Live Virtual Class "Income Tax Law" by Professor Kazuhisa Matsuda

Income Tax Law by Professor Kazuhisa Matsuda

Income Tax Law

Professor Kazuhisa Matsuda's live virtual class "Income Tax Law" is now available. In this course, students will learn about income tax, which is a tax imposed on personal income and is representative of income tax as well as corporate tax, which is imposed on corporate income, and learn the decision-making and problem-solving skills necessary for practical use as a tax professional.

Tax Professionals

On the first day of the class, we will go over the whole process of income tax, including what it is and what types of taxes there are. This time, we took up the case of a dentist and his son running a dental clinic together. In this case, the father was running a dental clinic as a dentist, and the son became a dentist and started working in the father's dental clinic. If the father and son split the income and expenses and filed a tax return, would this be allowed? The students discussed about the factors to be considered in making a concrete judgment on "human attribution of business income" and the attribution of taxable property (taxable object) under the Income Tax Act. Mr. Matsuda used various examples and asked many questions to the students, not only using the textbook, but also because it is important to be careful and aware of the complexities of tax law. The students were able to share their opinions and develop their practical skills.