{"id":1755,"date":"2023-09-26T09:00:39","date_gmt":"2023-09-26T00:00:39","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1755"},"modified":"2025-06-19T09:35:37","modified_gmt":"2025-06-19T00:35:37","slug":"investmenttrust-inheritancetax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/investmenttrust-inheritancetax","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\u65b9\u6cd5|\u7a2e\u985e\u3054\u3068\u306b\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u6295\u8cc7\u4fe1\u8a17\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u2026\uff1f\u300d<br 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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\" style=\"text-align: left;\">\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 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src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694739942.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"7k70hziljv6m7zjvwr0vr\">2-1.\u3010\u30b9\u30c6\u30c3\u30d7\u2460\u3011\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u76f8\u7d9a\u958b\u59cb\u65e5\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306f\u53d6\u5f15\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3067\u767a\u884c\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/balance-certificate\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"h1xudm32sxpe1yn2znap3l\">2-2.\u3010\u30b9\u30c6\u30c3\u30d7\u2461\u3011\u6b8b\u9ad8\u8a3c\u660e\u66f8\u304b\u3089\u300c\uff11\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u300d\u3068\u300c\u6570\u91cf\u300d\u3092\u63a2\u3059<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u53d6\u5f97\u3057\u305f\u6b8b\u9ad8\u8a3c\u660e\u66f8\u304b\u3089\u3001\uff11\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u3068\u6570\u91cf\u3092\u63a2\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u6570\u91cf\u306f\u6b8b\u9ad8\u8a3c\u660e\u66f8\u672c\u4f53\u306b\u3001\u57fa\u6e96\u4fa1\u984d\u306f\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u3054\u53c2\u8003\u8cc7\u6599\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: 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underline;\">\u3054\u81ea\u8eab\u304c\u76f8\u7d9a\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306e\u7a2e\u985e\u306f\u3001\u5951\u7d04\u66f8\u9762\u30fb\u76ee\u8ad6\u898b\u66f8\u30fb\u6b8b\u9ad8\u8a3c\u660e\u66f8\u7b49\u306e\u5185\u5bb9\u3092\u898b\u308c\u3070\u5206\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u4e07\u304c\u4e00\u5206\u304b\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u6295\u8cc7\u4fe1\u8a17\u3092\u8cfc\u5165\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306b\u554f\u3044\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u5927\u534a\u306e\u6295\u8cc7\u4fe1\u8a17\u306f\u300c\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17\u300d\u3067\u3059\u3002<br \/>\n\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17\u306f\u3001\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17\u306e\u4ef2\u9593\u306e\u3088\u3046\u306a\u5546\u54c1\u3067\u3042\u308b\u305f\u3081\u3001\u8a55\u4fa1\u65b9\u6cd5\u304c\u4f3c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306f\u4fa1\u683c\u306e\u3064\u304d\u65b9\u304c\u4e0a\u5834\u682a\u5f0f\u3068\u4f3c\u3066\u3044\u308b\u306e\u3067\u3001\u8a55\u4fa1\u65b9\u6cd5\u306f\u4e0a\u5834\u682a\u5f0f\u306b\u6e96\u3058\u3066\u884c\u3046\u305f\u3081\u3001\u4e0a\u8a18\u306e\uff12\u3064\u306e\u6295\u8cc7\u4fe1\u8a17\u3068\u306f\u8a55\u4fa1\u65b9\u6cd5\u304c\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17\u306f\u3001\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17\u3068\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306b\u8a72\u5f53\u3057\u306a\u3044\u6295\u8cc7\u4fe1\u8a17\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u307e\u305a\u76f8\u7d9a\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u304c\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17\u306b\u3082\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17\u306f\u3001MRF\u3068\u5916\u8ca8MMF\u304c\u4ee3\u8868\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u7b49\u3092\u898b\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<br \/>\n\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u8abf\u3079\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/investmenttrust-inheritancetax#6-5\">6-5<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 99%; margin-right: calc(0%); margin-left: calc(1%);\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 21.2821%; background-color: #61bd6d;\">\u7a2e\u985e<\/td>\n<td style=\"width: 60.6619%; background-color: #61bd6d;\">\u6982\u8981<\/td>\n<td style=\"width: 17.9278%; background-color: #61bd6d;\">\u8aac\u660e\u3057\u3066\u3044\u308b\u7ae0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2821%;\">\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17<\/td>\n<td style=\"width: 60.6619%;\">\u30fb\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17\u3068\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u4ee5\u5916\u306e\u6295\u8cc7\u4fe1\u8a17<br \/>\n\u30fb\u8a3c\u5238\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u3001\u9280\u884c\u3084\u90f5\u4fbf\u5c40\u3067\u3082\u8ca9\u58f2\u3057\u3066\u3044\u308b<\/td>\n<td style=\"width: 17.9278%;\"><a href=\"#nncpbenysfhuxgxl9f8yq\" target=\"_self\" rel=\"noopener\">\uff14\u7ae0<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2821%;\">\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17<\/td>\n<td style=\"width: 60.6619%;\">\u30fb\u6bce\u65e5\u6c7a\u7b97\u3092\u884c\u3044\u3001\u5b9f\u7e3e\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u304c\u5206\u914d\u3055\u308c\u308b\u6295\u8cc7\u4fe1\u8a17<br \/>\n\u30fb(\u4f8b)MRF\u30fbMMF\u30fb\u4e2d\u56fd\u30d5\u30a1\u30f3\u30c9\u306a\u3069<\/td>\n<td style=\"width: 17.9278%;\"><a href=\"#ea6lyjxjnctbuwbdjw5l1\" target=\"_self\" rel=\"noopener\">\uff15\u7ae0<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2821%;\">\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17<\/td>\n<td style=\"width: 60.6619%;\">\u30fb\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u6295\u8cc7\u4fe1\u8a17<br \/>\n\u30fb\u8a3c\u5238\u4f1a\u793e\u3067\u306e\u307f\u8ca9\u58f2\u3057\u3066\u3044\u308b<br \/>\n\u30fb(\u4f8b)ETF\u30fb\u4e0d\u52d5\u7523\u6295\u8cc7\u4fe1\u8a17(J-REIT)\u306a\u3069<\/td>\n<td style=\"width: 17.9278%;\"><a href=\"#qvh6dfrvepzgzij9v85e\" target=\"_self\" rel=\"noopener\">\uff16\u7ae0<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"mhxojx84ucfh27li92ayl\">3-1.(\u88dc\u8db3)\u5916\u8ca8\u5efa\u3066\u306e\u6295\u8cc7\u4fe1\u8a17\u306f\u3001\u65e5\u672c\u5186\u306b\u63db\u7b97\u3057\u3066\u8a55\u4fa1\u3059\u308b<\/h3>\n<p><strong>1\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u984d\u304c\u5916\u56fd\u306e\u901a\u8ca8\u5358\u4f4d\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u6295\u8cc7\u4fe1\u8a17\u306f\u3001\u65e5\u672c\u5186\u306b\u63db\u7b97\u3057\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u65e5\u672c\u5186\u306b\u63db\u7b97\u3059\u308b\u969b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u6c7a\u3081\u3089\u308c\u305f\u58f2\u5374\u6642\u306b\u9069\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\uff08TTB)\u3092\u9069\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u306a\u304a\u3001\u70ba\u66ff\u624b\u6570\u6599\u304c\u91d1\u878d\u6a5f\u95a2\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u6295\u8cc7\u4fe1\u8a17\u3092\u8cfc\u5165\u3057\u3066\u3044\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p class=\"\">\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u5404\u91d1\u878d\u6a5f\u95a2\u306eHP\u3067\u3082\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u7a93\u53e3\u306e\u62c5\u5f53\u8005\u306b\u805e\u3044\u3066\u3082\u5206\u304b\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u81ea\u8eab\u306e\u3084\u308a\u3084\u3059\u3044\u65b9\u6cd5\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"nncpbenysfhuxgxl9f8yq\">4.