| Project/Area Number |
24653074
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Shizuoka University |
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Principal Investigator |
Sakurai Ryoji 静岡大学, 人文社会科学部, 教授 (00205816)
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 相続税 / 日露戦争 / 資産課税 / 戦時増税 / 戦費調達 / 衆議院 / 貴族院 / 戦費 / 非常時特別税 / 増税 / 外債発行 / 国会議事録 / 日露戦争講和条約 / 戦争経費 / 戦時外交 / 日露戦争会戦 / 会戦の詔勅 / 臨時特別税 / 戦時国債発行 / 国債償還財源 / アメリカ / イギリス |
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| Outline of Final Research Achievements |
In this study, I elucidated it about the introduction of the inheritance tax at the time of the Russo-Japanese War of the last years of Meiji. I was able to clarify what kind of deliberation the Meiji government introduced this tax after in the House of Representatives of the Diet, a plenary session and a committee of the House of Peers.
I was able to study a then policy making process what kind of dissenting opinion was taken out for base tax under the situation called the war.
I elucidated the accuracy of the inheritance tax by there being the actual situation of the taxation system degree that assumed the tax law at the time of the start of the inheritance tax system an axis, and studying it in detail. I studied it how japanese government learned from the advanced enforcement example of each Europe country at the time of inheritance tax introduction.
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