{"id":4302,"date":"2024-08-22T09:49:26","date_gmt":"2024-08-22T00:49:26","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4302"},"modified":"2025-07-16T14:40:42","modified_gmt":"2025-07-16T05:40:42","slug":"difference-between-inheritance-and-gift","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/difference-between-inheritance-and-gift","title":{"rendered":"\u76f8\u7d9a\u3068\u8d08\u4e0e\u306e\u9055\u3044\u306f\uff1f\u7279\u5fb4\u3092\u62bc\u3055\u3048\u3066\u30b9\u30e0\u30fc\u30ba\u306b\u8ca1\u7523\u306e\u5f15\u7d99\u304e\u3092\u884c\u304a\u3046"},"content":{"rendered":"<p><strong>\u300c\u6301\u3063\u3066\u3044\u308b\u8ca1\u7523\u3092\u5b50\u4f9b\u306b\u6e21\u3059\u3068\u304d\u306f\u76f8\u7d9a\u3068\u8d08\u4e0e\u3001\u3069\u3063\u3061\u306b\u3059\u308c\u3070\u3044\u3044\u30fb\u30fb\u30fb\uff1f\u300d<br 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class=\"f-marker-p\">\u5148\u3005\u3092\u898b\u636e\u3048\u4eca\u306e\u3046\u3061\u304b\u3089\u9069\u5207\u306a\u5bfe\u7b56\u3092\u53d6\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u9055\u3044\u3092\u3057\u3063\u304b\u308a\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u76f8\u7d9a\u3068\u8d08\u4e0e\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u3082\u3061\u308d\u3093\u3001\u305d\u308c\u3089\u3092\u8e0f\u307e\u3048\u305f\u4e0a\u3067\u3069\u306e\u3088\u3046\u306b\u3059\u3079\u304d\u304b\u307e\u3067\u3092\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u5bfe\u7b56\u3092\u304a\u8003\u3048\u306e\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"8htwg83t67q7aey5qnobk5\">1.\u76f8\u7d9a\u3068\u8d08\u4e0e\u3067\u306f\u3001\u8ca1\u7523\u304c\u79fb\u8ee2\u3055\u308c\u308b\u7406\u7531\u304c\u7570\u306a\u308b<\/h2>\n<p>\u200b<strong>\u76f8\u7d9a\u3068\u8d08\u4e0e\u3067\u306f\u3001\u8ca1\u7523\u304c\u79fb\u8ee2\u3055\u308c\u308b\u7406\u7531\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong>\u200b<br \/>\n\u305d\u308c\u305e\u308c\u306e\u5b9a\u7fa9\u3092\u7c21\u5358\u306b<span style=\"font-size: 16px;\">\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u76f8\u7d9a<\/strong>\u30fb\u30fb\u30fb\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u306e<span class=\"f-marker-y\">\u6b7b\u4ea1\u306b\u3088\u3063\u3066<\/span>\u3001\u8ca1\u7523\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068<br \/>\n<strong>\u8d08\u4e0e<\/strong>\u30fb\u30fb\u30fb\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u3068\u53d7\u3051\u53d6\u308b\u4eba\u306e<span class=\"f-marker-y\">\u5951\u7d04\u306b\u3088\u3063\u3066<\/span>\u3001\u8ca1\u7523\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068<\/p>\n<\/div>\n<p><span class=\"f-marker-p\">\u76f8\u7d9a\u3068\u306f\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba(\u88ab\u76f8\u7d9a\u4eba)\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u3001\u305d\u306e<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u8ca1\u7523\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/span><br \/>\n\u624b\u7d9a\u304d\u3084\u65b9\u6cd5\u3092\u53d6\u3089\u306a\u304f\u3066\u3082\u3001\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba(\u88ab\u76f8\u7d9a\u4eba)\u304c\u4ea1\u304f\u306a\u308b\u3068\u540c\u6642\u306b\u3001\u7279\u5b9a\u306e\u89aa\u65cf\u306e\u4eba(\u76f8\u7d9a\u4eba)\u306b\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u6a29\u5229\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span class=\"f-marker-p\">\u8d08\u4e0e\u3068\u306f\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u3068\u53d7\u3051\u53d6\u308b\u4eba\u304c\u751f\u524d\u306b\u5951\u7d04\u306b\u3088\u3063\u3066\u3001\u8ca1\u7523\u3092\u8b72\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/span><br \/>\n\u8ca1\u7523\u3092\u4e0e\u3048\u308b\u4eba(\u8d08\u4e0e\u8005)\u3068\u53d7\u3051\u53d6\u308b\u4eba(\u53d7\u8d08\u8005)\u306e\u53cc\u65b9\u304c\u5408\u610f\u30fb\u5951\u7d04\u3057\u305f\u4e0a\u3067\u3001\u7121\u511f\u3067\u8ca1\u7523\u306e\u53d7\u3051\u6e21\u3057\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3068\u8d08\u4e0e\u306b\u306f\u5b9a\u7fa9\u4e0a\u306e\u9055\u3044\u4ee5\u5916\u306b\u3082\u3001\u6b21\u7ae0\u3067\u8ff0\u3079\u308b\u3088\u3046\u306a\u70b9\u3067\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"kjd2o620lckryp6lnwm0al\">2.