{"id":2651,"date":"2024-02-20T13:45:02","date_gmt":"2024-02-20T04:45:02","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2651"},"modified":"2026-05-20T17:03:15","modified_gmt":"2026-05-20T08:03:15","slug":"inheritancesettlementtaxsystem","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem","title":{"rendered":"\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u30fb\u6539\u6b63\u70b9\u30fb\u4f7f\u3046\u3079\u304d\u4eba\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u304c\u5fc3\u914d\u2026\u300d\u300c\u751f\u524d\u8d08\u4e0e\u3092\u59cb\u3081\u305f\u3044\u3051\u3069\u3001\u3069\u306e\u5236\u5ea6\u304c\u3044\u3044\u306e\uff1f\u300d <br \/>\n\u305d\u3093\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306e\u65b9\u306b\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u306e\u304c<strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u3067\u3059\u3002 <br \/>\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong><u>\u5236\u5ea6\u306e\u6d3b\u7528\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9<\/u><\/strong><u>\u3084\u3001<strong>2024\u5e74\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong>\u3092\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u3084\u3055\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f\u8ab0\u306b\u3068\u3063\u3066\u3082\u6709\u5229\u306a\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9078\u629e\u3092\u8aa4\u308b\u3068\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u984d\u304c\u304b\u3048\u3063\u3066\u9ad8\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3059\u3002\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u3076\u524d\u306b\u3001\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"hihkvphijkrrctc1s1qn\">1.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f<\/h2>\n<p><span style=\"color: #e25041;\"><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u3001\u751f\u524d\u306b\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u300c\u307e\u305a\u306f\u4e00\u5b9a\u984d\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u305a\u3001\u76f8\u7d9a\u7a0e\u3067\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3059\u308b\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001<strong>\u8d08\u4e0e\u984d\u306e\u3046\u3061\u3001\u5e74\u9593110\u4e07\u5186\u3092\u9664\u3044\u305f\u7d2f\u8a082,500\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><strong>\u305f\u3060\u3057\u3001\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u6642\u306b\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u3048\u3089\u308c\u3066\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>2024\u5e74\u306e\u6539\u6b63\u3067\u3001<strong>\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u3067\u3042\u308c\u3070\u3001\u7533\u544a\u3082\u7a0e\u91d1\u3082\u4e0d\u8981<\/strong>\u3068\u306a\u308a\u3001\u3088\u308a\u4f7f\u3044\u3084\u3059\u3044\u5236\u5ea6\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"qrec1taljpvd88fxeh7wd\">1-1.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u9055\u3044\u6bd4\u8f03\u8868<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305d\u3082\u305d\u3082\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306f2\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/li>\n<li><span style=\"font-size: 16px; color: #333333;\"><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0b\u306e\u6bd4\u8f03\u8868\u3067\u3001<\/span>2\u3064\u306e\u5236\u5ea6\u306e\u9055\u3044\u3092\u3056\u3063\u304f\u308a\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u6bd4\u8f03\u9805\u76ee<\/th>\n<th style=\"text-align: center;\">\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6<\/th>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3832%;\">\u8ca1\u7523\u3092\u6e21\u3059\u4eba<\/td>\n<td style=\"text-align: center; width: 39.0082%;\">\u5236\u9650\u306a\u3057<\/td>\n<td style=\"text-align: center; width: 42.5022%;\"><strong><span style=\"color: #e25041;\">60\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u307e\u305f\u306f\u7956\u7236\u6bcd<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3832%;\">\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba<\/td>\n<td style=\"text-align: center; width: 39.0082%;\">\u5236\u9650\u306a\u3057<\/td>\n<td style=\"text-align: center; width: 42.5022%;\"><strong><span style=\"color: #e25041;\">18\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\uff08\u990a\u5b50\u3092\u542b\u3080\uff09<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3832%;\"><strong>\u57fa\u790e\u63a7\u9664\u984d<\/strong><\/td>\n<td style=\"text-align: center; width: 39.0082%;\"><strong>\u5e74\u9593110\u4e07\u5186<\/strong><\/td>\n<td style=\"text-align: center; width: 42.5022%;\"><strong><span style=\"color: #e25041;\">\u5e74\u9593110\u4e07\u5186<\/span><\/strong><span style=\"font-size: 16px;\">\uff08<u>2024\u5e74\u6539\u6b63\u3067\u65b0\u8a2d<\/u>\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3832%;\"><strong>\u7279\u5225\u63a7\u9664\u984d<\/strong><\/td>\n<td style=\"text-align: center; width: 39.0082%;\"><strong>\u306a\u3057<\/strong><\/td>\n<td style=\"text-align: center; width: 42.5022%;\"><strong><span style=\"color: #e25041;\">\u7d2f\u8a082,500\u4e07\u5186<\/span><\/strong>\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3832%;\">\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e<\/td>\n<td style=\"text-align: center; width: 39.0082%;\">110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e<br \/>\n\uff0810\uff5e55\uff05\uff09<\/td>\n<td style=\"text-align: center; width: 42.5022%;\">2,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068<strong>\u4e00\u5f8b20%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3832%;\">\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2<\/td>\n<td style=\"text-align: center; width: 39.0082%;\">\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74<span style=\"font-size: 12px;\">\u203b<\/span>\u4ee5\u5185\u306e\u8d08\u4e0e\u306f<br \/>\n\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97<\/td>\n<td style=\"text-align: center; width: 42.5022%;\"><strong><span style=\"color: #e25041;\">\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u307f<\/span><\/strong><span style=\"color: #e25041;\"><strong><br \/>\n<\/strong><\/span><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<strong>\u4ee4\u548c6\u5e741\u6708\u4ee5\u964d\u306e\u66a6\u5e74\u8d08\u4e0e\u304b\u3089\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u4fc2\u308b\u52a0\u7b97\u671f\u9593\u304c\u300c3\u5e74\u300d\u304b\u3089\u300c7\u5e74\u300d\u306b\u5ef6\u9577<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001<u>2024\u5e74\uff5e2030\u5e74\u306e7\u5e74\u9593\u306f\u79fb\u884c\u671f\u9593\u3068\u3057\u3001\u52a0\u7b97\u671f\u9593\u3092\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3059\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/u><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life#26137\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12px;\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u4ee4\u548c6\u5e74\u6539\u6b63\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u306e\u5f71\u97ff\u3068\u5bfe\u7b56\u3092\u89e3\u8aac<\/span><\/a><\/p>\n<h2 id=\"6wlptxdnwhj8ujnazwt2\">2.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\uff16\u3064\u306e\u7279\u5fb4\u30102024\u5e74\u6539\u6b63\u5bfe\u5fdc\u3011<\/h2>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u5168\u4f53\u50cf\u3092\u3064\u304b\u3080\u4e0a\u3067\u6b20\u304b\u305b\u306a\u3044<strong>\uff16\u3064\u306e\u91cd\u8981\u306a\u7279\u5fb4<\/strong>\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7279\u5fb4\uff11<\/th>\n<td style=\"width: 78.6285%;\"><strong>\u7d2f\u8a082,500\u4e07\u5186<span style=\"font-size: medium; color: #333333;\">\uff08\u7279\u5225\u63a7\u9664\u984d\uff09<\/span><\/strong>\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7279\u5fb4\uff12<\/th>\n<td style=\"width: 78.6285%;\"><strong>\u5e74\u9593110\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\u984d\uff09<\/strong>\u307e\u3067\u306e\u8d08\u4e0e\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u305a\u3001\u7533\u544a\u3082\u4e0d\u8981\u3001<br \/>\n\u76f8\u7d9a\u8ca1\u7523\u306b\u3082\u52a0\u7b97\u3055\u308c\u306a\u3044\u30102024\u5e74\u6539\u6b63\u3011<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7279\u5fb4\uff13<\/th>\n<td style=\"width: 78.6285%;\"><strong>\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/strong>\u306b\u5236\u9650\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7279\u5fb4\uff14<\/th>\n<td style=\"width: 78.6285%;\">\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u306b\u306f\u300c<strong>\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa<\/strong>\u300d\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7279\u5fb4\uff15<\/th>\n<td style=\"width: 78.6285%;\">\u4e00\u5ea6\u9078\u629e\u3059\u308b\u3068\u3001\u66a6\u5e74\u8ab2\u7a0e\u306b\u306f<strong>\u623b\u308c\u306a\u3044<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7279\u5fb4\uff16<\/th>\n<td style=\"width: 78.6285%;\"><strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u3044<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"xn0ug3fq2l1ut9337rhw1\">2-1.