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v賃貸借と使用貸借（1）貸せば自分の土地でなくなる······································································113（2）賃貸開始時に権利金の授受···········································································113（3）使用貸借なら借地権は生まれない···························································114借地権の使用貸借（1）借地権を買い取らずに地代を払うと贈与税······································115（2）借地権の使用貸借は税務署に届け出る················································116（3）土地の使用貸借は届出不要···········································································118底地の買取り（1）新しい地主に地代を払えば問題なし······················································118（2）地代の支払いをストップすれば贈与税？···········································119（3）届出すれば贈与税の課税なし······································································120相続税対策と借地権（1）同族会社を使った相続税対策······································································122（2）権利金に代えて相当の地代を支払う······················································122（3）相当の地代は権利金の分割払い································································123（4）地代を据え置けば借地権が自然発生·····················································123（5）世間相場の地代になればフルに借地権が発生································124（6）地価が横ばいなら借地権は発生しない················································125無償返還届出方式による税金対策（1）無償返還届出書を提出すれば認定課税なし······································125（2）無償返還届出書の提出で課税関係はどうなるか···························128（3）最終的に相続税で課税······················································································128Ⅴ借地権課税12345