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SOURCE ROOM

A Guide to Inheritance Tax (NETWORK Taxation History Materials)

National Tax Agency, National Tax College, Office of Historical Tax Materials

Claims Supported by This Source

  1. The inheritance tax was established in 1905 (Meiji 38) along with the transit tax to finance the Russo-Japanese War.
  2. Pre-war "katoku sōzoku" (family headship succession) involved the inheritance of the head of household's status and property, and was a system of single inheritance by the eldest child.

How to read the verification levels. "Read Through" means the source was read in its entirety. "Bibliography & Abstract Read" means the bibliographic information and abstract were confirmed. "Via Course Material" means the source was referenced through the textbook or course text. The "Text Hash" is the SHA-256 of the main text from the publisher's page, excluding tags and whitespace, used to detect if the source has been modified.