{"id":4865,"date":"2024-10-08T10:47:40","date_gmt":"2024-10-08T01:47:40","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4865"},"modified":"2025-07-22T14:03:29","modified_gmt":"2025-07-22T05:03:29","slug":"inheritance-tax-spouse-deduction","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-spouse-deduction","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\uff1f\u8981\u4ef6\u30fb\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p><u>\u300c\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u969c\u5bb3\u8005\u304c\u3044\u308b\u304b\u3089\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u3044\u2026\u3002<br \/>\n\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3084\u3001\u3044\u304f\u3089\u63a7\u9664\u3055\u308c\u308b\u304b\u77e5\u308a\u305f\u3044\uff01\u300d<\/u><\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u304c85\u6b73\u672a\u6e80\u306e\u969c\u5bb3\u8005\u306e\u3068\u304d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f\u3068\u3044\u3046\u5236\u5ea6<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u7a0e\u306e\u8efd\u6e1b\u52b9\u679c\u304c\u3068\u3066\u3082\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b\u3092\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u305f\u4e0a\u3067\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u542b\u3080\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3069\u306e\u3088\u3046\u306b\u9032\u3081\u3066\u3044\u3051\u3070\u826f\u3044\u304b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"5qmu4pt11t2nshn3ayx69d\">1.\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f<\/h2>\n<p><strong>\u200b<span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u304c85\u6b73\u672a\u6e80\u306e\u969c\u5bb3\u8005\u306e\u3068\u304d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f<\/span>\u200b<\/strong>\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u969c\u5bb3\u8005\u306f\u89aa\u65cf\u306e\u8ab0\u304b\u306b\u6276\u990a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6276\u990a\u3057\u3066\u3044\u305f\u89aa\u65cf\u304c\u4ea1\u304f\u306a\u308a\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u969c\u5bb3\u8005\u306b\u591a\u984d\u306e\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3068\u3001\u969c\u5bb3\u8005\u306e\u305d\u306e\u5f8c\u306e\u751f\u6d3b\u304c\u82e6\u3057\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u8d77\u3053\u3089\u306a\u3044\u3088\u3046\u3001\u969c\u5bb3\u8005\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u306e\u304c\u969c\u5bb3\u8005\u63a7\u9664\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306f\u76f8\u7d9a\u7a0e\u306e\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<br \/>\n\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089\u6e1b\u984d\u3059\u308b\u57fa\u790e\u63a7\u9664\u306a\u3069\u3068\u6bd4\u3079\u308b\u3068\u3001\u7a0e\u306e\u8efd\u6e1b\u52b9\u679c\u304c\u3068\u3066\u3082\u9ad8\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u9069\u7528\u3067\u304d\u308b\u4eba<\/th>\n<td style=\"width: 73.9583%;\">\n<p>\u4e0b\u306e\uff14\u3064\u306e\u8981\u4ef6\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba<\/p>\n<ul>\n<li>85\u6b73\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u306a\u3069\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u3053\u3068\uff08\u4e00\u6642\u5c45\u4f4f\u8005\u306e\u5834\u5408\u4f8b\u5916\u3042\u308a\uff09<\/li>\n<li>\u76f8\u7d9a\u306a\u3069\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u3001\u969c\u5bb3\u8005\u203b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\uff08\u76f8\u7d9a\u306e\u653e\u68c4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u4eba\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u63a7\u9664\u3055\u308c\u308b\u984d<\/th>\n<td style=\"width: 