{"id":1505,"date":"2023-09-07T09:00:19","date_gmt":"2023-09-07T00:00:19","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1505"},"modified":"2025-06-18T11:25:53","modified_gmt":"2025-06-18T02:25:53","slug":"lifetimecontract-residentialrealestate-inheritancetax-2","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/lifetimecontract-residentialrealestate-inheritancetax-2","title":{"rendered":"\u30d1\u30bf\u30fc\u30f3\u5225\u306b\u56f3\u89e3\u3067\u89e3\u8aac\uff01\u751f\u524d\u306b\u7de0\u7d50\u3057\u305f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04"},"content":{"rendered":"

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5f8c\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u3001\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u30b1\u30fc\u30b9\u3054\u3068\u306b\u56f3\u89e3\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u3092\u3057\u3066\u307b\u3069\u306a\u304f\u3001\u5951\u7d04\u8005\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u65b9\u306f\u3001\u3054\u81ea\u8eab\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u7b87\u6240\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n

1.\u3010\u58f2\u5374\u3011\u5f15\u304d\u6e21\u3057\u5f8c\u306b\u6b7b\u4ea1<\/h2>\n

<\/p>\n

\u58f2\u5374\u3092\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3001\u5f15\u304d\u6e21\u3057\u5f8c\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002
\n\u3053\u306e\u5834\u5408\u306f\u3001\u65e2\u306b\u6240\u6709\u6a29\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306b\u542b\u3081\u306a\u304f\u3066\u3088\u3044<\/span><\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001\u3053\u3053\u3067\u8a00\u3046\u300c\u5f15\u6e21\u3057\u300d\u3068\u306f\u3001\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306e\u3053\u3068\u3067\u3059\u3002\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306f\u3001\u6cd5\u52d9\u5c40\u3078\u540d\u7fa9\u5909\u66f4\u306e\u767b\u8a18\u3092\u3059\u308b\u3053\u3068\u3067\u6210\u7acb\u3057\u307e\u3059\u3002\u5927\u62b5\u306e\u5834\u5408\u3001\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u3001\u5951\u7d04\u65e5\u306e\u4ed6\u306b\u5f15\u304d\u6e21\u3057\u306e\u6642\u671f\u3082\u5225\u306b\u8a2d\u3051\u3066\u8a18\u8f09\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u306e\u3088\u3046\u3067\u3059\u3002<\/span><\/p>\n

\u4e00\u65b9\u3067\u3001\u58f2\u8cb7\u4ee3\u91d1\u304c\u9810\u91d1\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u5f53\u7136\u3001\u9810\u91d1\u6b8b\u9ad8\u306b\u542b\u3081\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/strong>\u4e00\u822c\u7684\u306b\u306f\u3001\u4ee3\u91d1\u306e\u53d7\u9818\u3068\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306f\u540c\u6642\u306b\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u4ea1\u304f\u306a\u3063\u305f\u65e5\u306e\u6642\u70b9\u3067\u3001\u8cb7\u4e3b\u3088\u308a\u4ee3\u91d1\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u304c\u5165\u91d1\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u672a\u53ce\u306e\u91d1\u984d\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u5165\u308c\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n

2.\u3010\u58f2\u5374\u3011\u5f15\u6e21\u3057\u524d\u306b\u6b7b\u4ea1<\/h2>\n

<\/p>\n

\u58f2\u5374\u3092\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3001\u5f15\u304d\u6e21\u3057\u524d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002
\n\u3053\u306e\u5834\u5408\u306f\u3001\u6240\u6709\u6a29\u306f\u76f8\u7d9a\u4eba\u304c\u5f15\u304d\u7d99\u3050<\/strong><\/span>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u306f\u3001\u571f\u5730\u30fb\u5efa\u7269\u3068\u3057\u3066\u306e\u8a55\u4fa1\u3067\u306f\u306a\u304f\u3001\u300c\u58f2\u8cb7\u4ee3\u91d1\u8acb\u6c42\u6a29\u300d\u3068\u3057\u3066\u5951\u7d04\u91d1\u984d\u3092\u8a55\u4fa1\u984d\u3068\u3057\u307e\u3059<\/span><\/strong>\u3002\u524d\u53d7\u5206\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u5206\u306f\u5f15\u3044\u305f\u91d1\u984d\u304c\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

3.\u3010\u8cfc\u5165\u3011\u6238\u5efa\u3066\u3092\u5efa\u7bc9\u4e2d\u306b\u6b7b\u4ea1<\/h2>\n

