{"id":2937,"date":"2024-04-05T09:00:00","date_gmt":"2024-04-05T00:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2937"},"modified":"2025-06-20T13:19:02","modified_gmt":"2025-06-20T04:19:02","slug":"dementia-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/dementia-inheritance","title":{"rendered":"\u8a8d\u77e5\u75c7\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u3068\u3069\u3046\u306a\u308b\uff1f\u907a\u7523\u5206\u5272\u30fb\u7533\u544a\u306e\u6ce8\u610f\u70b9\u3068\u5bfe\u7b56"},"content":{"rendered":"<p>\u300c<u>\u8a8d\u77e5\u75c7\u306e\u5bb6\u65cf\u304c\u3044\u308b\u3002\u81ea\u5206\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u306f\u5186\u6ed1\u306b\u9032\u3081\u3089\u308c\u308b\u306e\u3060\u308d\u3046\u304b\uff1f<\/u>\u300d<br 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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-deadline\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u304c\u6559\u3048\u308b\uff01\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u3068\u306f\uff1f\u521d\u3081\u3066\u306e\u4eba\u5411\u3051\u306b\u89e3\u8aac\u3057\u307e\u3057\u305f<\/a><\/p>\n<h2>3.\u672a\u5206\u5272\u3067\u7533\u544a\u3059\u308b\u3068\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u30fb\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u304c\u9069\u7528\u3067\u304d\u306a\u3044<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306b\u306f\u7d0d\u7a0e\u8005\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u512a\u9047\u63aa\u7f6e\u304c\u3044\u304f\u3064\u304b\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u4ee3\u8868\u7684\u306a\u3082\u306e\u304c\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3068\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u300c\u8ab0\u304c\u3069\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u304b\uff08\u907a\u7523\u5206\u5272\uff09\u300d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001<strong><span style=\"color: #e25041;\">\u672a\u5206\u5272\u3067\u7533\u544a\u3059\u308b\u3068\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u30fb\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306a\u3069\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u7d0d\u7a0e\u984d\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u3044\u3066\u907a\u7523\u5206\u5272\u304c\u3067\u304d\u306a\u3044\u307e\u307e\u7533\u544a\u671f\u9650\u3092\u8fce\u3048\u308b\u3068\u3001\u300c\u672a\u5206\u5272\u300d\u306e\u72b6\u614b\u3067\u7533\u544a\u3059\u308b\u3057\u304b\u306a\u304f\u306a\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\uff08\u203b\uff09<\/p>\n<p><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u3092\u3057\u3066\u7533\u544a\u3092\u3084\u308a\u76f4\u3059\u3053\u3068\u3067\u3001\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7279\u4f8b\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u3042\u308f\u305b\u3066\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u306b\u306f\u3001\u907a\u7523\u304c\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u7406\u7531\u3068\u5206\u5272\u306e\u898b\u8fbc\u307f\u306e\u8a73\u7d30\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3>3-1.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u3070\u6700\u592780\uff05\u306e\u8a55\u4fa1\u6e1b\u3082\u53ef\u80fd<\/h3>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u30fb\u4e8b\u696d\u7528\u306a\u3069\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u6700\u592780\uff05\u307e\u3067\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\uff08\u305f\u3060\u3057\u3001\u571f\u5730\u306e\u7528\u9014\u3084\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001\u6e1b\u984d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9762\u7a4d\u3084\u6e1b\u984d\u5272\u5408\u306f\u7570\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u306b\u306f\u3001\u305d\u306e\u5b85\u5730\u3092\u5b9f\u969b\u306b\u53d6\u5f97\u3059\u308b\u76f8\u7d9a\u4eba\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u306f\u3001\u8ab0\u304c\u305d\u306e\u5b85\u5730\u3092\u76f8\u7d9a\u3059\u308b\u304b\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shokibo-takuchi\" target=\"_blank\" rel=\"noopener\">\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u984d\u304c\u5b89\u304f\u306a\u308b\uff1f\uff5e\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u57fa\u790e\u7de8<\/a><\/p>\n<h3>3-2.\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u307e\u305f\u306f1\u51046,000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/h3>\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306f\u914d\u5076\u8005\u306e\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u3046\u3061\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u307e\u305f\u306f1\u51046,000\u4e07\u5186\u307e\u3067\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u984d\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306f\u914d\u5076\u8005\u304c\u5b9f\u969b\u306b\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u304c\u78ba\u5b9a\u3057\u306a\u3051\u308c\u3070\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u306f\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u7bc4\u56f2\u304c\u4e0d\u660e\u306a\u305f\u3081\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3055\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-spousal-deduction\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\u6d3b\u7528\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n<h2>4.