1900 Despite being a civil code jurisdiction IBJ Act includes trust business first legal use of term 'shintaku' or trust



Civil Code systematic codification of law imposed by Napoleon adopted by Japan via France/Germany vs Common Law
bukken a thing in Civil Code jurisdiction also estate agent jargon for properties vs shizenjin, hojin
daiko Civil Code jurisdiction vicarious execution as daikosha an agent/proxy, daiko gyomu agency business
eigyo joto Civil Code jurisdiction sale of a business sale of a specific business operation in toto to an acquiror for management
eigyoken goodwill in Civil Code jurisdiction concept of transferable and established rights to a business cf eigyo joto
form over substance Civil Code pattern of legal interpretation narrow interpretation of form over substance vs substance over form
hojin legal person in Civil Code jurisdiction an incorporated entity at law a corporation vs shizenjin cf bukken
shadanhojin Civil Code public interest entity trust legal and regulatory framework reformed to prevent tax etc abuse cf zaidanhojin
shizenjin a natural person in Civil Code jurisdiction rational codification individuals at law vs hojin, bukken cf bukken
sozoku inheritance launched by death Civil Code Art 882 Inheritance Tax is borne by the inheritors cf iryubun, jusho, legitime, sozokunin
sozokunin heirs inheritors under Civil Code provisions if the inheritance is not renounced the liability to settle the tax arises cf legitime
Stichting Civil Code public interest entity foundation Dutch endowment vehicle popular for inheritance tax avoidance cf Dutch Route
Stiftung Civil Code public interest entity foundation German endowment vehicle legal model for zaidanhojin cf Stichting
zaidanhojin Civil Code public interest entity foundation legal and regulatory framework reformed to prevent tax etc abuse cf shadanhojin
Common Law customary law of England from 13th cent adopted by English speaking countries unsystematised vs Civil Code cf bukken
eiri hojin profit making legal person Civil Code concept of dividend declaring incorporated body cf hojin
hieiri hojin non profit legal person Civil Code concept of non dividend declaring public interest incorporation
iryubun legitime legitima portio Civil Code jurisdiction doctrine of forced rules of succession restricting wills
kansa hojin auditing corporation Civil Code version of accounting firm partnership under the Act cf JICPA
kikin fund Civil Code jurisdiction under special provisions and not a simple trust structure
legitime forced rules of succession Civil Code jurisdiction principle restricts scope of will provisions cf iryubun
ninidantai voluntary association Civil Code association with no legal powers nicht rechtsfähiger Verein
shintaku trust application is made of trusts despite being a Civil Code jurisdiction
substance over form Common Law pattern of legal interpretation broad interpretation of circumstances vs Civil Code form over substance cf bukken
toshi jigyo kumiai investment partnership Civil Code jurisdiction Private Equity etc partnerships vs ninidantai cf bukken
yuigon will subject to Civil Code jurisdiction forced rules of succession cf legitime

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