73.9583%;\">\u4e00\u822c\u969c\u5bb3\u8005\uff1a(85\u6b73\uff0d\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62)\u00d710\u4e07\u5186<br \/>\n\u7279\u5225\u969c\u5bb3\u8005\uff1a(85\u6b73\uff0d\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62)\u00d720\u4e07\u5186<br \/>\n\uff08\u5e74\u6570\u3092\u8a08\u7b97\u3057\u305f\u7d50\u679c1\u5e74\u672a\u6e80\u306e\u671f\u9593\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u6709\u5229\u306b\u306a\u308b\u3088\u3046\u306b\u5207\u308a\u4e0a\u3052\u30661\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u9069\u7528\u3059\u308b\u969b\u306e\u624b\u7d9a\u304d<\/th>\n<td style=\"width: 73.9583%;\">\n<p><span style=\"font-size: 16px; color: #333333;\">\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8<\/span><\/p>\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7b2c6\u8868\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d<\/li>\n<li>\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u969c\u5bb3\u8005\u624b\u5e33\u306e\u30b3\u30d4\u30fc\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u76f8\u8ac7\u5148<\/th>\n<td style=\"width: 73.9583%;\">\n<p>\u4e3b\u306a\u76f8\u8ac7\u5148\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u7b87\u6240<\/p>\n<ul>\n<li>\u7a0e\u7406\u58eb<\/li>\n<li>\u6240\u8f44\u306e\u7a0e\u52d9\u7f72<\/li>\n<li>\u56fd\u7a0e\u5e81\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/li>\n<li>\u7a0e\u7406\u58eb\u4f1a\u306e\u7d0d\u7a0e\u8005\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"vipsx9prfqlr32olnoyl29\">1-1.\u9069\u7528\u3067\u304d\u308b\u4eba<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u8981\u4ef6\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>85\u6b73\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u306a\u3069\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u3053\u3068\uff08\u4e00\u6642\u5c45\u4f4f\u8005\u306e\u5834\u5408\u4f8b\u5916\u3042\u308a\uff09<\/li>\n<li>\u76f8\u7d9a\u306a\u3069\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u3001\u969c\u5bb3\u8005<span style=\"font-size: 12px;\">\u203b<\/span>\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\uff08\u76f8\u7d9a\u306e\u653e\u68c4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u4eba\uff09<\/li>\n<\/ul>\n<\/div>\n<h4 id=\"92n44xshaiwupka788yk\">\u203b \u969c\u5bb3\u8005\u3068\u306f<\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306b\u304a\u3051\u308b\u969c\u5bb3\u8005\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u4e00\u822c\u969c\u5bb3\u8005\u30fb\u7279\u5225\u969c\u5bb3\u8005\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u305d\u308c\u305e\u308c\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u3005\u3067\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81HP\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u4e00\u822c\u969c\u5bb3\u8005\u306e\u7bc4\u56f2\u300d\u300c\u7279\u5225\u969c\u5bb3\u8005\u306e\u7bc4\u56f2\u300d\u306e\u4e2d\u304b\u3089\u4ee3\u8868\u7684\u306a\u3082\u306e\u3092\u3001\u5e73\u6613\u306a\u8a00\u8449\u3067\u66f8\u304d\u63db\u3048\u3066\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u539f\u6587\u3092\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u304b\u305f\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/08.htm#a-19_4_1\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP \u6cd5\u4ee4\u89e3\u91c8\u901a\u9054 \u7b2c19\u6761\u306e4\u300a\u969c\u5bb3\u8005\u63a7\u9664\u300b\u95a2\u4fc2<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4167.htm\">No.4167\u3000\u969c\u5bb3\u8005\u306e\u7a0e\u984d\u63a7\u9664<\/a>\u300d\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u4e00\u822c\u969c\u5bb3\u8005<\/th>\n<td style=\"width: 