ホーム >> 公表裁決事例集等の紹介 >> 公表裁決事例 >> 裁決事例集 No.48 >> (平6.10.4、裁決事例集No.48 357頁)>> 別表3
別表3
別表3
項目 | 平成3年6月12日付修正申告額 | 原処分庁の認定額 | 審判所の調査額 | |||||||
---|---|---|---|---|---|---|---|---|---|---|
総額 | A | B | C | 総額 | A | B | C | |||
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土地・建物 | 891,466,710 | 891,466,710 | 297,155,572 | 297,155,569 | 297,155,569 | 891,466,710 | 297,155,572 | 297,155,569 | 297,155,569 |
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本件有価証券 | 0 | 59,514,101 | 19,838,027 | 19,838,037 | 19,838,037 | 57,918,759 | 19,306,253 | 19,306,253 | 19,306,253 |
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その他の有価証券 | 3,082,004,660 | 3,082,004,660 | 1,027,334,890 | 1,027,334,885 | 1,027,334,885 | 3,082,004,660 | 1,027,334,890 | 1,027,334,885 | 1,027,334,885 |
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本件郵便貯金 | 0 | 29,833,644 | 9,944,548 | 9,944,548 | 9,944,548 | 18,737,962 | 6,245,988 | 6,245,987 | 6,245,987 |
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その他の現金預金 | 363,246,639 | 363,246,639 | 121,082,213 | 121,082,213 | 121,082,213 | 363,246,639 | 121,082,213 | 121,082,213 | 121,082,213 |
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本件その他の財産 | 0 | 26,307,601 | 8,769,200 | 8,769,200 | 8,769,201 | 26,307,601 | 8,769,200 | 8,769,200 | 8,769,201 |
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その他の財産 | 36,212,693 | 36,212,693 | 12,070,899 | 12,070,897 | 12,070,897 | 36,212,693 | 12,070,899 | 12,070,897 | 12,070,897 |
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取得財産の合計額 | 4,372,930,702 | 4,488,586,048 | 1,496,195,350 | 1,496,195,349 | 1,496,195,349 | 4,475,895,024 | 1,491,965,015 | 1,491,965,004 | 1,491,965,005 |
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債務及び葬式費用 | 364,604,776 | 364,604,776 | 121,534,926 | 121,534,925 | 121,534,925 | 364,604,776 | 121,534,926 | 121,534,926 | 121,534,926 |
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純資産価額(![]() ![]() |
4,008,325,926 | 4,123,981,272 | 1,374,660,424 | 1,374,660,424 | 1,374,660,424 | 4,111,290,248 | 1,370,430,089 | 1,370,430,078 | 1,370,430,079 |
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三年以内の贈与加算 | 28,280,000 | 28,280,000 | 14,140,000 | - | 14,140,000 | 28,280,000 | 14,140,000 | - | 14,140,000 |
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課税価格(![]() ![]() |
4,036,604,000 | 4,152,260,000 | 1,388,800,000 | 1,374,660,000 | 1,388,800,000 | 4,139,570,000 | 1,384,570,000 | 1,370,430,000 | 1,384,570,000 |
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相続税額 | 2,570,222,100 | 2,651,181,300 | 886,736,523 | 877,708,254 | 886,736,523 | 2,642,298,300 | 883,774,633 | 874,749,034 | 883,774,633 |
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税額控除額 | 11,194,000 | 11,194,000 | 5,597,000 | - | 5,597,000 | 11,194,000 | 5,597,000 | - | 5,597,000 |
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納付すべき相続税額(![]() ![]() |
2,559,028,000 | 2,639,987,200 | 881,139,500 | 877,708,200 | 881,139,500 | 2,631,104,300 | 878,177,600 | 874,749,000 | 878,177,600 |