教育資金の一括贈与特例を使える範囲は意外と広い。塾や習い事も対象

親やおじいちゃんおばあちゃん(ひいおじいちゃん、ひいおばあちゃんも含む)から子や孫へ、学校への入学金や学費を贈与する場合、一括贈与の特例を使えば、1500万円まで贈与税を課さない特例があります。教育資金の一括贈与の説明は別の機会に譲りますが、この「教育資金」の範囲は意外と広いです。学習塾や、家庭教師、習字や、バレエ教室、スイミング、華道教室など、お金を贈られる子供の教養や知識・技能の向上に使われるものであれば、「教育資金」と認められます。(指令40の4の3、文部科学省告示68)

ポイント
●年齢:贈られる者が30歳未満であること

●上限金額:学校の入学資金と併せて1500万円まで、そのうち今回取り上げた「学校等以外で使う教育資金」は上限500万円

●期限:「教育資金の一括贈与」平成27年12月31日までに贈与する場合に適用になりますので、ご検討の方は留意ください。

●贈られる者が30歳に達したとき、残額があれば、一般の贈与税の対象になる。

◎使い方:子や孫のため、教育資金をあげることは、孫の将来を思うおじいちゃんおばあちゃんにとって、とっても有意義なことですよね。しかも非課税ですから、相続対策としても有用に使えるはずです。学校を卒業したお孫さんをもつ方にとっても、なんらかの習い事や、職業訓練のための教育を受けている場合も多いですよね。そんな場合に検討されてはいかがでしょうか?

(Including great-granddad, also great-grandma) grandparents and parents to grandchildren or child, if you want to gift the tuition and admission fee to the school, if you use the special case of bulk gift, is a special case that is not subject to gift tax up to 15 million yen there.STUFF another opportunity for a description of the collective gift of education funds, but the scope of this “education funds” is a surprisingly wide.As long as it is used to improve the knowledge and skills and education of children to be awarded or cram school, tutor, or calligraphy, ballet, swimming, and flower arranging classes, the money, you will be recognized as “education funds”. (3 of 4 of Directive 40, the Ministry of Education, Culture, Sports, Science Notification 68)

Point
● Age: that those who are awarded is 30 years of age

● The maximum amount: up to 15 million yen in conjunction with the admission of school funds, “education funds to be used in schools other than” you pick up this time of which is 5 million yen upper limit

● date: “Mass gift of education funds” is applied to a case where by December 31, 2015 Heisei to gift.As soon as possible If you consider.
● When a person to be awarded has reached the age of 30, if there is a balance, it will be subject to gift tax in general.

◎ Usage: for the children and grandchildren, for grandparents think the future of grandchildren, raising the education funds, but it is very meaningful thing.Moreover, because it is tax-free, and you should be able to use to also useful as estate planning.Even for people with grandchildren who graduated from school, if you have received and any lessons, the education for vocational training as well but it is a lot.The Why not been studied in such a case?

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