Research on Taxation of Business Succession

Research Project

Project/Area Number	22530021
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Public law
Research Institution	Tohoku University
Principal Investigator	SHIBUYA Masahiro 東北大学, 大学院・法学研究科, 教授 (80216035)
Project Period (FY)	2010 – 2012
Project Status	Completed (Fiscal Year 2012)
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)
Keywords	租税法 / 相続税 / 事業承継 / 中小企業
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.