{"id":1217,"date":"2022-12-06T00:00:00","date_gmt":"2022-12-05T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e5%ae%b6%e3%82%92%e7%9b%b8%e7%b6%9a%e3%81%97%e3%81%9f%e3%82%89%e7%9b%b8%e7%b6%9a%e7%a8%8e%e9%a1%8d%e3%81%8c%e5%ae%89%e3%81%8f%e3%81%aa%e3%82%8b%ef%bc%9f%ef%bd%9e%e3%80%8c%e5%b0%8f%e8%a6%8f%e6%a8%a1"},"modified":"2025-09-19T08:07:04","modified_gmt":"2025-09-18T23:07:04","slug":"shokibo-takuchi","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shokibo-takuchi","title":{"rendered":"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\uff1f\u8981\u4ef6\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-size: 12pt; color: 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rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c\u516d\u5341\u4e5d\u6761\u306e\u56db<\/a>\uff09<\/p>\n<p>\u81ea\u5b85\u3084\u4e8b\u696d\u7528\u306e\u571f\u5730\u7b49\u3092\u305d\u306e\u307e\u307e\u4f7f\u3044\u7d9a\u3051\u308b\u76f8\u7d9a\u4eba\u304c\u3001\u904e\u5927\u306a\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3057\u3066\u751f\u6d3b\u304c\u6210\u308a\u7acb\u305f\u306a\u304f\u306a\u308b\u306e\u3092\u9632\u3050\u76ee\u7684\u3067\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><u>\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u306e\u7a2e\u985e\u3084\u5e83\u3055\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u3046\u307e\u304f\u6d3b\u7528\u3059\u308c\u3070\u5927\u5e45\u306b\u8ab2\u7a0e\u4fa1\u683c\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<\/u>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u306a\u304b\u3067\u3082\u7279\u306b\u91cd\u8981\u306a\u5236\u5ea6\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/09\/g_lxmc4yifii-1720680303-1721193432_c3bb78a3816b-82796f66a5b6.png\" class=\"fr-draggable\" style=\"width: 90.1%;\" \/><\/p>\n<p style=\"text-align: left;\"><span style=\"font-size: 14px;\">\u203b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u4f8b<\/span><\/p>\n<h2 id=\"o4kxwj5umfk2e4w8jmp4p8\">2.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u306e\u7a2e\u985e<\/h2>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001<strong>\u3069\u3093\u306a\u571f\u5730\u3067\u3082\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002<br data-start=\"118\" data-end=\"121\" \/><br \/>\n<u>\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u306e\u7a2e\u985e\u306f\u5927\u304d\u304f\u5206\u3051\u3066<strong>\u300c\u81ea\u5b85\u306b\u4f7f\u3063\u3066\u3044\u305f\u571f\u5730\u300d\u300c\u4e8b\u696d\u306b\u4f7f\u3063\u3066\u3044\u305f\u571f\u5730\u300d\u300c\u8cb8\u4ed8\u4e8b\u696d\u306b\u4f7f\u3063\u3066\u3044\u305f\u571f\u5730\u300d<\/strong>\u306e3\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u3067\u4e0a\u9650\u9762\u7a4d\u3084\u6e1b\u984d\u5272\u5408\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/u>\u4e0b\u306e\u8868\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u306e\u7a2e\u985e\u3068\u6e1b\u984d\u5185\u5bb9<\/strong><\/span><\/p>\n<table width=\"100%\">\n<thead data-end=\"128\" data-start=\"86\">\n<tr data-end=\"128\" data-start=\"86\">\n<th data-col-size=\"sm\" data-end=\"94\" data-start=\"86\" style=\"width: 20.072%;\">\u5b85\u5730\u306e\u7a2e\u985e<\/th>\n<th data-col-size=\"sm\" data-end=\"106\" data-start=\"94\" style=\"width: 23.9384%; text-align: center;\">\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u306e\u4f8b<\/th>\n<th data-col-size=\"sm\" data-end=\"113\" data-start=\"106\" style=\"text-align: center; width: 15.1006%;\">\u4e0a\u9650\u9762\u7a4d<\/th>\n<th data-col-size=\"sm\" data-end=\"120\" data-start=\"113\" style=\"width: 13.5561%; text-align: center;\">\u6e1b\u984d\u5272\u5408<\/th>\n<th data-col-size=\"sm\" data-end=\"128\" data-start=\"120\" style=\"width: 27.3293%; text-align: center;\">\u30dd\u30a4\u30f3\u30c8<\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"441\" data-start=\"196\">\n<tr