日本語 English
| 開講年度/ Academic YearAcademic Year |
20232023 |
| 科目設置学部/ CollegeCollege |
経済学部/College of EconomicsCollege of Economics |
| 科目コード等/ Course CodeCourse Code |
BX667/BX667BX667 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
現代財政・社会保障・租税論の国際比較研究 |
| 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 |
通年/Full yearFull year |
| 曜日時限・教室/ DayPeriod・RoomDayPeriod・Room |
木4･X202/Thu.4･X202 Thu.4･X202 |
| 単位/ CreditCredit |
44 |
| 科目ナンバリング/ Course NumberCourse Number |
ECX2020 |
| 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/ Grade (Year) RequiredGrade (Year) Required |
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 |
|
| 履修中止可否/ course cancellationcourse cancellation |
|
| 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 |
継続履修者は自動登録 |
| テキスト用コード/ Text CodeText Code |
BX667 |
The objective of this course is to grasp the current state of Japanese society by making an international comparison with the financials systems of each country and in particular the tax systems focusing on consumption tax and income tax as well as the social security systems looking at pensions, medical treatment, long-term care insurance, and welfare among others.
Public finance supports the administrative activities of government and is public funds procurement and funds expenditure activities. However, caution is required because this does not address only revenue and expenditure activities of the government sector. This is because addressing the activities of the government sector also addresses businesses and households. For this reason, understanding the activities of businesses and households is indispensable for understanding the activities of the government sector.
In the seminar so far the scopes of the public sector and private sector have been discussed from the perspective of public finance. For example, understanding of the current state of Japanese society was deepened by making international comparisons of the government sectors revenue and expenditure mechanisms and the forms of businesses and families in regards to pensions (public pension insurance and private pension insurance), medical care (public medical insurance and private medical insurance), and education (public education and private education), etc. The topics of the seminar for the current academic year will be discussed from the perspective of public finance.
In regards to seminar activities, the initiative of the participants (seminar students) will be respected, so the setting, planning, and execution of themes will be led by the students while the person in charge (Sekiguchi) will provide materials and perspectives to support this as well as necessary explanations. Regarding the set themes, it is desirable that the students who participate in the seminar will study proactively keeping the situations in the various countries in mind, share their understanding by participating in each class, actively express their opinions, and think about solutions to the problems faced by Japanese public finance.
※Please refer to Japanese Page for details including evaluations, textbooks and others.
各国の財政制度，とりわけ消費税・所得税といった租税制度，年金・医療・介護保険・生活保護といった社会保障制度等について国際比較を行うことで，日本社会の現状を把握することを目標とします。
The objective of this course is to grasp the current state of Japanese society by making an international comparison with the financials systems of each country and in particular the tax systems focusing on consumption tax and income tax as well as the social security systems looking at pensions, medical treatment, long-term care insurance, and welfare among others.
財政は，政府の行政活動を裏付ける，公的な資金調達及び資金支出の活動です。しかし，単なる政府部門の歳入・歳出活動のみを対象にするものではないことに注意が必要です。というのは，政府部門の活動の対象は，企業や家族を対象としているからです。このことは，企業の活動や家族の活動の理解にも，政府部門の活動の理解が不可欠であることを示しています。
これまでゼミでは，財政学の視点から公共領域と民間領域の範囲を意識した議論を行ってきました。例えば，年金（公的年金保険と民間年金保険），医療（公的医療保険と民間医療保険），教育（公教育と私教育）等に関して，政府部門の歳入・歳出構造や企業形態・家族形態を踏まえた国際比較を行い，日本社会の現状理解を深めてきました。本年度のゼミでも，財政学の視点から議論することを考えています。
ゼミの活動は参加者（ゼミ生）の主体性を尊重しているため，テーマ設定，立案，実行を学生主体で行うこととし，担当者（関口）はそのための資料や視点を提供し，必要な解説を行います。確定したテーマについて，各国の状況も意識しながら積極的に学び，毎回の参加により理解を共有し，自分の意見を積極的に発言し，日本財政の抱える課題や解決策について考えてゆこうとする学生の参加を望みます。
Public finance supports the administrative activities of government and is public funds procurement and funds expenditure activities. However, caution is required because this does not address only revenue and expenditure activities of the government sector. This is because addressing the activities of the government sector also addresses businesses and households. For this reason, understanding the activities of businesses and households is indispensable for understanding the activities of the government sector.