\u3010\u7279\u5fb41\u3011\u7d2f\u8a082,500\u4e07\u5186\uff08\u7279\u5225\u63a7\u9664\u984d\uff09\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/h3>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306e\u3046\u3061\u3001\u5e74\u9593110\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\uff09\u3092\u9664\u3044\u305f<strong>\u7d2f\u8a082,500\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u5236\u5ea6\u3067\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001<strong>\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\uff08\u76f8\u7d9a\u6642\uff09\u306b\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/dye5hy940v-2294b686c611.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-gift-tax-rate\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868\u4ed8\u304d\uff5c\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n<h3 id=\"xr5wgc0tzoduxoqqla034\">2-2.\u3010\u7279\u5fb42\u3011<strong>\u5e74\u9593110\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\u984d\uff09<\/strong>\u307e\u3067\u306e\u8d08\u4e0e\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u305a\u3001\u7533\u544a\u3082\u4e0d\u8981\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u3082\u52a0\u7b97\u3055\u308c\u306a\u3044\u30102024\u5e74\u6539\u6b63\u3011<\/h3>\n<p>2024\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<strong>\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306e\u57fa\u790e\u63a7\u9664\u984d<\/strong>\u304c\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c\u3001<strong>\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u305a\u3001\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3082\u4e0d\u8981<\/strong>\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001<strong>\u7279\u5225\u63a7\u9664\u984d<\/strong><strong>\u3068\u306f\u5225\u67a0<\/strong>\u306a\u306e\u3067\u3001<strong>\u7d2f\u8a082,500\u4e07\u5186\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u8a08\u7b97\u306b\u5165\u308c\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\u901a\u5e38\u306e\u8d08\u4e0e\uff08\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\uff09\u3067\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306e7\u5e74\u9593\u203b\u306b\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e\u306f\u3001110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\uff09\u3068\u3044\u3046\u6c7a\u307e\u308a\u304c\u3042\u308a\u307e\u3059\u304c\u3001<u>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3068\u3001<\/u><u>\u3053\u306e<strong>\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b<\/strong><strong>\u52a0\u7b97\u3057\u306a\u304f\u3066\u3082\u3088\u3044<\/strong><\/u>\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e2\u70b9\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u683c\u6bb5\u306b\u5229\u7528\u3057\u3084\u3059\u3044\u3082\u306e\u3068\u306a\u3063\u305f\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/iurpcp7zm4a-1ce6b189d1e3.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u00a0\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<strong>\u4ee4\u548c6\u5e741\u6708\u4ee5\u964d\u306e\u66a6\u5e74\u8d08\u4e0e\u304b\u3089\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u4fc2\u308b\u52a0\u7b97\u671f\u9593\u304c\u300c3\u5e74\u300d\u304b\u3089\u300c7\u5e74\u300d\u306b\u5ef6\u9577<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001<u>2024\u5e74\uff5e2030\u5e74\u306e7\u5e74\u9593\u306f\u79fb\u884c\u671f\u9593\u3068\u3057\u3001\u52a0\u7b97\u671f\u9593\u3092\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3059\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/u><br \/>\n\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3000<br \/>\n\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life#26137\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12px;\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u4ee4\u548c6\u5e74\u6539\u6b63\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u306e\u5f71\u97ff\u3068\u5bfe\u7b56\u3092\u89e3\u8aac<\/span><\/a><\/p>\n<h3 id=\"hdgblexnzo64y7em0re9mn\">2-3.