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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-unnecessary\" target=\"_blank\" rel=\"noopener\">\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b3\u3064\u306e\u30b1\u30fc\u30b9\u300d<\/a><\/p>\r\n<h2>2.\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u571f\u5730\u3068\u5efa\u7269\u3001\u4e21\u65b9\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u304c\u5fc5\u8981<\/h2>\r\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u3044\u3046\u3068\u3001\u5efa\u7269\u3060\u3051\u6301\u3063\u3066\u3044\u308b\u304b\u3089\u5efa\u7269\u306e\u8a55\u4fa1\u3060\u3051\u3067\u826f\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u571f\u5730\u306e\u4e0a\u306b\u5efa\u7269\u304c\u5efa\u3063\u3066\u3044\u308b\u306e\u3067\u571f\u5730\u306e\u8a55\u4fa1\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p><span style=\"font-size: 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href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868\u300d\uff08\u4ee4\u548c7\u5e74\u5206\u306f\u4ee4\u548c7\u5e747\u6708\u306b\u516c\u958b\u3055\u308c\u307e\u3059\uff09<\/a><\/p>\r\n<h4>2-1-1.\u8def\u7dda\u4fa1\u65b9\u5f0f\u306e\u5834\u5408<\/h4>\r\n<p>\u4e0b\u8a18\u306e\u7b97\u5f0f\u304c\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u306e\u57fa\u672c\u7684\u306a\u7b97\u5f0f\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u7b97\u5f0f\u3067\u304a\u304a\u3088\u305d\u306e\u4fa1\u984d\u306f\u8a08\u7b97\u3067\u304d\u308b\u306e\u3067\u3059\u304c\u3001\u4ed6\u306b\u3082\u571f\u5730\u306e\u5f62\u72b6\u306a\u3069\u306b\u3088\u308a\u9069\u7528\u3059\u308b\u300c\u88dc\u6b63\u7387\u300d\u304c\u5b58\u5728\u3057\u3001\u305d\u306e\u88dc\u6b63\u7387\u3092\u8def\u7dda\u4fa1\u306b\u639b\u3051\u3066\u8a55\u4fa1\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u88dc\u6b63\u7387\u306e\u9069\u7528\u306b\u3088\u308a\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u4e0b\u304c\u308b\u3053\u3068\u3082\u591a\u3044\u306e\u3067\u3059\u304c\u3001\u77e5\u8b58\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/72ft3hmbur-1699340622.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u203b\u88dc\u6b63\u7387\uff1a\u300c\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u300d\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u300d\u300c\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u300d\u300c\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u300d\u300c\u304c\u3051\u5730\u88dc\u6b63\u7387\u300d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<h4>2-1-2.\u500d\u7387\u65b9\u5f0f\u306e\u5834\u5408<\/h4>\r\n<p>\u8def\u7dda\u4fa1\u306e\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5730\u57df\u306b\u3042\u308b\u571f\u5730\u306f\u3001\u4e0b\u8a18\u306e\u7b97\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\u500d\u7387\u306f\u8def\u7dda\u4fa1\u3068\u540c\u3058HP\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/xtb5rqdvndr-1699340675.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<h4>2-1-3.