<\/p>\n

\u5efa\u7bc9\u4e2d\u306e\u5efa\u7269\u306e\u5834\u5408\u306f\u3001\u5de5\u4e8b\u306e\u9032\u6357\u7387\u306b\u5fdc\u3058\u3066\u8a55\u4fa1<\/span><\/strong>\u3057\u307e\u3059\u3002
\n\u8a73\u3057\u3044\u8a08\u7b97\u306f\u7701\u7565\u3057\u307e\u3059\u304c\u3001\u8cfc\u5165\u306e\u5834\u5408\u3067\u3082\u3001\u524d\u6255\u3067\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408<\/strong>\u306f\u3001\u5de5\u4e8b\u306e\u9032\u6357\u7387\u306b\u5fdc\u3058\u305f\u5bb6\u5c4b\u306e\u8a55\u4fa1\u304b\u3089\u52a0\u6e1b\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8a55\u4fa1\u984d\u3088\u308a\u591a\u304f\u6255\u3063\u3066\u3044\u308c\u3070\u524d\u6255\u91d1\u3068\u3057\u3066\u52a0\u7b97\u3001\u5c11\u306a\u304f\u6255\u3063\u3066\u3044\u308c\u3070\u8ca0\u50b5\u3068\u3057\u3066\u8ca1\u7523\u304b\u3089\u5f15\u304d\u307e\u3059\u3002<\/p>\n

4.\u3010\u8cfc\u5165\u3011\u6238\u5efa\u3066\u306e\u7740\u5de5\u524d\u306b\u6b7b\u4ea1<\/h2>\n

<\/p>\n

\u7740\u5de5\u524d\u306e\u5834\u5408\u3001\u5951\u7d04\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u3092\u5f15\u304d\u7d99\u3050<\/span><\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\n\u3064\u307e\u308a\u3001\u7269\u4ef6\u3092\u5f15\u6e21\u3057\u3066\u3082\u3089\u3046\u6a29\u5229\u3068\u3001\u58f2\u8cb7\u4ee3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u3092\u76f8\u7d9a\u3057\u307e\u3059\u3002<\/p>\n

\u571f\u5730\u306b\u3064\u3044\u3066\u3082\u3001\u767b\u8a18\u524d\u3067\u3042\u308c\u3070\u300c\u5f15\u6e21\u8acb\u6c42\u6a29\u300d\u3068\u3057\u3066\u8a55\u4fa1\u984d\u306f\u58f2\u8cb7\u4ee3\u91d1\u3068\u3057\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u5951\u7d04\u91d1\u984d\u306e\u3046\u3061\u3001\u524d\u6255\u91d1\u304c\u3042\u308c\u3070\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u3001\u672a\u6255\u306e\u90e8\u5206\u306f\u50b5\u52d9\u3068\u3057\u3066\u8a08\u7b97\u306b\u5165\u308c\u307e\u3059\u3002<\/p>\n

5.\u3010\u8cfc\u5165\u3011\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5efa\u7bc9\u4e2d\u306b\u6b7b\u4ea1<\/h2>\n

<\/p>\n

\u5efa\u7bc9\u4e2d\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8a55\u4fa1\u306f\u3001\u6238\u5efa\u3066\u540c\u69d8\u3001\u5de5\u4e8b\u9032\u6357\u7387\u306b\u3088\u308a\u307e\u3059\u3002<\/strong><\/span><\/span>
\n\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5efa\u7bc9\u3067\u306f\u3001\u7740\u5de5\u304b\u3089\u5b8c\u6210\u307e\u3067\u9577\u3044\u671f\u9593\u3092\u8981\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u4e2d\u306b\u306f\u5b8c\u6210\u307e\u30671\u5e74\u4ee5\u4e0a\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3088\u306d\u3002<\/span><\/p>\n

\u306a\u304a\u3001\u5b8c\u6210\u524d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u3001\u89e3\u7d04\u4e8b\u9805\u7b49\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

6.\u3010\u8cfc\u5165\u3011\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u7740\u5de5\u524d\u306b\u6b7b\u4ea1<\/h2>\n

<\/p>\n

\u7740\u5de5\u524d\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u5951\u7d04\u3060\u3051\u3057\u3066\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u5f15\u6e21\u8acb\u6c42\u6a29\u300d\u3068\u3057\u3066\u5951\u7d04\u91d1\u984d\u3092\u8a55\u4fa1\u984d\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u307e\u3060\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u4ee3\u91d1\u306f\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u4e00\u90e8\u624b\u4ed8\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u524d\u6255\u91d1\u3068\u3057\u3066\u8ca1\u7523\u306b\u542b\u3081\u307e\u3059\u3002\u4f46\u3057\u3001\u3053\u306e\u30b1\u30fc\u30b9\u3067\u3082\u3001\u7740\u5de5\u524d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u5951\u7d04\u5185\u5bb9\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

7.\u304a\u308f\u308a\u306b<\/h2>\n

\u4eca\u56de\u306e\u8a18\u4e8b\u3067\u306f\uff16\u3064\u306e\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002
\n\u3057\u304b\u3057\u5b9f\u969b\u306e\u76f8\u7d9a\u3067\u306f\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u7279\u4f8b\u7684\u306a\u53d6\u308a\u6271\u3044\u3082\u3054\u3056\u3044\u307e\u3059\u3002<\/strong><\/p>\n

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