{"id":3406,"date":"2024-05-30T13:34:04","date_gmt":"2024-05-30T04:34:04","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3406"},"modified":"2025-07-16T10:53:33","modified_gmt":"2025-07-16T01:53:33","slug":"inheritance-spousal-deduction","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-spousal-deduction","title":{"rendered":"\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"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u5927\u62b5\u306e\u4eba\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u805e\u3044\u305f\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u3060\u308d\u3046\u304b\u2026\uff1f<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u306a\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3057\u305f\u6b63\u5473\u306e\u907a\u7523\u984d\u304c1\u51046,000\u4e07\u5186\u53c8\u306f\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u3067\u3042\u308c\u3070\u3001\u914d\u5076\u8005\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u304c\u30bc\u30ed\u306b\u306a\u308b\u5236\u5ea6<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>2020\u5e7410\u6708\u306bMUFG\u8cc7\u7523\u5f62\u6210\u7814\u7a76\u6240\u304c\u516c\u958b\u3057\u305f\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001\u89aa\u304b\u3089\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u984d\u306e\u5e73\u5747\u5024\u306f3,273\u4e07\u5186\u3067\u3059\u306e\u3067\u3001<u>\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308c\u3070\u3001\u5927\u534a\u306e\u5bb6\u5ead\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306e\u76ee\u7dda\u304b\u3089\u307f\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b\u3001\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u305f\u4e0a\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u969b\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3088\u3044\u306e\u304b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u300c<u>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b<\/u>\u300d\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306f\u4fd7\u79f0\u3067\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u306e\u65b9\u306b\u99b4\u67d3\u307f\u6df1\u3044\u8868\u73fe\u3068\u3057\u3066\u3001\u672c\u8a18\u4e8b\u3067\u306f\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u3044\u3046\u8868\u73fe\u3067\u3042\u3048\u3066\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u25a0\u3010\u53c2\u8003\u3011MUFG\u8cc7\u7523\u5f62\u6210\u7814\u7a76\u6240\u3000<a href=\"https:\/\/www.tr.mufg.jp\/shisan-ken\/pdf\/kinnyuu_literacy_11.pdf\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u524d\u5f8c\u4e16\u4ee3\u304c\u7d4c\u9a13\u3057\u305f\u8cc7\u7523\u627f\u7d99\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb<\/a><\/p>\n<h2 id=\"4zf34skcvl25wj0z37cec6\">1.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3057\u305f<strong><span style=\"color: #e25041;\">\u6b63\u5473\u306e\u907a\u7523\u984d\u304c\u6b21\u306e\u91d1\u984d\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u914d\u5076\u8005\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span style=\"font-size: 16px; color: #e25041;\"><strong>1\u51046,000\u4e07\u5186<\/strong><\/span><\/li>\n<li>\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u6b63\u5473\u306e\u907a\u7523\u984d\u304c1\u51046,000\u4e07\u5186\u307e\u3067\u306e\u76f8\u7d9a\u3067\u3042\u308c\u3070\u3001\u3059\u3079\u3066\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3059\u308c\u3070\u3001\u305d\u306e\u5bb6\u65cf\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093<span style=\"font-size: 16px; color: #333333;\">\u3002<\/span>\u307e\u305f\u3001\u5b50\u4f9b\u306a\u3069\u306e\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u914d\u5076\u8005\u304c\u907a\u7523\u3092\u5206\u3051\u5408\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u914d\u5076\u8005\u304c\u53d6\u5f97\u3057\u305f\u5206\u306b\u5bfe\u3057\u3066\u306f\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/t2dtdk36tzn-1710736611.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u305f\u3068\u3048\u6b63\u5473\u306e\u907a\u7523\u984d\u304c4\u5104\u5186\u306e\u8cc7\u7523\u5bb6\u3067\u3042\u3063\u3066\u3082\u3001<strong>\u914d\u5076\u8005\u306e\u76f8\u7d9a\u5206\u306b\u5bfe\u3057\u3066\u306f<\/strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u3042\u308b2\u5104\u5186\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7bc0\u7a0e\u52b9\u679c\u304c\u975e\u5e38\u306b\u9ad8\u3044\u5236\u5ea6\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 id=\"i7sj3khg3fatb5afjz7hfq\">2.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306f\u8ab0\u3067\u3082\u9069\u7528\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3001\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7a0e\u52d9\u7f72\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"evhw70v66zgueaxg88wezl\">2-1.