일본 상속세 물납제도의 변화와 그 시사점

Under inheritance tax reformation of the payment in kind system in Japan, it induces deferment of payment of an annual installment or a payment instead of tax liabilities in accordance with the payment in kind or a lump sum payment method. In terms of whether one could be subject to the payment in kind, it increases predictability to the payment delinquent in the payment in kind which helps to experience rational process. From this payment in kind system for a inheritance tax in Japan, the following is measures that could be mull over in advancing the Korea’s payment in kind system. First, for tax items except for a inheritance tax should be abolished. My argumentation on this statement is that the usage of the payment in kind system was insignificant for tax items excluding a inheritance tax and a donation tax. Unlike a inheritance tax tremendously burdens payment in cash due to death, there is plenty of time to allocate cash for other tax items thus it is unsuitable for the government to shoulder the burden of payment in cash. Another statement to back up my argument is that there is a chance that the payment in kind system could be misused just like in the case of an unlisted stock which would decrease a tax burden. Second, allowing process for the payment in kind should be a little more complicated even for deferment of payment and should be only allowed in case a delinquent is confirm to have poor financial capability. Nevertheless, exercising the payment in kind should be restricted for the case that is difficult to pay tax in cash. Third, the property for the payment in kind should be stretched to a ship, machine, tools including real estate and art articles. Allowing paying with varieties of assets besides from cash will actually reduce a taxpayer’s inconvenience and accommodate taxation of tax offices. However, management and processing standing regarding property subject to the payment in kind must be clear and accurate to avoid conflicts between taxpayers and tax offices. Fourth, conditional permission and a measure order system should be introduced. The systems are essential to overcome the utmost limit embedded in disposition and management standard of the property subject to the payment in kind. Fifth, it is needed to supplement the procedure of the payment in kind from complement, create an interest tax and deferment of payment from the payment in kind application. This is required to avert misuse of the payment in kind system.