@article{oai:osu.repo.nii.ac.jp:00000284,
 author = {田中, 勝正 and タナカ, カツマサ and TANAKA, Katsumasa},
 issue = {1},
 journal = {大阪産業大学経営論集},
 month = {Oct},
 note = {P(論文), 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.},
 pages = {43--65},
 title = {相続税改革の重要性},
 volume = {13},
 year = {2011}
}