{"id":5142,"date":"2024-11-06T14:17:52","date_gmt":"2024-11-06T05:17:52","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5142"},"modified":"2025-07-22T14:10:09","modified_gmt":"2025-07-22T05:10:09","slug":"copy-stock-inheritancetax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-stock-inheritancetax","title":{"rendered":"\u4e0a\u5834\u682a\u5f0f\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\uff1f\u8a08\u7b97\u65b9\u6cd5\u3092\u8a73\u3057\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\n\u300c\u4e0a\u5834\u682a\u5f0f\u3092\u76f8\u7d9a\u3057\u305f\u3051\u3069\u3001\u81ea\u5206\u3067\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\uff1f\u300d<br \/>\n\u300c\u76f8\u7d9a\u8ca1\u7523\u306b\u975e\u4e0a\u5834\u682a\u5f0f\u304c\u3042\u3063\u305f\u3051\u3069\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u3069\u3046\u3084\u308b\u306e\uff1f\u300d<\/span><\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u307f\u306a\u3055\u3093\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>\u6700\u8fd1\u3067\u306f\u500b\u4eba\u3067\u682a\u5f0f\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u4eba\u304c\u5897\u3048\u305f\u306e\u3067\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u4e0a\u5834\u682a\u5f0f\u304c\u3042\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u4f1a\u793e\u306e\u7d4c\u55b6\u8005\u4e00\u65cf\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u304c\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u4e0a\u5834\u682a\u5f0f<\/span><\/strong>\u3068<strong><span style=\"color: #e25041;\">\u975e\u4e0a\u5834\u682a\u5f0f<\/span><\/strong>\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066<\/p>\n<ul>\n<li><strong><span style=\"color: #e25041;\">\u81ea\u5206\u3067\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b<\/span><\/strong><\/li>\n<li><strong><span style=\"color: #e25041;\">\u3069\u306e\u3088\u3046\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u8a08\u7b97\u3059\u308b\u306e\u304b<\/span><\/strong><\/li>\n<\/ul>\n<p>\u3092\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u76f8\u7d9a\u3057\u305f\u682a\u5f0f\u306e\u624b\u7d9a\u304d\u306e\u9032\u3081\u65b9\u304c\u5206\u304b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"2t0dkiuu1xtykufildyy9\">1.\u76f8\u7d9a\u3057\u305f\u682a\u5f0f\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61<\/h2>\n<p><span style=\"color: #e25041;\"><strong>\u76f8\u7d9a\u3057\u305f\u682a\u5f0f\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3068\u3001<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c2\u6761\u3000\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2<\/a>\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u682a\u5f0f\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3001\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u203b\u682a\u5f0f<\/strong><strong>\u3092\u76f8\u7d9a\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5fc5\u305a\u3057\u3082\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u7a0e\u306f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u306a\u3069\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u306a\u3069\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p class=\"attention-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<\/div>\n<h2 id=\"jbczprk9bvq3matqr67ype\">2.\u682a\u5f0f\u306b\u306f\u4e0a\u5834\u682a\u5f0f\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u306e\uff12\u7a2e\u985e\u304c\u3042\u308b<\/h2>\n<p>\u682a\u5f0f\u306b\u306f\u4e0a\u5834\u682a\u5f0f\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/uaiyrcyhnip-1729579270.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"bciup8exy5gswtjp8af1il\">2-1.