{"id":1922,"date":"2023-10-12T15:23:48","date_gmt":"2023-10-12T06:23:48","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1922"},"modified":"2025-06-24T15:00:23","modified_gmt":"2025-06-24T06:00:23","slug":"inheritancetaxdeclaration","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetaxdeclaration","title":{"rendered":"\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5165\u9580\u66f8\uff5c\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\uff17\u30b9\u30c6\u30c3\u30d7"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u666e\u6bb5\u6163\u308c\u306a\u3044\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u591a\u3044\u4e0a\u306b\u3001\u3084\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5168\u4f53\u50cf\u304c\u5206\u304b\u3089\u306a\u3044\u307e\u307e\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u7a0e\u91d1\u9762\u3067\u640d\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u89aa\u65cf\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u305d\u3053\u3067\u3001<strong>\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u5168\u4f53\u50cf\u304c\u308f\u304b\u308b\u5165\u9580\u66f8\u3092\u4f5c\u308a\u307e\u3057\u305f\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3079\u304d\u77e5\u8b58\u3092\uff17\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696468203.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/p>\n<p class=\"\">\u3055\u3089\u306b\u3001<strong>\u3053\u306e\u8a18\u4e8b\u306b\u306f\u8a73\u7d30\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u30da\u30fc\u30b8\u3078\u306e\u30ea\u30f3\u30af\u304c\u968f\u6240\u306b\u8cbc\u3063\u3066\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3092\u76ee\u6b21\u306e\u3088\u3046\u306b\u4f7f\u3063\u3066\u3044\u305f\u3060\u304d\u3001\u8a73\u3057\u3044\u5185\u5bb9\u306f\u30ea\u30f3\u30af\u5148\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3053\u3068\u3067\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u73fe\u5728\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u9032\u3081\u3066\u3044\u308b\u65b9\u306e\u304a\u5f79\u306b\u7acb\u3064\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3001\u307e\u3060\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u65b9\u3082\u3001\u3044\u3056\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u5f79\u7acb\u3064\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"08filbp53r7uqj8f2c179\">\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u3092\u77e5\u308b<\/h2>\n<p class=\"\">\u307e\u305a\u30b9\u30c6\u30c3\u30d7\uff11\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696468516.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"zgiihhaayjph2f9a38xpn\">1-1.\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u300c\u907a\u7523\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u300d\u306b\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u300c\u907a\u7523\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u300d\u306b\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u76f8\u7d9a\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u624b\u7d9a\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u307f\u3067\u3059\u3002<\/strong><\/p>\n<p>\u203b\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3001\u5bc4\u4ed8\u91d1\u63a7\u9664\u3001\u5404\u7a2e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u907a\u7523\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-unnecessary\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b3\u3064\u306e\u30b1\u30fc\u30b9<\/a><\/p>\n<h3 id=\"blxcsw9v2qvubur2hiyhuj\">1-2.\u57fa\u790e\u63a7\u9664\u984d\u3068\u306f<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u306b\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u3068\u3044\u3046\u3082\u306e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><br \/>\n<strong>\u57fa\u790e\u63a7\u9664\u984d\u3068\u3044\u3046\u306e\u306f\u3001\u3042\u308b\u4e00\u5b9a\u306e\u984d\u307e\u3067\u306a\u3089\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u907a\u7523\u306e\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306e\u4fa1\u984d\u3067\u3042\u308c\u3070\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u7a0e\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u984d\u306f\u5168\u54e1\u4e00\u5f8b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/strong><\/p>\n<\/div>\n<p>\u6570\u5f0f\u3092\u898b\u308c\u3070\u308f\u304b\u308b\u901a\u308a\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u4eba\u6570\u304c\u5897\u3048\u308b\u307b\u3069\u63a7\u9664\u984d\u304c\u4e0a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c1\u4eba\u306e\u5834\u5408\u30003,600\u4e07\u5186<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c2\u4eba\u306e\u5834\u5408\u30004,200\u4e07\u5186<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c3\u4eba\u306e\u5834\u5408\u30004,800\u4e07\u5186<\/div>\n<h4 id=\"kwgpwud5n3al564uv1yjt\">\u203b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f<\/h4>\n<p><strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u6c11\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u300c\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u4eba\u300d\u3067\u3059\u3002<\/strong><\/p>\n<p>\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u914d\u5076\u8005\u4ee5\u5916\u306f\u3001\u4ee5\u4e0b\u306e\u9806\u756a\u3067\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696291624.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3092\u89e3\u8aac\uff01\u30c1\u30e3\u30fc\u30c8\u3068\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u76f8\u7d9a\u4eba\u304c\u5206\u304b\u308b<\/a><\/p>\n<h4 id=\"jckegiqwsf8lt2u8pz6hg\">\u203b\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306f<\/h4>\n<p><strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306f\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u300c\u907a\u7523\u5206\u5272\u306e\u76ee\u5b89\u3068\u306a\u308b\u5272\u5408\u300d\u3067\u3059\u3002\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u907a\u7523\u5206\u5272\u306e\u5408\u610f\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306a\u3069\u306b\u7528\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/strong>\u5404\u3005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u3054\u81ea\u8eab\u304c\u3042\u3066\u306f\u307e\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696291552.