{"id":1315,"date":"2022-12-27T00:00:00","date_gmt":"2022-12-26T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e9%a1%8d%e3%81%ae2%e5%89%b2%e5%8a%a0%e7%ae%97%e3%81%a8%e3%81%af%ef%bc%9f"},"modified":"2025-10-07T14:29:23","modified_gmt":"2025-10-07T05:29:23","slug":"sozokuzei-2warikasan","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuzei-2warikasan","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\uff5c\u5bfe\u8c61\u8005\u30fb\u4f8b\u5916\u30fb\u3088\u304f\u3042\u308b\u8cea\u554fQ&#038;A\u4ed8\u304d\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"<header>\n<div><\/div>\n<\/header>\n<p>\u300c\u76f8\u7d9a\u7a0e\u304c\u300e2\u5272\u52a0\u7b97\u300f\u3055\u308c\u308b\u3063\u3066\u3069\u3046\u3044\u3046\u3053\u3068\u3060\u308d\u3046\u3002\u300d<br data-start=\"157\" data-end=\"160\" \/><br \/>\n\u300c\u5b6b\u3084\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u3057\u305f\u3089\u3001\u7a0e\u984d\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u306e\u3060\u308d\u3046\u304b\u3002\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u69d8\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306f\u3001\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u300c\u914d\u5076\u8005\u30fb\u5b50\u30fb\u89aa\u30fb\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5b6b\u3084\u3072\u5b6b\u300d<u>\u4ee5\u5916<\/u>\u304c\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u304c2\u5272\u5897\u3057\u306b\u306a\u308b\u5236\u5ea6<\/strong>\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5b6b\u3084\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u304c\u9069\u7528\u3055\u308c\u308b\u4eba\u306f\u8ab0\u306a\u306e\u304b\u30fb\u6df7\u4e71\u3057\u304c\u3061\u306a\u30b1\u30fc\u30b9\u3084\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u3001\u521d\u3081\u3066\u306e\u65b9\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u672c\u8a18\u4e8b\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306b\u3064\u3044\u3066\u7591\u554f\u3084\u4e0d\u5b89\u3092\u304a\u6301\u3061\u306e\u65b9\u3005\u306e\u304a\u5f79\u306b\u7acb\u3066\u3070\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n<h2 id=\"p41t9amyeon2a1icd44b\">1. \u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306f\uff1f<\/h2>\n<p><strong><u>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97<\/u><\/strong><u>\u3068\u306f\u3001\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u3001<strong>\u300c\u914d\u5076\u8005\u30fb\u5b50\u30fb\u89aa\u30fb\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5b6b\u3084\u3072\u5b6b\u300d\u4ee5\u5916\u304c<\/strong>\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u3001<strong>\u305d\u306e\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u304c2\u5272\u5897\u3057<\/strong>\u306b\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/u><\/p>\n<blockquote>\n<p><em>\uff08\u76f8\u7d9a\u7a0e\u984d\u306e\u52a0\u7b97\uff09<\/em><\/p>\n<p><em>\u7b2c\u5341\u516b\u6761\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<\/strong>\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\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<strong>\u305d\u306e\u767e\u5206\u306e\u4e8c\u5341\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d<\/strong>\u3068\u3059\u308b\u3002\uff08<\/em><a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073#Mp-Ch_2-Se_1-At_18\" target=\"_blank\" rel=\"noopener\"><em>\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\u5341\u516b\u6761<\/em><\/a><em>\uff09<\/em><\/p>\n<\/blockquote>\n<p>\u4f8b\u5916\u3084\u6df7\u4e71\u3057\u3084\u3059\u3044\u30d1\u30bf\u30fc\u30f3\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6b21\u7ae0\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"8byc4leps2uxjbdchuiy7i\">\u203b\u305d\u3082\u305d\u3082\u306a\u305c2\u5272\u52a0\u7b97\u3055\u308c\u308b\u306e\u304b\uff1f<\/h3>\n<p>\u305d\u3082\u305d\u3082\u306a\u305c\u76f8\u7d9a\u7a0e\u306e\uff12\u5272\u52a0\u7b97\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