79.5296%;\">\n<ul>\n<li>\u5150\u7ae5\u76f8\u8ac7\u6240\u3001\u77e5\u7684\u969c\u5bb3\u8005\u66f4\u751f\u76f8\u8ac7\u6240\u3001\u7cbe\u795e\u4fdd\u5065\u798f\u7949\u30bb\u30f3\u30bf\u30fc\u3001\u7cbe\u795e\u4fdd\u5065\u6307\u5b9a\u533b\u306e\u5224\u5b9a\u306b\u3088\u308a\u77e5\u7684\u969c\u5bb3\u8005\u3068\u3055\u308c\u305f\u65b9\uff08\u91cd\u5ea6\u306e\u77e5\u7684\u969c\u5bb3\u8005\u3068\u3055\u308c\u305f\u65b9\u3092\u9664\u304f\uff09<\/li>\n<li>\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e332\u30fb3\u7d1a\u306e\u65b9<\/li>\n<li>\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e333\uff5e6\u7d1a\u306e\u65b9<\/li>\n<li>\u7642\u80b2\uff08\u611b\u8b77\uff09\u624b\u5e333~4\u5ea6\uff08B\u30fbC\uff09\u306e\u65b9<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u7279\u5225\u969c\u5bb3\u8005<\/th>\n<td style=\"width: 79.5296%;\">\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u5150\u7ae5\u76f8\u8ac7\u6240\u3001\u77e5\u7684\u969c\u5bb3\u8005\u66f4\u751f\u76f8\u8ac7\u6240\u3001\u7cbe\u795e\u4fdd\u5065\u798f\u7949\u30bb\u30f3\u30bf\u30fc\u3001\u7cbe\u795e\u4fdd\u5065\u6307\u5b9a\u533b\u306e\u5224\u5b9a\u306b\u3088\u308a\u91cd\u5ea6\u306e\u77e5\u7684\u969c\u5bb3\u8005\u3068\u3055\u308c\u305f\u65b9<\/span><\/li>\n<li>\u8eab\u4f53\u969c\u5bb3\u80051\u30fb2\u7d1a\u306e\u65b9<\/li>\n<li>\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e331\u7d1a\u306e\u65b9<\/li>\n<li>\u7642\u80b2\uff08\u611b\u8b77\uff09\u624b\u5e331\uff5e2\u5ea6\uff08A\uff09\u306e\u65b9<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u7642\u80b2\uff08\u611b\u8b77\uff09\u624b\u5e33\u306f\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u547c\u3073\u540d\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u3001<u>\u4ecb\u8b77\u4fdd\u967a\u306b\u304a\u3044\u3066\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u7a0e\u5236\u306b\u304a\u3044\u3066\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u5225\u9014\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u8a8d\u5b9a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305a\u306f\u969c\u5bb3\u306e\u3042\u308b\u65b9\u304c\u4f4f\u6c11\u767b\u9332\u3092\u3057\u3066\u3044\u308b\u5e02\u533a\u753a\u6751\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/u><\/p>\n<h3 id=\"wyh6rddn4pfcjz0qcwhh4l\">1-2.\u63a7\u9664\u3055\u308c\u308b\u984d<\/h3>\n<p><span style=\"font-size: 16px; color: #383838;\">\u4e00\u822c\u969c\u5bb3\u8005\u3068\u7279\u5225\u969c\u5bb3\u8005\u3067\u306f\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><span style=\"font-size: 16px; color: #333333;\">\u4e00\u822c\u969c\u5bb3\u8005\u306e\u63a7\u9664\u984d<\/span><\/th>\n<td style=\"width: 72.2135%;\"><span style=\"font-size: 16px; color: #333333;\">(85\u6b73\uff0d\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62)\u00d7<strong><span class=\"f-marker-y\">10\u4e07\u5186<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<th>\u7279\u5225\u969c\u5bb3\u8005\u306e\u63a7\u9664\u984d<\/th>\n<td style=\"width: 72.2135%;\"><span style=\"font-size: 16px; color: #333333;\">(85\u6b73\uff0d\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62)\u00d7<strong><span class=\"f-marker-y\">20\u4e07\u5186<\/span><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62\u306f\u6e80\u5e74\u9f62\u3067\u3059\u3002\uff08\u5e74\u6570\u3092\u8a08\u7b97\u3057\u305f\u7d50\u679c1\u5e74\u672a\u6e80\u306e\u671f\u9593\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u6709\u5229\u306b\u306a\u308b\u3088\u3046\u306b\u5207\u308a\u4e0a\u3052\u30661\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\uff09<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/v9szzdw6yn-1737604882.png\" class=\"fr-draggable\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" \/><\/p>\n<h4 