\u3010\u6bd4\u8f03\u4e00\u89a7\u3011\u76f8\u7d9a\u3068\u8d08\u4e0e\u306e\u9055\u3044<\/h2>\n<p>\u76f8\u7d9a\u3068\u8d08\u4e0e\u306e\u9055\u3044\u3092\u307e\u3068\u3081\u308b\u3068\u3053\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 31.901%; background-color: #f7da64;\"><\/td>\n<td style=\"width: 33.8542%; background-color: #f7da64; text-align: center;\"><strong>\u76f8\u7d9a<\/strong><\/td>\n<td style=\"width: 34.2069%; background-color: #f7da64; text-align: center;\"><strong>\u8d08\u4e0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.901%; background-color: #f7da64;\">\u5408\u610f\u306e\u5fc5\u8981\u6027<\/td>\n<td style=\"width: 33.8542%;\">\u306a\u3057<\/td>\n<td style=\"width: 34.2069%;\">\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.901%; background-color: #f7da64;\">\u8ab0\u3067\u3082\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3052\u308b\u304b<\/td>\n<td style=\"width: 33.8542%;\">\u4e0d\u53ef<br \/>\n\u203b\u907a\u8a00\u3092\u907a\u305b\u3070\u53ef\u80fd<\/td>\n<td style=\"width: 34.2069%;\">\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.901%; background-color: #f7da64;\">\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"width: 33.8542%;\">\u76f8\u7d9a\u7a0e<\/td>\n<td style=\"width: 34.2069%;\">\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.901%; background-color: #f7da64;\">\u597d\u304d\u306a\u3088\u3046\u306b\u8ca1\u7523\u3092\u8b72\u308c\u308b\u304b<\/td>\n<td style=\"width: 33.8542%;\">\u4e0d\u53ef<br \/>\n\u203b\u907a\u8a00\u3092\u907a\u305b\u3070\u53ef\u80fd<\/td>\n<td style=\"width: 34.2069%;\">\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.901%; background-color: #f7da64;\">\u8ca1\u7523\u306e\u53d7\u3051\u53d6\u308a\u306e\u62d2\u5426<\/td>\n<td style=\"width: 33.8542%;\">\u53ef\u80fd<\/td>\n<td style=\"width: 34.2069%;\">\u4e0d\u53ef<br \/>\n\u203b\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f\u53ef\u80fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3001\u500b\u5225\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"hcaes0qrg0rn7kjlh4fop\">2-1.\u5408\u610f\u306e\u5fc5\u8981\u6027<\/h3>\n<p>\u8ca1\u7523\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u4e0a\u3067\u76f8\u624b\u3068\u306e\u5408\u610f\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u76f8\u7d9a\u3068\u8d08\u4e0e\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; background-color: #f7da64;\"><\/td>\n<td style=\"width: 33.3333%; background-color: #f7da64; text-align: center;\"><strong>\u76f8\u7d9a<\/strong><\/td>\n<td style=\"width: 33.3333%; background-color: #f7da64; text-align: center;\"><strong>\u8d08\u4e0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; background-color: #f7da64;\">\u5408\u610f\u306e\u5fc5\u8981\u6027<\/td>\n<td style=\"width: 33.3333%;\">\u306a\u3057<\/td>\n<td style=\"width: 33.3333%;\">\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"hpiqt5qiidu8xf2t35f0pf\">2-1-1.\u76f8\u7d9a\u306e\u5834\u5408\uff1a\u5fc5\u8981\u6027\u306a\u3057<\/h4>\n<p><span class=\"f-marker-p\">\u76f8\u7d9a\u3067\u306f\u3001\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u4eba\u3068\u5f15\u304d\u7d99\u3050\u4eba\u53cc\u65b9\u306e\u5408\u610f\u306f\u5fc5\u8981\u3068\u3057\u307e\u305b\u3093\u3002<\/span><\/span><br \/>\n\u610f\u601d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u304c\u4ea1\u304f\u306a\u308b\u3053\u3068\u3067\u3001\u7279\u5b9a\u306e\u89aa\u65cf\u306b\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u6a29\u5229\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u767a\u751f\u3057\u305f\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306b\u57fa\u3065\u3044\u3066\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3067\u3001\u300c\u76f8\u7d9a\u300d\u304c\u6210\u7acb\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u76f8\u7d9a\u306e\u6a29\u5229\u304c\u767a\u751f\u3057\u3066\u3082\u3001\u5b9f\u969b\u306b\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"#kvza26q0wmocpz672hym\" target=\"_self\" rel=\"noopener\">2-5<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"i83rlkhl4ea9ajit2mcahb\">2-1-2.