\u76f8\u7d9a\u7a0e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff5c\u8a8d\u77e5\u75c7\u306b\u3088\u308b\u672a\u5206\u5272\u304c\u76f8\u7d9a\u7a0e\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h2>\n<p>\u3067\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u3068\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u306b\u3069\u306e\u304f\u3089\u3044\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9\u3092\u7528\u3044\u3066\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<h3>4-1.\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u6982\u8981<\/h3>\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u7dcf\u984d\uff1a\u81ea\u5b85\u306e\u571f\u5730\uff11\u5104\u5186<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u305d\u306e\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\uff08\u9810\u8caf\u91d1\u30fb\u6709\u4fa1\u8a3c\u5238\u30fb\u5bb6\u5c4b\u306a\u3069\uff093,000\u4e07\u5186<\/li>\n<li>\u76f8\u7d9a\u4eba\uff1a\u914d\u5076\u8005\uff11\u540d\u3001\u5b50\u4f9b\uff12\u540d\uff08\u8a08\uff13\u540d\uff09<\/li>\n<li>\u907a\u8a00\u66f8\u306a\u3057<\/li>\n<li>\u907a\u7523\u5206\u5272\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u884c\u3063\u305f<\/li>\n<li>\u76f8\u7d9a\u767a\u751f\u6642\u70b9\u3067\u914d\u5076\u8005\u304c\u8a8d\u77e5\u75c7\u3068\u8a3a\u65ad\u3055\u308c\u3066\u304a\u308a\u3001\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u306e\u624b\u7d9a\u304d\u304c\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u3068\u60f3\u5b9a<\/li>\n<\/ul>\n<h3>4-2.\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u7d50\u679c<\/h3>\n<p>\u8a8d\u77e5\u75c7\u306b\u3088\u308b\u672a\u5206\u5272\u304c\u76f8\u7d9a\u7a0e\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u5927\u304d\u304f\u3001<strong><span style=\"color: #e25041;\">\u4e21\u8005\u306e\u5dee\u306f1,125\u4e07\u5186<\/span><\/strong>\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6e08\u307f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3067\u304d\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u304c10\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u3067\u304d\u305a\u3001\u672a\u5206\u5272\u3067\u7533\u544a\u3057\u305f\u5834\u5408\u306f1,135\u4e07\u5186\u3082\u306e\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408<\/th>\n<td style=\"width: 50%; text-align: center;\">1,135\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u305f\u5834\u5408<\/th>\n<td style=\"width: 50%; text-align: center;\"><strong><span style=\"color: #e25041;\">10\u4e07\u5186<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>5.\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3067\u5bfe\u5fdc\u3057\u305f\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u3067\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u3044\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u3092\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u6700\u3082\u4e00\u822c\u7684\u306a\u5bfe\u5fdc\u65b9\u6cd5\u306f<strong><span style=\"color: #e25041;\">\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<br \/>\n\u6210\u5e74\u5f8c\u898b\u4eba\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u5f8c\u898b\u958b\u59cb\u306e\u5be9\u5224\u3092\u7533\u3057\u7acb\u3066\u3066\u9078\u4efb\u3057\u307e\u3059\u3002<\/p>\n<p>\u6210\u5e74\u5f8c\u898b\u4eba\u304c\u5c31\u4efb\u3059\u308c\u3070\u3001\u8a8d\u77e5\u75c7\u306e\u65b9\u306b\u4ee3\u308f\u3063\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u53c2\u52a0\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u6cd5\u7684\u306b\u6709\u52b9\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u958b\u50ac\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u306e\u5229\u7528\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>5-1.\u3010\u6ce8\u610f\u70b9\uff11\u3011\u907a\u7523\u5206\u5272\u5185\u5bb9\u304c\u5236\u9650\u3055\u308c\u308b<\/h3>\n<p>\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u907a\u7523\u5206\u5272\u5185\u5bb9\u304c\u5236\u9650\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6210\u5e74\u5f8c\u898b\u4eba\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u540c\u7b49\u3001\u307e\u305f\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u4ee5\u4e0a\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u5185\u5bb9\u3067\u306a\u3051\u308c\u3070\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u540c\u610f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u6210\u5e74\u5f8c\u898b\u4eba\u306f\u6c11\u6cd5858\u6761\u306b\u57fa\u3065\u304d\u3001\u88ab\u5f8c\u898b\u4eba\uff08\u8a8d\u77e5\u75c7\u306e\u65b9\uff09\u306e\u5229\u76ca\u3092\u6700\u512a\u5148\u306b\u884c\u52d5\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u672c\u4eba\u306b\u3068\u3063\u3066\u4e0d\u5229\u76ca\u3068\u306a\u308b\u5185\u5bb9\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u306f\u539f\u5247\u3068\u3057\u3066\u540c\u610f\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u6210\u5e74\u5f8c\u898b\u4eba\u3092\u9078\u4efb\u3059\u308b\u3068\u3001\u4eca\u5f8c\u306e\u751f\u6d3b\u3092\u898b\u636e\u3048\u305f\u76f8\u7d9a\u5bfe\u7b56\u306e\u305f\u3081\u306e\u907a\u7523\u5206\u5272\u3084\u3001\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u6709\u5229\u306a\u907a\u7523\u5206\u5272\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>5-2.