id=\"xrcfyh2rkhpv3kslxrcmr\">\u203b\u300c\u76f8\u7d9a\u7a0e\u984d\uff1c\u969c\u5bb3\u8005\u63a7\u9664\u984d\u300d\u306e\u5834\u5408<\/h4>\n<p><u>\u969c\u5bb3\u8005\u672c\u4eba\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306f\u3001\u305d\u306e\u969c\u5bb3\u8005\u306e\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/u>\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u914d\u5076\u8005\u3001\u76f4\u7cfb\u8840\u65cf\u3001\u5144\u5f1f\u59c9\u59b9\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u3092\u53d7\u3051\u3066\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306a\u3063\u305f\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u306f\u306a\u3044\u304c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u306e\u3053\u3068\u3067\u3059\u3002\u6276\u990a\u7fa9\u52d9\u8005\u304c\u8907\u6570\u4eba\u3044\u308b\u3068\u304d\u306f\u3001\u5354\u8b70\u306e\u4e0a\u63a7\u9664\u984d\u3092\u5272\u308a\u632f\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u6761\u6587\u306b\u3001\u300c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u300d\u3068\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u969c\u5bb3\u8005\u306e\u65b9\u304c\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u3068\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5206\u3092\u6276\u990a\u7fa9\u52d9\u8005\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3082\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5c11\u984d\u3067\u3082\u3088\u3044\u306e\u3067\u969c\u5bb3\u8005\u306e\u65b9\u304c\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/919svmz4zr-1737604895.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"1519\" height=\"832\" \/><\/p>\n<h3 id=\"q38nmp9nn6i80f52bu7xcl\">1-3.\u9069\u7528\u3059\u308b\u969b\u306e\u624b\u7d9a\u304d<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7b2c6\u8868\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d<\/li>\n<li>\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u969c\u5bb3\u8005\u624b\u5e33\u306e\u30b3\u30d4\u30fc\u306a\u3069\uff09<br \/>\n<span style=\"font-size: 12px;\">\u203b\u969c\u5bb3\u8005\u624b\u5e33\u306e\u7533\u8acb\u4e2d\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u533b\u5e2b\u306e\u8a3a\u65ad\u66f8\u3082\u8a3c\u660e\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/span><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/ipuzl0mv8lr-1723512259.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001<a href=\"#vyt9ncolfk93g4y5n918g5\" target=\"_self\" rel=\"noopener\">2-1.\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\uff10\u5186\u3068\u306a\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981<\/a>\u306b\u8a73\u3057\u304f\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\uff10\u5186\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"b1eqgt74rolry52fxo0q\">1-4.\u76f8\u8ac7\u5148<\/h3>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306b\u95a2\u3059\u308b\u4e3b\u306a\u76f8\u8ac7\u5148\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u7b87\u6240\u3067\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u8ac7\u5148<\/th>\n<th style=\"text-align: center;\">\u62c5\u5f53\u8005<\/th>\n<th style=\"text-align: center;\">\u8cbb\u7528<\/th>\n<th style=\"text-align: center;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 32.0312%; text-align: center; background-color: #ffffff;\">\u7a0e\u7406\u58eb<\/td>\n<td style=\"width: 13.6442%; text-align: center;\">\u7a0e\u7406\u58eb<\/td>\n<td style=\"width: 11.2288%; text-align: center;\">\u6709\u6599<\/td>\n<td style=\"width: 42.9379%; text-align: left;\">\u7a0e\u7406\u58eb\u3092\u9078\u3076\u969b\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-consultation#\uff15\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3092\u9078\u3076\uff15\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/a>\u3092\u8e0f\u307e\u3048\u3066\u304a\u63a2\u3057\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.0312%; text-align: