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vi第7節 過去の申告書・調書・届出等の確認 .............................................. 1121．過去の相続税の申告書 ············································································ 1122．被相続人の所得税の確定申告・決算書 ················································· 1123．財産債務調書 ··························································································· 1134．国外財産調書 ··························································································· 1135．被相続人や相続人が主宰する会社の決算・申告書 ······························ 1146．死亡届の税務署での取扱い ····································································· 114第8節 生前贈与の有無の確認 .......................................................................... 1161．被相続人の預貯金入出金確認表の作成 ················································ 1162．贈与税の申告内容の開示請求制度 ························································· 1173．資産移転の時期の選択により中立的な税制の構築 ······························ 118第1節 金融資産の帰属判定............................................................................... 1221．「被相続人の預貯金入出金確認表」の作成 ··········································· 1222．「被相続人及び親族の相続開始日の金融資産残高一覧表」の作成 ···· 1263．「被相続人の過去10年間の概算推定収入・支出残高推移表」の作成 ·· 1264．名義預金を被相続人の財産とする法的判断基準 ································· 1305．手元現金の帰属判定 ················································································ 137第2節 不動産の帰属判定 ................................................................................... 1381．不動産は登記名義人のものであることが原則 ····································· 1382．相続登記がされていない物件 ································································ 1383．同族法人の資産として計上されている個人登記不動産 ······················ 1404．資金の拠出者と登記名義人が異なる場合 ············································· 1415．不動産の公正証書による贈与の未登記案件·········································· 142第3章財産の帰属判定