\u4e0a\u5834\u682a\u5f0f\u3068\u306f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e0a\u5834\u682a\u5f0f\u3068\u306f\u3001\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306a\u3069\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u682a\u5f0f<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u300c\u682a\u5f0f\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u3044\u305f\u6642\u306b\u307f\u306a\u3055\u3093\u304c\u601d\u3044\u6d6e\u304b\u3079\u308b\u3001\u300c\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u300d\u300cPanasonic\u300d\u306a\u3069\u5927\u4f01\u696d\u306e\u682a\u5f0f\u306f\u4e0a\u5834\u682a\u5f0f\u3067\u3042\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0a\u5834\u682a\u5f0f\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u3092\u901a\u3058\u3066\u3001\u81ea\u7531\u306b\u58f2\u8cb7\u3055\u308c\u3066\u304a\u308a\u3001\u5e02\u5834\u4fa1\u683c\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"1b4q643r8g5k05dgubztgk\">\u203b\u88ab\u76f8\u7d9a\u4eba\u304c\u4e0a\u5834\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u305f\u304b\u3069\u3046\u304b\u8abf\u3079\u308b\u65b9\u6cd5<\/h4>\n<p><span style=\"font-size: 16px; color: #e25041;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f15\u3092\u3057\u3066\u3044\u305f\u8a3c\u5238\u4f1a\u793e\u3078\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u3092\u4f9d\u983c<\/strong><\/span><span style=\"font-size: 16px; color: #000000;\">\u3059\u308b\u3053\u3068\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4e0a\u5834\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u304b\u3069\u3046\u304b\u308f\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u306a\u304a\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u306f\u5168\u3066\u4e0a\u5834\u682a\u5f0f\u3067\u3059\u3002<\/span><br \/>\n\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/balance-certificate\" target=\"_blank\" rel=\"noopener\">\u901a\u5e33\u3060\u3051\u3067\u306f\u30c0\u30e1\uff1f\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u304c\u5fc5\u8981\u306a\u7406\u7531<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"1f4tsk9cn2tqhv0imr4rk\">\u203b\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u81ea\u5206\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b<\/h4>\n<p><strong>\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u65b9\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3053\u3061\u3089\u306f\u5404\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u96e3\u6613\u5ea6\u3092\u8868\u3057\u305f\u56f3\u3067\u3059\u3002<br \/>\n<u>\u4e0a\u5834\u682a\u5f0f\u306f\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u306b\u6b21\u3044\u3067\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u6613\u3057\u3044\u8ca1\u7523<\/u>\u306a\u306e\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u65b9\u3054\u81ea\u8eab\u3067\u8a55\u4fa1\u3057\u3066\u3082\u554f\u984c\u306f\u306a\u3044\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\/11\/3dkb190qln9-1723771488-1724223440-1724223456.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u672c\u8a18\u4e8b\u306e<a href=\"#k4dud5cdounezaswo7b4y\" target=\"_self\" rel=\"noopener\">\uff15\u7ae0\u306b\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u3092\u3001\u56f3\u89e3\u5165\u308a\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8a18\u4e8b\u306e\u901a\u308a\u306b\u8a08\u7b97\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8a08\u7b97\u3092\u884c\u3063\u3066\u3044\u304f\u4e2d\u3067\u3001\u7591\u554f\u70b9\u3084\u4e0d\u5b89\u306a\u70b9\u304c\u51fa\u3066\u304d\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff1f\u305d\u306e\u7406\u7531\u3068\u9078\u3073\u65b9\u30fb\u8cbb\u7528\u3092\u5fb9\u5e95\u89e3\u8aac<\/a>\u306b\u8a73\u3057\u304f\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"3iltkew7yaa3ik9czwevd9\">2-2.