老龄化背景下日本继承税制对中国的启示
Implications of Japan’s Inheritance Tax System for China in the Context of Aging

日本作为老龄化程度位居世界前列的国家，其老龄化进程较中国提早了约三十年，在应对老龄化方面积累了丰富的实践经验和教训。其中，日本的继承税制对于应对老龄化带来的一系列经济社会乃至政治问题发挥了重要作用，日本政府也针对应对老龄化问题对继承税进行了多次改革。日本继承税在鼓励高龄者将资产提前转移至后辈，促进经济发展和消费；提高财政收入，促进财富再分配；缓解代际贫富差距；促进社会和谐及团结等方面具有重要意义。在我国老龄化程度日益严峻的现实情况下，了解日本政府的继承税制度，对我国应对老龄化问题具有一定的借鉴意义。
As a country with one of the highest levels of aging in the world, Japan’s aging process is about 30 years earlier than China’s, and it has accumulated rich practical experience and lessons in coping with aging. Among them, Japan’s inheritance tax system plays an important role in coping with a series of economic, social and even political problems caused by aging, and the Japanese government has also carried out a number of reforms of the inheritance tax in order to cope with the problem of aging. Japan’s inheritance tax system is of great significance in encouraging senior citizens to transfer their assets to their descendants in advance, promoting economic development and consumption, raising fiscal revenues, promoting wealth redistribution, alleviating the intergenerational wealth gap, and promoting social harmony and solidarity. Under the increasingly severe reality of aging in China, understanding the Japanese government’s inheritance tax system has certain reference significance for China in coping with the aging problem.