{"id":5171,"date":"2024-11-08T10:00:22","date_gmt":"2024-11-08T01:00:22","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5171"},"modified":"2026-02-18T09:55:11","modified_gmt":"2026-02-18T00:55:11","slug":"inheritance-tax-measures","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-measures","title":{"rendered":"\u76f8\u7d9a\u7a0e\u5bfe\u7b5622\u9078\uff5c\u7bc0\u7a0e\u306e\u305f\u3081\u306b\u3067\u304d\u308b\u3053\u3068\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p data-content=\"\"><span style=\"color: #ff0000;\"><strong>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u306e\u3060\u308d\u3046\u304b\u2026\uff1f<\/strong><\/span><\/p>\n<p data-content=\"\">\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\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 data-content=\"\">\u672c\u8a18\u4e8b\u306f<u>\u5e74\u95935,000\u4ef6\u8fd1\u3044\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/u>\u304c\u3001<span style=\"color: #ff0000;\"><strong>\u76f8\u7d9a\u7a0e\u3092\u7684\u78ba\u306b\u7bc0\u7a0e\u3067\u304d\u308b22\u306e\u65b9\u6cd5<\/strong><\/span>\u3092\u3001\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305f\u3001<u>22\u306e\u7bc0\u7a0e\u65b9\u6cd5\u3092\u300c\u7bc0\u7a0e\u52b9\u679c\u306f\u9ad8\u3044\u304b\u300d\u300c\u624b\u7d9a\u304d\u306e\u5bb9\u6613\u3055\u300d\u300c\u8ab0\u3067\u3082\u5b9f\u73fe\u53ef\u80fd\u304b\u300d\u306e\uff13\u3064\u306e\u8ef8\u3067\u8a55\u4fa1<\/u>\u3057\u307e\u3057\u305f\u3002<\/p>\n<p data-content=\"\">\u4e00\u901a\u308a\u76ee\u3092\u901a\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u3042\u306a\u305f\u3054\u81ea\u8eab\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u304c\u5411\u3044\u3066\u3044\u308b\u306e\u304b\u3001\u76ee\u661f\u3092\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u308f\u304b\u308b\u3053\u3068<\/strong><\/p>\n<ul>\n<li>\n<p>\u5e74\u95935,000\u4ef6\u306e\u7533\u544a\u5b9f\u7e3e\u306b\u57fa\u3065\u304f\u300c\u672c\u5f53\u306b\u52b9\u679c\u7684\u306a\u7bc0\u7a0e\u624b\u6cd5\u300d<\/p>\n<\/li>\n<li>\n<p>\u56f3\u89e3\u3067\u30d1\u30c3\u3068\u308f\u304b\u308b\uff01<strong>22\u7a2e\u985e\u306e\u5177\u4f53\u7684\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56<\/strong><\/p>\n<\/li>\n<li>\n<p>\u300c\u52b9\u679c\u30fb\u624b\u9593\u30fb\u5b9f\u73fe\u6027\u300d\u306e3\u8ef8\u8a55\u4fa1\u306b\u3088\u308b\u3001<strong>\u3042\u306a\u305f\u306b\u6700\u9069\u306a\u5bfe\u7b56\u306e\u9078\u3073\u65b9<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p data-content=\"\">\u307f\u306a\u3055\u3093\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u306f\u3058\u3081\u306e\u4e00\u6b69\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 data-content=\"\">1.\u76f8\u7d9a\u7a0e\u5bfe\u7b5622\u9078<\/h2>\n<p data-content=\"\">\u4e3b\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b5622\u9078\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\uff0822\u9078\u306e\u4e2d\u306b\u306f<span>\u76f4\u63a5\u7684\u306b\u306f\u8d08\u4e0e\u7a0e\u5bfe\u7b56\u3067\u3059\u304c\u3001\u7d50\u679c\u7684\u306b\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u306a\u308b\u3082\u306e\u3082\u542b\u307f\u307e\u3059\u3002\uff09<\/span><\/p>\n<p data-content=\"\">\u307e\u305f\u3001<u>\u76f8\u7d9a\u7a0e\u5bfe\u7b5622\u9078\u3092\u300c\u7bc0\u7a0e\u52b9\u679c\u306f\u9ad8\u3044\u304b\u300d\u300c\u624b\u7d9a\u304d\u306e\u5bb9\u6613\u3055\u300d\u300c\u8ab0\u3067\u3082\u5b9f\u73fe\u53ef\u80fd\u304b\u300d\u306e\uff13\u3064\u306e\u8ef8\u3067\u8a55\u4fa1<\/u>\u3057\u3001\u5e74\u95935,000\u4ef6\u4ee5\u4e0a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u76ee\u7dda\u304b\u3089\u307f\u3066\u3001<span style=\"color: #ff0000;\"><strong>\u300c\u307e\u305a\u306f\u3053\u306e\u5bfe\u7b56\u306e\u5b9f\u65bd\u3092\u691c\u8a0e\u3057\u3066\u6b32\u3057\u3044\u300d\u3068\u601d\u3046\u5bfe\u7b56\u3092\uff17\u3064\u30d4\u30c3\u30af\u30a2\u30c3\u30d7<\/strong><\/span>\u3057\u307e\u3057\u305f\u3002<\/p>\n<p data-content=\"\">\u300c\u3069\u306e\u5bfe\u7b56\u304b\u3089\u691c\u8a0e\u3057\u305f\u3089\u3044\u3044\u306e\u304b\u3001\u307e\u3063\u305f\u304f\u76ee\u661f\u304c\u3064\u3044\u3066\u3044\u306a\u3044\u2026\u300d\u3068\u3044\u3046\u4eba\u306f\u738b\u51a0\u30de\u30fc\u30af\u306e\u3064\u3044\u305f\uff17\u3064\u306e\u5bfe\u7b56\u304b\u3089\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/s15cne6ddh-ef1641f0550c.png\" class=\"fr-draggable\" \/><\/p>\n<h3 data-content=\"\"><span>\ud83d\udc51<\/span>\u3010\u5bfe\u7b561\u3011\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u3067\u66a6\u5e74\u8d08\u4e0e\u3092\u3059\u308b<\/h3>\n<table width=\"100%\" style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 54.8983%;\"><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td style=\"width: 45.1017%;\"><span>\u2605\u2605\u2605\u2605\u2605<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 54.8983%;\"><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td style=\"width: 45.1017%;\"><span>\u2605\u2605\u2605\u2605\u2605<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 54.8983%;\"><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td style=\"width: 45.1017%;\"><span>\u2605\u2605\u2605\u2605\u2605<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/2sets75eraw-1721090989-4185b655196f.png\" class=\"fr-draggable\" \/>\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u3067\u66a6\u5e74\u8d08\u4e0e\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\uff11\u5e74\u9593\u306b\u884c\u308f\u308c\u305f\u8d08\u4e0e\u306e\u3046\u3061\u3001\u53d7\u8d08\u8005(\u3082\u3089\u3063\u305f\u4eba)\uff11\u4eba\u3042\u305f\u308a110\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3053\u306e\u975e\u8ab2\u7a0e\u63a7\u9664\u67a0\u3092\u5229\u7528\u3057\u3066\u6bce\u5e74\u30b3\u30c4\u30b3\u30c4\u3068\u5b50\u30fb\u5b6b\u306b\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u8d08\u4e0e\u7a0e\u3092\u56de\u907f\u3057\u306a\u304c\u3089\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u958b\u59cb\u524d3\uff5e7\u5e74\u4ee5\u5185\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u969b\u306b\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\uff08\u6301\u3061\u623b\u3057\uff09\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eba\u304c\u9ad8\u9f62\u3067\u306f\u306a\u3044\u5834\u5408\u306b\u52b9\u679c\u3092\u767a\u63ee\u3057\u3084\u3059\u3044\u5bfe\u7b56\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-exempt\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4402\u2003\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/a><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u751f\u524d\u8d08\u4e0e\u306e\u6301\u3061\u623b\u3057\u671f\u9593\u304c\u300c3\u5e74\u300d\u304b\u3089\u300c7\u5e74\u300d\u3078<\/strong><\/p>\n<p>\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u30012024\u5e741\u6708\u3088\u308a\u3001\u751f\u524d\u8d08\u4e0e\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u671f\u9593\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n<u>\u4ea1\u304f\u306a\u308b\u524d\u306b\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u3092\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u8db3\u3057\u623b\u3059\u671f\u9593\uff08\u6301\u3061\u623b\u3057\u671f\u9593\uff09\u304c\u3001\u3053\u308c\u307e\u3067\u306e\u300c3\u5e74\u524d\u300d\u304b\u3089\u300c\u6700\u59277\u5e74\u524d\u300d\u3078\u3068\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/u><br \/>\n\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life#26137\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u4ee4\u548c6\u5e74\u6539\u6b63\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u306e\u5f71\u97ff\u3068\u5bfe\u7b56\u3092\u89e3\u8aac<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023006-004.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u5e74\u5ea6\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<\/div>\n<h3 data-content=\"\"><span>\ud83d\udc51<\/span>\u3010\u5bfe\u7b562\u3011\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/iehro2pk67-1730944418-9b0b0cca22ca.