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\"><strong>\u540c\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u5206\u306f\u305d\u306e\u4eba\u6570\u3067\u5272\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u304c\u300c\u914d\u5076\u8005\u30fb\u5b50\u4f9b\u300d\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u3001\u5b50\u4f9b\u304c\uff12\u4eba\u3044\u308b\u5834\u5408\u3001\u5b50\u4f9b\uff11\u4eba\u3042\u305f\u308a\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f1\/2\u00d71\/2=1\/4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"fo5uy8olupmju8p4ea3uy9\">2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u3092\u77e5\u308b<\/h2>\n<p><strong><span style=\"color: #e25041;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696468611.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span><\/strong><\/p>\n<p><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696291956.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/p>\n<p>\u307e\u305f\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u300d\u306a\u3069\u306e\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u9045\u308c\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u3001\u672c\u6765\u306e\u76f8\u7d9a\u7a0e\u3068\u306f\u5225\u306b\u5ef6\u6ede\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u306f\u5fc5\u305a\u5b88\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-deadline\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u3068\u306f\uff1f\u521d\u3081\u3066\u306e\u4eba\u5411\u3051\u306b\u89e3\u8aac\u3057\u307e\u3057\u305f<\/a><\/p>\n<h3 id=\"tykl80d6miepzi1mh7hxg\">2-1.\u671f\u9650\u304c\u571f\u66dc\u65e5\u30fb\u65e5\u66dc\u65e5\u30fb\u795d\u65e5\u306e\u5834\u5408<\/h3>\n<p>\u671f\u9650\u304c\u571f\u66dc\u65e5\u30fb\u65e5\u66dc\u65e5\u30fb\u795d\u65e5\u306a\u3069\u306b\u5f53\u305f\u308b\u3068\u304d\u306f\u3001<strong>\u3053\u308c\u3089\u306e\u65e5\u306e\u7fcc\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"1e0g19fjbkzy406ls2hfs9\">2-2.\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u306f\u3001\u5ef6\u9577\u3067\u304d\u306a\u3044<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u306f\u3001\u539f\u5247\u5ef6\u9577\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u300c\u307e\u3060\u907a\u7523\u5206\u5272\u306e\u8a71\u3057\u5408\u3044\u304c\u7d42\u308f\u3089\u306a\u3044\u304b\u3089\u5f85\u3063\u3066\u6b32\u3057\u3044\u2026\u300d\u3068\u3044\u3046\u7406\u7531\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3068\u8003\u3048\u3066\u3044\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u306e\u306f\u3001\u4f8b\u5916\u3068\u3057\u3066\u7279\u6b8a\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u3067\u3059\u3002\u5927\u898f\u6a21\u306a\u707d\u5bb3\u306b\u898b\u821e\u308f\u308c\u305f\u5834\u5408\u306a\u3069\u3001\u672c\u5f53\u306b\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<h2 id=\"gysqbns9akuvga6cu792nc\">3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u9032\u3081\u65b9\u3092\u77e5\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696468749.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u81ea\u5206\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b<\/strong><\/li>\n<li><strong>\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u3067\u306f\u5b9f\u969b\u3001\u305d\u308c\u305e\u308c\u306e\u9032\u3081\u65b9\u3092\u884c\u3063\u3066\u3044\u308b\u4eba\u306f\u3069\u308c\u304f\u3089\u3044\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e2025\u5e74\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001<strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306e86.5\uff05\u306f\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u305f<\/strong>\u3068\u5831\u544a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/kanyowariai202510.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u8ca1\u52d9\u7701\u767a\u8868\u8cc7\u6599\u300c<a href=\"https:\/\/www.mof.go.jp\/about_mof\/policy_evaluation\/nta\/fy2024\/evaluation\/202510ntahyoka.pdf\">\u4ee4\u548c6\u4e8b\u52d9\u5e74\u5ea6\u56fd\u7a0e\u5e81\u5b9f\u7e3e\u8a55\u4fa1\u66f8<\/a>\u300dp.185\u3088\u308a\u5f15\u7528<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f<strong>\u81ea\u5206\u3067\u884c\u3046\u3068\u30df\u30b9\u3092\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u3001\u304b\u306a\u308a\u306e\u9ad8\u78ba\u7387\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p><strong>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u6b63\u3057\u304f\u7533\u544a\u3067\u304d\u308b\u4e0a\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3082\u671f\u5f85\u3067\u304d\u308b<\/strong>\u305f\u3081\u3001\u307b\u3068\u3093\u3069\u306e\u4eba\u304c\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"0r73a4p3pbkm1vyi3yb34g\">3-1.\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u300c\u907a\u7523\u7dcf\u984d\u306e0.5~1.5%\u300d\u3092\u7a0e\u7406\u58eb\u5831\u916c\u3068\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u3057\u304b\u3057\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u76f8\u7d9a\u4eba\u304c\u80cc\u8ca0\u3046\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u7e4b\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #ffffff;\"><strong>\u3010\u30e1\u30ea\u30c3\u30c8\uff11\u3011<br \/>\n\u7121\u99c4\u306a\u7a0e\u91d1\u3092\u9650\u308a\u306a\u304f\u300c\uff10\u300d\u306b\u3067\u304d\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100%; background-color: #ffffff;\"><strong>\u3010\u30e1\u30ea\u30c3\u30c8\uff12\u3011<br \/>\n\u7533\u544a\u306b\u8981\u3059\u308b\u6642\u9593\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100%; background-color: #ffffff;\"><strong>\u3010\u30e1\u30ea\u30c3\u30c8\uff13\u3011<br \/>\n\u30ce\u30f3\u30b9\u30c8\u30ec\u30b9\u3067\u5b89\u5fc3\u306a\u7533\u544a\u304c\u3067\u304d\u308b<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"\">\u3053\u306e\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u7a0e\u7406\u58eb\u5831\u916c\u4ee5\u4e0a\u306e\u4fa1\u5024\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u306a\u305c\u306a\u3089\u3001\u7a0e\u7406\u58eb\u5831\u916c\u306f\u4e00\u898b\u9ad8\u984d\u3067\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3001\u30b3\u30b9\u30d1\u306e\u826f\u3044\u9078\u629e\u3068\u8003\u3048\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant\" target=\"_blank\" rel=\"noopener\">\u306a\u305c\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u306f\u30b3\u30b9\u30d1\u304c\u9ad8\u3044\u9078\u629e\u3068\u8a00\u3048\u308b\u306e\u304b\uff1f<\/a><\/p>\n<h3 id=\"hlgfx4rmrp95fqvomqotsy\">3-2.