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日本代购-相続時精算課税制度選択適用ガイド[本/雑誌] / 徳田敏彦/著
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日本代购-ご注文前に必ずご確認ください<商品説明>相続人の税負担はどう変わる?メリット・デメリット、そしてリスクは?豊富な具体例とQ&Aで制度の仕組みと手続、実務のポイントがわかる。見落としがちな相続税、所得税、民法との関わりまで網羅的に解説。<収録内容>第1章 相続時精算課税制度のあらまし、利用件数の推移第2章 相続時精算課税制度の適用要件第3章 相続時精算課税制度を受けるための手続き、添付書類第4章 受贈者が特定贈与者より先に亡くなった場合のリスク(納税義務の承継)第5章 相続時精算課税を選択する場面とメリット・デメリット第6章 災害により被害を受けた場合の特例第7章 暦年課税制度第8章 暦年課税と相続時精算課税の比較シミュレーション第9章 住宅取得等資金の贈与を受けた場合の贈与税の非課税と相続時精算課税制度の特例第10章 直系尊属から住宅取得等資金の贈与を受けた場合の比較シミュレーション第11章 相続税に関する諸制度と相続時精算課税制度(小規模宅地、未分割、各種税額控除、債務控除、延納・物納、農地の納税猶予、事業承継税制、教育資金一括贈与、結婚子育て資金一括贈与、医療法人の出資持分納税猶予、特定計画山林の特例、非居住者)第12章 所得税、贈与税等の諸制度と相続時精算課税制度(空き家3 000万円控除、みなし配当特例、取得費加算、国外転出課税、贈与税配偶者控除、負担付き贈与、登録免許税)第13章 相続時精算課税制度と民法の相違点(特別受益、遺留分、遺留分侵害額請求と税務処理、遺留分放棄、相続放棄、限定承認、遺留分に関する民法特例)第14章 贈与税の納税と延納第15章 連帯納付義務第16章 贈与の判定と贈与時期の判定第17章 生前贈与の開示請求制度、申告書等閲覧サービス、保有個人情報の開示請求、申告書等情報取得サービス第18章 相続時精算課税を選択する納税者との確認事項第19章 相続税申告を受任する上での留意点<商品詳細>商品番号:NEOBK-3003529Tokuta Toshihiko / Cho / Sozoku Ji Seisan Kazei Seido Sentaku Tekiyo Guideメディア:本/雑誌重量:500g発売日:2024/08JAN:9784433725549相続時精算課税制度選択適用ガイド[本/雑誌] / 徳田敏彦/著2024/08発売
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