\u3010\u8981\u4ef6\uff11\u3011\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/h3>\n<p>\u8981\u4ef6\u306e\uff11\u3064\u76ee\u306f\u3001<u>\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/u>\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u592b\u5a66\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\n<u>\u88ab\u76f8\u7d9a\u4eba\u3068\u4e8b\u5b9f\u5a5a\u3084\u5185\u7e01\u95a2\u4fc2\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<h3 id=\"2n42g9jvc7wmw94kz29m4\">2-2.\u3010\u8981\u4ef6\uff12\u3011\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/h3>\n<p>\u8981\u4ef6\u306e\uff12\u3064\u76ee\u306f\u3001<u>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/u>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u907a\u7523\u306e\u5206\u3051\u65b9\u3092\u8a71\u3057\u5408\u3046\u3053\u3068\u3092\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u958b\u50ac\u3057\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u7d0d\u5f97\u3057\u305f\u907a\u7523\u5206\u5272\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3069\u3046\u3057\u3066\u3082\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u671f\u9650\u5185\u306b\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u305f\u4e0a\u3067\u672a\u5206\u5272\u7533\u544a\u3092\u884c\u3044\u3001\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3063\u305f\u3089\u3001\u5206\u5272\u304c\u6210\u7acb\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u3053\u308c\u306f\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u65b9\u6cd5\u3067\u3042\u308a\u624b\u9593\u6687\u3082\u304b\u304b\u308b\u306e\u3067\u3001\u306a\u308b\u3079\u304f\u671f\u9650\u5185\u306b\u907a\u7523\u5206\u5272\u3092\u5b8c\u4e86\u3055\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2-3.\u3010\u8981\u4ef6\uff13\u3011\u7a0e\u52d9\u7f72\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/h3>\n<p>\u8981\u4ef6\u306e\uff13\u3064\u76ee\u306f\u3001<u>\u7a0e\u52d9\u7f72\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/u>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3001\u300c\u76f8\u7d9a\u7a0e\u304c\u30bc\u30ed\u3060\u304b\u3089\u7533\u544a\u3082\u4e0d\u8981\u300d\u3068\u8003\u3048\u308b\u4eba\u3082\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h2 id=\"uxhhp4x0giinmk0uftksm\">3.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001<\/span><\/strong><span style=\"font-size: 16px; color: #e25041;\"><strong>\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u300c\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u300d\u3068\u8a00\u308f\u308c\u3066\u3082\u3001\u3069\u3053\u306b\u3001\u4f55\u3092\u6e96\u5099\u3057\u3066\u3001\u7533\u544a\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u9032\u3081\u65b9\u3092\u30b9\u30c6\u30c3\u30d7\u5f62\u5f0f\u3067\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3082\u3057\u3082\u3054\u81ea\u8eab\u3067\u306e\u304a\u624b\u7d9a\u304d\u306b\u3054\u4e0d\u5b89\u304c\u3042\u308b\u3088\u3046\u3067\u3057\u305f\u3089\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u3054\u4f9d\u983c\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/9wcz2scf6nt-1710725382-1710737106-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"4ic6ykyxfj9vg9ojdhxty\">3-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u7533\u544a\u5148\u3067\u3042\u308b\u6240\u8f44\u7a0e\u52d9\u7f72\u3092\u691c\u7d22\u3059\u308b<\/h3>\n<p>\u307e\u305a<u>\u7533\u544a\u5148\u3067\u3042\u308b\u6240\u8f44\u7a0e\u52d9\u7f72\u3092\u691c\u7d22<\/u>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6240\u8f44\u7a0e\u52d9\u7f72\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u306b\u304a\u3051\u308b\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306f\u3053\u3061\u3089\u306e\u30b5\u30a4\u30c8\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5c40\u30fb\u7a0e\u52d9\u7f72\u3092\u8abf\u3079\u308b<\/a><\/p>\n<p>\u25a0\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u304c\u3069\u3053\u304b\u8ff7\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-taxoffice\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\uff5c\u3069\u3053\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308c\u3070\u3044\u3044\u306e\uff1f<\/a><\/p>\n<h3 id=\"s6qxq9ynkjnazfivsmph5p\">3-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u7b2c\uff15\u8868\u3082\u542b\u3081\u3066\u8a18\u5165\u3059\u308b<\/h3>\n<p><u>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u7b2c\uff15\u8868\u3082\u542b\u3081\u3066\u8a18\u5165<\/u>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7b2c\uff15\u8868\u304c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u984d\u306e\u8a08\u7b97\u66f8\u3068\u3044\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5e33\u7968\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/xgsjyxkq4m-1731472862.