{"id":1849,"date":"2023-10-05T15:54:59","date_gmt":"2023-10-05T06:54:59","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1849"},"modified":"2025-06-18T13:30:33","modified_gmt":"2025-06-18T04:30:33","slug":"grave-inheritancetax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/grave-inheritancetax","title":{"rendered":"\u751f\u524d\u8cfc\u5165\u306f\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\uff1f\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u304a\u5893\u306e\u53d6\u308a\u6271\u3044"},"content":{"rendered":"<p class=\"\">\u300c\u304a\u5893\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u306e\u2026\uff1f\u300d<br \/>\n\u300c\u304a\u5893\u3092\u8cfc\u5165\u3059\u308b\u306e\u306f\u3001\u751f\u524d\u3068\u6b7b\u5f8c\u3001\u3069\u3061\u3089\u304c\u76f8\u7d9a\u7a0e\u306e\u89b3\u70b9\u304b\u3089\u306f\u304a\u5f97\u2026\uff1f\u300d<\/p>\n<p class=\"\">\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3063\u3066\u3044\u308b\u307f\u306a\u3055\u3093\u306f\u3001\u3053\u306e\u3088\u3046\u306a<strong>\u304a\u5893\u306b\u4ee3\u8868\u3055\u308c\u308b\u796d\u7940\u8ca1\u7523\u3068\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u304a\u60a9\u307f\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n<p class=\"\">\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u3001<strong>\u300c\u304a\u5893\u306a\u3069\u796d\u7940\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u53d6\u308a\u6271\u3044\u300d\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><br \/>\n\u76f8\u7d9a\u7a0e\u306e\u751f\u524d\u5bfe\u7b56\u3068\u3057\u3066\u304a\u5893\u306a\u3069\u306e\u796d\u7940\u8ca1\u7523\u306e\u8cfc\u5165\u3092\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u5fc5\u898b\u306e\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u304a\u5893\u306f\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\u3067\u3059<\/h2>\n<p class=\"\"><strong>\u304a\u5893\u306f\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\u3067\u3059\u3002<\/strong><\/p>\n<p class=\"\">\u306a\u305c\u306a\u3089\u3001\u304a\u5893\u306a\u3069\u3092\u542b\u3080\u796d\u7940\u8ca1\u7523\u306f\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000073\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c12\u6761<\/span><\/a><span style=\"font-size: 16px; color: #333333;\">\u306b\u304a\u3044\u3066\u975e\u8ab2\u7a0e\u8ca1\u7523\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>\uff08\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\uff09<\/strong><br \/>\n\u7b2c\u5341\u4e8c\u6761\u3000\u6b21\u306b\u63b2\u3052\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3057\u306a\u3044\u3002<br \/>\n\u4e8c\u3000\u5893\u6240\u3001\u970a\u3073\u3088\u3046\u53ca\u3073\u796d\u5177\u4e26\u3073\u306b\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e<\/p>\n<\/div>\n<p>\u3055\u3089\u306b\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4108.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u3088\u304f\u3042\u308b\u7a0e\u306e\u8cea\u554f\uff09<\/a>\u306b\u3082\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"\"><strong>\uff08No.4108\u3000\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\uff09<\/strong><br \/>\n\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\u306e\u3046\u3061\u4e3b\u306a\u3082\u306e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p class=\"\">\uff11\u3000\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<\/p>\n<p>\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<\/div>\n<p>\u3088\u3063\u3066\u3001\u304a\u5893\u306a\u3069\u306e\u796d\u7940\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>1-1.