\u571f\u5730(\u30de\u30f3\u30b7\u30e7\u30f3\u6577\u5730\u5168\u4f53)\u306e\u8a55\u4fa1\u984d\u304c\u3067\u305f\u3089\u3001\u6577\u5730\u6a29\u5272\u5408\u3092\u639b\u3051\u308b<\/h4>\r\n<p>\u304a\u304a\u3088\u305d\u306e\u571f\u5730\u306e\u4fa1\u984d\u304c\u8a08\u7b97\u51fa\u6765\u305f\u3089\u3001\u6700\u5f8c\u306b\u6577\u5730\u6a29\u5272\u5408\u3092\u639b\u3051\u307e\u3059\u3002<\/p>\r\n<p>\u6577\u5730\u6a29\u5272\u5408\u3068\u306f\u3001\u5bb6\u5c4b\u306e\u767b\u8a18\u7c3f\u8b04\u672c\u306b\u8f09\u3063\u3066\u3044\u307e\u3059\u3002\u4e0b\u8a18\u56f3\u304c\u5bb6\u5c4b\u306e\u767b\u8a18\u7c3f\u8b04\u672c\u306e\u898b\u672c\u3067\u3059\u3002\u8d64\u3007\u90e8\u5206\u306b\u300c\u6577\u5730\u6a29\u5272\u5408\u30001\/4\u300d\u3068\u8a18\u8f09\u3057\u3066\u3042\u308b\u3082\u306e\u304c\u6577\u5730\u6a29\u5272\u5408\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\r\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/zdb4vd5xpd-1699342573.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p style=\"text-align: right;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/www.moj.go.jp\/content\/000001920.pdf\" target=\"_blank\" rel=\"noopener nofollow noreferrer\">\u6cd5\u52d9\u7701\uff5c\u767b\u8a18\u7c3f\u8b04\u672c\uff08\u69d8\u5f0f\u4f8b\u30fb3\uff1a\u30de\u30f3\u30b7\u30e7\u30f3\uff09<\/a> \u3092\u3082\u3068\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/span><\/p>\r\n<p>\u6577\u5730\u6a29\u5272\u5408\u3068\u306f\u3001<span style=\"font-size: 16px; color: 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\/><\/p>\r\n<h3>2-2.\u5efa\u7269\u90e8\u5206\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\r\n<p>\u5efa\u7269\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u571f\u5730\u3088\u308a\u3082\u7c21\u5358\u3067\u3059\u3002\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a55\u4fa1\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/qrgkwmdkd1-1699427307.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u3001\u8d64\u3044\u3007\u90e8\u5206\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/33tesbda03g-1699345893.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>5,740,000\u00d71.0\uff1d5,740,000\u3000\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<h2 class=\"\">3.\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059<\/h2>\r\n<p class=\"\">\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8a55\u4fa1\u306f\u3001\u81ea\u5206\u3067\u884c\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u8cc7\u6599\u53ce\u96c6\u3084\u8a55\u4fa1\u65b9\u6cd5\u3092\u8abf\u3079\u308b\u3060\u3051\u3067\u3082\u304b\u306a\u308a\u306e\u52b4\u529b\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n<p class=\"\">\u307e\u305a\u3001\u5834\u6240\u3092\u7279\u5b9a\u3057\u3066\u8def\u7dda\u4fa1\u5730\u57df\u306a\u306e\u304b\u3001\u500d\u7387\u5730\u57df\u306a\u306e\u304b\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u305d\u308c\u304b\u3089\u3001\u8a55\u4fa1\u65b9\u6cd5\u3092\u8abf\u3079\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u73fe\u5730\u8abf\u67fb\u3078\u884c\u3063\u305f\u308a\u3001\u5f79\u6240\u3078\u51fa\u5411\u3044\u305f\u308a\u3057\u3066\u60c5\u5831\u3092\u96c6\u3081\u307e\u3059\u3002\u305d\u306e\u60c5\u5831\u3092\u57fa\u306b\u3001\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u8a55\u4fa1\u306e\u524d\u306e\u4e8b\u524d\u6e96\u5099\u306b\u3082\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n<p class=\"\">\u307e\u305f\u3001\u7a0e\u7406\u58eb\u3068\u3057\u3066\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u52e4\u3081\u3066\u3044\u3066\u3082\u201c\u571f\u5730\u8a55\u4fa1\u306e\u7d4c\u9a13\u201d\u304c\u5c11\u306a\u3044\u3068\u6e1b\u984d\u8981\u7d20\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u308a\u3001\u7279\u4f8b\u306e\u9069\u7528\u304c\u6f0f\u308c\u3066\u3057\u307e\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u7a0e\u91d1\u306e\u30d7\u30ed\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3067\u3082\u96e3\u3057\u304f\u3001\u624b\u9593\u306e\u304b\u304b\u308b\u4f5c\u696d\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u4e8b\u306f\u304a\u52e7\u3081\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n<p