TAXATION : CORPORATE TRANSACTIONS B

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Subtitle	Understanding the basics of corporate tax law
Lecturer(s)	URUSHI, SAKI
Credit(s)	2
Academic Year/Semester	2025 Fall
Day/Period	Thu.2
Campus	Mita
Class Format	Face-to-face classes (conducted mainly in-person)
Registration Number	23309
Faculty/Graduate School	ECONOMICS
Department/Major	ECONOMICS Type A, B
Year Level	3, 4
Field	MAJOR SUBJECTS
Grade Type	This item will appear when you log in (Keio ID required).
Course Description	This course focuses on the corporate income taxation. Topics include fundamental principles of corporate income taxation, determination of gross income, group taxation and reorganization of corporations.
K-Number	FEC-EC-36133-211-05

Course Administrator	Faculty/Graduate School	FEC	ECONOMICS
Course Administrator	Department/Major	EC	ECONOMICS
Main Course Number	Level	3	Third-year level coursework
	Major Classification	6	Major Subjects Course- Related Course
	Minor Classification	13	Law - Taxation: Corporate Transactions
	Subject Type	3	Elective subject
Supplemental Course Information	Class Classification	2	Lecture
	Class Format	1	Face-to-face classes (conducted mainly in-person)
	Language of Instruction	1	Japanese
Academic Discipline		05	Law and related fields

Course Contents/Objectives/Teaching Method/Intended Learning Outcome

Corporate income tax law plays a crucial role in influencing the economic activities of companies. For corporations, taxation is viewed as a cost, making it essential for them to find ways to minimize their corporate tax liabilities. Conversely, the state must address the challenge posed by legal entities that lack substantial economic presence, yet attempt to leverage their corporate status to reduce or evade taxes.

It is equally important for a country's economy that taxation does not deter domestic and foreign investment or stifle innovation among corporations. As countries engage in increased tax competition to attract investment by lowering corporate tax rates, Japan has also reduced its corporate tax rates while expanding the tax base.

It will be interesting to observe whether international efforts, particularly those led by the OECD, will effectively curb tax competition and alter the competitive landscape for companies. Understanding corporate tax law is beneficial not only for companies but also for the state, as well as for individuals who work in and reside within the society impacted by these corporate decisions.

Additionally, consumption tax is another aspect of corporate taxation, as businesses are obligated to pay it. Given that consumption tax issues significantly affect corporate activities, this class will address both corporate income tax and consumption tax.
The elective courses for the bar exam are income tax law and corporate tax law (the name of the course in the Faculty of Law is “Corporate Tax Law”). In addition to this class, the Faculty offers “Corporate Tax Law” in the fall semester, “General Theory of Tax Law” in the spring semester, “Property Tax Law” in the fall semester, “International Tax Law I & II” in the spring and fall semesters, and “Tax Law Seminar” in the fall semester. In addition to the courses mentioned above, the department also offers “International Taxation,” which is taught entirely in English.