Research on the Legal Theory of Taxation of Practical Use of New Trust for Preventing the Abuse of Trust

2016 Fiscal Year Final Research Report

• Project/Area Number: 26380046
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Public law
• Research Institution: Takushoku University
• Principal Investigator: ABE YUKIKO 拓殖大学, 商学部, 教授 (50299814)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 土地信託 / 世代跳躍信託 / 租税回避防止 / 国際信託 / 準拠法 / 受益権 / 世代飛越移転税 / 世代間の財産移転

Outline of Final Research Achievements

In the United States, the trust has been widely used as a means for the long-term management and inheritance of individual property. On the other hand, however, the trust has also come to be used as a mechanism for avoiding gift tax levied on the transfer of property between generations. For this reason, a generation skipping transfer tax has been established.
In Japan, however, going forward into the future, Individuals will have increased opportunities to make use of foreign trusts, Then, that the future may possibly see increasing problems with tax avoidance in the transfer of property between generations through the use of trusts. If such problems increase significantly, it will become necessary to put in place disclaimer provisions in order to prevent tax avoidance. Care will have to be taken so that the transfer of property between generations through the use of trusts is not obstructed, while the fairness and impartiality of taxation is also given its due importance.

Free Research Field

租税法