WMD04100 Tax Law Seminar

Hiroshima University Syllabus

Japanese

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 WMD04100 Subject Classification Specialized Education

Subject Name 租税法演習

Subject Name
（Katakana）ソゼイホウエンシュウ

Subject Name in
English Tax Law Seminar

Instructor TEZUKA TAKAHIRO

Instructor
(Katakana) テヅカ　タカヒロ

Campus Higashi-Senda Semester/Term 1st-Year,  Second Semester,  Second Semester

Days, Periods, and Classrooms (2nd) Weds5-6：Higashi-Senda Meeting Rm 4-2

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

discussions, presentation
The lectures may be done in the form of Online.

Credits 2.0 Class Hours/Week 2 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 students can understand japaniese tax law deeply. In this class, students study income tax law (including corporate income tax law) .

Class Schedule lesson1 Introduction
lesson2 means of income tax
lesson3  concept of income tax
lesson4  schedules of income tax
lesson5  illegal income and fringe benefit
lesson6  legal problems about taxation of financial income
lesson7  income tax and international transactions
lesson8  means of corporate income tax
lesson9  corporate forms and corporate income tax
lesson10  calculation of corporate income
lesson11  profit of corporate
lesson12  expense and loss of corporate
lesson13  group relief
lesson14  taxation of reorganization transactions
lesson15 corporate income tax and international transactions

Text/Reference
Books,etc. Taniguchi, basic lectures of tax law 8.ed. 2025 Kobundo and so on.

PC or AV used in
Class,etc. Text, Other (see [More Details])

(More Details) textbook, case book and resume etc.

Learning techniques to be incorporated

Suggestions on
Preparation and
Review lesson 1-15:Please study hard.

Requirements tax law is comprehensive subject, so I hope  students who have different majors  take this class.
I recommend students to take my class of international tax law, but students need basic knowledges of   tax law for this class.

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.

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	WMD04100	Subject Classification	Specialized Education
Subject Name	租税法演習
Subject Name （Katakana）	ソゼイホウエンシュウ
Subject Name in English	Tax Law Seminar
Instructor	TEZUKA TAKAHIRO
Instructor (Katakana)	テヅカ　タカヒロ
Campus	Higashi-Senda	Semester/Term	1st-Year, Second Semester, Second Semester
Days, Periods, and Classrooms	(2nd) Weds5-6：Higashi-Senda Meeting Rm 4-2
Lesson Style	Seminar	Lesson Style (More Details)	Face-to-face
discussions, presentation The lectures may be done in the form of Online.
Credits	2.0	Class Hours/Week	2	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	students can understand japaniese tax law deeply. In this class, students study income tax law (including corporate income tax law) .
Class Schedule	lesson1 Introduction lesson2 means of income tax lesson3 concept of income tax lesson4 schedules of income tax lesson5 illegal income and fringe benefit lesson6 legal problems about taxation of financial income lesson7 income tax and international transactions lesson8 means of corporate income tax lesson9 corporate forms and corporate income tax lesson10 calculation of corporate income lesson11 profit of corporate lesson12 expense and loss of corporate lesson13 group relief lesson14 taxation of reorganization transactions lesson15 corporate income tax and international transactions
Text/Reference Books,etc.	Taniguchi, basic lectures of tax law 8.ed. 2025 Kobundo and so on.
PC or AV used in Class,etc.	Text, Other (see [More Details])
(More Details)	textbook, case book and resume etc.
Learning techniques to be incorporated
Suggestions on Preparation and Review	lesson 1-15:Please study hard.
Requirements	tax law is comprehensive subject, so I hope students who have different majors take this class. I recommend students to take my class of international tax law, but students need basic knowledges of tax law for this class.
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.

Back to syllabus main page