\u8d08\u4e0e\u306e\u5834\u5408\uff1a\u5fc5\u8981\u6027\u3042\u308a<\/h4>\n<p><span class=\"f-marker-p\">\u8d08\u4e0e\u306f<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u8ca1\u7523\u3092\u4e0e\u3048\u308b\u4eba\u30fb\u53d7\u3051\u53d6\u308b\u4eba\u306e\u53cc\u65b9\u306e\u5408\u610f\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002<\/span><\/span><br \/>\n\u53cc\u65b9\u306e\u5408\u610f\u3082\u542b\u3081\u3066\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u62bc\u3055\u3048\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u300c\u8d08\u4e0e\u300d\u304c\u6210\u7acb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8ca1\u7523\u3092\u4e0e\u3048\u305f\u4eba\u304c\u300c\u4e0e\u3048\u305f\u300d\u3068\u3044\u3046\u610f\u601d\u8868\u793a\u3092\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u304c\u300c\u53d7\u3051\u53d6\u3063\u305f\u300d\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u304c\u3001\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u3092\u81ea\u5206\u3067\u7ba1\u7406\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u8d08\u4e0e\u306e\u5408\u610f\u306f\u300c\u25cb\u25cb\u3092\u00d7\u00d7\u306b\u3042\u3052\u307e\u3059\u300d\u300c\u3082\u3089\u3044\u307e\u3059\u300d\u3068\u3044\u3063\u305f\u53e3\u982d\u306e\u307f\u3067\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306e\u305f\u3081\u300c\u8d08\u4e0e\u5951\u7d04\u66f8\u300d\u3068\u3044\u3046\u66f8\u9762\u3067\u5f62\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"z2gat4iklnm6ecnbcjo9\">2-2.\u8ab0\u3067\u3082\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3052\u308b\u304b<\/h3>\n<p>\u8ab0\u3067\u3082\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3052\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u3068\u8d08\u4e0e\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; background-color: #f7da64;\"><\/td>\n<td style=\"width: 33.3333%; background-color: #f7da64; text-align: center;\"><strong>\u76f8\u7d9a<\/strong><\/td>\n<td style=\"width: 33.3333%; background-color: #f7da64; text-align: center;\"><strong>\u8d08\u4e0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; background-color: #f7da64;\">\u8ab0\u3067\u3082\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3052\u308b\u304b<\/td>\n<td style=\"width: 33.3333%;\">\u4e0d\u53ef<br \/>\n\u203b\u907a\u8a00\u3092\u907a\u305b\u3070\u53ef\u80fd<\/td>\n<td style=\"width: 33.3333%;\">\u53ef\u80fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"uhjcemx8jgvy5a4gqh1zi\">2-2-1.\u76f8\u7d9a\u306e\u5834\u5408\uff1a\u4e0d\u53ef<\/h4>\n<p><span class=\"f-marker-p\">\u76f8\u7d9a\u306b\u304a\u3044\u3066\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3052\u308b\u4eba\u306f\u3001<\/span><span class=\"f-marker-p\">\u914d\u5076\u8005\u3084\u5b50\u4f9b\u306a\u3069\u306e\u4e00\u5b9a\u306e\u7bc4\u56f2\u306e\u89aa\u65cf\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/span><br \/>\n\u3053\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3052\u308b\u89aa\u65cf\u306e\u3053\u3068\u3092<strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/strong>\u3068\u8a00\u3044\u3001\u6c11\u6cd5\u306b\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/uil0pwdfvr-1713148330.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 91.15%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u304c\u907a\u8a00\u3092\u907a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3059\u308b\u89aa\u65cf\u304c\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057<u>\u907a\u8a00\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u907a\u8a00\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eba\u304c\u512a\u5148\u7684\u306b\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/u><br \/>\n\u3053\u306e\u3088\u3046\u306b\u3001\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u306f\u907a\u8a00\u3092\u907a\u3057\u3066\u304a\u3051\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304b\u5426\u304b\u306b\u95a2\u308f\u3089\u305a\u3001\u6e21\u3057\u305f\u3044\u76f8\u624b\u306b\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 id=\"c15o8tkymnnjfhjphiu1m\">2-2-2.