Contracts are useful for avoiding troubles in pre -life (image)
The tax reform of the next fiscal year, which will be announced in December, is expected to have a drastic review of inheritance tax and gift tax.It should be noted that the "1.1 million yen gift tax frame", which has been used as a "royal road" for inheritance tax measures, may be eliminated.List of "Special Except for Inheritance Gift" near the deadline
Mr. Yoshizawa (representative of Yoshizawa Inheritance Office), who has author of "Inheritance Measures to Pick Buds," says:
"It is possible to have multiple patterns of what kind of institutional change. The method of unifying the property that gave a lifetime after the donor died and taxed together as an inheritance property.And the 2001 Special Tax Measures Law to return to 600,000 yen before the tax -exempt frame was expanded to 1.1 million yen, and at present the gift within three years before the heir died is subject to inheritance tax.There is a method of expanding the system within 10 years.
In each case, it will be difficult to take measures against inheritance tax to compress future inherited property using the current gift tax exemption frame of 1.1 million yen, and the burden will be large. "
That is why "rushing gifts" are attracting attention among those who want to compress inheritance with a lifetime gift.As early as the tax reform in March next year, the new system may start in 2023 the following year.Although it is considered that a new system change that will be disadvantaged by taxpayers, it is true that it is necessary to give a gift later this year to use the tax exemption frame of 1.1 million yen this year.。
So how do you do it?
"In the case of gifts of 1.1 million yen or less, there is no need to declare to the tax office because there is no tax to pay. However, it is desirable to exchange a" gift agreement "between the gifts and those who receive it.There is no obligation to write in writing, and it is good to say that the parent gave me a gift and the child was given when a tax audit.But it will be easier to prove a gift for life "(before)
There is no fixed form in the gift agreement, but "when", "who", "who", "what" is given without any gifts, write the date created, and sign and seal the gifts and recipients.(Mr. Yoshizawa).Make two parts and leave them at hand.In the case of a minor, the parent will sign and seal.