THE AGED SOCIETY AND SUCCESSION

Research Project

Project/Area Number	12620042
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Civil law
Research Institution	HOKKAIDO UNIVERSITY
Principal Investigator	FUJIWARA Masanori Hokkkido Univ., Grad. School of Law., Prof., 大学院・法学研究科, 教授 (70190105)
Project Period (FY)	2000 – 2001
Project Status	Completed (Fiscal Year 2001)
Budget Amount *help	¥3,000,000 (Direct Cost: ¥3,000,000) Fiscal Year 2001: ¥1,200,000 (Direct Cost: ¥1,200,000) Fiscal Year 2000: ¥1,800,000 (Direct Cost: ¥1,800,000)
Keywords	WILL CONTRACT / HERITAGE / BENIFICIAL POWRER / GIFT / PENSION / SUCCESSION OF AGRICULTURE / REVOCABLE TRUST / TESTAMENT / 負担付贈与 / 高齢化社会 / 予防法学 / 遺留分放棄 / 目的不到達の不当利得
Research Abstract	The aim of this research is to examine methods for succession in a aged society. Especially this research focuses its object on german law. From the results of this research it was aimed to give some proposals to legislation. As a result I think, that the relation of so many methods for inheritance in german civil code( gift with burden, pension, various methods of testaments etc.)were made clearer. But the most important method to regulate inheritance in germany is so to say "german probocable trust". German probocable trust consists of the bundle of many contracts. It was developed by the practice of german notary as the best preventive law for succssion. Its modell we can find in the old and long tradition of agricultural industry. But it spreads today in other areas( small enterprise succssion, succession of small family house or rent house etc. ) As the most simple modell I chose probocable trust in the area of small family house succession to investigate this way of preventive law. I am sure that not all but most of research aims were accomplished. In comparison with the development of preventive law in gernman law our preventive law funktions not so good. We can scarecely find the combination of gift nad testament in our society. But regrettably it is impossible to find some sophisticated methods like german probocable trust in our law practice. The sophisticated method concerning with succession is made in our society only to diminish the inheritance tax. It belongs not to the task of lawyer but to that of accoountant.