鈴木基史が語る相続税・贈与税の実践アドバイス

12/24

目次x（2）契約者イコール被保険者なら相続税······················································189（3）1人あたり5百万円の非課税枠································································190（4）妻が契約者のものには所得税か贈与税················································190（5）本人が受取人なら一時所得···········································································190（6）本人以外が受取人なら贈与税·····································································191生命保険を使った相続対策は？（1）1人5百万円の非課税枠利用が第一歩················································192（2）同族会社で保険をかける················································································192（3）一時所得課税の利用も考える······································································193（4）Ｃタイプは受取人を変更しよう·································································194（5）保険料の贈与は一石二鳥················································································194（6）Ｄタイプは権利の相続······················································································195（7）Ｄタイプはかつてのお薦め商品·································································196（1）具体例によるプランニング（Ｔさんのケース）······························199（2）賃貸不動産の取得は即効性ある節税策················································201（3）5千万円の収益物件購入で1千万円の節税·····································202（4）借金しても相続税対策にはならない······················································203（5）マンション建設で多大な節税効果···························································204（6）空室リスクの検討は大切················································································205（7）税金よりも優先すべき課題がある···························································205（8）みなし相続財産タイプの保険にはぜひ入ろう································206（9）保険を利用した退職金の支給······································································207（10）役員退職金の支給で株価引下げ································································209（11）孫や曾孫への教育資金贈与···········································································2102Ⅺ相続税対策のプランニング