\uff08\u4f8b\u5916\uff09\u81ea\u5206\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3082\u3088\u3044\u30b1\u30fc\u30b9<\/h3>\n<p><strong>\u4f8b\u5916\u3068\u3057\u3066\u81ea\u5206\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3082\u3088\u3044\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\"><a href=\"#0r73a4p3pbkm1vyi3yb34g\" target=\"_self\" rel=\"noopener\">3-1<\/a>\u3067\u304a\u8a71\u3057\u305f\u901a\u308a\u3001\u539f\u5247\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f8b\u5916\u3068\u3057\u3066\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f\u3001\u3054\u81ea\u8eab\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3082\u554f\u984c\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u76f8\u7d9a\u4eba\u304c\u4e00\u4eba\u3067\u3042\u308b\u3053\u3068<\/strong><\/li>\n<li><strong>\u76f8\u7d9a\u8ca1\u7523\u304c\u30b7\u30f3\u30d7\u30eb\u3067\u3042\u308b\u3053\u3068<\/strong>\uff08\u9810\u8caf\u91d1\u30fb\u73fe\u91d1\u306e\u307f\uff09<\/li>\n<li><strong>\u4f5c\u696d\u6642\u9593\u3092\u78ba\u4fdd\u3067\u304d\u308b\u3053\u3068<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u7591\u554f\u304c\u3042\u3063\u305f\u308a\u4e0d\u5b89\u3092\u899a\u3048\u305f\u3089\u3001\u7121\u7406\u3092\u305b\u305a\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<span style=\"font-size: 16px; color: #333333;\">\u8aa4\u3063\u305f\u8a55\u4fa1\u3092\u3057\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u3001\u5f8c\u3005\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"e3ah669gmlaycgn09jv9s\">3-3.\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7a0e\u7406\u58eb\u5831\u916c\u984d<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7a0e\u7406\u58eb\u5831\u916c\u984d\u306e\u76f8\u5834\u306f\u300c\u907a\u7523\u7dcf\u984d\u306e0.5\uff5e1.5\uff05\u300d\u3067\u3059<\/strong><strong>\u3002<\/strong><\/p>\n<p class=\"\">\u305f\u3060\u3057\u3001\u907a\u7523\u7dcf\u984d\u306e0.5~1.5%\u3068\u3044\u3046\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u76f8\u5834\u3067\u3059\u3002\u7a0e\u7406\u58eb\u5831\u916c\u306e\u984d\u306f<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8907\u6570\u306e\u571f\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u308b<\/li>\n<li>\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u3044\u308b<\/li>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u304c\u9593\u8fd1\u306b\u8feb\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u3069\u3001\u69d8\u3005\u306a\u8981\u56e0\u3067\u524d\u5f8c\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u7a0e\u7406\u58eb\u5831\u916c\u984d\u306f\u62c5\u5f53\u7a0e\u7406\u58eb\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u306b\u4fc2\u308b\u91cd\u8981\u306a\u554f\u984c\u3067\u3059\u3002\u5f8c\u3005\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u521d\u56de\u9762\u8ac7\u306e\u969b\u306b\u304a\u304a\u3088\u305d\u306e\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"mw2ma1u3y23fl1fucy0lq\">4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u77e5\u308b<\/h2>\n<p><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696469077.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u76f8\u7d9a\u8ca1\u7523\u306f\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3057\u3066\u3044\u308b\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u306b\u57fa\u3065\u3044\u3066\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\">\u4ee5\u4e0b\u306b\u4e3b\u306a\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u7c21\u5358\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u3057\u305f\u907a\u7523\u306e\u300c\u304a\u304a\u3088\u305d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b\u306e\u306b\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\">\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u306f\u571f\u5730\u3084\u5efa\u7269\u3001\u73fe\u91d1\u3001\u9810\u8caf\u91d1\u3001\u682a\u5f0f\u7b49\u306b\u3088\u3063\u3066\u3001\u69d8\u3005\u306a\u8a55\u4fa1\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u6e1b\u984d\u8981\u7d20\u3084\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u591a\u6570\u5b58\u5728\u3057\u3001\u8a55\u4fa1\u306f\u3068\u3066\u3082\u8907\u96d1\u3067\u3059\u3002\u521d\u3081\u3066\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u3092\u884c\u3046\u4eba\u304c\u6b63\u3057\u304f\u8a55\u4fa1\u3092\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u8aa4\u3063\u305f\u8a55\u4fa1\u3092\u3057\u3066\u7533\u544a\u304c\u904e\u5c11\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u5f8c\u3005\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u6b63\u78ba\u306a\u8ca1\u7523\u8a55\u4fa1\u306e\u305f\u3081\u306b\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u203b\u30b9\u30c6\u30c3\u30d74\u3054\u7d39\u4ecb\u3057\u3066\u3044\u308b\u8ca1\u7523\u306e\u4ed6\u306b\u3082\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u3001\u8fb2\u5730\u3001\u8eca\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u69d8\u3005\u306a\u76f8\u7d9a\u8ca1\u7523\u304c\u3042\u308a\u307e\u3059\u3002\u8a55\u4fa1\u65b9\u6cd5\u306f\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3057\u3066\u3044\u308b\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5fc5\u8981\u304c\u3042\u308c\u3070\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-assessment-amount\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u4ed6\u306e\u4fa1\u984d\u3068\u306e\u9055\u3044\u3001\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n<h3 id=\"9oothkbnia8tdurt0r491d\">4-1.\u81ea\u5b85\u306e\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\n<p class=\"\">\u81ea\u5b85\u306e\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u81ea\u5b85\u306e\u3042\u308b\u5834\u6240\u304c\u8def\u7dda\u4fa1\u5730\u57df\u304b\u500d\u7387\u5730\u57df\u304b\u306b\u3088\u3063\u3066\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u8def\u7dda\u4fa1\u5730\u57df\u306f<strong>\u8def\u7dda\u4fa1\u65b9\u5f0f<\/strong>\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u8def\u7dda\u4fa1\u65b9\u5f0f\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3057\u3066\u3044\u308b\u8def\u7dda\u4fa1\u56f3\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b1\u33a1\u3042\u305f\u308a\u306e\u571f\u5730\u306e\u4fa1\u683c\u306b\u9762\u7a4d\u3092\u304b\u3051\u3001\u5404\u7a2e\u88dc\u6b63\u7387\u3092\u9069\u7528\u3055\u305b\u3066\u8a08\u7b97\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">\u3010\u8a08\u7b97\u5f0f\u3011<br \/>\n<strong>\u3000\u8def\u7dda\u4fa1\u00d7\u88dc\u6b63\u7387\u00d7\u5b85\u5730\u9762\u7a4d(\u33a1)<\/strong><\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u500d\u7387\u5730\u57df\u306f<strong>\u500d\u7387\u65b9\u5f0f<\/strong>\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u500d\u7387\u65b9\u5f0f\u3068\u306f\u3001\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u3001\u4e00\u5b9a\u306e\u500d\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">\u3010\u8a08\u7b97\u5f0f\u3011<br \/>\n<strong>\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<\/strong><\/p>\n<\/div>\n<p class=\"\">\u8a55\u4fa1\u3057\u305f\u3044\u81ea\u5b85\u304c\u3069\u3061\u3089\u306e\u5730\u57df\u306b\u3042\u308b\u304b\u306f\u56fd\u7a0e\u5e81HP\u306e<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u306e\u30da\u30fc\u30b8\u3067\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u203b\u3010\u8def\u7dda\u4fa1\u5730\u57df\u3011\u9ec4\u8272\u306e\u3007\u3067\u56f2\u3063\u305f\u90e8\u5206\u304c1\u33a1\u3042\u305f\u308a\u306e\u571f\u5730\u306e\u4fa1\u683c\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1697091099.