Hiroshima University Syllabus

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Academic Year 2018Year School/Graduate School School of Economics Economics Evening Program
Lecture Code G8330200 Subject Classification Specialized Education
Subject Name 税法各論
Subject Name
Subject Name in
Detailed Eexplanations of Tax Law
ハヤシ コウイチ
Campus Higashi-Senda Semester/Term 2nd-Year,  Second Semester,  Second Semester
Days, Periods, and Classrooms (2nd) Tues11-12:Higashi-Senda 205
Lesson Style Lecture Lesson Style
【More Details】
The classes will be offered in the form of lecture, according to the text book. 
Credits 2 Class Hours/Week   Language on Instruction J : Japanese
Course Level 2 : Undergraduate Low-Intermediate
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 24 : Law
Eligible Students  
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
This lecture is positioned as a continuation of "Outline of Tax Law" in the first half.  
Criterion referenced
Economics and Management
(Abilities and Skills)
・The ability to grasp the issues on management based on the knowledge of management, accounting and information technlogy 
Class Objectives
/Class Outline
This lecture will give the knowledge on taxes required as a member of society. It aims to reach the goal of understanding the fundamental way of thinking which is common across tax laws in general as well as the explanation of principal 4 national taxes.: namely income, corporate, inheritance and gift, and consumption taxes. 
Class Schedule lesson1 Introduction
lesson2 Comprehensive Tax Base
lesson3 Income from Assets
lesson4 Earned Income
lesson5 Joined Income:Income from Assets and Earned Income
lesson6 Calculation of Income Tax
lesson7 Rationale for Taxation
lesson8 Corporate Income
lesson9 Exception Rules for Accounts
lesson10 International Taxation
lesson11 Inheritance Tax and Inherited Property
lesson12 Calculation of Inheritance Tax
lesson13 Consumption Tax:Taxpayer
lesson14 Consumption Tax:Purchase Tax Deductions
lesson15 Consumption Tax:Taxable Transactions

An examination and the submission of report are scheduled.

Attendance with no aim is just pointless.  
Fuzimoto Seiichi・Hayashi Koichi・Masuyama Yuichi“Zeiho no Kihon”6th edition (Zitumu Syuppan) 
PC or AV used in
Viewing of TV programs recorded on DVD is planned. 
Suggestions on
Preparation and
Preparation is not particularly required, however, thorough revision is vital. 
Requirements This program follows  "Outline of Tax Law" of the first half.
Learn previously "Outline of Tax Law" is desirable, but it is not necessary. 
Grading Method Rated by submission of report and result of the examination. 
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. 
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