data-end=\"278\" data-start=\"196\">\n<th style=\"width: 20.072%;\">\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/th>\n<td data-col-size=\"sm\" data-end=\"229\" data-start=\"211\" style=\"width: 23.9384%;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u81ea\u5b85\u306e\u571f\u5730<\/strong><\/td>\n<td data-col-size=\"sm\" data-end=\"238\" data-start=\"229\" style=\"width: 15.1006%;\">330\u33a1\u307e\u3067<\/td>\n<td data-col-size=\"sm\" data-end=\"246\" data-start=\"238\" style=\"width: 13.5561%;\">80\uff05\u6e1b\u984d<\/td>\n<td data-col-size=\"sm\" data-end=\"278\" data-start=\"246\" style=\"width: 27.3293%;\">\u914d\u5076\u8005\u3084\u540c\u5c45\u89aa\u65cf\u306a\u3069\u304c\u76f8\u7d9a\u3057\u3066\u5c45\u4f4f\u3092\u7d9a\u3051\u308b\u5834\u5408\u306b\u5229\u7528\u53ef\u80fd<\/td>\n<\/tr>\n<tr data-end=\"363\" data-start=\"279\">\n<th style=\"width: 20.072%;\">\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/th>\n<td data-col-size=\"sm\" data-end=\"319\" data-start=\"294\" style=\"width: 23.9384%;\"><strong>\u5e97\u8217\u30fb\u5de5\u5834\u30fb\u4e8b\u52d9\u6240\u306a\u3069\u81ea\u5206\u306e\u4e8b\u696d\u306b\u4f7f\u308f\u308c\u3066\u3044\u305f\u571f\u5730<\/strong><\/td>\n<td data-col-size=\"sm\" data-end=\"328\" data-start=\"319\" style=\"width: 15.1006%;\">400\u33a1\u307e\u3067<\/td>\n<td data-col-size=\"sm\" data-end=\"336\" data-start=\"328\" style=\"width: 13.5561%;\">80\uff05\u6e1b\u984d<\/td>\n<td data-col-size=\"sm\" data-end=\"363\" data-start=\"336\" style=\"width: 27.3293%;\">\u88ab\u76f8\u7d9a\u4eba\u3084\u76f8\u7d9a\u4eba\u304c\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6<\/td>\n<\/tr>\n<tr data-end=\"441\" data-start=\"364\">\n<th style=\"width: 20.072%;\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/th>\n<td data-col-size=\"sm\" data-end=\"397\" data-start=\"379\" style=\"width: 23.9384%;\"><strong>\u30a2\u30d1\u30fc\u30c8\u30fb\u99d0\u8eca\u5834\u306a\u3069\u4eba\u306b\u8cb8\u3057\u3066\u3044\u305f\u571f\u5730<\/strong><\/td>\n<td data-col-size=\"sm\" data-end=\"406\" data-start=\"397\" style=\"width: 15.1006%;\">200\u33a1\u307e\u3067<\/td>\n<td data-col-size=\"sm\" data-end=\"414\" data-start=\"406\" style=\"width: 13.5561%;\">50\uff05\u6e1b\u984d<\/td>\n<td data-col-size=\"sm\" data-end=\"441\" data-start=\"414\" style=\"width: 27.3293%;\">\u6539\u6b63\u306b\u3088\u308a\u9069\u7528\u8981\u4ef6\u304c\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u8981\u6ce8\u610f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"n5nfztwb5apjphqj3mpmm\">3.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6<\/h2>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001<strong><u>\u300c\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u306e\u304b\u300d\u300c\u76f8\u7d9a\u5f8c\u306b\u3069\u3046\u4f7f\u3046\u306e\u304b\u300d<\/u><\/strong><u>\u3068\u3044\u3063\u305f\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u672c\u7ae0\u3067\u5b85\u5730\u306e\u7a2e\u985e\u3054\u3068\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u3054\u81ea\u8eab\u304c\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"1q6tqe13rgmffmrywtebe7\">3-1.\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff08\u81ea\u5b85\u306e\u571f\u5730\uff09\u306e\u5834\u5408<\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 30.6422%; text-align: center;\">\u76f8\u7d9a\u3059\u308b\u4eba<\/th>\n<th style=\"width: 40.1835%; text-align: center;\">\u4e3b\u306a\u6761\u4ef6<\/th>\n<th style=\"width: 29.1743%; text-align: center;\">\u9069\u7528\u306e\u3057\u3084\u3059\u3055<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 30.6422%;\">\u914d\u5076\u8005<\/td>\n<td style=\"width: 40.1835%;\">\u7121\u6761\u4ef6\u3067\u9069\u7528\u53ef\u80fd<\/td>\n<td style=\"width: 29.1743%;\">\u25ce \u3082\u3063\u3068\u3082\u4f7f\u3044\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6422%;\">\u540c\u5c45\u3057\u3066\u3044\u305f\u5b50\u3069\u3082\u306a\u3069<\/td>\n<td style=\"width: 40.1835%;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u4f4f\u307f\u7d9a\u3051\u308b<\/td>\n<td style=\"width: 29.1743%;\">\u25cb \u4f7f\u3044\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6422%;\">\u5225\u5c45\u306e\u5b50\u3069\u3082\u203b<\/td>\n<td style=\"width: 40.1835%;\">\u6301\u3061\u5bb6\u304c\u306a\u3044\u306a\u3069\u306e\u6761\u4ef6\u3042\u308a<\/td>\n<td style=\"width: 29.1743%;\">\u25b3 \u30b1\u30fc\u30b9\u306b\u3088\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u203b\u5225\u5c45\u3057\u3066\u3044\u305f\u5b50\u3069\u3082<\/strong>\u3067\u3082\u3001\u6301\u3061\u5bb6\u3092\u6301\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/ienakiko\" target=\"_blank\" rel=\"noopener\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3068\u306f\uff1f\u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b<\/a>\uff08\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\uff09<\/p>\n<h3 id=\"eohmwzq67posg8jbhdaxqh\">3-2.\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08\u81ea\u5206\u306e\u4e8b\u696d\u7528\u306e\u571f\u5730\uff09\u306e\u5834\u5408<\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 16.3194%; text-align: center;\">\u76f8\u7d9a\u3059\u308b\u4eba<\/th>\n<th style=\"width: 40.7986%; text-align: center;\">\u4e3b\u306a\u6761\u4ef6<\/th>\n<th style=\"width: 42.8819%; text-align: center;\">\u9069\u7528\u306e\u3057\u3084\u3059\u3055<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 16.3194%;\">\u5b50\u3069\u3082\u3084\u89aa\u65cf<\/td>\n<td style=\"width: 40.7986%;\">\u76f8\u7d9a\u5f8c\u3082\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068<\/td>\n<td style=\"width: 42.8819%;\">\u3007\u7d99\u7d9a\u3059\u308b\u610f\u601d\u304c\u3042\u308c\u3070\u4f7f\u3044\u3084\u3059\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<p>\u76f8\u7d9a\u3059\u308b\u4eba\u304c\u305d\u306e\u4e8b\u696d\u3092<strong>\u7d99\u7d9a\u3059\u308b\u3053\u3068<\/strong>\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u571f\u5730\u3092\u624b\u653e\u3055\u305a\u4fdd\u6709\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"sio5e93xa2ors7ne59vkdn\">3-3.\u8cb8\u4ed8\u4e8b\u696d\u7528\u306e\u571f\u5730\uff08\u30a2\u30d1\u30fc\u30c8\u30fb\u99d0\u8eca\u5834\u306a\u3069\uff09\u306e\u5834\u5408<\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 16.3629%;\">\u76f8\u7d9a\u3059\u308b\u4eba<\/th>\n<th style=\"width: 58.6371%; text-align: center;\">\u4e3b\u306a\u6761\u4ef6<\/th>\n<th style=\"width: 24.8841%; text-align: center;\">\u9069\u7528\u306e\u3057\u3084\u3059\u3055<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 16.3629%;\">\u76f8\u7d9a\u4eba\u306a\u3069\u89aa\u65cf<\/td>\n<td style=\"width: 58.6371%;\">\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u8cb8\u4ed8\u4e8b\u696d\u306b\u4f7f\u3063\u3066\u3044\u305f\u571f\u5730\u306b\u9650\u308b\u3002\u6539\u6b63\u3067\u8981\u4ef6\u53b3\u683c\u5316<\/td>\n<td style=\"width: 24.8841%;\">\u25b3 \u5236\u9650\u304c\u591a\u304f\u6ce8\u610f\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<p>\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067<strong>\u8cb8\u4ed8\u4e8b\u696d\u306b\u4f7f\u3063\u3066\u3044\u305f\u3053\u3068<\/strong>\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u9762\u7a4d\u306e\u4e0a\u9650\u304c<span style=\"font-size: 16px; color: #333333;\">200\u33a1\u3068<\/span>\u5c0f\u3055\u304f\u3001\u6e1b\u984d\u5272\u5408\u308250\uff05\u306b\u3068\u3069\u307e\u308b\u305f\u3081\u3001\u9069\u7528\u53ef\u5426\u306e\u5224\u65ad\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u3001<strong>\u300e\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u958b\u59cb\u3057\u305f\u8cb8\u4ed8\u4e8b\u696d\u306e\u5b85\u5730\u300f\u306f\u539f\u5247\u5bfe\u8c61\u5916<\/strong>\u3068\u306a\u308a\u3001\u8981\u4ef6\u304c\u53b3\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<h2 id=\"vpy7eo5z2slet0ize03g9p\">4.