中小の相続税８割軽減 事業承継非上場で 雇用継続など条件 廃業に歯止め
The government and ruling parties(LDP and New Komeito) have been discusing the expansion of the current " business succession tax system" in order to ease the burden of death tax imposed to successors to the managers of small and mid-sized companies.And the outline of the idea is now revealed.Acording to that,when people succeed to the management of such types, that is, inherit such an unlisted company's stocks,the taxation price of such stocks, for which tax is later imposed,will be reduced largely by as much as 80 % under the condition of continuing its emplyment in the sense that at least 80 % of the emplyees' jobs are secured.This is aimed at preventing the small and mid-sized companies now
facing the dificulty of finding good business succcessors from closing their businesses.
The government and ruling parties(LDP and New Komeito) have been discusing the expansion of the current " business succession tax system" in order to ease the burden of death tax imposed to successors to the managers of small and mid-sized companies.And the outline of the idea is now revealed.Acording to that,when people succeed to the management of such types, that is, inherit such an unlisted company's stocks,the taxation price of such stocks, for which tax is later imposed,will be reduced largely by as much as 80 % under the condition of continuing its emplyment in the sense that at least 80 % of the emplyees' jobs are secured.This is aimed at preventing the small and mid-sized companies now
facing the dificulty of finding good business succcessors from closing their businesses.