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u203b\u3010\u500d\u7387\u5730\u57df\u3011\u7dd1\u306e\u56db\u89d2\u3067\u56f2\u3063\u305f\u90e8\u5206\u304c\u500d\u7387\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1697091100.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001\u571f\u5730\u306e\u8a55\u4fa1\u306b\u306f\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u3001\u5074\u65b9\u52a0\u7b97\u306a\u3069\u306e\u52a0\u7b97\u30fb\u6e1b\u984d\u306e\u88dc\u6b63\u304c\u3042\u308a\u307e\u3059\u4e0a\u8a18\u306e\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u3042\u304f\u307e\u3067\u3082\u8a55\u4fa1\u306e\u6e1b\u984d\u3092\u3092\u9069\u7528\u3059\u308b\u524d\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\n<h3 class=\"\" id=\"tlit5qq6hqxip3g564tm\">4-2.\u81ea\u5b85\u306e\u5efa\u7269\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\n<p class=\"\">\u81ea\u5b85\u306e\u5efa\u7269\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d71.0<\/strong><\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u8a55\u4fa1\u984d\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\uff08\u6771\u4eac\u90fd\u306e\u4f5c\u6210\u8cc7\u6599\u3067\u3059\uff09<br \/>\n<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shisan\/info\/meisai_mikata.pdf?ver=20230401\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u3084\u5bb6\u5c4b\u3092\u304a\u6301\u3061\u306e\u65b9\u3078<\/a><\/p>\n<h3 class=\"\" id=\"iz97hahvzigg22qlzvny1i\">4-3.\u9810\u8caf\u91d1\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\n<p class=\"\">\u9810\u8caf\u91d1\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u6b7b\u4ea1\u65e5\u306e\u9810\u3051\u5165\u308c\u6b8b\u9ad8\uff0b\u5229\u606f<\/strong><\/p>\n<\/div>\n<p class=\"\">\u3053\u3053\u3067\u3044\u3046\u5229\u606f\u306f\u3001\u539f\u5247\u300c\u6b7b\u4ea1\u65e5\u306b\u65e2\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u5229\u606f\u300d\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u5b9a\u671f\u9810\u91d1\u306e\u969b\u306f\u5fc5\u305a\u5229\u606f\u3082\u542b\u3081\u3066\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1695951029.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 88.08%;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u306a\u304a\u3001\u6b7b\u4ea1\u65e5\u306e\u9810\u3051\u5165\u308c\u6b8b\u9ad8\u306f\u3001\u9280\u884c\u3067\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3059\u308b\u3068\u5206\u304b\u308a\u307e\u3059\u3002<br \/>\n\u203b\u6b7b\u4ea1\u65e5\u307e\u3067\u306e\u5229\u606f\u3082\u8a08\u7b97\u3057\u3066\u3001\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u3066\u304f\u308c\u308b\u91d1\u878d\u6a5f\u95a2\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/balance-certificate\" target=\"_blank\" rel=\"noopener\">\u901a\u5e33\u3060\u3051\u3067\u306f\u30c0\u30e1\uff1f\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u304c\u5fc5\u8981\u306a\u7406\u7531<\/a><\/p>\n<p class=\"\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/balance-certificate#3-3\" target=\"_blank\" rel=\"noopener\">\u5b9a\u671f\u9810\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u7d4c\u904e\u5229\u606f\u306e\u8a08\u7b97\u3082\u540c\u6642\u306b\u4f9d\u983c\u3059\u308b<\/a><\/p>\n<h4 class=\"\" id=\"g78988wv37crs6i59at1ya\">\u203b\u5916\u8ca8\u9810\u91d1\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h4>\n<p class=\"\"><strong>\u5916\u8ca8\u9810\u91d1\u3092\u304a\u6301\u3061\u306e\u5834\u5408\u306f\u3001\u5358\u4f4d\u3092\u300c\u5186\u300d\u306b\u76f4\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>(\u6b7b\u4ea1\u65e5\u306e\u9810\u3051\u5165\u308c\u6b8b\u9ad8\uff0b\u5229\u606f)\u00d7\u6b7b\u4ea1\u65e5\u306e\u6700\u7d42TTB<\/strong><\/p>\n<\/div>\n<p class=\"\">\u3053\u306e\u6642\u306e\u70ba\u66ff\u306f\u539f\u5247\u3001<strong>\u6b7b\u4ea1\u65e5\u306e\u6700\u7d42TTB\uff08\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u58f2\u8cb7\uff09\u3092\u7528\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u6700\u7d42TTB\u306f\u53d6\u5f15\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u805e\u3051\u3070\u6559\u3048\u3066\u3082\u3089\u3048\u307e\u3059\u3057\u3001\u4ee5\u4e0b\u306e\u30b5\u30a4\u30c8<\/span><span style=\"font-size: 16px; color: #333333;\">\u3067\u8abf\u3079\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"http:\/\/www.murc-kawasesouba.jp\/fx\/past_3month.php\" target=\"_blank\" rel=\"noopener\">\u4e09\u83f1UFJ\u30ea\u30b5\u30fc\u30c1\uff06\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30001990\u5e74\u4ee5\u964d\u306e\u70ba\u66ff\u76f8\u5834<\/a><\/p>\n<h3 class=\"\" id=\"gze51unjrenhndjwcewqv7\"><strong>4-4.\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/h3>\n<p class=\"\">\u6295\u8cc7\u4fe1\u8a17\u306f\uff13\u7a2e\u985e\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u4e00\u822c\u6295\u8cc7\u4fe1\u8a17\u3011<br \/>\n<strong>1\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u00d7\u53e3\u6570\uff0b\u518d\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u3044\u672a\u53ce\u5206\u914d\u91d1\u30fc\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u30fc\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599<\/strong><\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u65e5\u3005\u6c7a\u6e08\u578b\u6295\u8cc7\u4fe1\u8a17\u3011<br \/>\n<span style=\"font-size: 16px; color: #333333;\"><strong>1\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u00d7\u53e3\u6570\u30fc\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u30fc\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599<\/strong><\/span><\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u3011<br \/>\n<span style=\"font-size: 16px; color: #333333;\"><strong>1\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u00d7\u53e3\u6570<\/strong><\/span><\/p>\n<\/div>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/investmenttrust-inheritancetax\" target=\"_blank\" rel=\"noopener\">\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<\/a><\/p>\n<h3 id=\"l8sifkiwexl2390rtsw6\"><strong>4-5.