租税法研究 IV
TeachersNISHI, AkiraStaffInfo
Elective, CreditsElective  2 credit [Graduate School of Law Division of Law]
 Syllabus Number

Course Description

In this class, every student, who is a taxpayer in the present or will be in near future, is expected to understand taxes. However, tax laws are thought to be difficult because they have a lot of technical regulations and are revised every year. The students are not requested to memorize tax clauses. I think it is sufficient to understand the structure of each tax and consider its purpose and background. The class covers individual income tax which most people are obliged to pay.