Budget Amount *help |
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2010: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
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Research Abstract |
It is very common that the wealth of entrepreneurs owning small- or medium-sized enterprise is almost solely composed of the value of the enterprise itself. In such a situation, the institution of forced heirship systematically hinders a smooth handing-over of the enterprise from its owner to one of his/her children or next of kins. This is a matter of how to strike a balance between the two competing requisites, namely equality among successors and unity of enterprise management. In French law a more comprehensive approach is taken than in Japanese law to facilitate a successful handing-over of small- or medium-sized enterprises, which is worth a full research.
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