\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/h3>\n<p>\u4e0a\u5834\u682a\u5f0f\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u4fa1\u683c\u306e\u4e2d\u304b\u3089\u6700\u3082\u5b89\u3044\u4fa1\u683c\u3092\u57fa\u6e96\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u65e5\u306e\u6700\u7d42\u4fa1\u683c<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u65e5\u306e\u5c5e\u3059\u308b\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u65e5\u306e\u5c5e\u3059\u308b\u6708<\/span>\u306e\u524d\u6708\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u65e5\u306e\u5c5e\u3059\u308b\u6708<\/span>\u306e\u524d\u3005\u6708\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d<\/div>\n<p class=\"\">\u305d\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\"><strong>1\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u00d7\u53e3\u6570<\/strong><\/span><\/p>\n<\/div>\n<h3 id=\"m3mzxkj8ubp3i581pc57\"><strong>4-6.\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/h3>\n<p class=\"\">\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306f\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u984d\u30fc500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/strong><\/p>\n<\/div>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u7b97\u5f0f\u3092\u898b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u308f\u304b\u308b\u901a\u308a\u3001\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308b<strong>\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3068\u3044\u3046\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p class=\"\">\u25a0\u975e\u8ab2\u7a0e\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seimei-hoken2\/\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6<\/a><\/p>\n<h3 class=\"\" id=\"eowcrfexflojj1wqhjwui\"><strong>4-7.\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528\u306e\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/h3>\n<p class=\"\"><strong>\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528\u306f\u304b\u304b\u3063\u305f\u91d1\u984d\u3092\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5168\u3066\u306e\u3082\u306e\u304c\u63a7\u9664\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u7bc4\u56f2\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/saimu-kojo\/#i-2\" target=\"_blank\" rel=\"noopener\">\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u50b5\u52d9\uff08\u4e3b\u306a\u3082\u306e\uff09<\/a><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/soshikihiyo-kojo\/\" target=\"_blank\" rel=\"noopener\">\u846c\u5f0f\u8cbb\u7528\uff08\u4e3b\u306a\u3082\u306e\uff09<\/a><\/p>\n<h2 id=\"mq82vh8r3nbjppoqm1tk3q\"><strong>5.\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u77e5\u308b<\/strong><\/h2>\n<p class=\"\"><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1697004143.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f<a href=\"#whg8k6u0pylfo6vp27ocxp\" target=\"_self\" rel=\"noopener\">5-1<\/a>\u3067\u7d39\u4ecb\u3059\u308b\uff14\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u306b\u306f\u5404\u7a2e\u63a7\u9664\u30fb\u7279\u4f8b\u3068\u3044\u3046\u3001\u7a0e\u984d\u3092\u8efd\u6e1b\u3055\u305b\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u305f\u308a\u3001\u76f8\u7d9a\u7a0e\u984d\u3092\u4e00\u5b9a\u984d\u3001\u6e1b\u984d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067<a href=\"#zjjkdmrpl2g5q9s31qufcb\" target=\"_self\" rel=\"noopener\">5-2<\/a>\u3067\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u305f\u3060\u3057\u3001\u3053\u306e\u5404\u7a2e\u63a7\u9664\u30fb\u7279\u4f8b\u306f\u8ab0\u3067\u3082\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u305e\u308c\u306b\u9069\u7528\u8981\u4ef6\u304c\u3042\u308a\u3001\u305d\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306e\u307f\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-calculation\">\u76f8\u7d9a\u7a0e\u984d\u3092\u81ea\u5206\u3067\u8a08\u7b97\u3057\u3088\u3046\uff01|\u81ea\u5206\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e4STEP<\/a><\/p>\n<h3 class=\"\" id=\"whg8k6u0pylfo6vp27ocxp\">5-1.\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h3>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\u3010\u30b9\u30c6\u30c3\u30d7\u2460\u3011<br \/>\n\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u53d6\u5f97\u3057\u305f\u3068\u4eee\u5b9a\u3057\u3066\u3001\u5404\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u3010\u30b9\u30c6\u30c3\u30d7\u2461\u3011<br \/>\n\u2460\u306b\u5bfe\u3057\u3066\u305d\u308c\u305e\u308c\u76f8\u7d9a\u7a0e\u7387\u3092\u4e57\u3058\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u3010\u30b9\u30c6\u30c3\u30d7\u2462\u3011<br \/>\n\u2461\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u5408\u8a08\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u7b97\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u3010\u30b9\u30c6\u30c3\u30d7\u2463\u3011<br \/>\n\u2462\u306e\u76f8\u7d9a\u7a0e\u984d\u306e\u7dcf\u984d\u3092\u3001\u5b9f\u969b\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u53d6\u5f97\u5272\u5408\u3067\u3042\u3093\u5206\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"\">\u203b\u76f8\u7d9a\u3001\u907a\u8d08\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5b6b\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u304a\u3088\u3073\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u305d\u306e\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p class=\"\">\uff11\u3064\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u3001\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u5177\u4f53\u7684\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696294299.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 99.73%;\" class=\"fr-draggable\" \/><\/p>\n<h4 class=\"\" id=\"j6hzi73y27nufj39v1sji\"><strong>\u30b9\u30c6\u30c3\u30d7\u2460<\/strong><\/h4>\n<p class=\"\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u53d6\u5f97\u3057\u305f\u3068\u4eee\u5b9a\u3057\u3066\u3001\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u5206\u3051\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696294497.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 97.6%;\" class=\"fr-draggable\" \/><\/p>\n<h4 class=\"\" id=\"ybmqboqullsjpdqr8hr5j\"><strong>\u30b9\u30c6\u30c3\u30d7\u2461<\/strong><\/h4>\n<p>\u6b21\u306b\u3001\u30b9\u30c6\u30c3\u30d7\u2460\u306e\u5404\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u305d\u308c\u305e\u308c\u76f8\u7d9a\u7a0e\u7387\u3092\u4e57\u3058\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901f\u7b97\u8868\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696294657.