Wealth transfer taxation in the United States (2)
| Autor: | Mari, Sako |
|---|---|
| Jazyk: | japonština |
| Rok vydání: | 2015 |
| Předmět: | |
| Zdroj: | 同志社法學 = The Doshisha Hogaku (The Doshisha law review). 66(6):2200-2101 |
| ISSN: | 0387-7612 |
| Popis: | 米国における富の移転課税制度は，遺産税，贈与税および世代跳躍移転税の3つの税目で構成される。本研究は，それらの各税目に関し，その歴史的展開も含め，課税要件を中心に体系的に検討した。本研究の目的は，上記の3つの税目が，富の移転に対して，どのように関わるのかを明らかにすることにある。各税目の機能と協調性の検討が，本研究の主たる検討課題となる。本研究の成果は，わが国の該当する税制を考える上で有益となろう。 A wealth transfer tax system, including estate, gift or generation-skipping tax in the United States of America was studied in systematic manner, particularly focused on taxable events. In this report, the history of the federal transfer taxes was also investigated by divided into four parts. The objective of this study is to clarify how three taxes are legally involved in a wealth transfer in the United States. Based on this study, the function and cooperativeness in each tax involved in the wealth transfer will be clear, and the theoretical taxation system would be helpful to consider the tax system in Japan. 研究ノート(Note) |
| Databáze: | OpenAIRE |
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