Q.生命保険の受取人は誰にするのがよいか?

A.満期保険金の受取人を契約者本人とすれば、受取った保険金からそれまでの支払保険料を差し引くことができる上、その所得も一時所得となるので課税所得が2分の1となって節税となります。一方、保険料の負担者と受取人が異なる生存保険金は贈与となります。

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[公認会計士・税理士]