{"id":1743,"date":"2023-09-22T09:00:34","date_gmt":"2023-09-22T00:00:34","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1743"},"modified":"2025-06-18T13:25:13","modified_gmt":"2025-06-18T04:25:13","slug":"gold-inheritancetax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gold-inheritancetax","title":{"rendered":"\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61|\u8a55\u4fa1\u65b9\u6cd5\u30fb\u96a0\u3057\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u5b9f\u5bb6\u306e\u8cb8\u91d1\u5eab\u306b\u91d1\u306e\u5ef6\u3079\u68d2\u304c\u3042\u3063\u305f\u3051\u3069\u3001\u3053\u308c\u306b\u3082\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u306e\uff1f\u300d<br \/>\n\u300c\u76f8\u7d9a\u8ca1\u7523\u306b\u91d1\u88fd\u306e\u4ecf\u5177\u304c\u3042\u308b\u3051\u3069\u3001\u3053\u308c\u306f\u3069\u3046\u3084\u3063\u3066\u8a55\u4fa1\u3057\u305f\u3089\u3044\u3044\u306e\uff1f\u300d<\/p>\n<p>\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3063\u305f\u7686\u3055\u3093\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a<strong>\u300c\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u91d1\u306e\u53d6\u308a\u6271\u3044\u300d\u306b\u304a\u60a9\u307f\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n<p><strong>\u3053\u306e\u8a18\u4e8b\u306f\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u307f\u306a\u3055\u3093\u306e\u304a\u60a9\u307f\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u66f8\u3044\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u91d1\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u7db2\u7f85\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u91d1\u306e\u53d6\u308a\u6271\u3044\u306b\u60a9\u3093\u3067\u3044\u308b\u65b9\u306f\u5fc5\u898b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u5206\u304b\u308b\u3053\u3068\u3011<\/strong><\/p>\n<p>\u30fb\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068<br \/>\n\u30fb\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u306e\u7a2e\u985e<br \/>\n\u30fb\u91d1\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<br \/>\n\u30fb\u91d1\u3092\u96a0\u3057\u3066\u3082\u5fc5\u305a\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b\u7406\u7531<br \/>\n\u30fb\u91d1\u3092\u76f8\u7d9a\u3059\u308b\u6642\u306e\u6ce8\u610f\u70b9<\/p>\n<\/div>\n<h2 id=\"paeq86hne3rpdwvrqqryj\">1.\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059<\/h2>\n<p><strong>\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61<\/strong><strong>\u3067\u3059\u3002<\/strong><br \/>\n\u305d\u306e\u305f\u3081\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u91d1\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u91d1\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3001\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u76f8\u7d9a\u7a0e\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u5168\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u300d\u3060\u304b\u3089\u3067\u3059\u3002<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000073\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c2\u6761<\/a>\u300c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u300d\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u7b2c\u4e00\u6761\u306e\u4e09\u7b2c\u4e00\u9805\u7b2c\u4e00\u53f7\u53c8\u306f\u7b2c\u4e8c\u53f7\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u8005\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u305d\u306e\u8005\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u5168\u90e8\u306b\u5bfe\u3057\u3001\u76f8\u7d9a\u7a0e\u3092\u8ab2\u3059\u308b\u3002<\/strong><\/p>\n<\/div>\n<h2 id=\"w8pw66e9e4apzmzyvyhywq\">2.