Society Revised October 2023 Inheritance Tax Handbook for Practitioners / Sokyu Sugita

Product description ※Please note that product information is not in full comprehensive meaning because of the machine translation.

Society
[Contents]
0 Responding to the five year revision of the "Establishment of a basic deduction for taxation on settlement at the time of inheritance"
0 Reduces the amount of know-how in inheritance business to a compact size
0 Starting with basic knowledge of the Civil Code, this book covers the practice of inheritance tax and gift tax, including the practice of property valuation, the taxation system for settlement at the time of inheritance, and the taxation system for business succession.
0 This book covers the practice of inheritance tax and gift tax, including filing schedules and necessary materials to be collected.
It covers the practice of inheritance tax and gift tax, including the practice of property valuation, the taxation system for settlement at the time of inheritance, and the taxation system for business succession.
0 Quick calculation examples and diagrams, comparison of inheritance and gifts before death
0 Quick Reference of Inheritance Tax Amount
Adoption, specially adopted child
, Legitimate Child, Illegitimate Child
, statutory share of inheritance
, scope of relatives
Approval of inheritance, waiver
, absence of an heir
, division of inheritance
, will
, short-term residence rights for spouses
, residence rights for spouses
, legally secured portion
, requirement for perfection of succession of rights in joint inheritance
, special contribution
, family register
valuation of shares with no market exchange
Valuation of shares
Valuation of rights to shares
Valuation of shares
Valuation of bonds and debentures
Valuation of golf membership
Valuation of loans
Valuation of deposits or savings
Conversion into Japanese currency
Crypto-assets
Deposit in the name of a family member
Life insurance money
Retirement allowance
Special provisions on trusts
When a special contributor receives payment of special contribution fee
Funeral expenses
Debt deduction
Inheritance tax (tax calculation, etc.)
Gift property and gift tax deduction for within seven years (within three years) prior to the commencement of inheritance
Inheritance tax reduction for each person
Tax deduction for minors
Disability deduction
Multiple inheritance deduction
Foreign Tax Deduction
Reporting procedure for undivided inheritance tax
Declaration of inheritance tax after due date
Deferred payment
Payment in kind
Joint and several payment obligations
Special provisions on tax payment grace period for agricultural land
Handling of additional penalty tax in inheritance tax
Donation tax (calendar year)
Taxpayer
Acquisition period of gift property
Non-taxable property
Non-taxable property
2024 0 2023 2023 Tax Deduction for Spouses Foreign Tax Deduction Real Estate Acquisition Tax lineal ascendant lineal ascendant legally secured portion civil fruit basic deduction lineal ascendant Taxpayer support obligors