Book (Practical) Economy The story of a judgment in which the honest man looks foolish to destroy the adult guardian system Inheritance Tax / Jun Tanaka

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Economy
The adult guardian system, which is becoming increasingly important in an aging society, destroys the application of the "small-scale housing land exception" of inheritance tax.
In the case where the heir (son) was the adult guardian of the decedent (mother), the plaintiff (heir) lost the case in the surprising strange judgment of the Tokyo High Court.
In the case where the heir (son) disputed the application of the "small-scale housing land exception" in the declaration of inheritance tax.
In the case where the heir (son) was the adult guardian of the decedent (mother), it was supposed to have disputed the existence of the "one livelihood (when)" requirement for the application of the "small-scale housing land exception" for the application of the "small-scale housing land exception" over a period of four years.
However, the High Court made a judgment based on an unprecedented strange interpretation that "the existence of one livelihood is not related to the application of the" small-scale housing land exception "in the application of the" small-scale housing land exception "is not related, and the heir and decedent must be in a dependent relationship".
However, on March 15, 2022, the appeal was not accepted and was dismissed.
In the case where the heir (son), who was the adult guardian of the decedent (mother), disputed the application of the "small-scale housing land exception" which is very important in the declaration of inheritance tax.
In the aging society, it is becoming more important year by year, but the system tends to be avoided due to the many problems of the system.
This book examines and explains with illustrations the details of the case in which the heir (son) disputed the application of the "small-scale housing land exception" which is very important in the declaration of inheritance tax.
It explains in detail in easy-to-understand and easy-to-understand terms not only for tax experts but also for general readers. <