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u8005\u3067\u3042\u308b60\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u307e\u305f\u306f\u7956\u7236\u6bcd\u304b\u3089\u3001\u53d7\u8d08\u8005\u3067\u3042\u308b18\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\u306b\u5bfe\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u6642\u306b\u9078\u629e\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><span>\u3053\u306e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u3057\u3066\u3082\u3001\u8d85\u3048\u305f\u91d1\u984d\u304c<\/span>\u7d2f\u8a082,500\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u305a\u3001\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u4e0d\u52d5\u7523\u3084\u81ea\u793e\u682a\u306a\u3069\u5c06\u6765\u5024\u4e0a\u304c\u308a\u3057\u305d\u3046\u306a\u8ca1\u7523\u3092\u304a\u6301\u3061\u306e\u5834\u5408\u3084\u3001\u8cc7\u7523\u4fdd\u6709\u8005\u304c\u9ad8\u9f62\u3067\u66a6\u5e74\u8d08\u4e0e\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001<span>\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408\u306b\u304a\u3059\u3059\u3081\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/span><\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f\u6539\u6b63\u5f8c\u306e\u6d3b\u7528\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4103\u2003\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u65b0\u8a2d\uff01<\/strong><\/p>\n<p class=\"\">\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u30012024\u5e741\u6708\u3088\u308a\u3001\u672c\u5236\u5ea6\u306b<strong>\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664<\/strong>\u304c\u65b0\u305f\u306b\u52a0\u308f\u308a\u307e\u3057\u305f\u3002\u3053\u306e110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u6642\u306e\u6301\u3061\u623b\u3057\u304c\u4e0d\u8981\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3082\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300e<a href=\"https:\/\/www.ht-tax.or.jp\/pdf\/article\/zeiseikaisei2023.pdf#page=49\" target=\"_blank\" rel=\"noopener\">\u901f\u5831\u30fb\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300f<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u300e<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023006-004.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u5e74\u5ea6\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a>\u300f<\/p>\n<\/div>\n<h3 data-content=\"\"><span>\ud83d\udc51<\/span>\u3010\u5bfe\u7b563\u3011\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2605\u2605<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/e5y2f3bw1ra-1721093728-7564e9f37cd7.png\" class=\"fr-draggable\" \/>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306b\u306f\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\u304c\u81ea\u5b85\u306e\u65b0\u7bc9\u307e\u305f\u306f\u5897\u6539\u7bc9\u306a\u3069\u306e\u305f\u3081\u306b\u4f7f\u3046\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6700\u59271,000\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u53d7\u8d08\u8005\u3001\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8cfc\u5165\u3059\u308b\u4f4f\u5b85\u3001\u5c45\u4f4f\u6642\u671f\u306a\u3069\u306b\u7d30\u304b\u3044\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u9069\u7528\u3067\u304d\u305f\u5834\u5408\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u3001\u3068\u3066\u3082\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/zoyo-jutakushikin\/\" target=\"_blank\" rel=\"noopener\">\u6700\u59271,000\u4e07\u5186\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4508\u2003\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u4ee4\u548c6\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u671f\u9650\u306f2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff0912\u670831\u65e5\u307e\u3067<\/strong><\/p>\n<p>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306f\u30012023\u5e74\u672b\u3067\u7d42\u4e86\u3059\u308b\u4e88\u5b9a\u3067\u3057\u305f\u304c\u3001\u4ee4\u548c6\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u30663\u5e74\u9593\u306e\u671f\u9593\u5ef6\u9577\u304c\u6c7a\u5b9a\u3057\u3001<u>2<\/u><u>026\u5e74\uff08\u4ee4\u548c8\u5e74\uff0912\u670831\u65e5\u307e\u3067<\/u>\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3000<\/p>\n<p class=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u901f\u5831\u30fb\u4ee4\u548c6\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<br \/>\n\u25a0\u7dcf\u52d9\u7701<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000919575.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u300e\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u00a0\u300f<\/a><\/p>\n<\/div>\n<h3 data-content=\"\"><span>\ud83d\udc51<\/span>\u3010\u5bfe\u7b564\u3011\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/th>\n<td>\u2605\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<tr>\n<th>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/th>\n<td>\u2605\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<tr>\n<th>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/th>\n<td>\u2605\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/9h14s8pj35f-1720675538-1721193338-91fe0f1ca7c6.png\" class=\"fr-draggable\" \/>\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u300c\u88ab\u4fdd\u967a\u8005\uff1a\u88ab\u76f8\u7d9a\u4eba\u300d\u300c\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\uff1a\u88ab\u76f8\u7d9a\u4eba\u300d\u300c\u53d7\u53d6\u4eba\uff1a\u76f8\u7d9a\u4eba\u300d\u3068\u3044\u3063\u305f\u5951\u7d04\u306e\u751f\u547d\u4fdd\u967a\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u305f\u3060\u3057\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306f\u3001\u907a\u3055\u308c\u305f\u5bb6\u65cf\u306e\u751f\u6d3b\u4fdd\u969c\u3068\u3044\u3046\u5927\u304d\u306a\u5f79\u5272\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u4eba\u304c\u53d7\u53d6\u4eba\u306e\u751f\u547d\u4fdd\u967a\u306b\u306f\u3001\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3068\u3044\u3046\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u751f\u547d\u4fdd\u967a\u306b\u306f\u7bc0\u7a0e\u3060\u3051\u3067\u306a\u304f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3084\u4ee3\u511f\u91d1\u306e\u539f\u8cc7\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u308b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/lifeinsurance-inheritancetax\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1750.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.1750\u2003\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4114\u2003\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u6b7b\u4ea1\u4fdd\u967a\u91d1<\/a><\/p>\n<h3 data-content=\"\"><span>\ud83d\udc51<\/span>\u3010\u5bfe\u7b565\u3011\u5893\u5730\u30fb\u4ecf\u5177\u306a\u3069\u975e\u8ab2\u7a0e\u8ca1\u7523\u3092\u751f\u524d\u306b\u8cfc\u5165\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/th>\n<td>\u2605\u2605\u2605\u2606\u2606<\/td>\n<\/tr>\n<tr>\n<th>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/th>\n<td>\u2605\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<tr>\n<th>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/th>\n<td>\u2605\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/bggb1wnxr6e-1730944473-90521d8cb694.