鈴木基史が語る相続税・贈与税の実践アドバイス

11/24

目次ix（6）相続税対策には無力？······················································································170限界税率の話（1）生前贈与をどこまでするか···········································································173（2）平均税率と限界税率···························································································173（3）税金の試算で大切なのは限界税率···························································174（4）限界税率で節税額はすぐ分かる································································175（5）生前贈与額を限界税率で考える································································175（6）贈与税は高い···········································································································177（7）贈与は23.75％の税率以内で····································································178（8）理屈では47.5％まで贈与できるが？···················································180実践アドバイス（Ｋさんのケース）·································································181（1）貸家の評価は下がる···························································································183（2）使用貸借の土地は更地評価···········································································183（3）贈与を分ければ節税になる···········································································183（4）具体的に計算してみる······················································································184（5）平均税率と限界税率···························································································185（6）限界税率で節税額が分かる···········································································186（7）贈与税の平均税率と比較················································································186（8）アドバイザーの役割···························································································187保険金にかかる税金（Ｍ子さんのケース）················································189（1）契約形態により3通りの課税関係···························································189Ⅸ生前贈与を考える12Ⅹ生命保険の上手なかけ方1