| Academic Year |
2026Year |
School/Graduate School |
Graduate School of Humanities and Social Sciences (Master's Course) Division of Humanities and Social Sciences Law and Politics Program |
| Lecture Code |
WMD04000 |
Subject Classification |
Specialized Education |
| Subject Name |
租税法 |
Subject Name
（Katakana） |
ソゼイホウ |
Subject Name in
English |
Tax Law |
| Instructor |
TEZUKA TAKAHIRO |
Instructor
(Katakana) |
テヅカ タカヒロ |
| Campus |
Higashi-Senda |
Semester/Term |
1st-Year, First Semester, First Semester |
| Days, Periods, and Classrooms |
(1st) Weds5-6：Higashi-Senda Meeting Rm 4-2 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
Face-to-face |
studies of basic theory and case studies
The lectures may be done in the form of Online. |
| Credits |
2.0 |
Class Hours/Week |
2 |
Language of Instruction |
J
:
Japanese |
| Course Level |
6
:
Graduate 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) | |
|---|
Class Objectives
/Class Outline |
discussions |
| Class Schedule |
lesson1 Introduction
lesson2 definition of tax
lesson3 constitutional law and tax law
lesson4 tax law and other laws
lesson5 rule of law in tax law
lesson6 rule of law in tax law
lesson7 legal evaluation of tax expenditure
lesson8 tax law of family
lesson9 legal sources of tax law
lesson10 features of tax law relation
lesson11 interpretation of tax law 1
lesson12 interpretation of tax law 2
lesson13 interpretation of tax law 3
lesson14 tax conditions
lesson15 final lecture |
Text/Reference
Books,etc. |
Kaneko and so on.(ed.), Casebook Tax Law 6.ed., 2023 Kobundo |
PC or AV used in
Class,etc. |
|
| (More Details) |
textbook, resume for discussion and so on |
| Learning techniques to be incorporated |
Discussions |
Suggestions on
Preparation and
Review |
lesson 1- 15:Please study hard |
| Requirements |
students need basic knowledges of tax law. |
| Grading Method |
quality of discussions |
| 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. |