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u5893\u5730\u30fb\u4ecf\u5177\u306a\u3069\u975e\u8ab2\u7a0e\u8ca1\u7523\u3092\u751f\u524d\u306b\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u8ca1\u7523\u3084\u6a29\u5229\u306f\u3001\u307b\u307c\u5168\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5893\u5730\u30fb\u4ecf\u5177\u3068\u3044\u3063\u305f\u796d\u7940\u306b\u95a2\u308f\u308b\u3082\u306e\u306f\u975e\u8ab2\u7a0e\u8ca1\u7523\u3068\u306a\u308a\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p data-content=\"\">\u751f\u524d\u306b500\u4e07\u5186\u3067\u304a\u5893\u3068\u4ecf\u58c7\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u73fe\u91d1\u304c500\u4e07\u6e1b\u308a\u307e\u3059\u304c\u3001\u8cfc\u5165\u3057\u305f\u304a\u5893\u3068\u4ecf\u58c7\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u306e\u3067\u3001\u76f8\u7d9a\u8ca1\u7523500\u4e07\u5186\u5206\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u305f\u3060\u3057\u3001\u7d14\u91d1\u306e\u4ecf\u5177\u306a\u3069\u9aa8\u8463\u54c1\u3068\u3057\u3066\u4fa1\u5024\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/grave-inheritancetax\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8cfc\u5165\u306f\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\uff1f\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u304a\u5893\u306e\u53d6\u308a\u6271\u3044<\/a><\/p>\n<h3 data-content=\"\"><span>\ud83d\udc51<\/span>\u3010\u5bfe\u7b566\u3011\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/th>\n<td>\u2605\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<tr>\n<th>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/th>\n<td>\u2605\u2605\u2605\u2606\u2606<\/td>\n<\/tr>\n<tr>\n<th>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/th>\n<td>\u2605\u2605\u2605\u2606\u2606<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/732xznpruru-1730944554-7554c901e324.png\" class=\"fr-draggable\" \/>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><span>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b<\/span>\u3068\u306f\u3001\u6b63\u5473\u306e\u907a\u7523\u984d\u304c1\u51046,000\u4e07\u5186\u307e\u305f\u306f\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u914d\u5076\u8005\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u3064\u307e\u308a\u3001\u6b63\u5473\u306e\u907a\u7523\u984d\u304c1\u51046,000\u4e07\u5186\u307e\u3067\u306e\u76f8\u7d9a\u3067\u3001\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u914d\u5076\u8005\u304c\u53d6\u5f97\u3059\u308c\u3070\u3001\u305d\u306e\u5bb6\u65cf\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5b50\u4f9b\u306a\u3069\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u914d\u5076\u8005\u304c\u907a\u7523\u3092\u5206\u3051\u5408\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u914d\u5076\u8005\u304c\u53d6\u5f97\u3057\u305f\u5206\u306e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u306f\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u975e\u5e38\u306b\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u3057\u304b\u3057\u3001\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u3092\u30c8\u30fc\u30bf\u30eb\u3067\u8003\u3048\u308b\u3068\u3001\u4e00\u6b21\u76f8\u7d9a\u3067\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3001\u305d\u306e\u5bb6\u65cf\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u3092\u4e00\u756a\u5b89\u304f\u3059\u308b\u65b9\u6cd5\u3068\u306f\u9650\u3089\u306a\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-spousal-deduction\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\u6d3b\u7528\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4158.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4158\u2003\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b<\/a><\/p>\n<h3 data-content=\"\"><span>\ud83d\udc51<\/span>\u3010\u5bfe\u7b567\u3011\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/th>\n<td>\u2605\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<tr>\n<th>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/th>\n<td>\u2605\u2605\u2605\u2606\u2606<\/td>\n<\/tr>\n<tr>\n<th>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/th>\n<td>\u2605\u2605\u2605\u2606\u2606<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/lxmc4yifii-1720680303-1721193432-1a7bcf072ae4.png\" class=\"fr-draggable\" \/>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4e8b\u696d\u3084\u5c45\u4f4f\u306e\u305f\u3081\u306b\u4f7f\u7528\u3057\u3066\u3044\u305f\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6700\u5927\u306780%\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u3068\u3066\u3082\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3067\u3059\u304c\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u7528\u9014\u3084\u53d6\u5f97\u3059\u308b\u4eba\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/shokibo-takuchi\/\" target=\"_blank\" rel=\"noopener\">\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u984d\u304c\u5b89\u304f\u306a\u308b\uff1f\uff5e\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u57fa\u790e\u7de8<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4124\u2003\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b568\u3011\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><span><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/aeau2qxnjod-1739940029-3bb7c794810e.png\" class=\"fr-draggable\" \/>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528<\/span>\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306b\u306f\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f4\u7cfb\u5c0a\u5c5e\u304b\u308918\u6b73\u4ee5\u4e0a50\u6b73\u672a\u6e80\u306e\u5b50\u306e\u7d50\u5a5a\u3084\u5b50\u80b2\u3066\u306b\u4f7f\u3046\u305f\u3081\u306e\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\u30011,000\u4e07\u5186\uff08\u7d50\u5a5a\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f300\u4e07\u5186\uff09\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u3067\u8d08\u4e0e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b<span>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1<\/span>\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u53d7\u8d08\u8005\u306f\u7d50\u5a5a\u306b\u304b\u304b\u308f\u308b\u6319\u5f0f\u8cbb\u7528\u3084\u8ee2\u5c45\u8cbb\u7528\u3001\u598a\u5a20\u30fb\u51fa\u7523\u30fb\u80b2\u5150\u306b\u304b\u304b\u308b\u8cbb\u7528\u304c\u5fc5\u8981\u306b\u306a\u308b\u90fd\u5ea6\u3001\u91d1\u878d\u8cc7\u91d1\u53e3\u5ea7\u304b\u3089\u304a\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u306a\u304a\u3001\u53d7\u8d08\u8005\u304c50\u6b73\u306b\u9054\u3057\u305f\u3068\u304d\u3001\u7d50\u5a5a\u5b50\u80b2\u3066\u8cc7\u91d1\u53e3\u5ea7\u306b\u6b8b\u9ad8\u304c\u3042\u308b\u3068\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4511\u2003\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u671f\u9650\u306f2027\u5e74\uff08\u4ee4\u548c9\u5e74\uff093\u670831\u65e5\u307e\u3067<\/strong><\/p>\n<p class=\"attention-p\"><span>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/span>\u306f\u3001\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u30662\u5e74\u9593\u306e\u671f\u9593\u5ef6\u9577\u304c\u6c7a\u5b9a\u3057\u30012027\u5e74\uff08\u4ee4\u548c9\u5e74\uff093\u670831\u65e5\u307e\u3067\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p class=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300e<a href=\"https:\/\/www.ht-tax.or.jp\/pdf\/article\/zeiseikaisei_2025\/tsuji-hongo-zeiseikaisei2025.pdf#page=45\" target=\"_blank\" rel=\"noopener\">\u901f\u5831\u30fb\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300f<br \/>\n\u25a0\u8ca1\u52d9\u7701\u300e<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/20241227taikou.pdf#page=20\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300f<\/p>\n<\/div>\n<h3 data-content=\"\">\u3010\u5bfe\u7b569\u3011\u66f4\u5730\u306b\u8cc3\u8cb8\u7528\u7269\u4ef6\u3092\u5efa\u8a2d\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/4b6uxj8l2rn-1730944789-9edd27f46d69.