路線価認めず課税「適法」　不動産相続で、国側勝訴確定―最高裁

　不動産の相続税をめぐり、国税当局が実勢価格より大幅に低い路線価を基にした評価額を認めず、再評価して追徴課税したことの是非が争われた訴訟の判決が１９日、最高裁第３小法廷であった。長嶺安政裁判長は路線価による評価について「看過し難い不均衡を生じさせ、税負担の公平に反する」として、処分は適法と判断した。
　取り消しを求めた原告側の上告を退け、国税側の勝訴が確定した。裁判官５人全員一致の意見。（2022/04/19-19:50）

Japan's Supreme Court on Tuesday backed tax authorities' decision not to acknowledge the appraised value of real estate based on roadside land prices set by the authorities, which were significantly lower than market prices, in an inheritance tax case.
   The ruling was supported by all five justices at the top court's Third Petty Bench. Presiding Justice Yasumasa Nagamine said the use of the roadside land prices in the case went against the equal distribution of tax burden.
   According to the ruling, a man from the city of Sapporo, Hokkaido, northernmost Japan, and others inherited two condominium buildings in Tokyo and the city of Kawasaki, south of the Japanese capital, from his father, who had purchased the two properties for a total of 1,387 million yen.
   In 2013, they declared inheritance taxes of zero yen after putting the condominiums' value at around 333 million yen, based on the roadside land prices, and taking into account loans taken out to purchase the buildings.
   In 2016, however, tax authorities revised the value of the two condominiums to 1,273 million yen and imposed around 330 million yen in back taxes. For the revaluation, the authorities used a rule specified in the National Tax Agency's notification. The rule allows exemptions from the use of the roadside land prices if there are wide gaps between the prices and market prices.