相続税のかかる人、かからない人

相続税の申告が必要になるのは、ある一定額を超える財産を所有されている方に限ります。その一定の基準となる額を「基礎控除額」といい、相続税法によって定められています。その基礎控除は改正により、平成27年1月1日より引き下げられました。 

1.基礎控除額

≪平成27年1月1日以降相続開始の場合≫
3,000万円+(相続人の数×600万円)

≪平成26年12月31日までに相続開始している場合≫
5,000万円+(相続人の数×1,000万円)

平成27年1月1日以降お亡くなりになった方の財産額が基礎控除額3,000万円+(相続人の数×600万円)を上回らなければ基本的には相続税の申告、納税は不要となります。お亡くなりになられた方の財産額が基礎控除額を上回っていた場合は相続税の申告が必要となり、お亡くなりになった日(相続開始日)から10ヶ月以内の申告が必要となります。

 

国税庁のデータによれば、平成26年中にお亡くなりになった方の相続で、相続税の申告が必要かつ相続税の納税が発生した件数は全体の4.4%となっています。そして平成27年中にお亡くなりになった方の相続で、相続税の申告が必要かつ相続税の納税が発生した件数は全体の8.0%となっています。つまり100人のうち8人について相続税が発生していることになります。

 

基礎控除額が引き下がった今、相続税は決して他人事ではなく、早い目に対策を練る必要があるでしょう。

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