In the seminar so far the scopes of the public sector and private sector have been discussed from the perspective of public finance. For example, understanding of the current state of Japanese society was deepened by making international comparisons of the government sectors revenue and expenditure mechanisms and the forms of businesses and families in regards to pensions (public pension insurance and private pension insurance), medical care (public medical insurance and private medical insurance), and education (public education and private education), etc. The topics of the seminar for the current academic year will be discussed from the perspective of public finance.
In regards to seminar activities, the initiative of the participants (seminar students) will be respected, so the setting, planning, and execution of themes will be led by the students while the person in charge (Sekiguchi) will provide materials and perspectives to support this as well as necessary explanations. Regarding the set themes, it is desirable that the students who participate in the seminar will study proactively keeping the situations in the various countries in mind, share their understanding by participating in each class, actively express their opinions, and think about solutions to the problems faced by Japanese public finance.
| 1 | 財政学基本文献の輪読（プレゼン・解説・討論） |
| 2 | 財政学基本文献の輪読（プレゼン・解説・討論） |
| 3 | 財政学基本文献の輪読（プレゼン・解説・討論） |
| 4 | 財政学基本文献の輪読（プレゼン・解説・討論） |
| 5 | 卒業論文１（プレゼン・ゼミ生の質疑・改善指導） |
| 6 | 財政学基本文献の輪読（プレゼン・解説・討論） |
| 7 | 財政学基本文献の輪読（プレゼン・解説・討論） |
| 8 | 財政学基本文献の輪読（プレゼン・解説・討論） |
| 9 | 卒業論文２（プレゼン・ゼミ生の質疑・改善指導） |
| 10 | 討論会向け基本文献の輪読（プレゼン・解説・討論） |
| 11 | 討論会向け基本文献の輪読（プレゼン・解説・討論） |
| 12 | 討論会向け基本文献の輪読（プレゼン・解説・討論） |
| 13 | 討論会向け基本文献の輪読（プレゼン・解説・討論） |
| 14 | 卒業論文３（プレゼン・ゼミ生の質疑・改善指導） |
| 15 | 討論会向け基本文献の輪読（プレゼン・解説・討論） |
| 16 | 討論会準備（グループ作業） |
| 17 | 討論会準備（プレゼン・改善指導） |
| 18 | 討論会準備（グループ作業・調整） |
| 19 | 卒業論文４（プレゼン・ゼミ生の質疑・改善指導） |
| 20 | 討論会準備（プレゼン・改善指導） |
| 21 | 討論会準備（グループ作業・調整） |
| 22 | 討論会準備（プレゼン・改善指導） |
| 23 | 卒業論文５（プレゼン・ゼミ生の質疑・改善指導） |
| 24 | 討論会準備（プレゼン・改善指導・全体調整作業） |
| 25 | 討論会準備（プレゼン・改善指導・全体調整作業） |
| 26 | 討論会準備（プレゼン・改善指導） |
| 27 | 討論会準備（プレゼン・改善指導） |
| 28 | 卒業論文６（プレゼン・ゼミ生の質疑・改善指導） |
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
授業時に指示します。
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
レジュメ作成(20%) プレゼンテーション(20%) 討論への参加(40%) ゼミ共同論文(20%) |
| 備考 (Notes) | ||
| その他 (Others) | |||||
|---|---|---|---|---|---|
| ゼミ生全員でテーマ設定し，複数のテキストを担当者 (関口) が提示し，ゼミ生が選択・決定します。 |
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | 関口智 | 『現代アメリカ連邦税制-付加価値税なき国家の租税構造』 | 東京大学出版会 | 2015年 | 9784130461146 |
| 2 | 関口智編 | 『地方財政・公会計制度の国際比較』 | 日本経済評論社 | 2016年 | 9784818824188 |
| その他 (Others) | |||||
| 随時紹介します。 | |||||
ゼミ生によるHP（https://sites.google.com/view/sekiguchiseminar/）
企業見学等を実施する場合、先方からの求めによって氏名などの個人情報を提供することがあります。