Chapter

Inheritance and Gift Taxes

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI: http://dx.doi.org/10.1093/0199242569.003.0012
 Inheritance and Gift Taxes

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Deal with the tax issues on estate transfer, bequests and gifts, which are considered to be appropriate objects of taxation. The structural features of the Japanese inheritance and gifts taxes are explored in an historical perspective, and the role of property transfer taxes in affecting the tax burden and redistribution effects is considered.

Keywords: accession tax; basic exemption; decedent; equalization coefficients; gift tax; inheritance tax; property transfer; redistribution; statutory heirs; tax burden

Chapter.  5544 words.  Illustrated.

Subjects: Business and Management

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