近況報告
Recent report statement
近年、生前贈与(暦年贈与の相続時加算・相続時精算課税制度)の改正・マンションの乖離率に基づく相続税評価額の見直し・登記の義務化等の、いわゆる2024年問題が大きく話題を呼んでおります。
これらの改正点に細やかに対応しつつ、生前贈与や二次相続までを視野に入れながら、遺言書・遺産分割協議書作成及び、相続税申告のお手伝いをさせていただいております。
最近は、相続時精算課税制度と暦年贈与の併用、おしどり贈与等を取り入れた生前贈与、他には、相当の高齢者にも節税となる配偶者居住権等について、個人的に大変興味深いと考えております。
In recent years, the so-called "2024 Issues" has become a major topic of discussion, including the revision of living gifts (calendar year gifts added at the time of inheritance and taxation system for settlement at the time of inheritance), revision of inheritance tax assessed values based on the deviation rate for condominiums, and mandatory registration of inherited real estates.
We are able to assist our clients in drafting wills, estate division agreements, and inheritance tax returns, while taking into account the details of these revisions, including gifts before death and secondary inheritance.
Recently, I have been interested in the combination of the taxation system for the taxable estate at the time of inheritance and calendar year gifting, and in the use of "Oshidori" gifts for gifts before death between a husband and a wife with a marriage of 20 years or more for tax saving purpose, as well as spousal residency rights, which can reduce taxes for elderly people.
近年、生前贈与(暦年贈与の相続時加算・相続時精算課税制度)の改正・マンションの乖離率に基づく相続税評価額の見直し・登記の義務化等の、いわゆる2024年問題が大きく話題を呼んでおります。
これらの改正点に細やかに対応しつつ、生前贈与や二次相続までを視野に入れながら、遺言書・遺産分割協議書作成及び、相続税申告のお手伝いをさせていただいております。
最近は、相続時精算課税制度と暦年贈与の併用、おしどり贈与等を取り入れた生前贈与、他には、相当の高齢者にも節税となる配偶者居住権等について、個人的に大変興味深いと考えております。
In recent years, the so-called "2024 Issues" has become a major topic of discussion, including the revision of living gifts (calendar year gifts added at the time of inheritance and taxation system for settlement at the time of inheritance), revision of inheritance tax assessed values based on the deviation rate for condominiums, and mandatory registration of inherited real estates.
We are able to assist our clients in drafting wills, estate division agreements, and inheritance tax returns, while taking into account the details of these revisions, including gifts before death and secondary inheritance.
Recently, I have been interested in the combination of the taxation system for the taxable estate at the time of inheritance and calendar year gifting, and in the use of "Oshidori" gifts for gifts before death between a husband and a wife with a marriage of 20 years or more for tax saving purpose, as well as spousal residency rights, which can reduce taxes for elderly people.