Economy Practice and Filing of Inheritance and Gift Taxes 2023 / Takeshi Kubota / Akemi Tomioka

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Economics
[Introduction to Contents]
This book explains in a simple way how to understand "inheritance" itself and how to handle basic knowledge and practical procedures on inheritance tax and gift tax. The Inheritance Tax Law does not provide for "inheritance," "bequeathing," and "commencement of inheritance." It also explains in detail the Civil Code and the Domestic Relations Case Procedure Law, which are essential for this purpose. It is a book of 必備 that is convenient for practical procedures and declaration with improved examples, various declaration forms and description examples in the detailed statement.