\u8d08\u4e0e\u306e\u5834\u5408\uff1a\u53ef\u80fd<\/h4>\n<p><span class=\"f-marker-p\">\u8d08\u4e0e\u306f\u3001\u5408\u610f\u3092\u4ea4\u308f\u3057\u3066\u3044\u308c\u3070\u8ab0\u3067\u3082\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002<\/span><br \/>\n\u89aa\u65cf\u3067\u306a\u304f\u3066\u3082\u3001\u8840\u306e\u3064\u306a\u304c\u308a\u306e\u306a\u3044\u7b2c\u4e09\u8005\u3084\u611b\u4eba\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u3067\u3082\u8d08\u4e0e\u5951\u7d04\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u4ed6\u306e\u89aa\u65cf\u3082\u3044\u308b\u72b6\u6cc1\u3067\u7279\u5b9a\u306e\u4eba\u3070\u304b\u308a\u306b\u8ca1\u7523\u3092\u4e0e\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u5f8c\u65e5\u3001\u89aa\u65cf\u9593\u3067\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8d08\u4e0e\u3092\u884c\u3046\u524d\u306b\u614e\u91cd\u306b\u5224\u65ad\u3057\u3001\u5468\u56f2\u304b\u3089\u3082\u7406\u89e3\u3092\u5f97\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"w3dqi0s8im9wbyaipqhv\">2-3.\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/h3>\n<p>\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306b\u95a2\u3057\u3066\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u3068\u8d08\u4e0e\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; background-color: #f7da64;\"><\/td>\n<td style=\"width: 33.3333%; background-color: #f7da64; text-align: center;\"><strong>\u76f8\u7d9a<\/strong><\/td>\n<td style=\"width: 33.3333%; background-color: #f7da64; text-align: center;\"><strong>\u8d08\u4e0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; background-color: #f7da64;\">\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"width: 33.3333%;\">\u76f8\u7d9a\u7a0e<\/td>\n<td style=\"width: 33.3333%;\">\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"448b0szkwiskpe5pvo6kya\">2-3-1.\u76f8\u7d9a\u306e\u5834\u5408\uff1a\u76f8\u7d9a\u7a0e<\/h4>\n<p>\u76f8\u7d9a\u306e\u5834\u5408\u306f<span class=\"f-marker-p\">\u76f8\u7d9a\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/span><br \/>\n\u76f8\u7d9a\u7a0e\u306f\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3044\u3060\u4eba\u304c\u3001\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057<u>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u5c0e\u304b\u308c\u305f\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0b\u56de\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u57fa\u790e\u63a7\u9664\u984d\uff1d3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u907a\u8d08\uff08\u7279\u5b9a\u907a\u8d08\u30fb\u6b7b\u56e0\u8d08\u4e0e\u7b49\uff09\u3067\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u307b\u304b\u306b\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"n03n3ewmyahc93rgeuke3g\">2-3-2.\u8d08\u4e0e\u306e\u5834\u5408\uff1a\u8d08\u4e0e\u7a0e<\/h4>\n<p>\u8d08\u4e0e\u306e\u5834\u5408\u306f<span class=\"f-marker-p\">\u8d08\u4e0e\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/span><br \/>\n\u8d08\u4e0e\u7a0e\u306f\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u304c\u3001\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u8ca0\u62c5\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px;\">\u3053\u3061\u3089\u3082<u>1\u67081\u65e5\uff5e12\u670831\u65e5\u306e\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u3001110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0b\u56de\u3063\u3066\u3044\u308c\u3070\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/u><\/span><br \/>\n\u3053\u308c\u3092<strong>\u66a6\u5e74\u8d08\u4e0e<\/strong>\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d2f\u8a082,500\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u3084\u3001\u8d08\u4e0e\u306e\u76ee\u7684\u306b\u5fdc\u3058\u305f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u63a7\u9664\u5236\u5ea6\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u592b\u5a66\u306e\u9593\u3067\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3057\u305f\u3068\u304d\u306e\u914d\u5076\u8005\u63a7\u9664(\u304a\u3057\u3069\u308a\u8d08\u4e0e)<\/li>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b<\/li>\n<li>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/li>\n<li>\u6559\u80b2\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u767a\u751f\u524d\u306e\uff17\u5e74\u4ee5\u5185\u306b\u884c\u308f\u308c\u305f\u66a6\u5e74\u8d08\u4e0e\u3084\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3057\u305f\u8d08\u4e0e\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p class=\"\">\u203b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3082\u53c2\u7167\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f2024\u5e741\u6708\u4ee5\u964d\u306e\u6539\u6b63\u5185\u5bb9\u3082\u542b\u3081\u3066\u89e3\u8aac<\/a><\/p>\n<p>\u306a\u304a\u3001\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u52a0\u3048\u3066\u767b\u9332\u514d\u8a31\u7a0e\u3082\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"c4hdqv8sk7pro12vo5idaj\">2-4.