日本語

Course Code etc
Academic Year 2024
College Graduate School of Economics
Course Code KA424
Theme・Subtitle 地方分権時代の租税制度
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 Thu.G5・7154
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
Text Code KA424

【Course Objectives】

The objective of this course is to cultivate the ability for understanding and interpretation of tax law or tax cases, and to deepen the understanding of Japanese national/local tax system under the decentralization.

【Course Contents】

Based on Taxation A-1 course, the course will outline some important issues including local tax about personal income tax, corporate tax, consumption tax and property tax, with reference to some important tax cases.
The course will also outline the change of local taxation autonomy under the decentralization reform and finally outlook the future of tax system under the change of economic/social conditions.

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