We will intensify tax incentives for research and development and investment. We will also reform the inheritance and gift taxes to promote the transfer of assets to future generations.発音を聞く 例文帳に追加

例えば、研究開発減税及び重点的な投資減税を行うとともに、次世代への資産移転の円滑化に資する観点から、相続税・贈与税の見直しを行うこととしております。 - 財務省

With respect to the integration of gift and inheritance taxes, an exemption of 25 million yen will be applied for general gifts and that of 35 million yen for gifts for the purpose of purchasing residential housing.例文帳に追加

なお、このうち相続税・贈与税の一体化においては、一般の贈与について二千五百万円まで、住宅取得に充てる場合には三千五百万円までを非課税枠とするなどの措置を講ずることとしています。 - 財務省

Consider optimizing the property tax burden by reviewing the inheritance tax base and tax rate structure from the viewpoint of alleviating descendent disparities and restoring its income redistribution function. Also reducing gift taxes.例文帳に追加

資源再分配機能を回復し、格差の固定化を防止する観点から、相続税の課税ベース、税率構造の見直しによる負担の適正化及び贈与税の軽減等。 - 厚生労働省

Regarding stock with no quoted market price, etc., that a giver (parent) has given as a gift to enable business succession, exemptions will be established, lowering the age requirement for the giver under regulations concerning settlement taxes at succession to the age of60 (currently 65) and raising tax exemptions to \\30million (currently \\25 million).例文帳に追加

事業承継をするために贈与者（親）から贈与を受けた取引相場のない株式等について、相続時精算課税制度に係る贈与者要件を60歳（本則65歳）に引き下げるとともに、非課税枠を3,000万円（本則2,500万円）に引き上げる特例を創設する。 - 経済産業省

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例文帳に追加

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。 - 財務省