\u5177\u4f53\u4f8b\u3092\u3082\u3068\u306b\u89e3\u8aac\uff5c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u3068\u308f\u304b\u3063\u305f\u3089\u3001<span style=\"font-size: 16px; color: #333333;\">\u3069\u306e\u304f\u3089\u3044\u6e1b\u984d\u3067\u304d\u308b\u306e\u304b\u3092\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e<strong>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3010\u30b9\u30c6\u30c3\u30d72\u3011<\/span>\u305d\u306e\u571f\u5730\u304c<strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e<\/strong><strong>\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b<\/strong>\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3010\u30b9\u30c6\u30c3\u30d73\u3011<\/span>\u4e0a\u9650\u9762\u7a4d\u306e\u7bc4\u56f2\u5185\u3067\u3001\u5b9a\u3081\u3089\u308c\u305f <strong>\u6e1b\u984d\u5272\u5408\uff0880\uff05\u307e\u305f\u306f50\uff05\uff09<\/strong> \u3092\u304b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3010\u30b9\u30c6\u30c3\u30d74\u3011<\/span>\u6e1b\u984d\u5f8c\u306e\u91d1\u984d\u3092\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u53cd\u6620\u3055\u305b\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u4eca\u56de\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f<\/strong>\u4ee5\u4e0b\u306e\u4f8b\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u76f8\u7d9a\u3057\u305f\u571f\u5730\uff1a<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u81ea\u5b85\u306e\u571f\u5730<\/strong><\/li>\n<li>\u571f\u5730\u306e\u76f8\u7d9a\u4eba\uff1a<strong>\u540c\u5c45\u3057\u3066\u3044\u305f\u5b50\u3069\u3082<\/strong><\/li>\n<li>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a6,000\u4e07\u5186<\/li>\n<li>\n<p>\u9762\u7a4d\uff1a330\u33a1<\/p>\n<\/li>\n<li>\n<p>\u76f8\u7d9a\u4eba\u306f\u5b50\u3069\u30822\u4eba<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"h0wvj9axnd7m0surtc49w\">4-1.\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e<strong>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/h3>\n<p><span style=\"font-size: inherit;\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u6642\u306e\u8ca1\u7523\u306e\u4fa1\u984d<\/span><span style=\"font-size: 16px; color: #383838;\">\u3067\u3059\u3002\u571f\u5730\u306e\u5834\u5408\u3082\u3001<\/span>\u58f2\u8cb7\u4fa1\u683c\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u7570\u306a\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300e\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300f\u306b\u57fa\u3065\u304f\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<span style=\"font-size: 16px; color: #383838;\">\u4e00\u822c\u7684\u306b\u306f\u58f2\u8cb7\u4fa1\u683c\u3088\u308a\u4f4e\u3081\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/span>\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-assessment-amount\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u4ed6\u306e\u4fa1\u984d\u3068\u306e\u9055\u3044\u3001\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n<p>\u4eca\u56de\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f6,000\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3 id=\"fc533v0dq9btfxhrb18oi\">4-2.\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u305d\u306e\u571f\u5730\u304c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e<strong>\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b<\/strong>\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<\/h3>\n<p>\u3053\u3053\u30673\u7ae0\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u4eca\u56de\u306f\u81ea\u5b85\u306e\u571f\u5730\u3067\u3059\u304b\u3089\u3001<a href=\"#1q6tqe13rgmffmrywtebe7\" target=\"_self\">3-1\u306e\u56f3<\/a>\u3092\u4f7f\u3044\u307e\u3059\u3002\u76f8\u7d9a\u3059\u308b\u306e\u306f\u540c\u5c45\u3057\u3066\u3044\u305f\u5b50\u3069\u3082\u3067\u3059\u304b\u3089\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u4f4f\u307f\u7d9a\u3051\u308b\u300d\u306b\u5f53\u3066\u306f\u307e\u308c\u3070\u3001\u9069\u7528\u53ef\u80fd\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/09\/6wi3g3ve6ex-8cd6f6189ef7.