2013 Fiscal Year Final Research Report
Relationship between Inheritance Tax and Capital Gain Tax
| Project/Area Number |
23730036
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Meijo University |
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Principal Investigator |
IGAWA Masaki 名城大学, 法学部, 教授 (60340288)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 譲渡所得課税 / キャピタルゲイン / 富の再分配 / 相続税・遺産税 / 所得の実現と認識 |
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| Research Abstract |
From the standpoint that whether the taxation both on capital gain and inheritance is double taxation or not, I studied the relationship between those taxes by comparing to Japanese taxes and the U.S. and Canada taxes. As the results of the study, I wrote some articles on the difference of realization and recognition of income, and on the essence of capital gain taxation in Japan's tax law. I also considered lesislation in Japan's tax law by refering to the U.S. and Canada tax laws which taxes either of capital gain or estate.
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