Economy Revised Guidebook on Inheritance and Gift Tax / Research Department, Tokyo Tax Accounting Association

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Economy
Are measures for inheritance tax and gift tax sufficient? In recent years, the Civil Code and the Real Estate Registration Law related to property tax have been revised one after another in order to respond to changes in family forms and the problem of vacant houses. In addition, since 2024, the system of inheritance tax and gift tax has been changed from the viewpoint of promoting the early transfer of assets to the younger generation. In order to facilitate smooth inheritance, measures against inheritance, such as gifts before death, have become more important than ever. This book has gathered tax accountants with a wealth of practical experience who belong to the Tokyo Tax Accountants Association. Based on the latest revision of the law, this book provides clients and tax accountant office staff with concise, clear, and easy-to-understand explanations about how to effectively use the calendar year taxation system and the taxation system for settlement at the time of inheritance, such as the cases in which inheritance tax is imposed, the items to be prepared so as not to panic after inheritance occurs, and how to effectively utilize the calendar year taxation system and the taxation system for settlement at the time of inheritance. It is an introductory book for those who are considering measures in the future. It is also a useful book for those who have already taken measures to review their plans after the transition to the new system.
It consists of "Beginners," "Inheritance disputes," and "Business succession," and it provides a compact explanation using the Q & A method.
◆ Easy-to-understand explanations about tax treatment in inheritance and donation!
◆ From "How to prepare an inventory of assets" to "How to provide an estimate of inheritance tax" based on case examples.
It contains columns useful for inheritance such as "Recommendation of measures before death," "How to prepare a property inventory" to "How to provide an estimate of inheritance