Departmental Bulletin Paper 家族内財産承継の租税法的把握をめぐる問題 : 非典型財産承継の局面を中心に
How Should Tax Law Conceptualize Family Wealth Transfer?

藤谷, 武史

68 ( 2 )  , pp.65 - 102 , 2017-04-10 , 東京大学社会科学研究所
Forms of family wealth transfer are constantly developing, partly due to the diversification and globalization of family affairs. Such rise of “atypical forms of family wealth transfer” poses a particular challenge to tax law, which shall comprehend socio-economic activities by legally conceptualizing them into taxable events. Particularly, Japanese tax law had “borrowed” key concepts (such as inheritance or gift) from Civil law when setting tax provisions, while complementing them by “deeming” clauses, which, for the tax law purpose, treats certain economically equivalent activities as if they are typical taxable events such as inheritance. This approach had been very practical but has revealed its weakness vis-à-vis “atypical” forms, either by giving rise to tax results not necessarily warranted by sound policy reasons, or by introducing unexpected ambiguity. These offers agenda for tax law scholarship in the forthcoming era, when family property relation will be even dramatically globalized and diversified.
特集 家族・財産・法

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