{"id":1179,"date":"2023-08-29T09:00:09","date_gmt":"2023-08-29T00:00:09","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1179"},"modified":"2026-02-25T10:36:19","modified_gmt":"2026-02-25T01:36:19","slug":"inheritance-tax-administrator-of-inherited-property","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property","title":{"rendered":"\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u6642\u306b\u9078\u4efb\u3059\u308b\u300c\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u300d\u3068\u306f\uff1f"},"content":{"rendered":"<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u304c\u5fc5\u8981\u3089\u3057\u3044\u3051\u3069\u3001\u305d\u308c\u3063\u3066\u306a\u306b\uff1f\u300d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u306f\u8ab0\u304c\u306a\u308b\u306e\uff1f\u300d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u4ee3\u308f\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u7ba1\u7406\u3059\u308b\u4eba\u306e\u3053\u3068<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u672c\u8a18\u4e8b\u3067\u306f\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u304f\u3066\u56f0\u3063\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306b\u3064\u3044\u3066\u3001\u9078\u4efb\u65b9\u6cd5\u3084\u5fc5\u8981\u3068\u306a\u308b\u8cbb\u7528\u3092\u542b\u3081\u3066\u8a73\u7d30\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/SIQXRkmuN6z189K25CMPJEYZU-1692340160.png\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u8a18\u4e8b\u3092\u6700\u5f8c\u307e\u3067\u8aad\u3081\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u7406\u89e3\u3067\u304d\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u9078\u4efb\u304c\u5fc5\u8981\u306a\u5834\u5408\u306e\u9078\u4efb\u65b9\u6cd5\u307e\u3067\u308f\u304b\u308a\u307e\u3059\u3002<\/span><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u304f\u3066\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u304b\u308f\u304b\u3089\u305a\u56f0\u3063\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><\/span><\/p>\n<div class=\"attention a-1\">\u4ee4\u548c5\u5e744\u67081\u65e5\u306e\u6c11\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\u306f\u300c\u76f8\u7d9a\u8ca1\u7523\u7cbe\u7b97\u4eba\u300d\u306b\u540d\u79f0\u304c\u5909\u66f4\u3057\u307e\u3057\u305f\u3002<\/div>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">1.\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u3068\u306f<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/bxCh6nmB3uGK21Xy9k4WlfSz0-1692340162.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"color: #ff0000;\"><strong><span style=\"font-size: 11pt;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3068\u306f\u3001\u7c21\u5358\u306b\u8a00\u3048\u3070\u300c\u76f8\u7d9a\u4eba\u306e\u4ee3\u308f\u308a\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u6e05\u7b97\u3059\u308b\u4eba\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u901a\u5e38\u3001\u76f8\u7d9a\u958b\u59cb\u5f8c\u306f\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u7ba1\u7406\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u3084\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u7ba1\u7406\u3059\u308b\u4eba\u304c\u4e0d\u5728\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u8ca1\u7523\u7ba1\u7406\u3092\u884c\u3046\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u3068<\/span><span style=\"font-size: 11pt; color: #000000;\">\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u8fd4\u6e08\u304c\u6ede\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u7ba1\u7406\u304c\u884c\u304d\u5c4a\u304b\u305a\u306a\u3044\u306a\u3069\u30c8\u30e9\u30d6\u30eb\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u304c\u8d77\u3053\u3089\u306a\u3044\u305f\u3081\u306b\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u9069\u5207\u306b\u7ba1\u7406\u3057\u3001\u6e05\u7b97\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c\u300c\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u300d<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<h2>2.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u306e\u9078\u4efb\u65b9\u6cd5<\/h2>\n<p><span style=\"color: #ff0000;\"><strong><span style=\"font-size: 11pt;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306f\u3001\u5229\u5bb3\u95a2\u4fc2\u4eba\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u95a2\u4fc2\u8005\u3001\u7279\u5b9a\u907a\u8d08\u3092\u53d7\u3051\u305f\u4eba\u3001\u7279\u5225\u7e01\u6545\u8005\u306a\u3069\uff09\u3082\u3057\u304f\u306f\u3001\u691c\u5bdf\u5b98\u306e\u7533\u7acb\u3066\u306b\u3088\u3063\u3066\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u9078\u4efb\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\uff08\u76f8\u7d9a\u8ca1\u7523\u306e\u6e05\u7b97\u4eba\u306e\u9078\u4efb\uff09<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u7b2c\u4e5d\u767e\u4e94\u5341\u4e8c\u6761<\/strong>\u3000\u524d\u6761\u306e\u5834\u5408\u306b\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u3001\u5229\u5bb3\u95a2\u4fc2\u4eba\u53c8\u306f\u691c\u5bdf\u5b98\u306e\u8acb\u6c42\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u6e05\u7b97\u4eba\u3092\u9078\u4efb\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><span style=\"font-size: 11pt; color: #000000;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\"><span style=\"font-size: 11pt; color: #1155cc;\">e-GOV \u300c\u6c11\u6cd5\u7b2c\u4e5d\u767e\u4e94\u5341\u4e8c\u6761\u300d<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7533\u7acb\u3066\u3092\u53d7\u3051\u305f\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u3001\u5185\u5bb9\u3092\u5be9\u67fb\u3057\u3001\u6700\u9069\u306a\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3092\u9078\u4efb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306b\u9078\u4efb\u3055\u308c\u308b\u4eba\u306f\u3001\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u304c\u591a\u304f\u9078\u3070\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u7533\u7acb\u3092\u884c\u3063\u305f\u5f53\u4e8b\u8005\u304c\u5019\u88dc\u8005\u3092\u63a8\u85a6\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3060\u3057\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u67fb\u306b\u3088\u3063\u3066\u5fc5\u305a\u3057\u3082\u5019\u88dc\u8005\u304c\u9078\u4efb\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">\uff13.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u304c\u6301\u30642\u3064\u306e\u6a29\u9650<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/2BtOegEHhKTWiScZJj47qU8zR-1692340163.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"color: #ff0000;\"><strong><span style=\"font-size: 11pt;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u5f79\u5272\u306f\u3001<\/span><span style=\"font-size: 11pt;\">\u76f8\u7d9a\u8ca1\u7523\u3084\u76f8\u7d9a\u4eba\u3092\u8abf\u67fb\u3057\u3001\u50b5\u6a29\u8005\u3084\u53d7\u907a\u8005\u306b\u652f\u6255\u3044\u3092\u3057\u3001\u6e05\u7b97\u3092\u884c\u3046\u3053\u3068<\/span><span style=\"font-size: 11pt;\">\u3067\u3059\u3002<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u306b\u3001\u8ca1\u7523\u7ba1\u7406\u4eba\u306b\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u6a29\u9650\u306f\u4e0b\u8a18\uff12\u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#3-1\">3-1.\u6a29\u9650\u2460\u4fdd\u5b58\u884c\u70ba\u30fb\u7ba1\u7406\u884c\u70ba<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#3-2\">3-2.\u6a29\u9650\u2461\u51e6\u5206\u884c\u70ba<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3072\u3068\u3064\u305a\u3064\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">3-1.\u6a29\u9650\u2460\u4fdd\u5b58\u884c\u70ba\u30fb\u7ba1\u7406\u884c\u70ba<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u300c\u4fdd\u5b58\u884c\u70ba\u30fb\u7ba1\u7406\u884c\u70ba\u300d\u3068\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u72b6\u614b\u3092\u5909\u3048\u306a\u3044\u7bc4\u56f2\u3067\u8ca1\u7523\u3092\u7dad\u6301\u30fb\u5229\u7528\u3059\u308b\u3053\u3068<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u300c\u4fdd\u5b58\u884c\u70ba\u300d\u300c\u7ba1\u7406\u884c\u70ba\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u8a31\u53ef\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u304f\u3001\u81ea\u3089\u306e\u5224\u65ad\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0b\u8a18\u306e\u884c\u70ba\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u4fdd\u5b58\u884c\u70ba\u30fb\u7ba1\u7406\u884c\u70ba\u306e\u4f8b\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5efa\u7269\u306e\u4fee\u7e55\u5de5\u4e8b<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u9810\u91d1\u306e\u6255\u3044\u623b\u3057<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u9810\u91d1\u53e3\u5ea7\u306e\u89e3\u7d04<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u65e2\u5b58\u306e\u50b5\u52d9\u306e\u5c65\u884c<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u8cc3\u8cb8\u5951\u7d04\u306e\u89e3\u9664<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3084\u5bb6\u5177\u5bb6\u96fb\u306e\u51e6\u5206\u3068\u3044\u3063\u305f\u884c\u70ba\u306f\u3001\u6b21\u3067\u89e3\u8aac\u3059\u308b\u51e6\u5206\u884c\u70ba\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u51e6\u5206\u884c\u70ba\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u8a31\u53ef\u304c\u306a\u3044\u3068\u884c\u3048\u307e\u305b\u3093<\/strong>\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">3-2.\u6a29\u9650\u2461\u51e6\u5206\u884c\u70ba<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u300c\u51e6\u5206\u884c\u70ba\u300d\u3068\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u5f62\u3092\u5909\u3048\u308b\u884c\u70ba\u306e\u3053\u3068<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u6a29\u9650\u306f\u3001\u539f\u5247\u7684\u306b\u306f\u300c\u4fdd\u5b58\u884c\u70ba\u30fb\u7ba1\u7406\u884c\u70ba\u300d\u306e\u307f\u3067\u3059\u304c\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u8a31\u53ef\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u300c\u51e6\u5206\u884c\u70ba\u300d\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0b\u8a18\u306e\u884c\u70ba\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u6a29\u9650\u5916\u884c\u70ba\u8a31\u53ef\u306e\u7533\u7acb\u3066\u3092\u884c\u3044\u3001\u8a31\u53ef\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u51e6\u5206\u884c\u70ba\u306e\u4f8b\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u4e0d\u52d5\u7523\u306e\u58f2\u5374<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u682a\u5f0f\u306e\u58f2\u5374<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u5bb6\u96fb\u5bb6\u5177\u306e\u51e6\u5206<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u5893\u5730\u306e\u8cfc\u5165\u3084\u6c38\u4ee3\u4f9b\u990a\u8cbb\u306e\u652f\u6255\u3044<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u8a34\u8a1f\u306e\u63d0\u8d77<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e07\u304c\u4e00\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u8a31\u53ef\u304c\u306a\u3044\u307e\u307e\u51e6\u5206\u884c\u70ba\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001<strong>\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u6cd5\u7684\u8cac\u4efb\u3092\u554f\u308f\u308c\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u76f8\u624b\u304c\u640d\u5bb3\u3092\u88ab\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">4.