{"id":4600,"date":"2024-09-20T10:14:28","date_gmt":"2024-09-20T01:14:28","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4600"},"modified":"2025-07-17T13:11:19","modified_gmt":"2025-07-17T04:11:19","slug":"copy-inheritance-tax-rate","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-tax-rate","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u6c42\u3081\u65b9\uff5c\u3042\u308b\u5bb6\u65cf\u3092\u4f8b\u306b\uff19\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac"},"content":{"rendered":"<p><u>\u6211\u304c\u5bb6\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f\u3044\u304f\u3089\u306a\u306e\u3060\u308d\u3046\u304b\u2026\uff1f<\/u><br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u76f8\u7d9a\u5bfe\u7b56\u306a\u3069\u3092\u884c\u3046\u4e2d\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u3001\u7a0e\u984d\u3092\u77e5\u308a\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f10-55%\u306e\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e<\/span><\/strong>\u3067\u3059\u3002f<br \/>\n\u307e\u305f\u3001<u>\u76f8\u7d9a\u7a0e\u306e\u7a0e\u984d\u306e\u51fa\u3057\u65b9\u306f\u3068\u3066\u3082\u8907\u96d1\u3067\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u6c42\u3081\u308b\u3068\u3044\u3063\u305f\u7c21\u5358\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u51fa\u3057\u65b9\u3092\u3001\u3042\u308b\u5bb6\u65cf\u3092\u4f8b\u306b<strong><span style=\"color: #e25041;\">9\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3066<\/span><\/strong>\u89e3\u8aac<\/span><\/strong>\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u3042\u306a\u305f\u306e\u3054\u5bb6\u65cf\u306b\u8ab2\u305b\u3089\u308c\u308b\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u3001\u3042\u306a\u305f\u306e\u3054\u5bb6\u65cf\u304c\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/r963pyxz6sm-1725841664.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u3092\u304a\u8003\u3048\u306e\u7686\u69d8\u306e\u304a\u5f79\u306b\u7acb\u3066\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2>1.\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f10-55%\u306e\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f10-55%\u306e\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u3068\u306f\u3001<span style=\"font-size: 16px; color: #000000;\">\u8ab2\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u306e\u3067<\/span>\u3001\u76f8\u7d9a\u7a0e\u306f\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u304c\u591a\u3051\u308c\u3070\u591a\u3044\u307b\u3069\u3001\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>2.\u76f8\u7d9a\u7a0e\u306f\u300c\u7a0e\u7387\u3092\u6c42\u3081\u3066\u3001\u7a0e\u984d\u3092\u6c42\u3081\u308b\u300d\u306e\uff12\u6bb5\u968e\u3067\u8a08\u7b97\u3059\u308b<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306f\u5927\u304d\u304f\u308f\u3051\u3066\u3001\u300c\u7a0e\u7387\u3092\u6c42\u3081\u3066\u3001\u7a0e\u984d\u3092\u6c42\u3081\u308b\u300d\u306e\uff12\u6bb5\u968e\u3067\u8a08\u7b97<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u6c42\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u307e\u305a\u3001\u907a\u7523\u7dcf\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5f15\u3044\u305f\u91d1\u984d\u3092\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u907a\u7523\u3092\u5206\u3051\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u3092\u51fa\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7a0e\u7387\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\">\u305d\u3057\u3066\u3001\u7a0e\u7387\u3092\u7528\u3044\u3066\u3001<span style=\"font-size: 16px; color: #333333;\">\u5404\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u51fa\u3057\u3001\u8db3\u3057\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u51fa\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u5404\u4eba\u306e\u5b9f\u969b\u306e\u76f8\u7d9a\u5272\u5408\u3092\u3082\u3068\u306b\u518d\u5ea6\u6309\u5206\u3057\u3066\u3001\u5404\u4eba\u306e\u7d0d\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/span><\/span><\/p>\n<\/div>\n<p>\u8a00\u8449\u3067\u8aac\u660e\u3057\u3066\u3082\u3001\u30a4\u30e1\u30fc\u30b8\u304c\u6cb8\u304b\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u56f3\u89e3\u3092\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/y7oie2jd5m-1725841668.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2>3.\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u6c42\u3081\u65b9<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u6c42\u3081\u65b9\u3092\u3001\u4ee5\u4e0b\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/8xsaapuvywi-1726794473.