class=\"\">\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3063\u3066\u3082\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u201c\u8a55\u4fa1\u984d\u201d\u304c\u5927\u5e45\u306b\u4e0b\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3057\u3001\u7d50\u679c\u7684\u306b\u76f8\u7d9a\u7a0e\u304c\u4e0b\u304c\u308a\u304a\u5f97\u306b\u306a\u308b\u4e8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p class=\"\">\u30de\u30f3\u30b7\u30e7\u30f3\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u306f\u898b\u89e3\u306b\u3088\u308a\u91d1\u984d\u3082\u5927\u304d\u304f\u5909\u308f\u308a\u3001\u76f8\u7d9a\u7a0e\u984d\u306b\u76f4\u63a5\u7684\u306b\u5f71\u97ff\u3057\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u60a9\u307e\u305a\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<h2>4.\u30102024\u5e741\u6708\u3011\u5c45\u4f4f\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8a55\u4fa1\u65b9\u6cd5\u304c\u5909\u308f\u308b\uff01\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u7d042\u500d\u306b\u306a\u308b\u3053\u3068\u3082<\/h2>\r\n<p>\u3053\u3053\u307e\u3067\u306f\u3001\u5f93\u6765\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u30012024\u5e741\u6708\u304b\u3089\u65b0\u3057\u3044\u8a55\u4fa1\u65b9\u6cd5\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3053\u308c\u307e\u3067\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u5b9f\u52e2\u4fa1\u683c\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u307e\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5dee\u3092\u5229\u7528\u3057\u305f\u201c\u30bf\u30ef\u30de\u30f3\u7bc0\u7a0e\u201d\u3068\u3044\u308f\u308c\u308b\u7bc0\u7a0e\u5bfe\u7b56\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u5b9f\u52e2\u4fa1\u683c\u304c\u9ad8\u984d\u306a\u50be\u5411\u306b\u3042\u308b\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u3067\u5927\u5e45\u306a\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u5b9f\u614b\u304c\u3042\u308a\u3001\u8a55\u4fa1\u984d\u306f\u5e73\u5747\u3067\u5b9f\u52e2\u4fa1\u683c\u306e4\u5272\u7a0b\u5ea6\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u305f\u305f\u3081\u3001\u898b\u76f4\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\r\n<div class=\"attention a-2\">\r\n<p class=\"attention-p\"><span style=\"font-size: 14px;\">\u203b\u898b\u76f4\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u5c45\u4f4f\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e1\u5ba4(\u533a\u5206\u6240\u6709)\u3067\u3042\u308a\u3001\u4e0b\u8a18\u306f\u3001\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\r\n<span style=\"font-size: 14px; color: #4c4c4c;\">\u30fb\u5730\u968e\u3092\u9664\u304f\u7dcf\u968e\u6570\u304c2\u4ee5\u4e0b\u306e\u4f4e\u5c64\u306e\u533a\u5206\u6240\u6709\u30de\u30f3\u30b7\u30e7\u30f3<\/span><span style=\"font-size: 14px;\"><br \/>\r\n<span style=\"color: #4c4c4c;\">\u30fb\u533a\u5206\u6240\u6709\u30aa\u30d5\u30a3\u30b9<\/span><br \/>\r\n<span style=\"color: #4c4c4c;\">\u30fb\u5c45\u4f4f\u7528\u3067\u3042\u3063\u3066\u3082\u4e00\u68df\u6240\u6709\u306e\u30de\u30f3\u30b7\u30e7\u30f3<\/span><\/span><span style=\"font-size: 14px; color: #4c4c4c;\">\u30fb\u533a\u5206\u6240\u6709\u304c\u3055\u308c\u305f\u4e8c\u4e16\u5e2f\u4f4f\u5b85<\/span><\/p>\r\n<\/div>\r\n<h2>5.