일본 경영승계원활화법의 사업승계 지원제도에 관하여- 우리나라의 가업승계 지원제도에 주는 시사점을 중심으로 -

In Japan, it was recognized as an important issue in terms of securing employment or maintaining the vitality of the local economy to support small businesses that form the foundation of the economy to carry out business succession smoothly. As a result, the act on business succession facilitation was enacted in 2008, and the business succession support system was established based on it. Japan's business succession support system focuses on the business succession tax system, the financial support, and the specials rules for legal reserve of inheritance in civil law, and aims to provide comprehensive support for business succession. The business succession tax system allows small businesses to defer payment of gift and inheritance taxes under certain requirements for business continuity. The financial support is designed to assist small businesses in raising the necessary funds in the wake of the death of their chief executive. The specials rules for legal reserve of inheritance in civil law is intended to exclude the gift stock from the inheritance list, and fix the stock valuation. Since the enactment of the act on business succession facilitation, there have been revisions to expand the application of the business succession support system. In particular, the special measures were taken to significantly mitigate the requirements of the business succession tax system, considering the next five to 10 years as a critical period for the business succession in preparation for the aging and low birthrate society. The amendment of the act on business succession facilitation in Japan can be summed up by easing requirements, reducing burdens, and simplifying procedures to support business succession. It suggests a more substantial and comprehensive support system for Korea's family business succession support system, which is limited to tax support related to gift and inheritance taxes.