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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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Inheritance and Gift Taxes

Inheritance and Gift Taxes

(p.204) 12 Inheritance and Gift Taxes
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

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

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