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SOURCE ROOM

A 100-Year History of Inheritance Tax (Zeidai Journal 1, April 2005)

Kikuchi Noriyuki (Professor, Research Department, National Tax College) - National Tax Agency, National Tax College

Claims Supported by This Source

  1. The inheritance tax was established to finance the Russo-Japanese War. It was promulgated on January 1, 1905 (Meiji 38), the year after the war began, and enforced on April 1 of the same year. It was stipulated as a separate law rather than as part of the Extraordinary Special Tax Law.
  2. The Shoup Recommendation proposed a "cumulative acquisition tax" that integrated inheritance and gift taxes, with rates from 25% to 90%. The content of the recommendation was almost entirely implemented in the revised law of 1950 (Shōwa 25).
  3. Before the Shoup Recommendation, the maximum inheritance tax rate was 60% to 65%.
  4. The system of taxing the total sum of gifts and inheritances accumulated over a lifetime was one of the strategic moves in GHQ's occupation policy to prevent the revival of the zaibatsu, which it had been dismantling (author's opinion).

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