配偶者が固有の財産を有している場合は
一次相続時に配偶者に相続せず
後継者 跡継ぎの方に相続させることも必要でしょう
併せて、後継者の納税資金を作ることも必須となります
配偶者が固有の財産を有していない場合は
現金や値上がりしないような資産にするといいのではないでしょうか
【二次相続を考えて節税】
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