\u3010\u7279\u5fb43\u3011\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306b\u5236\u9650\u304c\u3042\u308b<\/h3>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u4eba\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u8d08\u4e0e\u8005\uff08\u8d08\u4e0e\u3059\u308b\u4eba\uff09\uff1a60\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u307e\u305f\u306f\u7956\u7236\u6bcd<\/strong><\/li>\n<li><strong>\u53d7\u8d08\u8005\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u4eba\uff09\uff1a18\u6b73\u4ee5\u4e0a\u306e\u5b50\u307e\u305f\u306f\u5b6b<\/strong><span style=\"font-size: 12px;\">\u203b<\/span><\/li>\n<\/ul>\n<p class=\"attention-p\"><span style=\"font-size: 12px;\">\u203b\u6b63\u78ba\u306b\u306f\u300c\u8d08\u4e0e\u8005\u306e\u76f4\u7cfb\u5351\u5c5e\u3067\u3042\u308b\u63a8\u5b9a\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u5b6b\u300d\u3067\u3059\u306e\u3067\u3001 \u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u3044\u306a\u3044\u7fa9\u7236\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306f\u5bfe\u8c61\u5916<\/span><\/p>\n<\/div>\n<h3 id=\"noq01b840fr8s018yulrd3\">2-4.\u3010\u7279\u5fb44\u3011\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u306b\u306f\u300c\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u300d\u304c\u5fc5\u8981<\/h3>\n<p><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u6210\u592b\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u6240\u5b9a\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u6761\u4ef6<\/strong>\u3067\u3059\u3002<br \/>\n<u>\u5c4a\u51fa\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u81ea\u52d5\u7684\u306b\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u304c\u9069\u7528<\/u>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6700\u521d\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\uff08\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\uff09\u307e\u3067\u306e\u9593\u306b\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5e74\u4ee5\u964d\u3067\u3042\u3063\u3066\u3082\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5e74\u306f\u3001\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\uff08\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\uff09\u307e\u3067\u306e\u9593\u306b\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/bisilanwas8-f4e2a083383c.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u66f8\u985e<\/th>\n<td>\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8<br \/>\n\u30fb\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\uff08\u203b\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65b9\uff08\u53d7\u8d08\u8005\uff09\u306e\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3000<br \/>\n\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/notification-form-for-selecting-tax-settlement-at-time-of-inheritance\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u63d0\u51fa\u65b9\u6cd5\u30de\u30cb\u30e5\u30a2\u30eb<\/a><\/p>\n<h3 id=\"b090p7uph9mpeybigm1ujq\">2-5.\u3010\u7279\u5fb45\u3011\u4e00\u5ea6\u9078\u629e\u3059\u308b\u3068\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u306f\u623b\u308c\u306a\u3044<\/h3>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u4e00\u5ea6\u9078\u629e\u3059\u308b\u3068\u3001\u305d\u306e\u8d08\u4e0e\u8005\uff08\u7236\u3084\u6bcd\u306a\u3069\uff09\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u3001\u9014\u4e2d\u3067<\/span><b>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u623b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">2024\u5e74\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3082\u300c\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u300d\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u524d\u306f\u3001\u7cbe\u7b97\u8ab2\u7a0e\u306f\u5c11\u984d\u306e\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u3059\u3079\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3055\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u6539\u6b63\u306b\u3088\u308a\u7cbe\u7b97\u8ab2\u7a0e\u306b\u57fa\u790e\u63a7\u9664\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u73fe\u5728\u306f\u300c110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u300d\u3067\u3042\u308c\u3070\u3001\u66a6\u5e74\u8d08\u4e0e\u3068\u540c\u69d8\u306b\u975e\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u203b \u66a6\u5e74\u8ab2\u7a0e\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b\u306e\u306f\u300c\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u8d08\u4e0e\u8005\u304b\u3089\u306e\u8d08\u4e0e\u306e\u307f\u300d\u3067\u3059\u3002\u4ed6\u306e\u8d08\u4e0e\u8005\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u66a6\u5e74\u8ab2\u7a0e\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"97546pkfo0sug0sisqo5p\">2-6.