\u65b0\u3057\u3044\u8a55\u4fa1\u65b9\u6cd5\u3067\u3001\u8a55\u4fa1\u3057\u3066\u307f\u307e\u3057\u3087\u3046<\/h2>\r\n<p>\u571f\u5730\u90e8\u5206\u3068\u3001\u5bb6\u5c4b\u90e8\u5206\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\u3053\u306e\u7ae0\u3067\u306e\u89e3\u8aac\u306f\u3001\u975e\u5e38\u306b\u8907\u96d1\u306a\u8a08\u7b97\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u96e3\u3057\u3044\u3068\u304a\u611f\u3058\u306b\u306a\u3063\u305f\u3089\u3054\u53c2\u8003\u306b\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3001\u8a55\u4fa1\u306f\u7a0e\u7406\u58eb\u3078\u304a\u4efb\u305b\u3044\u305f\u3060\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n<h3>5-1.\u571f\u5730\u90e8\u5206\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\r\n<h4>5-1-1.\u5f93\u6765\u306e\u65b9\u6cd5\u3067\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h4>\r\n<p>\u5f93\u6765\u901a\u308a\u306e\u65b9\u6cd5\u3067\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/6etvrod58zt-1699429730.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<h4>5-1-2.\u8a55\u4fa1\u4e56\u96e2\u7387\u3092\u8a08\u7b97\u3059\u308b<\/h4>\r\n<p>\u8a55\u4fa1\u4e56\u96e2\u7387\u3068\u306f\u3001\u6642\u4fa1\u3068\u5f93\u6765\u306e\u8a55\u4fa1\u984d\u3068\u306e\u4e56\u96e2\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/qq6s0hmj0nl-1699575037.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>A\uff1a\u533a\u5206\u6240\u6709\u5efa\u7269\u306e\u7bc9\u5e74\u6570\u00d7\u25b30.033<br \/>\r\nB\uff1a\u533a\u5206\u6240\u6709\u5efa\u7269\u306e\u7dcf\u968e\u6570\u6307\u6570\u00d70.239\uff08\u5c0f\u6570\u70b9\u4ee5\u4e0b\u7b2c\uff14\u4f4d\u3092\u5207\u6368\uff09<br \/>\r\nC\uff1a\u533a\u5206\u6240\u6709\u6a29\u7b49\u306b\u4fc2\u308b\u5c02\u6709\u90e8\u5206\u306e\u6240\u5728\u968e\u00d70.018<br \/>\r\nD\uff1a\u533a\u5206\u6240\u6709\u6a29\u7b49\u306b\u4fc2\u308b\u6577\u5730\u6301\u5206\u72ed\u5c0f\u5ea6\u00d7\u25b31.195\uff08\u5c0f\u6570\u70b9\u4ee5\u4e0b\u7b2c\uff14\u4f4d\u3092\u5207\u4e0a\uff09<\/p>\r\n<p><strong>\u203b<\/strong><br \/>\r\n\u30fb\u7bc9\u5e74\u6570\uff1a1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u306f1\u5e74<\/p>\r\n<p>\u30fb\u7dcf\u968e\u6570\u6307\u6570\uff1a\u7dcf\u968e\u6570\u309233\u3067\u9664\u3057\u305f\u5024<br \/>\r\n<span style=\"font-size: 12px;\">(\u5c0f\u6570\u70b9\u4ee5\u4e0b\u7b2c4\u4f4d\u3092\u5207\u308a\u6368\u3066\u30011\u3092\u8d85\u3048\u308b\u5834\u5408\u306f1)\u7dcf\u968e\u6570\u306b\u306f\u5730\u968e\u3092\u542b\u307e\u306a\u3044<\/span><\/p>\r\n<p>\u30fb\u533a\u5206\u6240\u6709\u6a29\u7b49\u306b\u4fc2\u308b\u6577\u5730\u6301\u5206\u72ed\u5c0f\u5ea6\uff1a\u533a\u5206\u6240\u6709\u6a29\u7b49\u306b\u4fc2\u308b\u6577\u5730\u5229\u7528\u6a29\u306e\u9762\u7a4d\u3092\u533a\u5206\u6240\u6709\u6a29\u7b49\u306b\u4fc2\u308b\u5c02\u6709\u90e8\u5206\u306e\u9762\u7a4d\u3067\u9664\u3057\u305f\u5024<br \/>\r\n<span style=\"font-size: 12px;\">\uff08\u5c0f\u6570\u70b9\u4ee5\u4e0b\u7b2c4\u4f4d\u3092\u5207\u308a\u4e0a\u3052\u308b\uff09<\/span><\/p>\r\n<h4>5-1-3.