{"id":275,"date":"2000-03-25T00:00:00","date_gmt":"2000-03-24T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e5%ad%ab%e3%81%ab%e7%9b%b8%e7%b6%9a%e3%81%99%e3%82%8b%e6%96%b9%e6%b3%954%e9%81%b8%ef%bd%9c%e7%9b%b8%e7%b6%9a%e4%bb%a5%e5%a4%96%e3%81%ab%e8%b3%87%e7%94%a3%e3%82%92%e8%b4%88%e4%b8%8e%e3%81%99%e3%82%8b"},"modified":"2026-05-25T15:53:54","modified_gmt":"2026-05-25T06:53:54","slug":"inherited-by-grandchildren","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-by-grandchildren","title":{"rendered":"\u5b6b\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u65b9\u6cd54\u9078\uff5c\u907a\u8d08\u3084\u751f\u524d\u8d08\u4e0e\u306e\u65b9\u6cd5\u30fb\u6ce8\u610f\u70b9\u3092\u3054\u7d39\u4ecb\uff01"},"content":{"rendered":"<p>\u300c\u59bb\u3084\u5b50\u3069\u3082\u3060\u3051\u3067\u306f\u306a\u304f\u3001<span style=\"color: #ff0000;\"><strong>\u5b6b\u306b\u3082\u76f8\u7d9a\u3055\u305b\u308b\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\u3002<\/strong><\/span>\u300d<\/p>\n<p>\u305d\u306e\u3088\u3046\u306b\u304a\u8003\u3048\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002<\/p>\n<p>\u5b6b\u306b\u907a\u7523\u3092\u6b8b\u3057\u305f\u3044\u3051\u3069\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5834\u5408\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u306e\u304b\u3002<br \/>\n<strong>\u305d\u3093\u306a\u3042\u306a\u305f\u306b\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u5b6b\u306b\u76f8\u7d9a\u3055\u305b\u308b4\u3064\u306e\u65b9\u6cd5<\/li>\n<li>\u5b6b\u306b\u751f\u524d\u306b\u8d08\u4e0e\u3059\u308b2\u3064\u306e\u65b9\u6cd5<\/li>\n<li>\u5b6b\u306b\u907a\u8d08\u30fb\u8d08\u4e0e\u3059\u308b\u3068\u304d\u306b\u8d77\u3053\u308a\u5f97\u308b\u30c8\u30e9\u30d6\u30eb\u3001\u6ce8\u610f\u70b9<\/li>\n<\/ul>\n<p><strong><span class=\"yellow-mark\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u5b6b\u306b\u907a\u7523\u3092\u6b8b\u3059\u65b9\u6cd5\u304c\u5206\u304b\u308a\u3001\u81ea\u5206\u306b\u3042\u3063\u305f\u6700\u3082\u826f\u3044\u65b9\u6cd5\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/strong>3\u5206\u3067\u8aad\u3081\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u65e9\u901f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\uff01<\/p>\n<h2>1.\u5b6b\u306b\u76f8\u7d9a\u3055\u305b\u308b4\u3064\u306e\u65b9\u6cd5<\/h2>\n<p><strong>\u76f8\u7d9a\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3067\u304d\u308b\u65b9\u306f\u6c11\u6cd5\u3067\u6c7a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u65b9\u306f\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<\/strong><br \/>\n\u4f8b\u3048\u3070\u3001\u3042\u306a\u305f\u306b\u59bb\u3068\u9577\u7537\u304c\u304a\u308a\u3001\u9577\u7537\u306e\u5b50\uff08\uff1d\u5b6b\uff09\u306b\u3082\u8ca1\u7523\u3092\u6b8b\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u3066\u3082\u3001<strong><br \/>\n<\/strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u59bb\u3068\u9577\u7537\u306e2\u540d\u304c\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5b6b\u306f\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong><span class=\"yellow-mark\">\u5b6b\u304c\u907a\u7523\u3092\u53d6\u5f97\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5bfe\u51e6\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<ul>\n<li>\u907a\u8a00\u66f8\u3067\u907a\u7523\u306e\u53d7\u8d08\u8005\u3092\u5b6b\u306b\u3059\u308b<\/li>\n<li>\u5b6b\u3068\u990a\u5b50\u7e01\u7d44\u3092\u884c\u3046<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u3092\u5b6b\u306b\u3059\u308b<\/li>\n<li>\uff08\u5b50\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u3059\u308b<\/li>\n<\/ul>\n<h3>1-1.