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"yv9htdydx5eiwjfe5yh4wb\">4-3.\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u4e0a\u9650\u9762\u7a4d\u306e\u7bc4\u56f2\u5185\u3067\u3001\u5b9a\u3081\u3089\u308c\u305f <strong>\u6e1b\u984d\u5272\u5408<\/strong>\u3092\u304b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/h3>\n<p>\u4eca\u56de\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u571f\u5730\u3067\u3059\u304b\u3089\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u884c\u3092\u898b\u307e\u3059\u3002\u4e0a\u9650\u9762\u7a4d\u306f330\u33a1\u3067\u3059\u304b\u3089\u3001\u8a72\u5f53\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3079\u3066\u306e\u9762\u7a4d\u306b\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u6e1b\u984d\u5272\u5408\u306f80\uff05\u3067\u3059\u3002<br \/>\n\u203b\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u9762\u7a4d\u304c\u4e0a\u9650\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u4e0a\u9650\u307e\u3067\u306e\u90e8\u5206\u306b\u306e\u307f\u6e1b\u984d\u304c\u9069\u7528\u3055\u308c\u3001\u8d85\u3048\u305f\u90e8\u5206\u306f\u901a\u5e38\u306e\u8a55\u4fa1\u984d\u306e\u307e\u307e\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u4e0a\u9650\u9762\u7a4d\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#d8i7bjvh5zbvij0rczoodp\" target=\"_self\">Q6. \u4e0a\u9650\u9762\u7a4d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/09\/7zpbm4yizeq-135aba020eb7.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u5b9f\u969b\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 18px;\">6,000\u4e07\u5186 \u00d7 (1 &#8211; 0.8) \uff1d <\/span><strong><span style=\"font-size: 18px;\">1,200\u4e07\u5186<\/span><\/strong><\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f6,000\u4e07\u5186\u304b\u30891,200\u4e07\u5186\u306b\u5927\u5e45\u306b\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"cnpbqyh8arra8b1a398evp\">4-4.\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u6e1b\u984d\u5f8c\u306e\u91d1\u984d\u3092\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u53cd\u6620\u3055\u305b\u307e\u3059\u3002<\/h3>\n<p>\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u3092\u571f\u5730\u306e\u307f\u3068\u4eee\u5b9a\u3057\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u76f8\u7d9a\u4eba\u306f\u5b50\u3069\u30822\u4eba\u306a\u306e\u3067\u3001\u57fa\u790e\u63a7\u9664\u984d\uff08\u3053\u306e\u91d1\u984d\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3068\u3044\u3046\u91d1\u984d\uff09\u306f\u300c3,000\u4e07\u5186 \uff0b 600\u4e07\u5186 \u00d7 2\u4eba \uff1d 4,200\u4e07\u5186\u300d\u3067\u3059\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30b3\u30e9\u30e0\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-basicdeduction\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f\uff5c\u63a7\u9664\u984d\u3084\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/p>\n<p>\u6e1b\u984d\u5f8c\u306e\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306f1,200\u4e07\u5186\u3067\u3059\u304b\u3089\u3001<br data-start=\"178\" data-end=\"181\" \/><br \/>\n\u57fa\u790e\u63a7\u9664\u306e4,200\u4e07\u5186\u3092\u4e0b\u56de\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306f<strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/strong>\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057<span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e<\/span>\u7279\u4f8b\u3092\u4f7f\u308f\u306a\u3051\u308c\u3070\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306f6,000\u4e07\u5186\u306e\u307e\u307e\u3067\u3059\u3002<br