\u3010\u7279\u5fb46\u3011\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u3044<\/h3>\n<p><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3067\u8d08\u4e0e\u3055\u308c\u305f\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><br \/>\n\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u81ea\u5b85\u3084\u4e8b\u696d\u7528\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001<u>\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6700\u592780%\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u6e1b\u304c\u53d7\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u3001\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u5927\u5909\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u5f97\u3089\u308c\u308b\u7279\u4f8b\u3067\u3059\u3002<\/u>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3055\u305b\u3066\u8d08\u4e0e\u3057\u305f\u571f\u5730\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u5897\u3048\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"9krbjbl6r8fjro62q5wmz\">3.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u3001\u7a0e\u91d1\u3092\u6291\u3048\u3089\u308c\u308b\u4e3b\u306a\u30b1\u30fc\u30b93\u3064<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067<strong>\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u30923\u3064<\/strong>\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u5236\u5ea6\u306e\u9078\u629e\u304c\u6709\u5229\u304b\u3069\u3046\u304b\u306f\u4eba\u305d\u308c\u305e\u308c\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u300c\u4f3c\u305f\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3060\u304b\u3089\u5b89\u5fc3\u300d\u3068\u5b89\u6613\u306b\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5fc5\u305a\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u901a\u3058\u3066\u81ea\u5206\u306b\u3068\u3063\u3066\u672c\u5f53\u306b\u6709\u5229\u306a\u5236\u5ea6\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff11<\/th>\n<td style=\"width: 74.2459%;\"><strong>\u8cc7\u7523\u4fdd\u6709\u8005\u304c\u9ad8\u9f62<\/strong>\u306e\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff12<\/th>\n<td style=\"width: 74.2459%;\"><strong>\u5c06\u6765\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u4e0d\u52d5\u7523\u3084\u81ea\u793e\u682a<\/strong>\u3092\u8d08\u4e0e\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff13<\/th>\n<td style=\"width: 74.2459%;\"><strong>\u8907\u6570\u306e\u89aa\u65cf\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u308b<\/strong>\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"pzuquogiaznlqgeadno3q\">3-1.\u3010\u30b1\u30fc\u30b9\uff11\u3011\u8cc7\u7523\u4fdd\u6709\u8005\u304c\u9ad8\u9f62\u306e\u30b1\u30fc\u30b9<\/h3>\n<p><strong><u>\u8cc7\u7523\u3092\u304a\u6301\u3061\u306e\u65b9\u304c\u9ad8\u9f62\u3067\u3042\u308b\u5834\u5408<\/u><\/strong><u>\u3001<strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/u><\/p>\n<p>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3067\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185<span style=\"font-size: 12px;\">\u203b<\/span>\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u52a0\u7b97\u306e\u5bfe\u8c61\u3067\u3059\u3002\u4e00\u65b9\u3001<u>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u305a\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u8cc7\u7523\u4fdd\u6709\u8005\u304c\u9ad8\u9f62\u3067\u3001\u5c06\u6765\u7684\u306b\u76f8\u7d9a\u304c\u8fd1\u3044\u3068\u4e88\u60f3\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u3053\u306e\u52a0\u7b97\u30eb\u30fc\u30eb\u306e\u9055\u3044\u306b\u3088\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u304c\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u8cc7\u7523\u4fdd\u6709\u8005\u306e\u8ca1\u7523\u7dcf\u984d\u306a\u3069\u306b\u3088\u308a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9078\u629e\u306e\u6709\u5229\u4e0d\u5229\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u304a\u5c0b\u306d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u00a0\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<strong>\u4ee4\u548c6\u5e741\u6708\u4ee5\u964d\u306e\u66a6\u5e74\u8d08\u4e0e\u304b\u3089\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u4fc2\u308b\u52a0\u7b97\u671f\u9593\u304c\u300c3\u5e74\u300d\u304b\u3089\u300c7\u5e74\u300d\u306b\u5ef6\u9577<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001<\/span><span