center; background-color: #ffffff;\">\u6240\u8f44\u306e\u7a0e\u52d9\u7f72<\/td>\n<td style=\"width: 13.6442%; text-align: center;\">\u7a0e\u52d9\u7f72\u8077\u54e1<\/td>\n<td style=\"width: 11.2288%; text-align: center;\">\u7121\u6599<\/td>\n<td style=\"width: 42.9379%; text-align: left;\">\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306f\u56fd\u7a0e\u5e81HP<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a>\u3067\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.0312%; text-align: center; background-color: #ffffff;\">\u56fd\u7a0e\u5e81\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/td>\n<td style=\"width: 13.6442%; text-align: center;\">\u56fd\u7a0e\u5e81\u8077\u54e1<\/td>\n<td style=\"width: 11.2288%; text-align: center;\">\u7121\u6599<\/td>\n<td style=\"width: 42.9379%; text-align: left;\">\u96fb\u8a71\u756a\u53f7\u306f<a href=\"tel:0570-00-5901\" target=\"_blank\" rel=\"noopener\">0570-00-5901<\/a>\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.0312%; text-align: center; background-color: #ffffff;\">\u7a0e\u7406\u58eb\u4f1a\u306e\u7d0d\u7a0e\u8005\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/td>\n<td style=\"width: 13.6442%; text-align: center;\">\u7a0e\u7406\u58eb<\/td>\n<td style=\"width: 11.2288%; text-align: center;\">\u7121\u6599<\/td>\n<td style=\"width: 42.9379%; text-align: left;\">\u65e5\u672c\u7a0e\u7406\u58eb\u9023\u5408\u4f1a\u306e<a href=\"https:\/\/www.nichizeiren.or.jp\/consultation\/info\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u4f1a\u306e\u76f8\u8ac7\u4f1a<\/a>\u3067\u958b\u50ac\u5834\u6240\u30fb\u65e5\u6642\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u306e\u307f\u304c\u6709\u6599\u3067\u3001\u4ed6\u306e\uff13\u7b87\u6240\u306f\u7121\u6599\u3067\u76f8\u8ac7\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<u>\u7121\u6599\u3067\u76f8\u8ac7\u3067\u304d\u308b\u306e\u306f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u4e00\u822c\u7684\u306a\u9069\u7528\u8981\u4ef6\u3084\u3001<span style=\"font-size: 16px; color: #333333;\">\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u306e\u4e00\u822c\u7684\u306a\u66f8\u304d\u65b9\u306a\u3069\u3001<\/span>\u300c\u4e00\u822c\u7684\u306a\u3053\u3068\u300d\u306b\u9650\u3089\u308c\u307e\u3059<\/u>\u3002<\/p>\n<p>\u300c\u3054\u81ea\u8eab\u306e\u5834\u5408\u3001\u969c\u5bb3\u8005\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u306e\u304b\u300d\u300c\u3054\u81ea\u8eab\u306e\u5834\u5408\u306e\u3001\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306f\u3044\u304f\u3089\u306a\u306e\u304b\u300d\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u4ee3\u884c\u300d\u3068\u3044\u3063\u305f\u500b\u5225\u5177\u4f53\u7684\u306a\u76f8\u8ac7\u3084\u4f9d\u983c\u3092\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u6709\u6599\u3067\u76f8\u8ac7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-consultation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306f\u3069\u3053\u306b\u3059\u308b\u306e\u304c\u826f\u3044\u306e\u304b\uff1f<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"rwv8aynm7reh4s6nw5pfd\">2.\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3067\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\uff12\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u6642\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\uff12\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"vyt9ncolfk93g4y5n918g5\">2-1.