WEKO3
アイテム
相続税改革の重要性
https://osu.repo.nii.ac.jp/records/284
https://osu.repo.nii.ac.jp/records/284abcc96f9-5074-4b2d-bd6e-d0ea95f9e9ca
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00007812023.pdf (566.8 kB)
|
|
| Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2011-10-01 | |||||||
| タイトル | ||||||||
| タイトル | 相続税改革の重要性 | |||||||
| 言語 | ja | |||||||
| タイトル | ||||||||
| タイトル | Importance for Reform of Japanese Inheritance Tax | |||||||
| 言語 | en | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | 抜本的改革 | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | 集中化 | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | 清算 | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | 排除 | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Sweeping Reforms | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Centralization | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Clearing | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Exclusion | |||||||
| 資源タイプ | ||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
| 資源タイプ | departmental bulletin paper | |||||||
| item_2_description_1 | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | P(論文) | |||||||
| 記事種別(日) | ||||||||
| 論文 | ||||||||
| 記事種別(英) | ||||||||
| en | ||||||||
| Article | ||||||||
| 著者名(日) |
田中, 勝正
× 田中, 勝正
|
|||||||
| 著者名よみ |
タナカ, カツマサ
× タナカ, カツマサ
|
|||||||
| 著者名(英) |
TANAKA, Katsumasa
× TANAKA, Katsumasa
|
|||||||
| 著者所属(日) | ||||||||
| 大阪産業大学経営学部商学科 | ||||||||
| item_2_description_12 | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | The inheritance tax has three functions. Its first function is avoiding the concentration of the wealth, redistributing the wealth to the inheritor. The second is clearing off the accumulated fortune by the privilege on the tax system which the inheritors gained in life. The third is to socialize the succession of the property. Excluding the concentration of the wealth is the most important function of the inheritance tax. By the way, in the society of the declining birthrate and the growing proportion of elderly people, the fortune tends to concentrate in the household of elderly people. Additionally, even in the household of elderly people, the disparity between the household of the higher income and fortune and the one to the contrary is enlarging. In such a present situation , as the inheritance tax per person in the coming generation is expected to increase, it is necessary that we think of the inheritance tax corresponding to the times. In this article, we examine the taxation form, the relation between the civil law and the inheritance tax law and the appreciation of the inherited fortune from the point of view of the inheritance tax reform in the future. | |||||||
| item_2_source_id_13 | ||||||||
| 収録物識別子タイプ | NCID | |||||||
| 収録物識別子 | AA11394617 | |||||||
| item_2_relation_13 | ||||||||
| 識別子タイプ | EISSN | |||||||
| 関連識別子 | 1345-1456 | |||||||
| bibliographic_information |
ja : 大阪産業大学経営論集 en : OSAKA SANGYO UNIVERSITY JOURNAL OF BUSINESS ADMINISTRATION 巻 13, 号 1, p. 43-65, 発行日 2011-10 |
|||||||
