日本語

Course Code etc
Academic Year 2024
College College of Law and Politics
Course Code EX412
Theme・Subtitle 企業課税(法人税、付加価値税、国際課税)
Class Format Face to face (all classes are face-to-face)
Class Format (Supplementary Items)
Campus Lecture
Campus Ikebukuro
Semester Fall semester
DayPeriod・Room Thu.1・5125
Credit 2
Course Number LPX2100
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 EX412

【Course Objectives】

The objective of this course is the systematic study of the corporation tax and consumption tax (also called a value-added tax in scholarly circles) which are imposed on enterprises. Students will study tax avoidance. Students will study international taxation.

【Course Contents】

The classes will cover Chapter 5 (corporation tax), Chapter 6 (consumption tax), Chapter 8 (international taxation), and Chapters 2 through 3 (interpretation of tax law) in the textbook.
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 several 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 the taxpayer, 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 the 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.