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u304c\u9078\u4efb\u3055\u308c\u308b\u6761\u4ef6<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/1mN9t2vkuYsHqdnUayjWOiXhp-1692340164.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u9078\u4efb\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u308b\u6761\u4ef6\u306f\u3001\u4e3b\u306b\u6b21\u306e3\u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#4-1\">4-1.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#4-2\">4-2.\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#4-3\">4-3.\u6b20\u683c\u30fb\u5ec3\u9664\u3067\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3092\u9078\u4efb\u3067\u304d\u308b\u306e\u304b\u3069\u3046\u304b\u3001\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3072\u3068\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">4-1.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u307e\u305a\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u304c\u53ef\u80fd<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u4eba\u306e\u3053\u3068\u3067\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3051\u308c\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u7ba1\u7406\u3059\u308b\u4eba\u304c\u8ab0\u3082\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u4e0b\u8a18\u306e\u8840\u7e01\u95a2\u4fc2\u8005\u304c\u8ab0\u3082\u3044\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3010\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4f8b\u3011<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u914d\u5076\u8005<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5b50\uff08\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u5b6b\uff09<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u89aa\uff08\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u7956\u7236\u6bcd\uff09<br \/>\n<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u5144\u5f1f\uff08\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u7525\u59ea\uff09<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3067\u3042\u308a\u3001\u305d\u308c\u4ee5\u5916\u306b\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u512a\u5148\u9806\u4f4d\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u76f8\u7d9a\u9806\u4f4d\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"margin-right: calc(37%); width: 63%;\" width=\"100%\">\n<colgroup>\n<col width=\"153\" \/>\n<col width=\"307\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"background-color: #005d5a; vertical-align: middle; text-align: center; width: 33.2031%;\"><span style=\"font-size: 12pt; color: #ffffff;\">\u76f8\u7d9a\u9806\u4f4d<\/span><\/td>\n<td style=\"background-color: #005d5a; vertical-align: middle; text-align: center; width: 66.6667%;\"><span style=\"font-size: 12pt; color: #ffffff;\">\u7d9a\u67c4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle; text-align: center; width: 33.2031%;\"><strong><span style=\"font-size: 12pt; color: #000000;\">\u7b2c1\u9806\u4f4d<\/span><\/strong><\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 66.6667%;\"><strong><span style=\"font-size: 12pt; color: #000000;\">\u5b50\uff08\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u5b6b\uff09<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle; text-align: center; width: 33.2031%;\"><strong><span style=\"font-size: 12pt; color: #000000;\">\u7b2c2\u9806\u4f4d<\/span><\/strong><\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 66.6667%;\"><strong><span style=\"font-size: 12pt; color: #000000;\">\u89aa\uff08\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u7956\u7236\u6bcd\uff09<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle; text-align: center; width: 33.2031%;\"><strong><span style=\"font-size: 12pt; color: #000000;\">\u7b2c3\u9806\u4f4d<\/span><\/strong><\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 66.6667%;\"><strong><span style=\"font-size: 12pt; color: #000000;\">\u5144\u5f1f\uff08\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u7525\u59ea\uff09<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7b2c1\u9806\u4f4d\u3067\u3042\u308b\u5b50\u304c\u3044\u306a\u3051\u308c\u3070\u3001\u7b2c2\u9806\u4f4d\u3067\u3042\u308b\u89aa\u304c\u3001\u89aa\u304c\u3044\u306a\u3051\u308c\u3070\u7b2c3\u9806\u4f4d\u3067\u3042\u308b\u5144\u5f1f\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7b2c1\u9806\u4f4d\u3068\u7b2c3\u9806\u4f4d\u306e\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308c\u3070\u3001\u4ee3\u8972\u76f8\u7d9a\u3068\u3057\u3066\u305d\u308c\u305e\u308c\u306e\u5b50\u3069\u3082\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u3053\u307e\u3067\u306e\u4eba\u305f\u3061\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u72b6\u614b\u3068\u306a\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">4-2.\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u4e00\u5207\u76f8\u7d9a\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u5168\u54e1\u304c\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7ba1\u7406\u3092\u3059\u308b\u4eba\u304c\u3044\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u3001\u50b5\u6a29\u8005\u304c\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f01\u6e08\u3092\u53d7\u3051\u308b\u306a\u3069\u3092\u884c\u3046\u306b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">4-3.\u6b20\u683c\u30fb\u5ec3\u9664\u3067\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u304c\u6b20\u683c\u30fb\u5ec3\u9664\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\u3068\u306a\u308b\u305f\u3081\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u6b20\u683c\u30fb\u5ec3\u9664\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u60aa\u3044\u3053\u3068\u3092\u3057\u305f\u4eba\u306b\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u4e0e\u3048\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3068\u3044\u3046\u6c11\u6cd5\u306e\u5236\u5ea6\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6b20\u683c\u4e8b\u7531\u3068\u3057\u3066\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u3084\u76f8\u7d9a\u4eba\u306e\u6bba\u5bb3\u3001\u305d\u308c\u3092\u624b\u52a9\u3051\u3057\u305f\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u3092\u8105\u3057\u3066\u81ea\u5206\u306b\u6709\u5229\u306a\u907a\u8a00\u3092\u66f8\u304b\u305b\u305f\u5834\u5408\u306a\u3069<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\uff08\u76f8\u7d9a\u4eba\u306e\u6b20\u683c\u4e8b\u7531\uff09<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7b2c\u516b\u767e\u4e5d\u5341\u4e00\u6761<\/strong>\u3000\u6b21\u306b\u63b2\u3052\u308b\u8005\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u4e00\u3000\u6545\u610f\u306b\u88ab\u76f8\u7d9a\u4eba\u53c8\u306f\u76f8\u7d9a\u306b\u3064\u3044\u3066\u5148\u9806\u4f4d\u82e5\u3057\u304f\u306f\u540c\u9806\u4f4d\u306b\u3042\u308b\u8005\u3092\u6b7b\u4ea1\u3059\u308b\u306b\u81f3\u3089\u305b\u3001\u53c8\u306f\u81f3\u3089\u305b\u3088\u3046\u3068\u3057\u305f\u305f\u3081\u306b\u3001\u5211\u306b\u51e6\u305b\u3089\u308c\u305f\u8005<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u4e8c\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u6bba\u5bb3\u3055\u308c\u305f\u3053\u3068\u3092\u77e5\u3063\u3066\u3001\u3053\u308c\u3092\u544a\u767a\u305b\u305a\u3001\u53c8\u306f\u544a\u8a34\u3057\u306a\u304b\u3063\u305f\u8005\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u8005\u306b\u662f\u975e\u306e\u5f01\u5225\u304c\u306a\u3044\u3068\u304d\u3001\u53c8\u306f\u6bba\u5bb3\u8005\u304c\u81ea\u5df1\u306e\u914d\u5076\u8005\u82e5\u3057\u304f\u306f\u76f4\u7cfb\u8840\u65cf\u3067\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u4e09\u3000\u8a50\u6b3a\u53c8\u306f\u5f37\u8feb\u306b\u3088\u3063\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u907a\u8a00\u3092\u3057\u3001\u64a4\u56de\u3057\u3001\u53d6\u308a\u6d88\u3057\u3001\u53c8\u306f\u5909\u66f4\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u305f\u8005<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u56db\u3000\u8a50\u6b3a\u53c8\u306f\u5f37\u8feb\u306b\u3088\u3063\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u907a\u8a00\u3092\u3055\u305b\u3001\u64a4\u56de\u3055\u305b\u3001\u53d6\u308a\u6d88\u3055\u305b\u3001\u53c8\u306f\u5909\u66f4\u3055\u305b\u305f\u8005<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u4e94\u3000\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u8a00\u66f8\u3092\u507d\u9020\u3057\u3001\u5909\u9020\u3057\u3001\u7834\u68c4\u3057\u3001\u53c8\u306f\u96a0\u533f\u3057\u305f\u8005<\/span><span style=\"font-size: 11pt; color: #000000;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\"><span style=\"font-size: 11pt; color: #1155cc;\">e-GOV \u300c\u6c11\u6cd5\u3000\u7b2c\u516b\u767e\u4e5d\u5341\u4e00\u6761\u300d<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5ec3\u9664\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306e\u610f\u601d\u306b\u3088\u308a\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u76f8\u7d9a\u4eba\u306b\u3088\u308b\u8650\u5f85\u3084\u4fae\u8fb1\u884c\u70ba\u304c\u3042\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u7acb\u3066\u3057\u3001\u8a8d\u3081\u3089\u308c\u308c\u3070\u305d\u306e\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u6a29\u3092\u5931\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\uff08\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306e\u5ec3\u9664\uff09<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7b2c\u516b\u767e\u4e5d\u5341\u4e8c\u6761<\/strong>\u3000\u907a\u7559\u5206\u3092\u6709\u3059\u308b\u63a8\u5b9a\u76f8\u7d9a\u4eba\uff08\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u5834\u5408\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3079\u304d\u8005\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u8650\u5f85\u3092\u3057\u3001\u82e5\u3057\u304f\u306f\u3053\u308c\u306b\u91cd\u5927\u306a\u4fae\u8fb1\u3092\u52a0\u3048\u305f\u3068\u304d\u3001\u53c8\u306f\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306b\u305d\u306e\u4ed6\u306e\u8457\u3057\u3044\u975e\u884c\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306f\u3001\u305d\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306e\u5ec3\u9664\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><span