2004 Fiscal Year Final Research Report Summary
Legal research on theoretical, practical problem and reform problem to international inheritance taxation in Japan and South Korea
| Project/Area Number |
15530028
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
MIKI Yoshikazu Ritsumeikan University, Faculty of Law, Professor, 法学部, 教授 (90102467)
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| Co-Investigator(Kenkyū-buntansha) |
NINOMIYA Syuhei Ritsumeikan University, School of Law, Professor, 法務研究科, 教授 (40131726)
KOIKE Kozo Shizuoka University, Faculty of Humanities and Social Sciences, Professor, 人文学部, 教授 (20334948)
MOTOYAMA Atsushi Ritsumeikan University, Faculty of Law, Assistant Professor, 法学部, 助教授 (30319173)
HIZUME Makoto Ritsumeikan University, Faculty of Law, Assistant Professor, 法学部, 助教授 (00308769)
HAYASHI Takami Doshisha University, Faculty of Law, Assistant Professor, 法学部, 助教授 (10319460)
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| Project Period (FY) |
2003 – 2004
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| Keywords | The Korean residents in Japan / International inheritance / Inheritance tax / Japan-South Korea |
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| Research Abstract |
This year was the final year of this research, and a lot of time was spent on the putting summary of the result of the research together.
First of all, the following problems were examined as a theoretical problem in this research ; (1) the general to private international law - idea of international inheritance, (2) examination from Japanese private international law, (3) examination from South Korea private international law, (4) the Korean residents in Japan inheritance and property register by inheritance, (5) feature and note of Accessions Tax Law of Japan, (6) feature and note of Accessions Tax Law of South Korea, (7) examination of civil law and inheritance of Japan and South Korea.
And, the idea of the inheritance tax of various cases with the inheritance assumed by Korean residents in Japan was clarified. In this research, cooperation of the tax code researcher in South Korea was received. The research examined depressing it to a concrete problem in this field is the first time among our countries.
The result of this research is published as 'Japan-South Korea international inheritance and taxation' by Nihon Kajo Publishing Co., Ltd in July, 2005.
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