\u597d\u304d\u306a\u3088\u3046\u306b\u8ca1\u7523\u3092\u8b72\u308c\u308b\u304b<\/h3>\n<p>\u597d\u304d\u306a\u3088\u3046\u306b\u8ca1\u7523\u3092\u8b72\u308c\u308b\u304b\u306f\u3001\u76f8\u7d9a\u3068\u8d08\u4e0e\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #f7da64; width: 255.771px;\"><\/td>\n<td style=\"background-color: #f7da64; width: 255.771px;\"><strong>\u76f8\u7d9a<\/strong><\/td>\n<td style=\"background-color: #f7da64; width: 255.792px;\"><strong>\u8d08\u4e0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f7da64; width: 255.771px;\">\u597d\u304d\u306a\u3088\u3046\u306b\u8ca1\u7523\u3092\u8b72\u308c\u308b\u304b<\/td>\n<td style=\"width: 255.771px;\">\u4e0d\u53ef<br \/>\n\u203b\u907a\u8a00\u3092\u907a\u305b\u3070\u53ef\u80fd<\/td>\n<td style=\"width: 255.792px;\">\u53ef\u80fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"21tp17uxpezj3nsq7ra2r3j\">2-4-1.\u76f8\u7d9a\u306e\u5834\u5408\uff1a\u4e0d\u53ef<\/h4>\n<p>\u76f8\u7d9a\u3067\u306f\u3001<span class=\"f-marker-p\">\u8ca1\u7523\u306f\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u76f8\u7d9a\u4eba\u304c\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<\/span><br \/>\n\u4f8b\u3048\u3070\u3001\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u4f9b\uff12\u4eba\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u304c1\/2\u3092\u3001\u5b50\u4f9b\u304c\u6b8b\u308a\u3092\u5206\u3051\u5408\u3063\u30661\/4\u305a\u3064\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u6cbf\u3063\u3066\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u884c\u3044\u3001\u5206\u5272\u306e\u5272\u5408\u3092\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<u>\u907a\u8a00\u3092\u907a\u3057\u3066\u304a\u3051\u3070\u907a\u8a00\u306e\u8a18\u8f09\u5185\u5bb9\u304c\u512a\u5148\u3055\u308c\u308b\u306e\u3067\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u304c\u751f\u524d\u306b\u8003\u3048\u3066\u3044\u305f\u3088\u3046\u306b\u81ea\u5206\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u304c\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/u><br \/>\n\u305f\u3060\u3057\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u3001\u6700\u4f4e\u9650\u76f8\u7d9a\u3067\u304d\u308b\u8ca1\u7523\u306e\u5272\u5408(\u907a\u7559\u5206)\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u907a\u8a00\u306b\u3088\u308a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ca1\u7523\u3092\u3082\u3089\u3048\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u7533\u7acb\u3066\u3092\u8d77\u3053\u3057\u3066\u907a\u7559\u5206\u3092\u4e3b\u5f35\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 id=\"ringfjf1ftj22yvyarivrn\">2-4-2.\u8d08\u4e0e\u306e\u5834\u5408\uff1a\u53ef\u80fd<\/h4>\n<p>\u8d08\u4e0e\u306e\u5834\u5408\u306f\u3001<span class=\"f-marker-p\">\u5408\u610f<\/span><span class=\"f-marker-p\">\u306b\u57fa\u3065\u3044\u3066\u3044\u308c\u3070\u53d7\u3051\u53d6\u308b\u4eba\u3078\u597d\u304d\u306a\u3060\u3051\u8ca1\u7523\u3092\u6e21\u305b\u307e\u3059\u3002<\/span><br \/>\n\u305f\u3060\u3057\u3042\u307e\u308a\u306b\u3082\u8d08\u4e0e\u3057\u3059\u304e\u308b\u3068\u3001\u53d7\u3051\u53d6\u308b\u4eba\u306e\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5\u304c\u5897\u3057\u305f\u308a\u3001\u8ca1\u7523\u3092\u4e0e\u3048\u308b\u5074\u306e\u751f\u6d3b\u306b\u652f\u969c\u304c\u51fa\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"kvza26q0wmocpz672hym\"><span style=\"font-size: 24px; color: black;\">2-5.\u8ca1\u7523\u306e\u53d7\u3051\u53d6\u308a\u306e\u62d2\u5426<\/span><\/h3>\n<p>\u8ca1\u7523\u306e\u53d7\u3051\u53d6\u308a\u3092\u62d2\u5426\u3067\u304d\u308b\u304b\u306f\u3001\u76f8\u7d9a\u3068\u8d08\u4e0e\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #f7da64; width: 255.771px;\"><\/td>\n<td style=\"background-color: #f7da64; width: 255.771px;\"><strong>\u76f8\u7d9a<\/strong><\/td>\n<td style=\"background-color: #f7da64; width: 255.792px;\"><strong>\u8d08\u4e0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f7da64; width: 255.771px;\">\u8ca1\u7523\u306e\u53d7\u3051\u53d6\u308a\u306e\u62d2\u5426<\/td>\n<td style=\"width: 255.771px;\">\u53ef\u80fd<\/td>\n<td style=\"width: 255.792px;\">\u4e0d\u53ef<br \/>\n<span style=\"font-size: medium; color: #333333;\">\u203b\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f\u53ef\u80fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"4kyjcfqtc05j7a0ny2baom\">2-5-1.