style=\"font-size: 11pt; color: #000000;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\"><span style=\"font-size: 11pt; color: #1155cc;\">e-GOV \u300c\u6c11\u6cd5\u3000\u7b2c\u516b\u767e\u4e5d\u5341\u4e8c\u6761\u300d<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3088\u3046\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u305f\u3068\u3057\u3066\u3082\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u305d\u306e\u4eba\u304c\u6b20\u683c\u30fb\u5ec3\u9664\u306b\u8a72\u5f53\u3057\u76f8\u7d9a\u4eba\u304b\u3089\u9664\u5916\u3055\u308c\u3001\u4ed6\u306b\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u3001\u50b5\u6a29\u8005\u304c\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f01\u6e08\u3092\u53d7\u3051\u308b\u306a\u3069\u3092\u884c\u3046\u306b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 12pt; color: #000000;\"><strong>\u3010\u907a\u8a00\u304c\u3042\u308b\u5834\u5408\uff5c\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u304f\u3066\u3082\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u5b9a\u304c\u4e0d\u8981\u306a\u5834\u5408\u3082\u3042\u308b\u3011<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u88ab\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u304f\u3066\u3082\u3001\u907a\u8a00\u304c\u3042\u308a\u907a\u8a00\u57f7\u884c\u8005\u304c\u9078\u4efb\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u5b9a\u306f\u4e0d\u8981\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u907a\u8a00\u57f7\u884c\u8005\u306b\u3088\u3063\u3066\u907a\u8a00\u304c\u57f7\u884c\u3055\u308c\u308b\u305f\u3081\u3001\u53d7\u907a\u8005\u306f\u907a\u8d08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u307e\u305f\u3001\u907a\u8a00\u304c\u3042\u308a\u907a\u8a00\u57f7\u884c\u8005\u304c\u9078\u4efb\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u306f\u4e0d\u8981\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u53d7\u907a\u8005\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u907a\u8a00\u57f7\u884c\u8005\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u907a\u8d08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u305f\u3060\u3057\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u907a\u8a00\u306b\u76f8\u7d9a\u50b5\u52d9\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u8a18\u8f09\u304c\u306a\u304f\u3001\u76f8\u7d9a\u50b5\u6a29\u8005\u304c\u76f8\u7d9a\u50b5\u6a29\u306e\u652f\u6255\u3044\u3092\u6c42\u3081\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u50b5\u6a29\u306e\u652f\u6255\u3044\u3092\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">5.\u3010\u4e8b\u4f8b\u3011\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u306e\u9078\u4efb\u7533\u7acb\u3066\u3059\u3079\u304d\u30b1\u30fc\u30b9<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/2zAkbCJ1gr3osY9FGNKZ8nDXf-1692340166.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5b9f\u969b\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u3057\u7acb\u3066\u306f\u884c\u308f\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5177\u4f53\u7684\u306b\u9078\u4efb\u7533\u7acb\u3066\u3092\u3059\u3079\u304d\u30b1\u30fc\u30b9\u30923\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#5-1\">5-1.\u30b1\u30fc\u30b9\u2460\u50b5\u6a29\u8005\u3068\u3057\u3066\u50b5\u6a29\u306e\u56de\u53ce\u3092\u3057\u305f\u3044\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#5-2\">5-2.\u30b1\u30fc\u30b9\u2461\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u3051\u3069\u8ca1\u7523\u7ba1\u7406\u3057\u3066\u3044\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#5-3\">5-3.\u30b1\u30fc\u30b9\u2462\u7279\u5225\u7e01\u6545\u8005\u3068\u3057\u3066\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u305f\u3044\u5834\u5408<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u81ea\u5206\u306b\u5f53\u3066\u306f\u307e\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308c\u3070\u3001\u5185\u5bb9\u3092\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3001\u901f\u3084\u304b\u306b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3072\u3068\u3064\u305a\u3064\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">5-1.\u30b1\u30fc\u30b9\u2460\u50b5\u6a29\u8005\u3068\u3057\u3066\u50b5\u6a29\u306e\u56de\u53ce\u3092\u3057\u305f\u3044\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u3092\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u3068\u3057\u3066\u6700\u3082\u591a\u3044\u4f8b\u304c\u3001\u50b5\u6a29\u8005\u306b\u3088\u308a\u7533\u7acb\u3066\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u88ab\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u50b5\u6a29\u3092\u6301\u3063\u3066\u3044\u305f\u50b5\u6a29\u8005\u304c\u50b5\u6a29\u306e\u56de\u53ce\u3092\u3057\u305f\u3044\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u304c\u3044\u308c\u3070\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u306e\u4e2d\u304b\u3089\u652f\u6255\u3044\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001<strong>\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u8ab0\u3082\u652f\u6255\u3044\u3092\u3057\u3066\u304f\u308c\u307e\u305b\u3093\u3002<\/strong>\u304b\u3068\u8a00\u3063\u3066\u3001\u52dd\u624b\u306b\u907a\u7523\u306e\u4e2d\u304b\u3089\u56de\u53ce\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3057\u3001\u88c1\u5224\u3092\u8d77\u3053\u3059\u306b\u3082\u76f8\u624b\u304c\u3044\u306a\u3044\u306e\u3067\u624b\u7d9a\u304d\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u3053\u3067\u3001\u50b5\u6a29\u8005\u304c\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3046\u5fc5\u8981\u304c\u3067\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u308c\u3070\u3001\u50b5\u6a29\u306e\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u5fc5\u8981\u306a\u652f\u6255\u3044\u3092\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u3001\u50b5\u6a29\u3092\u6301\u3063\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">5-2.\u30b1\u30fc\u30b9\u2461\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u3051\u3069\u8ca1\u7523\u7ba1\u7406\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u304b\u3089\u8a00\u3063\u3066\u3001\u3059\u3050\u306b\u8ca1\u7523\u7ba1\u7406\u3092\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3001\u73fe\u306b\u5360\u6709\u3057\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u7ba1\u7406\u304c\u59cb\u307e\u308b\u307e\u3067\u306f\u3001\u81ea\u5206\u306e\u8ca1\u7523\u3068\u540c\u7b49\u306b\u8ca1\u7523\u306e\u7ba1\u7406\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\uff08\u76f8\u7d9a\u306e\u653e\u68c4\u3092\u3057\u305f\u8005\u306b\u3088\u308b\u7ba1\u7406\uff09<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7b2c\u4e5d\u767e\u56db\u5341\u6761<\/strong>\u3000\u76f8\u7d9a\u306e\u653e\u68c4\u3092\u3057\u305f\u8005\u306f\u3001\u305d\u306e\u653e\u68c4\u306e\u6642\u306b\u76f8\u7d9a\u8ca1\u7523\u306b\u5c5e\u3059\u308b\u8ca1\u7523\u3092\u73fe\u306b\u5360\u6709\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u76f8\u7d9a\u4eba\u53c8\u306f\u7b2c\u4e5d\u767e\u4e94\u5341\u4e8c\u6761\u7b2c\u4e00\u9805\u306e<strong>\u76f8\u7d9a\u8ca1\u7523\u306e\u6e05\u7b97\u4eba\u306b\u5bfe\u3057\u3066\u5f53\u8a72\u8ca1\u7523\u3092\u5f15\u304d\u6e21\u3059\u307e\u3067\u306e\u9593\u3001\u81ea\u5df1\u306e\u8ca1\u7523\u306b\u304a\u3051\u308b\u306e\u3068\u540c\u4e00\u306e\u6ce8\u610f\u3092\u3082\u3063\u3066\u3001\u305d\u306e\u8ca1\u7523\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/strong>\u3002<\/span><span style=\"font-size: 11pt; color: #000000;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\"><span style=\"font-size: 11pt; color: #1155cc;\">e-GOV \u300c\u6c11\u6cd5\u3000\u7b2c\u4e5d\u767e\u56db\u5341\u6761\u300d<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e07\u304c\u4e00\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u308b\u524d\u306b\u3001\u5efa\u7269\u306e\u5d29\u58ca\u306a\u3069\u3067\u4ed6\u4eba\u306b\u640d\u5bb3\u3092\u8ca0\u308f\u305b\u305f\u5834\u5408\u306b\u306f\u3001\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8ca1\u7523\u3092\u58ca\u3057\u305f\u3068\u3057\u3066\u3001\u50b5\u6a29\u8005\u304b\u3089\u3082\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3055\u308c\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u8ca1\u7523\u3092\u5f15\u304d\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u306e\u8ca1\u7523\u7ba1\u7406\u7fa9\u52d9\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u306a\u3044\u3068\u7ba1\u7406\u7fa9\u52d9\u3092\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">5-3.\u30b1\u30fc\u30b9\u2462\u7279\u5225\u7e01\u6545\u8005\u3068\u3057\u3066\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u305f\u3044\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u3092\u3059\u3079\u304d\u30d1\u30bf\u30fc\u30f3\u306e3\u3064\u76ee\u306f\u3001\u7279\u5225\u7e01\u6545\u8005\u3068\u3057\u3066\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7279\u5225\u7e01\u6545\u8005\u3068\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u304c\u88ab\u76f8\u7d9a\u4eba\u3068\u7279\u5225\u306a\u95a2\u4fc2\u306b\u3042\u3063\u305f\u4eba\u306e\u3053\u3068<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u5185\u7e01\u306e\u59bb\u3084\u4e8b\u5b9f\u4e0a\u306e\u990a\u5b50\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u7642\u990a\u4ecb\u8b77\u3092\u3057\u3066\u3044\u305f\u4eba\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u88ab\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408\u3001\u7279\u5225\u7e01\u6545\u8005\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u5bfe\u3057\u3066\u3001\u300c\u7279\u5225\u7e01\u6545\u8005\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u5206\u4e0e\u300d\u306e\u7533\u7acb\u3066\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7279\u5225\u7e01\u6545\u8005\u3068\u3057\u3066\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3088\u308a\u8ca1\u7523\u5206\u4e0e\u3092\u8a8d\u3081\u3089\u308c\u308b\u5be9\u5224\u304c\u5f97\u3089\u308c\u308c\u3070\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u4eba\u3067\u306a\u304f\u3066\u3082\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u3082\u3089\u3044\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\uff08\u7279\u5225\u7e01\u6545\u8005\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u5206\u4e0e\uff09<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7b2c\u4e5d\u767e\u4e94\u5341\u516b\u6761\u306e\u4e8c<\/strong>\u3000\u524d\u6761\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u76f8\u5f53\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u8005\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u7642\u990a\u770b\u8b77\u306b\u52aa\u3081\u305f\u8005\u305d\u306e\u4ed6<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u3068\u7279\u5225\u306e\u7e01\u6545\u304c\u3042\u3063\u305f\u8005\u306e\u8acb\u6c42\u306b\u3088\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u8005\u306b\u3001\u6e05\u7b97\u5f8c\u6b8b\u5b58\u3059\u3079\u304d\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\"><span style=\"font-size: 11pt; color: #1155cc;\">e-GOV \u300c\u6c11\u6cd5\u3000\u7b2c\u4e5d\u767e\u4e94\u5341\u516b\u6761\u306e\u4e8c\u300d<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3060\u3057\u3001<strong>\u8ca1\u7523\u5206\u4e0e\u306e\u7533\u7acb\u3066\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u7ba1\u7406\u3092\u3057\u3066\u8ca1\u7523\u5206\u4e0e\u306e\u624b\u7d9a\u304d\u3092\u3057\u3066\u304f\u308c\u308b\u4eba\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u3053\u3067\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3067\u3059\u3002\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u3001\u8ca1\u7523\u7ba1\u7406\u304c\u59cb\u307e\u308c\u3070\u8ca1\u7523\u5206\u4e0e\u306e\u7533\u7acb\u3066\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u3001\u7279\u5225\u7e01\u6545\u8005\u3068\u3057\u3066\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">6.