経済短歌: 相続重税のもう一つの核心
The other nub of heavy inheritance tax – economic tanka
相続税 も一つ問題 核心は 現金主義の 納税方法
The other nub of heavy inheritance tax,
Is the principle of tax payment by cash.
路線価で 一律評価 するならば 納税現物 一般化がすじ
If evaluated, on inheritance, in street value of land,
Allowed in general is tax payment in kind.
これほどに 累進課税 するならば 現物納税 認めるが筋
Such significant is the progressive taxation,
That payment in kind should be accepted in common.
by Kota Nakako
2023/01/26
