Q.非上場株式等に係る贈与税の納税猶予制度とは?

A.非上場会社の代表者であった者(先代経営者)が、その親族である後継者に、その会社の株式を贈与した場合、後継者にかかる贈与税の100%が納税猶予されます。ただし、贈与前から保有していたものも含めて、発行済議決権株式の総数の3分の2までです。納税の猶予は先代経営者の死亡の日までで、先代経営者の死亡によって後継者にかかった贈与税は免除されます。

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[公認会計士・税理士]