\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u306e\u7a2e\u985e<\/h2>\n<p>\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7a2e\u985e\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u4e00\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u30fb<a href=\"#io96togdpnjdiqzyuy6r87\" target=\"_self\" rel=\"noopener\">2-1.\u91d1\u5730\u91d1\uff08\u30a4\u30f3\u30b4\u30c3\u30c8\u30fb\u30b4\u30fc\u30eb\u30c9\u30d0\u30fc\uff09<\/a><br \/>\n\u30fb<a href=\"#m9x7w04oq5nqql106jyw\" target=\"_self\" rel=\"noopener\">2-2.\u91d1\u8ca8<\/a><br \/>\n\u30fb<a href=\"#n4d23osim205vj3kv5qqgu\" target=\"_self\" rel=\"noopener\">2-3.\u7d14\u91d1\u7a4d\u7acb<\/a><br \/>\n\u30fb<a href=\"#zuvbkmp69u9fp9r6oflyki\" target=\"_self\" rel=\"noopener\">2-4.\u88c5\u98fe\u54c1\uff08\u30b8\u30e5\u30a8\u30ea\u30fc\uff09\u30fb\u7f8e\u8853\u54c1<\/a><br \/>\n\u30fb<a href=\"#vpivoph4lks74lk83v7kv3\" target=\"_self\" rel=\"noopener\">2-5.\u796d\u5177\uff08\u65e5\u5e38\u793c\u62dd\u306b\u4f7f\u7528\u3057\u306a\u3044\u3082\u306e\uff09<\/a><\/p>\n<\/div>\n<h3 id=\"io96togdpnjdiqzyuy6r87\">2-1.\u91d1\u5730\u91d1\uff08\u30a4\u30f3\u30b4\u30c3\u30c8\u30fb\u30b4\u30fc\u30eb\u30c9\u30d0\u30fc\uff09<\/h3>\n<p>\u91d1\u5730\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\u91d1\u3068\u805e\u3044\u3066\u591a\u304f\u306e\u4eba\u304c\u6700\u521d\u306b\u601d\u3044\u6d6e\u304b\u3079\u308b\u306e\u304c\u3001\u3053\u3061\u3089\u306e\u91d1\u5730\u91d1\uff08\u304d\u3093\u3058\u304c\u306d\uff09\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4fd7\u306b\u8a00\u3046\u300c\u91d1\u306e\u5ef6\u3079\u68d2\u300d\u300c\u30a4\u30f3\u30b4\u30c3\u30c8\u300d\u300c\u30b4\u30fc\u30eb\u30c9\u30d0\u30fc\u300d\u306e\u3053\u3068\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694061243.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 48.85%;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"m9x7w04oq5nqql106jyw\">2-2.\u91d1\u8ca8<\/h3>\n<p>\u91d1\u8ca8\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\u91d1\u306e\u73fe\u7269\u8cc7\u7523\u306b\u306f\u3001\u91d1\u8ca8\uff08\u30b3\u30a4\u30f3\uff09\u306e\u5f62\u306b\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u30ab\u30ca\u30c0\u653f\u5e9c\u304c\u54c1\u8cea\u3092\u4fdd\u8a3c\u3057\u3066\u3044\u308b\u30e1\u30a4\u30d7\u30eb\u30ea\u30fc\u30d5\u91d1\u8ca8\u3084\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u9020\u5e63\u5c40\u304c\u767a\u884c\u3059\u308b\u30a6\u30a3\u30fc\u30f3\u91d1\u8ca8\u306a\u3069\u304c\u6709\u540d\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694061598.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 37.69%;\" class=\"fr-draggable\" \/><\/p>\n<p style=\"text-align: right;\">\u203b\u30e1\u30a4\u30d7\u30eb\u30ea\u30fc\u30d5\u91d1\u8ca8\u306e\u753b\u50cf<\/p>\n<h3 id=\"n4d23osim205vj3kv5qqgu\">2-3.\u7d14\u91d1\u7a4d\u7acb<\/h3>\n<p>\u7d14\u91d1\u7a4d\u7acb\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\u7d14\u91d1\u7a4d\u7acb\u3068\u306f\u3001\u81ea\u5206\u3067\u5b9a\u3081\u305f\u671f\u9593\u3054\u3068\u306b\u91d1\u3092\u7a4d\u7acb\u8cfc\u5165\u3059\u308b\u4ed5\u7d44\u307f\u306e\u3053\u3068\u3067\u3059\u3002\u7530\u4e2d\u8cb4\u91d1\u5c5e\u3084\u4e09\u83f1\u30de\u30c6\u30ea\u30a2\u30eb\u306a\u3069\u306e\u91d1\u8ca9\u58f2\u696d\u8005\u306a\u3069\u304c\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d14\u91d1\u7a4d\u7acb\u3092\