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 14px;\">\u3010\u6ce8\u3011<\/span><br \/>\n<span style=\"font-size: 14px;\">\u53b3\u5bc6\u306a\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u69d8\u3005\u306a\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u672c\u8a18\u4e8b\u3067\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\uff09\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\uff12\u3064\u306e\u307f\u3092\u9069\u7528\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14px;\">\u3059\u3079\u3066\u306e\u63a7\u9664\u30fb\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u3092\u5224\u65ad\u3057\u3066\u51fa\u3057\u305f\u53b3\u5bc6\u306a\u7a0e\u984d\u3092\u8a66\u7b97\u3057\u305f\u3044\u65b9\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 14px;\">\u307e\u305f\u3001\u63a7\u9664\u30fb\u7279\u4f8b\u306e\u6982\u8981\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/simplified-chart#2\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u306e\u30da\u30fc\u30b8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<\/div>\n<h3>3-1.\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u6b63\u5473\u306e\u907a\u7523\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u307e\u305a\u6b63\u5473\u306e\u907a\u7523\u984d\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b63\u5473\u306e\u907a\u7523\u984d\u306f\u571f\u5730\u3084\u9810\u8caf\u91d1\u7b49\u306e\u8ca1\u7523\u304b\u3089\u3001\u501f\u5165\u91d1\u3084\u672a\u6255\u3044\u91d1\u306a\u3069\u306e\u50b5\u52d9\u3092\u5f15\u3044\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3084\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u305d\u308c\u305e\u308c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u5206\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u306e\u907a\u7523\u306e\u8ca1\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5f15\u304f\u3068\u30011\u51044,800\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">(9,000\u4e07\u5186\uff0b2,000\u4e07\u5186\uff0b1,300\u4e07\u5186\uff0b3,500\u4e07\u5186)\u30fc(700\u4e07\u5186\uff0b300\u4e07\u5186)\uff1d1\u51044,800\u4e07\u5186<\/p>\n<\/div>\n<h3>3-2.\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u57fa\u790e\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u57fa\u790e\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u984d\u3068\u306f<span style=\"font-size: 16px; color: #383838;\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3067\u7528\u3044\u3089\u308c\u308b\u975e\u8ab2\u7a0e\u67a0\u306e\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306f\u6b63\u5473\u306e\u907a\u7523\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<\/span><br \/>\n\u306a\u304a\u3001\u57fa\u790e\u63a7\u9664\u984d\u3092\u6c42\u3081\u308b\u8a08\u7b97\u5f0f\u306f\u300c3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u914d\u5076\u8005\u30fb\u9577\u7537\u30fb\u9577\u5973\u306e\uff13\u4eba\u306a\u306e\u3067\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f4,800\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d73\u4eba=4,800\u4e07\u5186<\/p>\n<\/div>\n<p>\u25a0<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><\/p>\n<h3>3-3.\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306f\u2460\u3067\u6c42\u3081\u305f\u6b63\u5473\u306e\u907a\u7523\u984d\u304b\u3089\u2461\u3067\u6c42\u3081\u305f\u57fa\u790e\u63a7\u9664\u984d\u3092\u5f15\u304f\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u306e\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306f\u30011\u5104\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">1\u51044,800\u4e07\u5186-<span style=\"font-size: 16px; color: #333333;\">4,800\u4e07\u5186=1\u5104\u5186<\/span><\/p>\n<\/div>\n<h3>3-4.\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306f\u3001\u6c11\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u907a\u7523\u5206\u5272\u306e\u76ee\u5b89\u3068\u306a\u308b\u5272\u5408\u3067\u3059\u3002<br \/>\n\u540c\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6570\u4eba\u3067\u305d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u5747\u7b49\u306b\u6309\u5206\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/mrzixqbwxrn-1719463498.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u306e\u5bb6\u65cf\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u914d\u5076\u8005\uff1a1\/2<br \/>\n\u9577\u7537\u00a0 \u00a0\uff1a1\/2\u00d71\/2=1\/4<br \/>\n\u9577\u5973\u00a0 \u00a0\uff1a<span style=\"font-size: 16px; color: #000000;\">1\/2\u00d71\/2=1\/4<\/span><\/p>\n<\/div>\n<h3>3-5.\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u5206\u5272\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u6c42\u3081\u305f\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u3001\u30b9\u30c6\u30c3\u30d7\uff14\u3067\u6c42\u3081\u305f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u5206\u5272\u3057\u305f\u3068\u4eee\u5b9a\u3057\u3066\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u5bb6\u65cf\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u914d\u5076\u8005\uff1a1\u5104\u5186\u00d71\/2=5,000\u4e07\u5186<br \/>\n\u9577\u7537\u3000\uff1a1\u5104\u5186\u00d71\/4<span style=\"font-size: 16px; color: #333333;\">=2,500\u4e07\u5186<\/span><br \/>\n\u9577\u5973\u3000\uff1a1\u5104\u5186\u00d71\/4=2,500\u4e07\u5186<\/p>\n<\/div>\n<h3>3-6.