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ii（4）一次と二次の税金を通算して考える·························································26（5）特例をフル活用すると不利？·········································································31（6）妻に多額の固有財産があるときは要注意··············································31（7）常識的な遺産相続を······························································································36ひとりっ子を探そう（Ｓさんのケース）（1）·兄弟姉妹が相続するとき配偶者の税額軽減は4分の3相当額························································37（2）親が存命なら納税額は増加··············································································40（3）税額軽減割合が高まる·························································································41（4）ひとりっ子なら相続分は遺産の全額·························································43土地は一物四価（1）3種類の公的地価···································································································45（2）公的地価の基本は公示価格··············································································45（3）相続・贈与の際に使う路線価·········································································46（4）毎年の課税で使う固定資産税評価額························································47土地の評価はどうする（1）路線価は路線価図で探す···················································································48（2）地区区分に応じた補正率···················································································49（3）路線価方式で計算してみよう·········································································56計算例1　奥行きの長い土地······································································56計算例2　角地······································································································57計算例3　正面と裏面が道路に接する土地······································58計算例4　三方が道路に接する土地······················································59計算例5　四方が道路に接する土地······················································602Ⅲ相続財産の評価12