生前贈与のすすめ
25 10 2006相続時精算課税が導入されて数年経ちましたが、相続税の節税につながらないこの制度は、資産家の皆様にとってあまり意味を持ちません。相続税対策の上では、通常の暦年課税における贈与税課税を使った生前贈与の方にまだまだ利用価値が残っています。
（1）贈与税（暦年課税）の計算と申告
贈与税は次の算式により計算しますが、大切なことは、納税の有無に関わらず贈与税申告書を必ず税務署に提出するということです。相続税の調査では、必ず家族名義預金の帰属が問題にされます。贈与の事実を認めてもらう最良の方法は、申告書を提出しその控えを保管しておくことです。
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