Business Succession for Medium and Small Companies, Part 3

Fully compliant version of the Enforcement Regulations for Management Succession Law With tax payment grace that is easy to confuse

This third edition is based on the "2009 Taxation Charter (December 12, 2008, Liberal Democratic Party)", but it was submitted to the Diet on January 23, 2009. We have taken in as much as possible a "draft that partially revises". Also, I took note of the easy-to-understand explanation of the "Management Succession Facilitation Law Enforcement Regulation," which is said to be difficult to understand. In addition, please use the "General summary of inheritance tax payment postponement pertaining to farmland" that corresponds to the tax reform in 2009 at the end of the book. ("Introduction")