GRADUATE SCHOOL OF COMMERCE

Topics of master’s theses (for 2016)

• Research on the Possibility of Japanese Nursing －Care Services as Social Business in the Chinese Market－
• Research on Toyota Motor and the Prospects of Chinese cars
• The research on the financing of small and middle-sized companies between Chinese and Japanese －the possibility of crowdfunding－
• A study on taxation of incentive reward －Focusing on income classification and taxable years－
• Research on franchise in China and development of Japanese convenience store
• The Physical Distribution and Green Logistics in Vietnam
• Research of influential elements on Japanese Reward-based crowdfunding
• CO2 reduction and Logistics target for 2030
• The Research on Foreign Entity Taxation －Issues in Adequateness of Japanese Corporate Income Tax－
• On the tax of personal financial income －A proposal of review of income category in the income tax law－
• Contemporary roles of ‘Basic Interpretive Regulations for Asset Valuation’ in the Inheritance Tax Law
• Marketing strategies on Chinese Cosmetic market－Illustrated by the case of SHISEIDO analyze the sales strategy of Japanese Enterprises－
• Regarding the review of taxing methods in the inheritance tax －focusing on the issues raised in the case of double taxation on land－
• CSR in the Food Industry －Food Safety Issues in Japanese and Chinese Food Industry－
• A Study on Customer Satisfaction of Fast Fashion in Japan
• Analysis of Chinese oil energy market－Analysis of the trade industry of the three biggest oil companies in China－
• The Present Situation and Research Subject of the Chinese Electronic Commerce Market
• Regarding the Review on Evaluation Method of Intangible Assets in Transfer Pricing Taxation －Consideration of introduction of Commensurate With Income Standard－
• Fresh food distribution and the infrastructure development of Cold-Chain－Focusing on the comparison of Cold-Chain in China and Japan－
• Advance overseas of the Japanese CVS －The CVS model construction in Chinese retail market－
• The effect of the point program on consumers' purchasing behavior
• CSR Influence on Company Personnel Training－A Focus on Japanese Companies－
• The present conditions and development strategy of the new energy Vehicle in China
• B2C e-commerce and the logistics issues In China
• A Study on the Disregard of Tax Avoidance
• On the treatment of tax claims in the bankruptcy procedures. －Through the review of some tax cases－
• Communicative Behaviors toward Customers in Chinese Service Industry －A Survey of Cosmetics Stores in Shopping Malls－
• A Study on Recognition and Measurement of Revenue of Construction Contracts －Requirements for application of percentage of completion method－
• Considering strategies for attracting foreign securities companies by the Taiwanese Stock Exchange －Focusing on example of Japanese securities companies－
• Specialty Purpose Associate and apparel brand strategy
• A Study on Taxation in International Trade Transaction －Focusing on import transactions under DDP trade terms of Incoterms 2010－

Credits and Degrees

Master’s Program
Requirements for completion		Number of credits to be obtained
Class subjects	Lecturers	20 credits *Including four credits in the major subjects *Up to four credits for special lectures	At least 32 credits in total
	Study of foreign literature	4 credits
	Seminars	8 credits
Research guidance		Creation of a master’s thesis

Master (Economics)

Doctoral Program
As standard, at least three extra years of school attendance At least 16 credits to be obtained in the specified subjects Foreign language proficiency tests Research presentation and publication of papers in journals Publication of peer-reviewed papers Doctoral thesis

Doctor (Economics)