日本語

Course Code etc
Academic Year 2024
College Graduate School of Economics
Course Code KA426
Theme・Subtitle 租税法の基礎理論 - 法人税法、国際課税、消費税法
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 Semester2
DayPeriod・Room Sat.3・6210, Sat.4・6210
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 KA426

【Course Objectives】

It is essential for business owners and accounting experts to have deep understanding about taxation, which is an important factor in economic activity.
In Special Lecture on Taxation B-1 and B-2, students will understand basic principles of overall tax codes. Students will interpret and apply tax codes accurately in specific problems.

【Course Contents】

Professor will outline the basic part of the taxation requirements in corporate tax law, consumption tax law and international taxation.
Professor will use related legal cases as materials to organize differences among tax agency and payers’ arguments, and discuss theories of legal decisions. Students must participate actively in presentations and discussion. Through these, students will accelerate their understanding about interpretation and application of tax law in these specific taxation cases.
In addition, students should bring statues at large for reference as this lecture will proceed by following actual codes.

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