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5b9a\u671f\u7684\u306b\u81ea\u5b85\u306b\u91d1\u5730\u91d1\u306a\u3069\u304c\u5c4a\u304f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a4d\u7acb\u53e3\u5ea7\u306e\u6b8b\u9ad8\u304c\u5897\u3048\u3066\u3044\u304f\u3060\u3051\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u81ea\u5206\u304c\u5f15\u304d\u51fa\u3057\u305f\u3044\u4efb\u610f\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u305d\u308c\u307e\u3067\u7a4d\u307f\u7acb\u3066\u305f\u984d\u3092\u3001\u73fe\u91d1\u3084\u91d1\u5730\u91d1\u306a\u3069\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"zuvbkmp69u9fp9r6oflyki\">2-4.\u88c5\u98fe\u54c1\uff08\u30b8\u30e5\u30a8\u30ea\u30fc\uff09\u30fb\u7f8e\u8853\u54c1<\/h3>\n<p>\u88c5\u98fe\u54c1\u30fb\u7f8e\u8853\u54c1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\u6307\u8f2a\u3084\u30cd\u30c3\u30af\u30ec\u30b9\u3084\u3001\u30aa\u30d6\u30b8\u30a7\u306a\u3069\u3067\u91d1\u88fd\u306e\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"vpivoph4lks74lk83v7kv3\">2-5.\u796d\u5177\uff08\u65e5\u5e38\u7684\u306b\u793c\u62dd\u3057\u3066\u3044\u306a\u3044\u3082\u306e\uff09<\/h3>\n<p>\u91d1\u88fd\u306e\u796d\u5177\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u304c\u7d1b\u3089\u308f\u3057\u3044\u3067\u3059\u3002\u304a\u6301\u3061\u306e\u969b\u306f\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u91d1\u88fd\u306e\u796d\u5177\u306f\u65e5\u5e38\u7684\u306b\u793c\u62dd\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/strong><br \/>\n<strong>\u65e5\u5e38\u7684\u306b\u793c\u62dd\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u975e\u8ab2\u7a0e\u3067\u3059<\/strong>\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u3001\u4e00\u822c\u7684\u306b\u5b97\u6559\u7684\u306a\u796d\u7940\u306b\u4f7f\u7528\u3059\u308b\u796d\u5177\u306f\u975e\u8ab2\u7a0e\u8ca1\u7523\u3067\u3059\u3002\u56fd\u7a0e\u5e81HP\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\u3010No.4108\u3000\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\u3011<\/strong><br \/>\n\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\u306e\u3046\u3061\u4e3b\u306a\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>1\u2003\u5893\u5730\u3084\u5893\u77f3\u3001\u4ecf\u58c7\u3001\u4ecf\u5177\u3001\u795e\u3092\u796d\u308b\u9053\u5177\u306a\u3069\u65e5\u5e38\u793c\u62dd\u3092\u3057\u3066\u3044\u308b\u7269<br \/>\n\u305f\u3060\u3057\u3001\u9aa8\u3068\u3046\u7684\u4fa1\u5024\u304c\u3042\u308b\u306a\u3069\u6295\u8cc7\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3084\u5546\u54c1\u3068\u3057\u3066\u6240\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4108.htm\">\u56fd\u7a0e\u5e81 No.4108 \u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523<\/a>\u3088\u308a\u5f15\u7528<\/p>\n<\/blockquote>\n<p>\u4ee5\u524d\u306f\u3001\u91d1\u306e\u4ecf\u50cf\u306a\u3069\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u300d\u306b\u306a\u308b\u304b\u306e\u3088\u3046\u306b\u4f1d\u3048\u3089\u308c\u3066\u3044\u305f\u6642\u671f\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u73fe\u5728\u3067\u306f\u3001\u5358\u306b\u8ab2\u7a0e\u9003\u308c\u3092\u76ee\u7684\u3068\u3057\u3066\u91d1\u306e\u4ecf\u5177\u3092\u8cfc\u5165\u3059\u308b\u3088\u3046\u306a\u65b9\u6cd5\u306f\u3001\u307e\u305a\u9593\u9055\u3044\u306a\u304f\u7a0e\u52d9\u7f72\u306b\u5426\u8a8d\u3055\u308c\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h4>\u3010\u4f8b\u3067\u89e3\u8aac\u3011\u300c\u65e5\u5e38\u7684\u306b\u793c\u62dd\u3059\u308b\u300d\u3068\u306f<\/h4>\n<p>\u3067\u306f\u3001\u300c\u65e5\u5e38\u7684\u306b\u793c\u62dd\u3059\u308b\u300d\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4f8b\u3092\u6319\u3052\u3066\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u300c\u65e5\u5e38\u7684\u306b\u793c\u62dd\u3059\u308b\u300d\u304b\u3069\u3046\u304b\u304c\u3001\u796d\u5177\u304c\u975e\u8ab2\u7a0e\u304b\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 