\u907a\u8a00\u66f8\u3067\u907a\u7523\u306e\u53d7\u907a\u8005\u3092\u5b6b\u306b\u3059\u308b\uff5c\u305f\u3060\u3057\u907a\u7559\u5206\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1033\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/08\/E981BAE8A880E69BB8.jpg\" alt=\"\u907a\u8a00\u66f8\u3067\u907a\u7523\u306e\u53d7\u907a\u8005\u3092\u5b6b\u306b\u3059\u308b\uff5c\u305f\u3060\u3057\u907a\u7559\u5206\u306b\u6ce8\u610f\u304c\u5fc5\u8981\" width=\"559\" height=\"315\" \/><\/p>\n<p><b>\u907a\u8a00\u66f8\u3067\u907a\u7523\u306e\u53d7\u907a\u8005\u3092\u5b6b\u306b\u3059\u308b\u3053\u3068\u306f\u3001\u907a\u7523\u3092\u5f15\u304d\u7d99\u304c\u305b\u308b\u65b9\u6cd5\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u3092\u907a\u7523\u306e\u53d6\u5f97\u8005\u3068\u3057\u3066\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001<\/span><span style=\"font-weight: 400;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u610f\u601d\u306b\u5f93\u3063\u3066\u907a\u7523\u5206\u5272\u306e\u5272\u5408\u3084\u8a73\u7d30\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u305f\u3060\u3057\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u5144\u5f1f\u59c9\u59b9\u4ee5\u5916\uff09\u306b\u306f\u907a\u7559\u5206\u304c\u3042\u308a\u3001<\/b><b>\u907a\u7559\u5206\u6e1b\u6bba\u8acb\u6c42<\/b><b>\u306b\u3088\u3063\u3066\u6700\u4f4e\u9650\u306e\u907a\u7523\u3092\u53d6\u5f97\u3059\u308b\u6a29\u5229\u3092\u4e3b\u5f35\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u907a\u8a00\u66f8\u3067\u5b6b\u306b\u907a\u7523\u3092\u6b8b\u3059\u6642\u306f\u3001\u907a\u7559\u5206\u306b\u6ce8\u610f\u3057\u3066\u3001\u63c9\u3081\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u751f\u524d\u306b\u3057\u3063\u304b\u308a\u5bb6\u65cf\u3068\u8a71\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion\">\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/a><\/p>\n<h3>1-2.\u5b6b\u3068\u990a\u5b50\u7e01\u7d44\u3092\u884c\u3046\uff5c\u5b6b\u990a\u5b50\u306f\u76f8\u7d9a\u7a0e\u304c2\u5272\u52a0\u7b97<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1034\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/08\/E5ADABE381A8E9A48AE5AD90E7B881E7B584E38292E8A18CE38186.jpg\" alt=\"\u5b6b\u3068\u990a\u5b50\u7e01\u7d44\u3092\u884c\u3046\uff5c\u5b6b\u990a\u5b50\u306f\u76f8\u7d9a\u7a0e\u304c2\u5272\u52a0\u7b97\" width=\"572\" height=\"322\" \/><\/p>\n<p>\u5b50\u306f\u76f8\u7d9a\u9806\u4f4d\u304c\u7b2c\u4e00\u306e\u305f\u3081\u306b\u3001\u89aa\u3084\u5144\u5f1f\u59c9\u59b9\u306b\u512a\u5148\u3057\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u305f\u3081\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306b\u914d\u5076\u8005\u3068\u5b50\u304c\u3044\u308b\u5834\u5408\u306f\u914d\u5076\u8005\u3068\u5b50\u3068\u3082\u304c\u3001\u914d\u5076\u8005\u304c\u304a\u3089\u305a\u5b50\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5b50\u3069\u3082\u306e\u307f\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081<strong><span class=\"yellow-mark\">\u5b6b\u3068\u990a\u5b50\u7e01\u7d44\u3092\u7d50\u3073\u3001\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u3053\u3068\u3067\u76f8\u7d9a\u4eba\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><strong><span class=\"yellow-mark\"><\/span><\/strong>\u305f\u3060\u3057<span style=\"color: #ff0000;\"><strong>\u5b6b\u990a\u5b50\u306f\u76f8\u7d9a\u7a0e\u304c2\u5272\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\uff08\u305f\u3060\u3057\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u3002<br \/>\n<\/strong><\/span>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306f\u3001\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u5b50\u3084\u89aa\uff09\u304a\u3088\u3073\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u304c2\u5272\u306b\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002\u5b6b\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba\u304c\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\uff08\u5b6b\u990a\u5b50\u306e\u89aa\uff09\u306e\u76f8\u7d9a\u7a0e\u3092\u4e00\u56de\u514d\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u5b6b\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3092\u9664\u304d\u3001\u5b6b\u990a\u5b50\u306f2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><b>1-3.\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u3092\u5b6b\u306b\u3059\u308b<\/b><\/h3>\n<p><b>\u751f\u524d\u306e\u3046\u3061\u306b\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u5b6b\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<\/b><\/p>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306f\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304d\u652f\u6255\u308f\u308c\u308b\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u53d7\u53d6\u4eba\u306e\u56fa\u6709\u306e\u8ca1\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<span style=\"font-weight: 400;\">\u907a\u8a00\u4f5c\u6210\u3084\u990a\u5b50\u7e01\u7d44\u306e\u3088\u3046\u306a\u9762\u5012\u306a\u624b\u7d9a\u304d\u3068\u6bd4\u3079\u308b\u3068\u3001\u4fdd\u967a\u306e\u65b0\u898f\u52a0\u5165\u3084\u53d7\u53d6\u4eba\u5909\u66f4\u306f\u3001\u3059\u3050\u306b\u7c21\u5358\u306b\u5b9f\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u5b6b\u306b\u907a\u7523\u3092\u6e21\u3059\u65b9\u6cd5\u3068\u3057\u3066\u3082\u6709\u52b9\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u3084\u3001\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/lifeinsurance-inheritancetax\">\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac<\/a><\/p>\n<h3>1-4.\uff08\u5b50\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u3059\u308b<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1036\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/08\/E4BBA3E8A5B2E79BB8E7B69A.jpg\" alt=\"\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u3059\u308b\" width=\"586\" height=\"330\" \/><\/p>\n<p><b>\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5b6b\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u3092\u4ee3\u8972\u76f8\u7d9a\u3068\u547c\u3073\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee3\u8972\u76f8\u7d9a\u306f\u5b50\u304c\u4ea1\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u81ea\u7136\u3068\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u624b\u7d9a\u304d\u306a\u304f\u5b6b\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u5b50\u4f9b\u306e\u76f8\u7d9a\u6a29\u3092\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u3050\u306e\u3067\u3001\u5b6b\u990a\u5b50\u306e\u3088\u3046\u306b\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h4><b>\u5b6b\u990a\u5b50\u3084\u4ee3\u8972\u76f8\u7d9a\u306e\u5834\u5408\u306e\u76f8\u7d9a\u5272\u5408<\/b><\/h4>\n<p><b>\u3007\u914d\u5076\u8005\u3001\u5b50\u4f9b\uff12\u540d\u3068\u5b6b\u990a\u5b50\u306e\u5834\u5408<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1735 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/10\/1-2.png\" alt=\"\u914d\u5076\u8005\u3001\u5b50\u4f9b\uff12\u540d\u3068\u5b6b\u990a\u5b50\u306e\u5834\u5408\" width=\"600\" height=\"400\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u914d\u5076\u8005\u3001\u5b50\u4f9b\uff12\u540d\u3068\u5b6b\u990a\u5b50\u306e\u5834\u5408\u3001\u5b6b\u990a\u5b50\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5272\u5408\u306f\uff16\u5206\u306e\uff11\uff08\uff12\u5206\u306e\uff11\u3092\uff13\u5206\u5272\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u3007\u914d\u5076\u8005\u3001\u5b50\u4f9b\uff11\u540d\u3068\u5b6b\uff08\u4ee3\u8972\u76f8\u7d9a\uff09\u306e\u5834\u5408<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1736 