\u975e\u4e0a\u5834\u682a\u5f0f\u3068\u306f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u975e\u4e0a\u5834\u682a\u5f0f\u3068\u306f\u3001\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306a\u3069\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306e\u682a\u5f0f<\/span><\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u5e02\u5834\u3067\u81ea\u7531\u306b\u58f2\u8cb7\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u3088\u3046\u306b\u5e02\u5834\u4fa1\u683c\u304c\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><u>\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u4e3b\u306b\u5275\u696d\u6642\u306b\u51fa\u8cc7\u3092\u3057\u305f\u5275\u696d\u8005\u3068\u305d\u306e\u89aa\u65cf<\/u>\u3067\u3059\u3002<\/span><br \/>\n\u793e\u6b74\u304c\u9577\u3044\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u3092\u7d4c\u3066\u3001\u5275\u696d\u8005\u306e\u5b50\u5b6b\u306b\u682a\u5f0f\u304c\u5206\u6563\u3057\u3066\u3044\u305f\u308a\u3001\u53d6\u5f15\u5148\u540c\u58eb\u3067\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u5408\u3063\u3066\u76f8\u4e92\u306b\u6301\u3061\u5408\u3063\u305f\u308a\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4f1a\u793e\u3068\u7121\u95a2\u4fc2\u306e\u4eba\u304c\u6301\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u7a00\u3067\u3059\u3002<\/p>\n<p><u>\u88ab\u76f8\u7d9a\u4eba\u3084\u305d\u306e\u89aa\u65cf\u304c\u4f1a\u793e\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d<\/u>\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4 id=\"wypt55q20wri699q4kcx6q\">\u203b\u88ab\u76f8\u7d9a\u4eba\u304c\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u305f\u304b\u3069\u3046\u304b\u8abf\u3079\u308b\u65b9\u6cd5<\/h4>\n<p>\u307e\u305a\u3001<strong><span style=\"color: #e25041;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6301\u3061\u7269\u306e\u4e2d\u306b\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u682a\u5238\u3084\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u3001\u914d\u5f53\u91d1\u306e\u652f\u6255\u901a\u77e5\u66f8\u304c\u306a\u3044\u304b\u78ba\u8a8d<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u304c\u3042\u308c\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u3069\u306e\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u4f55\u682a\u6301\u3063\u3066\u3044\u305f\u304b\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"xmlygans1eutb80om191\">\u203b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u3054\u81ea\u8eab\u3067\u3059\u308b\u306e\u306f\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044<\/h4>\n<p><strong>\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u76f8\u7d9a\u4eba\u306e\u65b9\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u306f\u3001\u304b\u306a\u308a\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044<\/strong>\u3067\u3059\u3002<br \/>\n<u>\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081<\/u>\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"#yg49uaibt1pt2qlwvk94k\" target=\"_self\" rel=\"noopener\">\uff13\u7ae0<\/a>\u3067\u3082\u3054\u63d0\u793a\u3044\u305f\u3057\u307e\u3057\u305f\u304c\u3001\u3053\u3061\u3089\u306f\u5404\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u96e3\u6613\u5ea6\u3092\u8868\u3057\u305f\u56f3\u3067\u3059\u3002<br \/>\n\u975e\u4e0a\u5834\u682a\u5f0f\u306e<u>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3001\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u3067\u8a08\u7b97\u65b9\u6cd5\u304c\u6700\u3082\u96e3\u3057\u3044\u8ca1\u7523\u306e\u4e00\u3064<\/u>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/uk4cl3vu4b-1723771536-1723783376-1724223473.png\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u6b8b\u3057\u305f\u8ca1\u7523\u306b\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"#pf7x7f0rkx933iw5m16ey2\" target=\"_self\" rel=\"noopener\">\uff08\u88dc\u8db3\uff09\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58<\/a><u>\u3092\u8eab\u306b\u7740\u3051\u305f\u4e0a\u3067\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u7406\u58eb\u304c\u4ee3\u884c\u3059\u308b\u696d\u52d9\u306b\u3064\u3044\u3066\u306e\u900f\u660e\u6027\u304c\u5897\u3057\u3001\u7d0d\u5f97\u306e\u3044\u304f\u9762\u8ac7\u3092\u884c\u3046\u3053\u3068\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002<\/u><\/p>\n<h2 id=\"k4dud5cdounezaswo7b4y\">3.\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u306f\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\" style=\"text-align: center;\"><strong><span style=\"font-size: 20px; color: #e25041;\">\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u00d7\u4fdd\u6709\u682a\u6570<\/span><\/strong><\/p>\n<\/div>\n<p style=\"text-align: left;\">\u3067\u306f\u3001\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u300d\u3068\u300c\u4fdd\u6709\u682a\u6570\u300d\u3092\u3069\u306e\u3088\u3046\u306b\u6c42\u3081\u308b\u306e\u304b\u3001\uff11\u3064\u305a\u3064\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"vjfr3t9xrddvt45zi18gw\">3-1.