71.1346%; background-color: #61bd6d;\">\u796d\u5177\u306e\u5185\u5bb9<\/td>\n<td style=\"width: 28.7372%; background-color: #61bd6d;\">\u8ab2\u7a0e\u306e\u6709\u7121<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.1346%;\">\u91d1\u88fd\u306e\u4ecf\u50cf<br \/>\n\u5148\u7956\u4ee3\u3005\u53d7\u3051\u7d99\u304c\u308c\u3066\u304d\u305f\u3082\u306e\u3067\u6bce\u671d\u62dd\u3093\u3067\u304a\u308a\u3001\u51a0\u5a5a\u846c\u796d\u306e\u6642\u306b\u3082\u4f7f\u7528\u3057\u3066\u3044\u305f<\/td>\n<td style=\"width: 28.7372%;\">\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.1346%;\">\u91d1\u88fd\u306e\u4ecf\u50cf<br \/>\n\u7bb1\u306b\u3057\u307e\u308f\u308c\u3066\u8535\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u305f\u306e\u3092\u3001\u907a\u7523\u6574\u7406\u306e\u6642\u306b\u767a\u898b\u3057\u305f<\/td>\n<td style=\"width: 28.7372%;\">\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.1346%;\">\u91d1\u306e\u4ecf\u50cf<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u4ea1\u304f\u306a\u308b\uff13\u5e74\u524d\u306b\u8cfc\u5165\u3057\u305f<\/td>\n<td style=\"width: 28.7372%;\">\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u4f8b\u306f\u308f\u304b\u308a\u3084\u3059\u3044\u5178\u578b\u7684\u306a\u4f8b\u3067\u3059\u3002\u3054\u81ea\u8eab\u304c\u76f8\u7d9a\u3057\u305f\u91d1\u88fd\u306e\u796d\u5177\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u304b\u975e\u8ab2\u7a0e\u304b\u8ff7\u3046\u5834\u5408\u306f\u3001\u81ea\u5df1\u5224\u65ad\u305b\u305a\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u203b\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\uff09<\/p>\n<h2 id=\"ypw3fily6kfnako8sn4dxf\">3.\u91d1\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u3082\u3068\u3081\u308b\uff13\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u3067\u306f\u3001\u307f\u306a\u3055\u3093\u306e\u304a\u624b\u5143\u306b\u3042\u308b\u91d1\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3044\u304f\u3089\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<strong>\uff13\u7ae0\u3067\u306f\u4e00\u822c\u7684\u306a\u91d1\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u6c42\u3081\u65b9\u3092\uff13\u30b9\u30c6\u30c3\u30d7\u3067\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/strong><br \/>\n\uff08\u4f8b\u5916\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u3059\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"#g3pgvbm0cd801tunfl4jd8j\" target=\"_self\" rel=\"noopener\">\uff14\u7ae0<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\uff09<\/p>\n<h3 id=\"4l7slbhbu0ud24gkaha1w9\">3-1.