Tax Law of Japan II |
IIDA, Ritsu |
Compulsory Elective 2 credits |
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【Department of Economics】
17-1-1110-3744-16A |
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Course Description |
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The objective of Tax Law II is to understand the basis of personal major tax laws in Japan and gain ability to apply to perosnal or corporate actual economic life. This course is aimed at developing students' ability to read, understand, and use tax laws such as income tax law, inheritance tax law, consumption tax law as well as local taxes like property tax. The primary focus is on understanding the mapping between underlying economic events and tax consequences, and how this mapping can affect inferences about future cash flow and personal or corporate decision making. Elements used in grading are class participation, attendance, written assignments and final test.
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