Q.相続時精算課税制度とはどのような制度か?

A.相続時精算課税制度とは、生前贈与財産について贈与税を一定金額まで無税にする代わり、相続発生時にそれまでの贈与財産を相続税の対象に含めるというもので、生前贈与を促進するために設けられた制度です。また、贈与税の納税猶予を受けている場合でも、対象外の株式などについて精算課税が受けられます。

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尾崎充
[公認会計士・税理士]