Let's suppress the special provisions of gifts and gifts taxable that are not eligible for gift tax!(Financial Field) --Yahoo! News

Let's suppress the special provisions of gifts and gifts taxable that are not eligible for gift tax!

In the separate article, he explained what kind of person would be eligible for tax payments, how to calculate the gift tax, and the documents required for declaration.This time, we will look at cases where gift tax is not charged or reduced.It is said that the gift tax is currently being reviewed.I would like to mention what will happen in the future.

Requirements for gifts

In the first place, gifts are one of the contract acts. It will only be established if there is an indication of "gave it" or "get it" between the gifts (the person who gives them) and the recipient. Gifts will not be established just by depositing the passbook in the name of the child or grandchild. "Give" is to completely transfer the responsibility of the property to be given to the receiver. Although I made a payment to an account in the name of the receiver, I was going to give it, but there are cases where the passbook and the bank seal are kept by the gifts so that they do not waste, but this is the so -called "name deposit" and "borrowed deposit". It is not said that gifts have been established, and the tax office is also watching. When giving gifts, give it not only the name but also the substantial hand. It is important to be able to use it freely for those who receive it. Even if you create a gift agreement, it is necessary to sign and seal not only the gifts but also the receiver. If the recipient is a minor, the parent may keep his depositorship. Even in that case, it is important to think that if the receiver grows up, she will transfer her management responsibility. If you think "I don't want you to waste money" or "if you give a lot of money, it's not good for education", you should not give it a gift.

What is not eligible for gift tax

そもそも、扶養者が被扶養者の生活費や教育費など「通常必要と認められるもの」を負担する場合は、贈与税の課税対象となりません。 （参照）国税庁「「扶養義務者（父母や祖父母）から「生活費」又は「教育費」の贈与を受けた場合の贈与税に関するQ&A」について（情報）」（※1） この中で「扶養義務者」については「配偶者」「直系血族及び兄弟姉妹」「家庭裁判所の審判を受けて扶養義務者となった三親等内の親族」「三親等内の親族で生計を一にする者」と定義されています。所得税や健康保険などで扱う「扶養親族」よりも広い範囲が認められているといえます。「生活費」については「その者の通常の日常生活を営むのに必要な費用」とされていて、治療費や養育費、その他これらに準ずるものも含むとされています。 「教育費」についても「被扶養者（子や孫）の教育上通常必要と認められる学資、教材費、文具費等をいい、義務教育費に限られません」とされています。これらについては、贈与として扱われませんが、渡し方には注意が必要です。 孫の教育費に充てることを目的としていたとしても、祖父が孫の父（祖父の子）に金銭を渡した場合、その金銭が間違いなく教育費等「通常必要は資金」に充当されたかどうかを確認できるようにしておく必要があります。 これらの用途に使う資金を渡す場合には「必要なときに」「直接」「必要な分だけ」渡すようにしておくとよいでしょう。例えば、孫の入学金を祖父が拠出することは「贈与には当たらない」と考えられます。その際には、祖父が自身の口座から直接学校へ入学金の納付手続きをとれば、その資金の使途は明らかで、仮に後で税務署から問い合わせがあっても対応できます。

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