| Project/Area Number |
26380046
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Takushoku University |
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Principal Investigator |
ABE YUKIKO 拓殖大学, 商学部, 教授 (50299814)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2014: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Keywords | 土地信託 / 世代跳躍信託 / 租税回避防止 / 国際信託 / 準拠法 / 受益権 / 世代飛越移転税 / 世代間の財産移転 / 民事信託の活用 / 課税上のループホール / 世代飛越移転(GST)税制 / 海外資産の運用 / 外国信託の利用 / 課税の公正 / 租税回避 / 特定受益証券発行信託 / 空中権(Air Rights) / 開発権(TDR) / 連担建築物設計制度 / 地役権設定の対価 / 譲渡とみなされる行為 |
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| Outline of Final Research Achievements |
In the United States, the trust has been widely used as a means for the long-term management and inheritance of individual property. On the other hand, however, the trust has also come to be used as a mechanism for avoiding gift tax levied on the transfer of property between generations. For this reason, a generation skipping transfer tax has been established.
In Japan, however, going forward into the future, Individuals will have increased opportunities to make use of foreign trusts, Then, that the future may possibly see increasing problems with tax avoidance in the transfer of property between generations through the use of trusts. If such problems increase significantly, it will become necessary to put in place disclaimer provisions in order to prevent tax avoidance. Care will have to be taken so that the transfer of property between generations through the use of trusts is not obstructed, while the fairness and impartiality of taxation is also given its due importance.
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