\u3010\u30b9\u30c6\u30c3\u30d76\u3011\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u5206\u5272\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u3092\u3082\u3068\u306b\u7a0e\u7387\u3092\u6c42\u3081\u308b<\/h3>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u5206\u5272\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u3092\u3001\u4ee5\u4e0b\u306e\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u7a0e\u7387\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u5bb6\u65cf\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u306f\u7a0e\u738720%\u3001\u9577\u7537\u3068\u9577\u5973\u306f\u7a0e\u738715%\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th class=\"\" style=\"text-align: center;\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u305a\u308b\u53d6\u5f97\u91d1\u984d<\/th>\n<th class=\"\" style=\"text-align: center;\">\u7a0e\u7387<\/th>\n<th style=\"text-align: center;\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px; text-align: center;\">1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 199.641px; text-align: center;\">10%<\/td>\n<td style=\"width: 224.172px; text-align: center;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px; text-align: center;\">3,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 199.641px; text-align: center;\">15%<\/td>\n<td style=\"width: 224.172px; text-align: center;\">50\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px; text-align: center;\">5,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 199.641px; text-align: center;\">20%<\/td>\n<td style=\"width: 224.172px; text-align: center;\">200\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px; text-align: center;\">1\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 199.641px; text-align: center;\">30%<\/td>\n<td style=\"width: 224.172px; text-align: center;\">700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px; text-align: center;\">2\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 199.641px; text-align: center;\">40%<\/td>\n<td style=\"width: 224.172px; text-align: center;\">1,700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px; text-align: center;\">3\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 199.641px; text-align: center;\">45%<\/td>\n<td style=\"width: 224.172px; text-align: center;\">2,700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px; text-align: center;\">6\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 199.641px; text-align: center;\">50%<\/td>\n<td style=\"width: 224.172px; text-align: center;\">4,200\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 355.188px; text-align: center;\">6\u5104\u5186\u4ee5\u4e0a<\/td>\n<td style=\"width: 199.641px; text-align: center;\">55%<\/td>\n<td style=\"width: 224.172px; text-align: center;\">7,200\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-7.\u3010\u30b9\u30c6\u30c3\u30d77\u3011\u5404\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\uff15\u3067\u6c42\u3081\u305f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u5206\u5272\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u3092\u3001\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u306e\u5bb6\u65cf\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u914d\u5076\u8005\uff1a5,000\u4e07\u5186\u00d7\u7a0e\u738720%-\u63a7\u9664\u984d200\u4e07\u5186=800\u4e07\u5186<br \/>\n\u9577\u7537\u3000\uff1a2<span style=\"font-size: 16px; color: #333333;\">,500\u4e07\u5186\u00d7\u7a0e\u738715%-\u63a7\u9664\u984d50\u4e07\u5186=325\u4e07\u5186<\/span><br \/>\n\u9577\u5973\u3000\uff1a2,500\u4e07\u5186\u00d7\u7a0e\u738715%-\u63a7\u9664\u984d50\u4e07\u5186=325\u4e07\u5186<\/p>\n<\/div>\n<h3>3-8.\u3010\u30b9\u30c6\u30c3\u30d78\u3011\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306f\u30b9\u30c6\u30c3\u30d7\uff17\u3067\u6c42\u3081\u305f\u5404\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u5408\u8a08\u3059\u308b\u3053\u3068\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u306e\u5bb6\u65cf\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306f1,450\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u914d\u5076\u8005800\u4e07\u5186\uff0b\u9577\u7537325\u4e07\u5186\uff0b\u9577\u5973325\u4e07\u5186=1,450\u4e07\u5186<\/p>\n<\/div>\n<h3>3-9.