シラバス Syllabus

授業名 租税法(事業承継)
Course Title Tax Law (Business Succession)
担当教員 Instructor Name 竹内 茂樹(Shigeki Takeuchi)
コード Couse Code NUC296_N22B
授業形態 Class Type 講義 Regular course
授業形式 Class Format On Campus
単位 Credits 2
言語 Language JP
科目区分 Course Category 専門教育科目300系 / Specialized Subject 300
学位 Degree BSc
開講情報 Terms / Location 2022 UG Nisshin Fall Intensive

授業の概要 Course Overview


Through learning overall basic tax knowledge, we will develop business leaders with a wide range of business-related knowledge.
We will also develop global human resources who can contribute to the creation of knowledge that leads to rational business construction and, consequently the development of the business society. Compliance with laws/regulations and ethical standards are essential.
When you are doing business as a family, you need to consider many tax issues in advance as well as in an organized way for such issues as inheritance tax, gift tax, and funds for paying tax in order to smoothly carry over the business to your successor. In the class, students will learn the basic concepts of business succession, and then learn about calculations of inheritance/gift tax and related preferential tax measures. In order to ensure that tax payment funds do not run out during business succession, we will also touch on how to secure funds and, the civil law and the corporate law if necessary.
Students will understand the content of Japan's business succession-related taxation system, the relevant inheritance/gift tax, the civil law, and the corporate law. In addition, we will also acquire the deep understanding of smooth business succession methods.

本授業の該当ラーニングゴール Learning Goals


LG1 Critical Thinking
LG4 Effective Communication
LG5 Business Perspectives (BSc)

受講後得られる具体的スキルや知識 Learning Outcomes


・Basic knowledge about Business Succsession
・Knowledge about preferential tax treatment for Business Succession
・Basic knowledge about Civil /Corporate Laws related to Business Succession
・THe know-how about smooth Business Succession

SDGsとの関連性 Relevance to Sustainable Development Goals

Goal 4 質の高い教育をみんなに(Quality Education)

教育手法 Teaching Method

教育手法 Teaching Method % of Course Time
インプット型 Traditional 40 %
参加者中心型 Participant-Centered Learning ケースメソッド Case Method 60 %
フィールドメソッド Field Method 0 %
合計 Total 100 %

学習方法、レポート、課題に対するフィードバック方法 Course Approach, Report, Feedback methods


授業スケジュール Course Schedule










・譲渡所得(所得税) / 贈与税 / 相続税の計算構造









成績評価方法 Evaluation Criteria

講師用内規準拠 Method of Assessment Weights
コールドコール Cold Call 10 %
授業内での挙手発言 Class Contribution 40 %
クラス貢献度合計 Class Contribution Total 50 %
予習レポート Preparation Report 20 %
小テスト Quizzes / Tests 0 %
シミュレーション成績 Simulation 0 %
ケース試験 Case Exam 0 %
最終レポート Final Report 0 %
期末試験 Final Exam 30 %
参加者による相互評価 Peer Assessment 0 %
合計 Total 100 %

評価の留意事項 Notes on Evaluation Criteria


使用ケース一覧 List of Cases


教科書 Textbook

  • みんなの事業承継研究会「事業承継のツボとコツがゼッタイにわかる本(第2版)」秀和システム(2021)978-4798057712
  • 竹内茂樹「教員準備レジュメ・資料等」()

参考文献・資料 Additional Readings and Resource


授業調査に対するコメント Comment on Course Evaluation


担当教員のプロフィール About the Instructor 

一橋大博士(経営法)、筑波大修士(International Business)

Academic history and qualifications:
・Born in Mie Prefecture
・CPA (State of Washington), Japanese certified tax accountant
・Member of the Japan Tax Jurisprudence Association and the Society of Tax Litigation
・PhD in Business Law, Hitotsubashi University
・Master’s in International Business, Tsukuba University

(実務経験 Work experience)

・2011年、EY税理士法人に入所後は、多くの移転価格調査対応案件を成功裏に導くとともに、APA、移転価格ポリシー・ 文書化等を提案し担当している。また、通常の法人税調査での寄附金課税(国外関連者関連)に係る税務調査への対応 も数多い

・In the past, Shigeki has served as the Assistant Director of the International Operations Division (in charge of information exchange) of the NTA, an expatriate dispatched from the NTA to Indonesia, the Deputy Director of the Transfer Pricing Division of the Tokyo Regional Taxation Bureau (in charge of transfer pricing audits) and an Examiner at the Tokyo Regional Tax Tribunal (in charge of international taxation cases). Other than the above, he has also worked at the International Bureau of the Ministry of Finance, National Tax College, etc.
・In the field of transfer pricing, he has experience working at the Tokyo Regional Taxation Bureau by having engaged in transfer pricing audits, APAs, the formulation of administrative guidelines and audit administration.
・Since joining EY Tax in 2011, not only has he led many transfer pricing audit cases to success, but he has proposed and been in charge of APA and transfer pricing policies and documentation. He has also supported many clients in their response to tax audits relating to donation tax issues (relevant to foreign related parties) found during corporate tax audits.
・A lot of articles.

Refereed Articles

  • (2021) The characteristic of the Japanese transfer pricing regulations and corporate behaviors. Hitotsubashi University