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u306e\u7533\u7acb\u3066\u304c\u5374\u4e0b\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/jrtDQ2SWiqM5dO1P8oapG6gun-1692340167.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u3092\u884c\u3063\u3066\u3082\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u9078\u4efb\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u304c\u5374\u4e0b\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306f\u6b21\u306e4\u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#6-1\">6-1.\u76f8\u7d9a\u4eba\u304c\u5b58\u5728\u3057\u305f\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#6-2\">6-2.\u76f8\u7d9a\u8ca1\u7523\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#6-3\">6-3.\u7533\u7acb\u3066\u6a29\u9650\u304c\u7121\u3044\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#6-4\">6-4.\u4e88\u7d0d\u91d1\u3092\u652f\u6255\u308f\u306a\u3044\u5834\u5408<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306b\u7533\u7acb\u3066\u304c\u5374\u4e0b\u3055\u308c\u308b\u306e\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3072\u3068\u3064\u305a\u3064\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">6-1.\u76f8\u7d9a\u4eba\u304c\u5b58\u5728\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5927\u524d\u63d0\u3068\u3057\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306f\u88ab\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u9078\u4efb\u7533\u7acb\u3066\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7533\u7acb\u3066\u306e\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u6238\u7c4d\u8b04\u672c\u7b49\u3092\u78ba\u8a8d\u3057\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u4eba\u306e\u5b58\u5728\u304c\u660e\u3089\u304b\u306b\u306a\u308c\u3070\u7533\u7acb\u3066\u306f\u5374\u4e0b\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3046\u969b\u306f\u3001\u6238\u7c4d\u8b04\u672c\u7b49\u3092\u78ba\u8a8d\u3057\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u6238\u7c4d\u8b04\u672c\u7b49\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u7406\u7531\u306f\u3001<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u6238\u7c4d\u8b04\u672c\u7b49\u3092\u898b\u9593\u9055\u3048\u3066\u3044\u308b<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3092\u9593\u9055\u3048\u3066\u3044\u308b<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u6614\u306e\u6238\u7c4d\u8b04\u672c\u7b49\u306f\u624b\u66f8\u304d\u306b\u306a\u3063\u3066\u3044\u3066\u3001\u975e\u5e38\u306b\u8aad\u307f\u306b\u304f\u304f\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u898b\u9593\u9055\u3048\u3084\u3059\u3044\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u307e\u305f\u3001\u305d\u3082\u305d\u3082\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3092\u9593\u9055\u3048\u3066\u7533\u7acb\u3066\u3092\u884c\u3046\u4eba\u3082\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u4ee5\u4e0b\u306e\u76f8\u7d9a\u4eba\u306f\u9593\u9055\u3048\u3084\u3059\u3044\u3067\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5144\u5f1f\u306b\u5b50\u3069\u3082\uff08\u7525\u59ea\uff09\u304c\u3044\u308c\u3070\u76f8\u7d9a\u4eba<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e21\u89aa\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3082\u7956\u7236\u6bcd\u304c\u3044\u308c\u3070\u76f8\u7d9a\u4eba<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u975e\u5ae1\u51fa\u5b50\u3082\u5b9f\u5b50\u306a\u306e\u3067\u76f8\u7d9a\u4eba<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\u5206\u304b\u3089\u305a\u3001\u9593\u9055\u3048\u3066\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3048\u3070\u3001\u7533\u7acb\u3066\u3092\u5374\u4e0b\u3055\u308c\u9078\u4efb\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">6-2.\u76f8\u7d9a\u8ca1\u7523\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306f\u3001\u305d\u306e\u540d\u306e\u3068\u304a\u308a\u300c\u76f8\u7d9a\u8ca1\u7523\u300d\u3092\u7ba1\u7406\u3059\u308b\u4eba\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u7ba1\u7406\u3059\u308b\u76f8\u7d9a\u8ca1\u7523\u304c\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u306f\u5374\u4e0b\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u307e\u305f\u3001<strong>\u76f8\u7d9a\u8ca1\u7523\u304c\u5c11\u984d\u306e\u5834\u5408\u3082\u540c\u69d8\u3067\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u9078\u4efb\u3059\u308b\u610f\u5473\u304c\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u9078\u4efb\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u304c\u5c11\u984d\u3067\u3042\u308c\u3070\u3001\u624b\u7d9a\u304d\u8cbb\u7528\u306e\u65b9\u304c\u9ad8\u984d\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u7533\u7acb\u3066\u3092\u884c\u3046\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">6-3.\u7533\u7acb\u3066\u6a29\u9650\u304c\u7121\u3044\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u304c\u3042\u3063\u3066\u3082\u3001\u7533\u7acb\u4eba\u306b\u6a29\u9650\u304c\u306a\u3051\u308c\u3070\u5374\u4e0b\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u6a29\u9650\u304c\u3042\u308b\u4eba\u306f\u3001\u5229\u5bb3\u95a2\u4fc2\u4eba\u3082\u3057\u304f\u306f\u691c\u5bdf\u5b98\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u5229\u5bb3\u95a2\u4fc2\u4eba\u3068\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u306a\u3051\u308c\u3070\u3001\u6cd5\u5f8b\u4e0a\u306e\u76ee\u7684\u304c\u9054\u6210\u3067\u304d\u306a\u3044\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4eba\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3010\u88ab\u76f8\u7d9a\u4eba\u306e\u5229\u5bb3\u95a2\u4fc2\u4eba\u306e\u4f8b\u3011<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u7279\u5225\u7e01\u6545\u8005<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u76f8\u7d9a\u50b5\u6a29\u8005<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u76f8\u7d9a\u8ca1\u7523\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u4eba<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u4e0d\u52d5\u7523\u306e\u5171\u6709\u8005<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u50b5\u6a29\u8005\u306f\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u3055\u308c\u306a\u3051\u308c\u3070\u3001\u50b5\u6a29\u306e\u56de\u53ce\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3088\u3046\u306b\u3001<strong>\u6cd5\u5f8b\u4e0a\u306e\u624b\u7d9a\u304d\u3092\u6210\u7acb\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3068\u306a\u308b\u5229\u5bb3\u95a2\u4fc2\u4eba\u306e\u7533\u7acb\u3066\u3067\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306f\u9078\u4efb\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">6-4.\u4e88\u7d0d\u91d1\u3092\u652f\u6255\u308f\u306a\u3044\u5834\u5408<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u3059\u308b\u3068\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304b\u3089\u4e88\u7d0d\u91d1\u306e\u652f\u6255\u3044\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u5834\u5408\u306b\u4e88\u7d0d\u91d1\u304c\u652f\u6255\u3048\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u306f\u5374\u4e0b\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e88\u7d0d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u7ae0\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001<strong>\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3078\u652f\u6255\u3046\u5831\u916c\u3084\u7d4c\u8cbb\u306e\u3053\u3068<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u57fa\u672c\u7684\u306b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u652f\u6255\u3044\u304c\u3055\u308c\u308b\u305f\u3081\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u304c\u591a\u304f\u3042\u308c\u3070\u9810\u8caf\u91d1\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u306e\u3067\u3001\u4e88\u7d0d\u91d1\u306e\u652f\u6255\u3044\u306f\u6c42\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e00\u65b9\u3001\u76f8\u7d9a\u8ca1\u7523\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u7ba1\u7406\u8cbb\u7528\u3092\u76f8\u7d9a\u8ca1\u7523\u3067\u307e\u304b\u306a\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u4e88\u7d0d\u91d1\u306e\u652f\u6255\u3044\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5bb6\u5ead\u88c1\u5224\u6240\u304b\u3089\u8acb\u6c42\u3055\u308c\u305f\u4e88\u7d0d\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u306f\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">7.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u3092\u9078\u4efb\u3059\u308b\u306e\u306b\u5fc5\u8981\u306a\u8cbb\u7528<\/span><\/h2>\n<p><span style=\"font-size: 18pt; color: #0000ff;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/MEv9igToBwrjsVYDbaUpAzlSu-1692341083.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u3059\u308b\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u8cbb\u7528\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#7-1\">7-1.\u7533\u7acb\u3066\u624b\u7d9a\u304d\u8cbb\u7528<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#7-2\">7-2.