日本法令 税理士が知っておきたい　相続税実務のための民法（相続編）サポートキット キット11 4976075128627

Order number Kit 11
著者・編者 税理士　岩下忠吾
Size A4
Quantity: 1 set
ISBN 9784539771587
JAN code 4976075128627

Overview
Useful in practice! A book for tax accountants
You can download the ``Inheritance Tax Return Procedure Schedule'', ``Relatives Table'', ``Heir Relationship Chart'', etc. from the dedicated site to help you proceed with inheritance matters.

The number of inheritance tax returns has increased due to the reduction in basic deductions, and requests for inheritance-related consultation and filing procedures have also increased for tax accountants.The Civil Code (sequel) has been revised for the first time in 40 years and is being implemented in stages, and the general public is also interested in matters such as spousal residence rights and special contribution fees.
相続の実務において、遺族からの質問の多くは民法に関するもので民法の知識は必要不可欠となります。

Therefore, this kit provides a basic explanation of the Civil Code (succession), including the latest revisions, and supports tax accountants in their inheritance tax practices with a text that explains how these are incorporated into the inheritance tax law, focusing on the "relationship with the inheritance tax law," as well as useful forms and reference forms (downloaded from the dedicated website).
Details
［テキスト］（A4判　88頁）
Chapter 1 Start of inheritance
1. The significance of inheritance
2. Cause and place of initiation of inheritance
3.同時死亡の推定と相続の開始
4. Place where inheritance begins
5. Right to claim inheritance recovery
6.相続財産に関する費用
Chapter 2 Heir
1. Significance
2.相続における胎児の権利能力
3.相続人の範囲とその順位
4. Inheritance disqualification and abolition
5.相続の承認と放棄
6. absence of heir
第３章　相続の効力
1.相続の一般的効果
2. Succession of ritual property
Chapter 4 Inheritance
1. Significance
2. Content
第５章　遺産の分割
1. Significance
2. Content
Chapter 6 Bequest
1. Significance
2. Content
第７章　配偶者の居住の権利
1. Significance
2. Contents
3. Site use rights and ownership based on spousal residence rights and small-scale residential land, etc.
4.関係者が死亡した場合（２次相続）
Chapter 8 Remaining portion
1. Significance
2. Contents
3.納税猶予制度の概要
Chapter 9 Gifts
1. Significance
2. Civil law provisions regarding gifts
第10章　税理士としての対応
　
[CD-ROM] (Used to access the purchaser-only website)
You can download formats (Excel/Word) and reference formats (PDF) that are useful in practice.
・Summary of inheritance tax
・相続税の申告手続スケジュール
・Relatives list
・Confirmation of current status of heirs, etc.
・Heir relationship diagram
・Confirmation of will, etc.
・Property inventory
・Inheritance tax assessment of owned property

その他、参考書式14書式
　

[Caution]
In order to use the forms and calculation sheets, you will need an environment where your computer can connect to the Internet and the following software environment.

[Software environment]
■ Windows8.1/10 (Japanese versions)
■ Microsoft Excel 2013/2016/2019
■ Microsoft Word 2013/2016/2019
■Adobe Acrobat Reader