\u3010\u30dd\u30a4\u30f3\u30c81\u3011\u9069\u7528\u5f8c\u306e\u7a0e\u984d\u304c\uff10\u5186\u3068\u306a\u308c\u3070\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\uff10\u5186\u3068\u306a\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<u>\u305f\u3068\u3048\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u63d0\u51fa\u3057\u306a\u304f\u3068\u3082\u3001\u8a08\u7b97\u904e\u7a0b\u3084\u63a7\u9664\u984d\u306f\u8a18\u9332\u3068\u3057\u3066\u6b8b\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/u>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u969c\u5bb3\u8005\u3067\u3042\u308b\u5b50\u4f9b\u3092\u6276\u990a\u3057\u3066\u3044\u305f\u7236\u89aa\u304c\u4eca\u56de\u4ea1\u304f\u306a\u308a\u3001\u6bcd\u89aa\u304c\u5b58\u547d\u306e\u5834\u5408\u306a\u3069\u306f\u3001\u6bcd\u89aa\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u518d\u3073\u969c\u5bb3\u8005\u3067\u3042\u308b\u5b50\u4f9b\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6bcd\u89aa\u306e\u76f8\u7d9a\u306b\u304a\u3051\u308b\u969c\u5bb3\u8005\u63a7\u9664\u306e\u8a08\u7b97\u306b\u306f\u3001\u7236\u89aa\u306e\u76f8\u7d9a\u306e\u6642\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306e\u984d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6bcd\u89aa\u306e\u76f8\u7d9a\u306e\u6642\u306b\u5099\u3048\u3066\u3001\u8a08\u7b97\u904e\u7a0b\u3084\u63a7\u9664\u984d\u3092\u8a18\u9332\u3068\u3057\u3066\u6b8b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u6bcd\u89aa\u306e\u76f8\u7d9a\u306b\u304a\u3051\u308b\u969c\u5bb3\u8005\u63a7\u9664\u306e\u8a08\u7b97\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"qhmdzprus9kj1ooppkhce\">2-2.\u3010\u30dd\u30a4\u30f3\u30c82\u3011\u904e\u53bb\u306b\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u63a7\u9664\u984d\u304c\u5236\u9650\u3055\u308c\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u904e\u53bb\u306b\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u63a7\u9664\u984d\u304c\u5236\u9650\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3092\u5229\u7528\u3067\u304d\u308b\u306e\u306f\uff11\u56de\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4f8b\u3048\u3070\u3001\u969c\u5bb3\u8005\u3067\u3042\u308b\u5b50\u4f9b\u3092\u6276\u990a\u3057\u3066\u3044\u305f\u7236\u89aa\u304c\u4eca\u56de\u4ea1\u304f\u306a\u308a\u3001\u6bcd\u89aa\u304c\u5b58\u547d\u306e\u5834\u5408\u306a\u3069\u306f\u3001\u6bcd\u89aa\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u518d\u3073\u969c\u5bb3\u8005\u3067\u3042\u308b\u5b50\u4f9b\u306f\u969c\u5bb3\u8005\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\uff12\u56de\u76ee\u306e\u76f8\u7d9a\u3067\u9069\u7528\u3067\u304d\u308b\u969c\u5bb3\u8005\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>(85\u6b73\uff0d2\u56de\u76ee\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62\uff09\u00d710\u4e07\u5186<span style=\"font-size: 12px;\">\u203b1<\/span><\/li>\n<li>(85\u6b73\uff0d1\u56de\u76ee\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62\uff09\u00d710\u4e07\u5186<span style=\"font-size: 12px; color: #333333;\">\u203b1<\/span>\uff0d1\u56de\u76ee\u306e\u63a7\u9664\u984d<br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u203b1\u3000\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f20\u4e07\u5186<\/span><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"x49nqh6ipmdmo6lsrys03o\">3.\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"kxtd8wy90pqlmdfi5tohi8\">Q.\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u3089\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306f\u9069\u7528\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><u>A.