\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u30b9\u30c6\u30c3\u30d7\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/2rg08oprq2n-1750293303.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u307e\u305f\u3001\u672a\u53ce\u5206\u914d\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u5225\u9014\u3001\u672a\u53ce\u5206\u914d\u91d1\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"nsiqi0877xh974hxkfu37d\">4-1.\u3010\u30b9\u30c6\u30c3\u30d7\u2460\u3011\uff11\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p class=\"\">\uff11\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u300c\u3054\u53c2\u8003\u8cc7\u6599\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u306f\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u4e0a\u306e\u57fa\u6e96\u4fa1\u984d\u306f\u3001\uff11\u53e3\u3042\u305f\u308a\u306e\u91d1\u984d\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u5358\u4f4d\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694740248-1694740277.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 53.59%;\" class=\"fr-draggable\" \/><\/span><\/p>\n<h4 id=\"vqxo2gn4y8cy13t2slqpm\">\u203b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u57fa\u6e96\u4fa1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u6c42\u3081\u65b9<\/h4>\n<p>\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u57fa\u6e96\u4fa1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u5546\u54c1\u7d39\u4ecb\u30da\u30fc\u30b8\u3067\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024\u306e\u78ba\u8a8d\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\u300c\uff45\uff2d\uff21\uff38\uff29\uff33 \uff33\uff4c\uff49\uff4d\u7c73\u56fd\u682a\u5f0f\uff08\uff33\uff06\uff30\uff15\uff10\uff10\uff09\u300d\u3092\u4f8b\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ol>\n<li>\u691c\u7d22\u30a8\u30f3\u30b8\u30f3\u306b\u6295\u8cc7\u4fe1\u8a17\u540d\u3092\u5165\u529b\u3057\u3066\u691c\u7d22<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694742040-1694742095-1694744121.png\" class=\"fr-draggable\" style=\"width: 62.5%;\" \/><\/li>\n<li>\u904b\u7528\u4f1a\u793e\u306eHP\u3092\u898b\u308b\uff08\u5404\u8a3c\u5238\u4f1a\u793e\u306eHP\u3067\u3082\u53ef\uff09<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694742228-1694744122.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left;\" class=\"fr-draggable\" \/><\/li>\n<\/ol>\n<p class=\"\">3.\u904b\u7528\u72b6\u6cc1\u3067\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u57fa\u6e96\u4fa1\u984d\u3092\u78ba\u8a8d<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694742319-1694744122.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left; width: 89.1%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u304c\u4f11\u65e5\u306e\u5834\u5408\u306f\u3001\u305d\u3082\u305d\u3082\u7d42\u5024\u304c\u306a\u3044\u306e\u3067\u3001\u904b\u7528\u72b6\u6cc1\u306eHP\u3092\u307f\u3066\u3082\u7d42\u5024\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001<strong>\u76f8\u7d9a\u958b\u59cb\u65e5\u524d\u306e<\/strong><strong>\u4e00\u756a\u8fd1\u3044\u65e5\u306e\u57fa\u6e96\u4fa1\u984d\u3092\u63a1\u7528<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u203b\u4e0a\u8a18\u306e\u65b9\u6cd5\u306e\u4ed6\u306b\u300c\u6295\u4fe1\u7dcf\u5408\u691c\u7d22\u30e9\u30a4\u30d6\u30e9\u30ea\u30fc\u300d\u3067\u691c\u7d22\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6295\u4fe1\u7dcf\u5408\u691c\u7d22\u30e9\u30a4\u30d6\u30e9\u30ea\u30fc\u306eURL\u306f<a href=\"https:\/\/toushin-lib.fwg.ne.jp\/FdsWeb\/FDST000000\">\u3053\u3061\u3089<\/a><\/div>\n<h3 id=\"xsd79asut4d7a20kutiyz7\">4-2.