鈴木基史が語る相続税・贈与税の実践アドバイス

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目次xi（12）事業承継税制の適用で贈与税・相続税の納税が猶予················210（13）不動産管理会社には適用なし······································································211相続税の申告（1）10か月以内に確定申告···················································································212（2）提出は持参または郵送で················································································212（3）被相続人の住所地で申告················································································213（4）相続財産に所得税はかからない································································213（5）確定申告後に修正申告する場合もある················································214（6）確定申告で納め過ぎたら更正の請求······················································214（7）もっと安易な解決策もある···········································································215（8）相続税申告書は40種類ある········································································215相続税申告書の記入例（Ｆさんのケース）······································216贈与税の申告（1）翌年3月15日までに確定申告···································································233（2）修正申告や更正の請求で間違いを正す················································233（3）贈与税申告書は3種類······················································································234贈与税申告書の記入例 ·················································································234（1）相続税の調査割合は高い················································································241（2）忘れたころに税務調査······················································································241（3）相続税には調査がつきもの···········································································241（4）まずは経歴と趣味の質問················································································242Ⅻ相続税と贈与税の申告12ⅩⅢ相続税の税務調査