\u76f8\u7d9a\u306e\u5834\u5408\uff1a\u53ef\u80fd<\/h4>\n<p><span class=\"f-marker-p\">\u76f8\u7d9a\u3067\u306f\u3001\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u304e\u305f\u304f\u306a\u3044\u5834\u5408\u306f\u62d2\u5426\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n\u5bb6\u5ead\u88c1\u5224\u6240\u306b<strong>\u76f8\u7d9a\u653e\u68c4<\/strong>\u306e\u7533\u7acb\u3066\u3092\u884c\u3044\u3001\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u76f8\u7d9a\u306e\u6a29\u5229\u3092\u653e\u68c4\u3057\u305f\u3068\u3057\u3066\u4e00\u5207\u306e\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3089\u305a\u306b\u6e08\u3080\u5f62\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u5408\u610f\u3092\u5f97\u3066\u3001\u76f8\u7d9a\u5272\u5408\u3092\u30bc\u30ed\u306b\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059(\u3053\u306e\u65b9\u6cd5\u306e\u5834\u5408\u306f\u3001\u501f\u91d1\u306a\u3069\u306e\u8ca0\u50b5\u306e\u76f8\u7d9a\u306f\u514d\u308c\u3089\u308c\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059)\u3002<\/p>\n<h4 id=\"tvl4wvu92rjjixbwndwqs\">2-5-2.\u8d08\u4e0e\u306e\u5834\u5408\uff1a\u4e0d\u53ef<\/h4>\n<p>\u8d08\u4e0e\u306f\u8ca1\u7523\u3092\u8b72\u308b\u4eba\u30fb\u53d7\u3051\u53d6\u308b\u4eba\u306e\u53cc\u65b9\u306e\u5408\u610f\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u305f\u3081\u3001<span class=\"f-marker-p\">\u4e00\u65b9\u7684\u306b\u300c\u3084\u3063\u3071\u308a\u53d7\u3051\u53d6\u3089\u306a\u3044\u300d\u300c\u8b72\u3089\u306a\u3044\u300d\u3068\u62d2\u5426\u3059\u308b\u3053\u3068\u306f\u539f\u5247\u3067\u304d\u307e\u305b\u3093\u3002<\/span><br \/>\n\u305f\u3060\u3057\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u8d08\u4e0e\u306e\u5408\u610f\u306f\u64a4\u56de\u53ef\u80fd\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u8d08\u4e0e\u5951\u7d04\u3092\u53e3\u982d\u3067\u306e\u307f\u884c\u3063\u3066\u304a\u308a\u3001\u307e\u3060\u8ca1\u7523\u306e\u5f15\u304d\u6e21\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408<br \/>\n(\u5f15\u304d\u6e21\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308c\u3070\u64a4\u56de\u4e0d\u53ef)<\/li>\n<li>\u8a50\u6b3a\u3084\u8105\u8feb\u306a\u3069\u306b\u3088\u3063\u3066\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u5834\u5408<\/li>\n<li>\u672a\u6210\u5e74\u8005\u3084\u6210\u5e74\u88ab\u5f8c\u898b\u4eba\u304c\u5358\u72ec\u3067\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408<\/li>\n<li>\u8ca1\u7523\u3092\u8b72\u308b\u5074\u3068\u53d7\u3051\u53d6\u308b\u5074\u304c\u5408\u610f\u3057\u3066\u89e3\u7d04\u3059\u308b\u5834\u5408\u7b49<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"fy5twmjon2cuvdtyt6fs4\">3.\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u306a\u304c\u3089\u76f8\u7d9a\u3078\u306e\u5bfe\u7b56\u3092\u884c\u3044\u307e\u3057\u3087\u3046<\/h2>\n<p>\u3053\u308c\u304b\u3089\u3054\u81ea\u8eab\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3044\u3067\u3082\u3089\u3046\u306b\u969b\u3057\u3066\u306f\u3001<strong>\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u306a\u304c\u3089\u76f8\u7d9a\u3078\u306e\u5bfe\u7b56\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><br \/>\n<span style=\"font-size: 16px; color: #e25041;\">\u306a\u305c\u306a\u3089\u8d08\u4e0e\u306b\u3088\u3063\u3066\u3042\u3089\u304b\u3058\u3081\u8ca1\u7523\u3092\u6e21\u3057\u3066\u304a\u304f\u3068\u3001\u76f8\u7d9a\u6642\u306e\u8ca1\u7523\u304c\u5c11\u306a\u304f\u306a\u308a\u3001\u5f15\u304d\u7d99\u3050\u4eba\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u4e0b\u306e\u56f3\u306f\u3001\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408\u3068\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3092\u6bd4\u8f03\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/span><br \/>\n\u592b\u304c\uff11\u5104\u5186\u306e\u8cc7\u7523\u3092\u6301\u3061\u3001\u59bb\u3068\u5b50\u4f9b\uff12\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/ef0v819l47-1723009195.