Departmental Bulletin Paper <論文>所得税と相続税の二重課税について

中牟田, 智朗

[Abstract]Abstract: Recently the double taxation of income tax and the inheritance tax becomes the problem. It is influence of the judgment of theSupreme Court. Double taxation is that two taxes are taken for having occurred for the same cause. I am surprised at anyone from the taxation office if pointed out that it is double taxation suddenly. When I do not understand, I will sue in the court. The court does not readily accept the claim of the tax payer. However, in the suit of Nagasaki, the court accepted the claim of the tax payer. I am going to study this article mainly on a trial of this Nagasaki

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