{"id":4972,"date":"2024-10-17T12:16:00","date_gmt":"2024-10-17T03:16:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4972"},"modified":"2025-07-22T13:54:20","modified_gmt":"2025-07-22T04:54:20","slug":"inheritance-tax-statute-of-limitations-2","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-statute-of-limitations-2","title":{"rendered":"\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6642\u52b9\u306f\u539f\u5247\uff15\u5e74\uff5c\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u7533\u544a\u3059\u3079\u304d\uff1f"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u306e\u6642\u52b9\u306f\u3044\u3064\uff1f\u300d<br \/>\n\u300c\u30bf\u30f3\u30b9\u9810\u91d1\u3084\u540d\u7fa9\u9810\u91d1\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u3057\u306a\u304f\u3066\u3082\u3001\u3069\u3046\u305b\u30d0\u30ec\u306a\u3044\u3067\u3057\u3087\u3002\u300d<br 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/ak78hk9ifr4-1723090419.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u6642\u52b9\u306f\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u3089\u539f\u5247\uff15\u5e74<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c70\u67611\u9805\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\uff08\u56fd\u7a0e\u306e\u66f4\u6b63\u3001\u6c7a\u5b9a\u7b49\u306e\u671f\u9593\u5236\u9650\uff09<br 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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-deadline\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u304c\u6559\u3048\u308b\uff01\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u3068\u306f\uff1f\u521d\u3081\u3066\u306e\u4eba\u5411\u3051\u306b\u89e3\u8aac\u3057\u307e\u3057\u305f<\/a><\/p>\n<h3>1-1.\u6642\u52b9\u304c\u6210\u7acb\u3059\u308c\u3070\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u304c\u306a\u304f\u306a\u308b<\/h3>\n<p><strong><span style=\"color: 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style=\"color: #e25041;\">\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u306a\u3044\u307e\u307e\u3001\u6642\u52b9\u3092\u8fce\u3048\u308b\u3053\u3068\u306f\u96e3\u3057\u3044<\/span><\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><u>\u300c\u4ea1\u304f\u306a\u3063\u305f\u500b\u4eba\u306e\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u7f72\u306f\u77e5\u308b\u7531\u3082\u306a\u3044\u306e\u3060\u304b\u3089\u3001\u9ed9\u3063\u3066\u304a\u3051\u3070\u3001\u6642\u52b9\u3092\u8fce\u3048\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u2026\uff1f\u300d\u3068\u3044\u3063\u305f\u7518\u3044\u8003\u3048\u306f\u53b3\u7981<\/u>\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306f\u300c\u6b7b\u4ea1\u65e5\u306b\u4fdd\u6709\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u300d\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u904e\u53bb\u306e\u6240\u5f97\u3084\u7a0e\u91d1\u300d\u300c\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306e\u6b8b\u9ad8\u30fb\u5165\u51fa\u91d1\u5c65\u6b74\u300d\u306a\u3069\u306e\u60c5\u5831\u3092\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u60c5\u5831\u3068\u5b9f\u969b\u306b\u63d0\u51fa\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u5185\u5bb9\u3092\u898b\u6bd4\u3079\u3066\u3001\u7533\u544a\u304c\u6f0f\u308c\u3066\u3044\u308b\u4eba\u3001\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8ca1\u7523\u984d\u304c\u6975\u7aef\u306b\u4f4e\u3044\u4eba\u3092\u63a2\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u9ad8\u3044\u78ba\u7387\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u306a\u3044\u307e\u307e\u3001\u6642\u52b9\u3092\u8fce\u3048\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3059\u3002<br \/>\n\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u3044\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u89e3\u8aac\uff01\u7a0e\u52d9\u7f72\u306b\u306f\u898b\u3064\u304b\u308b\u306e\uff1f<\/a><\/p>\n<h3>2-1.\u3010\u7a0e\u52d9\u7f72\u306e\u628a\u63e1\u60c5\u5831\uff11\u3011\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u65e5\u306b\u4fdd\u6709\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u7b49\u306e\u60c5\u5831<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u7f72\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u65e5\u306b\u4fdd\u6709\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u7b49\u306e\u60c5\u5831\u3092\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3054\u907a\u65cf\u306e\u65b9\u304c\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u3092\u77e5\u3063\u3066\u304b\u3089\uff17\u65e5\u4ee5\u5185\u306b\u5e02\u533a\u753a\u6751\u5f79\u5834\u3078\u63d0\u51fa\u3059\u308b\u6b7b\u4ea1\u5c4a\u306e\u60c5\u5831\u306f\u7a0e\u52d9\u7f72\u306b\u3082\u901a\u77e5\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073#Mp-Ch_7-At_58\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c58\u67612\u9805<\/a>\uff09<\/p>\n<p>\u3053\u306e\u6642\u306b\u3001\u5358\u306b\u4ea1\u304f\u306a\u3063\u305f\u3068\u3044\u3046\u60c5\u5831\u3060\u3051\u3067\u306a\u304f\u3001\u5e02<u>\u533a\u753a\u6751\u304c\u628a\u63e1\u3057\u3066\u3044\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\u3082\u5408\u308f\u305b\u3066\u901a\u77e5\u3055\u308c\u307e\u3059<\/u>\u306e\u3067\u3001\u7a0e\u52d9\u7f72\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u65e5\u306b\u4fdd\u6709\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u7b49\u306e\u60c5\u5831\u3092\u77e5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>2-2.