\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u300d\u306f\u30cd\u30c3\u30c8\u3067\u8abf\u3079\u308b<\/h3>\n<p>\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u306f\u30cd\u30c3\u30c8\u3067\u8abf\u3079\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u306f\u3001\u6b21\u306e\uff14\u3064\u306e\u3046\u3061\u6700\u3082\u4f4e\u3044\u4fa1\u683c<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u2460\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024<\/li>\n<li>\u2461\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/li>\n<li>\u2462\u8ab2\u7a0e\u6642\u671f\u306e\u524d\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/li>\n<li>\u2463\u8ab2\u7a0e\u6642\u671f\u306e\u524d\u3005\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/li>\n<\/ul>\n<p class=\"attention-p\"><span style=\"font-size: 12px;\">\u203b\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u304c\u571f\u65e5\u3084\u795d\u65e5\u3067\u5e02\u5834\u304c\u958b\u3044\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u65e5\u306b\u6700\u3082\u8fd1\u3044\u65e5\u306e\u7d42\u5024<\/span><\/p>\n<\/div>\n<p>\n2024\u5e747\u67081\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305fA\u3055\u3093\u304c\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306e\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u305f\u3068\u60f3\u5b9a\u3057\u3066\u3001\uff14\u3064\u306e\u4fa1\u683c\u306e\u78ba\u8a8d\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u8981\u9818\u3067\u3001\uff14\u3064\u306e\u4fa1\u683c\u3092\u51fa\u3057\u3066\u3044\u304d\u3001\u4e00\u756a\u4f4e\u3044\u4fa1\u683c\u3092\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u3068\u3057\u3066\u63a1\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"c6zrgdmnz2wvdjw2z4tl7q\">\u2460\u300c\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024\u300d\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h4>\n<p>\u300c\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024\u300d\u306e\u78ba\u8a8d\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u691c\u7d22\u30a8\u30f3\u30b8\u30f3\u306b\u300c\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u3000\u682a\u4fa1\u300d\u3068\u5165\u308c\u3066\u3001\u691c\u7d22\u3057\u307e\u3059\u3002<br \/>\n\u691c\u7d22\u3059\u308b\u3068\u3001Yahoo!\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3084\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u306eHP\u304c\u51fa\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u30af\u30ea\u30c3\u30af\u3057\u3066\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\/11\/qhrre8pp91k-1723685887.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/finance.yahoo.co.jp\/stocks\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #f37934;\">Yahoo!\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<\/span><\/a><span style=\"font-size: 16px; color: #333333;\">\u306e\u30da\u30fc\u30b8\u3092\u30af\u30ea\u30c3\u30af\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">Yahoo!\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306b\u95a2\u3059\u308b\u30da\u30fc\u30b8\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u4e0a\u306e\u65b9\u306b\u3042\u308b\u300c\u6642\u7cfb\u5217\u300d\u30bf\u30d6\u3092\u62bc\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u300c\u6642\u7cfb\u5217\u300d\u30bf\u30d6\u3092\u62bc\u3059\u3068\u3001\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306e\u682a\u4fa1\u3092\u6642\u7cfb\u5217\u3067\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u65e5\u4ed8\u306e\u6b04\u306b\u76f8\u7d9a\u958b\u59cb\u65e5\u3067\u3042\u308b2024\u5e747\u67081\u65e5\u3092\u5165\u308c\u3001\u300c\u8868\u793a\u300d\u30dc\u30bf\u30f3\u3092\u62bc\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>2024\u5e747\u67081\u65e5\u306e\u7d42\u5024\u304c3,284\u5186\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/6uptrpylqya-1723686587.