{"id":5222,"date":"2024-11-22T10:00:03","date_gmt":"2024-11-22T01:00:03","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5222"},"modified":"2025-07-22T14:51:27","modified_gmt":"2025-07-22T05:51:27","slug":"copy-copy-gift-tax-inheritance-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-copy-gift-tax-inheritance-tax","title":{"rendered":"\u8d08\u4e0e\u7a0e\u306f\u652f\u6255\u3063\u305f\u65b9\u304c\u304a\u5f97\uff1f\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u95a2\u4fc2\u3092\u89e3\u8aac"},"content":{"rendered":"<p><u>\u300c\u76f8\u7d9a\u7a0e\u3068\u8d08\u4e0e\u7a0e\u3001\u3069\u3061\u3089\u304c\u304a\u5f97\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/u><br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u540c\u3058\u91d1\u984d\u3092\u4e00\u5ea6\u306b\u6e21\u3059\u306e\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306e\u65b9\u304c\u7a0e\u7387\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u3068\u751f\u524d\u8d08\u4e0e\u3067\u306f\u3001\u300c\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u56de\u6570\u300d\u3068\u3044\u3046\u524d\u63d0\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u30fb\u8d08\u4e0e\u7a0e\u3092\u4e0a\u624b\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3092\u7528\u3044\u306a\u304c\u3089\u3001\u76f8\u7d9a\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"a2djmmmach8doq3psj5se\">1.\u540c\u3058\u91d1\u984d\u3092\u4e00\u5ea6\u306b\u6e21\u3057\u305f\u5834\u5408\u306e\u7a0e\u7387\u306f\u3001\u76f8\u7d9a\u7a0e\uff1c\u8d08\u4e0e\u7a0e<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u540c\u3058\u91d1\u984d\u3092\u4e00\u5ea6\u306b\u6e21\u3057\u305f\u5834\u5408\u306e\u7a0e\u7387\u306f\u3001\u76f8\u7d9a\u7a0e\uff1c\u8d08\u4e0e\u7a0e<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306f\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u5f15\u3044\u305f\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\uff08\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u5834\u5408\uff09\u4e00\u65b9\u3067\u76f8\u7d9a\u7a0e\u306f\u907a\u7523\u306e\u984d\u304b\u3089\u57fa\u790e\u63a7\u96643,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u5f15\u3044\u305f\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u304c\u76f8\u7d9a\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u8868\u3067\u3059\u3002<br \/>\n\u3053\u306e\uff12\u3064\u306e\u8868\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u540c\u30581,000\u4e07\u5186\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306f10\uff05\u3067\u6e08\u307f\u307e\u3059\u304c\u3001\u8d08\u4e0e\u7a0e\u306f30\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u3058\u91d1\u984d\u3092\u4e00\u5ea6\u306b\u6e21\u3057\u305f\u5834\u5408\u306e\u7a0e\u7387\u306f\u3001\u76f8\u7d9a\u7a0e\uff1c\u8d08\u4e0e\u7a0e\u3068\u306a\u308b\u306e\u3067\u3001\u4e00\u898b\u8d08\u4e0e\u7a0e\u306e\u65b9\u304c\u4e0d\u5229\u306b\u898b\u3048\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/02\/cowccird4pu-1738636375.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u76f8\u7d9a\u7a0e\u306e\u8a73\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-tax-rate\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u6c42\u3081\u65b9\uff5c\u3042\u308b\u5bb6\u65cf\u3092\u4f8b\u306b\uff19\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"nkmhykjh0wbrk01fqooz4\">2.