相続と税金。。。
松波 寿幸朝から晴れ、気温は11℃まで。。。
相続に関わる税金とは？
1 相続税
上1は、相続人が相続した相続財産に対して課される税金です。
上1は、受遺者に遺贈された財産に対して課される税金です。
相続税は相続財産より控除額(相続基礎控除額3,000万円＋相続人各600万円)が多い場合には相続税
は発生しないので税務署への相続税申告は不要です。
もし、基礎控除額よりも相続財産が多い場合には相続財産から基礎控除を差し引いた金額に対して
相続税が課税されます。
又、相続開始後から10ヵ月以内に相続税を納付しないと延滞税、申告後は無申告加算税、相続税
が本来の税額よりも少ない場合に過少申告加算税が課されます。
意図的に相続財産の隠蔽及び相続税申告をしなかった等の悪質な場合、重加算税(最大40%)が
課せられます。
相続人は相続税が発生する場合には税理士に依頼して相続税の申告・納付する事をお薦めします。
相続税は遺贈(受遺者)にも課される税金です。
受遺者とは。。。
3 法定相続人ではない親族。
4 第3者。
5 法人。
上3は、被相続人から見て、直系卑属(孫)・傍系(兄弟・甥姪)等の親族(血族)を言います。
上4は、血縁関係の無い赤の他人。
上5は、財団法人・社団法人等の法人。
遺贈する為には公正証書遺言に遺言執行者を記入(指名)して相続手続に受遺者に参加させます。
次回は受遺者の相続税についてアップします！
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