2005 Fiscal Year Final Research Report Summary
Succession in the Aging Society, especially from the Standpoint of Comparative Law.
| Project/Area Number |
15530056
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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 |
Civil law
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| Research Institution | HOKKAIDO UNIVERSITY |
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Principal Investigator |
OHTSUKA Ryuji Hokkaido Univ., Grad.School of Law, Prof., 大学院・法学研究科, 教授 (30009815)
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| Co-Investigator(Kenkyū-buntansha) |
FUJIWARA Masanori Hokkaido Univ., Grad.School of Law, Prof., 大学院・法学研究科, 教授 (70190105)
YAMAMOTO Tetsuo Hokkaido Univ., Grad.School of Law, Asso.Prof., 大学院・法学研究科, 助教授 (80230572)
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| Project Period (FY) |
2003 – 2005
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| Keywords | law of succession / succession of corporation / will contract / Precedent / Subsequent succession / revocable trust / succession tax / insurance / life insurance |
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| Research Abstract |
The aim of this research lies in investigating the various possibilities or ways to translate a mount of estate form inheritee to heirs in the recent aging society. We have chosen as our main object of the research some law-institutions in German law. For German law does not know trust and to compensate this defect of law system he uses some contractual means to translate estate form the aged generation to the future inheritors.
1.The main subject of the research consists of three parts.
(1)Succession of Enterprises : The succession of enterprise plays a very important roll in our industry society. For it concerns not only the succession of the family-estate but also with the employment of the area of this enterprise. If the many heirs claim their share, the enterprise will be divided into many parts, which does not function as a economical unit. To prevent such misery German law developed some means.
(2)Some contractual means to translate (mainly family-) estate : In this area German law
… More
has many possibilities. For example will-contract, Precedent /Subsequent succession, contract of succession and so on. Especially plays Arrangements inter vivor a great roll in recent days. Because from this way heirs can be relieved, if they give their inheritee some services as an equivalent of estate given from the aging parents.
(3)Insurance : Insurance especially endowment insurance plays a important roll today. But it means, the great part of estate can fall out of inheritance. This possibility can gravely harm the interest of creditor of inheritance and the other heirs.
2.Some conclusions of this research
(1)We have from long time a institution trust like in anglo-american law. But in our society we could use this way in a very narrow area. And we do not have law-institution such as will contract and precedent/subsequent succession like in German law. This defect must be compensated whether by trust or by legislative ways in succession law.
(2)In addition to this problem mentioned above it is very difficult in our tax-system, to translate estate in the time, when the the translator is alive.
As consequence we could say, our system of succession has many defects especially facing the aging society in recent days. Less
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[Journal Article] (分担執筆)2005
Author(s)
山本 哲生
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Journal Title
逐条D&O保険約款 (山下友信編著)((商事法務)) (所収)
Pages: 100-106, 143-151, 222-227, 263-281
Description
「研究成果報告書概要(和文)」より
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