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 62.37%;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 14px;\">\u203b\u300c\u8d08\u4e0e\u3057\u305f\u5834\u5408\u300d\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u3001<span style=\"color: black;\">\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e(1,400\u4e07\u5186<\/span><\/span><span style=\"font-size: 14px; color: black;\">)\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3068\u4eee\u5b9a\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u4f55\u3082\u8d08\u4e0e\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u592b\u306e\u6b7b\u4ea1\u5f8c\u306f1\u5104\u5186\u304c\u305d\u306e\u307e\u307e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u3001\u7d50\u679c\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u984d\u306f<span class=\"f-marker-y\">630\u4e07\u5186<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5bfe\u3057\u3066\u3001\u66a6\u5e74\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u306620\u5e74\u304b\u3051\u3066100\u4e07\u5186\u305a\u3064\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306f7,400\u4e07\u5186\u307e\u3067\u6e1b\u308a\u3001\u76f8\u7d9a\u7a0e\u984d\u3082<span class=\"f-marker-y\">275<\/span><span class=\"f-marker-y\">\u4e07\u5186<\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u5185\u306a\u306e\u3067\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n<span style=\"font-size: 16px;\">\u7d50\u679c\u3068\u3057\u3066\u3001\u8d08\u4e0e\u3057\u3066\u3044\u305f\u65b9\u304c<span class=\"f-marker-p\">355<\/span><span class=\"f-marker-p\">\u4e07\u5186<\/span>\u3082\u7bc0\u7a0e\u3067\u304d\u308b\u5f62\u3068\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u3066\u8ca1\u7523\u3092\u751f\u524d\u304b\u3089\u6e1b\u3089\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u53d7\u3051\u53d6\u308b\u4eba\u306e\u7a0e\u8ca0\u62c5\u306e\u4f4e\u6e1b\u306b\u7e4b\u304c\u308b\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306f\u3042\u304f\u307e\u3067\u4e00\u4f8b\u3067\u3042\u308a\u3001\u5fc5\u305a\u3057\u3082\u3054\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u3067\u3082\u540c\u69d8\u306b\u7bc0\u7a0e\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br \/>\n<span style=\"font-size: 16px;\">\u6b21\u7ae0\u3067\u8ff0\u3079\u308b\u3088\u3046\u306b\u3001\u5b9f\u969b\u306b\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3067\u76f8\u7d9a\u5bfe\u7b56\u3068\u306a\u308a\u3048\u308b\u304b\u306f\u3001\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u306a\u304c\u3089\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"wi5n418pytntljmbnvjkl\">4.\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u8d08\u4e0e\u3092\u304a\u8003\u3048\u306e\u65b9\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><span class=\"f-marker-p\">\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u8d08\u4e0e\u3092\u304a\u8003\u3048\u306e\u65b9\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n\u5bb6\u65cf\u306e\u69cb\u6210\u3084\u8ca1\u7523\u304c\u3069\u308c\u3050\u3089\u3044\u3042\u308b\u304b\u306a\u3069\u306f\u5bb6\u5ead\u306b\u3088\u3063\u3066\u69d8\u3005\u3067\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u53d6\u308b\u3079\u304d\u76f8\u7d9a\u5bfe\u7b56\u306e\u5185\u5bb9\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\n\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u8d08\u4e0e\u3092\u884c\u3046\u3079\u304d\u304b\u3001\u305d\u3082\u305d\u3082\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3067\u7bc0\u7a0e\u306b\u306a\u308b\u306e\u304b\u306a\u3069\u3092\u4e00\u822c\u306e\u65b9\u304c\u6b63\u78ba\u306b\u5224\u65ad\u3092\u4e0b\u3059\u306e\u306f\u96e3\u3057\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #000000;\">\u3057\u304b\u3057<\/span><span style=\"color: #e25041;\">\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u898b\u5730\u304b\u3089\u3054\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u306b\u5408\u308f\u305b\u305f\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><br \/>\n\u307e\u305f\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u4e21\u9762\u304b\u3089\u898b\u305f\u7bc0\u7a0e\u7b56\u3092\u63d0\u6848\u3057\u3066\u304f\u308c\u308b<br \/>\n\u30fb\u63a7\u9664\u3084\u7279\u4f8b\u306e\u6d3b\u7528\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3089\u308c\u308b<br \/>\n\u30fb\u73fe\u5728\u6301\u3063\u3066\u3044\u308b\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3092\u9069\u5207\u306b\u7b97\u51fa\u3057\u3066\u304f\u308c\u308b<br \/>\n\u30fb\u8d08\u4e0e\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3059\u308c\u3070\u3001\u30df\u30b9\u306a\u304f\u77ed\u6642\u9593\u3067\u7533\u544a\u3067\u304d\u308b<\/p>\n<\/div>\n<p>\u5c11\u3057\u3067\u3082\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u95a2\u3057\u3066\u304a\u60a9\u307f\u3084\u4e0d\u5b89\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3001\u4e00\u7dd2\u306b\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"rpttxx2wopgjode8508xf\">5.\u307e\u3068\u3081<\/h2>\n<p>\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u8981\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"\">\u25cb\u76f8\u7d9a\u3068\u8d08\u4e0e\u3067\u306f\u3001\u8ca1\u7523\u304c\u79fb\u8ee2\u3055\u308c\u308b\u7406\u7531\u304c\u7570\u306a\u308b<br \/>\n\u76f8\u7d9a\u2192\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u3001\u8ca1\u7523\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068<br \/>\n<span style=\"color: #333333;\">\u8d08\u4e0e\u2192\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u3068\u53d7\u3051\u53d6\u308b\u4eba\u306e\u5951\u7d04\u306b\u3088\u3063\u3066\u3001\u8ca1\u7523\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068<\/span><\/p>\n<p class=\"attention-p\"><span style=\"color: #333333;\">\u25cb\u5b9a\u7fa9\u4e0a\u306e\u9055\u3044\u4ee5\u5916\u3067\u306e\u3001\u76f8\u7d9a\u3068\u8d08\u4e0e\u306e\u76f8\u9055\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a<\/span><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #f7da64; width: 244.875px;\"><\/td>\n<td style=\"background-color: #f7da64; text-align: center; width: 259.865px;\"><strong>\u76f8\u7d9a<\/strong><\/td>\n<td style=\"background-color: #f7da64; text-align: center; width: 262.594px;\"><strong>\u8d08\u4e0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f7da64; width: 244.875px;\">\u5408\u610f\u306e\u5fc5\u8981\u6027<\/td>\n<td style=\"width: 259.865px;\">\u306a\u3057<\/td>\n<td style=\"width: 262.594px;\">\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f7da64; width: 244.875px;\">\u8ab0\u3067\u3082\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3052\u308b\u304b<\/td>\n<td style=\"width: 259.865px;\">\u4e0d\u53ef<br \/>\n\u203b\u907a\u8a00\u3092\u907a\u305b\u3070\u53ef\u80fd<\/td>\n<td style=\"width: 262.594px;\">\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f7da64; width: 244.875px;\">\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/td>\n<td style=\"width: 259.865px;\">\u76f8\u7d9a\u7a0e<\/td>\n<td style=\"width: 262.594px;\">\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f7da64; width: 244.875px;\">\u597d\u304d\u306a\u3088\u3046\u306b\u8ca1\u7523\u3092\u8b72\u308c\u308b\u304b<\/td>\n<td style=\"width: 259.865px;\">\u4e0d\u53ef<br \/>\n\u203b\u907a\u8a00\u3092\u907a\u305b\u3070\u53ef\u80fd<\/td>\n<td style=\"width: 262.594px;\">\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f7da64; width: 244.875px;\">\u8ca1\u7523\u306e\u53d7\u3051\u53d6\u308a\u306e\u62d2\u5426<\/td>\n<td style=\"width: 259.865px;\">\u53ef\u80fd<\/td>\n<td style=\"width: 262.594px;\">\u4e0d\u53ef<br \/>\n\u203b\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f\u53ef\u80fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u25cb<\/span><span style=\"color: black;\">\u8d08\u4e0e\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3057\u3001\u5f15\u304d\u7d99\u3050\u4eba\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/span><br \/>\n<span style=\"color: black;\">\u25cb\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u8d08\u4e0e\u3092\u304a\u8003\u3048\u306e\u65b9\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081<\/span><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3068\u3044\u3063\u305f\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u3082\u9023\u643a\u3057\u3066\u304a\u308a\u307e\u3059\u3002<br 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