\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u73fe\u6cc1\u306b\u304a\u3044\u3066\u3001\u660e\u3089\u304b\u306b\u969c\u5bb3\u8005\u624b\u5e33\u306b\u8a18\u8f09\u3055\u308c\u308b\u7a0b\u5ea6\u306e\u969c\u5bb3\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u969c\u5bb3\u8005\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u3001<u>\u5e02\u533a\u753a\u6751\u9577\u306a\u3069\u306b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u8a8d\u5b9a\u66f8\u300d\u3092\u7533\u8acb<\/u>\u3057\u3001\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e0a\u3067\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u53c2\u8003\uff1a<a href=\"https:\/\/www.city.saitama.lg.jp\/007\/007\/007\/p002688_d\/fil\/syougaisyakouzyosinseisyo.pdf\" target=\"_blank\" rel=\"noopener\">\u3055\u3044\u305f\u307e\u5e02 \u969c\u5bb3\u8005\u63a7\u9664\u5bfe\u8c61\u8005\u8a8d\u5b9a\u66f8\u4ea4\u4ed8\u7533\u8acb\u66f8<\/a><\/p>\n<h3 id=\"nq3n6ylokhv9335n60srl\">Q.\u7642\u80b2\u624b\u5e33\u3092\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u305f\u3089\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306f\u9069\u7528\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><u><u>A.<\/u>\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u7642\u80b2\u624b\u5e33\u306f\u77e5\u7684\u969c\u5bb3\u304c\u3042\u308b\u3068\u5224\u5b9a\u3055\u308c\u305f\u4eba\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u624b\u5e33\u3067\u3059\u306e\u3067\u3001\u7642\u80b2\u624b\u5e33\u3092\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u305f\u3089\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"sv1xczfydl0xxa06pvsac\">Q.\u7956\u7236\u304c\u969c\u5bb3\u306e\u3042\u308b\u5b6b\u306b\u907a\u7523\u3092\u6b8b\u3057\u305f\u5834\u5408\u3001\u5b6b\u306f\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><u><u>A.<\/u>\u57fa\u672c\u7684\u306b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<p><a href=\"#vipsx9prfqlr32olnoyl29\" target=\"_self\" rel=\"noopener\">1-1.\u9069\u7528\u3067\u304d\u308b\u4eba<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u4eba\u306e\u8981\u4ef6\u306e\uff11\u3064\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\u3068\u3044\u3046\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<u>\u5b6b\u306f\u7956\u7236\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044<\/u>\u306e\u3067\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7956\u7236\u306e\u990a\u5b50\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u305f\u3081\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u8ab0\u306a\u306e\u304b\uff1f\u8ff7\u3044\u3084\u3059\u304410\u306e\u4e8b\u4f8b\u3064\u304d<\/a>\u306b\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u9069\u5b9c\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"zo1hd0uy9vnq00dqu05f\">4.\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u542b\u3080\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><strong><span style=\"color: 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\/>\n\u76f8\u7d9a\u958b\u59cb\u5f8c\u306f\u4f55\u304b\u3068\u5fd9\u3057\u3044\u6642\u671f\u3067\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u5fd9\u3057\u3044\u6642\u671f\u306b200\u6642\u9593\u3082\u306e\u6642\u9593\u3092\u637b\u51fa\u3059\u308b\u3053\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u65b9\u306b\u3068\u3063\u3066\u3001\u304b\u306a\u308a\u306e\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u306e\u65b9\u3054\u81ea\u8eab\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u306e\u306b\u8981\u3059\u308b\u6642\u9593\u306f\u3001\u7d0410\u6642\u9593\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/u>\u6545\u4eba\u3092\u5072\u3076\u6642\u9593\u3092\u6301\u3061\u3001\u3054\u81ea\u8eab\u306e\u751f\u6d3b\u306b\u652f\u969c\u3092\u304d\u305f\u3055\u305a\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u3082\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u306b\u306f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u4ee5\u5916\u306b\u3082\u3001\u69d8\u3005\u306a\u7279\u4f8b\u3084\u6e1b\u984d\u8981\u7d20\u304c\u3042\u308a\u307e\u3059\u3002<br 