\u3010\u30b9\u30c6\u30c3\u30d79\u3011\u5404\u4eba\u306e\u5b9f\u969b\u306e\u76f8\u7d9a\u5272\u5408\u3092\u3082\u3068\u306b\u5404\u4eba\u306e\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u6700\u5f8c\u306b\u5404\u4eba\u306e\u5b9f\u969b\u306e\u76f8\u7d9a\u5272\u5408\u3092\u3082\u3068\u306b\u3001\u5404\u4eba\u306e\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u3055\u3093\u5bb6\u65cf\u306e\u5b9f\u969b\u306e\u76f8\u7d9a\u5272\u5408\u304c\u3001\u914d\u5076\u800550\uff05\u30fb\u9577\u753730\uff05\u30fb\u9577\u597320\uff05\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u5404\u4eba\u306e\u8ca0\u62c5\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u914d\u5076\u8005\uff1a1,450\u4e07\u5186\u00d750%=725\u4e07\u5186\u3000<span style=\"font-size: 10px;\">\u203b\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7d0d\u7a0e\u984d\u306f0\u5186\u306b\u306a\u308b<\/span><br \/>\n\u9577\u7537\u3000\uff1a<span style=\"font-size: 16px; color: #333333;\">1,450\u4e07\u5186\u00d730%=435\u4e07\u5186\u3000<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u9577\u5973\u3000\uff1a1,450\u4e07\u5186\u00d720%=290\u4e07\u5186<\/span><\/p>\n<\/div>\n<h2>4.\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u8c46\u77e5\u8b58<\/h2>\n<p>\u88dc\u8db3\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u8c46\u77e5\u8b58\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>4-1.\u3010\u8c46\u77e5\u8b581\u3011\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f\u4e16\u754c\u5404\u56fd\u306b\u6bd4\u3079\u3066\u9ad8\u3044<\/h3>\n<p><u>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f\u4e16\u754c\u5404\u56fd\u306b\u6bd4\u3079\u3066\u9ad8\u3044<\/u>\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8ca1\u52d9\u7701\u306b\u3088\u308b\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u304c<span style=\"font-size: 16px; color: #333333;\">10\u5104\u5186\u3092\u8d85\u3048\u308b\u3068\u3001<\/span>\u30a2\u30e1\u30ea\u30ab\u30fb\u30a4\u30ae\u30ea\u30b9\u30fb\u30c9\u30a4\u30c4\u30fb\u30d5\u30e9\u30f3\u30b9\u3068\u3044\u3063\u305f\u4e3b\u8981\u56fd\u306e\u4e2d\u3067\u7a0e\u7387\u304c\u4e00\u756a\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u25a0\u51fa\u5178\uff1a\u8ca1\u52d9\u7701\u8cc7\u6599 <a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/property\/149.pdf\" target=\"_blank\" rel=\"noopener\">\u4e3b\u8981\u56fd\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\uff08\u914d\u5076\u8005\uff0b\u5b50\uff12\u4eba\uff09<\/a><\/p>\n<h3>4-2.\u3010\u8c46\u77e5\u8b582\u3011\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306f\u76f8\u7d9a\u7a0e\u3088\u308a\u3082\u9ad8\u3044\u304c\u3001\u4e00\u6982\u306b\u304a\u5f97\u3068\u306f\u8a00\u3048\u306a\u3044<\/h3>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306f\u76f8\u7d9a\u7a0e\u3088\u308a\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8d08\u4e0e\u306b\u306f\u6bce\u5e74110\u4e07\u5186\u306e\u975e\u8ab2\u7a0e\u67a0\u3084\u3001\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001<u>\u4e00\u6982\u306b\u300c\u8d08\u4e0e\u3088\u308a\u3082\u76f8\u7d9a\u3067\u8ca1\u7523\u3092\u6e21\u3059\u65b9\u304c\u304a\u5f97\u3067\u3059\u3002\u300d\u3068\u306f\u8a00\u3048\u307e\u305b\u3093<\/u>\u3002<\/p>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u8d08\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"noopener\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><\/p>\n<h2>5.\u307e\u3068\u3081<\/h2>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u306a\u3069\u3092\u884c\u3046\u4e2d\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u3001\u7a0e\u984d\u3092\u77e5\u308a\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u6c42\u3081\u65b9\u3092\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u4e00\u756a\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u308b\u3002\u76f8\u7d9a\u7a0e\u306f\u300c\u7a0e\u7387\u3092\u6c42\u3081\u3066\u3001\u7a0e\u984d\u3092\u6c42\u3081\u308b\u300d\u306e\uff12\u6bb5\u968e\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3092\u73fe\u3057\u305f\u56f3\u3092\u3082\u3046\u4e00\u5ea6\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/yl1hoc1vdul-1725841676.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u5bfe\u7b56\u3092\u304a\u8003\u3048\u306e\u307f\u306a\u3055\u3093\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6211\u304c\u5bb6\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f\u3044\u304f\u3089\u306a\u306e\u3060\u308d\u3046\u304b\u2026\uff1f \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u76f8\u7d9a\u5bfe\u7b56\u306a\u3069\u3092\u884c\u3046\u4e2d\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u3001\u7a0e\u984d\u3092\u77e5\u308a\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f10-55%\u306e\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":4594,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[18],"class_list":["post-4600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-18"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4600","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=4600"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4600\/revisions"}],"predecessor-version":[{"id":6829,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4600\/revisions\/6829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/4594"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=4600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=4600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}