\u76f8\u7d9a\u3068\u751f\u524d\u8d08\u4e0e\u3067\u306f\u3001\u300c\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u56de\u6570\u300d\u304c\u9055\u3046<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u3068\u751f\u524d\u8d08\u4e0e\u3067\u306f\u3001<u>\u300c\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u56de\u6570\u300d\u3068\u3044\u3046\u524d\u63d0\u6761\u4ef6<\/u>\u304c\u7570\u306a\u308a\u307e\u3059<\/span><\/strong>\u3002<br \/>\n\u305d\u3082\u305d\u3082\u306e\u524d\u63d0\u6761\u4ef6\u304c\u7570\u306a\u308b\u306e\u3067\u3001\uff11\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u7a0e\u7387\u3060\u3051\u3067\u3001\u8d08\u4e0e\u7a0e\u304c\u640d\u3067\u76f8\u7d9a\u7a0e\u304c\u304a\u5f97\u306a\u3069\u3068\u8a00\u3044\u5207\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u306f\u4e00\u5ea6\u306b\u5168\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u3057\u304b\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u751f\u524d\u8d08\u4e0e\u306f\u4f55\u5ea6\u3067\u3082\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u3055\u3089\u306b\u3001<strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u306f\u6e21\u3059\u6642\u671f\u3092\u81ea\u5206\u3067\u9078\u3079\u308b<\/span><\/strong>\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u5ea6\u306b\u307e\u3068\u3081\u3066\u6e21\u3059\u306e\u3067\u306f\u306a\u304f\u3001\u4f55\u5ea6\u306b\u3082\u5206\u3051\u3066\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u751f\u524d\u8d08\u4e0e\uff11\u56de\u3042\u305f\u308a\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u4e0b\u3052\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/1t3s3x97d2k-1728611637.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4f8b\u3092\u3082\u3068\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>A\u3055\u3093(60\u4ee3\u7537\u6027\uff09<\/strong><\/p>\n<ul>\n<li>\u8ca1\u7523\uff1a1\u5104\u5186<\/li>\n<li>\u76f8\u7d9a\u4eba\uff1a\u606f\u5b50\uff11\u4eba\uff08\u914d\u5076\u8005\u306f\u65e2\u306b\u4ed6\u754c\uff09<\/li>\n<li>\u751f\u524d\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306f3-7\u5e74\u5185\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3042\u3063\u305f<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u6761\u4ef6\u306eA\u3055\u3093\u304c\u76f8\u7d9a\u3067\u606f\u5b50\u306b\u8ca1\u7523\u3092\u6e21\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u306f1,220\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001A\u3055\u3093\u304c\u751f\u524d\u306b\u4e00\u62ec\u3067\uff11\u5104\u5186\u3092\u606f\u5b50\u306b\u6e21\u3057\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u984d\u306f4,799\u4e075\u5343\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u304b\u306a\u308a\u9ad8\u984d\u306a\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u3001\u3053\u306e\uff12\u3064\u306e\u7a0e\u984d\u3060\u3051\u898b\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u65b9\u304c\u65ad\u7136\u304a\u5f97\u3067\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001A\u3055\u3093\u304c\u606f\u5b50\u306b\uff15\u56de\u300110\u56de\u300120\u56de\u3068\u5206\u3051\u3066\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306e\u91d1\u984d\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3001\u5f90\u3005\u306b\u5c0f\u3055\u304f\u306a\u3063\u3066\u3044\u304d<u>20\u56de\u306b\u5206\u3051\u3066\u751f\u524d\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u3088\u308a\u3082\u8d08\u4e0e\u7a0e\u984d\u304c\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u3067\u6e21\u3057\u305f\u5834\u5408<br \/>\n\uff08\uff11\u5104\u5186\u3092\u76f8\u7d9a\uff09<\/th>\n<td style=\"width: 50%; text-align: center;\">1,220\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u4e00\u62ec\u3067\u8d08\u4e0e\u3057\u305f\u5834\u5408<br \/>\n(\uff11\u5104\u5186\u30921\u56de\u3067\u8d08\u4e0e)<\/th>\n<td style=\"width: 50%; text-align: center;\">4,799\u4e075\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">5\u56de\u306b\u5206\u3051\u3066\u8d08\u4e0e\u3057\u305f\u5834\u5408<br \/>\n(1\u56de\u306e\u8d08\u4e0e\u91d1\u984d\u304c2,000\u4e07\u5186)<\/th>\n<td