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u66f4\u5730\u306b\u8cc3\u8cb8\u7528\u7269\u4ef6\u3092\u5efa\u8a2d\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u76f8\u7d9a\u7a0e\u306e\u8ca1\u7523\u8a55\u4fa1\u3067\u306f\u3001\u30a2\u30d1\u30fc\u30c8\u30fb\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u5efa\u3066\u3066\u4ed6\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u571f\u5730\u306f\u3001\u8a55\u4fa1\u984d\u304c\u4e0b\u304c\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30a2\u30d1\u30fc\u30c8\u5efa\u7bc9\u306e\u305f\u3081\u306b\u73fe\u91d1\u3092\u652f\u51fa\u3059\u308b\u3053\u3068\u3067\u8ca1\u7523\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u4e00\u65b9\u3067\u30a2\u30d1\u30fc\u30c8\u3092\u5efa\u3066\u308b\u3068\u5bb6\u5c4b\u3068\u3044\u3046\u8ca1\u7523\u304c\u5897\u3048\u307e\u3059\u304c\u3001\u5bb6\u5c4b\u306f\u3082\u3068\u3082\u3068\u8a55\u4fa1\u984d\u304c\u4f4e\u304f\u3001\u8cb8\u5bb6\u3067\u3042\u308c\u3070\u3001\u3055\u3089\u306b\u8a55\u4fa1\u984d\u3092\u5727\u7e2e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u3055\u3089\u306b\u3001\u30a2\u30d1\u30fc\u30c8\u306e\u6577\u5730\u306f\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306b\u8a72\u5f53\u3057\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u65b9\u6cd5\u3067\u3042\u308b\u4e00\u65b9\u3067\u3001\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u306b\u306f\u7a7a\u5ba4\u30ea\u30b9\u30af\u3084\u4fee\u7e55\u8cbb\u3001\u8ca1\u7523\u306e\u5206\u5272\u304c\u3057\u306b\u304f\u3044\u3068\u3044\u3063\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#3-33\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523(\u571f\u5730\u30fb\u5efa\u7269)\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602_qa.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4602\u2003\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1<\/a><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u76f8\u7d9a\u958b\u59cb\u524d\u300c5\u5e74\u4ee5\u5185\u300d\u306e\u8cc3\u8cb8\u7269\u4ef6\u306f\u8a55\u4fa1\u65b9\u6cd5\u304c\u898b\u76f4\u3057\u306b\uff01<\/strong><\/p>\n<p><span>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u3001<u>\u76f8\u7d9a\u958b\u59cb\u524d5\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u30fb\u65b0\u7bc9\u3057\u305f\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u6642\u4fa1\u306e8\u5272\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u4e88\u5b9a<\/u>\u3067\u3059\u3002<br \/>\n\u00a0\u4ee4\u548c9\u5e74\uff082027\u5e74\uff091\u67081\u65e5\u4ee5\u964d\u306e\u76f8\u7d9a\u306b\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u306e\u3067\u3001\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span>\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300e<a href=\"https:\/\/www.ht-tax.or.jp\/pdf\/article\/zeiseikaisei_2026\/tsuji-hongo-zeiseikaisei2026-05-shisankazei.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u901f\u5831\u7248\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/a>\u300f<br \/>\n\u25a0\u8ca1\u52d9\u7701\u300e<\/span><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf#page=52\" target=\"_blank\" rel=\"noopener\"><span>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/span><\/a>\u300f<\/div>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5610\u3011\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u8cc3\u8cb8\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/jq1ix3zxfxm-1720662971-906e178a0e05.png\" class=\"fr-draggable\" \/>\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u8cc3\u8cb8\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u571f\u5730\u3067\u6642\u4fa1\u306e80%\u7a0b\u5ea6\u3001\u5efa\u7269\u306f\u6642\u4fa1\u306e60-70%\u7a0b\u5ea6\u306a\u306e\u3067\u3001\u73fe\u91d1\u30671\u5104\u5186\u6301\u3063\u3066\u3044\u308b\u3088\u308a\u3082\u3001\uff11\u5104\u5186\u3092\u4f7f\u3063\u3066\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u65b9\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4f4e\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u4e0d\u52d5\u7523\u306f\u3001\u8cc3\u8cb8\u7528\u306b\u3057\u3066\u3044\u308b\u3068\u3001\u81ea\u5b85\u306e\u5834\u5408\u3088\u308a\u3082\u8a55\u4fa1\u984d\u304c\u4e0b\u304c\u308a\u307e\u3059\u306e\u3067\u3001\u591a\u984d\u306e\u73fe\u91d1\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u8cc3\u8cb8\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u65b9\u6cd5\u3067\u3042\u308b\u4e00\u65b9\u3067\u3001\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u306b\u306f\u7a7a\u5ba4\u30ea\u30b9\u30af\u3084\u4fee\u7e55\u8cbb\u3001\u8ca1\u7523\u306e\u5206\u5272\u304c\u3057\u306b\u304f\u3044\u3068\u3044\u3063\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#3-33\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523(\u571f\u5730\u30fb\u5efa\u7269)\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602_qa.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4602\u2003\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1<\/a><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u3010\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u76f8\u7d9a\u958b\u59cb\u524d\u300c5\u5e74\u4ee5\u5185\u300d\u306e\u8cc3\u8cb8\u7269\u4ef6\u306f\u8a55\u4fa1\u65b9\u6cd5\u304c\u898b\u76f4\u3057\u306b\uff01<\/strong><\/p>\n<p class=\"\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u3088\u308a\u3001<u>\u76f8\u7d9a\u958b\u59cb\u524d5\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u30fb\u65b0\u7bc9\u3057\u305f\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u6642\u4fa1\u306e8\u5272\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u4e88\u5b9a<\/u>\u3067\u3059\u3002<br \/>\n\u4ee4\u548c9\u5e74\uff082027\u5e74\uff091\u67081\u65e5\u4ee5\u964d\u306e\u76f8\u7d9a\u306b\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u306e\u3067\u3001\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300e<a href=\"https:\/\/www.ht-tax.or.jp\/pdf\/article\/zeiseikaisei_2026\/tsuji-hongo-zeiseikaisei2026-05-shisankazei.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u901f\u5831\u7248\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/a>\u300f<br \/>\n\u25a0\u8ca1\u52d9\u7701\u300e<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf#page=52\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300f<\/p>\n<\/div>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5611\u3011\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\uff1f<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/cr42e2fyih-1720665447-91958006ab06.png\" class=\"fr-draggable\" \/>\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u306b\u7e4b\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><span>\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u9ad8\u5c64\u968e\u306b\u306a\u308b\u307b\u3069\u4fa1\u5024\u304c\u9ad8\u304f\u306a\u308a\u3001\u540c\u3058\u9593\u53d6\u308a\u3067\u3082\u4f4e\u5c64\u968e\u3068\u9ad8\u5c64\u968e\u3067\u306f\u58f2\u8cb7\u4fa1\u683c\u306f\u7570\u306a\u308a\u307e\u304c\u3001\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u8a55\u4fa1\u984d\u306f\u3001\u540c\u3058\u9593\u53d6\u308a\u3067\u3042\u308c\u3070\u4f4e\u5c64\u968e\u3067\u3082\u9ad8\u5c64\u968e\u3067\u3082\u540c\u984d\u3067\u3057\u305f\u3002<\/span><\/p>\n<p data-content=\"\"><span>\u305d\u306e\u305f\u3081\u3001\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u5b9f\u969b\u306e\u58f2\u8cb7\u4fa1\u683c\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u5dee\u304c\u5927\u304d\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u306b\u9069\u3057\u3066\u304a\u308a\u3001\u300c\u30bf\u30ef\u30de\u30f3\u7bc0\u7a0e\u300d\u306a\u3069\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p data-content=\"\"><span>\u3057\u304b\u3057\u3001\u533a\u5206\u6240\u6709\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u4fa1\u683c\u306e\u8a55\u4fa1\u65b9\u6cd5\u304c\u898b\u76f4\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u4f4e\u5c64\u968e\u3068\u9ad8\u5c64\u968e\u3067\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u7570\u306a\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u307b\u304b\u3001\u5b9f\u52e2\u4fa1\u683c\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u5dee\u306f\u4ee5\u524d\u307b\u3069\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p data-content=\"\"><span>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3067\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-apartment-inheritance-tax\" target=\"_blank\" rel=\"noopener\">\u3010\u8a55\u4fa1\u65b9\u6cd5\u307e\u3068\u3081\u3011\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\u306e\uff1f<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/information\/release\/pdf\/0023006-018.