GRADUATE SCHOOL OF COMMERCE

Topics of master’s degree theses (for 2019)

• The issue of taxation of the inherited property with the latent profit
• Intersection of the national tax collection act and other private laws ‐Focus on the handling of tax claims under the bankruptcy law‐
• A Study on the Effects of Travel Experiences and Travel Memory on Tourist Intention
• Analysis on corporation and competition of China=Japan auto industries.
• A Study on the “Realization” and “Non-recognition” of Corporate Income Tax : Focus on Economic Rationality in Corporate Transaction
• The significance of reasoning sentence in correction disposition system Focusing on the problem of reasoning sentence in blue return system and white return system
• A Study on the legal principle of tax related to tax avoidance
• A Consideration on How to Foster Employees’ Motivation in Foreign Firms Acquired by Chines Company
• The impact of social media posting on consumer purchasing motivation -Consideration on the viewpoint of empathy –
• The Influence of “IE” Culture in Corporate Governance of Japanese Family Business： Focusing on Comparative Studies between Family Business in Japan and China
• The Exploring the Standardization and Business Development of Chinese Food Chains in China, referring to Japanese Restaurant Chains
• Tax unit based on tax credit with benefits
• A consideration on tax avoidance －focusing on the Yahoo case－
• logistics issues of　Cross-border EC in China
• An analysis of Comic & Animation Otaku consumer behavior based on the Grounded Theory
• A study of Disregard of the corporate fiction is applicable to Tax law
• On capital gains taxation,focusing on acquisition costs and transfer costs
• Research on Capability Building of Haier Asia R&D base in Japan
• Significance of “deception or other wrongful means” stipulated in the Customs Act -Focusing on the comparison with the significance of “deception or other wrongful means” in domestic taxes-

Credits and Degrees

Master’s Degree 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 (Commerce)

Credits and Degrees

Doctoral Degree 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 (Commerce)