日本語 English
| 開講年度/ Academic YearAcademic Year |
20232023 |
| 科目設置学部/ CollegeCollege |
法学部/College of Law and PoliticsCollege of Law and Politics |
| 科目コード等/ Course CodeCourse Code |
EX411/EX411EX411 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
個人課税（所得税、相続税） |
| 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 |
木1･5124/Thu.1･5124 Thu.1･5124 |
| 単位/ CreditCredit |
22 |
| 科目ナンバリング/ Course NumberCourse Number |
LPX2100 |
| 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 |
|
| 他学部履修可否/ Acceptance of Other CollegesAcceptance of Other Colleges |
|
| 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 |
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| テキスト用コード/ Text CodeText Code |
EX411 |
The objective of this course is the systematic study of income tax and inheritance tax which are imposed on individuals. Students will understand an overview of the mechanisms of tax law. In particular, students will become able to have images in which how income is shifted. Students will understand the connection between laws and political discussions.
The class will generally follow the textbook and cover income tax and inheritance tax.
Studying tax law has significance for two major reasons. There is the practical aspect and the fairness aspect. First, students are expected to have learned legal forms in classes of Civil Law, Commercial Law and etc., and the tax burden can be increased or decreased depending on the selected legal form. From the standpoint of taxpayers, students have to learn how to not carry an excessive tax burden, and from the standpoint of the tax agency, students have to learn what taxpayers are thinking when they try to avoid taxation. This practical aspect is primarily concerned with interpretation and implementation.
Secondly, tax law also includes the philosophical inquiry how distributive fairness of tax burden is approached. Lawyers do not frequently state concrete value judgments about what is fair, but students should understand the matters under consideration in debating fairness when they are in charge of deciding policy in the future. The fairness aspect is primarily concerned with legislative and political discussion.
※Please refer to Japanese Page for details including evaluations, textbooks and others.
個人に課せられる所得税・相続税を体系的に勉強する。租税法の仕組みの概要を知る。特に，所得の操作ということについて，イメージできるようになる。法律と政策論との関わりを理解する。
The objective of this course is the systematic study of income tax and inheritance tax which are imposed on individuals. Students will understand an overview of the mechanisms of tax law. In particular, students will become able to have images in which how income is shifted. Students will understand the connection between laws and political discussions.
概ね教科書に沿って，所得税・相続税を扱います。
租税法を勉強する意義は，大きく言ってふたつあります。実学の側面と公平の側面です。第一に，民法・商法等で幾つかの法形式を教わったことと思いますが，その法形式の選択次第では税負担が重くなったり軽くなったりすることがあります。納税者の立場からは，どのようにすれば余計な税負担を負わないようにすることができるかを，課税する方の立場からは納税者が租税を免れようとする時に何を考えているのかを，学ぶ必要があります。この実学の側面は，主に解釈・運用の場面に関わります。
第二に，税負担の配分は，どのようにするのが公平に適うかという哲学的な問いをも，租税法は含んでいます。何が公平かについて生の価値判断を述べることは法律家のよくするところではありませんが，公平について議論する際の考慮事項は，今後皆さんが主権者として政策決定に関わる際に知っておくべき事柄です。公平の側面は，主に立法論・政策論に関わります。
The class will generally follow the textbook and cover income tax and inheritance tax.
Studying tax law has significance for two major reasons. There is the practical aspect and the fairness aspect. First, students are expected to have learned legal forms in classes of Civil Law, Commercial Law and etc., and the tax burden can be increased or decreased depending on the selected legal form. From the standpoint of taxpayers, students have to learn how to not carry an excessive tax burden, and from the standpoint of the tax agency, students have to learn what taxpayers are thinking when they try to avoid taxation. This practical aspect is primarily concerned with interpretation and implementation.
Secondly, tax law also includes the philosophical inquiry how distributive fairness of tax burden is approached. Lawyers do not frequently state concrete value judgments about what is fair, but students should understand the matters under consideration in debating fairness when they are in charge of deciding policy in the future. The fairness aspect is primarily concerned with legislative and political discussion.
| 1 | １・２章租税法律主義 |
| 2 | ２章租税の手続 |
| 3 | ４章所得概念 |
| 4 | ４章課税単位 |
| 5 | ４章所得分類（譲渡所得） |
| 6 | ４章所得分類（譲渡所得） |
| 7 | ４章所得分類（給与所得等） |
| 8 | ４章所得税と相続税の調整 |
| 9 | ４章収入金額・必要経費 |
| 10 | ４章所得の年度帰属 |
| 11 | ４章所得の人的帰属 |
| 12 | ４章マイナス項目 |
| 13 | 7章相続税 |
| 14 | 7章贈与税 |
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
租税法は、会計や税務ではなく【法学】の一つとして勉強するものですので、民法・会社法・行政法など、法学部の基本科目について履修済みまたは並行して履修しておくことが望ましいです。
予習したい方→ http://www.rikkyo.ne.jp/web/asatsuma/sozeihou.html
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 筆記試験 (Written Exam) | 100 | |
| 備考 (Notes) | ||
| 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 |
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | 金子宏 | 『租税法24版』 | 弘文堂 | 2021 | 9784335315558 |
| 2 | 中里実他 | 『租税判例百選7版』 | 有斐閣 | 2021 | 9784641115538 |
| 3 | 中里実他 | 『租税法判例六法5版』 | 有斐閣 | 2021 | 9784641001572 |
| 4 | 佐藤英明 | 『スタンダード所得税法3版』 | 弘文堂 | 2022 | 9784335359002 |
http://www.rikkyo.ne.jp/web/asatsuma/kakokougi.html から過去問(司法試験考査委員であった期間を除く)を見ることができます。