| Academic Year |
2024Year |
School/Graduate School |
Graduate School of Humanities and Social Sciences (Professional degree course) Division of Law School Program for Law Practice Professionals |
| Lecture Code |
PA342914 |
Subject Classification |
Specialized Education |
| Subject Name |
税法 |
Subject Name
（Katakana） |
ゼイホウ |
Subject Name in
English |
Tax Law |
| Instructor |
NAKATA SEIICHI |
Instructor
(Katakana) |
ナカタ セイイチ |
| Campus |
Higashi-Senda |
Semester/Term |
2nd-Year, First Semester, First Semester |
| Days, Periods, and Classrooms |
(1st) Thur9-10 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
|
| Please confirm "Other"field. |
| Credits |
2.0 |
Class Hours/Week |
|
Language of Instruction |
J
:
Japanese |
| Course Level |
7
:
Graduate Special Studies
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
01
:
Law |
| Eligible Students |
|
| Keywords |
|
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Class Objectives
/Class Outline |
【Outline of the course】
Based on understanding of taxes and accounting, students will consider specific cases and legal structure concerning income taxation. Through this process, students will develop legal mind and obtain basic knowledge of taxation. Particularly, students will learn reality of medium-sized family businesses, deepening understanding of income taxation. Also, students will develop basic skills to support medium-sized family businesses.
【Aims】
1) To understand legal system of income taxation based on basic understanding of accounting.
2) Through case studies, students will develop legal minds.
3) To understand medium-sized family businesses and obtain knowledge required to support medium-sized family businesses. |
| Class Schedule |
1. Guidance/ System of taxation
2. Outline of taxation
3. System of income tax
4. Thoery of mid-size companies
5. Thoery of mid-size companies
6. Thoery of taxation
7. Outline of company accounting
8. Theories of income tax
9. System of corporate income tax
10. Theories of corporate income tax
11. Theories of income tax 2
12. Theories of income tax 3
13. Theories of income tax 2
14. Theories of corporate income tax 2
15. Wrap-up |
Text/Reference
Books,etc. |
1) Textbook=Not in particular.
2) Reference book = Not in particular
3) Handouts will be distributed via TKC. |
PC or AV used in
Class,etc. |
|
| (More Details) |
Text，Resume，PC and so on |
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
Please check on TKC for more information. |
| Requirements |
|
| Grading Method |
Report: 70%， Class attendance: 30% (Comments in classes) |
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
Please check on TKC for more information. |
| Other |
1) Aiming at practitioners who understand numbers, this class designed for students who are interested in accounting and taxation.
2) This course will be mainly lecture-centered, but debates will be conducted as needed.
3) Basically, assignments will not be given, but we will provide assignment if requested.
4) We will focus on considering cases in order to not memorize, but to think.
5) We will pick up practical cases which will be useful.
6) Handouts and example cases will be posted on TKC. Students need to refer to TKC before classes. |
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. |