{"id":3526,"date":"2024-06-11T13:41:16","date_gmt":"2024-06-11T04:41:16","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3526"},"modified":"2025-07-16T12:53:57","modified_gmt":"2025-07-16T03:53:57","slug":"inheritance-tax-free-allowance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-free-allowance","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u3063\u3066\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u6613\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f"},"content":{"rendered":"<p class=\"\">\u521d\u3081\u3066\u306e\u76f8\u7d9a\u3067\u3001\u76f8\u7d9a\u7a0e\u306a\u3093\u3066\u5168\u7136\u5206\u304b\u3089\u306a\u3044\u3002<br \/>\n\u300c\u76f8\u7d9a\u306b\u306f\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308b\u3068\u805e\u3044\u305f\u300d<br \/>\n\u300c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\u304c\u3042\u308b\u3089\u3057\u3044\u300d<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a<strong>\u300c\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u300d\u3084\u300c\u57fa\u790e\u63a7\u9664\u300d\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\u300d\u3092\u89e3\u8aac<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/agiyfpvbxoa-1713407894.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2>1.\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306b\u306f\u300c\u975e\u8ab2\u7a0e\u67a0\u300d\u3001\u300c\u57fa\u790e\u63a7\u9664\u300d\u3001\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u7b49\u3068\u3044\u3063\u305f\u3001\u76f8\u7d9a\u3059\u308b\u4eba\u9054\u306e\u751f\u6d3b\u3092\u5b88\u308b\u305f\u3081\u306e\u5236\u5ea6\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u57fa\u790e\u63a7\u9664\u984d\uff1d3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/strong><br \/>\n<span style=\"font-size: 14px;\">\u203b\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u990a\u5b50\u304c\u3044\u308b\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u3089\u308c\u308b\u990a\u5b50\u306e\u6570\u306f\u3001\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\u306f1\u4eba\uff08\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u306f2\u4eba\uff09\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002\u3000<\/span><br \/>\n\u200b<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-basicdeduction\" target=\"_blank\" rel=\"noopener\">\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>\u200b\u200b\u200b<\/p>\n<\/div>\n<p>\u3053\u306e\u91d1\u984d\u3092\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u203b\u3088\u308a\u63a7\u9664\u3057\u3066\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u203b\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u3068\u306f\u3001\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u984d\u304b\u3089\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b63\u5473\u306e\u907a\u7523\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u304c\u5b50\u3069\u3082\uff11\u4eba\u3001\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d3,600\u4e07\u5186\u306e\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u57fa\u790e\u63a7\u9664\u984d\u306f\u30013,000\u4e07\u5186+600\u4e07\u5186\u00d7\uff11\u4eba\uff1d3,600\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u30013,600\u4e07\u5186(\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d)\uff0d3,600\u4e07\u5186(\u57fa\u790e\u63a7\u9664\u984d)\uff1d0\u3068\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3067\u306f\u3001\u975e\u8ab2\u7a0e\u67a0\u3068\u306f\u3044\u3063\u305f\u3044\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u6b21\u306e\u7ae0\u3067\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>2.\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\uff12\u3064\u3042\u308b<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\u30012\u3064\u3042\u308a\u307e\u3059\u3002\u300c<u>\uff5e\u5186\u307e\u3067\u306f\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u306b\u542b\u3081\u307e\u305b\u3093\u3088\u300d<\/u>\u3068\u3044\u3046\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u3084\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u6b7b\u5f8c\u306b\u53d7\u3051\u53d6\u308b\u304a\u91d1\u3067\u3042\u308a\u3001\u907a\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u306e\u751f\u6d3b\u3092\u5b88\u308b\u305f\u3081\u306b\u975e\u8ab2\u7a0e\u67a0\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2-1.\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\u3001\u4e0b\u8a18\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\uff1d500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/p>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001\u751f\u547d\u4fdd\u967a\u91d1\u304c\u5168\u90e8\u5408\u308f\u305b\u30661,500\u4e07\u5186\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c2\u4eba\u306e\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\uff1d500\u4e07\u5186\u00d72\uff1d1,000\u4e07\u5186<br \/>\n1,500\u4e07\u5186(\u751f\u547d\u4fdd\u967a\u91d1)\uff0d1,000\u4e07\u5186(\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0)\uff1d500\u4e07\u5186\u3068\u306a\u308a\u3001\u3053\u306e500\u4e07\u5186\u3092\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u306b\u542b\u3081\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u4eba\u3084\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u305f\u4eba\u306f\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2-2.