The person who inherited the apartment declared it based on the general "road price" as the calculation standard of inheritance tax, but it is subject to additional tax from the national tax authority because there is a big difference from the price of "real estate appraisal". In a trial seeking cancellation of the disposition, the Supreme Court complained that "it was intended to reduce the tax burden and create an imbalance with other taxpayers that cannot be overlooked." I rejected it.
In 2012, the three people who inherited two condominiums in Tokyo and Kanagawa prefecture from their father evaluated it as about 330 million yen based on the "road price" when calculating the inheritance tax, and from a financial institution. Because I had borrowed money, I declared the tax amount as 0 yen.
However, the price at the time of purchase was about 1,387 million yen, and the evaluation value by "real estate appraisal" was about 1,273 million yen, so the national tax authorities said that "evaluation by road price is not appropriate" and about 300 million yen. The yen was additionally taxed and he was suing for cancellation of the disposition.
The first and second trials dismissed the complaint, and the heirs appealed.
In a ruling on the 19th, Yasumasa Nagamine, the judge of the Supreme Court's Third Small Court, said, "While it is expected to inherit in the near future, we hope to reduce or avoid the burden of inheritance tax and purchase and borrow real estate. It was done with the intention of reducing the tax burden. It creates an imbalance with other taxpayers that cannot be overlooked, and is in contravention of substantial tax fairness. "
It is generally said that the "road price" is used to calculate the inheritance tax, which is lower than the actual real estate price, so it is said that many wealthy people purchase condominiums as an inheritance tax measure.
The Supreme Court's ruling is likely to put an end to excessive inheritance tax real estate transactions.
Heir's agent "No specific standards are shown"
Hidetoshi Masuda, an attorney on the heir's side who is familiar with tax law, said, "Unless you specifically indicate the circumstances when denying the evaluation based on the land price, both taxpayers and tax accountants are in trouble. However, no specific standard was given. The evaluation based on the real estate appraisal will not put a brake on the arbitrary taxation by the national tax authorities. Isn't it? "
National Tax Agency "Efforts for proper and fair taxation"
Regarding the decision, Junko Esaki, director of the Public Relations and Public Relations Office of the National Tax Agency, said, "We do not fully understand the specific content of the decision at this time, but we believe that it has been acknowledged that the government has made allegations so far. , We will continue to strive for proper and fair taxation. "