style=\"font-size: 12px;\"><u>2024\u5e74\uff5e2030\u5e74\u306e7\u5e74\u9593\u306f\u79fb\u884c\u671f\u9593\u3068\u3057\u3001\u52a0\u7b97\u671f\u9593\u3092\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3059\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/u><br \/>\n\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3000<\/span><br \/>\n<span style=\"font-size: 12px;\">\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life#26137\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12px;\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u4ee4\u548c6\u5e74\u6539\u6b63\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u306e\u5f71\u97ff\u3068\u5bfe\u7b56\u3092\u89e3\u8aac<\/span><\/a><\/p>\n<h3 id=\"2gswm7udwyzu63ov1vf84\">3-2.\u3010\u30b1\u30fc\u30b9\uff12\u3011\u5c06\u6765\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u4e0d\u52d5\u7523\u3084\u81ea\u793e\u682a\u3092\u8d08\u4e0e\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/h3>\n<p>\u518d\u958b\u767a\u5730\u57df\u306e\u571f\u5730\u3084\u3001\u696d\u7e3e\u62e1\u5927\u304c\u898b\u8fbc\u307e\u308c\u308b\u4f1a\u793e\u306e\u682a\u5f0f\u306a\u3069\u3001<u>\u5c06\u6765\u7684\u306b\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u969b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u7a0e\u91d1\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001<strong>\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u4fa1\u984d\u306f\u8d08\u4e0e\u6642\u306e\u4fa1\u984d<\/strong>\u3060\u304b\u3089\u3067\u3059\u3002\u76f8\u7d9a\u6642\u70b9\u3067\u306e\u6642\u4fa1\u304c\u9ad8\u9a30\u3057\u3066\u3044\u3066\u3082\u3001\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/9jwqf1w0ou5-9732e7f89387.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"zgxgyy3ntzm3ztveh399\">3-3.\u3010\u30b1\u30fc\u30b9\uff13\u3011\u8907\u6570\u306e\u89aa\u65cf\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u8907\u6570\u306e\u89aa\u65cf\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u3001<strong>\u8d08\u4e0e\u8005\u3054\u3068\u306b\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u300d\u3068\u300c\u66a6\u5e74\u8ab2\u7a0e\u300d\u306e\u5236\u5ea6\u3092\u4f7f\u3044\u5206\u3051\u308b\u3053\u3068\u3067\u3001\u975e\u8ab2\u7a0e\u67a0\u3092\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><u>\u66a6\u5e74\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\u3001\u300c\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u4eba\u3054\u3068\u306b\u300d110\u4e07\u5186\u3067\u3059\u3002<\/u>\u3067\u3059\u304b\u3089\u3001\u5b50\u4f9b\u304c\u7236\u3068\u6bcd\u304b\u3089110\u4e07\u5186\u305a\u3064\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u5408\u8a08220\u4e07\u5186\u3068\u306a\u308a\u3001<u>\u975e\u8ab2\u7a0e\u67a0\u3092\u8d85\u3048\u305f\u5206\uff08110\u4e07\u5186\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0b\u306e\u3088\u3046\u306b\u3001\u7236\u304b\u3089\u306e\u8d08\u4e0e\u306b\u306f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3001\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306b\u306f\u66a6\u5e74\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3068\u3044\u3063\u305f\u4f7f\u3044\u5206\u3051\u3092\u3059\u308b\u3053\u3068\u3067\u3001<u>\u5e74\u9593\u5408\u8a08220\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u975e\u8ab2\u7a0e\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/81zt7qweu1-1705025423-1-1750119609-1dca09171b8b.png\" class=\"fr-draggable\" \/><\/span><\/p>\n<h2 id=\"kfpte8q6sndmveazg5jem\">4.