日本語

Course Code etc
Academic Year 2024
College College of Economics
Course Code BX314
Theme・Subtitle 所得課税の基本問題
Class Format Face to face (all classes are face-to-face)
Class Format (Supplementary Items)
Campus Lecture
Campus Ikebukuro
Semester Fall semester
DayPeriod・Room Wed.1・D301
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 BX314

【Course Objectives】

The objective of this lecture is to understand the basic structure of taxation, and in particular the Corporation Tax Act and the Income Tax Act. This lecture will also look at recent trends, such as the tax system revision debate.

【Course Contents】

Of the overall taxation system, this lecture will look at the Corporation Tax Act, the Income Tax Act, the Inheritance Tax Act, and the Consumption Tax Act. In addition, the lecture will also touch on the related Act on Special Measures concerning Taxation and actual operations regarding the interpretation and application of tax laws and regulations. The lecture will proceed according to the textbook, lecture notes, and the course outlines distributed in each class.

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