Book (Practical) Economy Points points and usage of simple approval, renunciation of inheritance, and limited approval / Kazuyoshi Yamamoto

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Economy
When you say "inheritance", don't you imagine or assume that it is a simple recognition in which an heir takes over all property? In fact, many books related to inheritance are measures against inheritance based on simple recognition. However, the number of people who choose to renounce inheritance is increasing year by year, including changes in family relations and changing times, problems of management of inherited property mainly on land, and de facto renunciation by devising inheritance division. In 2020, more than 230000 people chose to renounce inheritance, which is about twice as many as 10 years ago, and it is now positioned as an option against inheritance. In addition, although there are high hurdles to the application of qualified acceptance, if it is used appropriately, it will have a great effect as a measure against inheritance. Therefore, this book explains cases that should be considered by sorting out tax relations and using examples. Therefore, this book explains the period of deliberation between the three options of simple recognition, renunciation of inheritance, qualified acceptance, and qualified acceptance after the occurrence of inheritance. It also explains which option is desirable by using columns and examples and referring to the provisions and judicial precedents of the Civil Code.