\u3010\u6ce8\u610f\u70b9\uff12\u3011\u8cbb\u7528\u3068\u7ba1\u7406\u306e\u624b\u9593\u304c\u304b\u304b\u308b<\/h3>\n<p>\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u8cbb\u7528\u3068\u7ba1\u7406\u306e\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u6210\u5e74\u5f8c\u898b\u4eba\u306b\u306f\u89aa\u65cf\u304c\u5c31\u4efb\u3059\u308b\u30b1\u30fc\u30b9\u306e\u4ed6\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306e\u5c02\u9580\u8077\u5f8c\u898b\u4eba\u304c\u9078\u4efb\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u76f8\u7d9a\u8ca1\u7523\u304c\u9ad8\u984d\u3067\u3042\u3063\u305f\u308a\u3001\u89aa\u65cf\u9593\u306b\u5bfe\u7acb\u304c\u3042\u308b\u5834\u5408\u306f\u5c02\u9580\u8077\u304c\u5f8c\u898b\u4eba\u306b\u9078\u3070\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u5831\u916c\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u8cbb\u7528\u306f\u6708\u984d2-6\u4e07\u5186\u7a0b\u5ea6\u3067\u3059\u304c\u3001\u8ca1\u7523\u984d\u3084\u4e8b\u52d9\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u307e\u305f\u3001\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u9810\u8caf\u91d1\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u7ba1\u7406\u306f\u3059\u3079\u3066\u5f8c\u898b\u4eba\u306e\u8cac\u4efb\u3068\u306a\u308a\u307e\u3059\u3002\u8ca1\u7523\u306e\u51fa\u3057\u5165\u308c\u3001\u4f7f\u3044\u9053\u306b\u3064\u3044\u3066\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u8a31\u53ef\u3084\u5831\u544a\u304c\u6c42\u3081\u3089\u308c\u305f\u308a\u3001\u5bb6\u65cf\u3067\u3042\u3063\u3066\u3082\u52dd\u624b\u306b\u751f\u6d3b\u8cbb\u3084\u533b\u7642\u8cbb\u306b\u88ab\u5f8c\u898b\u4eba\uff08\u8a8d\u77e5\u75c7\u306e\u65b9\uff09\u306e\u8ca1\u7523\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5e74\uff11\u56de\u7a0b\u5ea6\u306e\u53ce\u652f\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>6.\u8a8d\u77e5\u75c7\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u751f\u524d\u306e\u6e96\u5099\u304c\u5927\u5207<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u8a8d\u77e5\u75c7\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u751f\u524d\u306e\u6e96\u5099\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u4eba\u306b\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u3044\u308b\u3068\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u3067\u304d\u305a\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u9032\u3081\u3089\u308c\u306a\u3044\u4e8b\u614b\u306b\u9665\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u672a\u5206\u5272\u3067\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u7a0e\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u5bfe\u51e6\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u7533\u7acb\u3066\u3084\u8ca1\u7523\u7ba1\u7406\u306e\u8ca0\u62c5\u3001\u8cbb\u7528\u306e\u7d99\u7d9a\u7684\u306a\u767a\u751f\u306a\u3069\u3001\u5bb6\u65cf\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5c06\u6765\u7684\u306b\u8a8d\u77e5\u75c7\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u751f\u524d\u306e\u3046\u3061\u304b\u3089\u76f8\u7d9a\u306b\u5099\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6e96\u5099\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5bb6\u65cf\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u3084\u624b\u7d9a\u304d\u306e\u6df7\u4e71\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>6-1.\u3010\u751f\u524d\u5bfe\u7b56\uff11\u3011\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8a8d\u77e5\u75c7\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6709\u52b9\u306a\u907a\u8a00\u66f8\uff08\u4f8b\u3048\u3070\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\uff09\u3092\u6b8b\u3057\u3066\u3044\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u907a\u7523\u306f\u907a\u8a00\u901a\u308a\u306b\u5206\u5272\u3055\u308c\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u6ede\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u4eba\u304c\u3044\u3064\u307e\u3067\u3082\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u8a8d\u77e5\u75c7\u3068\u306a\u3063\u305f\u914d\u5076\u8005\u306b\u306f\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305a\u3001\u5b50\u4f9b\u305f\u3061\u3078\u76f8\u7d9a\u3055\u305b\u308b\u3068\u3044\u3063\u305f\u907a\u7523\u5206\u5272\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u907a\u7559\u5206\u306b\u306f\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002\uff09<\/span><\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion\" target=\"_blank\" 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