{"id":4934,"date":"2024-10-15T14:33:20","date_gmt":"2024-10-15T05:33:20","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4934"},"modified":"2025-07-22T11:11:33","modified_gmt":"2025-07-22T02:11:33","slug":"inheritance-tax-assessment-amount","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-assessment-amount","title":{"rendered":"\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u4ed6\u306e\u4fa1\u984d\u3068\u306e\u9055\u3044\u3001\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><u>\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u3001\u306a\u306b\uff1f\u300d<\/u><br \/>\n<u>\u300c\u3069\u3046\u3084\u3063\u3066\u8a08\u7b97\u3059\u308b\u306e\uff1f\u300d<\/u><\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306e\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u7acb\u3066\u308b\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention 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id=\"qmrw92bxjq4zg6l3nh1bh\">1.\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u6642\u306e\u8ca1\u7523\u306e\u4fa1\u984d<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u516c\u5e73\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u56fd\u7a0e\u5e81\u304c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3068\u3044\u3046\u8a55\u4fa1\u65b9\u6cd5\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u57fa\u3065\u3044\u3066\u8a55\u4fa1\u3057\u305f\u3001\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/gk9zug3jkb-1728970056.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"5dq7is7l1e6nzrfitcefr\">2.\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308b<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3093\u3067\u884c\u3044\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u30b9\u30c6\u30c3\u30d7\uff11\u306e\u6b63\u5473\u306e\u907a\u7523\u7dcf\u984d\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u7523\u306e\u4fa1\u984d\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u308b\u3053\u3068\u306f\u3001\u307e\u305a\u6700\u521d\u306b\u3059\u3079\u304d\u3053\u3068\u306e\uff11\u3064\u3068\u8a00\u3048\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\/10\/p8bs9y76ik-1723007079.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"qpvi07qgkfxxejl47v9hn\">3.\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/strong>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u8ca1\u7523\u540d\u3092\u30af\u30ea\u30c3\u30af\u3044\u305f\u3060\u3051\u308b\u3068\u3001\u5404\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u8a73\u7d30\u304c\u8a18\u8f09\u3055\u308c\u305f\u30da\u30fc\u30b8\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th class=\"\" style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#3\" target=\"_blank\" rel=\"noopener\">\u5b85\u5730<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%; text-align: left;\">\u8def\u7dda\u4fa1\u65b9\u5f0f\uff1a\u8def\u7dda\u4fa1\u00d7\u88dc\u6b63\u7387\u30fb\u52a0\u7b97\u7387\u00d7\u5730\u7a4d<br \/>\n\u500d\u7387\u65b9\u5f0f\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/farmland-inheritance-tax-evaluation#3\" target=\"_blank\" rel=\"noopener\">\u8fb2\u5730<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/kashitakuchi-hyoka\/#i-2\" target=\"_blank\" rel=\"noopener\">\u501f\u5730\u6a29<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u8def\u7dda\u4fa1\u65b9\u5f0f\u307e\u305f\u306f\u500d\u7387\u65b9\u5f0f\u306e\u8a55\u4fa1\u984d\u2715\u501f\u5730\u6a29\u5272\u5408<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/kashitakuchi-hyoka\/#i\" target=\"_blank\" rel=\"noopener\">\u8cb8\u5b85\u5730<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u8def\u7dda\u4fa1\u65b9\u5f0f\u307e\u305f\u306f\u500d\u7387\u65b9\u5f0f\u306e\u8a55\u4fa1\u984d\u2715\uff081<span style=\"font-size: medium; color: #333333;\">\uff0d<\/span>\u501f\u5730\u6a29\u5272\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#4\" target=\"_blank\" rel=\"noopener\">\u81ea\u7528\u5bb6\u5c4b<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u27151.0<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#4-2\" target=\"_blank\" rel=\"noopener\">\u8cb8\u5bb6<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u81ea\u7528\u5bb6\u5c4b\u306e\u4fa1\u984d\u2715\uff081\uff0d30\uff05\u2715\u8cc3\u8cb8\u5272\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><span style=\"color: #f37934;\">\u9810\u8caf\u91d1<\/span><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u5143\u91d1 \uff0b \u65e2\u7d4c\u904e\u5229\u606f\u306e\u624b\u53d6\u984d<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/kabushiki-hyoka\/#i\" target=\"_blank\" rel=\"noopener\">\u4e0a\u5834\u682a\u5f0f<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u6b21\u306e4\u9805\u76ee\u306e\u3046\u3061\u3001\u6700\u3082\u4f4e\u3044\u91d1\u984d<br \/>\n\u3000\u30fb\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6700\u7d42\u4fa1\u683c<br \/>\n\u3000\u30fb\u76f8\u7d9a\u958b\u59cb\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d<br \/>\n\u3000\u30fb\u76f8\u7d9a\u958b\u59cb\u6708\u306e\u524d\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d<br \/>\n\u3000\u30fb\u76f8\u7d9a\u958b\u59cb\u6708\u306e\u524d\u3005\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/investmenttrust-inheritancetax\" target=\"_blank\" rel=\"noopener\">\u6295\u8cc7\u4fe1\u8a17<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">1\u53e3\u5f53\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u00d7\u53e3\u6570\uff0d\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff0d\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u304a\u3088\u3073\u89e3\u7d04\u624b\u6570\u6599\u3000\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4641.htm\" target=\"_blank\" rel=\"noopener\">\u516c\u793e\u50b5<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u5238\u9762\u984d100\u5186\u5f53\u305f\u308a\u306e\u8a55\u4fa1\u984d \uff0b \u65e2\u7d4c\u904e\u5229\u606f\u306e\u624b\u53d6\u984d<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/death-insurance-benefit-beneficiary-inheritance\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u4fdd\u967a\u91d1<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u53d7\u53d6\u91d1\u984d\uff0d\u751f\u547d\u4fdd\u967a\u91d1\u975e\u8ab2\u7a0e\u91d1\u984d\uff08500\u4e07\u5186\u2715\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/death-retirement-allowance\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u9000\u8077\u91d1<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u53d7\u53d6\u91d1\u984d\uff0d\u9000\u8077\u624b\u5f53\u91d1\u975e\u8ab2\u7a0e\u91d1\u984d\uff08500\u4e07\u5186\u2715\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/shinkokumore\/\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u306b\u95a2\u3059\u308b\u6a29\u5229<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u89e3\u7d04\u8fd4\u623b\u91d1\u76f8\u5f53\u984d<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/car-inheritance-tax#34\" target=\"_blank\" rel=\"noopener\">\u81ea\u5bb6\u7528\u8eca<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u683c\uff08\u4e2d\u53e4\u5e02\u5834\u306e\u76f8\u5834\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong><a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/tyousyu\/140627\/05\/03.htm\" target=\"_blank\" rel=\"noopener\">\u9aa8\u8463\u54c1\u30fb\u7f8e\u8853\u54c1\u306a\u3069<\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u5c02\u9580\u5bb6\u306b\u3088\u308b\u9451\u5b9a\u4fa1\u984d\u7b49<\/td>\n<\/tr>\n<tr>\n<th class=\"\" style=\"text-align: center;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/golf-membership-inheritance-tax-evaluation\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f37934;\">\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29<\/span><\/a><\/strong><\/th>\n<td style=\"width: 73.6256%;\">\u53d6\u5f15\u76f8\u5834 \u00d7 0.7\uff08\u53d6\u5f15\u76f8\u5834\u304c\u3042\u308a\u9810\u8a17\u91d1\u304c\u306a\u3044\u5834\u5408\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"6srbvcg26ipgr1df4j86cw\">4.\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306f\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3068\u3044\u3046\u30de\u30cb\u30e5\u30a2\u30eb\u306b\u6cbf\u3063\u3066\u884c\u3046\u3068<a href=\"#qmrw92bxjq4zg6l3nh1bh\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0<\/a>\u3067\u89e3\u8aac\u3057\u305f\u306e\u3067\u3001\u300c\u305d\u306e\u901a\u308a\u306b\u8a08\u7b97\u3059\u308c\u3070\u3044\u3044\u3060\u3051\u3067\u3057\u3087\u3002\u300d\u3068\u601d\u308f\u308c\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3057\u304b\u3057\u3001\u305d\u3093\u306a\u7c21\u5358\u306b\u3067\u304d\u306a\u3044\u306e\u304c\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3053\u3061\u3089\u306e\u8cc7\u6599\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/nx7rggc0g5-1721873480.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 64.84%;\" class=\"fr-draggable\" \/><\/p>\n<p style=\"text-align: right;\">\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602.htm\" target=\"_blank\" rel=\"noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u3088\u304f\u3042\u308b\u7a0e\u306e\u8cea\u554f\uff09No.4602\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1<\/a>\u3000\u3088\u308a\u5f15\u7528<\/p>\n<p>\u3053\u3061\u3089\u306f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8a18\u8ff0\u3067\u3059\u3002<br \/>\n\u521d\u3081\u3066\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046\u65b9\u304c\u3001\u3053\u306e\u8a18\u8ff0\u3092\u8aad\u3093\u3067\u3059\u3050\u306b\u8a55\u4fa1\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3001\u3054\u81ea\u8eab\u304c\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u5f53\u3066\u306f\u3081\u3066\u8003\u3048\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306f\u3001\u7121\u7406\u3092\u305b\u305a\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u4e00\u756a\u5b89\u5fc3\u3067\u3059\u306d\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant#45\" target=\"_blank\" rel=\"noopener\">\u306a\u305c\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u306f\u3001\u30b3\u30b9\u30d1\u306e\u9ad8\u3044\u9078\u629e\u306a\u306e\u304b\uff1f<\/a><\/p>\n<h4>\u203b\u5168\u4f53\u306e\u7d0486%\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b<\/h4>\n<p>\u5b9f\u969b\u306b\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6\u306f86.3%\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5168\u4f53\u306e\u7d0486%\u3068\u3044\u3046\u591a\u304f\u306e\u65b9\u304c\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u3092\u542b\u3080\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u30c7\u30fc\u30bf\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/xl0wdxmz6z-1750743394.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"963\" height=\"385\" \/><\/p>\n<p style=\"text-align: right;\">\u203b\u51fa\u5178\uff1a\uff3b\u56fd\u7a0e\u5e81\uff3d<a href=\"https:\/\/www.mof.go.jp\/about_mof\/policy_evaluation\/nta\/fy2023\/evaluation\/202410ntahyoka.pdf#page=158\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6 \u56fd\u7a0e\u5e81\u5b9f\u7e3e\u8a55\u4fa1\u66f8<\/a><\/p>\n<h2 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[&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":4929,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-4934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zaisan"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4934","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=4934"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4934\/revisions"}],"predecessor-version":[{"id":6847,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4934\/revisions\/6847"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/4929"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=4934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=4934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}