For the first time decide whether adoption of a tax purpose "immediately invalidate" the Supreme Court
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inheritance tax invalid purpose of adoption is a contested trial in the Supreme Court is primarily tax immediately disable not shown. Adoption and spread among the wealthy as a means of tax avoidance, judgment of 31 and ratified the status quo.
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JAPANESE
相続税の節税が目的の養子縁組が無効かどうかが争われた裁判で、最高裁判所は、主な目的が節税でも直ちに無効にならないという初めての判断を示しました。養子縁組は富裕層の間で節税の手段として広がっていて、３１日の判決は現状を追認する形となりました。