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そもそもマイホームの購入というのは、住宅ローンでレバレッジをかけたハイリスクな投資の一種だ。80年代半ばから90年代半ばにかけて不動産を購入したひとは、地価が半分から最大で４分の1になってしまったのだから、家計は債務超過に陥っている可能性が高い。30年ローンなら、85年に家を買ったひともいまだに返済をつづけていて、ようやく返し終わったときに残っているのは、老朽化して無価値になった建物と、買ったときの半分以下の値段しかつかない土地なのだ（89～90年のバブル最盛期にマイホームを買ったひとはもっと悲惨だ）。
— 贈与税の非課税枠はなぜ不動産投資にしか使えないのか？ | 橘玲 公式サイト (via tnoma)

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