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iv（2）平均株価の資料もそろっている···································································83（3）株式には配当がつきもの···················································································83（4）中間配当も同様·········································································································84自社株の評価はどうする（1）会社規模に応じて各種の評価方式······························································85（2）持ち株が僅かなら株価は安い·········································································86（3）配当還元方式の計算はどうする···································································86（4）会社規模の判定方法······························································································88（5）類似業種比準方式の計算はどうする·························································91（6）純資産価額方式の計算はどうする······························································92（1）200m2～400m2まで評価減······································································95（2）居住用宅地は330m2まで80％評価減··················································95居住用宅地のケーススタディ ····································································96（3）店舗併用住宅や二世帯住宅はどうなるか··············································98（4）老人ホームに入居でもＯＫ··············································································98（5）居住用宅地でも特例適用対象は限られる··············································99（6）平成30年度改正で家なき子節税が規制·············································100（7）特定居住用宅地のケーススタディ···························································102（8）事業用宅地も評価減···························································································104事業用宅地のケーススタディ ·································································105（9）特定事業用宅地は400m2まで80％評価減····································107（10）貸付用宅地は200m2まで50％評価減···············································107（11）平成30年度改正で投資マンション節税が規制······························108（12）老舗そば屋の相続税···························································································1106Ⅳ小規模宅地の評価の特例