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 99.47%;\" class=\"fr-draggable\" \/><\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #61bd6d; width: 355.188px;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u305a\u308b\u53d6\u5f97\u91d1\u984d<\/strong><\/td>\n<td style=\"background-color: #61bd6d; width: 199.641px;\"><strong>\u7a0e\u7387<\/strong><\/td>\n<td style=\"background-color: #61bd6d; width: 224.172px;\"><strong>\u63a7\u9664\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px;\"><strong>1,000\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"width: 199.641px;\"><strong>10%<\/strong><\/td>\n<td style=\"width: 224.172px;\"><strong>\u30fc<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px;\"><strong>3,000\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"width: 199.641px;\"><strong>15%<\/strong><\/td>\n<td style=\"width: 224.172px;\"><strong>50\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px;\"><strong>5,000\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"width: 199.641px;\"><strong>20%<\/strong><\/td>\n<td style=\"width: 224.172px;\"><strong>200\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px;\"><strong>1\u5104\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"width: 199.641px;\"><strong>30%<\/strong><\/td>\n<td style=\"width: 224.172px;\"><strong>700\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px;\"><strong>2\u5104\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"width: 199.641px;\"><strong>40%<\/strong><\/td>\n<td style=\"width: 224.172px;\"><strong>1,700\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px;\"><strong>3\u5104\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"width: 199.641px;\"><strong>45%<\/strong><\/td>\n<td style=\"width: 224.172px;\"><strong>2,700\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px;\"><strong>6\u5104\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"width: 199.641px;\"><strong>50%<\/strong><\/td>\n<td style=\"width: 224.172px;\"><strong>4,200\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px;\"><strong>6\u5104\u5186\u4ee5\u4e0a<\/strong><\/td>\n<td style=\"width: 199.641px;\"><strong>55%<\/strong><\/td>\n<td style=\"width: 224.172px;\"><strong>7,200\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><strong>\u203b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4155.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868<\/a>\u3092\u3082\u3068\u306b\u4f5c\u6210<\/strong><\/p>\n<h4 class=\"\" id=\"90cqtegmwuq31jl8x5rwow\"><strong>\u30b9\u30c6\u30c3\u30d7\u2462<\/strong><\/h4>\n<p class=\"\">\u6b21\u306b\u30b9\u30c6\u30c3\u30d7\u2461\u3067\u8a08\u7b97\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696294815.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 class=\"\" id=\"uelnpy88of26qhn4396l1\">\u30b9\u30c6\u30c3\u30d7\u2463<\/h4>\n<p class=\"\">\u6b21\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u7b49\u306b\u3088\u308b\u5b9f\u969b\u306e\u8ca1\u7523\u306e\u53d6\u5f97\u5272\u5408\u306b\u5fdc\u3058\u3066\u3001\u8ca0\u62c5\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u76f8\u7d9a\u8ca1\u7523\u5104\u5186\u306e\u3046\u3061\u30011\u51045,000\u4e07\u5186\u5206\u3092\u6bcd\u89aa\u3001\u6b8b\u308a\u3092\u9577\u7537\u3068\u9577\u59732\u4eba\u3067\u5206\u3051\u305f\u5834\u5408\u3092\u8003\u3048\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1696294995.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 99.73%;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"zjjkdmrpl2g5q9s31qufcb\"><strong>5-2.\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6\uff08\u5404\u7a2e\u63a7\u9664\u30fb\u7279\u4f8b\uff09<\/strong><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306b\u306f\u5404\u7a2e\u63a7\u9664\u30fb\u7279\u4f8b\u3068\u3044\u3046\u3001\u7a0e\u984d\u3092\u8efd\u6e1b\u3055\u305b\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u305f\u308a\u3001\u76f8\u7d9a\u7a0e\u984d\u3092\u4e00\u5b9a\u984d\u3001\u6e1b\u984d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u305f\u3060\u3057\u3001\u3053\u306e\u5404\u7a2e\u63a7\u9664\u30fb\u7279\u4f8b\u306f\u8ab0\u3067\u3082\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u305e\u308c\u306b\u9069\u7528\u8981\u4ef6\u304c\u3042\u308a\u3001\u305d\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306e\u307f\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9069\u7528\u8981\u4ef6\u306f\u304b\u306a\u308a\u8907\u96d1\u306a\u306e\u3067\u3001\u9069\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u3010\u76f8\u7d9a\u7a0e\u984d\u3092\u4e00\u5b9a\u984d\u3001\u6e1b\u984d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3011<\/span><br \/>\n\u969c\u5bb3\u8005\u63a7\u9664<br \/>\n\u672a\u6210\u5e74\u63a7\u9664<br \/>\n\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<br \/>\n\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u3010\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3011<\/span><br \/>\n\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b<br \/>\n\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b<br \/>\n\u5bc4\u4ed8\u91d1\u63a7\u9664<br \/>\n\u5404\u7a2e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b<\/p>\n<\/div>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-unnecessary#30\" target=\"_blank\" rel=\"noopener\">\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u5404\u7a2e\u63a7\u9664<\/a><\/p>\n<h2 id=\"nhrgrk7odyi0ug0ly8rr80e\"><strong>6.\u3010\u30b9\u30c6\u30c3\u30d7\uff16\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u77e5\u308b<\/strong><\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1697004203.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u300c\u5165\u624b\u65b9\u6cd5\u300d\u300c\u69cb\u6210\u300d\u300c\u5fc5\u8981\u66f8\u985e\u300d\u306e\uff13\u3064\u306e\u89b3\u70b9\u304b\u3089\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"gah78hs87f6cwt9xjhc3e\"><strong>6-1.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u5165\u624b\u65b9\u6cd5<\/strong><\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u304b<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/2223-01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3067\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/strong><br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u306f\u69d8\u3005\u306a\u69d8\u5f0f\u304c\u3042\u308a\u3001\u8a18\u5165\u65b9\u6cd5\u304c\u8a18\u8f09\u3055\u308c\u305f\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3082100\u30da\u30fc\u30b8\u4ee5\u4e0a\u3042\u308b\u305f\u3081\u3001\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u5165\u624b\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u306f\u300c\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5e74\u306e\u5206\u306e\u3082\u306e\u300d\u3067\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u767a\u751f\u65e5\u304c\u4ee4\u548c5\u5e747\u67081\u65e5\u306e\u5834\u5408\u3001\u7533\u544a\u671f\u9650\u306f\u4ee4\u548c6\u5e745\u67081\u65e5\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u306f\u300c\u4ee4\u548c5\u5e74\u5206\u7528\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"9c45xk2a45q8osm32xvrpv\">6-2.