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rel=\"noopener\">\u76f8\u7d9a\u7a0e\u984d\u3092\u5897\u6e1b\u3055\u305b\u308b\u4e3b\u306a\u7279\u4f8b\u3084\u7a0e\u984d\u63a7\u9664<\/a><\/p>\n<p>\u25a0\u306a\u305c\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\u304b\u3001\u3082\u3063\u3068\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant\" target=\"_blank\" rel=\"noopener\">\u306a\u305c\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u306f\u30b3\u30b9\u30d1\u304c\u9ad8\u3044\u9078\u629e\u3068\u8a00\u3048\u308b\u306e\u304b\uff1f<\/a><\/p>\n<h2 id=\"qfdift0ytzpjgovxuca29a\">5.\u307e\u3068\u3081<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b\u3092\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u305f\u4e0a\u3067\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u542b\u3080\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3069\u306e\u3088\u3046\u306b\u9032\u3081\u3066\u3044\u3051\u3070\u826f\u3044\u304b\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u304b\u304c\u308f\u304b\u308b\u4e00\u89a7\u8868\u3092\u3082\u3046\u4e00\u5ea6\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 45.5575%;\">\u9069\u7528\u3067\u304d\u308b\u4eba<\/th>\n<td style=\"width: 54.3828%;\">\n<p>\u4e0b\u306e\uff14\u3064\u306e\u8981\u4ef6\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba<\/p>\n<ul>\n<li>85\u6b73\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u306a\u3069\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u3053\u3068\uff08\u4e00\u6642\u5c45\u4f4f\u8005\u306e\u5834\u5408\u4f8b\u5916\u3042\u308a\uff09<\/li>\n<li>\u76f8\u7d9a\u306a\u3069\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u3001\u969c\u5bb3\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\uff08\u76f8\u7d9a\u306e\u653e\u68c4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u4eba\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 45.5575%;\">\u63a7\u9664\u3055\u308c\u308b\u984d<\/th>\n<td style=\"width: 54.3828%;\">\u4e00\u822c\u969c\u5bb3\u8005\uff1a(85\u6b73\uff0d\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62)\u00d710\u4e07\u5186<br \/>\n\u7279\u5225\u969c\u5bb3\u8005\uff1a(85\u6b73\uff0d\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62)\u00d720\u4e07\u5186<br \/>\n\uff08\u5e74\u6570\u3092\u8a08\u7b97\u3057\u305f\u7d50\u679c1\u5e74\u672a\u6e80\u306e\u671f\u9593\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u6709\u5229\u306b\u306a\u308b\u3088\u3046\u306b\u5207\u308a\u4e0a\u3052\u30661\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 45.5575%;\">\u9069\u7528\u3059\u308b\u969b\u306e\u624b\u7d9a\u304d<\/th>\n<td style=\"width: 54.3828%;\">\n<p><span style=\"font-size: 16px; color: #333333;\">\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8<\/span><\/p>\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7b2c6\u8868\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d<\/li>\n<li>\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u969c\u5bb3\u8005\u624b\u5e33\u306e\u30b3\u30d4\u30fc\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 45.5575%;\">\u76f8\u8ac7\u5148<\/th>\n<td style=\"width: 54.3828%;\">\n<p>\u4e3b\u306a\u76f8\u8ac7\u5148\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u7b87\u6240<\/p>\n<ul>\n<li>\u7a0e\u7406\u58eb<\/li>\n<li>\u6240\u8f44\u306e\u7a0e\u52d9\u7f72<\/li>\n<li>\u56fd\u7a0e\u5e81\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/li>\n<li>\u7a0e\u7406\u58eb\u4f1a\u306e\u7d0d\u7a0e\u8005\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3092\u304a\u8abf\u3079\u306e\u307f\u306a\u3055\u3093\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u969c\u5bb3\u8005\u304c\u3044\u308b\u304b\u3089\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u3044\u2026\u3002 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