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u5831\u916c\u3068\u306a\u308b\u4e88\u7d0d\u91d1<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u5fc5\u8981\u3068\u306a\u308b\u8cbb\u7528\u3092\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3072\u3068\u3064\u305a\u3064\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">7-1.\u7533\u7acb\u3066\u624b\u7d9a\u304d\u8cbb\u7528<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3046\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308b\u624b\u7d9a\u304d\u8cbb\u7528\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u7533\u7acb\u3066\u624b\u7d9a\u304d\u8cbb\u7528\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u53ce\u5165\u5370\u7d19\u3000800\u5186\u5206<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u9023\u7d61\u7528\u306e\u90f5\u4fbf\u5207\u624b\u30001,000\u5186\uff5e2,000\u5186<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\">\uff08\u5207\u624b\u91d1\u984d\u306f\u7533\u7acb\u3066\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/span><strong><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5b98\u5831\u516c\u544a\u8cbb\u7528\u30005,075\u5186<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u6238\u7c4d\u8b04\u672c\u53d6\u5f97\u8cbb\u7528\u30001,000\u5186\uff5e5,000\u5186\u7a0b\u5ea6<\/strong>\uff08\u53d6\u5f97\u3059\u308b\u66f8\u985e\u6570\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u9023\u7d61\u7528\u306e\u90f5\u4fbf\u5207\u624b\u306f\u3001\u7533\u7acb\u3066\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u7533\u7acb\u3066\u3092\u3059\u308b\u524d\u306b\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u9023\u7d61\u3092\u3057\u3066\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">7-2.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u5831\u916c\u3068\u306a\u308b\u4e88\u7d0d\u91d1<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3046\u3068\u3001\u4e88\u7d0d\u91d1\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u4e88\u7d0d\u91d1\u3068\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u5831\u916c\u3084\u7d4c\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u3001\u4e8b\u524d\u306b\u88c1\u5224\u6240\u306b\u7d0d\u3081\u308b\u91d1\u92ad<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7ba1\u7406\u3084\u50b5\u6a29\u8005\u3078\u306e\u652f\u6255\u3044\u3001\u56fd\u5eab\u3078\u306e\u7d0d\u4ed8\u306a\u3069\u306e\u696d\u52d9\u3092\u62c5\u5f53\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u696d\u52d9\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7d4c\u8cbb\u304c\u767a\u751f\u3057\u3001\u624b\u9593\u3092\u304b\u3051\u305f\u5206\u306e\u5831\u916c\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u304c\u5341\u5206\u306b\u3042\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306b\u652f\u6255\u3046\u5831\u916c\u3084\u7d4c\u8cbb\u304c\u5341\u5206\u306b\u307e\u304b\u306a\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u907a\u7523\u306e\u984d\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u5831\u916c\u3084\u7d4c\u8cbb\u3092\u652f\u6255\u3048\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u3001<strong>\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u5099\u3048\u3066\u3001\u3042\u3089\u304b\u3058\u3081\u7533\u7acb\u4eba\u306b\u4e88\u7d0d\u91d1\u306e\u652f\u6255\u3044\u3092\u884c\u308f\u305b\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u5831\u916c\u3084\u7d4c\u8cbb\u3092\u62c5\u4fdd\u3059\u308b<\/strong>\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e88\u7d0d\u91d1\u306e\u984d\u306f\u76f8\u7d9a\u8ca1\u7523\u306e\u984d\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u304c\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u4e00\u822c\u7684\u306a\u76f8\u5834\u3068\u3057\u3066\u306f10\u4e07\u5186\uff5e100\u4e07\u5186\u7a0b\u5ea6<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u696d\u52d9\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u3001\u5831\u916c\u3084\u7d4c\u8cbb\u304c\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u652f\u6255\u308f\u308c\u308c\u3070\u3001\u4e88\u7d0d\u91d1\u306f\u8fd4\u9084\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">8.\u4e88\u7d0d\u91d1\u3092\u6255\u3063\u3066\u3082\u30d7\u30e9\u30b9\u306b\u306a\u308b\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u7533\u7acb\u3066\u3059\u3079\u304d<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #0000ff;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/FyCGv4DLSOutVPrpK2bwqe1NY-1692340170.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u304c\u3001\u660e\u3089\u304b\u306b\u4e88\u7d0d\u91d1\u3088\u308a\u3082\u30d7\u30e9\u30b9\u306b\u306a\u308b\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u3092\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001\u300c\u660e\u3089\u304b\u306b\u8ca1\u7523\u304c\u7121\u3055\u305d\u3046\u300d\u300c\u50b5\u6a29\u3070\u304b\u308a\u304c\u6b8b\u3063\u3066\u305d\u3046\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u3057\u3066\u3082\u3001\u8ca1\u7523\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u308c\u3060\u3051\u3067\u306f\u306a\u304f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u4e88\u7d0d\u91d1\u304c\u4f59\u8a08\u306b\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u3001\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u3092\u3059\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">\u4f8b\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u50b5\u6a29\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\u306b\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u7533\u7acb\u3066\u5f8c\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3088\u308a\u4e88\u7d0d\u91d1100\u4e07\u5186\u304c\u5fc5\u8981\u3068\u544a\u3052\u3089\u308c\u3001\u305d\u308c\u3092\u7d0d\u3081\u305f\u7d50\u679c\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u76f8\u7d9a\u8ca1\u7523\u3092\u8abf\u67fb\u3057\u3066\u3082\u3001\u50b5\u52d9\u3070\u304b\u308a\u304c\u898b\u3064\u304b\u308a\u3001\u30d7\u30e9\u30b9\u3068\u306a\u308b\u8ca1\u7523\u306f\u898b\u3064\u304b\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u50b5\u6a29\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u4e88\u7d0d\u91d1100\u4e07\u5186\u304c\u4f59\u5206\u306b\u304b\u304b\u3063\u305f\u3060\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u8d77\u3053\u3089\u306a\u3044\u305f\u3081\u306b\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u3059\u308b\u6642\u306f\u3001<strong>\u4e88\u7d0d\u91d1\u3092\u6255\u3063\u3066\u3067\u3082\u30d7\u30e9\u30b9\u3068\u306a\u308b\u8ca1\u7523\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u614e\u91cd\u306b\u5224\u65ad\u3057\u305f\u4e0a\u3067\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">9.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u304c\u9078\u4efb\u3055\u308c\u308b\u307e\u3067\u306e\u6d41\u308c<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/RKqOzWEsrTyVwZngBb0paiS1I-1692340172.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u308b\u307e\u3067\u306e\u6d41\u308c\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#9-1\">9-1.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u9078\u4efb\u5be9\u7406\u306e\u7533\u7acb\u3066<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#9-2\">9-2.\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u308b\u5be9\u7406\u30fb\u9078\u4efb<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u884c\u3063\u3066\u304b\u3089\u9078\u4efb\u3055\u308c\u308b\u307e\u3067\u306f\u30011~2\u30f6\u6708\u7a0b\u5ea6\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u50b5\u6a29\u306e\u56de\u53ce\u3092\u6025\u3044\u3067\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u901f\u3084\u304b\u306b\u7533\u7acb\u3066\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">9-1.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u9078\u4efb\u5be9\u7406\u306e\u7533\u7acb\u3066<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u9078\u4efb\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u300c\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u9078\u4efb\u5be9\u7406\u300d\u306e\u7533\u7acb\u3066\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7533\u7acb\u3066\u3092\u3059\u308b\u5834\u5408\u306e<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u304c\u3067\u304d\u308b\u4eba<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u7533\u7acb\u3066\u5fc5\u8981\u66f8\u985e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span style=\"font-size: 12pt; color: #000000;\">9-1-1.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u304c\u3067\u304d\u308b\u4eba<\/span><\/h4>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u304c\u3067\u304d\u308b\u4eba\u306f\u3001\u300c\u5229\u5bb3\u95a2\u4fc2\u4eba\u300d\u3082\u3057\u304f\u306f\u300c\u691c\u5bdf\u5b98\u300d\u306e\u307f\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5229\u5bb3\u95a2\u4fc2\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u4eba\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u88ab\u76f8\u7d9a\u4eba\u306e\u5229\u5bb3\u95a2\u4fc2\u4eba\u3068\u8a73\u7d30\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"226\" \/>\n<col width=\"470\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"background-color: #274e13; vertical-align: middle; text-align: center;\"><strong><span style=\"font-size: 11pt; color: #ffffff;\">\u5229\u5bb3\u95a2\u4fc2\u4eba<\/span><\/strong><\/td>\n<td style=\"background-color: #274e13; vertical-align: top; text-align: center;\"><strong><span style=\"font-size: 11pt; color: #ffffff;\">\u8a73\u7d30<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle; text-align: center;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u7279\u5225\u7e01\u6545\u8005<\/span><\/strong><\/td>\n<td style=\"vertical-align: top; text-align: left;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u751f\u8a08\u3092\u5171\u306b\u3057\u3066\u3044\u305f\u5185\u7e01\u306e\u59bb<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e8b\u5b9f\u4e0a\u306e\u990a\u5b50<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u7642\u990a\u4ecb\u8b77\u3092\u3057\u3066\u3044\u305f\u3082\u306e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle; text-align: center;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u50b5\u6a29\u8005<\/span><\/strong><\/td>\n<td style=\"vertical-align: top; text-align: left;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u88ab\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u50b5\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u8005<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle; text-align: center;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u8005<\/span><\/strong><\/td>\n<td style=\"vertical-align: top; text-align: