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One Japanese case on taxation surrounding foreign trust
https://nsg.repo.nii.ac.jp/records/4836
https://nsg.repo.nii.ac.jp/records/4836b5c025dd-8c67-4203-88cd-7ca861d10ecc
名前 / ファイル | ライセンス | アクション |
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6(1)111-131.pdf (1.3 MB)
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Item type | 学術雑誌論文 / Journal Article(1) | |||||
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公開日 | 2016-06-20 | |||||
タイトル | ||||||
タイトル | One Japanese case on taxation surrounding foreign trust | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | foreign trust | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Inheritance Tax Act | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Gift Tax | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | confl ict of laws | |||||
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 | journal article | |||||
Title in Japanese | ||||||
One Japanese case on taxation surrounding foreign trust | ||||||
著者 |
SUZUKI, Yuya
× SUZUKI, Yuya |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Taxation surrounding trust at cross-border situation is paid attention to by worldwide basis. Japan is not exception. According to recent Japanese jurisprudence, where a trust had been established in accordance with State law of New Jersey, the U.S., it was disputed whether or not the act settling that trust fell within “shintaku koui (an act of trust)” and one of the related members, who had been a minor child at that time, fell within “jyueki sha (beneficiary)” under Japanese Inheritance Tax Act. Lower courts faced complete opposite sides, and the final judgment at the Supreme Court is eagerly awaited for. Currently this is the fi rst and only Japanese case on taxation in connection with foreign trust, but the meaning of that case is not limited to that point. Japan is now struggling with a series of tax cases concerning Limited Partnerships. Here we, as tax lawyers, must formulate the way of approaching the problem, i.e. how to interpret and apply Japanese national tax legislation with regard to “foreign” elements. Based on the classical way of tax law interpretation in relation to private law, is it appropriate only to look at Japanese law? Or should we also have to consider foreign laws? Now is the time to introduce and to consider that Japanese case in the light of the above-mentioned view and to share the view with international tax community on “worldwide basis”. |
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書誌情報 |
事業創造大学院大学紀要 巻 6, 号 1, p. 111-131, 発行日 2015-04 |
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出版者 | ||||||
出版者 | 事業創造大学院大学 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 2185-4769 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | 論文(Article) | |||||
資源タイプ・NII | ||||||
Journal Article | ||||||
資源タイプ・DCMI | ||||||
text |