Hiroshima University Syllabus

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Academic Year 2021Year School/Graduate School School of Economics Economics Evening Course
Lecture Code G8329100 Subject Classification Specialized Education
Subject Name 税法総論
Subject Name
Subject Name in
Outline of Tax Law
ハヤシ コウイチ
Campus Higashi-Senda Semester/Term 2nd-Year,  First Semester,  First Semester
Days, Periods, and Classrooms (1st) Weds13-14:Higashi-Senda Lecture Rm 501
Lesson Style Lecture Lesson Style
(More Details)
The classes will be offered in the form of lecture, according to the text book. 
Credits 2.0 Class Hours/Week   Language on Instruction J : Japanese
Course Level 1 : Undergraduate Introductory
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 01 : Law
Eligible Students
Keywords Introduction, Income Tax, Corporate Tax, Inheritance Tax(including Gift Tax), Consumption Tax, Tax Procedure Act  
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
Criterion referenced
Economics and Management
(Knowledge and Understanding)
・Basic knowledge of management, accounting and information technology 
Class Objectives
/Class Outline
This lecture will give the knowledge on outline of taxes.
It aims to reach the goal of understanding the fundamental ideas of tax laws, outline of principal taxes, international taxation, and procedure of taxation. 
Class Schedule lesson1 introduction
lesson2 Tax and Tax Law
lesson3 Basic Principle of Tax Law
lesson4 Distribution of Tax Revenue
lesson5 Interpretation and Application of Tax Law
lesson6 Income Tax
lesson7 Corporate Tax
lesson8 Inheritance Tax(including Gift Tax)
lesson9 Consumption Tax
lesson10 Tax on Tax and Exclusion among International trade
lesson11 Tax on non‐resident and foreigner・Counter-Measures to Prevent Tax Evasion
lesson12 Structure of Tax Administration and Staff of Tax office・Tax Payment by self‐assessment
lesson13 Procedure of Tax Correction・Tax Decision・Tax Payment and Collection
lesson14 Protection Taxpayer Right
lesson15 tax criminal and Tax Punishment

An examination and the submission of report are scheduled.

Attendance with no aim is just pointless.
Kaneko Hiroshi・Kiyonaga Keizi・Miyatani Toshitane・Hatakeyama Takemiti
“Zeiho Nyumon” latest edition (Yuhikaku shinsyo)
PC or AV used in
(More Details) Viewing of TV programs recorded on DVD is planned. 
Learning techniques to be incorporated  
Suggestions on
Preparation and
Preparation is not particularly required, however, thorough revision is vital. 
Requirements I will explain the course guidelines at the first lecture, so please be sure to attend.
Learn previously (simultaneous) of civil law or commercial law is desirable. 
Grading Method Rated by submission of quiz, report and result of the examination. 
Practical Experience  
Summary of Practical Experience and Class Contents based on it  
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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