| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Research Abstract |
From the standpoint that whether the taxation both on capital gain and inheritance is double taxation or not, I studied the relationship between those taxes by comparing to Japanese taxes and the U.S. and Canada taxes. As the results of the study, I wrote some articles on the difference of realization and recognition of income, and on the essence of capital gain taxation in Japan's tax law. I also considered lesislation in Japan's tax law by refering to the U.S. and Canada tax laws which taxes either of capital gain or estate.
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