Evaluation by Regulation and Individual Evaluation of Condominiums as Inherited Property (Vol.2) : Supreme Court’s Attitude toward Abuse of Evaluation Techniques

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  • 相続財産としてのマンションの通達評価と個別評価（下） : 評価手法の濫用的行為に対する最高裁の態度
  • ソウゾク ザイサン ト シテ ノ マンション ノ ツウタツ ヒョウカ ト コベツ ヒョウカ(シタ)ヒョウカ シュホウ ノ ランヨウテキ コウイ ニ タイスル サイコウサイ ノ タイド

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Abstract

Tax equality, as required by the Constitution, does not allow taxation based on circulars. Although the Inheritance Tax Law stipulates that the valuation of property is based on“market value,” there is no definition of “market value.” The National Tax Agency has indicated the evaluation method of “market value” in the notification. The public accepts the evaluation method according to the notification, and the evaluation method is established socially. Under such circumstances, the Supreme Court ruling on April 19, 2020 indicated a ruling that recognizes an evaluation method that is not an evaluation method according to the notification. This study analyzes the theoretical composition of the Supreme Court decision and examines the impact of the Supreme Court decision on practice.

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  • 企業研究

    企業研究 43 1-8, 2023-08-31

    企業研究所

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