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/10\/2-2.png\" alt=\"\u914d\u5076\u8005\u3001\u5b50\u4f9b\uff11\u540d\u3068\u5b6b\uff08\u4ee3\u8972\u76f8\u7d9a\uff09\u306e\u5834\u5408\" width=\"600\" height=\"400\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u4ee3\u8972\u76f8\u7d9a\u306e\u5834\u5408\u306b\u306f\u5b50\u4f9b\u306e\u76f8\u7d9a\u6a29\u3092\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u3050\u305f\u3081\u3001\u5b50\u4f9b\u304c\u6301\u3063\u3066\u3044\u305f\uff14\u5206\u306e\uff11\uff08\uff12\u5206\u306e\uff11\u3092\uff12\u5206\u5272\uff09\u304c\u5b6b\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5272\u5408\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u3007\u914d\u5076\u8005\u3001\u5b50\u4f9b\uff11\u540d\u3068\u5b6b\u990a\u5b50\u3067\u3001\u304b\u3064\u4ee3\u8972\u76f8\u7d9a\u306e\u5834\u5408<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1737 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/10\/3-1.png\" alt=\"\u914d\u5076\u8005\u3001\u5b50\u4f9b\uff11\u540d\u3068\u5b6b\u990a\u5b50\u3067\u3001\u304b\u3064\u4ee3\u8972\u76f8\u7d9a\u306e\u5834\u5408\" width=\"600\" height=\"400\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u65e2\u306b\u5b6b\u990a\u5b50\u306e\u5b9f\u89aa\u304c\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5b6b\u990a\u5b50\u306f\uff12\u91cd\u3067\u76f8\u7d9a\u8cc7\u683c\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u3053\u306e\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5272\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u5272\u5408\u3092\u8db3\u3057\u305f\uff13\u5206\u306e\uff11\u3068\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u306a\u304a\u3001\uff12\u91cd\u8cc7\u683c\u306e\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306a\u3069\u3067\u5229\u7528\u3059\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306f\uff11\u4eba\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u6570\u306f\uff13\u540d\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/per-stirpes\">\u3010\u56f3\u89e3\u3011\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306f\uff1f\u306a\u308b\u4eba\u30fb\u5272\u5408\u30fb\u907a\u7523\u5206\u5272\u524d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/a><\/p>\n<h2>2.\u3010\u76f8\u7d9a\u4ee5\u5916\u3011\u5b6b\u306b\u8cc7\u7523\u3092\u8d08\u4e0e\u3059\u308b2\u3064\u306e\u65b9\u6cd5<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1733 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/10\/2-1.png\" alt=\"\u3010\u76f8\u7d9a\u4ee5\u5916\u3011\u5b6b\u306b\u8cc7\u7523\u3092\u8d08\u4e0e\u3059\u308b2\u3064\u306e\u65b9\u6cd5\" width=\"960\" height=\"540\" \/><\/p>\n<p><strong>\u907a\u8a00\u3084\u990a\u5b50\u7e01\u7d44\u4ee5\u5916\u306b\u3082\u5b6b\u306b\u907a\u7523\u3092\u6b8b\u3059\u65b9\u6cd5\u304c\uff12\u3064\u5b58\u5728\u3057\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/li>\n<li>\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u8d08\u4e0e\u3059\u308b<\/li>\n<\/ul>\n<h3>2-1.