\u304a\u5893\u306e\u30ed\u30fc\u30f3\u6b8b\u984d\u306f\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044<\/h3>\n<p class=\"\"><strong>\u304a\u5893\u3092\u30ed\u30fc\u30f3\u3067\u8cfc\u5165\u3057\u3001\u5b8c\u6e08\u524d\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u6b8b\u984d\u306f\u50b5\u52d9\u63a7\u9664\uff08\u50b5\u52d9\u3092\u907a\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\uff09\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u524d\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u304a\u5893\u304c\u975e\u8ab2\u7a0e\u8ca1\u7523\u3067\u3042\u308b\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u8ca1\u7523\u306e\u305f\u3081\u306e\u50b5\u52d9\u3082\u63a7\u9664\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u304a\u5893\u306a\u3069\u306e\u796d\u7940\u8ca1\u7523\u3092\u8cfc\u5165\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u73fe\u91d1\u4e00\u62ec\u6255\u3044\u306a\u3069\u3067\u3001\u751f\u524d\u306b\u78ba\u5b9f\u306b\u652f\u6255\u3044\u3092\u7d42\u308f\u3089\u305b\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p class=\"\">\u203b\u50b5\u52d9\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/saimu-kojo\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 class=\"\">2.\u76f8\u7d9a\u7a0e\u306e\u89b3\u70b9\u304b\u3089\u8003\u3048\u308b\u3068\u3001\u304a\u5893\u306e\u8cfc\u5165\u306f\u751f\u524d\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u89b3\u70b9\u304b\u3089\u8003\u3048\u308b\u3068\u3001\u304a\u5893\u306e\u8cfc\u5165\u306f\u751f\u524d\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u306a\u305c\u306a\u3089\u751f\u524d\u306b\u304a\u5893\u306a\u3069\u306e\u796d\u7940\u8ca1\u7523\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/strong><\/p>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u306f\u907a\u7523\u7dcf\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u751f\u524d\u306b\u304a\u5893\u306a\u3069\u306e\u796d\u7940\u8ca1\u7523\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u5024\u6bb5\u5206\u3060\u3051\u3001\u8ab2\u7a0e\u8ca1\u7523\u3067\u3042\u308b\u73fe\u9810\u91d1\u304c\u975e\u8ab2\u7a0e\u8ca1\u7523\u3067\u3042\u308b\u304a\u5893\u306a\u3069\u306b\u306a\u308b\u305f\u3081\u3001\u907a\u7523\u7dcf\u984d\u3092\u4f4e\u304f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u7136\u3068\u76f8\u7d9a\u7a0e\u984d\u304c\u4e0b\u304c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p class=\"\">\u203b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-calculation\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 class=\"\">2-1.\u751f\u524d\u306b\u304a\u5893\u306a\u3069\u306e\u796d\u7940\u8ca1\u7523\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p class=\"\">\u751f\u524d\u306b\u304a\u5893\u306a\u3069\u306e\u796d\u7940\u8ca1\u7523\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u4f8b\u3092\u4e00\u3064\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"\">\u3010\u4f8b\u3011<br \/>\n\u30fb\u88ab\u76f8\u7d9a\u4eba\u306f\u7236\u89aa<br \/>\n\u30fb\u76f8\u7d9a\u4eba\u306f\u5a18\uff12\u4eba<\/p>\n<p>\u30d1\u30bf\u30fc\u30f3\uff21\uff1a\u9810\u8caf\u91d11,300\u4e07\u5186\u304b\u3089<span style=\"text-decoration: underline;\">\u751f\u524d\u306b\u7236\u89aa\u304c300\u4e07\u5186\u3067\u304a\u5893\u3092\u8cfc\u5165<\/span><br \/>\n\u2192\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u907a\u7523\u306f<br \/>\n\u300c\u975e\u8ab2\u7a0e\u8ca1\u7523\u3067\u3042\u308b\u304a\u5893300\u4e07\u5186\u300d\u300c\u9810\u8caf\u91d11,000\u4e07\u5186\u300d\u300c\u81ea\u5b853,000\u4e07\u5186\u300d<br \/>\n\u2192\u6b63\u5473\u306e\u907a\u7523\u7dcf\u984d4,000\u4e07\u5186<\/p>\n<p>\u30d1\u30bf\u30fc\u30f3B\uff1a\u9810\u8caf\u91d11,300\u4e07\u5186\u304b\u3089<span style=\"text-decoration: underline;\">\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u5a18\u304c300\u4e07\u5186\u3067\u304a\u5893\u3092\u8cfc\u5165<\/span><br \/>\n\u2192\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u907a\u7523\u306f<br \/>\n\u300c\u9810\u8caf\u91d11,300\u4e07\u5186\u300d\u300c\u81ea\u5b853,000\u4e07\u5186\u300d\u2192\u6b63\u5473\u306e\u907a\u7523\u7dcf\u984d4,300\u4e07\u5186<\/p>\n<\/div>\n<h4>\u30d1\u30bf\u30fc\u30f3A\u3000\u751f\u524d\u306b\u7236\u89aa\u304c300\u4e07\u5186\u3067\u304a\u5893\u3092\u8cfc\u5165<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/61wbpt6t9lb-1718848357.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"738\" height=\"267\" 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