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u69cb\u6210<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u4e3b\u306b\uff13\u3064\u306e\u8981\u7d20\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u4e0b\u8a18\u306e\u56f3\u3067\u3057\u3081\u3057\u305f\u7b2c1\u8868\u304b\u3089\u7b2c15\u8868\u307e\u3067\u306e\u69d8\u3005\u306a\u69d8\u5f0f\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u69d8\u5f0f\u306f\u5927\u304d\u304f\uff13\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 40.7771%;\">\u7b2c9\u8868\uff5e\u7b2c15\u8868\u30fb\u8a55\u4fa1\u660e\u7d30\u66f8<\/td>\n<td style=\"width: 58.9562%;\">\u76f8\u7d9a\u8ca1\u7523\u3092\u628a\u63e1\u3059\u308b\u3082\u306e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.7771%;\"><span style=\"font-size: medium; color: #333333;\">\u7b2c1\u8868\uff5e\u7b2c\uff13\u8868<\/span><\/td>\n<td style=\"width: 58.9562%;\">\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.7771%;\">\u7b2c4\u8868\uff5e\u7b2c8\u8868<\/td>\n<td style=\"width: 58.9562%;\">\u7a0e\u984d\u63a7\u9664\u306e\u984d\u3092\u8a08\u7b97\u3057\u3066\u3001\u6700\u7d42\u7684\u306a\u76f8\u7d9a\u7a0e\u984d\u3092\u7b97\u51fa<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1695954296.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p style=\"text-align: right;\">\u203b<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2022\/pdf\/E06.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u3092\u53c2\u8003\u306b\u4f5c\u6210<\/p>\n<p>\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u69cb\u6210\u3084\u66f8\u304d\u65b9<\/a><\/p>\n<h3 id=\"i50nqgecpfhveyaf74vus9\">6-3.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u66f8\u985e<\/h3>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u304c\u3001\u5927\u304d\u304f\u5206\u3051\u308b\u3068\u4ee5\u4e0b\u306e\uff13\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5168\u54e1\u5171\u901a\u306e\u66f8\u985e<\/li>\n<li>\u5404\u7a2e\u7279\u4f8b\u30fb\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u66f8\u985e<\/li>\n<li>\u8ca1\u7523\u8a55\u4fa1\u3092\u3059\u308b\u969b\u306e\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<p class=\"\">\u25a0\u8cc7\u6599\u540d\u30fb\u53d6\u5f97\u5834\u6240\u30fb\u53d6\u5f97\u3067\u304d\u308b\u4eba\u30fb\u53d6\u5f97\u8cbb\u7528\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-required-documents\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u4e00\u89a7<\/a><\/p>\n<h3 class=\"\" id=\"j43660fpqur3jbzs00oxls\">6-4.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u95a2\u3059\u308b\u306e\u3088\u304f\u3042\u308bQ\uff06A<\/h3>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"5rvezw2dh5o6nloghi17u3\">Q.\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u306e\u304b\uff1f<\/h4>\n<p class=\"\"><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u306f\u76f8\u7d9a\u4eba\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><br \/>\n<span style=\"font-size: 16px; color: #383838;\">\u300c\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u5236\u5b9a\u6642\u306b\u56fd\u7a0e\u901a\u5247\u6cd5\u304c\u6539\u6b63\u3055\u308c\u3001\u7533\u544a\u66f8\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-mynumber\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u624b\u7d9a\u304d\u3067\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u5fc5\u8981\uff1f<\/a><\/p>\n<h4 class=\"\" id=\"altu6ura2n7e68cmd6h8oa\">\uff31\uff0e\u5370\u9451\u3092\u62bc\u5370\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u304b\uff1f<\/h4>\n<p class=\"\"><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u3078\u306e\u5370\u9451\u306e\u62bc\u5370\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong><br \/>\n\u4ee4\u548c3\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306b\u3088\u308a\u3001\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\uff08\u4e00\u90e8\u306e\u66f8\u985e\u3092\u9664\u304f\uff09\u306b\u62bc\u5370\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p class=\"\">\u306a\u304a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3078\u306e\u62bc\u5370\u306f\u5fc5\u8981\u3067\u3059\u306e\u3067\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/stamp\" target=\"_blank\" rel=\"noopener\">\u5370\u9451\u306f\u3044\u3089\u306a\u3044\u3063\u3066\u30db\u30f3\u30c8\uff1f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u89e3\u8aac\uff01<\/a><\/p>\n<h4 id=\"dy1cwhsv78utmt5lgqiw\">Q.\u8a18\u5165\u30df\u30b9\u3057\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5\u306f\uff1f<\/h4>\n<p><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u5165\u30df\u30b9\u3092\u8a02\u6b63\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u8a02\u6b63\u3059\u308b\u6587\u5b57\u3092\u4e8c\u91cd\u7dda\u3067\u62b9\u6d88\u3057\u3001\u4e0a\u306e\u6b04\u306a\u3069\u306e\u4f59\u767d\u306b\u9069\u5b9c\u8a18\u5165\u3057\u3001\u77e2\u5370\u3092\u5f15\u304f\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3067\u4fee\u6b63\u3092\u3057\u307e\u3059\u3002<\/strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1695904615.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 61.85%;\" class=\"fr-draggable\" \/><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/b\/03\/3_01.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: inherit; color: windowtext;\">\u56fd\u7a0e\u5e81HP\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/span><\/a><span style=\"font-size: 16px; color: windowtext;\">\u3088\u308a\u5f15\u7528<\/span><\/p>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/entry-error\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u4fee\u6b63\uff2f\uff2b\uff1f\u8a18\u5165\u30df\u30b9\u306e\u5bfe\u51e6\u6cd5\u3092\u5fb9\u5e95\u89e3\u8aac\uff01<\/a><\/p>\n<h2 id=\"cb2sn9m5609ax5btr0rr1\">7.\u3010\u30b9\u30c6\u30c3\u30d7\uff17\u3011\u63d0\u51fa\u30fb\u7d0d\u4ed8\u65b9\u6cd5\u3092\u77e5\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1697004244.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"ncq2uvqt0rixzouq1f81js\">7-1.