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mercari Books, Magazines & Manga Books Qualification/Examination
Japanese cross-border
大原 相続・贈与税申告実務コース テキストとDVDセット
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大原 相続・贈与税申告実務コース テキストとDVDセット

相続・贈与税申告実務コースのテキストとDVDセット。

- 商品名: 相続・贈与税申告実務コース テキスト
- 講座名: 税務実務講座 相続・贈与税申告実務コース
- 出版社: 大原

相続税法入門/体系を学ぶコース(全2回・4時間)
学習内容

相続税の全体的な理解と基本的な計算の知識を理解できる

⚪︎カリキュラム

●相続税、贈与税とはなにか
●相続人と相続分
●課税財産・非課税財産
●債務控除
●生前贈与財産の加算
●相続税の計算
●贈与税の計算(暦年課税制度)
●贈与税の計算(相続時精算課税制度)

申告実務コース(全8回・16時間)
学習内容

相続税、贈与税の申告に必要な基礎知識を体系的に理解し申告から納付までの一連の流れを習得できる

⚪︎カリキュラム

●相続人の範囲、相続順位、相続分
●課税財産と非課税財産
●小規模宅地等の減額金額
●債務控除
●各人ごとの課税価格の計算
●相続税の総額の計算
●各人ごとの納付税額の計算
●相続税の申告と納付
●贈与税の納付税額の計算
●贈与税の申告と納付
●相続時精算課税制度
●非上場株式等の相続税・贈与税の納税猶予の特例
●贈与税の非課税

財産評価実務コース(全6回・12時間)
学習内容

相続税・贈与税の確定申告に必要な財産評価の一連の流れから各種税務書類の記入方法等を習得できる

⚪︎カリキュラム

●宅地の評価
●宅地の上に存する権利の評価
●使用貸借契約
●農地・山林・立木の評価
●家屋・構築物の評価
●動産等の評価
●上場株式の評価
●取引相場のない株式の評価
●公社債等の評価
●配偶者居住権の評価
●その他の財産の評価
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