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mercari Books, Magazines & Manga Books Business/Economics
Japanese cross-border
プロフェッショナル 相続税・贈与税・財産評価の実務
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プロフェッショナル 相続税・贈与税・財産評価の実務

【原則24時間以内発送!】



書込み等ナシ!



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☆喫煙者:無

即購入大歓迎(^^♪



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※詳細はプロフをご参照ください



#琉璃39

---------------

#琉璃色本舗

↑他にもレアな古本を中心に出品しています。まとめ買いもご相談ください_(._.)_



「プロフェッショナル 相続税・贈与税・財産評価の実務」

梶野研二



#梶野研二 #本 #社会/経営



相続税・贈与税及び財産評価における基本事項から難解実務の取扱いまでを網羅し、徹底的に解説。誤りやすい事例とその対応、裁判例・裁決例を豊富に交え、実務の全てを詳解。



【主要目次】



第Ⅰ部 相続税

 第1章 相続税の課税原因

 第2章 相続税の納税義務者

 第3章 相続税の課税財産

 第4章 相続税の課税価格

 第5章 相続税の課税価格の計算の特例

 第6章 相続税額の計算

 第7章 相続時精算課税を選択した場合の相続税

 第8章 相続税の申告等の手続き

 第9章 相続税の納付等

 第10章 特別な課税が行われる場合

第Ⅱ部 贈与税

 第1章 贈与税の課税原因

 第2章 贈与税の納税義務者

 第3章 贈与税の課税財産

 第4章 贈与税額の計算(暦年課税)

 第5章 贈与税額の計算(相続時精算課税)

 第6章 贈与税の申告等の手続き

 第7章 贈与税の納付

 第8章 特殊な課税が行われる場合

第Ⅲ部 納税猶予

 第1章 非上場株式等についての納税猶予制度

 第2章 個人の事業用資産についての贈与税及び相続税の納税猶予及び免除の特例

 第3章 農地等についての納税猶予

 第4章 山林についての相続税の納税猶予及び免除の特例

 第5章 特定の美術品についての相続税の納税猶予及び免除の特例

 第6章 医療法人の持分に係る贈与税及び相続税の納税猶予等

第Ⅳ部 財産評価

 第1章 評価の原則

 第2章 土地及び土地の上に存する権利の評価

 第3章 家屋及び構築物の評価

 第4章 配偶者居住権等の評価

 第5章 果樹等及び立竹木の評価

 第6章 動産の評価

 第7章 無体財産権の評価

 第8章 株式等の評価

 第9章 その他の財産の評価
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