蔡孟彥

TSAI, MENG-YEN

事業繼承稅制、繼承稅、遺產稅、中小企業、緩課

Tax Measure for the Succession to Businesses, Inheritance Tax, Estate Tax, SME, Tax Moratorium

當中小企業經營者死亡時，可能會因為公司的資產（如土地等）過於龐大導致繼承稅負擔過重，在無法支付繼承稅就可能不得不關閉公司。這樣一來，不僅辛苦培養的事業無法繼續，而且在該公司工作的員工也會失去工作。日本為了避免此種因為無法負擔高額繼承稅（贈與稅）而導致停止事業經營之情事發生，因而導入事業繼承稅制。日本對於先前措施的實施效果並不滿意，所以才在2018年又為稅制之修正與放寬適用條件。在導入特例後的2019年度，申請適用該制度之件數即大幅增加，而即便是在新冠疫情肆虐之下，每年仍有2,600件左右之申請件數，成績大幅提高，對業務繼承具有一定的貢獻。

觀察日本，想想我國。日本制度設計擔心經營者過世後所導致因事業無法繼續而造成失業之問題，是否會在我國發生？我國民間的各種討論雖然也對於企業主年齡逐漸偏高之現象提出建議，但民間所關注者比較著重於「二代接班」，如何順利將經營權移轉到下一代，對於高齡經營者若過世後是否會造成事業無法持續導致員工失業之問題，就目前為止，於民間與官方間似乎未見較全面性之討論，也是本文想藉日本事業繼承稅制演進之介紹，拋磚引玉希望能讓大家也可以集思廣益，為我國之後也可能面臨的問題，預做準備。

When small and medium-sized enterprise owners pass away, the burden of inheritance tax may become overwhelming due to the substantial value of company assets (such as land). In cases where the inheritance tax cannot be paid, the business may be forced to close. This not only disrupts the hard-built enterprise but also leaves employees without jobs. To address this issue, Japan has implemented a Tax measure for the succession to businesses to prevent business closures resulting from the inability to afford high inheritance taxes (gift taxes). Researchers have highlighted that the primary reason Japanese businesses cannot continue operating is the lack of a successor, a situation more severe than even the impact of the Great East Japan Earthquake (311 earthquake). The Japanese government hopes that the business succession tax system will help maintain regional employment opportunities. According to data from the Japanese Ministry of Economy, Trade and Industry, by 2025, there will be approximately 2.45 million small and medium-sized business owners in Japan who are 70 years old or older (the average retirement age). Among them, approximately 1.27 million (accounting for one-third of Japan’s total enterprises) are expected to face the issue of uncertain successors. If the current situation is not addressed, Japan could potentially lose a total of 6.5 million jobs and 22 trillion Japanese yen in GDP by 2025. In Japan, the implementation of previous measures was not satisfactory. Therefore, in 2018, the tax system was revised and the conditions for its application were relaxed. After introducing exceptions, the number of applications for this system significantly increased in the fiscal year 2019. Even during the COVID-19 pandemic, there were still around 2,600 applications per year. This achievement greatly contributed to business succession.

Considering Japan’s experience, we should contemplate the situation in our own country. While discussions in civil society have focused on the aging trend among business owners and the smooth transition of management rights to the next generation, there has been limited comprehensive discussion regarding the potential issue of business discontinuity and employee unemployment due to the death of elderly business owners. This article emphasizes the need for ongoing monitoring and draws inspiration from Japan’s evolving business succession tax system to prepare for similar challenges that our country may face in the future. At first glance, the tax systems and rates between the two countries appear different. However, the idea of reducing the tax burden should be similar. Moreover, maintaining the integrity of family businesses would undoubtedly be welcomed by taxpayers. Additionally, it may serve as a stabilizing factor for employment within society.