| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Research Abstract |
For taxation of inheritance tax, a tax scheme for that you have to get the heritage and (estate tax system) taxation scheme for heritage and (heritage acquisition tax system). Of this taxation system, for the nature of inheritance tax based on the heritage acquisition tax system, while the comparison with the inheritance tax laws of Germany to adopt a heritage acquisition tax system, but also the problem taxpayer, taxable, and business succession tax I have discussed.
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