\u8a55\u4fa1\u6c34\u6e96\u3092\u8a08\u7b97\u3059\u308b<\/h4>\r\n<p>\u8a55\u4fa1\u6c34\u6e96\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\r\n<span style=\"font-size: 15.5152px; color: #000000;\">\u8a55\u4fa1\u6c34\u6e96\u3092\u6c42\u3081\u308b\u306b\u306f\u3001\u4e0a\u8a18\u3067\u7b97\u51fa\u3057\u305f\u8a55\u4fa1\u4e56\u96e2\u7387\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081<\/span><span style=\"font-size: 15.5152px; color: black;\">\u7bc9\u5e74\u6570\u304c\u77ed\u3044\u3001\u7dcf\u968e\u6570\u304c\u9ad8\u3044\u3001\u6240\u6709\u968e\u304c\u9ad8\u3044\u5834\u5408\u307b\u3069\u4e56\u96e2\u304c\u5927\u304d\u304f\u306a\u308a\u8a55\u4fa1\u6c34\u6e96\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059<\/span><\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/jktsoss5nlr-1699575013.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<h4>5-1-4.\u8a55\u4fa1\u65b9\u6cd5\u306e\u9078\u5b9a<\/h4>\r\n<p>\u8a55\u4fa1\u6c34\u6e96\u3092\u6c42\u3081\u3089\u308c\u305f\u3089\u4e0b\u8a18\u306e\u8868\u3092\u53c2\u7167\u3057\u3001\u8a55\u4fa1\u65b9\u6cd5\u3092\u9078\u5b9a\u3057\u307e\u3059\u3002<\/p>\r\n<table style=\"width: 100%;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 45.4427%; background-color: #475577; text-align: center;\"><span style=\"color: #ffffff;\"><strong>\u8a55\u4fa1\u6c34\u6e96<\/strong><\/span><\/td>\r\n<td style=\"width: 54.5573%; background-color: #475577; text-align: center;\"><span style=\"color: #ffffff;\"><strong>\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 45.4427%; text-align: center;\"><strong>\u8a55\u4fa1\u6c34\u6e96\u304c1\u3092\u8d85\u3048\u308b\u5834\u5408<\/strong><\/td>\r\n<td style=\"width: 54.5573%; text-align: center;\"><strong>\u571f\u5730\u306e\u4fa1\u984d<span style=\"font-size: 12px;\">(\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d)<\/span><span style=\"font-size: 14px;\">\u00d7<\/span>\u8a55\u4fa1\u4e56\u96e2\u7387<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 45.4427%; text-align: center;\"><strong>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u4ee5\u4e0a\u304b\u3089\uff11\u4ee5\u4e0b\u306e\u5834\u5408<\/strong><\/td>\r\n<td style=\"width: 54.5573%; text-align: center;\"><strong>\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 45.4427%; text-align: center;\"><strong>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u672a\u6e80\u306e\u5834\u5408<\/strong><\/td>\r\n<td style=\"width: 54.5573%; text-align: center;\"><strong>\u571f\u5730\u306e\u4fa1\u984d<span style=\"font-size: 12px;\">(\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d)<\/span><span style=\"font-size: 14px;\">\u00d7<\/span>\u8a55\u4fa1\u4e56\u96e2\u7387<span style=\"font-size: 14px;\">\u00d7<\/span>0.6<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h5>\u8a55\u4fa1\u6c34\u6e96\u304c1\u3092\u8d85\u3048\u308b\u5834\u5408<\/h5>\r\n<p class=\"\">\u8a55\u4fa1\u6c34\u6e96\u304c1\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u5834\u5408\u306f\u3001\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u307b\u3046\u304c\u5e02\u5834\u4fa1\u683c\u3088\u308a\u201c\u9ad8\u3044\u201d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u300c\u8a55\u4fa1\u4e56\u96e2\u7387\u300d\u3092\u639b\u3051\u308b\u3053\u3068\u3067\u3001\u5e02\u5834\u4fa1\u683c\u3078\u8fd1\u3065\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p class=\"\"><span style=\"font-size: 14pt;\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/1cz50zv1gyc-1719384460.