“Property Valuation That Poses Difficult Judgments” Masaki Watanabe / Kazuo Sekiguchi Price: ¥2700 #MasakiWatanabe #Masaki_Watanabe #KazuoSekiguchi #Kazuo_Sekiguchi #Books #Society/Economics & Finance Book Overview Regarding the valuation of inherited assets, in addition to laws and circulars, information and Q&A related to revisions of circulars are also published by the National Tax Agency, and I believe that the amount of information has increased considerably compared to before. However, organizing that information and also confirming the content of rulings and judgments requires a considerable amount of work. On the other hand, obtaining detailed information can significantly change the valuation of assets. Also, the responsibility for property valuation, even within the declared content, will basically be held by the tax accountant. In tax audits, the existence of borrowed-name deposits often becomes a problem and becomes subject to amended returns, but there is a considerable difference from this. Recently, the issue of whether to use inheritance tax valuation or market value, the so-called Article 6 of the General Provisions, has also become a topic of discussion. This book was written with the aim of how much the laws, circulars, various information from the National Tax Agency, rulings, and judgments can be utilized in practice. Therefore, we have tried to clarify the basis as much as possible and aim for something that serves as a guideline for judgment.