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9078\u629e\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3088\u3046<\/h2>\n<p><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u300c\u3054\u81ea\u8eab\u306e\u5834\u5408\u3001\u66a6\u5e74\u8ab2\u7a0e\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u306a\u306e\u304b\u300d\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u8a66\u7b97\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001<strong>\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u66a6\u5e74\u8ab2\u7a0e\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u3069\u3061\u3089\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u5c11\u306a\u304f\u306a\u308b\u304b\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u306e\u5c5e\u6027\u3001\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u3084\u7a2e\u985e\u306a\u3069\u3092\u8003\u616e\u3057\u306a\u3044\u3068\u3001\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u4e00\u5ea6\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3078\u623b\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u3084\u308a\u76f4\u3057\u304c\u304d\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"#noq01b840fr8s018yulrd3\" target=\"_self\">2-4.\u3010\u7279\u5fb44\u3011\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u306b\u306f\u300c\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u300d\u304c\u5fc5\u8981<\/a>\u3067\u8aac\u660e\u3057\u305f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306f\u3001\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f\u8907\u96d1\u3067\u3042\u308a\u3001\u3054\u81ea\u8eab\u3067\u8a18\u8f09\u3059\u308b\u3068\u30df\u30b9\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<u>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u3053\u306e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u5c06\u6765\u306e\u76f8\u7d9a\u306e\u3053\u3068\u3082\u8003\u3048\u3066\u672c\u5f53\u306b\u9078\u629e\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u306e\u304b\u3069\u3046\u304b\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u624b\u7d9a\u304d\u3082\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3068\u4e00\u7dd2\u306b\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<h2 id=\"oq1h519ph5mggk02ob6u0v\">5.\u3088\u304f\u3042\u308bQ&amp;A<\/h2>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ&amp;A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"e4w7ex01isp32as14atrto\">5-1.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9078\u629e\u306e\u5c4a\u51fa\u3092\u5fd8\u308c\u305f\u5834\u5408\u3001\u3069\u3046\u306a\u308b\u306e\u304b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f<span style=\"font-size: 16px; color: #333333;\">\u6700\u521d\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3078\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001<span style=\"font-size: 16px; color: #333333;\">\u6700\u521d\u306b<u>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u8d08\u4e0e\u304c110\u4e07\u5186\u4ee5\u4e0b\u3067<\/u><\/span><u>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981\u306a\u5834\u5408\u3067\u3082\u3001\u671f\u9650\u307e\u3067\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u306a\u3069\u4e00\u5b9a\u306e\u66f8\u985e\u306e\u63d0\u51fa\u306f\u5fc5\u8981<\/u>\u306b\u306a\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"u2v2zb63jgl230q0qtdd7k\">5-2.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u3082\u3001\u76f8\u7d9a\u653e\u68c4\u306f\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u3082\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u65e2\u306b\u53d7\u3051\u53d6\u3063\u305f\u8d08\u4e0e\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u306f\u5fb4\u53ce\u3055\u308c\u308b\u306e\u3067\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5206\u306e\u76f8\u7d9a\u7a0e\u3092\u9003\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"gp2itimlj07auldiqnww2\">5-3.\u8d08\u4e0e\u8005\u304c\u305d\u306e\u5e74\u306e\u9014\u4e2d\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3069\u3046\u306a\u308b\u306e\u304b<\/h3>\n<p>\u8d08\u4e0e\u8005\u304c\u8d08\u4e0e\u3057\u305f\u5e74\u306e\u9014\u4e2d\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304a\u3088\u3073\u63d0\u51fa\u5148\u306f\u901a\u5e38\u3068\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4302.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\uff5cNo.4302\u2003\u8d08\u4e0e\u8005\u304c\u8d08\u4e0e\u3057\u305f\u5e74\u306e\u4e2d\u9014\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"exqrkmyeg8kjyoybdxlf5\">5-4.\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u8005\u3088\u308a\u3082\u5148\u306b\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3069\u3046\u306a\u308b\u306e\u304b<\/h3>\n<p>\u53d7\u8d08\u8005\u306e\u6b7b\u4ea1\u4ee5\u964d\u3001\u3055\u3089\u306b\u8d08\u4e0e\u8005\u3088\u308a\u8d08\u4e0e\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u8d08\u4e0e\u8005\u306e\u4ea1\u304f\u306a\u3063\u305f\u6642\u306e\u7cbe\u7b97\u624b\u7d9a\u304d\u306f\u3001\u53d7\u8d08\u8005\u306e\u6a29\u5229\u30fb\u7fa9\u52d9\u3092\u5f15\u304d\u7d99\u3044\u3060\u300c\u53d7\u8d08\u8005\u306e\u76f8\u7d9a\u4eba\u300d\u304c\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3000<br \/>\n\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/16a\/02.