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/span><\/p>\r\n<h5 class=\"\">\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u4ee5\u4e0a\u304b\u30891\u4ee5\u4e0b\u306e\u5834\u5408<\/h5>\r\n<p>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u4ee5\u4e0a\u304b\u30891\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u4e56\u96e2\u304c\u5c11\u306a\u3044\u305f\u3081<strong>\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong>\u306e\u65b9\u6cd5\u3067\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\r\n<h5>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u672a\u6e80\u306e\u5834\u5408<\/h5>\r\n<p class=\"\">\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u307b\u3046\u304c\u5e02\u5834\u4fa1\u683c\u3088\u308a\u5927\u5e45\u306b\u201c\u5b89\u304f\u201d\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e02\u5834\u4fa1\u683c\u306b\u8fd1\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u8a55\u4fa1\u4e56\u96e2\u7387\u3092\u639b\u3051\u30666\u5272\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\r\n<p class=\"\"><span style=\"font-size: 14pt;\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/j4im4ov08vi-1719384474.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><br \/>\r\n<\/strong><\/span><\/p>\r\n<h3>5-2.\u5efa\u7269\u90e8\u5206\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\r\n<p class=\"\">\u571f\u5730\u3068\u540c\u3058\u3088\u3046\u306b\u8a55\u4fa1\u6c34\u6e96\u3092\u6c42\u3081\u3089\u308c\u305f\u3089\u3001\u4e0b\u8a18\u306e\u8868\u3092\u53c2\u7167\u3057\u3001\u8a55\u4fa1\u65b9\u6cd5\u3092\u9078\u5b9a\u3057\u307e\u3059\u3002<\/p>\r\n<table style=\"width: 768px;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"background-color: #475577; text-align: center; width: 348.583px;\"><span style=\"color: #ffffff;\"><strong>\u8a55\u4fa1\u6c34\u6e96<\/strong><\/span><\/td>\r\n<td style=\"background-color: #475577; text-align: center; width: 418.528px;\"><span style=\"color: #ffffff;\"><strong>\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; width: 348.583px;\"><strong>\u8a55\u4fa1\u6c34\u6e96\u304c1\u3092\u8d85\u3048\u308b\u5834\u5408<\/strong><\/td>\r\n<td style=\"text-align: center; width: 418.528px;\"><strong>\u5efa\u7269\u306e\u4fa1\u984d<span style=\"font-size: 12px;\">(\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d)<\/span><span style=\"font-size: 14px;\">\u00d7<\/span>\u8a55\u4fa1\u4e56\u96e2\u7387<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; width: 348.583px;\"><strong>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u4ee5\u4e0a\u304b\u3089\uff11\u4ee5\u4e0b\u306e\u5834\u5408<\/strong><\/td>\r\n<td style=\"text-align: center; width: 418.528px;\"><strong>\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; width: 348.583px;\"><strong>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u672a\u6e80\u306e\u5834\u5408<\/strong><\/td>\r\n<td style=\"text-align: center; width: 418.528px;\"><strong>\u5efa\u7269\u306e\u4fa1\u984d<span style=\"font-size: 12px;\">(\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d)<\/span><span style=\"font-size: 14px;\">\u00d7<\/span>\u8a55\u4fa1\u4e56\u96e2\u7387<span style=\"font-size: 14px;\">\u00d7<\/span>0.6<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h5 class=\"\"><strong>\u8a55\u4fa1\u6c34\u6e96\u304c1\u3092\u8d85\u3048\u308b\u5834\u5408<br \/>\r\n<\/strong><\/h5>\r\n<p><span style=\"font-size: 14pt;\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/fcx258w9dbq-1719384492.