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Course Syllabus
Course Name US Tax Law
Category American Law (Cultural Competence)
No. of Credit 1
Number of Classes 8
Professor Noriko Fujimoto

Professor Profile:
Graduated from Doshisha University. Obtained Tax Attorney Qulification and established Fujimoto Accounting Firm (1982). Obtained US CPA. Currently working as an accountant and tax attorney for foreign affiliated company in Japan. Member of Tokyo Tax Attorney Association International Committee and manager of the training section of Tokyo Tax Attorney Association Kojimachi Branch. Authored books: “Practice manual for Consumption Tax” from shin Nihon Houki Shuppan, “ Accountant Haruka’s Case File”, etc. Involved in distance education at Babel University Professional School of Translation since 2005.
Course Summary Lecture US Tax Law in Japanese language
How this course was developed From 2004 to 2006, BABEL University Professional School of Translation developed 30 courses on U.S. laws to help the students who majored in International Paralegal and Legal Translation, to build background knowledge on their major. This course is one of them. The course was established in 2005 and updated in 2007.
Course Objectives Students acquire comprehensive knowledge of US tax law.
Learning Outcome Students who have successfully completed this course will have a comprehensive knowledge of US tax law in both English and Japanese.
Prerequisite Japanese Law Courses
Course Progression (1) Study basic learning materials and listen to audio lectures
(2) Submit homework assignments as per the class instruction booklet
(3) Take part in interactive classes using audio lectures, Q&A, electronic message boards, etc. with professors
Course Length Standard* 2 months (can be completed in a minimum of 1 months or a maximum of 4 months)
Estimated Hours of Study Reading course guide and course material, listening to audio lecture: 1.5hrs
Completing assignments should take 3 hours or more.
The entire course should take 32 hours or more to complete.
Deliverables
(Course Text etc.)
US Tax Law (Babel University original text)
*Authored originally for this course. Copyrighted by Babel University Professional School of Translation.
Course Outline
There will be 8 lectures as below.
The class instruction booklet (study guide) will provide students with (l) the objectives of the class, (2) an explanation of the learning materials, and (3) instruction in how to go about studying the materials.
Students will (l) read the text to acquire knowledge of the content of the class, (2) listen to the professor's audio lecture to deepen their understanding of the content, and (3) verify their understanding by completing exercises, and submit their answers to the exercises.

 Lecture Description
Lecture 1 Outlines of American Tax Law
Lecture 2 Income Taxes and Individual Income Taxes
Lecture 3 Corporation Income Tax
Lecture 4 Additional Problems on Corporation Income Tax and Individual Income Tax
Lecture 5 Partnership LLC and S Corporation
Lecture 6 Gain and Loss of Disposition of Property and Taxation on Capital Gain and Loss
Lecture 7 Gift Taxes, Estate Taxes, and Taxes on Trust
Lecture 8 State Taxes and Local Taxes
Grade Evaluation and Course Requirement Grade will be based on total scores from the following:

*Assignment Submission --- 8
After you have studied each lecture, you will need to submit the assignment within two weeks.

Grading Procedure: Evaluate submitted reports in five-grade system.
Grade Score
A 85 - 100
B 70 - 84
C 60 - 69
D 50 - 59
F 49 and under
Submission papers will be returned with the evaluation sheet, which states evaluation marking and comments as well as corrections with rubrics.

*Minimum Course Requirement: B or above

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Revised in November 2012