data-start=\"293\" data-end=\"296\" \/><br \/>\n\u305d\u306e\u5834\u5408\u30016,000\u4e07\u5186 \uff0d \u57fa\u790e\u63a7\u96644,200\u4e07\u5186 \uff1d 1,800\u4e07\u5186\u304c\u8ab2\u7a0e\u4fa1\u683c\u3068\u306a\u308a\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e<\/span>\u7279\u4f8b\u3092\u4f7f\u3046\u304b\u3069\u3046\u304b\u3067\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u304b\u3069\u3046\u304b\u3001\u3042\u308b\u3044\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u91d1\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2 id=\"r825eyqtt78owjfg3gwgik\">5.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n<p><strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u81ea\u52d5\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9069\u7528\u306b\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u8a08\u7b97\u306e\u660e\u7d30\u66f8\u3084\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u5199\u3057\u306a\u3069\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5fc5\u8981\u66f8\u985e\u306f\u56fd\u7a0e\u5e81HP\u300e<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2023\/pdf\/E11.pdf\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u969b\u306b\u63d0\u51fa\u3057\u3066\u3044\u305f\u3060\u304f\u4e3b\u306a\u66f8\u985e<\/a>\u300f\u306e\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff0816 \u30da\u30fc\u30b8\u53c2\u7167\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u300d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><u>\u306a\u304a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u304c\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306b\u306a\u308a\u3001\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<p>&nbsp;<\/p>\n<h2>6.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u65e9\u3081\u306b\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><u>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001<strong>\u9069\u7528\u3067\u304d\u308b\u6761\u4ef6\u304c\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8907\u96d1\u306a\u5236\u5ea6<\/strong>\u3067\u3059\u3002<\/u><\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u306e\u7a2e\u985e\u3084\u9762\u7a4d\u306e\u4e0a\u9650\u3001\u76f8\u7d9a\u4eba\u306e\u6761\u4ef6\u306a\u3069\u3001\u5236\u5ea6\u306b\u306f\u7d30\u304b\u306a\u30eb\u30fc\u30eb\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u8aa4\u3063\u305f\u5224\u65ad\u3092\u3059\u308b\u3068\u7279\u4f8b\u3092\u53d7\u3051\u3089\u308c\u305a\u306b\u3001<strong>\u60f3\u5b9a\u5916\u306e\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u30ea\u30b9\u30af<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u539f\u5247\u3068\u3057\u3066\u7279\u4f8b\u3092\u4f7f\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001<strong>\u65e9\u3081\u306b\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059<\/strong>\u3002\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u500b\u5225\u306e\u4e8b\u60c5\u306b\u5fdc\u3058\u305f\u6700\u9069\u306a\u5224\u65ad\u3084\u3001\u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099\u6f0f\u308c\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff1f\u305d\u306e\u7406\u7531\u3068\u9078\u3073\u65b9\u30fb\u8cbb\u7528\u3092\u5fb9\u5e95\u89e3\u8aac<\/a><\/p>\n<h2 id=\"paegwl7vo694gz7maw1nox\">7.