索 引 索 引 換価分割 ····················· 12, 123 あ き あん分割合 ······················· 35 期限後申告の特則 ·················· 70 い 基準年利率 ························ 96 遺産課税方式 ······················ 1 基礎控除（相続税） ················ 31 遺産取得課税方式 ·················· 1 基礎控除（贈与税） ················ 49 遺産分割 ···················· 12, 123 教育資金 ·························· 55 遺産分割協議書 ·················· 124 教育資金管理契約 ·················· 54 遺産分割の効力 ·················· 124 教育資金支出額 ···················· 55 遺贈 ························ 12, 126 教育資金の一括贈与 ············ 53, 57 一時所得 ·························· 5 教育資金非課税申告書 ·············· 56 一親等の血族 ····················· 37 兄弟姉妹 ············ 10, 11, 112, 114 遺留分 ·························· 127 共同相続人 ························ 10 遺留分額の算定 ·················· 128 居住無制限納税義務者（相続税） ····· 6 遺留分減殺請求 ·················· 129 居住無制限納税義務者（贈与税） ···· 8 遺留分権利者 ···················· 127 寄与分 ··························· 120 え け 永小作権 ························· 94 原価主義 ·························· 93 延納 ····························· 74 原則的評価方式 ··················· 108 限定承認 ····················· 11, 121 お 現物分割 ····················· 12, 123 奥行価格補正率表 ················ 100 こ か 故意の申告書不提出によるほ脱犯 ···· 91 外国税額控除 ····················· 41 公益事業用財産 ···················· 20 家屋の評価 ······················ 107 更正及び決定の特則 ················ 72 各人の課税価格 ··················· 23 更正の請求の特則 ·················· 71 各相続人等の相続税額·············· 35 さ 貸付事業用宅地等 ················· 26 課税価格（相続税） ··········· 23, 62 財産の所在 ························· 9 課税価格（贈与税） ··········· 48, 60 財産の評価 ························ 93 課税価格の合計額 ················· 23 財産の無償取得 ····················· 4 －133－ 索 引 財産の名義変更 ··················· 43 税務調査の事前通知 ················ 87 財産評価基準書 ·············· 98, 104 税務調査の終了の際の手続 ·········· 88 再代襲 ·························· 116 生命保険金等 ·················· 15, 45 再調査 ··························· 89 生命保険契約に関する権利 ·········· 17 債務控除（債務） ················· 28 選択特例対象宅地等 ················ 24 債務控除（葬式費用）·············· 28 そ 債務免除等 ······················· 46 相次相続控除 ······················ 40 し 相続開始の場所 ··················· 111 死因贈与 ················ 12, 43, 127 相続開始前３年以内の贈与 ·········· 29 時価 ····························· 94 相続財産 ·························· 13 時価主義 ························· 93 相続時精算課税 ················ 28, 58 時価評価 ························· 95 相続時精算課税選択届出書 ·········· 59 失踪宣告 ···················· 10, 110 相続順位 ·························· 10 質問検査権 ······················· 86 相続税額の加算 ···················· 37 指定相続分 ················· 117, 118 相続税額の計算手順 ················ 13 受遺者 ··························· 12 相続税の課税財産 ·················· 13 修正申告の特則 ··················· 70 相続税の課税方式 ··················· 1 住宅取得等資金の贈与（相続時精算課税） 相続税の性格 ······················· 1 ······························· 64 相続税の総額 ······················ 31 住宅取得等資金の贈与（非課税）···· 51 相続税の速算表 ···················· 33 受贈者課税方式 ···················· 4 相続税の超過累進税率 ·············· 33 純資産価額方式 ·················· 108 相続税の納税義務者 ················· 6 障害者控除 ······················· 40 相続税の持つ機能 ··················· 1 小規模宅地等 ····················· 24 相続人 ······················· 10, 112 上場株式 ························ 107 相続人の順位 ····················· 112 人格のない社団又は財団············· 8 相続の意義 ······················· 110 申告書の提出（相続税）············ 66 相続の開始 ··················· 10, 110 申告書の提出（贈与税） ··········· 68 相続の欠格 ······················· 114 相続の効果 ······················· 111 す 相続の承認 ··················· 11, 121 推定相続人の廃除 ················ 115 相続の放棄 ··················· 11, 122 相続分 ······················· 10, 117 せ 贈与 ························· 43, 129 制限納税義務者（相続税）··········· 7 贈与税額控除 ·················· 38, 62 制限納税義務者（贈与税） ·········· 8 贈与税の課税方式 ··················· 4 －134－ 索 引 贈与税の申告内容の開示············ 90 特定計画山林 ······················ 26 贈与税の性格 ······················ 3 特定事業用宅地等 ·················· 25 贈与税の税率 ····················· 49 特定贈与者 ························ 58 贈与税の速算表 ··················· 50 特定同族会社事業用宅地等 ·········· 25 贈与税の超過累進税率 ············· 50 特定納税義務者 ····················· 7 贈与税の納税義務者 ················ 8 特別控除額 ························ 60 贈与の時期 ······················· 44 特別受益者 ······················· 120 側方路線影響加算率表············· 101 特別養子縁組 ····················· 113 その他の利益の享受 ··············· 46 特例対象宅地等 ···················· 24 特例的評価方式 ··················· 108 た 土地及び土地の上に存する権利 ······ 97 胎児の相続 ······················ 115 取引相場のない株式 ··············· 107 代襲相続 ························ 116 に 代襲相続人 ······················· 10 二方路線影響加算率表 ············· 101 代襲相続分 ······················· 11 代償分割 ···················· 12, 123 の 代償分割が行われた場合の課税価格·· 23 退職手当金等 ····················· 16 納税猶予の特例（医療法人） ········ 84 脱税犯 ··························· 91 納税猶予の特例（山林） ············ 81 単純承認 ························· 11 納税猶予の特例（相続税） ·········· 78 納税猶予の特例（贈与税） ·········· 77 ち 納税猶予の特例（非上場株式等） ···· 83 地上権 ··························· 94 は 秩序犯 ··························· 91 直系尊属 ························· 10 配偶者控除（贈与税） ·············· 49 配偶者に対する相続税額の軽減 ······ 38 て 配当還元方式 ····················· 108 低額譲受 ························· 45 売買実例価額 ······················ 96 定期金に関する権利 ··········· 18, 94 倍率表 ··························· 104 定期贈与 ························· 43 倍率方式 ························· 103 提出物件の留置き ················· 87 罰則 ······························ 91 と ひ 同時死亡の扱い ·················· 115 非課税拠出額 ······················ 55 特定遺贈 ···················· 12, 126 非課税限度額（生命保険金等） ······ 21 特定居住用宅地等 ················· 25 非課税限度額（退職手当金等） ······ 22 －135－ 索 引 む 非課税財産（相続税）·············· 20 非課税財産（贈与税）·············· 47 無申告犯 ·························· 91 非居住無制限納税義務者（相続税）··· 6 め 非居住無制限納税義務者（贈与税） ·· 8 被相続人 ·························· 1 名義変更 ·························· 43 非嫡出子 ························ 114 も 秘密漏えいの罰 ··················· 92 評価の原則 ······················· 93 持分の定めのない法人 ··············· 8 ふ 持戻し ··························· 120 負担付贈与 ······················· 43 ゆ 物納制度 ························· 76 遺言 ····························· 124 ほ 遺言の方式 ······················· 125 邦貨換算 ························· 96 よ 包括遺贈 ···················· 12, 126 養子 ························· 21, 113 法定相続主義 ····················· 10 り 法定相続人の数 ··············· 21, 31 法定相続分 ·················· 10, 117 利子税 ···························· 75 法定相続分課税方式 ················ 3 立木の評価についての特例 ·········· 95 法定評価 ························· 94 両罰規定 ·························· 91 墓所 ····························· 20 る 本来の相続財産 ··················· 14 本来の贈与財産 ··················· 44 類似業種比準方式 ················· 108 み れ 未成年者控除 ····················· 39 霊びょう ·························· 20 みなし相続財産 ··················· 14 連帯納付義務 ······················ 73 みなし贈与財産 ··················· 45 ろ 未分割の場合の課税価格············ 23 路線価図 ·························· 98 路線価方式 ························ 97 －136－
© Copyright 2024 ExpyDoc
