| Project/Area Number |
22730015
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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 | University of Toyama |
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Principal Investigator |
HIRAKAWA Eiko 富山大学, 経済学部, 准教授 (90510371)
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| Project Period (FY) |
2010 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
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| Keywords | 中小企業 / 事業承継 / 政策税制 / 相続税 / フランス租税法 |
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| Research Abstract |
In Japan, Many special measures concerning taxation adopted for fixed policy aim achievement exist. Though a policy aim is just, a tax system generated by policy is exactly an inequitable tax system essentially. It is necessary to clarify the conditions and the limit that such unfairness is permitted. This research examined the justification basis of the succession-of-a-business taxation system that is one of the tax system generated by policy. The succession-of-a-business taxation system treats only the succession of a business of small and medium-sized enterprises favorably, compared with the private property. If an inheritance tax is increased, the unfairness between the commercial property of small and medium-sized enterprises and the other property. So it is necessary to verify the validity severely to treat the succession of a business of small and medium-sized enterprises favorably.
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