Japanese Laws and Regulations Tax Accountants Need to Know Civil Law (Sequel) Support Kit for Inheritance Tax Practice Kit 11 4976075128627

Order number Kit 11
Author/editor: Tax accountant Chugo Iwashita
Size A4
Quantity: 1 set
ISBN 9784539771587
JAN code 4976075128627

overview
Useful in practice! A book for tax accountants
You can download the ``Inheritance Tax Return Procedure Schedule'', ``Relatives Table'', ``Heir Relationship Chart'', etc. from the dedicated site to help you proceed with inheritance matters.

The number of inheritance tax returns has increased due to the reduction in basic deductions, and requests for inheritance-related consultation and filing procedures have also increased for tax accountants.The Civil Code (sequel) has been revised for the first time in 40 years and is being implemented in stages, and the general public is also interested in matters such as spousal residence rights and special contribution fees.
In the practice of inheritance, many questions from bereaved families are related to civil law, and knowledge of civil law is essential.

Therefore, this kit provides a basic explanation of the Civil Code (succession), including the latest revisions, and supports tax accountants in their inheritance tax practices with a text that explains how these are incorporated into the inheritance tax law, focusing on the "relationship with the inheritance tax law," as well as useful forms and reference forms (downloaded from the dedicated website).
detail
[Text] (A4 size, 88 pages)
Chapter 1 Start of inheritance
1. The significance of inheritance
2. Cause and place of initiation of inheritance
3. Presumption of simultaneous death and initiation of inheritance
4. Place where inheritance begins
5. Right to claim inheritance recovery
6. Expenses related to inherited property
Chapter 2 Heir
1. Significance
2. Fetal rights in inheritance
3. Range of heirs and their ranking
4. Inheritance disqualification and abolition
5. Approval and renunciation of inheritance
6. absence of heir
Chapter 3 Effect of inheritance
1. General effects of inheritance
2. Succession of ritual property
Chapter 4 Inheritance
1. Significance
2. Content
Chapter 5 Division of inheritance
1. Significance
2. Content
Chapter 6 Bequest
1. Significance
2. Content
Chapter 7 Right of residence of spouse
1. Significance
2. Contents
3. Site use rights and ownership based on spousal residence rights and small-scale residential land, etc.
4. When a related person dies (secondary inheritance)
Chapter 8 Remaining portion
1. Significance
2. Contents
3. Overview of tax deferment system
Chapter 9 Gifts
1. Significance
2. Civil law provisions regarding gifts
Chapter 10: What to do as a tax accountant
　
[CD-ROM] (Used to access the purchaser-only website)
You can download formats (Excel/Word) and reference formats (PDF) that are useful in practice.
・Summary of inheritance tax
・Inheritance tax declaration procedure schedule
・Relatives list
・Confirmation of current status of heirs, etc.
・Heir relationship diagram
・Confirmation of will, etc.
・Property inventory
・Inheritance tax assessment of owned property

Other 14 reference formats
　

【Note】
In order to use the forms and calculation sheets, you will need an environment where your computer can connect to the Internet and the following software environment.

[Software environment]
■ Windows8.1/10 (Japanese versions)
■ Microsoft Excel 2013/2016/2019
■ Microsoft Word 2013/2016/2019
■Adobe Acrobat Reader