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 521px;\" class=\"fr-draggable\" height=\"651\" \/><\/p>\n<p style=\"text-align: right;\">\u25a0\u56fd\u7a0e\u5e81\u4f5c\u6210\u8cc7\u6599\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300d\u3088\u308a\u629c\u7c8b<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306b\u307e\u3068\u3081\u3066\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return\" target=\"_blank\" rel=\"noopener\">\u8a18\u8f09\u4f8b\u3082\u898b\u308c\u308b\uff01\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/a><\/p>\n<h3 id=\"b6o95ny3meetv90w3j0k7g\">3-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u66f8\u985e\u540d<\/th>\n<th>\u53d6\u5f97\u5834\u6240<\/th>\n<\/tr>\n<tr>\n<th><strong>\u30b9\u30c6\u30c3\u30d7\uff12\u3067\u4f5c\u6210\u3057\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8<\/strong><\/th>\n<td style=\"width: 47.5481%;\">\u81ea\u5206\u3067\u4f5c\u6210<br \/>\n\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/2223-01.htm\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a><\/td>\n<\/tr>\n<tr>\n<th><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u5c65\u6b74\u304c\u308f\u304b\u308b\u6238\u7c4d\u8b04\u672c<\/strong><\/th>\n<td style=\"width: 47.5481%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th><strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u5199\u3057\u307e\u305f\u306f\u907a\u8a00\u66f8\u306e\u5199\u3057<\/strong><\/th>\n<td style=\"width: 47.5481%;\">\u304a\u624b\u5143<\/td>\n<\/tr>\n<tr>\n<th><strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/strong><\/th>\n<td style=\"width: 47.5481%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th><strong>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n<\/strong><\/th>\n<td style=\"width: 47.5481%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u884c\u304f<\/h3>\n<p>\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u63c3\u3048\u305f\u66f8\u985e\u3092\u6301\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u884c\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u3067\u3042\u308b10\u30f6\u6708\u4ee5\u5185\u306b\u5fc5\u305a\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"qc3gervurl783gwc31kv57\">4.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u5bb6\u65cf\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u78ba\u304b\u306b\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u3001\u914d\u5076\u8005\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6b63\u5473\u306e\u907a\u7523\u984d\u304c1\u51046,000\u4e07\u5186\u307e\u3067\u306e\u76f8\u7d9a\u306e\u5834\u5408\u3001\u305d\u306e\u5bb6\u65cf\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u300c\u6bcd\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308c\u3070\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u300d\u3068\u304a\u8003\u3048\u306b\u306a\u308b\u5bb6\u5ead\u3082\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<u>\u76f8\u7d9a\u3092\u300c\u4e21\u89aa\u304b\u3089\u5b50\u4f9b\u3078\u306e\u8ca1\u7523\u306e\u79fb\u8ee2\u300d\u3068\u8003\u3048\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u4e00\u756a\u5b89\u304f\u306a\u308b\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3067\u3042\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/u>\u306e\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f<strong><span style=\"color: #e25041;\">\u300c\u4e00\u6b21\u76f8\u7d9a\uff08\u4eca\u56de\u306e\u76f8\u7d9a\uff09\u3068\u4e8c\u6b21\u76f8\u7d9a\uff08<strong><span style=\"color: #e25041;\">\u5c06\u6765\u306e<\/span><\/strong>\u914d\u5076\u8005\u306e\u76f8\u7d9a\uff09\u300d\u3092\u4f75\u305b\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/aeol9tzmvuq-1710737195-1710737216.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u4ee5\u4e0b\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u7d50\u679c\u3092\u898b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u4e00\u76ee\u77ad\u7136\u3067\u3059\u304c\u3001\u76ee\u5148\u306e\u4e00\u6b21\u76f8\u7d9a\u306e\u3053\u3068\u3060\u3051\u3092\u8003\u3048\u3066\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3001\u3053\u306e\u5bb6\u65cf\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3060\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u524d\u63d0\u6761\u4ef6\u306f\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u6b63\u5473\u306e\u907a\u7523\u984d\u306f9,000\u4e07\u5186\u3001\u5b50\u4f9b\u306f2\u4eba\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u6b63\u5473\u306e\u907a\u7523\u984d\u306f\u914d\u5076\u8005\u304c\u4e00\u6b21\u76f8\u7d9a\u3067\u76f8\u7d9a\u3057\u305f\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th>\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e<\/th>\n<th>\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e<\/th>\n<th>\u76f8\u7d9a\u7a0e\u306e\u5408\u8a08\u984d<\/th>\n<\/tr>\n<tr>\n<th>\u2460\u914d\u5076\u8005\u304c\u3059\u3079\u3066\u76f8\u7d9a<\/th>\n<td