To. All GSST Students

From: Sadahiro Tsurekawa

Director of Global Joint Education Center for Science and Technology

 

【Announcement of Lecture in English】

（Subject for Science and Technology/Advanced General Education /Understanding Contemporary Society B）

(Subject for Advanced General Education/International Relations)

 

Global Joint Education Center for Science and Technology (GJEC) will offer the following lecture in English.

 

【Title】　　　　Kumamoto-Mansfield Lecture Series

※For students who enrolled in or after 2018, this lecture will be held as one of Subject for Science and Technology/Advanced General Education/ Understanding Contemporary Society B)

※For students who enrolled in or before 2017, this lecture will be held as one of Advanced General Education/International Relations

※This lecture will be held by Zoom. Access information will be announced later on Moodle.

 

 

【Instructors】

• Fred Carl III
• Jared Lane Koji Maeda
• Marla Michelle  Borkson

（The Maureen and Mike Mansfield Foundation）

 

 

【Schedule】

• December　　１(Wed)  16:00 – 17:30　　Marla Michelle  Borkson
• December　　８(Wed)  16:00 – 17:30　　Fred Carl III
• December　１５(Wed)  16:00 – 17:30　　Jared Lane Koji Maeda

 

 

【Credit】　　　　１　Credit

 

【Code】　Student who enrolled in or before 2017：（Master）39963　（Doctor）69963

Student who enrolled in or after 2018：（Doctor）79122

 

【Category】　　Ⅲ（Books: English, Language: English）

 

【Abstract】

Lecturer: Marla Borkson　

U.S. Tax Law: Insights on How to Understand U.S Tax Law and Decipher the U.S. Internal Revenue Code

 

In the United States, the Internal Revenue Service’s role is to help the large majority of compliant taxpayers understand and follow the law, while ensuring that the minority of taxpayers who are unwilling to comply pay their fair share. The IRS is one ofthe world’s most efficient tax administrators and in fiscal year 2020, the IRS collected almost $3.5 trillion in revenue and processed more than 240 million tax returns. The IRS has been assisting businesses and individuals in meeting their tax obligations while providing tax relief to help those affected by the pandemic. Take a closer look at how to understand the U.S. Internal Revenue Code (IRC) and the role of the IRS Office of Chief Counsel is in U.S. tax law administration. Ms. Marla Borkson, a tax attorney at the U.S. IRS Office of Chief Counsel, Department of Treasury, will discuss the basic outlay of the U.S. Tax System and the IRC. She will offer observations regarding its structure, explanations of different forms of government-published tax guidance and discuss necessary information about understanding the nuances of the American taxation system.At the U.S. IRS Office of Chief Counsel, Ms. Borkson works on a range of U.S. income taxation issues including those involving the tax treatment of partnerships, S corporations, and their owners; international taxation; and income taxation of trusts and estates. Ms. Borkson interprets statutes passed by Congress and drafts guidance, including regulations, revenue rulings, and revenue procedures. Sheis currently working with the Japanese Ministry of Finance sharing information with her Japanese colleagues about the nuances of U.S. partnership and passthrough taxation law. Ms. Borkson holds a Bachelor’s of Art (BA) in Political Science and a Juris Doctor (JD) in Law. She has lived and worked all over the world including China, South Africa, Italy, Nepal, and Japan.

 

 

 

 

Lecturer:Fred Carl:

 What everyone needs to know about Intellectual Property Law

 

Almost everyone has a great idea for a business, or for a book, or for an invention that will make life better. Your business idea, your book, your invention must be protected under the law or someone may take it away. Ideas like these are protected under intellectual property law. Do you want to create the next Doraemon? Will you become a fashion designer like Issei Miyake? Maybe you will discover the cure for the common cold. You may one day have the next great idea and you will need to know how to protect it.Fred Carl has been practicing intellectual property law for over 30 years, specializing in trademark law. He has practiced in the United States with law firms, in a large pharmaceutical manufacturing company, and also with the United States government. He worked for five years in an intellectual property law firm in Japan. He is currently in Japan as a Mansfield Fellow.Hear about how intellectual property is protected in the United States and in most of the developed world. Learn how you can protect your work product by taking advantage of this area of the law. Fred will speak mostly about trademark law, but will also cover the basics of copyright law and patent law. This basic information should be a great starting point for anyone who thinks about owning a business, or writing a book ora song, or for a scientist who may one day need to patent an invention or a discovery. When you have your great idea you may not have the money to hire an attorney to represent you, but with a little information you can learn how to know what your optionsare and where to go for help when you need it.

