日本語

Course Code etc
Academic Year 2024
College Graduate School of Economics
Course Code KA417
Theme・Subtitle 混合配当をめぐる課税問題
Class Format Face-to-face (partially online)
Class Format (Supplementary Items) オンライン実施回は科目担当者に確認をすること
Campus Seminar
Campus Ikebukuro
Semester Spring Semester
DayPeriod・Room Wed.G5・X108
Credit 2
Course Number ECX5920
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 -(履修中止制度なし/ No system 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 QA355税法特殊講義1と合同授業
Text Code KA417

【Course Objectives】

The objective of this course is to cultivate the ability for understanding and interpretation of dividend distribution by capital surplus and retained earnings, and to deepen the understanding of recent cases.

【Course Contents】

Students will deepen their understanding by reading textbooks and articles, attending lectures related supreme court judgement on May11,2021:taxation on dividend distribution by capital surplus and retained earnings.

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