\u3010\u30b9\u30c6\u30c3\u30d7\u2460\u3011\u8cb7\u53d6\u696d\u8005\u306b1\uff47\u3042\u305f\u308a\u306e\u696d\u8005\u8cb7\u53d6\u4fa1\u683c\u3092\u96fb\u8a71\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u307e\u305a\u3001<strong>\u91d1\u306e\u8cb7\u53d6\u696d\u8005\u306b1\uff47\u3042\u305f\u308a\u306e\u696d\u8005\u8cb7\u53d6\u4fa1\u683c\u3092\u96fb\u8a71\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u91d1\u306f\u4e0a\u5834\u682a\u5f0f\u306e\u3088\u3046\u306b\u8cb7\u53d6\u4fa1\u683c\u304c\u6bce\u65e5\u5909\u52d5\u3059\u308b\u91d1\u878d\u5546\u54c1\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u8cb7\u53d6\u4fa1\u683c\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3082\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u904e\u53bb\u306e\u8cb7\u53d6\u4fa1\u683c\u306f2-3\u30f6\u6708\u7a0b\u5ea6\u3057\u304b\u95b2\u89a7\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u8cb7\u53d6\u696d\u8005\u306b\u96fb\u8a71\u3067\u78ba\u8a8d\u3059\u308b\u306e\u304c\u65e9\u3044\u3067\u3059\u3002<\/span><\/p>\n<p>\u4ee5\u4e0b\u306b\u91d1\u306e\u8cb7\u53d6\u696d\u8005\u306b\u96fb\u8a71\u3059\u308b\u6642\u306e\u4f1a\u8a71\u4f8b\u3092\u63b2\u8f09\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3010\u4f1a\u8a71\u4f8b\u3011<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/vy0kf9x28x-1718850172.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable aligncenter\" width=\"531\" height=\"194\" \/><\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u969b\u306e<strong>\u57fa\u6e96\u65e5\u306f\u76f8\u7d9a\u958b\u59cb\u65e5\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\uff09\u3067\u3059\u3002\u96fb\u8a71\u3092\u3059\u308b\u65e5\u3067\u306f\u306a\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h4 id=\"yqz9wgl5o391gr88pchzx6\">3-1-1.\u4e3b\u306a\u8cb7\u53d6\u696d\u8005\u306e\u9023\u7d61\u5148<\/h4>\n<p>\u91d1\u306e\u8cb7\u53d6\u4fa1\u683c\u306f\u753a\u4e2d\u306b\u3042\u308b\u8cb7\u53d6\u696d\u8005\u3084\u9aa8\u8463\u54c1\u5c4b\u3067\u3082\u6559\u3048\u3066\u304f\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001<a href=\"https:\/\/www.jgma.or.jp\/\" target=\"_blank\" rel=\"noopener\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u65e5\u672c\u91d1\u5730\u91d1\u6d41\u901a\u5354\u4f1a<\/a>\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8cb7\u53d6\u696d\u8005\u306b\u96fb\u8a71\u3092\u3059\u308b\u306e\u304c\u5b89\u5fc3\u3067\u3059\u3002\u79c1\u305f\u3061\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b9\u30bf\u30c3\u30d5\u3082\u91d1\u306e\u8cb7\u53d6\u4fa1\u683c\u3092\u8abf\u3079\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u8cb7\u53d6\u696d\u8005\u306b\u96fb\u8a71\u3067\u805e\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 50%; background-color: #61bd6d;\">\u91d1\u306e\u8cb7\u53d6\u696d\u8005\u540d<\/td>\n<td style=\"width: 50%; background-color: #61bd6d;\">\u9023\u7d61\u5148<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><a href=\"https:\/\/gold.tanaka.co.jp\/index.php\" target=\"_blank\" rel=\"noopener\">\u7530\u4e2d\u8cb4\u91d1\u5c5e\u5de5\u696d\u682a\u5f0f\u4f1a\u793e<\/a><\/td>\n<td style=\"width: 50.0000%;\">0120-76-4143<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><a href=\"https:\/\/retail.ishifuku-kinzoku.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u77f3\u798f\u91d1\u5c5e\u8208\u884c\u682a\u5f0f\u4f1a\u793e<\/a><\/td>\n<td style=\"width: 50.0000%;\">03-3252-3130<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><a href=\"https:\/\/www.tokuriki-kanda.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u682a\u5f0f\u4f1a\u793e\u5fb3\u529b\u672c\u5e97<\/a><\/td>\n<td style=\"width: 50.0000%;\">03-3252-0171<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"xa48usi6zqureks4wieg\">3-2.