@article{oai:nsg.repo.nii.ac.jp:00004836,
 author = {SUZUKI, Yuya},
 issue = {1},
 journal = {事業創造大学院大学紀要, 2185-4769},
 month = {Apr},
 note = {application/pdf, 論文(Article), 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”.},
 pages = {111--131},
 title = {One Japanese case on taxation surrounding foreign trust},
 volume = {6},
 year = {2015}
}