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u5831\u9053\u767a\u8868\u8cc7\u6599\u3000\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u4fc2\u308b\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u4f1a\u8b70\u306b\u3064\u3044\u3066<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5612\u3011\u751f\u524d\u306b\u81ea\u5b85\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u3084\u5efa\u7bc9\u4fee\u7e55\u3092\u884c\u3046<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2605\u2605<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/xcbo3vdps4h-1720670646-0e8ee13d9ff1.jpg\" class=\"fr-draggable\" \/>\u751f\u524d\u306b\u81ea\u5b85\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u3084\u5efa\u7bc9\u4fee\u7e55\u3092\u884c\u3046\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u751f\u524d\u306b\u81ea\u5b85\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u3084\u5927\u898f\u6a21\u306a\u4fee\u7e55\u3092\u884c\u3048\u3070\u3001\u305d\u306e\u8cbb\u7528\u306e\u5206\u3060\u3051\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u96e8\u6f0f\u308a\u306e\u4fee\u7e55\u3084\u5916\u58c1\u306e\u88dc\u4fee\u306a\u3069\u306f\u3001\u751f\u524d\u306b\u884c\u3046\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u305f\u3060\u3057\u3001\u81ea\u5b85\u306e\u5e8a\u9762\u7a4d\u304c\u5897\u3048\u308b\u5897\u7bc9\u3084\u3001\u81ea\u5b85\u306e\u8a55\u4fa1\u984d\u304c\u4e0a\u304c\u308b\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u5897\u3048\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3082\u4e0a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5613\u3011\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u3092\u8cfc\u5165\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/fclxp2e7b6b-1730944992-e439a93a0295.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><span>\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730<\/span>\u306f\u5229\u7528\u65b9\u6cd5\u304c\u5236\u9650\u3055\u308c\u308b\u306e\u3067\u3001\u4e00\u822c\u7684\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u984d\u306b\u898f\u6a21\u683c\u5dee\u88dc\u6b63\u7387\u3068\u3044\u3046\u3082\u306e\u3092\u304b\u3051\u3066\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u6771\u4eac\u30fb\u5927\u962a\u30fb\u540d\u53e4\u5c4b\u306e\u4e09\u5927\u90fd\u5e02\u570f\u3067\u306f500\u33a1\u4ee5\u4e0a\u306e\u5730\u7a4d\u3001\u4e09\u5927\u90fd\u5e02\u570f\u4ee5\u5916\u306e\u5730\u57df\u3067\u306f1,000\u33a1\u4ee5\u4e0a\u306e\u5730\u7a4d\u306e\u5b85\u5730\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u3069\u306e\u304f\u3089\u3044\u4e0b\u3052\u3089\u308c\u308b\u304b\u306f\u3001\u5730\u7a4d\u3084\u5730\u533a\u533a\u5206\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6700\u5927\u306720\uff05\u7a0b\u5ea6\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4609.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4609\u2003\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5614\u3011\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306a\u3069\u306b\u52a0\u5165\u3057\u3066\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u7528\u610f\u3059\u308b<\/h3>\n<table width=\"100%\" style=\"width: 100%; height: 69px;\">\n<tbody>\n<tr style=\"height: 23px;\">\n<th style=\"height: 23px;\"><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td style=\"height: 23px;\"><span>\u2605\u2605\u2605\u2605\u2605<\/span><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"height: 23px;\"><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td style=\"height: 23px;\"><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"height: 23px;\"><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td style=\"height: 23px;\"><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/wh5f3ldc9zq-1720676580-1721092191-23ea92e43445.jpg\" class=\"fr-draggable\" \/>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306a\u3069\u306b\u52a0\u5165\u3057\u3066\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u7528\u610f\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u304c\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3068\u306f\u4e2d\u5c0f\u6a5f\u69cb\u304c\u904b\u55b6\u3059\u308b\u5171\u6e08\u5236\u5ea6\u3067\u3059\u3002\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u3084\u5f79\u54e1\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u306e\u305f\u3081\u306e\u7a4d\u7acb\u578b\u306e\u9000\u8077\u91d1\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u304b\u3089\u6b7b\u4ea1\u6642\u306b\u76f8\u7d9a\u4eba\u304c\u5171\u6e08\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5171\u6e08\u91d1\u306f\u6b7b\u4ea1\u9000\u8077\u91d1\u6271\u3044\u3068\u306a\u308a\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u304c\u5bfe\u8c61\u3068\u306a\u308b\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u306f<span>\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3068\u3044\u3046\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u76f8\u7d9a\u5bfe\u7b56\u3092\u304a\u8003\u3048\u306e\u65b9\u304c\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u3084\u5f79\u54e1\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4117.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4117\u2003\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u6b7b\u4ea1\u9000\u8077\u91d1<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5615\u3011\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u5897\u3084\u3059<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/wf6bn2j3qh-1730945056-00d2d105ef14.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u5897\u3084\u3059\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u304c\u5897\u3048\u3001\u751f\u547d\u4fdd\u967a\u91d1\u30fb\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u3082\u5897\u3048\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u57fa\u790e\u63a7\u9664\u984d\uff1a3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<br \/>\n\u751f\u547d\u4fdd\u967a\u91d1\u30fb\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\uff1a500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/p>\n<p data-content=\"\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u6570\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u666e\u901a\u990a\u5b50\u306e\u6570\u306f\u3001\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\u306f\uff11\u4eba\u307e\u3067\u3001\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u306f\uff12\u4eba\u307e\u3067\u3068\u3044\u3046\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/adoption-inheritance\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u5bfe\u7b56\u306e\u305f\u3081\u306b\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3068\u3001\u3069\u3093\u306a\u5f71\u97ff\u304c\u3042\u308b\uff1f<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4170.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4170\u2003\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u990a\u5b50\u304c\u3044\u308b\u3068\u304d<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5616\u3011\u914d\u5076\u8005\u306b\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/wogk8nfac-1720752380-ab4d57a7b8ab.