日本語 English
| 開講年度/ Academic YearAcademic Year |
20242024 |
| 科目設置学部/ CollegeCollege |
法学研究科/Graduate School of Law and PoliticsGraduate School of Law and Politics |
| 科目コード等/ Course CodeCourse Code |
ND142/ND142ND142 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
BEPS(base erosion & profit shifting)対策とdigital economy taxation |
| 授業形態/ Class FormatClass Format |
対面（全回対面）/Face to face (all classes are face-to-face)Face to face (all classes are face-to-face) |
| 授業形態（補足事項）/ Class Format (Supplementary Items)Class Format (Supplementary Items) |
|
| 授業形式/ Class StyleCampus |
演習・ゼミ/SeminarSeminar |
| 校地/ CampusCampus |
池袋/IkebukuroIkebukuro |
| 学期/ SemesterSemester |
春学期/Spring SemesterSpring Semester |
| 曜日時限・教室/ DayPeriod・RoomDayPeriod・Room |
火1･研究室/Tue.1･indiv.office Tue.1･indiv.office |
| 単位/ CreditCredit |
22 |
| 科目ナンバリング/ Course NumberCourse Number |
LAP5110 |
| 使用言語/ LanguageLanguage |
日本語/JapaneseJapanese |
| 履修登録方法/ Class Registration MethodClass Registration Method |
科目コード登録/Course Code RegistrationCourse Code Registration |
| 配当年次/ Grade (Year) RequiredGrade (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。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。 |
| 先修規定/ prerequisite regulationsprerequisite regulations |
|
| 他学部履修可否/ Acceptance of Other CollegesAcceptance 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。 |
| 履修中止可否/ course cancellationcourse cancellation |
－（履修中止制度なし/ No system for cancellation) |
| オンライン授業60単位制限対象科目/ Online Classes Subject to 60-Credit Upper LimitOnline Classes Subject to 60-Credit Upper Limit |
|
| 学位授与方針との関連/ Relationship with Degree PolicyRelationship 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。 |
| 備考/ NotesNotes |
|
| テキスト用コード/ Text CodeText Code |
ND142 |
We will learn OECD/G20's anti-BEPS discussion. We will study Pillar One and Pillar Two intensively, but we will also study other international tax issues.
We will study OECD/G20's anti-BEPS reports and other related materials. It is anticipated that important reports or other material will be published after this syllabus, so we will try those things. It is also possible to choice the material which is recommended by students. It is also possible to study minimum corporate income tax and UNSHELL legislation reported by European Union. It is also possible to study digital economy taxation issues because those matters are recently discussed, not only in OECD/G20 and European Union. It is also possible to study, not only international taxation, but also local tax, such as Maryland State's Digital Advertising Tax.
※Please refer to Japanese Page for details including evaluations, textbooks and others.
OECD/G20を中心に議論されているBEPS対策を理解する。Pillar One, Pillar Twoについての勉強が中心となるが、そこに含まれていない国際租税法の課題も勉強する。
We will learn OECD/G20's anti-BEPS discussion. We will study Pillar One and Pillar Two intensively, but we will also study other international tax issues.
OECD/G20を中心に議論されているBEPS対策の報告書や、関連する文献を、読み込んでいきます。恐らく、シラバス執筆後にも重要な報告書や文献が出てくると予想されますので、随時、取り上げていく予定です。また、受講生の希望する文献を扱う可能性もあります。欧州で最低法人税やshell会社対策の報告書も出されていますので、受講生の希望次第で、欧州の報告書を取り上げる可能性もあります。デジタル経済についての課税の方法についても、近年、OECD/G20やEUに限らず、活発に議論されているので、取り上げる可能性もあります。国際課税に限らず、Maryland State's Digital Advertising Taxのような地方税の話題を取り上げる可能性もあります。
We will study OECD/G20's anti-BEPS reports and other related materials. It is anticipated that important reports or other material will be published after this syllabus, so we will try those things. It is also possible to choice the material which is recommended by students. It is also possible to study minimum corporate income tax and UNSHELL legislation reported by European Union. It is also possible to study digital economy taxation issues because those matters are recently discussed, not only in OECD/G20 and European Union. It is also possible to study, not only international taxation, but also local tax, such as Maryland State's Digital Advertising Tax.
| 1 | OECD (2023), Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), December 2023, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, http://www.oecd.org/tax/beps/administrative-guidance-global-antibase-erosion-rules-pillar-two-december-2023.pdf |
| 2 | 同上 |
| 3 | 同上 |
| 4 | 同上 |
| 5 | International tax reform: Multilateral Convention to Implement Amount A of Pillar One https://www.oecd.org/tax/beps/multilateral-convention-to-implement-amount-a-of-pillar-one.htm |
| 6 | 同上 |
| 7 | 同上 |
| 8 | Action 1: Addressing the Tax Challenges of the Digital Economy |
| 9 | Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements |
| 10 | Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance |
| 11 | Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances |
| 12 | Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status |
| 13 | Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation |
| 14 | 同上 |
板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above
各回の参考文献を指定しますので読み込んできてください。
また、中里実他『租税法概説4版』（有斐閣、2021）または増井良啓・宮崎裕子『国際租税法4版』（東京大学出版会、2019）レベルの予習はしておいてください。
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
報告内容(50%) 議論への貢献(50%) |
| 備考 (Notes) | ||
なし/None
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | 中里実他 | 『租税法概説4版』 | 有斐閣 | 2021 | 9784641228191 |
| 2 | 増井良啓・宮崎裕子 | 『国際租税法4版』 | 東京大学出版会 | 2019 | 9784130323932 |
民法商法行政法といった七法科目を履修済みであることを想定する。
租税法の条文はポケット六法等に載っていないのでPCを持参することが望ましい。
http://www2.rikkyo.ac.jp/web/asatsuma/