Q.住宅取得資金贈与の特別措置とは?

A.住宅を建築・購入する資金の贈与を親などから受けた場合、贈与税が軽減される措置が大幅に拡大されています。平成22年から平成23年末までの時限措置で、非課税措置が大幅に拡充され、従来は限度額500万円であったものが、平成22年は1,500万円、平成23年は1,000万円まで非課税となりました。

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