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u914d\u5076\u8005\u306b\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u592b\u5a66\u306b\u304a\u3044\u3066\u306f\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3001\u3082\u3057\u304f\u306f\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8d08\u4e0e\u3057\u3066\u3082\u30012,000\u4e07\u5186\u3092\u4e0a\u9650\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u3053\u306e\u7279\u4f8b\u306f\u751f\u524d\u8d08\u4e0e\u306e\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u3068\u306e\u4f75\u7528\u304c\u53ef\u80fd\u3067\u3042\u308b\u305f\u3081\u3001\u5b9f\u8cea2,110\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/zoyozei-haigusha\/\" target=\"_blank\" rel=\"noopener\">\u300c\u7d50\u5a5a20\u5e74\u76ee\u306e\u30d7\u30ec\u30bc\u30f3\u30c8\u300d\u306b\u81ea\u5b85\u3092\u8d08\u4e0e \uff5e\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u7279\u4f8b\uff5e<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4452\u2003\u592b\u5a66\u306e\u9593\u3067\u5c45\u4f4f\u7528\u306e\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3057\u305f\u3068\u304d\u306e\u914d\u5076\u8005\u63a7\u9664<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5617\u3011\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u8a2d\u5b9a\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/mwx1gt1oov-1720760762-5f407043f954.jpg\" class=\"fr-draggable\" \/>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3068\u306f\u3001\u914d\u5076\u8005\u304c\u81ea\u5b85\u306e\u6240\u6709\u6a29\u3092\u76f8\u7d9a\u3057\u306a\u304f\u3066\u3082\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u5f8c\u3082\u3001\u4eca\u307e\u3067\u901a\u308a\u81ea\u5b85\u306b\u4f4f\u307f\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u914d\u5076\u8005\u3068\u5b50\u4f9b\u304c\u907a\u7523\u5206\u5272\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u914d\u5076\u8005\u304c\u81ea\u5b85\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3001\u5341\u5206\u306a\u751f\u6d3b\u8cc7\u91d1\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3001\u307e\u305f\u306f\u914d\u5076\u8005\u304c\u751f\u6d3b\u8cc7\u91d1\u78ba\u4fdd\u306e\u305f\u3081\u306b\u9810\u8caf\u91d1\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3001\u81ea\u5b85\u3092\u76f8\u7d9a\u3067\u304d\u306a\u3044\u3068\u3044\u3063\u305f\u4e8b\u614b\u304c\u8d77\u304d\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p data-content=\"\">\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u3067\u304d\u305f\u5236\u5ea6\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3067\u3059\u3002<br \/>\n\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u8a2d\u5b9a\u3059\u308b\u3068\u3001\u914d\u5076\u8005\u304c\u81ea\u5b85\u306e\u6240\u6709\u6a29\u3092\u76f8\u7d9a\u3057\u306a\u304f\u3066\u3082\u3001\u81ea\u5b85\u306e\u6240\u6709\u6a29\u3088\u308a\u3082\u5b89\u4fa1\u306a\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u76f8\u7d9a\u3059\u308c\u3070\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u5f8c\u3082\u81ea\u5b85\u306b\u4f4f\u307f\u7d9a\u3051\u306a\u304c\u3089\u3001\u751f\u6d3b\u8cc7\u91d1\u78ba\u4fdd\u306e\u305f\u3081\u306b\u9810\u8caf\u91d1\u3082\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u3053\u306e\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u4e00\u6b21\u76f8\u7d9a\u3067\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u767a\u751f\u3068\u5171\u306b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u6d88\u6ec5\u3059\u308b\u305f\u3081\u3001\u4e8c\u6b21\u76f8\u7d9a\u3067\u306f\u76f8\u7d9a\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u7279\u5fb4\u3092\u751f\u304b\u3059\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/topics\/haigusha-kyoju2\/\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u306b\u306a\u308b\uff1f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac<\/a>\u25a0<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji07_00028.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701HP\u3000\u6b8b\u3055\u308c\u305f\u914d\u5076\u8005\u306e\u5c45\u4f4f\u6a29\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u65b9\u7b56\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3059\u3002<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4666.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4666\u2003\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5618\u3011\u90ca\u5916\u304b\u3089\u90fd\u5fc3\u3078\u5f15\u3063\u8d8a\u3059<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/oju3mha9m6a-1730945118-b2e2e4346298.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u90ca\u5916\u304b\u3089\u90fd\u5fc3\u3078\u5f15\u3063\u8d8a\u3057\u305f\u4e0a\u3067\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><span>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u300d\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4e8b\u696d\u3084\u5c45\u4f4f\u306e\u305f\u3081\u306b\u4f7f\u7528\u3057\u3066\u3044\u305f\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6700\u5927\u306780%\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p data-content=\"\">\u3053\u306e\u7279\u4f8b\u306b\u306f\u3001\u6700\u592780%\u304c\u6e1b\u984d\u3055\u308c\u308b\u3082\u306e\u306e\u3001<u>\u9069\u7528\u3067\u304d\u308b\u9762\u7a4d\u306b\u4e0a\u9650\u304c\u3042\u308b<\/u>\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u4e0a\u306e\u56f3\u306e\u901a\u308a\u3001\u3053\u306e\u7279\u5fb4\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u90ca\u5916\u306b\u3042\u308b\u5730\u4fa1\u306e\u5b89\u3044\u571f\u5730\u304b\u3089\u3001\u90fd\u5fc3\u306e\u5730\u4fa1\u306e\u9ad8\u3044\u571f\u5730\u306b\u8ee2\u5c45\u3059\u308b\u3053\u3068\u3067\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u3088\u308b\u6e1b\u984d\u306e\u52b9\u679c\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\" class=\"\">\u304a\u5b50\u69d8\u304c\u90fd\u5fc3\u306e\u4f1a\u793e\u306b\u304a\u52e4\u3081\u3067\u90ca\u5916\u306b\u89aa\u4e16\u4ee3\u304c\u304a\u4f4f\u307e\u3044\u3067\u3042\u308b\u3053\u3068\u306b\u3054\u4e0d\u5b89\u304c\u3042\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u4f4f\u307f\u66ff\u3048\u3092\u3054\u691c\u8a0e\u9802\u304f\u306e\u3082\u4e00\u6848\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/shokibo-takuchi\/\" target=\"_blank\" rel=\"noopener\">\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u984d\u304c\u5b89\u304f\u306a\u308b\uff1f\uff5e\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u57fa\u790e\u7de8<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4124\u2003\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5619\u3011\u76f8\u7d9a\u8ca1\u7523\u3092\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bc4\u4ed8\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/p88qc4jg59g-1720764653-9659f2bd3ccd.png\" class=\"fr-draggable\" \/>\u76f8\u7d9a\u8ca1\u7523\u3092\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bc4\u4ed8\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u3092\u3001\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u7279\u5b9a\u306e\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u7b49\u3078\u8d08\u4e0e\u306b\u3088\u308a\u5bc4\u4ed8\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8ca1\u7523\u306f\u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><span>\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u304c\u9069\u7528\u3068\u306a\u308b\u306e\u306f\u3001\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u3092\u305d\u306e\u307e\u307e\u306e\u5f62\u3067\u5bc4\u4ed8\u3059\u308b\u3053\u3068\u3001\u307e\u305f\u3001\u8a8d\u3081\u3089\u308c\u305f\u56e3\u4f53\u3084\u7d44\u7e54\u306b\u5bc4\u4ed8\u3057\u305f\u5834\u5408\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/zaisan-kifu\/\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u8ca1\u7523\u3092\u5bc4\u4ed8\u3057\u305f\u3089\u3001\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\uff1f<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4141.htm\" target=\"_blank\" rel=\"noopener\">No.4141\u2003\u76f8\u7d9a\u8ca1\u7523\u3092\u516c\u76ca\u6cd5\u4eba\u306a\u3069\u306b\u5bc4\u9644\u3057\u305f\u3068\u304d<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5620\u3011\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/zg45bx43jq-1720766822-fc92a7d182a5.png\" class=\"fr-draggable\" \/>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3068\u306f\u3001\u81ea\u3089\u306e\u8cc7\u7523\u306e\u7ba1\u7406\u3092\u76ee\u7684\u3068\u3057\u3066\u8a2d\u7acb\u3055\u308c\u308b\u4f1a\u793e\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u901a\u5e38\u306e\u8cc3\u8cb8\u7d4c\u55b6\u3067\u3042\u308c\u3070\u5165\u5c45\u8005\u304b\u3089\u652f\u6255\u308f\u308c\u305f\u5bb6\u8cc3\u304c\u76f4\u63a5\u30aa\u30fc\u30ca\u30fc\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u3001\u8cc3\u8cb8\u7d4c\u55b6\u3067\u5f97\u305f\u53ce\u5165\u3092\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3067\u53d7\u3051\u5165\u308c\u305f\u5f8c\u3001\u5f79\u54e1\u5831\u916c\u3084\u7d66\u4e0e\u3068\u3044\u3046\u5f62\u3067\u30aa\u30fc\u30ca\u30fc\u3084\u89aa\u65cf\u306b\u914d\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u3053\u306e\u4ed5\u7d44\u307f\u3092\u5229\u7528\u3057\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u901a\u3057\u3066\u89aa\u65cf\u306b\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u3067\u3001\u907a\u7523\u7dcf\u984d\u304c\u6e1b\u308a\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3057\u3001\u8d08\u4e0e\u7a0e\u3088\u308a\u3082\u4f4e\u3044\u7a0e\u7387\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3067\u8ca1\u7523\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 