u7406\u7531\u306f\u4e3b\u306b\uff12\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u3064\u76ee\u306e\u7406\u7531\u306f\u3001<strong>\u907a\u7523\u306e\u5f79\u5272\u306f\u907a\u3055\u308c\u305f\u5bb6\u65cf\u306e\u751f\u6d3b\u3092\u652f\u3048\u308b\u3053\u3068<\/strong>\u3068\u3044\u3046\u8003\u3048\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3059\u3002<u>\u3053\u306e\u8003\u3048\u304b\u3089\u3001\u8840\u7e01\u95a2\u4fc2\u304c\u8fd1\u3044\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u3088\u308a\u3082\u3001\u9060\u3044\u89aa\u65cf\u3084\u305d\u306e\u4ed6\u306e\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u8ca0\u62c5\u3092\u91cd\u304f\u3059\u308b\u306e\u304c\u516c\u5e73\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u4e8c\u3064\u76ee\u306e\u7406\u7531\u306f\u3001<strong>\u8ab2\u7a0e\u306e\u516c\u5e73\u6027\u3092\u4fdd\u3064\u305f\u3081<\/strong>\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5b50\u3069\u3082\u3092\u98db\u3070\u3057\u3066\u5b6b\u304c\u76f4\u63a5\u907a\u7523\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001<u>\u672c\u6765\u300c\u89aa \u2192 \u5b50 \u2192 \u5b6b\u300d\u30682\u56de\u8ab2\u7a0e\u3055\u308c\u308b\u306f\u305a\u306e\u3068\u3053\u308d\u304c\u30011\u56de\u5206\u7701\u7565\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/u>\u305d\u306e\u4e0d\u516c\u5e73\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u30012\u5272\u3092\u52a0\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2 id=\"w0t8c9gry7xd38fxkatm\">2. \u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u304c\u9069\u7528\u3055\u308c\u308b\u4eba\u30fb\u3055\u308c\u306a\u3044\u4eba<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001<u><strong>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u304c\u9069\u7528<\/strong><\/u><strong><u>\u3055\u308c\u308b\u4eba\u30fb\u3055\u308c\u306a\u3044<\/u><\/strong>\u4eba\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/10\/ecmu4n3gf8-05ca89a921d2-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 81.38%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\" target=\"_blank\" rel=\"noopener\">No.4157\u2003\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><\/p>\n<h3 id=\"6gfhks6mmp9443s9gnrcba\">2-1. \u76f8\u7d9a\u7a0e\u306e\uff12\u5272\u52a0\u7b97\u304c\u9069\u7528\u3055\u308c\u308b\u4eba<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u304c\u9069\u7528<strong><u>\u3055\u308c\u308b<\/u><\/strong>\u306e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span class=\"fr-close-ul\">\u5b6b\u30fb\u5b6b\u990a\u5b50\uff08<\/span><span class=\"fr-close-ul\"><strong>\u4ee3\u8972\u76f8\u7d9a\u4eba\u3092\u9664\u304f<\/strong><\/span><span class=\"fr-close-ul\">\uff09<\/span><\/li>\n<li>\u5144\u5f1f\u59c9\u59b9<\/li>\n<li>\u7525\u30fb\u59ea<span style=\"font-size: 16px; color: #383838;\">\uff08\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u3001\u4e09\u89aa\u7b49\u8840\u65cf\uff09<\/span><\/li>\n<li>\u305d\u306e\u4ed6\u3001\u907a\u8a00\u306b\u3088\u308a\u907a\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u89aa\u65cf\u3084\u53cb\u4eba\u30fb\u77e5\u4eba\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u300c\u4ee3\u8972\u76f8\u7d9a\u4eba\uff08\u3060\u3044\u3057\u3085\u3046\u305d\u3046\u305e\u304f\u306b\u3093\uff09\u300d\u3068\u306f\u3001\u672c\u6765\u76f8\u7d9a\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u4eba\uff08\u5b50\u3069\u3082\u306a\u3069\uff09\u304c\u3059\u3067\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u4eba\u306e\u5b50\u3069\u3082\uff08\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u898b\u308b\u3068\u5b6b\u306a\u3069\uff09\u3067\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3059\u308b\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n<span style=\"background-color: transparent; word-spacing: normal;\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/daishusozoku\" style=\"word-spacing: normal;\" target=\"_blank\" rel=\"noopener\">\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\uff1f \uff5e\u76f8\u7d9a\u4eba\u3068\u305d\u306e\u7bc4\u56f2\uff5e<\/a><\/p>\n<h3 id=\"hqm4vccnaamhjq1s1pkjq\">2-2. \u76f8\u7d9a\u7a0e\u306e\uff12\u5272\u52a0\u7b97\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u4eba<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u304c\u9069\u7528<strong><u>\u3055\u308c\u306a\u3044<\/u><\/strong>\u306e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u914d\u5076\u8005\uff08\u592b\u3001\u59bb\uff09<\/li>\n<li>\u5b9f\u5b50<\/li>\n<li>\u89aa\uff08\u7236\u3001\u6bcd\uff09<\/li>\n<li>\u5b9f\u5b50\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\uff08\u5b6b\u30fb\u5b6b\u990a\u5b50\u306a\u3069\uff09<\/li>\n<li>\u5b6b\u4ee5\u5916\u306e\u990a\u5b50<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"a4lbzs1n444azwj76vsq46\">3.\u6df7\u4e71\u3057\u304c\u3061\u306a2\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u6df7\u4e71\u3057\u304c\u3061\u306a\uff12\u3064\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"igpjd579zk95jdye8ios1f\">3-1.\u3010\u6df7\u4e71\u3057\u304c\u3061\u306a\u30b1\u30fc\u30b9\u2460\u3011\u300c\u5b6b\u990a\u5b50\u300d\u306f2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61<\/h3>\n<p><strong>\u5b6b<\/strong><strong><u>\u4ee5\u5916<\/u><\/strong>\u306e\u990a\u5b50\u306f2\u5272\u52a0\u7b97\u3055\u308c\u307e\u305b\u3093\u304c\u3001<strong>\u5b6b\u3092\u990a\u5b50\u306b\u3057\u3066\u3044\u305f\u5834\u5408\uff08\u5b6b\u990a\u5b50\uff09\u306f2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/10\/b61dr438gxj-0f8ef4dc88a8-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 68.49%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308c\u3070\u3001\u5b50\u3078\u306e\u76f8\u7d9a\u3092\u98db\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u6a5f\u4f1a\u3092\uff11\u56de\u6e1b\u3089\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u516c\u5e73\u6027\u3092\u4fdd\u3064\u89b3\u70b9\u304b\u3089\u300c<strong>\u5b6b\u990a\u5b50\u300d\u306f\u76f8\u7d9a\u7a0e\u4e0a\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u304a\u5b6b\u3055\u3093\u3068\u990a\u5b50\u7e01\u7d44\u3092\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u304a\u5b6b\u3055\u3093\u306e\u652f\u6255\u3046\u76f8\u7d9a\u7a0e\u304c2\u5272\u5897\u3048\u3066\u3057\u307e\u3046\u3053\u3068\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\/magowo-yoshi\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3067\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/p>\n<h3 id=\"iu3jp5o2amedua6ab79uss\">3-2.\u3010\u6df7\u4e71\u3057\u304c\u3061\u306a\u30b1\u30fc\u30b9\u2461\u3011<span style=\"font-size: inherit;\">\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u990a\u5b50\u306f\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044<\/span><\/h3>\n<p><strong>\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u990a\u5b50\u306f\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/10\/iv0gqi3b5j-8f710facae46-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 65.76%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u300c\u4ee3\u8972\u76f8\u7d9a\u4eba\u300d\u3068\u306f\u3001\u672c\u6765\u76f8\u7d9a\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u4eba\u304c\u3059\u3067\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3059\u308b<span style=\"font-size: 16px; color: #333333;\">\u305d\u306e\u4eba<\/span>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><u>\u5b6b\u3084\u5b6b\u990a\u5b50\u306f2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3067\u3059\u304c\u3001<strong>\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u3084\u5b6b\u990a\u5b50\u306f\u4f8b\u5916\u3067\u30012\u5272\u52a0\u7b97\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/u><\/p>\n<p>\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u306f\u3001\u6c11\u6cd5\u4e0a\u300c\u4e8c\u89aa\u7b49\u306e\u8840\u65cf\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306f\u300c\