\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\uff5c\uff11\u5e74\u306b110\u4e07\u5186\u307e\u3067\u57fa\u790e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u308b<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1040\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/08\/E7949FE5898DE8B488E4B88EE38292E8A18CE38186.jpg\" alt=\"\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\uff5c\uff11\u5e74\u306b110\u4e07\u5186\u307e\u3067\u57fa\u790e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u308b\" width=\"556\" height=\"313\" \/><\/p>\n<p><strong>\u81ea\u5206\u304c\u4ea1\u304f\u306a\u308b\u524d\u306b\u8ab0\u304b\u306b\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u3092\u751f\u524d\u8d08\u4e0e\u3068\u8a00\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3068\u76f8\u7d9a\u7a0e\u306a\u3069\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057<strong><span class=\"yellow-mark\">\u751f\u524d\u8d08\u4e0e\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e00\u5e74\u306b\u4e00\u4eba\u3042\u305f\u308a110\u4e07\u5186\u307e\u3067\u306a\u3089\u57fa\u790e\u63a7\u9664\u304c\u3042\u308a\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n<\/span><\/strong><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u751f\u524d\u306b\u6bce\u5e74110\u4e07\u5186\u305a\u3064\u306e\u8ca1\u7523\u3092\u5b6b\u306b\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u8ca1\u7523\u3092\u79fb\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-exempt\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a><\/p>\n<h3>2-2.\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u8d08\u4e0e\u3059\u308b\uff5c1,500\u4e07\u307e\u3067\u975e\u8ab2\u7a0e\u3067\u8d08\u4e0e\u53ef\u80fd<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1041\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/08\/E69599E882B2E8B387E98791E381A8E38197E381A6E8B488E4B88EE38199E3828B.jpg\" alt=\"\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u8d08\u4e0e\u3059\u308b\uff5c1500\u4e07\u307e\u3067\u975e\u8ab2\u7a0e\u3067\u8d08\u4e0e\u53ef\u80fd\" width=\"536\" height=\"302\" \/><\/p>\n<p><b>\u751f\u524d\u306e\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u306f\u30011,500\u4e07\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/b>\uff08\u203b\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306f2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff093\u670831\u65e5\u3092\u3082\u3063\u3066\u65b0\u898f\u53d7\u4ed8\u304a\u3088\u3073\u8ffd\u52a0\u62e0\u51fa\u304c\u7d42\u4e86\u3057\u307e\u3057\u305f\u3002\uff09<\/p>\n<p><span style=\"font-weight: 400;\">\u6559\u80b2\u8cbb\u306b\u306f\u3001\u5b66\u6821\u306b\u95a2\u308f\u308b\u8cbb\u7528\uff08\u5165\u5b66\u91d1\u3001\u6388\u696d\u6599\u306e\u307b\u304b\u3001\u5b66\u6821\u306e\u5bee\u8cbb\u3001\u901a\u5b66\u4ea4\u901a\u8cbb\u3001\u4fee\u5b66\u65c5\u884c\u4ee3\u3084\u7d66\u98df\u8cbb\uff09\u306f\u5168\u3066\u542b\u307e\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u307e\u305f\u587e\u3084\u6559\u6750\u306e\u8cbb\u7528\u306b\u3082\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u587e\u3084\u6559\u6750\u306a\u3069\u306e\u6559\u80b2\u8cc7\u91d1\u306e\u751f\u524d\u8d08\u4e0e\u304c\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f500\u4e07\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2>3.\u5b6b\u306b\u76f8\u7d9a\u30fb\u8d08\u4e0e\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9\u3084\u3088\u304f\u8d77\u3053\u308b\u30c8\u30e9\u30d6\u30eb<\/h2>\n<p><strong>\u5b6b\u306b\u76f8\u7d9a\u30fb\u8d08\u4e0e\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9\u3084\u3088\u304f\u8d77\u3053\u308b\u30c8\u30e9\u30d6\u30eb\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e3b\u306b\u4ee5\u4e0b\u306e2\u3064\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u306e\u30c8\u30e9\u30d6\u30eb<\/li>\n<\/ul>\n<h3>3-1.\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><img 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