\u3010\u7a0e\u52d9\u7f72\u306e\u628a\u63e1\u60c5\u5831\uff12\u3011\u88ab\u76f8\u7d9a\u4eba\u306e\u904e\u53bb\u306e\u6240\u5f97\u3084\u7a0e\u91d1\u306e\u60c5\u5831<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u7f72\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u904e\u53bb\u306e\u6240\u5f97\u3084\u7a0e\u91d1\u306e\u60c5\u5831\u3092\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>KSK\uff08\u56fd\u7a0e\u7dcf\u5408\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\uff09<\/u>\u3068\u547c\u3070\u308c\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u5168\u56fd\u306e\u56fd\u7a0e\u5c40\u3068\u7a0e\u52d9\u7f72\u306f\u7d50\u3070\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3084\u3054\u907a\u65cf\u306e\u65b9\u306e\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u60c5\u5831\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d66\u6599\u3084\u5f79\u54e1\u5831\u916c\u3001\u9000\u8077\u91d1<\/li>\n<li>\u4e0d\u52d5\u7523\u6240\u5f97<\/li>\n<li>\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8b72\u6e21<\/li>\n<li>\u904e\u53bb\u306b\u53ce\u3081\u305f\u6240\u5f97\u7a0e\u306a\u3069\u306e\u7533\u544a\u30c7\u30fc\u30bf<\/li>\n<\/ul>\n<p><u>\u7a0e\u52d9\u7f72\u306f\u6b7b\u4ea1\u60c5\u5831\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u3068\u3001\u3053\u306eKSK\u306e\u60c5\u5831\u3092\u5229\u7528\u3057\u3066\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u3092\u8abf\u3079\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u305d\u3046\u306a\u4eba\u306b\u76ee\u661f\u3092\u3064\u3051\u3066\u3044\u307e\u3059\u3002<\/u><br \/>\n\u305d\u3057\u3066\u3001\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u3068\u5b9f\u969b\u306b\u63d0\u51fa\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u898b\u6bd4\u3079\u3066\u3001\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8ca1\u7523\u984d\u304c\u6975\u7aef\u306b\u4f4e\u3044\u5834\u5408\u306a\u3069\u300c\u30d0\u30e9\u30f3\u30b9\u304c\u60aa\u3044\u4eba\u300d\u304c\u3044\u306a\u3044\u304b\u30a2\u30f3\u30c6\u30ca\u3092\u5f35\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u5148\u3092\u63a2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u3010\u7a0e\u52d9\u7f72\u306e\u628a\u63e1\u60c5\u5831\uff13\u3011\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306e\u6b8b\u9ad8\u30fb\u5165\u51fa\u91d1\u5c65\u6b74<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u7f72\u306f\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306e\u6b8b\u9ad8\u30fb\u5165\u51fa\u91d1\u5c65\u6b74\u306e\u60c5\u5831\u3092\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3044\u3056\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u3001<u>\u7a0e\u52d9\u7f72\u306f\u4e8b\u524d\u306b\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306b\u7167\u4f1a\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u3001\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u30fb\u53d7\u907a\u8005\u306a\u3069\u4e00\u5b9a\u306e\u8abf\u67fb\u5bfe\u8c61\u8005\u306e\u6b8b\u9ad8\u3084\u5165\u51fa\u91d1\u5c65\u6b74\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5165\u624b<\/u>\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u6a29\u9650\u306f\u5f37\u529b\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u60c5\u5831\u306e\u958b\u793a\u3092\u6c42\u3081\u3089\u308c\u305f\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306f\u3001\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u9650\u308a\u65ad\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2>3.\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7533\u544a\u3059\u3079\u304d\uff13\u3064\u306e\u7406\u7531<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u306a\u3044\u307e\u307e\u3001\u6642\u52b9\u3092\u8fce\u3048\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3059\u3002<br \/>\n\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\uff13\u7ae0\u3067\u306f<span style=\"font-size: 16px; color: #333333;\">\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7533\u544a\u3059\u3079\u304d\uff13\u3064\u306e\u7406\u7531\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7406\u7531\uff11\uff1a\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u7559\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>\u7406\u7531\uff12\uff1a<span style=\"font-size: 16px; color: #333333;\">\u89aa\u65cf\u306b\u8ff7\u60d1\u304c\u304b\u304b\u308b<\/span><\/li>\n<li>\u7406\u7531\uff13\uff1a<span style=\"font-size: 16px; color: #333333;\">\u6700\u7d42\u7684\u306b\u306f\u8ca1\u7523\u3092\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u3001\u516c\u58f2\u306b\u304b\u3051\u3089\u308c\u308b<\/span><\/li>\n<\/ul>\n<\/div>\n<h3>3-1.\u3010\u7406\u7531\uff11\u3011\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u7559\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p>\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7533\u544a\u3059\u3079\u304d\u7406\u7531\u306e\uff11\u3064\u76ee\u306f\u3001\u300c<strong><span style=\"color: #e25041;\">\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u7559\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/strong>\u300d\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty#1\" target=\"_blank\" rel=\"noopener\">\uff14\u3064\u306e\u7a0e\u52d9\u7684\u30da\u30ca\u30eb\u30c6\u30a3<\/a>\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u3046\u3061<u>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u904e\u5c11\u7533\u544a\u7a0e\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u305f\u5f8c\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u3068\u3067\u3001\u52a0\u7b97\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5272\u5408\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/k6f30gokope-1723165607.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><br \/>\n\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u81ea\u3089\u7533\u544a\u3092\u884c\u3044\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u7559\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u3044\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u89e3\u8aac\uff01\u7a0e\u52d9\u7f72\u306b\u306f\u898b\u3064\u304b\u308b\u306e\uff1f<\/a><\/p>\n<h3>3-2.\u3010\u7406\u75312\u3011\u89aa\u65cf\u306b\u8ff7\u60d1\u304c\u304b\u304b\u308b<\/h3>\n<p>\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7533\u544a\u3059\u3079\u304d\u7406\u7531\u306e\uff13\u3064\u76ee\u306f\u3001<strong><span style=\"color: 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