Generally, the law of the nationality of the deceased person applies. However, depending on where the decedent's real estate is located and where the decedent's deposits are located, the rules necessary for inheritance proceedings will differ depending on which country's laws should apply.

Non-residents between the ages of 30 and 70 who do not fall into any of the following categories will be excluded from the dependent exemption. 1　Those who no longer have a domicile or residence in Japan because they are studying abroad. 2　Persons with disabilities 3　Those who receive more than ¥380,000 in payments for living expenses or educational expenses.

集団投資信託は、法人税法で、合同運用信託、投資信託及び投資法人に関する法律に規定する投資信託及び外国投資信託、特定受益証券発行信託により構成されて定義されます。身近な投資商品も複雑な法律に基づいて組成されますが、事実関係によって課税関係が決定されます。

Under Japan's income tax law, tax refunds may be given for out-of-pocket medical expenses by filing an income tax return under certain conditions.

スイスは２６のカントンが独自の税法を持ち、それぞれが課税対象を定めています。そして各カントンは約２,１７０のコミューンによって構成され、コミューン自体も独自の判断で税を課します。