| Academic Year |
2025Year |
School/Graduate School |
School of Law Law Day Course |
| Lecture Code |
F2037135 |
Subject Classification |
Specialized Education |
| Subject Name |
税法１ |
Subject Name
（Katakana） |
ゼイホウ１ |
Subject Name in
English |
tax law1 |
| Instructor |
TEZUKA TAKAHIRO |
Instructor
(Katakana) |
テヅカ タカヒロ |
| Campus |
Higashi-Senda |
Semester/Term |
3rd-Year, First Semester, 2Term |
| Days, Periods, and Classrooms |
(2T) Thur5-8：Higashi-Senda Lecture Rm M201/202 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
Face-to-face |
Professor teaches basic structures of income tax law in japan.
The lectures may be done in the form of Online. |
| Credits |
2.0 |
Class Hours/Week |
4 |
Language of Instruction |
J
:
Japanese |
| Course Level |
4
:
Undergraduate Advanced
|
| 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) | Business Law
（Knowledge and Understanding）
・Essential fundamental knowledge・understanding of systemic understanding of law systems.
Public Policy
（Knowledge and Understanding）
・Essential fundamental knowledge・understanding of systemic understanding of law systems.
Law and Politics Program
（Knowledge and Understanding）
・Essential fundamental knowledge・understanding of systemic understanding of law systems
Legal Profession Training Course
（Knowledge and Understanding）
・Essential fundamental knowledge・understanding of systemic understanding of law systems.
Law and Politics
（Knowledge and Understanding）
・Essential fundamental knowledge・understanding of systemic understanding of law systems |
|---|
Class Objectives
/Class Outline |
students can understand basic structures of income tax law in japan. |
| Class Schedule |
lesson1 introduction
lesson2 concept and functions of tax
lesson3 basic principles of tax law 1
lesson4 basic principles of tax law 2
lesson5 interpretation of tax law 1
lesson6 interpretation of tax law 2
lesson7 concept of income, income tax law
lesson8 income tax law 1
lesson9 income tax law 2
lesson10 income tax law 3
lesson11 income tax law 4
lesson12 income tax law 5
lesson13 tax avoidance 1
lesson14 tax avoidance 2
lesson15 conclusion |
Text/Reference
Books,etc. |
Taniguchi, Basic lectures of tax law, 8.ed. 2025 Kobundo |
PC or AV used in
Class,etc. |
|
| (More Details) |
textbook and so on. |
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
Students must study bvery hard. |
| Requirements |
Tax law is called ”total subject”, so it is necessary to have knowledges about constitutional law, administrative law, civil law and commercial law. If you don't have enough knowledges about such subjects, take such classes. |
| Grading Method |
quality of examinition |
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
|
| Other |
|
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. |