data-content=\"\"><span>\u3010\u5bfe\u7b5621\u3011\u5b6b\u306a\u3069\u306b\u4e16\u4ee3\u3092\u98db\u3070\u3057\u305f\u8ca1\u7523\u627f\u7d99\u3092\u3059\u308b<\/span><\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2605\u2605<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2605\u2605\u2605\u2605<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/i42y0qpcgtm-1721088793-59f2004ad900.png\" class=\"fr-draggable\" \/>\u5b6b\u306a\u3069\u306b\u4e16\u4ee3\u3092\u98db\u3070\u3057\u305f\u8ca1\u7523\u627f\u7d99\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u76f8\u7d9a\u306f\u901a\u5e38\u3001\u300c\u89aa\u2192\u5b50\u2192\u5b6b\u300d\u3068\u7d9a\u3044\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u89aa\u304b\u3089\u5b6b\u3078\u76f8\u7d9a\u3055\u308c\u308b\u307e\u3067\u306b\uff12\u56de\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u89aa\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u3001\u5b6b\u3078\u76f4\u63a5\u627f\u7d99\u3055\u305b\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u6a5f\u4f1a\u3092\uff11\u56de\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5b6b\u304c\u8ca1\u7523\u3092\u907a\u8d08\u306a\u3069\u306b\u3088\u308a\u627f\u7d99\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legal-heir-grandson\" target=\"_blank\" rel=\"noopener\">\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\uff1f\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u304b\u3089\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac<\/a>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4157\u2003\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><\/p>\n<h3 data-content=\"\">\u3010\u5bfe\u7b5622\u3011\u76f8\u7d9a\u7a0e\u306e\u304b\u304b\u3089\u306a\u3044\u56fd\u30fb\u5730\u57df\u306b\u79fb\u4f4f\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span>\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u304b<\/span><\/th>\n<td><span>\uff1f<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u624b\u7d9a\u304d\u306f\u5bb9\u6613\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<tr>\n<th><span>\u8ab0\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u304b<\/span><\/th>\n<td><span>\u2605\u2606\u2606\u2606\u2606<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/hxrmrsl2858-1721089750-f8d32bbaf502.jpg\" class=\"fr-draggable\" \/>\u76f8\u7d9a\u7a0e\u306e\u304b\u304b\u3089\u306a\u3044\u56fd\u30fb\u5730\u57df\u306b\u79fb\u4f4f\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u306e\u4e3b\u306a\u56fd\u30fb\u5730\u57df\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/li>\n<li>\u30de\u30ec\u30fc\u30b7\u30a2<\/li>\n<li>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2<\/li>\n<li>\u30ab\u30ca\u30c0<\/li>\n<li>\u9999\u6e2f\u3000\u306a\u3069<\/li>\n<\/ul>\n<p data-content=\"\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6d77\u5916\u306b\u79fb\u4f4f\u3059\u308b\u306b\u306f\u3001\u305f\u3060\u79fb\u4f4f\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u306f\u306a\u304f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba\u306e\u56fd\u7c4d\u3084\u5c45\u4f4f\u5e74\u6570\u306a\u3069\u69d8\u3005\u306a\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u5b9f\u65bd\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u56fd\u969b\u76f8\u7d9a\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/overseas-migration-tax\" target=\"_blank\" rel=\"noopener\">\u6d77\u5916\u79fb\u4f4f\u3059\u308b\u3068\u65e5\u672c\u3067\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f\u5bfe\u5fdc\u65b9\u6cd5\u3084\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac<\/a><\/p>\n<h2 data-content=\"\">2.\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3092<\/h2>\n<p data-content=\"\"><span style=\"color: #ff0000;\"><strong>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p data-content=\"\"><u>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306f\u8ca1\u7523\u3084\u5bb6\u65cf\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001\u3068\u308b\u3079\u304d\u5bfe\u7b56\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/u><\/p>\n<p data-content=\"\">\u305f\u3068\u3048\u3070\u3001\u5bfe\u7b56\uff11\u3067\u89e3\u8aac\u3057\u305f\u300c\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u3067\u66a6\u5e74\u8d08\u4e0e\u3092\u3059\u308b\u300d\u3068\u3044\u3046\u65b9\u6cd5\u306f\u3001\u6975\u3081\u3066\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u5bfe\u7b56\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u958b\u59cb\u524d3\uff5e7\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u308b\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u305d\u306e\u305f\u3081\u3001\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eba\u304c\u9ad8\u9f62\u306e\u5834\u5408\u306f\u3001\u5fc5\u305a\u3057\u3082\u7bc0\u7a0e\u306b\u7e4b\u304c\u308b\u3068\u306f\u8a00\u3048\u305a\u3001\u5bfe\u7b56\uff12\u3067\u89e3\u8aac\u3057\u305f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u6d3b\u7528\u306a\u3069\u4ed6\u306e\u5bfe\u7b56\u3092\u5b9f\u65bd\u3057\u305f\u65b9\u304c\u3088\u3044\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u3053\u306e\u3088\u3046\u306b<span style=\"color: #ff0000;\"><strong>\u300c\u6211\u304c\u5bb6\u306e\u5834\u5408\u3001\u3069\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u884c\u3046\u3079\u304d\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d\u3068\u3044\u3046\u5224\u65ad\u306f\u3001\u81ea\u5206\u3067\u884c\u3046\u3053\u3068\u306f\u96e3\u3057\u3044<\/strong><\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p data-content=\"\">\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u691c\u8a0e\u3059\u308b\u6642\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-consultation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306e\u76f8\u8ac7\u5148\u3092\u304a\u60a9\u307f\u5225\u306b\u5fb9\u5e95\u89e3\u8aac\uff5c\u7121\u6599\u76f8\u8ac7\u3082\u7d39\u4ecb<\/a>\u25a0<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\u3079\u304d\uff1f\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72\u306a\u30694\u3064\u306e\u7a93\u53e3\u3092\u6bd4\u8f03\u89e3\u8aac<\/a>\u25a0<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><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3082\u76f8\u7d9a\u7a0e\u306e\u751f\u524d\u5bfe\u7b56\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u53d7\u3051\u4ed8\u3051\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u5bb6\u65cf\u69cb\u6210\u3084\u4fdd\u6709\u3057\u3066\u3044\u308b\u8ca1\u7523\u3001\u3054\u5bb6\u65cf\u3078\u306e\u60f3\u3044\u7b49\u3001\u304a\u5ba2\u69d8\u306e\u73fe\u72b6\u3092\u628a\u63e1\u3057\u3001\u8ab2\u984c\u89e3\u6c7a\u306b\u5411\u3051\u305f\u6700\u9069\u306a\u3054\u63d0\u6848\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/service\/seizen-taisaku\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/l45cwg6njw9-1721196832-dfc8122af756.png\" class=\"fr-draggable\" \/><\/a><\/p>\n<\/div>\n<h2 data-content=\"\">3.