Research on Taxation of Business Succession

日本、美国、德国等国家的企业继承税收政策作为企业顺利继承的政策，并没有得到充分的论证。征税的效果值得商榷，因为这与其他促进企业继承的措施关系不大。相反，从德国和日本最近的立法变化中可以看出，由于遗产税的征税力度加强，税收有加强的趋势。

The taxation of business succession is not well-argued as a policy for the smooth business succession in Japan, US or Germany. And the effect of the taxation is open to question, because that is less relevant to the other measures for the facilitation of business succession. Rather, as can be seen from the recent legislative changes in Germany and Japan, there is a tendency that the taxation is enhanced due to the strengthening taxation of inheritance tax.