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仮に,本件譲受けが相続税法7条の定めるみなし贈与に当たり,その贈与税額が原判決別表1の「決定・賦課決定」欄記載のとおり32億7305万5300円となるとしても,aについて相続が発生したのは平成5年5月11日であるから,相続税法19条の規定が適用されるべきところ,同条によって納付すべき相続税額を算出すると,別紙のとおり8億8744万8300円となる。
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Updated: 05 Apr 2012
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