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"q8kfxwfdy51ylphfarijy\">\u2461\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u300d\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h4>\n<p>\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u300d\u306e\u78ba\u8a8d\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001Google\u306a\u3069\u306e\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u691c\u7d22\u30a8\u30f3\u30b8\u30f3\u306b\u300c\u6708\u5e73\u5747\u3000\u682a\u4fa1\u3000\u8abf\u3079\u65b9\u300d\u3068\u5165\u308c\u3066\u3001\u691c\u7d22\u3057\u307e\u3059\u3002<br \/>\n\u691c\u7d22\u3059\u308b\u3068\u3001<a href=\"https:\/\/www.jpx.co.jp\/markets\/statistics-equities\/price\/index.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u306e\u6708\u9593\u76f8\u5834\u8868\u306e\u30da\u30fc\u30b8<\/a>\u304c\u51fa\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u30af\u30ea\u30c3\u30af\u3057\u3066\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\/11\/2eh1eesakz9-1723686813.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5404\u6708\u306e\u682a\u5f0f\u76f8\u5834\u8868\u3092\u898b\u3089\u308c\u308b\u30da\u30fc\u30b8\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u77e5\u308a\u305f\u3044\u306e\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u300d\u306a\u306e\u3067\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u3067\u3042\u308b7\u67081\u65e5\u304c\u542b\u307e\u308c\u3066\u3044\u308b7\u6708\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/t6gdio8dikm-1723687130.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u682a\u5f0f\u76f8\u5834\u8868\u304c\u958b\u3044\u305f\u3089\u3001Ctrl\uff0bF\u3092\u62bc\u3057\u3066\u3001\u300c\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u300d\u3068\u5165\u529b\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u682a\u5f0f\u76f8\u5834\u8868\u306e\u4e2d\u304b\u3089\u300c\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u300d\u306e\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6b04\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306e\u6b04\u304c\u898b\u3064\u304b\u3063\u305f\u3089\u3001\u4e00\u756a\u53f3\u306e\u5217\u306b\u3042\u308b\u300c\u7d42\u5024\u5e73\u5747\u300d\u306e\u5024\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306e\uff17\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u306f3,181\u5186\u3067\u3059\u3002<\/p>\n<h4 id=\"3vwxzihbhngwj7zgswe0ab\">\u2462\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u524d\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u300d\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h4>\n<p>\u8ab2\u7a0e\u6642\u671f\u306e\u524d\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u306e\u78ba\u8a8d\u65b9\u6cd5\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u2461\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u300d\u306e\u78ba\u8a8d\u65b9\u6cd5\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.jpx.co.jp\/markets\/statistics-equities\/price\/index.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u53d6\u5f15\u6240\u306e\u6708\u9593\u76f8\u5834\u8868\u306e\u30da\u30fc\u30b8<\/a>\u3067\u958b\u304f\u30d5\u30a1\u30a4\u30eb\u304c\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u524d\u6708\uff08\uff16\u6708\uff09\u306b\u5909\u308f\u308b\u3060\u3051\u3067\u3001\u898b\u65b9\u306a\u3069\u306f\u5168\u304f\u540c\u3058\u3067\u3059\u3002<\/p>\n<h4 id=\"4h165vomdfnrdrvzagawrm\">\u2463\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u524d\u3005\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u300d\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h4>\n<p>\u8ab2\u7a0e\u6642\u671f\u306e\u524d\u3005\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u306e\u78ba\u8a8d\u65b9\u6cd5\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u2461\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d\u300d\u306e\u78ba\u8a8d\u65b9\u6cd5\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.jpx.co.jp\/markets\/statistics-equities\/price\/index.