\u3010\u30b9\u30c6\u30c3\u30d7\u2461\u3011\u53e3\u6570\u3092\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong>\u53e3\u6570\u3092\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><br \/>\n\u6b8b\u9ad8\u8a3c\u660e\u66f8\u672c\u4f53\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<figure class=\"wp-block-image size-large is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/\u56f3\u306a\u3069-1024x576.jpg\" alt=\"\" class=\"wp-image-3380\" srcset=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/\u56f3\u306a\u3069-1024x576.jpg 1024w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/\u56f3\u306a\u3069-767x431.jpg 767w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/\u56f3\u306a\u3069-768x432.jpg 768w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/\u56f3\u306a\u3069.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><strong><\/strong><\/figure>\n<h3 id=\"1a1x4cfgcrhef4qtk95ipd\">4-3.\u3010\u30b9\u30c6\u30c3\u30d7\u2462\u3011\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u3068\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u89e3\u7d04\u6642\u306b\u652f\u6255\u3046\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u3053\u3068\u3067\u3059\u3002\u300c\u306a\u3057\u300d\uff5e\u300c0.3\uff05\u300d\u7a0b\u5ea6\u3067\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599\u306f\u3001\u5951\u7d04\u66f8\u30fb\u76ee\u8ad6\u898b\u66f8\u30fb\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u30fb\u516c\u5f0f\u30b5\u30a4\u30c8\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001Yahoo!\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306a\u3069\u6295\u8cc7\u60c5\u5831\u30b5\u30a4\u30c8\u3082\u53c2\u8003\u306b\u306a\u308b\u306e\u3067\u3001\u53c2\u7167\u3057\u3066\u307f\u3066\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u3067\u8abf\u3079\u3066\u3082\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u53d6\u5f15\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"bszqvddz54hwgjj21zosl\">4-4.\u3010\u30b9\u30c6\u30c3\u30d7\u2463\u3011\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\u2460\uff5e\u2463\u3067\u96c6\u3081\u305f\u60c5\u5831\u3092\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002 <img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/pnoxr7al2wo-1750293141-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>4-5.\u3010\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u3011\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p class=\"\">\u3067\u306f\u3001\u5b9f\u969b\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u8a08\u7b97\u306b\u7528\u3044\u308b\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u57fa\u6e96\u4fa1\u984d\uff1a1\u4e07\u53e3\u3042\u305f\u308a20,000\u5186\u21921\u53e3\u3042\u305f\u308a2\u5186<\/li>\n<li>\u53e3\u6570\uff1a1,000\u4e07\u53e3<\/li>\n<li>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u306f\u63db\u91d1\u5e0c\u671b\u65e5\u306e\u57fa\u6e96\u4fa1\u984d\u306b\u5bfe\u30570.5%<\/li>\n<li>\u89e3\u7d04\u624b\u6570\u6599\u306a\u3057<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">2\u5186 \u00d7 1,000\u4e07\u53e3 \uff0d\u00a0 {(2\u5186 \u00d7 1,000\u4e07\u53e3) \u00d7 0.5%\uff5d = 19,493,700\u5186<\/p>\n<\/div>\n<h2 id=\"ea6lyjxjnctbuwbdjw5l1\">5.\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"cn0l6wezlrsdmz0yd0vuek\">5-1.\u3010\u30b9\u30c6\u30c3\u30d7\u2460\u3011\uff11\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\uff11\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u65e5\u3005\u6c7a\u7b97\u578b\u6295\u8cc7\u4fe1\u8a17\u306e\u57fa\u6e96\u4fa1\u984d\u306f\u3001\uff11\u53e3\uff1d\uff11\u5186\u306e\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/p51ux8egu4-1717373635.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"paa0c4o7d4qktlfi4g9fxc\">5-2.\u3010\u30b9\u30c6\u30c3\u30d7\u2461\u3011\u53e3\u6570\u3092\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u53e3\u6570\u3092\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/4xzo3t1w41s-1717373688.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"fqvfvd50gj5eubhxzozyjc\">5-3.