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u306e\u627f\u7d99\u7b49<\/a><\/p>\n<h3 id=\"k7bdvo03fwp8nhcatzq4vg\">5-5.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e2024\u5e74\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u306f\uff1f<\/h3>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u30012024\u5e74\uff08\u4ee4\u548c6\u5e74\uff091\u6708\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5927\u304d\u304f\u5185\u5bb9\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u65b0\u8a2d\u3055\u308c\u305f<\/strong>\uff08\u7279\u5225\u63a7\u9664\u984d\u3068\u306f\u5225\u67a0)<\/li>\n<li>\u76f8\u7d9a\u767a\u751f\u6642\u306b<strong>\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u304c\u3001\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u5206\u306e\u307f<\/strong>\u3068\u306a\u3063\u305f<\/li>\n<li>\u707d\u5bb3\u7b49\u306b\u3088\u308b\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u305f<\/li>\n<\/ul>\n<h4>\u25a0\u6539\u6b63\u524d\u5f8c\u306e\u4e3b\u306a\u9055\u3044<\/h4>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u6539\u6b63\u524d<\/th>\n<th><strong>\u6539\u6b63\u5f8c\uff082024\u5e74\u4ee5\u964d\uff09<\/strong><\/th>\n<\/tr>\n<tr>\n<td>\u57fa\u790e\u63a7\u9664\u984d<\/td>\n<td>\u306a\u3057<\/td>\n<td><strong>\u5e74\u9593110\u4e07\u5186\uff08\u8d08\u4e0e\u8005\u3054\u3068\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d<\/td>\n<td>\u8d08\u4e0e\u7dcf\u984d<\/td>\n<td><strong>\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u5206\u306e\u307f<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u6642\u306e\u8a55\u4fa1\u984d<\/td>\n<td>\u8d08\u4e0e\u6642\u306e\u4fa1\u984d<\/td>\n<td>\u707d\u5bb3\u306b\u3088\u308b\u6e1b\u984d\u304c\u53ef\u80fd\u306b\uff08\u7279\u4f8b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u25a0\u6539\u6b63\u5f8c\u306e\u30a4\u30e1\u30fc\u30b8\u56f3<\/h4>\n<p>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023006-004.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u4f5c\u6210\u8cc7\u6599\u300e\u4ee4\u548c5\u5e74\u5ea6 \u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\u300f<\/a>\u3092\u3082\u3068\u306b\u4f5c\u6210<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/uznml3qljg-80e9c6fd6a10.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 83.07%;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/g7upxzvdzdr-248bf63ac083.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\uff5cNo.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\uff5cNo.4103\u2003\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a><\/p>\n<h2 id=\"w406c6ngbnep614xp9azf8\">6.\u307e\u3068\u3081<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u672c\u8a18\u4e8b\u3067\u306f2024\u5e74\u306e\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u672c\u8a18\u4e8b\u304c\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u691c\u8a0e\u3059\u308b\u65b9\u3005\u306e\u3054\u53c2\u8003\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u304c\u5fc3\u914d\u2026\u300d\u300c\u751f\u524d\u8d08\u4e0e\u3092\u59cb\u3081\u305f\u3044\u3051\u3069\u3001\u3069\u306e\u5236\u5ea6\u304c\u3044\u3044\u306e\uff1f\u300d \u305d\u3093\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306e\u65b9\u306b\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3067\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5236\u5ea6\u306e\u6d3b\u7528\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u3084\u30012024\u5e74\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2647,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-2651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seizen"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2651","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=2651"}],"version-history":[{"count":16,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2651\/revisions"}],"predecessor-version":[{"id":7561,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2651\/revisions\/7561"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2647"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}