Legal research on theoretical, practical problem and reform problem to international inheritance taxation in Japan and South Korea

今年是本研究的最后一年，本研究用了大量的时间对研究成果进行了总结，首先，本研究将以下问题作为一个理论问题进行了研究：（1）国际私法的一般概念--国际继承的概念;（2）日本国际私法的考察;（3）韩国国际私法的考察，（4）在日朝鲜人的继承和继承财产登记，（5）日本加入税法的特点和注释，（6）韩国加入税法的特点和注释，（7）对日本和韩国的民法和继承进行了考察，明确了在日朝鲜人继承遗产的各种情况下的遗产税的概念。在这项研究中，得到了韩国税法研究人员的合作。将其具体化的研究在我国尚属首次。本研究成果由日本嘉条出版社以《日韩国际遗产与税收》为题出版。2005年7月，

This year was the final year of this research, and a lot of time was spent on the putting summary of the result of the research together.First of all, the following problems were examined as a theoretical problem in this research ; (1) the general to private international law - idea of international inheritance, (2) examination from Japanese private international law, (3) examination from South Korea private international law, (4) the Korean residents in Japan inheritance and property register by inheritance, (5) feature and note of Accessions Tax Law of Japan, (6) feature and note of Accessions Tax Law of South Korea, (7) examination of civil law and inheritance of Japan and South Korea.And, the idea of the inheritance tax of various cases with the inheritance assumed by Korean residents in Japan was clarified. In this research, cooperation of the tax code researcher in South Korea was received. The research examined depressing it to a concrete problem in this field is the first time among our countries.The result of this research is published as 'Japan-South Korea international inheritance and taxation' by Nihon Kajo Publishing Co., Ltd in July, 2005.