\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306e\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"tr8cpds771anpnls51u1h\">Q1. \u4e00\u7dd2\u306b\u4f4f\u3093\u3067\u3044\u306a\u304f\u3066\u3082\u300c\u5bb6\u306a\u304d\u5b50\u300d\u3067\u3042\u308c\u3070\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. \u306f\u3044\u3002\u5225\u5c45\u3057\u3066\u3044\u3066\u3082\u3001\u81ea\u5206\u3084\u914d\u5076\u8005\u304c\u6301\u3061\u5bb6\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u300c\u5bb6\u306a\u304d\u5b50\u300d\u306e\u5834\u5408\u306f<span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e<\/span>\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d30\u304b\u3044\u8981\u4ef6\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/ienakiko\" target=\"_blank\" rel=\"noopener\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3068\u306f\uff1f\u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b<\/a><\/p>\n<h3 id=\"dfpeoatef5fy1p07oyitn\">Q2. \u5efa\u7269\u306b\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p>A.<span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001<\/span><span style=\"font-size: 16px; color: #333333;\">\u5efa\u7269\u90e8\u5206\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/span> \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306f\u3042\u304f\u307e\u3067\u300c\u571f\u5730\u300d\u3067\u3059\u3002\u5efa\u7269\u306e\u8a55\u4fa1\u306f\u901a\u5e38\u901a\u308a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u542b\u3081\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"lzymkm304rj5rplpzlhlq6\">Q3. \u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. \u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u9069\u7528\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u767b\u8a18\u4e0a\u306e\u6271\u3044\u300d\u3067\u3059\u3002<\/p>\n<p>\u5efa\u7269\u304c\u533a\u5206\u767b\u8a18\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u3066\u3082\u3001\u3067\u304d\u306a\u304f\u3066\u30821\u3064\u306e\u5bb6\u5c4b\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u540c\u5c45\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u533a\u5206\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u5225\u306e\u5bb6\u5c4b\u3068\u898b\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u540c\u5c45\u3068\u3057\u3066\u306f\u6271\u308f\u308c\u307e\u305b\u3093\u3002\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u304b\u8ff7\u3063\u305f\u969b\u306b\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"33lov3bxflifu28jdibchl\">Q4. \u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u3063\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. \u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u3001<\/p>\n<ul>\n<li>\u8981\u4ecb\u8b77\u8a8d\u5b9a\u307e\u305f\u306f\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u3053\u3068<\/li>\n<li>\u8001\u4eba\u798f\u7949\u6cd5\u7b49\u306b\u898f\u5b9a\u3059\u308b\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u3053\u3068<\/li>\n<li>\u3082\u3068\u3082\u3068\u4f4f\u3093\u3067\u3044\u305f\u81ea\u5b85\u3092\u6301\u3061\u7d9a\u3051\u3066\u3044\u305f\u3053\u3068\u306a\u3069<\/li>\n<\/ul>\n<p>\u3068\u3044\u3063\u305f\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u81ea\u5b85\u306e\u5b85\u5730\u3092\u5c45\u4f4f\u7528\u5b85\u5730\u3068\u3057\u3066\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u8001\u4eba\u30db\u30fc\u30e0\u306e\u5165\u6240\u8a3c\u660e\u66f8\u3084\u4ecb\u8b77\u8a8d\u5b9a\u306e\u66f8\u985e\u306a\u3069\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shokibotakuchi-rojinhome\" target=\"_blank\" rel=\"noopener\">\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b4\u3064\u306e\u4f8b<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000No.3307\u2003<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3307.htm\" target=\"_blank\" rel=\"noopener\">\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b<\/a><\/p>\n<h3 id=\"xjrsjh14iyrb07zqcaft3v\">Q5. \u30de\u30f3\u30b7\u30e7\u30f3\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. \u306f\u3044\u3001\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u300c\u571f\u5730\u300d\u304c\u5bfe\u8c61\u306e\u305f\u3081\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5834\u5408\u3082 \u6577\u5730\u306e\u6301\u5206\u90e8\u5206 \u306b\u5bfe\u3057\u3066\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u5168\u4f53\u306e\u6577\u5730\u304c1,000\u33a1\u3067\u3001\u81ea\u5206\u306e\u6301\u5206\u5272\u5408\u304c10\uff05\u306a\u3089\u3001100\u33a1\u5206\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002\u6301\u5206\u5272\u5408\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3059\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-apartment-inheritance-tax\" target=\"_blank\" rel=\"noopener\">\u3010\u8a55\u4fa1\u65b9\u6cd5\u307e\u3068\u3081\u3011\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\u306e\uff1f<\/a><\/p>\n<h3 id=\"d8i7bjvh5zbvij0rczoodp\">Q6. \u4e0a\u9650\u9762\u7a4d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. \u4e0a\u9650\u9762\u7a4d\u307e\u3067\u306f<span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e<\/span>\u7279\u4f8b\u304c\u4f7f\u3048\u307e\u3059\u304c\u3001\u305d\u308c\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u901a\u5e38\u306e\u8a55\u4fa1\u984d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u76f8\u7d9a\u3057\u305f\u571f\u5730\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u306e\u571f\u5730<\/li>\n<li>\u571f\u5730\u306e\u76f8\u7d9a\u4eba\uff1a\u540c\u5c45\u3057\u3066\u3044\u305f\u5b50\u3069\u3082<\/li>\n<li>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a9,000\u4e07\u5186<\/li>\n<li>\u9762\u7a4d\uff1a400\u33a1<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u3001\u7279\u4f8b\u306e\u4e0a\u9650\u9762\u7a4d\u306f330\u33a1\u306780\uff05\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u9762\u7a4d\u306f<span style=\"font-size: 16px; color: #333333;\">400\u33a1\u3067\u3059\u304b\u3089\u3001<\/span>\u8d85\u904e\u90e8\u5206\u306e70\u33a1\u306f\u901a\u5e38\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\ud83d\udc49 \u8a08\u7b97\u3059\u308b\u3068\u3001<\/p>\n<p class=\"attention-p\">330\u33a1\u5206\uff1a9,000\u4e07\u5186 \u00d7 (330\/400) \u00d7 (1 &#8211; 0.8) \uff1d <strong>1,485\u4e07\u5186<\/strong><br \/>\n70\u33a1\u5206\uff1a9,000\u4e07\u5186 \u00d7 (70\/400) \uff1d <strong>1,575\u4e07\u5186<\/strong><\/p>\n<p class=\"attention-p\">1,485\u4e07\u5186 \uff0b 1,575\u4e07\u5186 \uff1d 3,060\u4e07\u5186<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u672c\u67659,000\u4e07\u5186\u3060\u3063\u305f\u8a55\u4fa1\u984d\u304c\u30013,060\u4e07\u5186\u307e\u3067\u6e1b\u984d\u3055\u308c\u308b\u3068\u3044\u3046\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"yzaisqwx48wzwizbvuetl\">Q7. \u907a\u7523\u5206\u5272\u304c\u307e\u3068\u307e\u3063\u3066\u3044\u306a\u3044\u3068\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. \u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u3068\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u672a\u5206\u5272\u306e\u5834\u5408\u306f\u4e00\u65e6\u7279\u4f8b\u3092\u4f7f\u308f\u305a\u7533\u544a\u3057\u3001\u5f8c\u304b\u3089\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u3067\u5bfe\u5fdc\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"vcyc6mmtt4qzmqdan7s0b\">Q8.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u5b85\u5730\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">A.\u00a0<\/span>\u751f\u524d\u8d08\u4e0e\u3067\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u3092\u9078\u629e\u3057\u3066\u5b50\u3069\u3082\u306b\u81ea\u5b85\u3092\u8d08\u4e0e\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u5b85\u5730\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3067\u306f\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u4f7f\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u5236\u5ea6\u3092\u4f7f\u3046\u304b\u3069\u3046\u304b\u306f\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u3078\u306e\u5f71\u97ff\u3092\u898b\u636e\u3048\u3066\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" target=\"_blank\" 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