\u3010\u30b9\u30c6\u30c3\u30d7\u2462\u3011\u518d\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u3044\u672a\u53ce\u5206\u914d\u91d1\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u518d\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u3044\u672a\u53ce\u5206\u914d\u91d1\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u91d1\u5229\u304c\u4f4e\u3044\u305f\u3081\u3001\uff2d\uff32\uff26\u306b\u3064\u3044\u3066\u306f\u73fe\u72b6\u3067\u518d\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u3044\u672a\u53ce\u5206\u914d\u91d1\u306e\u91d1\u984d\u306f\uff10\u5186\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5916\u8ca8\uff2d\uff2d\uff26\u306e\u5834\u5408\u306f\u3001\u5229\u56de\u308a\u304c\u9ad8\u3044\u305f\u3081\u3001\u672a\u53ce\u5206\u914d\u91d1\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u8a3c\u5238\u4f1a\u793e\u3078\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"e72gbifp5agjgr7mbwghc\">5-4.\u3010\u30b9\u30c6\u30c3\u30d7\u2463\u3011\u518d\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u3044\u672a\u53ce\u5206\u914d\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u518d\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u3044\u672a\u53ce\u5206\u914d\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u304c\u30015-3\u3067\u8ff0\u3079\u307e\u3057\u305f\u3088\u3046\u306b\u518d\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u3044\u672a\u53ce\u5206\u914d\u91d1\u306e\u984d\u306f\u73fe\u72b6\uff10\u5186\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3082\uff10\u5186\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"353ci79in1y23fqs7ktn9d\">5-5.\u3010\u30b9\u30c6\u30c3\u30d7\u2464\u3011\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u3068\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u89e3\u7d04\u6642\u306b\u652f\u6255\u3046\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u3053\u3068\u3067\u3059\u3002\u300c\u306a\u3057\u300d\uff5e\u300c0.3\uff05\u300d\u7a0b\u5ea6\u3067\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599\u306f\u3001\u5951\u7d04\u66f8\u30fb\u76ee\u8ad6\u898b\u66f8\u30fb\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u30fb\u516c\u5f0f\u30b5\u30a4\u30c8\u306a\u3069\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001Yahoo!\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306a\u3069\u6295\u8cc7\u60c5\u5831\u30b5\u30a4\u30c8\u3082\u53c2\u8003\u306b\u306a\u308b\u306e\u3067\u3001\u53c2\u7167\u3057\u3066\u307f\u3066\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002 \u4e07\u304c\u4e00\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u53d6\u5f15\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"p9dw0ba9h5vl1q4mniui\">5-6.\u3010\u30b9\u30c6\u30c3\u30d7\u2465\u3011\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\u2460\uff5e\u2464\u3067\u96c6\u3081\u305f\u60c5\u5831\u3092\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/9lvmp1wgcze-1718076459.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>5-7.\u3010\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u3011\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u8a08\u7b97\u306b\u4f55\u306b\u7528\u3044\u308b\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u57fa\u6e96\u4fa1\u984d\uff1a1\u53e3\u3042\u305f\u308a1\u5186<\/li>\n<li>\u53e3\u6570\uff1a1,000\u4e07\u53e3<\/li>\n<li>\u518d\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u3044\u672a\u53ce\u5206\u914d\u91d1\uff08A)\uff1a\u306a\u3057<\/li>\n<li>\uff08A)\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff1a\u306a\u3057<\/li>\n<li>\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\uff1a\u306a\u3057<\/li>\n<li>\u89e3\u7d04\u624b\u6570\u6599\uff1a\u306a\u3057<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">1\u5186 \u00d7 1,000\u4e07\u53e3 \uff0b 0\u5186 \u30fc 0\u5186\u00a0<span style=\"font-size: 16px; color: #333333;\">\u30fc 0\u5186<\/span> = 1,000\u4e07\u5186<\/p>\n<\/div>\n<h2 id=\"qvh6dfrvepzgzij9v85e\">6.\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u30b9\u30c6\u30c3\u30d7\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u540c\u69d8\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u672a\u53ce\u5206\u914d\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u5225\u9014\u3001\u672a\u53ce\u5206\u914d\u91d1\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/57i0t3njkwe-1718076570.