left;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u304c\u3001\u5360\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u76f8\u7d9a\u8ca1\u7523\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u8005<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle; text-align: center;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u4e0d\u52d5\u7523\u306e\u5171\u6709\u8005<\/span><\/strong><\/td>\n<td style=\"vertical-align: top; text-align: left;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u88ab\u76f8\u7d9a\u4eba\u3068\u5171\u6709\u306e\u4e0d\u52d5\u7523\u304c\u3042\u308a\u3001\u58f2\u5374\u306a\u3069\u306e\u51e6\u5206\u884c\u70ba\u304c\u5fc5\u8981\u306a\u8005<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u691c\u5bdf\u5b98\u304c\u7533\u7acb\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u56fd\u304c\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3092\u5fc5\u8981\u3068\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4f8b\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u6a29\u8005\u3068\u7279\u5225\u53d7\u907a\u8005\u306b\u5f01\u6e08\u3057\u3066\u3082\u306a\u304a\u3001\u8ca1\u7523\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6b8b\u4f59\u5206\u306f\u56fd\u5eab\u306b\u5e30\u5c5e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u3092\u56fd\u5eab\u306b\u5e30\u5c5e\u3055\u305b\u308b\u624b\u7d9a\u304d\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3068\u306a\u308b<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u300c\u5bb6\u5ead\u88c1\u5224\u6240\u300d\u3067\u884c\u3044\u307e\u3059\u3002\u7ba1\u8f44\u88c1\u5224\u6240\u3092\u8abf\u3079\u305f\u3044\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u88c1\u5224\u6240HP\u306b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u25b6<\/span><a href=\"https:\/\/www.courts.go.jp\/saiban\/tetuzuki\/kankatu\/index.html\"><span style=\"font-size: 11pt; color: #1155cc;\">\u88c1\u5224\u6240HP \u88c1\u5224\u6240\u306e\u7ba1\u8f44\u533a\u57df<\/span><\/a><\/p>\n<h4><span style=\"font-size: 12pt; color: #000000;\">9-1-2.\u7533\u7acb\u3066\u5fc5\u8981\u66f8\u985e<\/span><\/h4>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u3092\u884c\u3046\u306b\u306f\u3001\u4e0b\u8a18\u306e\u66f8\u985e\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3010\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u7533\u7acb\u3066\u66f8\u985e\u3011<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u2460\u7533\u7acb\u66f8<\/strong><\/span><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2461\u8ca1\u7523\u76ee\u9332<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2462\u88ab\u76f8\u7d9a\u4eba\u306e\u51fa\u751f\u6642\u304b\u3089\u6b7b\u4ea1\u6642\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6238\u7c4d\uff08\u9664\u7c4d\u3001\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2463\u88ab\u76f8\u7d9a\u4eba\u306e\u7236\u6bcd\u306e\u51fa\u751f\u6642\u304b\u3089\u6b7b\u4ea1\u6642\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6238\u7c4d\uff08\u9664\u7c4d\u3001\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2464\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u3069\u3082\uff08\u304a\u3088\u3073\u305d\u306e\u4ee3\u8972\u8005\uff09\u3067\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5b50\u3069\u3082\uff08\u304a\u3088\u3073\u305d\u306e\u4ee3\u8972\u8005\uff09\u306e\u51fa\u751f\u6642\u304b\u3089\u6b7b\u4ea1\u6642\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6238\u7c4d\uff08\u9664\u7c4d\u3001\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2465\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5c0a\u5c5e\u306e\u6b7b\u4ea1\u306e\u8a18\u8f09\u306e\u3042\u308b\u6238\u7c4d\uff08\u9664\u7c4d\u3001\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2466\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u3067\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u4eba\u304c\u3044\u308b\u5834\u5408<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u3000\u305d\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u51fa\u751f\u6642\u304b\u3089\u6b7b\u4ea1\u6642\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6238\u7c4d\uff08\u9664\u7c4d\u3001\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2467\u4ee3\u8972\u8005\u3068\u3057\u3066\u306e\u7525\u59ea\u3067\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u4eba\u304c\u3044\u308b\u5834\u5408<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u3000\u305d\u306e\u7525\u307e\u305f\u306f\u59ea\u306e\u6b7b\u4ea1\u306e\u8a18\u8f09\u304c\u3042\u308b\u6238\u7c4d\uff08\u9664\u7c4d\u3001\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2468\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u9664\u7968\u307e\u305f\u306f\u6238\u7c4d\u306e\u4ed8\u7968<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2469\u8ca1\u7523\u76ee\u9332\u8a18\u8f09\u306e\u8ca1\u7523\u3092\u8a3c\u3059\u308b\u8cc7\u6599\uff08\u4e0d\u52d5\u7523\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u672a\u767b\u8a18\u306e\u5834\u5408\u306f\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\uff09<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u3000\u9810\u8caf\u91d1\u304a\u3088\u3073\u6709\u4fa1\u8a3c\u5238\u306e\u6b8b\u9ad8\u304c\u5206\u304b\u308b\u66f8\u985e\uff08\u901a\u5e33\u5199\u3057\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u7b49\uff09\u7b49\uff09<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u246a\u5229\u5bb3\u95a2\u4fc2\u4eba\u304b\u3089\u306e\u7533\u3057\u7acb\u3066\u306e\u5834\u5408<\/span><\/strong><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u3000\u5229\u5bb3\u95a2\u4fc2\u3092\u8a3c\u3059\u308b\u8cc7\u6599\uff08\u6238\u7c4d\u8b04\u672c\uff08\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff09\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u304d\u5199\u3057\u7b49\uff09<br \/>\n\u246b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u5019\u88dc\u8005\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u4f4f\u6c11\u7968\u53c8\u306f\u6238\u7c4d\u9644\u7968<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3088\u3046\u306b\u3001\u7533\u7acb\u3066\u66f8\u985e\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e07\u304c\u4e00\u3001\u7533\u7acb\u3066\u524d\u306b\u5165\u624b\u304c\u4e0d\u53ef\u80fd\u306a\u6238\u7c4d\u7b49\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6238\u7c4d\u7b49\u306f\u7533\u7acb\u5f8c\u306b\u8ffd\u52a0\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">9-2.\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u308b\u5be9\u7406\u30fb\u9078\u4efb<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u5229\u5bb3\u95a2\u4fc2\u4eba\u300d\u3082\u3057\u304f\u306f\u300c\u691c\u5bdf\u5b98\u300d\u304b\u3089\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u9078\u5b9a\u306e\u7533\u7acb\u3066\u304c\u306a\u3055\u308c\u308b\u3068\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u76f8\u7d9a\u8ca1\u7523\u3092\u7ba1\u7406\u3059\u308b\u306e\u306b\u6700\u3082\u9069\u3057\u3066\u3044\u308b\u4eba\u3092\u300c\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97<span style=\"font-size: 14.6667px; color: #000000;\">\u4eba<\/span>\u300d\u3068\u3057\u3066\u9078\u4efb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u95a2\u4fc2\u3084\u5229\u5bb3\u95a2\u4fc2\u306e\u6709\u7121\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u5185\u5bb9\u306a\u3069\u3092\u8003\u616e\u3057\u3001\u9078\u4efb\u3092\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5019\u88dc\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5019\u88dc\u8005\u304c\u9078\u3070\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u901a\u5e38\u306f\u516c\u5e73\u306a\u7b2c\u4e09\u8005\u3067\u3042\u308a\u3001<strong>\u6e05\u7b97\u306b\u9069\u683c\u6027\u3092\u6709\u3059\u308b\u5c02\u9580\u5bb6\u3068\u3057\u3066\u3001\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u304c\u9078\u3070\u308c\u308b\u3053\u3068\u304c\u591a\u3044<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #1155cc;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#6\">6.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\uff08\u76f8\u7d9a\u8ca1\u7523\u7ba1\u7406\u4eba\uff09\u306e\u7533\u7acb\u3066\u304c\u5374\u4e0b\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/a><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u4f1d\u3048\u305f\u3068\u304a\u308a\u3001\u7533\u7acb\u4eba\u306e\u5229\u5bb3\u95a2\u4fc2\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u3084\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u304c\u4e0d\u5fc5\u8981\u3068\u306a\u308c\u3070\u3001\u7533\u7acb\u3066\u3092\u5374\u4e0b\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">10.\u6ce8\u610f\uff01\u7279\u5225\u7e01\u6545\u8005\u304c\u8ca1\u7523\u5206\u4e0e\u3067\u53d6\u5f97\u3059\u308b\u3068\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><span style=\"font-size: 18pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/C6ItKOjSnByuAvkVrc5WgXazN-1692341467.jpg\" width=\"698\" class=\"fr-draggable\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" \/><\/span>\u7279\u5225\u7e01\u6545\u8005\u304c\u8ca1\u7523\u5206\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\uff08\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u5834\u5408\uff09<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u7b2c\u56db\u6761<\/strong>\u3000\u6c11\u6cd5\u7b2c\u4e5d\u767e\u4e94\u5341\u516b\u6761\u306e\u4e8c\u7b2c\u4e00\u9805\uff08<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u7279\u5225\u7e01\u6545\u8005\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u5206\u4e0e<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\uff09<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u306e\u898f\u5b9a\u306b\u3088\u308a<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u4e0e\u3048\u3089\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u4e0e\u3048\u3089\u308c\u305f\u8005\u304c\u3001\u305d\u306e\u4e0e\u3048\u3089\u308c\u305f\u6642\u306b\u304a\u3051\u308b\u5f53\u8a72\u8ca1\u7523\u306e\u6642\u4fa1\uff08\u5f53\u8a72\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u7b2c\u4e09\u7ae0\u306b\u7279\u5225\u306e\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\uff09\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u5f53\u8a72\u8ca1\u7523\u306b\u4fc2\u308b<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3002<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000073&amp;keyword=%E7%9B%B8%E7%B6%9A%E7%A8%8E\"><span style=\"font-size: 11pt; color: #1155cc;\">e-GOV \u300c\u76f8\u7d9a\u7a0e\u6cd5\u3000\u7b2c\u56db\u6761\u300d<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e0a\u8a18\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u6761\u6587\u306e\u3068\u304a\u308a\u3001\u7279\u5225\u7e01\u6545\u8005\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u5206\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u7279\u5225\u7e01\u6545\u8005\u3082\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8005<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7279\u5225\u7e01\u6545\u8005\u304c\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u3068\u6bd4\u3079\u3066\u76f8\u7d9a\u7a0e\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u7a0e\u304c\u591a\u304f\u306a\u308b\u7406\u7531\u306f\u3001\u6b21\u306e2\u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#10-12\">10-1.