style=\"width: 50%; text-align: center;\">2,927\u4e075\u5343\u5186<span style=\"font-size: medium; color: #333333;\">\uff08\u7d2f\u8a08\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">10\u56de\u306b\u5206\u3051\u3066\u8d08\u4e0e\u3057\u305f\u5834\u5408<br \/>\n(1\u56de\u306e\u8d08\u4e0e\u91d1\u984d\u304c1,000\u4e07\u5186)<\/th>\n<td style=\"width: 50%; text-align: center;\">1,770\u4e07\u5186\uff08\u7d2f\u8a08\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">20\u56de\u306b\u5206\u3051\u3066\u8d08\u4e0e\u3057\u305f\u5834\u5408<br \/>\n(1\u56de\u306e\u8d08\u4e0e\u91d1\u984d\u304c500\u4e07\u5186)<\/th>\n<td style=\"width: 50%; text-align: center;\">970\u4e07\u5186\uff08\u7d2f\u8a08\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u76f8\u7d9a\u306f\u4e00\u5ea6\u306b\u5168\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3057\u304b\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u751f\u524d\u8d08\u4e0e\u306f\u5206\u5272\u3057\u3066\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u751f\u524d\u8d08\u4e0e\u306e\u56de\u6570\u306b\u3088\u3063\u3066\u306f\u76f8\u7d9a\u3088\u308a\u3082\u7a0e\u8ca0\u62c5\u304c\u5c0f\u3055\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u3001\u5fc5\u305a\u3057\u3082\u640d\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<h2 id=\"xty161s6e3u6soaiwkgyl\">3.\u751f\u524d\u8d08\u4e0e\u3092\u5229\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u65b9\u6cd5\uff12\u9078<\/h2>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u5229\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u65b9\u6cd5\u3092\uff12\u3064\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3044\u591a\u5c11\u306e\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3063\u3066\u3082\u7d50\u679c\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u7bc0\u7a0e\u65b9\u6cd5\uff11<\/th>\n<td style=\"width: 73.5677%;\">\u76f8\u7d9a\u7a0e\u304c\u7d2f\u9032\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u3092\u5229\u7528\u3057\u305f\u65b9\u6cd5<\/td>\n<\/tr>\n<tr>\n<th>\u7bc0\u7a0e\u65b9\u6cd5\uff12<\/th>\n<td style=\"width: 73.5677%;\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d(\u5e74\u9593110\u4e07\u5186)\u3092\u5229\u7528\u3057\u305f\u65b9\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"3spqacrm16iblco6hgz4xg\">\u3010\u7bc0\u7a0e\u65b9\u6cd5\uff11\u3011\u76f8\u7d9a\u7a0e\u304c\u7d2f\u9032\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u3092\u5229\u7528\u3057\u305f\u65b9\u6cd5<\/h3>\n<p>\u7bc0\u7a0e\u65b9\u6cd5\u306e\uff11\u3064\u76ee\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u7d2f\u9032\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3044<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068\u3067\u3001\u9ad8\u3044\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u90e8\u5206\u3092\u6e1b\u3089\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u8a00\u8449\u3067\u304a\u4f1d\u3048\u3059\u308b\u3068\u30a4\u30e1\u30fc\u30b8\u304c\u6e67\u304d\u306b\u304f\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\uff11\u3064\u4f8b\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>A\u3055\u3093(60\u4ee3\u7537\u6027\uff09<\/strong><\/p>\n<ul>\n<li>\u8ca1\u7523\uff1a1\u5104\u5186<\/li>\n<li>\u76f8\u7d9a\u4eba\uff1a\u606f\u5b50\uff11\u4eba\uff08\u914d\u5076\u8005\u306f\u65e2\u306b\u4ed6\u754c\uff09<\/li>\n<li>\u751f\u524d\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306f3-7\u5e74\u5185\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3042\u3063\u305f<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306aA\u3055\u3093\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f1\u5104\u5186\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\uff15\u3064\u306e\u533a\u5206