In recent years, legal disputes have frequently occurred in partnerships and family businesses. It is often seen that, in enterprises created through peaceful collaboration among members of the first generation, there follows infighting among members of the second generation, which may include a falling out and unwillingness to compromise for the inheritance and corporate control. Even when the second generation maintain peaceful relationships, they are nonetheless troubled by many tax issues that come about. In order to lay the groundwork for both the next generation and the corporation's sustainability, business operators need to plan ahead.