reports of business sectors, for example, Japan Federation of Economic Organizations. We might also treat cases, for example, Quill case or Wayfair case, in order to know underground matters of tax issues about digital economy.
| 1 | うちあわせ |
| 2 | Pillar One報告書読解 |
| 3 | Pillar One報告書読解 |
| 4 | Pillar Oneとデジタル経済 |
| 5 | Pillar Oneと超過利益 |
| 6 | Pillar Oneと定式配賦 |
| 7 | Pillar Oneと執行 |
| 8 | Pillar Two報告書読解 |
| 9 | Pillar Two報告書読解 |
| 10 | Pillar Twoと移転価格 |
| 11 | Pillar TwoとCFC税制 |
| 12 | Pillar Twoと南北対立 |
| 13 | Pillar Twoと執行 |
| 14 | 国際租税法体系鳥瞰 |
板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above
http://www.oecd.org/ctp/beps-actions.htm を見ておいてください。
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
報告内容(50%) 議論への貢献(50%) |
| 備考 (Notes) | ||
なし/None
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | 中里実他 | 『租税法概説4版』 | 有斐閣 | 2021 | 9784641228191 |
http://www2.rikkyo.ac.jp/web/asatsuma/