鈴木基史が語る相続税・贈与税の実践アドバイス

10/24

目次viii（10）必要書類を添付して確定申告······································································155住宅取得資金贈与の特例（1）親の名義で登記すれば贈与ではない······················································157（2）贈与税の恩典を利用する················································································157（3）適用条件があれこれ···························································································158（4）もらう相手が限定································································································159（5）孫に贈与してもよい···························································································159（6）説明書類を添付して確定申告······································································159教育資金贈与の特例（1）孫への資金援助が非課税に···········································································161（2）366万円の贈与税が免除···············································································161（3）教育の役務提供の対価なら何でもＯＫ················································162（4）手続きは少々めんどう······················································································163（5）30歳時点でお金が残れば贈与税·····························································163（6）贈与者が先に死亡したとき残額は相続財産から除外················164結婚・子育て資金贈与の特例（1）子や孫への資金援助が非課税に································································164（2）相続税対策の効果は教育資金贈与よりも薄い································165（1）2,500万円まで贈与税がかからない····················································167（2）直系血族間での贈与に適用···········································································167（3）相続時に過去の贈与税を清算する···························································167（4）贈与時の時価で相続税を計算·····································································168（5）高齢者の財産を次世代へ早期に移転·····················································170234Ⅷ相続時精算課税制度