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"ut8cpqidcitab5wp6ccp\">6-1.\u3010\u30b9\u30c6\u30c3\u30d7\u2460\u3011\uff11\u53e3\u3042\u305f\u308a\u306e\u4fa1\u683c\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u307e\u305a\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3057\u3066\uff11\u53e3\u3042\u305f\u308a\u306e\u4fa1\u683c\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"iwclspis9t6kd6eapqx2n\">6-1-1.\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u4fa1\u683c\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u6c42\u3081\u65b9<\/h4>\n<p><strong>\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u4fa1\u683c\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3068\u540c\u69d8\u306b\uff14\u3064\u306e\u91d1\u984d\u306e\u3046\u3061\u300c\u6700\u3082\u4f4e\u3044\u91d1\u984d\u300d\u3092\u63a1\u7528\u3057\u307e\u3059\u3002<\/strong> \u307e\u305f\u3001\u5404\u5024\u306e\u8a18\u8f09\u5834\u6240\u3082\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u6c42\u3081\u305f\u3044\u4fa1\u984d<\/td>\n<td>\u8a18\u8f09\u5834\u6240<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024<\/td>\n<td><a href=\"https:\/\/finance.yahoo.co.jp\/\" target=\"_blank\" rel=\"noopener\">Yahoo!\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<\/a>\u306eHP<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/td>\n<td>\u65e5\u672c\u53d6\u5f15\u6240HP\u306e\u300c<a href=\"https:\/\/www.jpx.co.jp\/markets\/statistics-equities\/price\/index.html\" target=\"_blank\" rel=\"noopener\">\u6708\u9593\u76f8\u5834\u8868<\/a>\u300d<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u524d\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/td>\n<td>\u65e5\u672c\u53d6\u5f15\u6240HP\u306e\u300c<a href=\"https:\/\/www.jpx.co.jp\/markets\/statistics-equities\/price\/index.html\" target=\"_blank\" rel=\"noopener\">\u6708\u9593\u76f8\u5834\u8868<\/a>\u300d<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u524d\u3005\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/td>\n<td>\u65e5\u672c\u53d6\u5f15\u6240HP\u306e\u300c<a href=\"https:\/\/www.jpx.co.jp\/markets\/statistics-equities\/price\/index.html\" target=\"_blank\" rel=\"noopener\">\u6708\u9593\u76f8\u5834\u8868<\/a>\u300d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u304c\u4f11\u65e5\u306e\u5834\u5408\u306f\u3001\u305d\u3082\u305d\u3082\u57fa\u6e96\u4fa1\u984d\u304c\u306a\u3044\u306e\u3067\u3001Yahoo!\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306eHP\u3092\u307f\u3066\u3082\u57fa\u6e96\u4fa1\u984d\u306f\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u524d\u5f8c\u3092\u554f\u308f\u305a<strong>\u76f8\u7d9a\u958b\u59cb\u65e5\u306b\u6700\u3082<\/strong><strong>\u8fd1\u3044\u65e5\u306e\u7d42\u5024\u3092\u63a1\u7528<\/strong>\u3057\u307e\u3059\u3002 <img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/kjKtv8ZcW0gIRdPETDAwHeUYh-1694744123.png\" class=\"fr-draggable\" \/> \u307e\u305f\u3001\u4e09\u9023\u4f11\u306e\u4e2d\u65e5\u3067\u3001\u6700\u3082\u8fd1\u3044\u65e5\u306e\u7d42\u5024\u304c\u4e8c\u3064\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4e8c\u3064\u306e\u7d42\u5024\u306e\u5e73\u5747\u3092\u63a1\u7528\u3057\u307e\u3059\u3002 <img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1693982753.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"hdtuyh8p91vvslsg0y3cgn\">6-2.\u3010\u30b9\u30c6\u30c3\u30d7\u2461\u3011\u53e3\u6570\u3092\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u53e3\u6570\u3092\u6b8b\u9ad8\u8a3c\u660e\u66f8\u304b\u3089\u63a2\u3057\u307e\u3057\u3087\u3046\u3002 \u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u672c\u4f53\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1693979455-1693979470-1693981310-1693982811.png\" class=\"fr-draggable\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" \/><\/p>\n<h3 id=\"82ivskkz595mqy74yxr8z8\">6-3.