\u7279\u5225\u7e01\u6545\u8005\u306f\u76f8\u7d9a\u7a0e2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property#10-2\">10-2.\u7279\u5225\u7e01\u6545\u8005\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u63a7\u9664\u3084\u7279\u4f8b\u304c\u3042\u308b<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7279\u5225\u7e01\u6545\u8005\u304c\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3072\u3068\u3064\u305a\u3064\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">10-1.\u7279\u5225\u7e01\u6545\u8005\u306f\u76f8\u7d9a\u7a0e2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7279\u5225\u7e01\u6545\u8005\u304c\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u304c2\u5272\u52a0\u7b97\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u7a0e\u6cd5\u306e\u6761\u6587\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\uff08\u76f8\u7d9a\u7a0e\u984d\u306e\u52a0\u7b97\uff09<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7b2c\u5341\u516b\u6761<\/strong>\u3000\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u5f53\u8a72\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf<\/strong>\uff08\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5351\u5c5e\u304c\u76f8\u7d9a\u958b\u59cb\u4ee5\u524d\u306b\u6b7b\u4ea1\u3057\u3001\u53c8\u306f\u76f8\u7d9a\u6a29\u3092\u5931\u3064\u305f\u305f\u3081\u3001\u4ee3\u8972\u3057\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u3064\u305f\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5351\u5c5e\u3092\u542b\u3080\u3002\uff09<strong>\u53ca\u3073\u914d\u5076\u8005\u4ee5\u5916\u306e\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f<\/strong>\u3001\u305d\u306e\u8005\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u524d\u6761\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u540c\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b\u305d\u306e<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u767e\u5206\u306e\u4e8c\u5341\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\uff12\u3000\u524d\u9805\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u306b\u306f\u3001\u540c\u9805\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5351\u5c5e\u304c\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3064\u3066\u3044\u308b\u5834\u5408\u3092\u542b\u307e\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5351\u5c5e\u304c\u76f8\u7d9a\u958b\u59cb\u4ee5\u524d\u306b\u6b7b\u4ea1\u3057\u3001\u53c8\u306f\u76f8\u7d9a\u6a29\u3092\u5931\u3064\u305f\u305f\u3081\u3001\u4ee3\u8972\u3057\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u3064\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/span><span style=\"font-size: 11pt; color: #000000;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000073\"><span style=\"font-size: 11pt; color: #1155cc;\">e-GOV \u76f8\u7d9a\u7a0e\u6cd5 \u7b2c\u5341\u516b\u6761<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e0a\u8a18\u3001\u6761\u6587\u306e\u3068\u304a\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u30681\u89aa\u7b49\u306e\u8840\u65cf\u4ee5\u5916\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u304c2\u5272\u52a0\u7b97\u3055\u308c\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u7279\u5225\u7e01\u6545\u8005\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u4ee5\u5916\u3068\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u969b\u306f\u3001\u7533\u544a\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7533\u544a\u6f0f\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001<strong>\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8ffd\u5fb4\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">10-2.\u7279\u5225\u7e01\u6545\u8005\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u63a7\u9664\u3084\u7279\u4f8b\u304c\u3042\u308b<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u7a0e\u306b\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5229\u7528\u3067\u304d\u308b\u3044\u304f\u3064\u304b\u306e\u63a7\u9664\u3084\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u7279\u5225\u7e01\u6545\u8005\u306f\u3053\u306e\u3088\u3046\u306a\u63a7\u9664\u3084\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5177\u4f53\u7684\u306b\u3001\u7279\u5225\u7e01\u6545\u8005\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u63a7\u9664\u3084\u7279\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u7279\u5225\u7e01\u6545\u8005\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u63a7\u9664\u3084\u7279\u4f8b\u306e\u4f8b\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b\uff08\u914d\u5076\u8005\u63a7\u9664\uff09<\/strong><\/span><strong><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u969c\u5bb3\u8005\u63a7\u9664<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u672a\u6210\u5e74\u8005\u63a7\u9664<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u308c\u306b\u3088\u308a\u3001\u76f8\u7d9a\u4eba\u3088\u308a\u3082\u76f8\u7d9a\u7a0e\u304c\u591a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4f8b\u3048\u3070\u3001\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e333\u7d1a\u3092\u6301\u3063\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7279\u5225\u7e01\u6545\u8005\u304c\u540c\u3058\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e333\u7d1a\u3092\u6301\u3063\u3066\u3044\u3066\u3082\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001\u7279\u5225\u7e01\u6545\u8005\u3067\u30823,000\u4e07\u5186\u306e\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081<strong>\u3001<\/strong><\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u8ca1\u7523\u5206\u4e0e\u304c3,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u76f8\u7d9a\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">11.\u76f8\u7d9a\u306b\u4e0d\u5b89\u304c\u3042\u308b\u65b9\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/extensive-experience-in-handling-inheritance-tax-returns.jpg\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u3053\u307e\u3067\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u76f8\u7d9a\u306b\u3064\u3044\u3066\u4e0d\u5b89\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3001\u305c\u3072\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3044\u308b\u4eba\u306e\u4e2d\u306b\u306f\u3001<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u305d\u3082\u305d\u3082\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u3079\u304d\u304b\u60a9\u3093\u3067\u3044\u308b\u300d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u7279\u5225\u7e01\u6545\u8005\u3068\u3057\u3066\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u305f\u3044\u3051\u3069\u9032\u3081\u65b9\u304c\u5206\u304b\u3089\u305a\u4e0d\u5b89\u300d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u50b5\u6a29\u306e\u56de\u53ce\u3092\u3057\u305f\u3044\u3051\u3069\u3001\u76f8\u7d9a\u8ca1\u7523\u3067\u56de\u53ce\u3067\u304d\u308b\u306e\u304b\u77e5\u308a\u305f\u3044\u300d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u306a\u3069\u3068\u3001\u60a9\u3093\u3067\u3044\u308b\u4eba\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u3088\u3046\u306a\u60a9\u307f\u3082\u3001\u5f53\u6cd5\u4eba\u3078\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u76f8\u7d9a\u554f\u984c\u3092\u5168\u3066\u5305\u62ec\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u3054\u4f9d\u983c\u8005\u69d8\u306e\u3054\u7d0d\u5f97\u3044\u305f\u3060\u3051\u308b\u76f8\u7d9a\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5f53\u6cd5\u4eba\u304c\u76f8\u7d9a\u554f\u984c\u3092\u5305\u62ec\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u7406\u7531\u306f\u3001\u6b21\u306e3\u3064\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u76f8\u7d9a\u554f\u984c\u3092\u5305\u62ec\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u7406\u7531\u3011<\/strong><\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property?preview_id=1179&amp;preview_nonce=c8921b0c36&amp;_thumbnail_id=1178&amp;preview=true#11-1_5276\">11-1.\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e \u2500 \u5e74\u9593<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u4fe1\u983c\u3068\u5c02\u9580\u6027<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property?preview_id=1179&amp;preview_nonce=c8921b0c36&amp;_thumbnail_id=1178&amp;preview=true#11-2\">11-2.\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-administrator-of-inherited-property?preview_id=1179&amp;preview_nonce=c8921b0c36&amp;_thumbnail_id=1178&amp;preview=true#11-390\">11-3.\u5168\u56fd90\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">11-1.<\/span><span style=\"font-size: inherit;\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e \u2500 \u5e74\u9593<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u4fe1\u983c\u3068\u5c02\u9580\u6027<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/graph-sozoku.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u30012025\u5e749\u6708\u671f\uff08\uff11\u5e74\u9593\uff09\u3067<strong><span style=\"color: #e25041;\"><span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u30b5\u30dd\u30fc\u30c8<\/span><\/strong>\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u4ef6\u6570\u30fb\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u4ef6\u6570\u3068\u3082\u306b<strong><span style=\"color: #e25041;\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u5b9f\u7e3e<\/span><\/strong>\u3092\u8a87\u308a\u307e\u3059\u3002<\/p>\n<p>\u5728\u7c4d\u3059\u308b480\u540d\u4ee5\u4e0a\u306e\u76f8\u7d9a\u7a0e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u3001\u9577<u>\u5e74\u84c4\u7a4d\u3057\u3066\u304d\u305f\u30ce\u30a6\u30cf\u30a6\u3068\u5b9f\u52d9\u7d4c\u9a13\u3092\u793e\u5185\u306e\u72ec\u81ea\u30b7\u30b9\u30c6\u30e0\u3067\u5171\u6709<\/u>\u3057\u3001\u8907\u96d1\u306a\u8ca1\u7523\u8a55\u4fa1\u3084\u5404\u7a2e\u7279\u4f8b\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u3082\u7cbe\u5ea6\u306e\u9ad8\u3044\u5bfe\u5fdc\u3092\u53ef\u80fd\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u3069\u3053\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u3002\u300d<\/p>\n<p>\u305d\u3093\u306a\u65b9\u306b\u3053\u305d\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u3057\u3066\u306e\u5727\u5012\u7684\u306a\u5b9f\u7e3e\u3068\u4fe1\u983c\u3092\u6301\u3064\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u3054\u691c\u8a0e\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">11-2.