 

 

 

Lecturer: Jared Lane Koji Maeda, PhD, MPH

Japanese American Experience in Hawai’iI

 plan give a two-part presentation. For the first part of the presentation, I will give a brief overview of my background and then present a short history of the Japanese American (nikkeijin) experience in Hawai’i. The presentation will start with the Japanese immigration to Hawai’i during the sugar plantation era in the late 1800’s. I will then discuss plantation life, the Japanese American experience during World War II, achievements of Japanese Americans, Japanese American culture, and the arrival of the new first generation Japanese immigrants (shin-issei) in modern day Hawai’i.

 

A Comparison of the Japanese and US Healthcare Systems

In the second part of the presentation, I will compare the Japanese and US health care systems. Japan’s statutory health insurance system achieved universal coverage more than fifty years ago while the US healthcare system includes multiple public and private sector payers. I will compare the Japanese and US health care systems along several dimensions, including the uninsured rate, health care spending, supply of providers and medical technology, utilization of healthcare services, and health care prices. Time permitting, I will conclude with recent policy proposals to expand health insurance coverage in the United States.

 

 

 

【Registration and Cancellation】

If you wish to take this class, fill out the form at Academic Affairs Section of GSST until the deadline below.

Registration Deadline: November 24(Wed)

If you do not take this class after registration, fill out the form at Academic Affairs Section until the deadline below.

Cancellation Deadline: 　December１(Wed)　13:00

 

【Note】

Be sure to do the cancellation procedure if you do not take this class, otherwise your grades are processed as registered.

 

【Inquiry & Registrarion】

Academic/International Affairs Section of GSST  (TEL: 096-342-3013)

 

———————————————————————————

自然科学教育部学生各位

総合科学技術共同教育センター

センター長　連川　貞弘

 

総合科学技術共同教育センター(GJEC)より大学院教養教育科目/現代社会理解B/国際理解について、開講の詳細をお知らせ致します。

 

記

 

◇科目名　　　　　Kumamoto-Mansfield Lecture Series

※2018年度以降入学者：大学院教養教育科目/現代社会理解Bとして開講

※2017年度以前入学者：大学院教養教育科目/国際理解として開講

※Zoomによる遠隔授業です。詳細はMoodleにてお知らせ致します。

 

 

◇講師

• Marla Michelle  Borkson
• Fred Carl III
• Jared Lane Koji Maeda

（The Maureen and Mike Mansfield Foundation）

 

 

◇講義日程

• １２月　１日（水）16:00 – 17:30  　Marla Michelle  Borkson
• １２月　８日（水）16:00 – 17:30　Fred Carl III
• １２月１５日（水）16:00 – 17:30　Jared Lane Koji Maeda

本講義ですが、各講師のお話が17時30分を目途に終了しその後、演習＋討論となります。

 

◇カテゴリー　　　Ⅲ（Books: English, Language: English）

 

◇単位　　　　　　１単位

 

◇講義概要　　　　上記英文を参照

 

【履修登録】

履修を希望する学生は、下記締切日までに大学院教務にて履修登録を行ってください。

履修登録締切日：１１月 ２４日（水）

 

【履修削除】

履修を削除する場合は、下記締切日までに大学院教務にて削除手続きを行ってください。

履修削除締切日： １２月　１日（水）１３：００まで

 

【重要】

履修削除締切日までに手続きをしない場合は、履修の意志があるものとして評価の対象となります。

 

【担当】自然科学系事務課大学院教務・国際担当（TEL：096-342-3013）

以上