F0040700 tax law2

Hiroshima University Syllabus

Japanese

Academic Year 2025Year School/Graduate School School of Law Law Evening Course

Lecture Code F0040700 Subject Classification Specialized Education

Subject Name 税法２

Subject Name
（Katakana）ゼイホウ２

Subject Name in
English tax law2

Instructor TEZUKA TAKAHIRO

Instructor
(Katakana) テヅカ　タカヒロ

Campus Higashi-Senda Semester/Term 2nd-Year, Second Semester, Second Semester

Days, Periods, and Classrooms (2nd) Mon11-12：Higashi-Senda Lecture Rm M203

Lesson Style Lecture Lesson Style
(More Details) Face-to-face

Professor teaches corporate tax law with textbook.　The lectures may be done in the form of Online.

Credits 2.0 Class Hours/Week 2 Language of Instruction J : Japanese

Course Level 4 : Undergraduate Advanced

Course Area（Area） 24 : Social Sciences

Course Area（Discipline） 01 : Law

Eligible Students students at faculty of law

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) 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 corporate tax law in japan.

Class Schedule lesson1 introduction
lesson2 interpretation of tax law
lesson3 theory of income taxation
lesson4 basic knowledge of corporate tax
lesson5 taxpayers of corporate tax
lesson6 integration of corporate tax and income tax
lesson7 corporate income 1
lesson8 corporate income 2
lesson9 corporate income 3
lesson10 corporate income 4
lesson11 corporate income 5
lesson12 joint taxation of corporates, group taxation
lesson13 taxation of M&A transactions 1
lesson14 taxation of M&A transactions 2
lesson15 conclusion

Text/Reference
Books,etc. Taniguchi, Basic lectures of Tax Law 8.ed., Kobundo.

PC or AV used in
Class,etc.

(More Details) textbook and so on

Learning techniques to be incorporated

Suggestions on
Preparation and
Review you must study very 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 examination

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.

Academic Year	2025Year	School/Graduate School	School of Law Law Evening Course
Lecture Code	F0040700	Subject Classification	Specialized Education
Subject Name	税法２
Subject Name （Katakana）	ゼイホウ２
Subject Name in English	tax law2
Instructor	TEZUKA TAKAHIRO
Instructor (Katakana)	テヅカ　タカヒロ
Campus	Higashi-Senda	Semester/Term	2nd-Year, Second Semester, Second Semester
Days, Periods, and Classrooms	(2nd) Mon11-12：Higashi-Senda Lecture Rm M203
Lesson Style	Lecture	Lesson Style (More Details)	Face-to-face
Professor teaches corporate tax law with textbook.　The lectures may be done in the form of Online.
Credits	2.0	Class Hours/Week	2	Language of Instruction	J : Japanese
Course Level	4 : Undergraduate Advanced
Course Area（Area）	24 : Social Sciences
Course Area（Discipline）	01 : Law
Eligible Students	students at faculty of law
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)	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 corporate tax law in japan.
Class Schedule	lesson1 introduction lesson2 interpretation of tax law lesson3 theory of income taxation lesson4 basic knowledge of corporate tax lesson5 taxpayers of corporate tax lesson6 integration of corporate tax and income tax lesson7 corporate income 1 lesson8 corporate income 2 lesson9 corporate income 3 lesson10 corporate income 4 lesson11 corporate income 5 lesson12 joint taxation of corporates, group taxation lesson13 taxation of M&A transactions 1 lesson14 taxation of M&A transactions 2 lesson15 conclusion
Text/Reference Books,etc.	Taniguchi, Basic lectures of Tax Law 8.ed., Kobundo.
PC or AV used in Class,etc.
(More Details)	textbook and so on
Learning techniques to be incorporated
Suggestions on Preparation and Review	you must study very 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 examination
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.

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