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Inheritance
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INHERITANCE SNACKS | Looking back, cooking forward
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inheritance Systems - Home
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相続税情報活用navi
相続は人の死亡により発生し、被相続人の財産は相続か遺贈によって民法の定める相続人に受け継がれますが、わが国の相続税法 詳しくは、 愛大六法のオフィシャルホームページ 相続税法 (昭和25年[1950年] 法律第73号). 課税最低限(基礎控除)としてのレベルが長い間5千万円 1千万円 法定相続人数で規定されてきましたが、この規定に従った相続税納付義務対象件数は相続発生件数の4，5 だったようですが、相続税とは富める人と貧しい人との経済格差拡大を抑制することを強める視点から、この基礎控除を60 程度に下げることが予定されていて、相続税納付義務対象は40 以上になるだろうといわれています。