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u53d6\u5f15\u6240\u306e\u6708\u9593\u76f8\u5834\u8868\u306e\u30da\u30fc\u30b8<\/a>\u3067\u958b\u304f\u30d5\u30a1\u30a4\u30eb\u304c\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u524d\u3005\u6708\uff08\uff15\u6708\uff09\u306b\u5909\u308f\u308b\u3060\u3051\u3067\u3001\u898b\u65b9\u306a\u3069\u306f\u5168\u304f\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3 id=\"vz7ymd06kzgt2jzrlorcar\">3-2.\u300c\u4fdd\u6709\u682a\u6570\u300d\u306f\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4fdd\u6709\u682a\u6570\u306f\u8a3c\u5238\u4f1a\u793e\u306b\u767a\u884c\u3057\u3066\u3082\u3089\u3063\u305f\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f15\u3092\u3057\u3066\u3044\u305f\u8a3c\u5238\u4f1a\u793e\u3078\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u3092\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/balance-certificate\" target=\"_blank\" rel=\"noopener\">\u901a\u5e33\u3060\u3051\u3067\u306f\u30c0\u30e1\uff1f\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u304c\u5fc5\u8981\u306a\u7406\u7531<\/a>\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\/11\/seif8ierga-1723689192.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u4fdd\u6709\u682a\u6570\u306f1,000\u682a\u3067\u3059\u3002<\/p>\n<h2 id=\"wpj26kcn9isil7bx52w5j9\">4.\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u6642\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u6642\u306e\u6ce8\u610f\u70b9\u3092\uff12\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"nad20kcl0ug4oj054x0cue\">4-1.\u3010\u6ce8\u610f\u70b9\uff11\u3011\u9298\u67c4\u30b3\u30fc\u30c9\u3082\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306f\u3001\u5ff5\u306e\u305f\u3081\u9298\u67c4\u30b3\u30fc\u30c9\u3082\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u682a\u5f0f\u306e\u4e2d\u306b\u306f\u3001\u300c\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u300d\u3068\u300c\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u300d\u306e\u3088\u3046\u306b\u3001\u4f3c\u305f\u9298\u67c4\u540d\u306e\u4f01\u696d\u304c\u3042\u308a\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u6301\u3063\u3066\u3044\u308b\u682a\u5f0f\u304c\u300c\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u300d\u306e\u682a\u5f0f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8aa4\u3063\u3066\u300c\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u300d\u306e\u682a\u5f0f\u306b\u3064\u3044\u3066\u8abf\u3079\u3066\u3057\u307e\u3046\u3068\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u5168\u304f\u7570\u306a\u3063\u3066\u304d\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u9593\u9055\u3044\u3092\u8d77\u3053\u3055\u306a\u3044\u305f\u3081\u306b\u3001\u300c\u9298\u67c4\u30b3\u30fc\u30c9\u300d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br \/>\n\u9298\u67c4\u30b3\u30fc\u30c9\u3068\u306f\u3001\u5168\u3066\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5272\u308a\u632f\u3089\u308c\u3066\u3044\u308b\uff14\u6841\u306e\u756a\u53f7\u3067\u3059\u3002\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u306e\u3067\u3001\u682a\u5f0f\u76f8\u5834\u8868\u306a\u3069\u3092\u78ba\u8a8d\u3059\u308b\u6642\u306f\u9298\u67c4\u540d\u3060\u3051\u3067\u306a\u304f\u3001\u9298\u67c4\u30b3\u30fc\u30c9\u3082\u5408\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u203b\u9298\u67c4\u30b3\u30fc\u30c9\u304c\u5206\u304b\u3089\u306a\u3044\u6642\u306f\u3001<a href=\"https:\/\/finance.yahoo.co.jp\/stocks\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #f37934;\">Yahoo!\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<\/span><\/a>\u306e\u30da\u30fc\u30b8\u306b\u3001\u5bfe\u8c61\u306e\u4f01\u696d\u540d\u3092\u5165\u529b\u3059\u308c\u3070\u7c21\u5358\u306b\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306e\u9298\u67c4\u30b3\u30fc\u30c9\u306f\u300c7203\u300d\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/finance.yahoo.co.jp\/stocks\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/kpvdf8nbnm-1723772280.