相続人への移転の英語

２具体的には、我が国産業の競争力強化のための研究開発・設備投資減税の集中・重点化、次世代への資産移転の円滑化に資する相続税・贈与税の一体化及び税率の引下げ、「貯蓄から投資へ」の改革に資する金融・証券税制の軽減・簡素化、土地の有効利用の促進に資する登録免許税の軽減、人的控除の簡素化等の観点からの配偶者特別控除の上乗せ部分の廃止、消費税に対する信頼性・透明性を向上させるための免税点制度等の改革、酒税及びたばこ税の見直しその他の所要の措置を一体として講ずることといたします。例文帳に追加

2. Specifically, we will carry out measures such as the following as a package: Tax reductions for R&D and focused investment incentives, for　improving the competitiveness of Japanese industries; Integration of inheritance and gift taxes for encouraging the smooth transfer of assets from the older generation to the younger generation and cuts in tax rates; Reduction and simplification of taxation of financial transactions and stocks for encouraging a shift from 'deposits' to 'investment'; Cuts in the tax rates of registration and license taxes for promoting utilization of land; Abolition of' special allowance for spouse' (exceeding the amount of the 'allowance for spouse')to simplify personal allowances, etc.; Reduction of the tax-exempt threshold, etc., to increase people's trust in the consumption tax and improve its transparency; Review of tobacco and liquor taxes; and other measures - 財務省

(i) 有価約因の有無を問わず，国内標章に関する所有の個人的権利若しくは財産権又は保証の権利を設定し，変更し又は移転する生存者間の証書 (ii) (i)にいう権利に関する分割の証書，会社の証書，贈与財産の証書及び放棄の証書 (iii) (ii)にいう証書が予め記録されていない場合には，その証書の存在を確立する判決記録された証書の無効，失効，取消，撤廃又は廃止を確立する判決は，それらが関係する証書の記録の余白に記載しなければならない。更に，本条にいう判決を受けることを目的とした法的請求を記録することができる。この場合，判決の記録の効力は，その法的請求の記録の日に遡及して生ずる。 (iv) 適法な遺言書を残さない相続を立証する遺言書及び証書並びにこれらに関連する判決第50条例文帳に追加

(1) deeds inter vivos, whether for valuable consideration or not, constituting, modifying or transferring personal or property rights of possession or guarantee rights in respect of national marks; (2)deeds of partition, company deeds, deed of settlement, deeds of release relative to the rights referred to in the preceding item; (3) judgments establishing the existence of the acts referred to in the preceding items, where such acts have not been previously registered. Judgments establishing the invalidity, annulment, termination, rescission, revocation of a registered act must be noted in the margin of the registration of the act to which they refer. Furthermore, judicial claims to obtain the judgments referred to in this Article may be registered; in such case, the effects of the registration of the judgment shall be retroactive to the date of registration of the judicial claim; (4) wills and acts proving the intestate succession and the judgments relative thereto. - 特許庁