Q.相続時精算課税制度とはどんなときに使えるか?

A.相続税がかからないと見込まれる場合、生前に財産を分与したい場合などはこの制度を使うとよいです。また、生前に賃貸住宅を贈与した場合、以後の家賃収入を子に無税で贈与したのと同じ効果が生まれます。相続発生時の財産価額は贈与時の評価額で計算されるので将来値上がりの見込まれる財産があればこの制度を使うと良いです。

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