style=\"width: 24.4231%; text-align: right;\">0\u5186<\/td>\n<td style=\"width: 25.5769%; text-align: right;\">620\u4e07\u5186<\/td>\n<td style=\"width: 25%; text-align: right;\"><span style=\"font-size: 16px; color: #e25041;\"><u><strong>620\u4e07\u5186<\/strong><\/u><\/span><\/td>\n<\/tr>\n<tr>\n<th>\u2461\u914d\u5076\u80051\/2<br \/>\n\u5b50\u4f9b1\/4\u305a\u3064\u76f8\u7d9a<\/th>\n<td style=\"width: 24.4231%; text-align: right;\">240\u4e07\u5186<\/td>\n<td style=\"width: 25.5769%; text-align: right;\">30\u4e07\u5186<\/td>\n<td style=\"width: 25%; text-align: right;\"><u><strong><span style=\"font-size: 16px;\">270\u4e07\u5186<\/span><\/strong><\/u><\/td>\n<\/tr>\n<tr>\n<th>\u2462\u914d\u5076\u800530\uff05<br \/>\n\u5b50\u4f9b35\uff05\u305a\u3064\u76f8\u7d9a<\/th>\n<td style=\"width: 24.4231%; text-align: right;\">336\u4e07\u5186<\/td>\n<td style=\"width: 25.5769%; text-align: right;\">0\u4e07\u5186<\/td>\n<td style=\"width: 25%; text-align: right;\"><u><strong><span style=\"font-size: 16px;\">336\u4e07\u5186<\/span><\/strong><\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u306e\u5408\u8a08\u984d\u3067\u8003\u3048\u308b\u3068\u3001<u>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6700\u5927\u9650\u6d3b\u7528\u3057\u305f\u5834\u5408\u304c\u3001\u4e00\u756a\u9ad8\u304f\u306a\u308b\u7d50\u679c\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/u><\/p>\n<h2 id=\"88o5lgxexpfze5q9ogyxnh\">5.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u7a0e\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3088\u3046<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u7a0e\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\uff14\u7ae0\u306e\u4f8b\u3092\u898b\u3066\u3082\u660e\u3089\u304b\u306a\u901a\u308a\u3001\u76ee\u5148\u306e\u4e00\u6b21\u76f8\u7d9a\u306e\u3053\u3068\u3060\u3051\u3092\u8003\u3048\u3066\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3001\u5fc5\u305a\u3057\u3082\u6700\u9069\u306a\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u3060\u304b\u3089\u3068\u8a00\u3063\u3066\u3001<u>\u300c\u914d\u5076\u8005\u304c\u3007\u5272\u3001\u5b50\u4f9b\u304c\u3007\u5272\u3067\u5206\u3051\u308b\u3068\u3001\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u306e\u5408\u8a08\u4fa1\u984d\u304c\u5b89\u304f\u306a\u308b\u300d\u3068\u3044\u3063\u305f\u9ec4\u91d1\u6bd4\u7387\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/u><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u914d\u5076\u8005\u81ea\u8eab\u306e\u8ca1\u7523\u304c\u3069\u308c\u304f\u3089\u3044\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u984d\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3057\u3001\u907a\u7523\u5206\u5272\u306b\u306f\u5bb6\u65cf\u306e\u60f3\u3044\u3084\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><u>\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u7bc0\u7a0e\u3068\u5bb6\u65cf\u306e\u60f3\u3044\u306e\u30d0\u30e9\u30f3\u30b9\u306e\u3068\u308c\u305f\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u601d\u3044\u3064\u304f\u4e00\u52a9\u3068\u306a\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/span><\/u><\/p>\n<h2 id=\"yz8npnhqhq3ogdtzq0vud\">6.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ&amp;A<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ&amp;A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"chmgz2alxo66trhbu0c5ee\">Q1.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b\u300d\u306f\u5225\u306e\u5236\u5ea6\u306a\u306e\u304b<\/h3>\n<p>\u540c\u3058\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"4g0v7e36q62igik2q8a0f\">Q2.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u57fa\u790e\u63a7\u9664\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u304b<\/h3>\n<p>\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u8ab2\u7a0e\u4fa1\u984d\u304c\u3001\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n\u57fa\u790e\u63a7\u9664\u3092\u4e0a\u56de\u3063\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u65b9\u306e\u7a0e\u984d\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u306e\u4e00\u3064\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3067\u3059\u3002<\/p>\n<p>\u25a0\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-basicdeduction\">\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f\uff5c\u63a7\u9664\u984d\u3084\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/p>\n<h3 id=\"v0gu80vg9ff517zldyjuip\">Q3.