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/span><\/p>\r\n<h5><strong>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u4ee5\u4e0a\u304b\u3089\uff11\u4ee5\u4e0b\u306e\u5834\u5408<\/strong><\/h5>\r\n<p>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u4ee5\u4e0a\u304b\u30891\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u4e56\u96e2\u304c\u5c11\u306a\u3044\u305f\u3081<strong>\u5efa\u7269\u306e\u4fa1\u683c\uff08\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff09<\/strong>\u306e\u65b9\u6cd5\u3067\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\r\n<h5><strong>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u672a\u6e80\u306e\u5834\u5408<\/strong><\/h5>\r\n<p><span><strong>\u3010\u8a08\u7b97\u5f0f\u3011<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/4r446t5qzy4-1719384509.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/span><\/p>\r\n<h3>5-3.\u3010\u4f8b\u984c\u3011<\/h3>\r\n<div class=\"attention a-2\">\r\n<p class=\"\">\u7bc9\u5e74\u6570\uff1a5\u5e74<br \/>\r\n\u30de\u30f3\u30b7\u30e7\u30f31\u68df\u306e\u968e\u6570\uff1a30\u968e\u5efa<br \/>\r\n\u6301\u3063\u3066\u3044\u308b\u90e8\u5c4b\u306e\u6240\u5728\uff1a25\u968e<br \/>\r\n\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6577\u5730\u9762\u7a4d\uff1a5,000\u33a1<br \/>\r\n\u6577\u5730\u6a29\u5272\u5408\uff1a1\/500<br \/>\r\n\u6301\u3063\u3066\u3044\u308b\u90e8\u5c4b\u306e\u5c02\u6709\u9762\u7a4d\uff1a50\u33a1<br \/>\r\n\u571f\u5730\u306e\u4fa1\u984d\uff1a2\u5343\u4e07\u5186(\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d)<br \/>\r\n\u5efa\u7269\u306e\u4fa1\u984d\uff1a14\u767e\u4e07\u5186(\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d)<\/p>\r\n<\/div>\r\n<h4 class=\"\">\u30fb\u8a55\u4fa1\u4e56\u96e2\u7387<\/h4>\r\n<p class=\"\">5\u5e74\u00d7\u25b30.033+30\u968e\u5efa\u00f733\u00d70.239+25\u968e\u00d70.018+\uff5b(5,000\u33a1\u00d71\/500)\u00f750\uff5d\u00d7\u25b31.195+3.220<br \/>\r\n\uff1d3.483<\/p>\r\n<h4 class=\"\">\u30fb\u8a55\u4fa1\u6c34\u6e96<\/h4>\r\n<p class=\"\">1\u00f73.483\uff1d0.2871088142<\/p>\r\n<h4 class=\"\">\u30fb\u8a55\u4fa1\u65b9\u6cd5<\/h4>\r\n<p>\u8a55\u4fa1\u6c34\u6e96\u304c0.6\u672a\u6e80\u306e\u305f\u3081\u3001\u4e0b\u8a18\u3092\u4f7f\u7528\u3059\u308b<br \/>\r\n\u571f\u5730\uff1a<strong>\u571f\u5730\u306e\u4fa1\u984d(\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d)\u00d7\u8a55\u4fa1\u4e56\u96e2\u7387\u00d70.6<\/strong><br \/>\r\n\u5efa\u7269\uff1a<strong>\u5efa\u7269\u306e\u4fa1\u984d(\u5f93\u6765\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d)\u00d7\u8a55\u4fa1\u4e56\u96e2\u7387\u00d70.6<\/strong><\/p>\r\n<p class=\"\">\u571f\u5730\uff1a20,000,000\u00d73.483\u00d70.6\uff1d41,796,000<br \/>\r\n\u5efa\u7269\uff1a14,000,000\u00d73.483\u00d70.6\uff1d29,257,200<\/p>\r\n<p>\u4e0a\u8a18\u306e\u5834\u5408\u306f<span class=\"f-marker-y\">\u3001\u5f93\u6765\u306e\u8a55\u4fa1\u984d\u306e\u7d042\u500d\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span>\u3053\u306e\u3088\u3046\u306b\u3001\u8907\u96d1\u306a\u8a08\u7b97\u5f0f\u3067\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e0a\u306b\u3001\u91d1\u984d\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3046\u3068\u76f8\u7d9a\u7a0e\u984d\u304c\u5927\u304d\u304f\u30ba\u30ec\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u81ea\u5206\u3067\u8a55\u4fa1\u3057\u3088\u3046\u3068\u305b\u305a\u306b\u3001\u7a0e\u7406\u58eb\u3078\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\r\n\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u306eHP\u306b<a 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