日本語

Course Code etc
Academic Year 2024
College Graduate School of Economics
Course Code KA418
Theme・Subtitle 会計基準の複線化と法人税法の対応
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 Fall semester
DayPeriod・Room Wed.G5・4252
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 QA356税法特殊講義2と合同授業
Text Code KA418

【Course Objectives】

The objective of this course is to cultivate the ability for understanding and interpretation of recent tendencies of accounting standards and its influence on corporate income tax.

【Course Contents】

Students will deepen their understanding by reading textbooks and academic papers, attending lectures related diversification of accounting standards and its influence on corporate income tax, interpretation of article 22-4 of the corporation tax act.

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