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vii第3節 非上場株式等の帰属判定...................................................................... 1441．平成2年の商法改正前に設立された株式会社の場合 ·························· 1442．名義株主の立証 ························································································ 1453．贈与や増資、譲渡についても調査する ················································· 1464．非上場株式等の移転成立のための要件等 ············································· 147第1節 所得税・法人税の書面添付と相続税の書面添付との違い....... 1561．所得税・法人税の書面添付 ···································································· 1562．相続税の書面添付 ···················································································· 157第2節 相続税申告に書面添付を実施する効果 ......................................... 1581．書面添付実施の相続税の調査率は低い ················································· 1582．納税者にとっての安心は実地調査がないこと ····································· 1603．相続税の意見聴取への対応 ···································································· 1614．書面添付・意見聴取で実力アップ ························································· 162第3節 書面添付を担保する書類 ..................................................................... 1631．巡回監査報告書に相当する「訪問記録簿」 ··········································· 1632．受任から申告までに必要な依頼書・確認書・報告書 ·························· 164第4節 相続税申告業務チェックリスト ....................................................... 1781．全ての項目を一から再確認する ···························································· 1782．相続税申告期限の1か月前に完了 ························································· 1783．最低でもダブルチェック ········································································ 1794．「相続税申告業務チェックリスト」を使って相続人に説明する ········ 1795．税務署に申告書を提出する際はチェックシートを添付する ·············· 179第4章相続税の書面添付