平成27年以降の小規模宅地等の減額特例

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将来の対策

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小規模宅地等の減額特例を活用した相続税対策

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税制改正により平成27年以降の相続から小規模宅地等の減額特例の対象となる面積が拡大されます。
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(1)特定居住用宅地等の限度面積拡大(330平方メートル)

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相続税の課税価格が80%減額される特定居住用宅地等の対象面積が現行の240m²(約73坪)から330m²(約100坪)に拡大されました。
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被相続人の居住用宅地330m²(100坪、評価額2,000万円)をその配偶者が相続した場合
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(2)特定居住用宅地等と特定事業用宅地等の完全併用(730m²)

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特定居住用宅地等と特定事業用宅地等があり、両方に小規模宅地等の減額特例の適用を受ける場合には、適用対象面積を400m²に制限する調整計算を行っていましたが、これを特定居住用宅地等(330m²)と特定事業用宅地等(400m²)を合わせて最大で730㎡を適用対象とし、その課税価格の80%が減額されることになりました。
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