\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0<\/h3>\n<p>\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u3082\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u3068\u540c\u3058\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\uff1d500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/p>\n<\/div>\n<h2>3.\u975e\u8ab2\u7a0e\u67a0\u4ee5\u5916\u306b\u63a7\u9664\u3067\u304d\u308b\u3082\u306e\u3082\u3042\u308b<\/h2>\n<p>2\u3064\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u4ed6\u306b\u3082\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u5229\u7528\u3067\u304d\u308b\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>3-1.\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664<\/h3>\n<p>\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u3092\u4e8c\u91cd\u306b\u7d0d\u3081\u306a\u304f\u3066\u826f\u3044\u3088\u3046\u306b\u4f5c\u3089\u308c\u305f\u4ed5\u7d44\u307f\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306b\u3001\u81ea\u5206\u306e\u76f8\u7d9a\u7a0e\u306e\u91d1\u984d\u304b\u3089\u7d0d\u3081\u3066\u3044\u305f\u8d08\u4e0e\u7a0e\u306e\u91d1\u984d\u3092\u3001\u30eb\u30fc\u30eb\u306e\u7bc4\u56f2\u5185\u3067\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u203b\u63a7\u9664\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u305f\u8d08\u4e0e\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7a0e\u984d\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u52a0\u7b97\u7a0e\u3001\u5ef6\u6ede\u7a0e\u3001\u5229\u5b50\u7a0e\u306e\u984d\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3088\u308a\u300cNo.4161\u2003\u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\u3068\u7a0e\u984d\u63a7\u9664\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u300d<\/a><br \/>\n\u200b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3088\u308a\u300cNo.4103\u2003\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e\u300d<\/a>\u200b\u200b\u200b<\/p>\n<h3>3-2.\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b<\/h3>\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u914d\u5076\u8005\u304c\u53d6\u5f97\u3057\u305f\u6b63\u5473\u306e\u907a\u7523\u984d\u304c\u6b21\u306e\u91d1\u984d\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u3001\u914d\u5076\u8005\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<br \/>\n<u>\u30fb1\u51046,000\u4e07\u5186<br \/>\n\u30fb\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d<\/u><\/p>\n<p>\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u200b<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalinheritance\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306f\u300c\u6c11\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u907a\u7523\u5206\u5272\u306e\u76ee\u5b89\u3068\u306a\u308b\u5272\u5408\u300d<\/a><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-spousal-deduction\">\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><br \/>\n\u200b<\/p>\n<h3>3-3.\u672a\u6210\u5e74\u8005\u63a7\u9664<\/h3>\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u8005\u306e\u5834\u5408\u306b\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u5f15\u3051\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u672a\u6210\u5e74\u8005\u304c\u6e8018\u6b73\u306b\u306a\u308b\u307e\u3067\u306e\u5e74\u6570\u30011\u5e74\u306b\u3064\u304d10\u4e07\u5186\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b14\u6b73\u3060\u3063\u305f\u5834\u5408\u300118\u6b73\uff0d14\u6b73\uff1d4\u5e74\u300110\u4e07\u5186\u00d74\u5e74\uff1d40\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 10pt;\">\u203b\u5e74\u6570\u306e\u8a08\u7b97\u3067\u3001\uff11\u5e74\u672a\u6e80\u306e\u671f\u9593\u304c\u3042\u308b\u5834\u5408\u306f\u5207\u308a\u4e0a\u3052\u30661\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u200b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4164.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3088\u308a\u300cNo.4164\u2003\u672a\u6210\u5e74\u8005\u306e\u7a0e\u984d\u63a7\u9664\u300d<\/a>\u200b\u200b\u200b<\/p>\n<h3>3-4.