2018 Fiscal Year Final Research Report
Reflections on Conflict-of-Laws Issues with Regard to International Aspects of Succession Substitutes
| Project/Area Number |
16H03548
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
International law
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| Research Institution | Nagoya University |
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Principal Investigator |
YOKOMIZO Dai 名古屋大学, 法学研究科, 教授 (00293332)
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| Co-Investigator(Kenkyū-buntansha) |
林 貴美 同志社大学, 法学部, 教授 (10319460)
大島 梨沙 新潟大学, 人文社会科学系, 准教授 (20580004)
藤谷 武史 東京大学, 社会科学研究所, 准教授 (90313056)
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| Project Period (FY) |
2016-04-01 – 2019-03-31
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| Keywords | 相続代替 / 遺言代用 / 抵触法 / 比較法 / 租税法 / 国際私法 |
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| Outline of Final Research Achievements |
The present research examined means for the transfer of assets at the moment of death other than succession (succession substitutes) from the viewpoint of civil law, conflict of laws (private international law), and tax law.
From the viewpoint of civil law, we examined the modes and limitations of succession substitutes in Japan. As for conflict-of-laws issues, we reflected, in particular, on the necessity of a special choice-of-law rule relating to succession substitutes, and dealt with trust as an example of succession substitutes. Finally, with regard to tax law, we reflected on this issue from viewpoint of party autonomy and the neutrality of taxation.
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| Free Research Field |
国際私法
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| Academic Significance and Societal Importance of the Research Achievements |
本研究は、今後益々その利用可能性が問題となって来るであろう相続代替制度やestate planningについて生じ得る抵触法上の問題を正面から考察した我が国最初の本格的研究であり、その理論的・実務的意義は大きい。学術上は、この問題に関する民法・抵触法・租税法上の議論の呼び水になると共に、社会的には、現行法の下で何処まで相続代替制度が利用可能で何処から利用出来ないかを明確にした点に意義がある。
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