Q.親の土地に子供が家屋を建てるとどうなるか?

A.親の土地を子供が地代0で借りて家を建てる場合、子供には贈与税はかかりません。

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ただし、親の土地を評価する場合には、借地権等の設定されていない更地として計算することになるため注意を要します。 固定資産税程度の支払いまでは使用貸借ですが、固定資産税を超える地代を支払うと通常の賃貸借となり、権利金または相当の地代を支払わなければ贈与課税の問題が生じます。  なお、個人の土地に主宰法人の建物を建てる場合には無償返還の届出等を行うなど課税関係に留意する必要があります。

尾崎充
[公認会計士・税理士]