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i目次相続が3代続けば（1）渋沢家の教訓················································································································1（2）100億円の財産が3代で22億円に目減り············································1敵は二次相続にあり（1）課税対象者はおおよそ8％···············································································3（2）申告の大半が遺産1億円以下··········································································4（3）二次相続を通算した税負担···············································································5（4）相続税計算のしくみ································································································7（5）資産家は二次相続が大変···················································································11一代飛ばしの相続税対策（Ａさんのケース）（1）10億円の財産が孫の手には4億1千万円············································11（2）一代飛ばせば1億5千万円強の節税·························································15（3）一代飛ばしの手続き······························································································17（4）1億円の遺贈で2,000万円の節税·····························································17（5）3億円の遺贈では5,600万円の節税·······················································20（6）遺言のしかたに気をつけて··············································································23損して得とる（1）法定相続分まで妻には税金がかからない··············································25（2）1億6千万円が相続税の免税点···································································26（3）妻が実際に相続するのが条件·········································································26Ⅰ相続税とは123Ⅱ配偶者の税額軽減の特例1