\u969c\u5bb3\u8005\u63a7\u9664<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u304c85\u6b73\u672a\u6e80\u306e\u969c\u5bb3\u8005\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3051\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u969c\u5bb3\u8005\u304c\u6e8085\u6b73\u306b\u306a\u308b\u307e\u3067\u306e\u5e74\u6570\u3001\u4e00\u822c\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f1\u5e74\u306b\u3064\u304d10\u4e07\u5186\u3001\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f1\u5e74\u306b\u3064\u304d20\u4e07\u5186\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b80\u6b73\u3060\u3063\u305f\u4e00\u822c\u969c\u5bb3\u8005\u306e\u65b9\u306e\u5834\u5408\u300185\u6b73\uff0d80\u6b73\uff1d5\u5e74\u300110\u4e07\u5186\u00d75\u5e74\uff1d50\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 10pt; color: #333333;\">\u203b\u5e74\u6570\u306e\u8a08\u7b97\u3067\u3001\uff11\u5e74\u672a\u6e80\u306e\u671f\u9593\u304c\u3042\u308b\u5834\u5408\u306f\u5207\u308a\u4e0a\u3052\u30661\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u200b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4167.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3088\u308a\u300cNo.4167\u2003\u969c\u5bb3\u8005\u306e\u7a0e\u984d\u63a7\u9664\u300d<\/a>\u200b\u200b\u200b<\/p>\n<h3>3-5.\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<\/h3>\n<p>\u4eca\u56de\u306e\u76f8\u7d9a\u767a\u751f\u524d10\u5e74\u4ee5\u5185\u306b\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u8a08\u7b97\u65b9\u6cd5\u306f\u96e3\u3057\u3044\u305f\u3081\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u5272\u611b\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/multiple-inheritance\" target=\"_blank\" rel=\"noopener\">\u300c\u6570\u6b21\u76f8\u7d9a\u3068\u306f\uff5c\u7279\u6709\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u56f3\u89e3\u3067\u89e3\u8aac\u300d<\/a><br \/>\n\u200b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4168.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300cNo.4168\u2003\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u300d<\/a>\u200b\u200b\u200b<\/p>\n<h3>3-6.\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/h3>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u6d77\u5916\u3067\u65e2\u306b\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u65e5\u672c\u3067\u652f\u6255\u3046\u76f8\u7d9a\u7a0e\u306e\u4e2d\u3067\u5916\u56fd\u306e\u8ca1\u7523\u90e8\u5206\u306e\u5272\u5408\u3092\u63a7\u9664\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<strong>\u30fb\u5916\u56fd\u3067\u652f\u6255\u3063\u305f\u76f8\u7d9a\u7a0e\u984d<br \/>\n\u30fb\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u984d\u00d7\uff08\u5916\u56fd\u306b\u3042\u308b\u76f8\u7d9a\u8ca1\u7523\u984d\u5408\u8a08\uff0f\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u984d\u5408\u8a08\uff09<br \/>\n<\/strong>\u203b\u7c21\u7565\u5316\u3057\u305f\u5f0f\u3068\u3057\u3066\u3044\u307e\u3059<br \/>\n<span style=\"font-size: 12pt;\">\u203b\u5916\u56fd\u3067\u7d0d\u3081\u305f\u76f8\u7d9a\u7a0e\u984d\u3092\u65e5\u672c\u5186\u306b\u63db\u7b97\u3057\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/span><\/p>\n<p class=\"\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u200b<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/59\/07\/hajimeni.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3088\u308a\u300c\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u4fc2\u308b\u56fd\u969b\u7684\u4e8c\u91cd\u8ab2\u7a0e \uff0d\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5728\u308a\u65b9\u3092\u4e2d\u5fc3\u3068\u3057\u3066\uff0d\u300d<\/a>\u200b\u200b\u200b<\/p>\n<h2>4.\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u8ca1\u7523<\/h2>\n<p class=\"\">\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u5168\u3066\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u899a\u3048\u3066\u304a\u304f\u3068\u5f97\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u3082\u306e\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4108.htm\">No.4108\u2003\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523<\/a><\/p>\n<h3 class=\"\">4-1.\u5893\u6240\u30fb\u4ecf\u58c7\u30fb\u796d\u5177<\/h3>\n<p class=\"\">\u304a\u5893\u3084\u4ecf\u58c7\u7b49\u306e\u3001\u65e5\u5e38\u793c\u62dd\u306b\u4f7f\u7528\u3055\u308c\u308b\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n<u>\u305f\u3060\u3057\u3001\u7d14\u91d1\u306e\u304a\u308a\u3093\u7b49<\/u><u>\u3001\u9aa8\u3068\u3046\u7684\u4fa1\u5024\u304c\u3042\u3063\u305f\u308a\u6295\u8cc7\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3084\u5546\u54c1\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br 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class=\"\">4-2.\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u7279\u5b9a\u306e\u516c\u76ca\u6cd5\u4eba\u306b\u5bc4\u4ed8\u3057\u305f\u8ca1\u7523<\/h3>\n<p class=\"\">\u76f8\u7d9a\u4eba\u304c\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u7279\u5b9a\u306e\u516c\u76ca\u6cd5\u4eba\u306b\u5bc4\u4ed8\u3057\u305f\u5834\u5408\u3001\u5bc4\u4ed8\u3057\u305f\u8ca1\u7523\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n<u>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5bc4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<h3>4-3.\u516c\u76ca\u4e8b\u696d\u7528\u8ca1\u7523<\/h3>\n<p 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