\u3010\u30b9\u30c6\u30c3\u30d7\u2461\u3011\u76f8\u7d9a\u3057\u305f\u91d1\u306e\u91cd\u3055\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u6b21\u306b<strong>\u76f8\u7d9a\u3057\u305f\u91d1\u306e\u91cd\u3055\u304c\u4f55\u30b0\u30e9\u30e0\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><br \/>\n\u91d1\u5730\u91d1\u306b\u306f\u30b0\u30e9\u30e0\u6570\u304c\u523b\u5370\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<h3 id=\"ltsljx0y4oekb3imot4k\">3-3.\u3010\u30b9\u30c6\u30c3\u30d7\u2462\u3011\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\u2460\u3068\u30b9\u30c6\u30c3\u30d7\u2461\u3067\u8abf\u3079\u305f\u6570\u5b57\u3092\u3082\u3068\u306b\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u8a08\u7b97\u7d50\u679c\u304c\u91d1\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/qogdljkuwr-1718856637.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"421\" height=\"154\" \/>4.\u3010\u4f8b\u5916\u3011\u4e00\u822c\u7684\u306a\u65b9\u6cd5\u4ee5\u5916\u3067\u8a55\u4fa1\u3059\u308b\u91d1\u88fd\u54c1<\/p>\n<p>\u3067\u306f\u6b21\u306b\uff13\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u4e00\u822c\u7684\u306a\u65b9\u6cd5\u4ee5\u5916\u3067\u8a55\u4fa1\u3059\u308b\u91d1\u88fd\u54c1\u3092\uff13\u3064\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u3053\u3061\u3089\u306e\u91d1\u88fd\u54c1\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3067\u8a08\u7b97\u305b\u305a\u3001\u4ee5\u4e0b\u306e\u3084\u308a\u65b9\u3067\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"nvkxn91si5g0rxpyxit84d\">4-1.\u3010\u4f8b\u5916\u3011\u65e5\u672c\u653f\u5e9c\u304c\u767a\u884c\u3057\u305f\u8a18\u5ff5\u91d1\u8ca8<\/h3>\n<p>\u5929\u7687\u965b\u4e0b\u5fa1\u5728\u4f4d60\u5e74\u8a18\u5ff510\u4e07\u5186\u91d1\u8ca8\u306e\u3088\u3046\u306a\u3001\u65e5\u672c\u653f\u5e9c\u304c\u767a\u884c\u3057\u305f\u8a18\u5ff5\u91d1\u8ca8\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u3092\u3059\u308b\u4e0a\u3067\u306f\u8ca8\u5e63\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u73fe\u5728\u6d41\u901a\u3057\u3066\u3044\u308b\u901a\u8ca8\u5358\u4f4d\u306e\u91d1\u8ca8\u306e\u5834\u5408\u306f\u984d\u9762\u3067\u306e\u8a55\u4fa1\u3068\u306a\u308a\u307e\u3059\u3002\u5929\u7687\u965b\u4e0b\u5fa1\u5728\u4f4d60\u5e74\u8a18\u5ff510\u4e07\u5186\u91d1\u8ca8\u3067\u3042\u308c\u3070\u3001\u984d\u9762\u306e10\u4e07\u5186\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u30a2\u30f3\u30c6\u30a3\u30fc\u30af\u91d1\u8ca8\u306f4-2\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"zwps9je9t4bqmpp8h2tfqr\">4-2.\u3010\u4f8b\u5916\u3011\u9aa8\u8463\u54c1<\/h3>\n<p>\u9aa8\u8463\u54c1\u3068\u306a\u308b\u91d1\u306e\u7f8e\u8853\u54c1\u3001\u30a2\u30f3\u30c6\u30a3\u30fc\u30af\u91d1\u8ca8\u306f\u3001<strong>\u300c\u9aa8\u8463\u54c1\u3068\u3057\u3066\u306e\u4fa1\u5024\u300d\u3092\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u6642\u4fa1\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u9aa8\u8463\u54c1\u3068\u3057\u3066\u306e\u6642\u4fa1\u306f\u3001\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u683c\u3084\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u306b\u3088\u308a\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u683c\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u30d7\u30ed\u306e\u9451\u5b9a\u58eb\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u683c\uff1a\u540c\u985e\u306e\u3082\u306e\u304c\u6bd4\u8f03\u7684\u591a\u6570\u58f2\u8cb7\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001<br \/>\n\u9aa8\u8463\u54c1\u306e\u8cb7\u53d6\u696d\u8005\u304c\u8cb7\u53d6\u4fa1\u683c\u3092\u793a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u7528\u3044\u308b\u4fa1\u683c<\/p>\n<p class=\"attention-p\">\u30fb\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\uff1a\u30d7\u30ed\u306e\u9451\u5b9a\u58eb\u306b\u3088\u308b\u9451\u5b9a\u4fa1\u683c<br \/>\n\u540c\u985e\u306e\u3082\u306e\u304c\u5c11\u306a\u3044\u54c1\u3084\u3001\u7279\u306b\u9ad8\u984d\u306a\u54c1\u306e\u5834\u5408\u306b\u7528\u3044\u308b<\/p>\n<\/div>\n<h3 id=\"v9tsz5wt3wec7lxtxto32o\">4-3.