WEKO3
アイテム
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相続税改革の今後のあり方
https://osu.repo.nii.ac.jp/records/313
https://osu.repo.nii.ac.jp/records/3130f86bc25-1f5a-410e-9d5c-08bf72f0043c
名前 / ファイル | ライセンス | アクション |
---|---|---|
KJ00008248519.pdf (1.6 MB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2012-10-01 | |||||
タイトル | ||||||
タイトル | 相続税改革の今後のあり方 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | In Future for Reform of Japanese Inheritance Tax | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 二段構造 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 統合 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 評価 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 租税徴収 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Two Structure | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Integration | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Estimation | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Estate Tax | |||||
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 | |||||
ページ属性 | ||||||
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 | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The inheritance tax has three functions. Excluding the concentration of the wealth is the most important function of the inheritance tax. Finally, in the assignment worked on Part 1. In the first place, we look over the original heirloom system of japanese inheritance tax again. In the concrete, it modify the tax system in force to the two structure of estate tax and estate tax of inheritance. Next, we consider the following. Its first function is integrate inheritance tax into donation tax, and the second looks about basic exemption and methodology. Now, Part 1 represent problems after value of residual property. In specific improvement, its unify official estimated institution, and estimate the hereditament with integrate method. That is to say, "integrated estimate". On the basis of problem, we consider a concrete proposition in future for reform of japanese inheritance tax. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394617 | |||||
書誌情報 |
大阪産業大学経営論集 巻 14, 号 1, p. 53-74, 発行日 2012-10 |