A.夫婦間や親子間での土地建物の売買で、時価よりも安く譲渡すると、 「時価―譲渡価額」の差額相当の贈与があったものとみなされます。 また、土地建物等の負担付贈与があった場合の受贈財産(受け取った土地建物)の価額は 相続税評価額ではなく、時価(売買する時の価格)で評価することになります。  ☆負担付贈与とは、、、、    贈与すると同時に、受贈者(受け取る人)に一定の義務を果たしてもらう贈与の仕方です。

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