2012 Fiscal Year Final Research Report
Research on Taxation of Business Succession
| Project/Area Number |
22530021
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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 | Tohoku University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Keywords | 租税法 |
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| Research Abstract |
The taxation of business succession is not well-argued as a policy for the smooth business succession in Japan, US or Germany. And the effect of the taxation is open to question, because that is less relevant to the other measures for the facilitation of business succession. Rather, as can be seen from the recent legislative changes in Germany and Japan, there is a tendency that the taxation is enhanced due to the strengthening taxation of inheritance tax.
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Research Products
(1 results)