\u3010\u4f8b\u5916\u30115\u4e07\u5186\u4ee5\u4e0b\u306e\u88c5\u98fe\u54c1\u30fb\u7f8e\u8853\u54c1<\/h3>\n<p>\u6307\u8f2a\u3084\u30cd\u30c3\u30af\u30ec\u30b9\u306a\u3069\u5c0f\u3055\u306a\u91d1\u88fd\u306e\u3082\u306e\u306f\u3001<strong>\u500b\u5225\u306b\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a55\u4fa1\u305b\u305a\u3001\u4ed6\u306e\u5bb6\u5ead\u7528\u8ca1\u7523\u3068\u307e\u3068\u3081\u3066\u300c\u5bb6\u8ca1\u4e00\u5f0f\u3000\u3007\u3007\u5186\u300d\u3068\u4e00\u62ec\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h2 id=\"qauq2zkrronw65ritd2nn8\">5.\u91d1\u3092\u96a0\u3057\u3066\u3082\u3001\u5fc5\u305a\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b\uff13\u3064\u306e\u7406\u7531<\/h2>\n<p><strong>\u91d1\u3092\u81ea\u5b85\u91d1\u5eab\u306b\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3057\u306a\u304f\u3066\u3082\u30d0\u30ec\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u2026\uff1f\u300d\u3068\u8003\u3048\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5fc5\u305a\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u307e\u3059\u3002\uff15\u7ae0\u3067\u306f\u305d\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u3055\u3089\u306b\u3001\u30d0\u30ec\u305f\u5834\u5408\u306f\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u76f8\u7d9a\u7a0e\u306e\u984d\u306b\u52a0\u3048\u3066\u3001\u5ef6\u6ede\u7a0e\u3084\u52a0\u7b97\u7a0e\u304c\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u81ea\u5b85\u91d1\u5eab\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u3051\u3070\u7a0e\u52d9\u7f72\u306f\u5206\u304b\u3089\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u4e8b\u5b9f\u3092\u96a0\u3057\u3066\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u3068\u3053\u308d\u3001\u3042\u308b\u65e5\u7a81\u7136\u7a0e\u52d9\u8abf\u67fb\u306e\u9023\u7d61\u304c\u5165\u308a\u3001\u4f55\u5343\u4e07\u5186\u3082\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d6\u3089\u308c\u3066\u3057\u307e\u3063\u305f\u3001\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\uff08\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\uff09<\/p>\n<p>\u91d1\u3092\u96a0\u3057\u3066\u3082\u3001\u5fc5\u305a\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b\u306e\u3067\u3001\u304d\u3061\u3093\u3068\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ns0dg3zyu1afmzacfy4nq\">5-1.\u3010\u7406\u7531\u2460\u3011\u7a0e\u52d9\u7f72\u306f\u88ab\u76f8\u7d9a\u4eba\u30fb\u76f8\u7d9a\u4eba\u306e\u5165\u51fa\u91d1\u5c65\u6b74\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b<\/h3>\n<p><strong>\u7a0e\u52d9\u7f72\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba\u306e\u53d6\u5f15\u3057\u3066\u3044\u308b\u91d1\u878d\u5546\u54c1\u306e\u5165\u51fa\u91d1\u5c65\u6b74\u3092\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u91d1\u3092\u8cfc\u5165\u3059\u308b\u6642\u306b\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3057\u305f\u308a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u305f\u308a\u3057\u307e\u3059\u3088\u306d<\/span>\u3002\u7a0e\u52d9\u7f72\u306f\u591a\u984d\u306e\u73fe\u91d1\u306e\u79fb\u52d5\u306f\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u91d1\u306e\u8cfc\u5165\u306e\u5c65\u6b74\u3082\u628a\u63e1\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u300c\u3053\u306e\u51fa\u91d1\u306f\u4f55\u306b\u4f7f\u3063\u305f\u306e\u3067\u3059\u304b\uff1f\u300d\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u3001\u30a6\u30e9\u304c\u53d6\u308c\u3066\u3044\u308b\u72b6\u614b\u3067\u6307\u6458\u3057\u307e\u3059\u3002\u8cfc\u5165\u5c65\u6b74\u304c\u30d0\u30ec\u3066\u3044\u308b\u306e\u3067\u3059\u304b\u3089\u3001\u8a00\u3044\u9003\u308c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u91d1\u3092\u96a0\u3057\u3066\u3082\u3001\u7a0e\u52d9\u7f72\u306f\u88ab\u76f8\u7d9a\u4eba\u30fb\u76f8\u7d9a\u4eba\u306e\u5165\u51fa\u91d1\u5c65\u6b74\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u30d0\u30ec\u307e\u3059\u3002\u304d\u3061\u3093\u3068\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"sbhuuxohqijuo42bj4vr\">5-2.\u3010\u7406\u7531\u2461\u3011\u91d1\u5730\u91d1\u306b\u306f\u30b7\u30ea\u30a2\u30eb\u30ca\u30f3\u30d0\u30fc\u304c\u4ed8\u3044\u3066\u3044\u308b<\/h3>\n<p><strong>\u91d1\u5730\u91d1\u306b\u306f\u30b7\u30ea\u30a2\u30eb\u30ca\u30f3\u30d0\u30fc\u304c\u523b\u5370\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><br \/>\n\u3053\u306e\u30b7\u30ea\u30a2\u30eb\u30ca\u30f3\u30d0\u30fc\u306b\u8cfc\u5165\u8005\u60c5\u5831\u304c\u7d10\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a0e\u52d9\u7f72\u304c\u7167\u4f1a\u3059\u308b\u3068\u4fdd\u6709\u304c\u5224\u660e\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694410876.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 34.1%;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u91d1\u3092\u96a0\u3057\u3066\u3082\u3001\u30b7\u30ea\u30a2\u30eb\u30ca\u30f3\u30d0\u30fc\u3092\u7a0e\u52d9\u7f72\u304c\u78ba\u8a8d\u3059\u308c\u3070\u30d0\u30ec\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u307e\u3059\u3002\u304d\u3061\u3093\u3068\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3 id=\"z7l6m9ok5conf34u84tz\">5-3.\u3010\u7406\u7531\u2462\u3011\u91d1\u306e\u58f2\u8cb7\u6642\u306b\u3001\u672c\u4eba\u78ba\u8a8d\u306e\u624b\u7d9a\u304d\u3092\u3057\u3066\u3044\u308b<\/h3>\n<p><strong>\u500b\u4eba\u304c\u91d1\u8ca9\u58f2\u696d\u8005\u3068\u91d1\u3092\u58f2\u8cb7\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u672c\u4eba\u78ba\u8a8d\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3010\u7530\u4e2d\u8cb4\u91d1\u5c5e\u306e\u4f8b\u3011\u203b<a href=\"https:\/\/gold.tanaka.co.jp\/inquire\/buying\/identification.html\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8<\/a>\u3092\u53c2\u8003\u306b\u4f5c\u6210<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 8.4744%; background-color: #61bd6d;\"><\/td>\n<td style=\"width: 44.6025%; background-color: #61bd6d;\">200\u4e07\u5186\u4ee5\u4e0b\u306e\u53d6\u5f15<\/td>\n<td style=\"width: 46.9103%; background-color: #61bd6d;\">200\u4e07\u5186\u3092\u8d85\u3048\u308b\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.4744%; background-color: #61bd6d;\">\u8cfc\u5165<\/td>\n<td style=\"width: 44.6025%;\">\u4e0d\u8981<\/td>\n<td style=\"width: 46.9103%;\">\u2460\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u78ba\u8a8d\u30fb\u8a18\u9332<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.4744%; background-color: #61bd6d;\">\u58f2\u5374<\/td>\n<td style=\"width: 44.6025%;\">\u2460\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u78ba\u8a8d\u30fb\u8a18\u9332\u3001\u30b3\u30d4\u30fc\u306e\u53d6\u5f97<br 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