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vii（2）窃盗でもない？······································································································140（3）へそくりは共有財産···························································································140（4）相続時に共有財産を整理················································································140（5）相続税の申告時にどう説明するか···························································141みなし譲渡とみなし贈与（1）法人税は時価で売ったものとして課税·················································141（2）寄附金は損金で落とせない？······································································142（3）所得税はもらったお金にだけ課税···························································142（4）対価が著しく低いときは贈与税の課税················································143（5）第三者間取引にも適用があるか································································144（6）著しく低いかどうかの画一的な基準はない······································144（7）対価が著しく低いとき譲渡所得税の課税···········································145（8）個人対法人の取引には過酷な課税···························································146（9）··低額譲渡も考えもの（ある人の贈与計画）·······································146配偶者控除の特例（1）2千万円まで非課税···························································································151（2）適用条件があれこれ···························································································152（3）戸籍上の婚姻期間が20年以上···································································152（4）家かお金のどちらかで贈与···········································································152（5）家の贈与をするときは登記に注意···························································153（6）土地と建物のいずれを贈与するか···························································153（7）譲渡の特例目当てはダメ················································································154（8）同じ相手からの贈与は1回かぎり···························································154（9）2千万円以内の贈与でも“税金”はかかる······································1555Ⅶ贈与税の特例1