@article{oai:osu.repo.nii.ac.jp:00000313,
 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. 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.},
 pages = {53--74},
 title = {相続税改革の今後のあり方},
 volume = {14},
 year = {2012}
}