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iii第1節 相続税申告の考え方と取組み方.............................................................. 21．所得税・法人税申告と相続税申告の違い ·················································· 22．被相続人の相続税申告の依頼者は相続人 ·················································· 33．相続税申告における税理士の使命 ····························································· 34．相続税申告における税理士の責任 ····························································· 4　　―― 相当の注意をもって真正の事実に基づいて申告書を作成5．信頼関係の構築が重要！ ―― 徹底した会話によって意思疎通を図る ········· 46．相続税申告の説明と料金表の提示及び約定書の締結 ······························ 57．契約書の締結 ································································································ 88．相当注意義務を担保する訪問記録簿・確認書 ·········································· 89．完全性宣言書 ······························································································ 10コラム 各種隣接業界（弁護士･行政書士等）との連携･対応 ···················· 13第2節 その他の事項の確認 .................................................................................. 151．公正証書遺言 ······························································································ 152．秘密証書遺言 ······························································································ 173．自筆証書遺言 ······························································································ 174．自筆証書遺言書保管制度の活用 ······························································· 185．金庫の内容物の確認 ·················································································· 20第3節 相続税申告の全体スケジュール .......................................................... 221．相続税申告業務の進め方 ··········································································· 222．相続開始から3 か月以内 ·········································································· 243．相続開始から4～6 か月以内 ································································· 354．相続開始から7～8 か月以内 ································································· 415．相続開始から9～10 か月以内 ······························································ 43第1章相続税申告の考え方とスケジュール目　　次