Research on Taxation of Business Succession
| Project/Area Number |
22530021
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Tohoku University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
|
| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
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| Keywords | 租税法 / 相続税 / 事業承継 / 中小企業 |
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| Research Abstract |
The taxation of business succession is not well-argued as a policy for the smooth business succession in Japan, US or Germany. And the effect of the taxation is open to question, because that is less relevant to the other measures for the facilitation of business succession. Rather, as can be seen from the recent legislative changes in Germany and Japan, there is a tendency that the taxation is enhanced due to the strengthening taxation of inheritance tax.
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Report
(4 results)
Research Products
(2 results)
