鈴木基史が語る相続税・贈与税の実践アドバイス

14/24

目次xii（5）ついで通帳とハンコの確認···········································································243（6）預金の出入りをチェック·················································································243（7）後日の裏付け調査································································································243（8）やり玉にあがるのは名義預金······································································244（9）追徴税額は1割強増し······················································································244（10）名義預金は相続財産に追加···········································································244小規模宅地特例のこと（1）無税の相続税申告が3万件···········································································246（2）小規模宅地特例の検討が最重要課題·····················································246相続税の申告ぶりのこと（1）実地調査があれば8割が修正申告···························································247（2）直前出金は手元現金に計上···········································································248（3）計上しないのなら説明書きを添付···························································248（4）名義預金は自ら吟味して振り分ける······················································249（5）申告除外の名義預金には説明書きが必要···········································249遺言書のこと（1）昔はよかった？······································································································250（2）立ちはだかる遺留分···························································································251（3）不動産の共有相続は避けるべし································································252（4）遺言書で遺産争いを回避················································································252（5）遺言書は必要か？·································································································253民法改正のこと（1）配偶者居住権の新設···························································································254ⅩⅣ終わりに1234