…On the other hand, the natural desire to leave assets to one's descendants is one of the important motives for saving, and since a large amount of personal assets, not just income, is an essential factor for the stability of people's lives, an appropriate balance between the two is necessary. Inheritance taxes can be divided into two types: estate tax and inheritance tax. The former is a method of taxing the assets of the deceased in a lump sum, while the latter is a method of taxing each heir according to the amount of their inheritance. … *Some explanations of terms that mention "estate tax" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…他方,子孫に財産を残したいという自然な気持ちは貯蓄の重要な動機の一つであり,また所得のみならず個人財産が厚いということは国民生活の安定にも不可欠の要因であるから,両者間の適当なバランスが必要である。 相続税は遺産税estate taxと遺産取得税inheritance taxとの2種類に分けることができる。前者は被相続人の財産を一括して課税する方法であり,後者は各相続人ごとに自分の相続した財産額に応じて課税する方法である。… ※「estate tax」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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