2013 Fiscal Year Final Research Report
Study of inheritance taxation in the estate acquisition tax system
| Project/Area Number |
22730020
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Hiroshima Shudo University (2011-2013)
Shimane University (2010) |
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Principal Investigator |
OKUYA Takeshi 広島修道大学, 法学部, 准教授 (70335545)
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| Project Period (FY) |
2010-04-01 – 2014-03-31
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| Keywords | 相続税 / 課税方式 / 遺産取得税 / ドイツ相続税法 |
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| Research Abstract |
For taxation of inheritance tax, a tax scheme for that you have to get the heritage and (estate tax system) taxation scheme for heritage and (heritage acquisition tax system). Of this taxation system, for the nature of inheritance tax based on the heritage acquisition tax system, while the comparison with the inheritance tax laws of Germany to adopt a heritage acquisition tax system, but also the problem taxpayer, taxable, and business succession tax I have discussed.
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