<\/span><span style=\"font-size: inherit;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u5f01\u8b77\u58eb\u6cd5\u4eba\u30fb\u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba\u3092\u306f\u3058\u3081\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u306b\u7cbe\u901a\u3057\u305f\u5404\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u3092\u64c1\u3057\u3066\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u53e3\u5ea7\u89e3\u7d04\u624b\u7d9a\u304d\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u5bfe\u7b56\u307e\u3067\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u5168\u822c\u306e\u3054\u76f8\u8ac7\u306b\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306f\u7a0e\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u5f8b\u3084\u4e0d\u52d5\u7523\u3001\u91d1\u878d\u306b\u307e\u305f\u304c\u308b\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u8ab0\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u300c\u3069\u3053\u304b\u3089\u624b\u3092\u3064\u3051\u3066\u3088\u3044\u304b\u4e0d\u5b89\u300d\u3068\u3044\u3063\u305f\u304a\u60a9\u307f\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u30c8\u30fc\u30bf\u30eb\u306b\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">11-3.<\/span><span style=\"font-size: inherit;\">\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u5317\u6d77\u9053\u304b\u3089\u6c96\u7e04\u307e\u3067<strong><span style=\"color: #e25041;\">\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u304b\u6240\u306b\u4e8b\u52d9\u6240\u3092\u5c55\u958b<\/span><\/strong>\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3082<strong><span style=\"color: #e25041;\">\u5168\u56fd\u3069\u3053\u304b\u3089\u3067\u3082\u3054\u76f8\u8ac7\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5317\u6d77\u9053\u30fb\u6771\u5317\u3001\u95a2\u6771\u3001\u4e2d\u90e8\u3001\u95a2\u897f\u3001\u4e2d\u56fd\u30fb\u56db\u56fd\u3001\u4e5d\u5dde\u30fb\u6c96\u7e04\u3068\u3001\u5404\u30a8\u30ea\u30a2\u306b\u62e0\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306b\u8fd1\u3044\u4e8b\u52d9\u6240\u3067\u30b9\u30e0\u30fc\u30ba\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5730\u57df\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e0d\u52d5\u7523\u304c\u9060\u65b9\u306b\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u5404\u5730\u57df\u306e\u4e8b\u52d9\u6240\u304c\u9023\u643a\u3057\u3001\u8ca1\u7523\u8abf\u67fb\u304b\u3089\u7533\u544a\u624b\u7d9a\u304d\u307e\u3067\u4e00\u8cab\u3057\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u5168\u56fd\u5bfe\u5fdc\u30fb\u5730\u57df\u5bc6\u7740\u306e\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/kyotenmapsozoku.png\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u5168\u56fd\u306e\u4e8b\u52d9\u6240\u4e00\u89a7\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/branch.php\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4ebaHP\u3000\u56fd\u5185\u62e0\u70b9<\/a><\/p>\n<\/div>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">12\uff0e\u307e\u3068\u3081<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3068\u306f\u306a\u306b\u304b\u8a73\u3057\u304f\u89e3\u8aac\u3092\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6700\u5f8c\u306b\u3001\u8981\u70b9\u3092\u304a\u3055\u3089\u3044\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">\u25b6<strong>\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3068\u306f<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u88ab\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u4eba\u306b\u4ee3\u308f\u3063\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u8005<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u5f79\u5272\u306f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u3084\u76f8\u7d9a\u4eba\u3092\u8abf\u67fb\u3057\u3001\u50b5\u6a29\uff08\u501f\u91d1\uff09\u304c\u3042\u308c\u3070\u50b5\u6a29\u8005\u306b\u652f\u6255\u3044\u3092\u3057\u3001\u6e05\u7b97\u3092\u884c\u3046\u3053\u3068<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7279\u5225\u7e01\u6545\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u8ca1\u7523\u5206\u4e0e\u306e\u7533\u7acb\u3066\u3092\u884c\u3044\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u8005\u304c\u3044\u306a\u3051\u308c\u3070\u56fd\u306b\u5e30\u5c5e\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u5f79\u5272\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u5f79\u5272\u3092\u5b8c\u4e86\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u6a29\u9650\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u6a29\u9650\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: top; width: 51.7057%;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u4fdd\u5b58\u884c\u70ba\u30fb\u7ba1\u7406\u884c\u70ba<\/strong><\/span><\/td>\n<td style=\"background-color: #d9ead3; vertical-align: top; width: 48.1641%;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u51e6\u5206\u884c\u70ba<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 51.7057%;\"><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u306e\u72b6\u614b\u3092\u5909\u3048\u306a\u3044\u7bc4\u56f2\u3067\u8ca1\u7523\u3092\u7dad\u6301\u30fb\u5229\u7528\u3059\u308b\u3053\u3068<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u4f8b\uff09<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5efa\u7269\u306e\u4fee\u7e55\u5de5\u4e8b<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u8cc3\u8cb8\u5951\u7d04\u306e\u89e3\u9664\u306a\u3069<\/span><\/td>\n<td style=\"vertical-align: top; width: 48.1641%;\"><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u306e\u5f62\u3092\u5909\u3048\u308b\u884c\u70ba\u306e\u3053\u3068<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u4f8b\uff09<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e0d\u52d5\u7523\u306e\u58f2\u5374<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u682a\u5f0f\u306e\u58f2\u5374<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5bb6\u96fb\u5bb6\u5177\u306e\u51e6\u5206\u306a\u3069<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3092\u9078\u4efb\u3067\u304d\u308b\u6761\u4ef6\u306f\u3001\u6b21\u306e3\u3064\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u6761\u4ef6\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><strong>\u30fb\u6b20\u683c\u30fb\u5ec3\u9664\u3067\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5b9f\u969b\u306b\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u3059\u3079\u304d\u30b1\u30fc\u30b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u9078\u4efb\u7533\u7acb\u3066\u3092\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u2460\u50b5\u6a29\u8005\u3068\u3057\u3066\u50b5\u6a29\u306e\u56de\u53ce\u3092\u3057\u305f\u3044<\/strong><\/span><strong><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u2461\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u3051\u3069\u8ca1\u7523\u7ba1\u7406\u3092\u3057\u3066\u3044\u308b<br \/>\n<\/span><\/strong><span style=\"font-size: 11pt; color: #000000;\"><strong>\u2462\u7279\u5225\u7e01\u6545\u8005\u3068\u3057\u3066\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u305f\u3044<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3092\u884c\u3063\u3066\u3082\u3001\u7533\u7acb\u3066\u304c\u5374\u4e0b\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u4e0b\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u7533\u7acb\u3066\u304c\u5374\u4e0b\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u7533\u7acb\u3066\u524d\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<p><strong><span style=\"font-size: 11pt; color: #000000;\">\u3010\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u304c\u5374\u4e0b\u3055\u308c\u308b\u5834\u5408\u3011<\/span><\/strong><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><strong><span style=\"font-size: 11pt; color: #000000;\">\u2460\u76f8\u7d9a\u4eba\u304c\u5b58\u5728\u3057\u305f<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2461\u76f8\u7d9a\u8ca1\u7523\u304c\u5b58\u5728\u3057\u306a\u3044<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2462\u7533\u7acb\u3066\u6a29\u9650\u304c\u7121\u3044<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 11pt; color: #000000;\">\u2463\u4e88\u7d0d\u91d1\u3092\u652f\u6255\u308f\u306a\u3044<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u7533\u7acb\u3066\u3067\u5fc5\u8981\u3068\u306a\u308b\u8cbb\u7528\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u9078\u4efb\u7533\u7acb\u3066\u3067\u5fc5\u8981\u306a\u8cbb\u7528\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table style=\"width: 523.276pt;\" width=\"100%\">\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"background-color: #274e13; vertical-align: top;\"><span style=\"font-size: 11pt; color: #f3f3f3;\">\u9805\u76ee<\/span><\/td>\n<td style=\"background-color: #274e13; vertical-align: top;\"><span style=\"font-size: 11pt; color: #f3f3f3;\">\u8cbb\u7528\u76f8\u5834<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle;\"><span style=\"font-size: 11pt; color: #000000;\">\u7533\u7acb\u3066\u624b\u7d9a\u304d\u8cbb\u7528<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u53ce\u5165\u5370\u7d19\u3000800\u5186\u5206<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u9023\u7d61\u7528\u306e\u90f5\u4fbf\u5207\u624b\u30001,000\u5186\uff5e2,000\u5186<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5b98\u5831\u516c\u544a\u8cbb\u7528\u30005,075\u5186<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u6238\u7c4d\u8b04\u672c\u53d6\u5f97\u8cbb\u7528\u30001,000\u5186\uff5e5,000\u5186\u7a0b\u5ea6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9ead3; vertical-align: middle;\"><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba<\/span><span style=\"font-size: 11pt; color: #000000;\">\u306e\u5831\u916c\u3068\u306a\u308b\u4e88\u7d0d\u91d1<\/span><\/td>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">10\uff5e100\u4e07\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u306f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\">\u300c<strong>\u5229\u5bb3\u95a2\u4fc2\u4eba\u300d\u3082\u3057\u304f\u306f\u300c\u691c\u5bdf\u5b98\u300d\u304c\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u9078\u4efb\u7533\u7acb\u3066\u3092\u3059\u308b<\/strong><\/span><span style=\"font-size: 11pt; 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