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u300d\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u306e\u7acb\u5834\uff09\u3068\u8003\u3048\u30662\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u300c\u5b6b\u990a\u5b50\u300d\u3082\u3001\u990a\u5b50\u3068\u3057\u3066\u306e\u7acb\u5834\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u7acb\u5834\u3068\u4e8c\u91cd\u306e\u76f8\u7d9a\u8cc7\u683c\u3092\u3082\u3063\u3066\u3044\u308b\u305f\u3081\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"f26jfk0v2u41u4e2ad2ms\">4. \u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08Q&amp;A\uff09<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"gvlmcxruzqbr1681k3c31e\">Q1. \u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u306f2\u5272\u52a0\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong>A. <\/strong><strong>\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u306f<\/strong><strong>2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/strong><br data-start=\"149\" data-end=\"152\" \/><br \/>\n\u672c\u6765\u76f8\u7d9a\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u5b50\u3069\u3082\u306a\u3069\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5b50\u3069\u3082\u306e\u5b50\uff08\u5b6b\uff09\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3057\u307e\u3059\u3002\u3053\u306e\u300c\u4ee3\u8972\u76f8\u7d9a\u4eba\u300d\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u306e\u5730\u4f4d\u3092\u5f15\u304d\u7d99\u3050\u305f\u3081\u30012\u5272\u52a0\u7b97\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001<a href=\"#iu3jp5o2amedua6ab79uss\" target=\"_self\">\u3010\u6df7\u4e71\u3057\u304c\u3061\u306a\u30b1\u30fc\u30b9\u2461\u3011\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u990a\u5b50\u306f\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"8addu9k602mopdm3ggfch\">Q2. \u76f8\u7d9a\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u5185\u306b\u53ce\u307e\u308b\u5834\u5408\u3067\u30822\u5272\u52a0\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong>A. \u76f8\u7d9a\u7a0e\u984d\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306f\u30012\u5272\u52a0\u7b97\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br data-start=\"320\" data-end=\"323\" \/><br \/>\n2\u5272\u52a0\u7b97\u306f\u300c\u5404\u4eba\u306e\u7a0e\u984d\u63a7\u9664\u524d\u306e\u76f8\u7d9a\u7a0e\u984d\u300d\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6b63\u5473\u306e\u907a\u7523\u984d\u304c\u57fa\u790e\u63a7\u9664\u306e\u7bc4\u56f2\u5185\u3067\u3001\u76f8\u7d9a\u7a0e\u304c\u30bc\u30ed\u306b\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u52a0\u7b97\u3082\u30bc\u30ed\u3067\u3059\u3002<\/p>\n<h3 id=\"htyvd8q38aazyys4ib7829\">Q3. \u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u3084\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408\u30012\u5272\u52a0\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong>A. \u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u306f\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306a\u3069\u306e\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3084\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3067\u3082\u3001\u5b50\u306f\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u306e\u305f\u3081\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong>\u4e00\u65b9\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304f\u306a\u308b\u305f\u3081\u3001<a href=\"#iu3jp5o2amedua6ab79uss\" target=\"_self\">3-2<\/a>\u3067\u304a\u8a71\u3057\u305f\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u3068\u306f\u3044\u3048\u306a\u304f\u306a\u308a\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/07\/01.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u907a\u8d08\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97<\/a><\/p>\n<h3 id=\"ul885zbuqhgim33etb8he\">Q4. \u5b6b\u304c\u990a\u5b50\u306e\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>A.