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/a><\/p>\n<\/div>\n<h3 id=\"55xawavossov8xvbv902hn\">4-2.\u3010\u6ce8\u610f\u70b9\uff12\u3011\u914d\u5f53\u91d1\u306e\u6709\u7121\u3082\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e0a\u5834\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u300c\u914d\u5f53\u91d1\u300d\u3092\u53d7\u3051\u53d6\u308c\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u6545\u4eba\u304c\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u3042\u3063\u305f\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u53d7\u3051\u53d6\u308b\u524d\u306b\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u914d\u5f53\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/haitokin-sozokuzaisan\/\" target=\"_blank\" rel=\"noopener\">\u4e0a\u5834\u682a\u306e\u914d\u5f53\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u308b\uff1f\u30b1\u30fc\u30b9\u5225\u306b\u89e3\u8aac\u3057\u307e\u3059<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"pf7x7f0rkx933iw5m16ey2\">5.(\u88dc\u8db3)\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58<\/h2>\n<p>\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"#xmlygans1eutb80om191\" target=\"_self\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u3054\u81ea\u8eab\u3067\u3059\u308b\u306e\u306f\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044<\/a>\u3067\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u3067\u8a08\u7b97\u65b9\u6cd5\u304c\u4e00\u756a\u96e3\u3057\u3044\u8ca1\u7523\u3067\u3059\u3002<br \/>\n<u>\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u3057\u305f\u8ca1\u7523\u306b\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081<\/u>\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<u>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u304b\u3089\u3068\u8a00\u3063\u3066\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u4f55\u3082\u77e5\u3089\u306a\u3044\u307e\u307e\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306b\u4e0d\u5b89\u3092\u899a\u3048\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u672c\u7ae0\u3067\u306f\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58\u3092\u7d39\u4ecb<\/u>\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #000000;\">\u57fa\u790e\u77e5\u8b58\u3092\u8eab\u306b\u7740\u3051\u305f\u4e0a\u3067\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u7406\u58eb\u304c\u4ee3\u884c\u3059\u308b\u696d\u52d9\u306b\u3064\u3044\u3066\u306e\u900f\u660e\u6027\u304c\u5897\u3057\u3001\u7d0d\u5f97\u306e\u3044\u304f\u9762\u8ac7\u3092\u884c\u3046\u3053\u3068\u306b\u7e4b\u304c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3 id=\"wfijm139fa9rlkc4b16hil\">5-1.\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a55\u4fa1\u65b9\u5f0f\u306f\uff14\u7a2e\u985e\u3042\u308b<\/h3>\n<p>\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a55\u4fa1\u65b9\u5f0f\u306f\uff14\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u300c\u540c\u65cf\u682a\u4e3b\u304b\u3069\u3046\u304b\u300d\u300c\u4f1a\u793e\u306e\u898f\u6a21\u300d\u306e\uff12\u3064\u306e\u8ef8<\/u>\u3067\u3001\u8a55\u4fa1\u65b9\u5f0f\u3092\u6c7a\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u300c\u8b70\u6c7a\u6a29\u5272\u5408\u300d\u3092\u3082\u3068\u306b\u540c\u65cf\u682a\u4e3b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3057\u3001\u540c\u65cf\u682a\u4e3b\u3067\u3042\u308c\u3070\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u3001\u540c\u65cf\u682a\u4e3b\u3067\u306a\u3051\u308c\u3070\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\u3067\u3042\u308b\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u3092\u9069\u7528\u3059\u308b\u4f1a\u793e\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u3001\u5927\u4f1a\u793e\u30fb\u4e2d\u4f1a\u793e\u30fb\u5c0f\u4f1a\u793e\u306e\uff13\u3064\u306b\u3055\u3089\u306b\u5206\u3051\u3089\u308c\u3001\u305d\u308c\u305e\u308c\u5225\u306e\u8a55\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/si5xk8yfdjn-1723700577.