\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<h3 data-content=\"\">Q1\uff1a\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306f\u3044\u3064\u304b\u3089\u59cb\u3081\u308b\u306e\u304c\u30d9\u30b9\u30c8\u3067\u3059\u304b\uff1f<\/h3>\n<p data-content=\"\"><strong>A\uff1a\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u3001\u601d\u3044\u7acb\u3063\u305f\u4eca\u3059\u3050\u59cb\u3081\u308b\u306e\u304c\u30d9\u30b9\u30c8\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u76f8\u7d9a\u5bfe\u7b56\u306f\u3001\u65e9\u3081\u306b\u7740\u624b\u3059\u308b\u307b\u3069\u591a\u304f\u306e\u9078\u629e\u80a2\u3092\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002\u300c\u307e\u3060\u65e9\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9a\u5e74\u9000\u8077\u3084\u3001\u5bb6\u65cf\u69cb\u6210\u306e\u5909\u5316\u306a\u3069\u3001\u4eba\u751f\u306e\u7bc0\u76ee\u306b\u4e00\u5ea6\u3001\u3054\u81ea\u8eab\u306e\u8ca1\u7523\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3001\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u3044\u305f\u3060\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u4f8b\u3048\u3070\u30012024\u5e74\uff08\u4ee4\u548c6\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u4ea1\u304f\u306a\u308b\u524d\u306e\u8d08\u4e0e\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3059\u671f\u9593\u304c\u300c3\u5e74\u300d\u304b\u3089\u300c7\u5e74\u300d\u3078\u3068\u6bb5\u968e\u7684\u306b\u5ef6\u3073\u308b\u3053\u3068\u304c\u6c7a\u5b9a\u3057\u307e\u3057\u305f\u3002\u3064\u307e\u308a\u3001\u65e9\u304f\u59cb\u3081\u308b\u307b\u3069\u3001\u3053\u306e\u300c\u6301\u3061\u623b\u3057\u300d\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u8d08\u4e0e\u3092\u5897\u3084\u305b\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 data-content=\"\">Q2\uff1a\u8ca1\u7523\u304c\u3044\u304f\u3089\u304f\u3089\u3044\u3042\u308c\u3070\u5bfe\u7b56\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n<p data-content=\"\"><strong>A\uff1a\u76f8\u7d9a\u8ca1\u7523<\/strong><strong>\u304c\u300c\u57fa\u790e\u63a7\u9664\u984d\u300d\u3092\u8d85\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306a\u3089\u3001\u5bfe\u7b56\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c3,000\u4e07\u5186 \uff0b 600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c3\u540d\u306a\u30894,800\u4e07\u5186\u3067\u3059\u3002\u90fd\u5e02\u90e8\u306b\u4e0d\u52d5\u7523\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3001\u571f\u5730\u306e\u8a55\u4fa1\u3060\u3051\u3067\u3053\u306e\u91d1\u984d\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3067\u3059\u3002<br \/>\n\u307e\u305a\u306f\u4e0b\u8a18\u306e\u300c\u76f8\u7d9a\u7a0e\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u300d\u304b\u3089\u521d\u3081\u3066\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u5bfe\u7b56\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7 \u76f8\u7d9a\u30bb\u30f3\u30bf\u30fc\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-sim\/\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h3 data-content=\"\">Q3.\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u3001\u751f\u524d\u306b\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3068\u805e\u304d\u307e\u3057\u305f\u3002<\/h3>\n<div data-accordion-content=\"accordion--text\"><strong><span>A.\u306f\u3044\u3001\u8a08\u753b\u7684\u306a\u751f\u524d\u8d08\u4e0e\u306f\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3059\u3002<\/span><\/strong><\/div>\n<div data-accordion-content=\"accordion--text\"><span>\u00a0<\/span><\/div>\n<div data-accordion-content=\"accordion--text\"><span>\u305f\u3060\u3057\u3001\u8d08\u4e0e\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u3084\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u4e00\u5b9a\u671f\u9593\u5185\u306e\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3055\u308c\u308b\u30eb\u30fc\u30eb\u304c\u3042\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u306a\u304c\u3089\u9032\u3081\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p data-content=\"\"><span>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-during-life\"><span>\u751f\u524d\u8d08\u4e0e\u3068\u306f\uff1f\u52b9\u679c\u3084\u6d41\u308c\u3001\u52b9\u679c\u7684\u306b\u884c\u3046\u30dd\u30a4\u30f3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/span><\/a><\/p>\n<\/div>\n<h3 data-content=\"\">Q4.\u4e8c\u6b21\u76f8\u7d9a\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u306a\u305c\u5bfe\u7b56\u304c\u5fc5\u8981\u306a\u306e\u3067\u3059\u304b\uff1f<\/h3>\n<div data-accordion-content=\"accordion--text\"><strong>A.\u4e8c\u6b21\u76f8\u7d9a\u3068\u306f\u3001\u6700\u521d\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u3067\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3044\u3060\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u767a\u751f\u3059\u308b\u300c2\u5ea6\u76ee\u306e\u76f8\u7d9a\u300d\u306e\u3053\u3068\u3067\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u304c\u4f7f\u3048\u306a\u304b\u3063\u305f\u308a\u3001\u57fa\u790e\u63a7\u9664\u304c\u6e1b\u3063\u305f\u308a\u3059\u308b\u306e\u3067\u3001\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308b\u305f\u3081\u3001\u5bfe\u7b56\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/div>\n<div data-accordion-content=\"accordion--text\"><\/div>\n<div data-accordion-content=\"accordion--text\"><\/div>\n<div data-accordion-content=\"accordion--text\">\n<p data-content=\"\">\u4f8b\u3048\u3070\u3001\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306e\u76f8\u7d9a\u3092\u4e00\u6b21\u76f8\u7d9a\u3001\u305d\u306e\u5f8c\u3001\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306e\u76f8\u7d9a\u3092\u4e8c\u6b21\u76f8\u7d9a\u3068\u3044\u3044\u307e\u3059\u3002\u4e00\u6b21\u76f8\u7d9a\u3067\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6700\u5927\u9650\u306b\u5229\u7528\u3059\u308b\u3068\u3001\u4e8c\u6b21\u76f8\u7d9a\u3067\u306f\u7d50\u679c\u7684\u306b\u30c8\u30fc\u30bf\u30eb\u306e\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u6b21\u76f8\u7d9a\u306e\u6642\u304b\u3089\u4e8c\u6b21\u76f8\u7d9a\u307e\u3067\u898b\u636e\u3048\u305f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/what-are-secondary-inheritance-measures\">\u3044\u3064\u3001\u4f55\u3092\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u4e8c\u6b21\u76f8\u7d9a\u306b\u5411\u3051\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56<\/a><\/p>\n<div data-accordion-content=\"accordion--text\">\n<h3 data-content=\"\">Q5.\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u3067\u304d\u308b\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p data-content=\"\"><strong>A. \u306f\u3044\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u3067\u3082\u300c\u8ca1\u7523\u306e\u8a55\u4fa1\u3092\u4e0b\u3052\u308b\u3053\u3068\u300d\u3084\u300c\u7a0e\u984d\u8efd\u6e1b\u306e\u7279\u4f8b\u3092\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u300d\u3067\u3001\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u5f8c\uff08\u4ea1\u304f\u306a\u3063\u305f\u5f8c\uff09\u306f\u3001\u751f\u524d\u8d08\u4e0e\u306e\u3088\u3046\u306b\u300c\u8ca1\u7523\u305d\u306e\u3082\u306e\u3092\u6e1b\u3089\u3059\u5bfe\u7b56\u300d\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff0810\u30f6\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u51fa\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u571f\u5730\u306e\u8a55\u4fa1\u3092\u53b3\u5bc6\u306b\u884c\u3046<\/strong><br \/>\n\u571f\u5730\u306f\u300c\u5f62\u304c\u6b6a\u300d\u300c\u9053\u8def\u3068\u306e\u63a5\u3057\u65b9\u304c\u7279\u6b8a\u300d\u300c\u9ad8\u4f4e\u5dee\u304c\u3042\u308b\u300d\u306a\u3069\u3001\u500b\u5225\u306e\u4e8b\u60c5\u3092\u5c02\u9580\u5bb6\u304c\u7d30\u304b\u304f\u8abf\u67fb\u3059\u308b\u3053\u3068\u3067\u3001\u8a55\u4fa1\u984d\u3092\u6570\uff05\u301c\u6570\u5341\uff05\u4e0b\u3052\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u6d3b\u7528\u3059\u308b<\/strong><br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u81ea\u5b85\u306e\u571f\u5730\u306a\u3069\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092<strong>\u6700\u592780\uff05\u6e1b\u984d<\/strong>\u3067\u304d\u308b\u975e\u5e38\u306b\u52b9\u679c\u306e\u9ad8\u3044\u7279\u4f8b\u3067\u3059\u3002<\/p>\n<\/li>\n<li>\n<p 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