Q.小規模宅地等の評価の減額の特例とはどのようなものか?

A.相続、遺贈によって取得した宅地のうち、事業用又は居住用の宅地については、一定の面積まで評価額が減額されます。ただしこの摘要を受けるには、相続税の申告期限まで事業又は居住を継続することが条件です。継続しない場合の50%減額特例は平成22年度税制改正で廃止になりました。なお、贈与税の場合はこの特例はありません。相続税の納税猶予を受けた場合でも、併せてこの特例を受けることができます。

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[公認会計士・税理士]