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u300c\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u6b7b\u4ea1\u6642\u306b\u304a\u3051\u308b\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u300d\u3078\u63d0\u51fa\u3092\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u65b9\u306e\u4f4f\u6240\u5730\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-taxoffice\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\uff5c\u3069\u3053\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308c\u3070\u3044\u3044\u306e\uff1f<\/a><\/p>\n<h3 id=\"ngue4d79cb6xui36tzv0a\">7-2.\u7d0d\u4ed8\u671f\u9650<\/h3>\n<p><strong>\u7d0d\u4ed8\u671f\u9650\u306f\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u76ee\u306e\u65e5\u300d\u3067\u3059\u3002<\/strong><br \/>\n\u7d0d\u4ed8\u671f\u9650\u306b\u9045\u308c\u305f\u5834\u5408\u306f\u3001\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"nunw02mn5kn4f3ybpaqyq\">7-3.\u7d0d\u4ed8\u65b9\u6cd5<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u306f\u6cd5\u5b9a\u7d0d\u671f\u9650\u307e\u3067\u306b\u3001\u539f\u5247\u300c\u91d1\u92ad\u300d\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<br \/>\n\u7d0d\u4ed8\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\uff14\u7a2e\u985e\u3067\u3059\u3002<\/strong>\u3069\u3061\u3089\u3092\u9078\u629e\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u96fb\u5b50\u7d0d\u4ed8<\/li>\n<li>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3067\u306e\u7d0d\u4ed8<\/li>\n<li>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u306e\u7d0d\u4ed8<\/li>\n<\/ul>\n<p>\u203b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5834\u5408\u30011\u4e07\u5186\u6bce\u306b83.6\u5186\u306e\u624b\u6570\u6599\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u306f\u5229\u7528\u9650\u5ea6\u984d\u304c\u3042\u308b\u306e\u3067\u3001\u9ad8\u984d\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\uff08\u56fd\u7a0e\u5e81\u8cc7\u6599\uff09<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8<\/a><\/p>\n<h3 id=\"mxc2jwcgy0bz2m06yed5ff\">7-4.\u63d0\u51fa\u30fb\u7d0d\u4ed8\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ&amp;A<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u63d0\u51fa\u30fb\u7d0d\u4ed8\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"x23exmkh7ldx9x2tx2y6ub\">Q.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u9023\u540d\u3067\u63d0\u51fa\u3067\u304d\u308b\u306e\u304b<\/h4>\n<p class=\"\"><span style=\"font-size: 16px; color: #383838;\"><strong>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u57fa\u672c\u7684\u306b\u76f8\u7d9a\u4eba\u5168\u54e1\u304c1\u3064\u306e\u7533\u544a\u66f8\u306b\u9023\u540d\u3092\u8a18\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/strong><\/span><br \/>\n<span style=\"font-size: 16px; color: 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class=\"\"><strong>\u7db4\u3058\u65b9\u306f\u7279\u306b\u6c7a\u307e\u3063\u3066\u304a\u308a\u307e\u305b\u3093\u304c\u3001\u7d19\u30d5\u30a1\u30a4\u30eb\u306b\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3059\u308b\u65b9\u6cd5\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><br \/>\n<span style=\"font-size: 16px; color: #383838;\">\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8cc7\u6599\u306e\u6574\u7406\u3001\u6f0f\u308c\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1695906252.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 99.49%;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u25a0\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-submission-binding-method\" target=\"_blank\" rel=\"noopener\">\u3010\u7a0e\u7406\u58eb\u76e3\u4fee\u3011\u81ea\u5206\u3067\u3067\u304d\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7db4\u3058\u65b9<\/a><\/p>\n<h2 id=\"ms4p84jogzdun5gr2uz3mg\">8.\u3055\u3044\u3054\u306b<\/h2>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u3088\u3046\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u304c\u3001\u628a\u63e1\u3057\u3066\u304a\u304f\u3079\u304d\u77e5\u8b58\u3092\uff17\u3064\u30b9\u30c6\u30c3\u30d7\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u306f\u3069\u306e\u3088\u3046\u3082\u306a\u306e\u304b\u300d\u3068\u3044\u3046\u5168\u4f53\u611f\u3092\u63b4\u3080\u3053\u3068\u306f\u3067\u304d\u307e\u3057\u305f\u304b\uff1f<\/span><\/p>\n<p class=\"\">\u3053\u3061\u3089\u306e\u8a18\u4e8b\u306f\u3044\u308f\u3070\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5165\u9580\u66f8\u300d\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5168\u4f53\u50cf\u3092\u30b3\u30f3\u30d1\u30af\u30c8\u306b\u307e\u3068\u3081\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u5411\u3051\u306b\u8a73\u7d30\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u30da\u30fc\u30b8\u3078\u306e\u30ea\u30f3\u30af\u3092\u968f\u6240\u306b\u8cbc\u3063\u3066\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u73fe\u5728\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u9032\u3081\u3066\u3044\u308b\u65b9\u306e\u304a\u5f79\u306b\u7acb\u3064\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3001\u307e\u3060\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u65b9\u304c\u3001\u3044\u3056\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u5f79\u7acb\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3084\u307f\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u666e\u6bb5\u6163\u308c\u306a\u3044\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u591a\u3044\u4e0a\u306b\u3001\u3084\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u591a\u304f\u3042\u308a\u307e\u3059\u3002 \u5168\u4f53\u50cf\u304c\u5206\u304b\u3089\u306a\u3044\u307e\u307e\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u7a0e\u91d1\u9762\u3067\u640d\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u89aa\u65cf\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002  [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1921,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[18],"class_list":["post-1922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-18"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1922","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=1922"}],"version-history":[{"count":9,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1922\/revisions"}],"predecessor-version":[{"id":7572,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1922\/revisions\/7572"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/1921"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=1922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=1922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}