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死因贈与 | 税理士と不動産のプロ達による不動産相続のヒソヒソ話
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税理士と不動産のプロ達による不動産相続のヒソヒソ話

ソウゾク
木下陽介のブログ 木下陽介のブログ

死因贈与


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死因贈与」とは、文字通り贈与者の死亡によって効力が生ずる贈与のことじゃ。

死因贈与による取得財産も相続税の課税の対象となるぞ。また、受贈者が贈与者の生前に承諾することを要する双務契約である点で単独行為である 遺贈 と異なるんじゃ。


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あ行

か行

さ行

た行

は行

や行

ら行

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