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"ppoj7kvvb4q3uwab8nvjp4\">\u2460\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f<\/h4>\n<p>\u8a55\u4fa1\u4f1a\u793e\u306e\u696d\u7a2e\u306b\u985e\u4f3c\u3057\u305f\u4e0a\u5834\u4f1a\u793e\u306e\u682a\u4fa1\u3092\u3082\u3068\u306b\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f<\/p>\n<h4 id=\"407548nvi9nu6b4nhrj1ud\">\u2461\u4f75\u7528\u65b9\u5f0f<\/h4>\n<p>\u2460\u3068\u2462\u3092\u4f75\u7528\u3059\u308b\u65b9\u5f0f<br \/>\n\u4f75\u7528\u3059\u308b\u5272\u5408\u306f\u4f1a\u793e\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u3001\u300c90:10\u300d\u300c75:25\u300d\u300c60:40\u300d\u300c50:50\u300d\u306e\uff14\u3064\u306b\u533a\u5206\u3055\u308c\u308b<\/p>\n<h4 id=\"9o5477lh015022cxlsrghcf\">\u2462\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f<\/h4>\n<p>\u4eee\u306b\u4f1a\u793e\u3092\u6e05\u7b97\u3057\u305f\u3068\u4eee\u5b9a\u3057\u3066\u3001\u682a\u4e3b\uff11\u4eba\u3042\u305f\u308a\u306e\u5206\u914d\u984d\u3092\u51fa\u3057\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f<\/p>\n<h4 id=\"k95cs7iun6wmtzs4cmen\">\u2463\u914d\u5f53\u9084\u5143\u65b9\u5f0f<\/h4>\n<p>\u682a\u5f0f\u304b\u3089\u5f97\u3089\u308c\u308b\u5e74\u914d\u5f53\u91d1\u984d\u3092\u3082\u3068\u306b\u3057\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f<\/p>\n<h3 id=\"ktepezc4ftles0g2vh03l\">5-2.\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u306f\u7a0e\u91d1\u3092\u6291\u3048\u308b\u69d8\u3005\u306a\u7279\u4f8b\u304c\u3042\u308b<\/h3>\n<p>\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u306f\u7a0e\u91d1\u3092\u6291\u3048\u308b\u69d8\u3005\u306a\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4ee3\u8868\u7684\u306a\uff12\u3064\u306e\u7279\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"hjexn88xtq57v7rfr70gl\">\u2460\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><u>\u4e8b\u696d\u627f\u7d99\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u306a\u3069\u304c\u3001\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u682a\u5f0f\u7b49\u3092\u8d08\u4e0e\u30fb\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u3092\u7336\u4e88\u30fb\u514d\u9664\u3055\u308c\u308b<\/u>\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/span><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u81ea\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u9ad8\u984d\u306a\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u4f1a\u793e\u306e\u5b58\u7d9a\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<br \/>\n\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306e\u9ad8\u9f62\u5316\u304c\u9032\u3080\u4e2d\u3067\u3001\u73fe\u7d4c\u55b6\u8005\u304b\u3089\u6b21\u671f\u7d4c\u55b6\u8005\u3078\u5186\u6ed1\u306a\u4e8b\u696d\u627f\u7d99\u3092\u652f\u63f4\u3057\u3088\u3046\u3068\u306e\u76ee\u7684\u3067\u3067\u304d\u305f\u306e\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u3067\u3059\u3002<\/span><\/p>\n<p>\u591a\u6570\u306e\u8981\u4ef6\u304c\u3042\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u306e\u6307\u5c0e\u304a\u3088\u3073\u52a9\u8a00\u3092\u53d7\u3051\u305f\u300c\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u300d\u3092\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3059\u308b\u306a\u3069\u306e\u4e8b\u524d\u6e96\u5099\u3082\u5fc5\u8981\u306a\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u306e\u4e0a\u3001\u8a08\u753b\u3092\u7acb\u3066\u3066\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u8a73\u7d30\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4148.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HPNo.4148\u2003\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u7b49\uff08\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09<\/a>\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"3slapnc3ctfvb9dq3di3eh\">\u2461\u767a\u884c\u4f1a\u793e\u306b\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/h4>\n<p>\u76f8\u7d9a\u3067\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u3044\u3068\u8003\u3048\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<br 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