相続の手続きや相続税には、様々な専門用語が出てきます。もちろん、これらの用語を覚える必要はありませんが、「？」と思った時、こちらの事典をご活用ください。
ア行
- 遺産分割協議
- 遺留分
- 遺留分減殺請求
- 遺留分放棄
- 延納
- 奥行価格補正率
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カ行
- 外国税額控除
- 共同遺言
- 換価分割
- 検認
- かげ地割合
- 限定承認
- 貨宅地
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- 公証人
- 貸家建付地
- 公証役場
- 基礎控除
- 公正証書遺言
- 寄与分
- 地積規模の大きな宅地（旧・広大地）
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サ行
- 財産目録
- 制限納税義務者
- 債務控除
- 生命保険の非課税限度額
- 自筆証書遺言
- セットバック
- 失踪宣告
- 相次相続控除
- 準確定申告
- 相続欠格
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- 借地権
- 相続時精算課税制度
- 借家権
- 相続人
- 借地権割合
- 相続税の取得費加算の特例
- 純資産価額方式
- 相続税の2割加算
- 小規模宅地等の特例
- 相続廃除
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- 障害者控除
- 相続放棄
- 自用家屋
- 相当の地代
- 自用地
- 贈与税額控除
- 使用貸借
- 側方路線影響加算率
- 生前贈与加算（相続開始前の贈与財産の加算）
- 底地
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タ行
- 退職手当金等の非課税限度額
- 代襲相続人
- 代償分割
- 嫡出子
- 中心的な同族株主
- 中心的な株主
- 直系尊属
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- 直系卑属
- 定期借地権
- 転借権
- 転貸借地権
- 同時死亡の推定
- 同族株主
- 特別受益
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ナ行
- 任意後見制度
- 認知
- 認定死亡
- 納税猶予
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ハ行
- 二方路線影響加算率
- 非嫡出子
- 秘密証書遺言
- 表見相続人
- 不整形地
- 負担付贈与
- 配偶者の税額軽減
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- 物納
- 配当還元価額
- 法定後見制度
- 倍率方式
- 法定相続人
- 非居住無制限納税義務者
- 被相続人
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マ行
- みなし相続財産
- 無道路地
- 名義預金
- 間口狭小補正率
- 未成年者控除
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ヤ行
- 遺言
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ラ行
- 利子税
- 類似業種比準価額方式
- 暦年贈与
- 路線価
- 路線価方式
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