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xiii（2）小規模宅地特例は税計算上の話································································255（3）婚姻期間20年以上の妻を優遇···································································256（4）自筆証書遺言の利便性が高まる································································256国外財産のこと（1）海外がらみ事案がクローズアップ···························································257（2）非居住者には国内財産のみ課税································································257（3）国外財産の発見は容易？················································································258コツコツ贈与のこと（1）節税策と規制はいたちごっこ······································································259（2）普通の資産家にとってはコツコツ贈与が一番·································260（3）コツコツ贈与が相続税対策の王道···························································26056（注）　本書の内容は、平成30年6月1日現在の法令・通達等によっています。