Research on Valuation of Property in case of Disaster in Inheritance Tax Law
| Project/Area Number |
26780010
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Fukushima University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 相続税法 / 財産評価 / 災害時 / ドイツ / 災害 / 時価 / 租税法 |
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| Outline of Final Research Achievements |
There is a common point that property valuation in Japanese and German inheritance tax law does not consider in principal, that decline in property value after inheritance. In Japan, problems are pointed out that special provisions of valuation date are applied only in case of certain large-scale disasters. In Germany, it is also pointed out that there is a constitutional problem, in that it does not consider declining value due to force majeure. Additionally, also by interpretation, there is room that declining value after inheritance can be considered.
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Report
(5 results)
Research Products
(4 results)