\u5b6b\u3092\u990a\u5b50\u306b\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001<strong>2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u306e\u3067<\/strong>\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u5b6b\u990a\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p><a href=\"#a4lbzs1n444azwj76vsq46\" target=\"_self\">\u3010\u6df7\u4e71\u3057\u304c\u3061\u306a\u30b1\u30fc\u30b9\u2460\u3011\u300c\u5b6b\u990a\u5b50\u300d\u306f2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61<\/a>\u3001<a href=\"#iu3jp5o2amedua6ab79uss\" target=\"_self\">\u3010\u6df7\u4e71\u3057\u304c\u3061\u306a\u30b1\u30fc\u30b9\u2461\u3011\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u990a\u5b50\u306f\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"gm6m84z9nabckpev7bih1m\">Q5. \u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f2\u5272\u52a0\u7b97\u3067\u3059\u304b\uff1f<\/h3>\n<p><strong>A. \u306f\u3044\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/strong><br data-start=\"762\" data-end=\"765\" \/><br \/>\n\u5144\u5f1f\u59c9\u59b9\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u76f4\u7cfb\u5351\u5c5e\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u3068\u306f\u6271\u3044\u304c\u7570\u306a\u308a\u3001\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5144\u5f1f\u304c\u990a\u5b50\u3060\u3063\u305f\u5834\u5408\u306b\u306f\u6cd5\u5f8b\u4e0a\u306f\u300c\u5b50\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u3068\u306a\u308a\u30012\u5272\u52a0\u7b97\u306f\u3055\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7bc0\u7a0e\u76ee\u7684\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u990a\u5b50\u7e01\u7d44\u3092\u904e\u5ea6\u306b\u5229\u7528\u3057\u3066\u3044\u305f<\/span>\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u3068\u306f\u7570\u306a\u308a\u3001\u7525\u30fb\u59ea\uff08\u990a\u5b50\u3067\u306f\u306a\u3044\uff09\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"8lo7yyodx480aj6p2mqdq9u\">5. \u307e\u3068\u3081<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3060\u3068\u5206\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u751f\u524d\u8d08\u4e0e\u306a\u3069\u3001\u5de5\u592b\u6b21\u7b2c\u3067\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\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\/living-gift-grandchild\" target=\"_blank\" rel=\"noopener\">\u5b6b\u3078\u306e\u751f\u524d\u8d08\u4e0e\u304c\u52b9\u679c\u7684\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3068\u306a\u308b2\u3064\u306e\u7406\u7531\u3068\u304a\u52e7\u3081\u306e\u65b9\u6cd5<\/a><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-measures\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u5bfe\u7b5623\u9078\uff5c\u7bc0\u7a0e\u306e\u305f\u3081\u306b\u3067\u304d\u308b\u3053\u3068\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n<p>\u76f8\u7d9a\u306f\u4e00\u5ea6\u304d\u308a\u306e\u5927\u5207\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002\u601d\u3044\u304c\u3051\u306a\u3044\u7a0e\u8ca0\u62c5\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u65e9\u3081\u306b\u6e96\u5099\u3092\u59cb\u3081\u3001\u5b89\u5fc3\u3057\u3066\u76f8\u7d9a\u306b\u81e8\u3081\u308b\u3088\u3046\u5099\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"mt10 mb20 f clearfix\"><\/div>\n<p><!-- https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuzei-2warikasan\/ --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u304c\u300e2\u5272\u52a0\u7b97\u300f\u3055\u308c\u308b\u3063\u3066\u3069\u3046\u3044\u3046\u3053\u3068\u3060\u308d\u3046\u3002\u300d \u300c\u5b6b\u3084\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u3057\u305f\u3089\u3001\u7a0e\u984d\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u306e\u3060\u308d\u3046\u304b\u3002\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u69d8\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306f\u3001\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u300c 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