米国居住を使い日米両国の相続税を避ける方法：対象、米国に居住で、受贈者、贈与者とも10年以上日本に住所がない人、あるいはその予定の人です。将来米国に移住を考えている人にも有益です。ケースも使います。

[@CDH-Cross-Border]

Ｒｅｆｅｒｅｎｃｅｓ：Slide 2, Japan’s inhertance exemption www.nta.go.jp/publication/pamph/koho/kurashi/html/05_4.htm
Slide 2, US federal estate tax www.irs.gov/businesses/small-businesses-self-employed/estate-tax
Slide 3, US gift tax exemption: www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Slide 3, US lifetime gift exemption: www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Slide 4, Japan inheritance tax -recipient lives in a foreign country www.nta.go.jp/taxes/shiraberu/taxanswer/zoyo/4432.htm
Slide 5, Case Study：www.nta.go.jp/taxes/shiraberu/taxanswer/zoyo/4402.htm
　　www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4508.htm
Slide 5, Case Study: www.irs.gov/individuals/international-taxpayers/expatriation-tax