\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u306a\u3044\u306e\u304b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><br \/>\n<a href=\"#uxhhp4x0giinmk0uftksm\" target=\"_self\" rel=\"noopener\">\uff13\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a>\u3092\u53c2\u8003\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002\u3082\u3057\u3082\u3054\u81ea\u8eab\u3067\u306e\u304a\u624b\u7d9a\u304d\u306b\u3054\u4e0d\u5b89\u304c\u3042\u308b\u3088\u3046\u3067\u3057\u305f\u3089\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u3054\u4f9d\u983c\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>Q4.\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u5185\u306b\u907a\u7523\u5206\u5272\u304c\u307e\u3068\u307e\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u306e\u304b<\/h3>\n<p>\u539f\u5247\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u5185\u306b\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u305f\u672a\u5206\u5272\u7533\u544a\u3092\u884c\u3044\u3001\u5f8c\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3063\u305f\u3089\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u306f\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u65b9\u6cd5\u3067\u3042\u308a\u624b\u9593\u6687\u3082\u304b\u304b\u308b\u306e\u3067\u3001\u306a\u308b\u3079\u304f\u671f\u9650\u5185\u306b\u907a\u7523\u5206\u5272\u3092\u5b8c\u4e86\u3055\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>Q5.\u914d\u5076\u8005\u304c\u8a8d\u77e5\u75c7\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p>\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u3001\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3048\u3070\u3001\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3068\u306f\u3001\u907a\u7523\u76f8\u7d9a\u306e\u5229\u5bb3\u95a2\u4fc2\u304c\u306a\u3044\u7b2c\u4e09\u8005\u306b\u3001\u8ca1\u7523\u306e\u7ba1\u7406\u3084\u5951\u7d04\u306e\u4ee3\u884c\u7b49\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3082\u3089\u3046\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u25a0\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u3044\u308b\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/dementia-inheritance\" target=\"_blank\" rel=\"noopener\">\u8a8d\u77e5\u75c7\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u306f\u3067\u304d\u308b\u306e\uff1f\u5bfe\u51e6\u65b9\u6cd5\u307e\u3068\u3081<\/a><\/p>\n<h2 id=\"c4d0h9fznfhk1h9mkgjmye\">7.\u307e\u3068\u3081<\/h2>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b\u3001\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u305f\u4e0a\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u969b\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3088\u3044\u306e\u304b\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p class=\"\">\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u3082\u3046\u4e00\u5ea6\u632f\u308a\u8fd4\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001\u6b63\u5473\u306e\u907a\u7523\u984d\u304c\u6b21\u306e\u91d1\u984d\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u914d\u5076\u8005\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<br \/>\n1\u51046,000\u4e07\u5186<br \/>\n\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6<br \/>\n<span style=\"font-size: 12pt; color: #000000;\">\u3010\u8981\u4ef6\uff11\u3011\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3010\u8981\u4ef6\uff12\u3011\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3010\u8981\u4ef6\uff13\u3011\u7a0e\u52d9\u7f72\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/span><\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u4ee5\u4e0b\u306e\uff14\u30b9\u30c6\u30c3\u30d7\u306e\u9806\u3067\u9032\u3081\u3066\u3044\u304f\u3002<\/li>\n<\/ul>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/9wcz2scf6nt-1710725382-1710737106-1.png\" class=\"fr-draggable\" \/><\/p>\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u5bb6\u65cf\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002<\/li>\n<li><strong>\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u7a0e\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<p 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[&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3400,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[13],"class_list":["post-3406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isan"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/3406","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=3406"}],"version-history":[{"count":5,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/3406\/revisions"}],"predecessor-version":[{"id":5180,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/3406\/revisions\/5180"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/3400"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=3406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=3406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}