日本語

Course Code etc
Academic Year 2024
College College of Economics
Course Code BX313
Theme・Subtitle 租税法総論
Class Format Face to face (all classes are face-to-face)
Class Format (Supplementary Items)
Campus Lecture
Campus Ikebukuro
Semester Spring Semester
DayPeriod・Room Wed.1・A203
Credit 2
Course Number ECX2910
Language Japanese
Class Registration Method Course Code Registration
Grade (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。
prerequisite regulations
Acceptance of Other Colleges 履修登録システムの『他学部・他研究科履修不許可科目一覧』で確認してください。
course cancellation 〇(履修中止可/ Eligible for cancellation)
Online Classes Subject to 60-Credit Upper Limit
Relationship with Degree Policy 各授業科目は、学部・研究科の定める学位授与方針(DP)や教育課程編成の方針(CP)に基づき、カリキュラム上に配置されています。詳細はカリキュラム・マップで確認することができます。
Notes
Text Code BX313

【Course Objectives】

The objective of this lecture is to provide an overview of Japan’s financial situation and history of its tax administration for students to understand the legal framework of taxation.

【Course Contents】

Knowledge of the general theory of tax law is indispensable for understanding taxation substantive law. An overview is given of what taxation is, and what are its basic principles and interpretation principles, and what should be done when there is a dispute regarding taxation. The lecture will proceed according to the textbook, lecture notes, and course outlines distributed in each class.

※Please refer to Japanese Page for details including evaluations, textbooks and others.