\u3010\u30b9\u30c6\u30c3\u30d7\u2462\u3011\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\u2460\u2461\u3067\u96c6\u3081\u305f\u60c5\u5831\u3092\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002 <img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/gc9iw6p9khe-1717372398.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable alignleft\" \/><\/p>\n<h3>6-4.\u3010\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u3011\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p class=\"\">\u3067\u306f\u3001\u5b9f\u969b\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">A\u3055\u3093\u306f\u4ea1\u304f\u306a\u3063\u305f\u7236\u304b\u30892,000\u53e3\u5206\u306e\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002 \u5404\u7d42\u5024\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u306e\u7d42\u5024\uff1a11,000\u5186<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6708\u306e\u7d42\u5024\u5e73\u5747\uff1a12,000\u5186<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6708\u306e\u524d\u6708\u306e\u7d42\u5024\u5e73\u5747\uff1a10,000\u5186<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6708\u306e\u524d\u3005\u6708\u306e\u7d42\u5024\u5e73\u5747\uff1a10,500\u5186<\/li>\n<\/ul>\n<p class=\"attention-p\">\u203b1\u53e3\u3042\u305f\u308a\u306e\u91d1\u984d<\/p>\n<\/div>\n<p class=\"\">\u3053\u306e\u5834\u5408\u3001\u300c\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6708\u306e\u524d\u6708\u306e\u7d42\u5024\u5e73\u5747\u300d\u304c\u6700\u3082\u4f4e\u3044\u91d1\u3067\u3059\u306e\u3067\u300110,000\u5186\u3092\u4fa1\u683c\u3068\u3057\u3066\u7528\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">10,000\u5186 \u00d7 2,000\u53e3 = 2,000\u4e07\u5186<\/p>\n<\/div>\n<h3>6-5.\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5<\/h3>\n<p>\uff13\u7ae0\u3067\u8a18\u8f09\u3044\u305f\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u307e\u305a\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p>\u3044\u304f\u3064\u304b\u8abf\u3079\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li><strong><span style=\"text-decoration: underline;\">\u6295\u8cc7\u4fe1\u8a17\u306e\u540d\u79f0\u304b\u3089\u5224\u65ad\u3059\u308b<\/span><\/strong><br \/>\n\u540d\u79f0\u306b\u300c\u4e0a\u5834\u300d\u3084\u300cETF\u300d\u3068\u5165\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u4e0a\u5834\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4f8b\uff09\u4e0a\u5834\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u30d5\u30a1\u30f3\u30c9\u25b3\u25b3\u25b3<br \/>\n\u305f\u3060\u3057\u3001\u540d\u79f0\u304b\u3089\u306f\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><span style=\"text-decoration: underline;\"><strong>\u8a3c\u5238\u4f1a\u793e\u306b\u554f\u3044\u5408\u308f\u305b\u308b<\/strong><\/span><br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u305f\u8a3c\u5238\u4f1a\u793e\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/li>\n<li><span style=\"text-decoration: underline;\"><strong>\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\uff08JPX)\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u8abf\u3079\u308b<\/strong><\/span><br \/>\nJPX\u306e\u30de\u30fc\u30b1\u30c3\u30c8\u60c5\u5831\u30fb\u7d71\u8a08\u60c5\u5831\uff08\u682a\u5f0f\u95a2\u9023\uff09\u306e\u6708\u9593\u76f8\u5834\u8868\u306b\u3042\u308b\u300c\u6295\u4fe1\u7b49\u76f8\u5834\u8868\u300d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u6295\u8cc7\u4fe1\u8a17\u306f\u3001\u8a72\u5f53\u6708\u8f9e\u5178\u3067\u4e0a\u5834\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002\u76f8\u7d9a\u958b\u59cb\u65e5\u306b\u5408\u308f\u305b\u3066\u3001\u8a72\u5f53\u6708\u6642\u70b9\u306e\u30c7\u30fc\u30bf\u3092\u8abf\u3079\u307e\u3057\u3087\u3046\u3002<\/li>\n<\/ol>\n<p>\u3054\u81ea\u8eab\u306e\u8abf\u3079\u3084\u3059\u3044\u65b9\u6cd5\u3067\u8abf\u3079\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h2 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