\u306b\u5206\u3051\u3066\u884c\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u3054\u3068\u306b\u7a0e\u7387\u3092\u304b\u3051\u3001\u5404\u533a\u5206\u306e\u7a0e\u984d\u3092\u51fa\u3057\u3001\u305d\u306e\u7a0e\u984d\u3092\u8db3\u3057\u5408\u308f\u305b\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u51fa\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u3067\u898b\u304b\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868\u306f\u3001\u63a7\u9664\u984d\u3092\u7528\u3044\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u8a08\u7b97\u306e\u5185\u5bb9\u306f\u3053\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u533a\u5206<\/th>\n<th style=\"text-align: center;\">\u5404\u533a\u5206\u306b\u5c5e\u3059\u308b\u8ab2\u7a0e\u91d1\u984d<\/th>\n<th style=\"text-align: center;\">\u5404\u533a\u5206\u306b\u304b\u304b\u308b\u7a0e\u7387<\/th>\n<th style=\"text-align: center;\">\u5404\u533a\u5206\u306e\u7a0e\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 32.7148%; background-color: #efefef;\">8,600\u4e07\u5186\u8d85\uff5e1\u5104\u5186\u307e\u3067<\/td>\n<td style=\"width: 26.7936%; text-align: center;\">1,400\u4e07\u5186<\/td>\n<td style=\"width: 21.6147%; text-align: center;\">30%<\/td>\n<td style=\"width: 18.7499%; text-align: center;\"><strong><span style=\"color: #f37934;\">420\u4e07\u5186<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.7148%; background-color: #efefef;\">6,600\u4e07\u5186\u8d85\uff5e8,600\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"width: 26.7936%; text-align: center;\">2,000\u4e07\u5186<\/td>\n<td style=\"width: 21.6147%; text-align: center;\">20%<\/td>\n<td style=\"width: 18.7499%; text-align: center;\">400\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.7148%; background-color: #efefef;\">4,600\u4e07\u5186\u8d85\uff5e6,600\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"width: 26.7936%; text-align: center;\">2,000\u4e07\u5186<\/td>\n<td style=\"width: 21.6147%; text-align: center;\">15%<\/td>\n<td style=\"width: 18.7499%; text-align: center;\">300\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.7148%; background-color: #efefef;\">3,600\u4e07\u5186\u8d85\uff5e4,600\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"width: 26.7936%; text-align: center;\">1,000\u4e07\u5186<\/td>\n<td style=\"width: 21.6147%; text-align: center;\">10%<\/td>\n<td style=\"width: 18.7499%; text-align: center;\">100\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.7148%; background-color: #efefef;\">3,600\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"width: 26.7936%; text-align: center;\">3,600\u4e07\u5186<\/td>\n<td style=\"width: 21.6147%; text-align: center;\">\uff10%<\/td>\n<td style=\"width: 18.7499%; text-align: center;\">\uff10\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>1\u5104\u5186\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u984d\u306f1,220\u4e07\u5186\uff08420\u4e07\u5186\uff0b400\u4e07\u5186\uff0b300\u4e07\u5186\uff0b100\u4e07\u5186\uff09\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n\u307e\u305f\u3001\u3053\u306e\u4f8b\u306e\u6700\u9ad8\u7a0e\u7387\u3067\u3042\u308b30%\u304c\u304b\u304b\u308b8,600\u4e07\u5186\u8d85\uff5e\uff11\u5104\u5186\u306e\u533a\u5206\u306b\u304b\u304b\u308b\u7a0e\u984d\u304c\u4e00\u756a\u5927\u304d\u3044\u3053\u3068\u3082\u8868\u304b\u3089\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u6b21\u306b\u3001A\u3055\u3093\u304c\u751f\u524d\u606f\u5b50\u306b\u751f\u524d\u8d08\u4e0e\u3092300\u4e07\u5186\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u984d\u304c9,700\u4e07\u5186\u306b\u306a\u3063\u305f\u6642\u306e\u5404\u533a\u5206\u3054\u3068\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u540c\u3058\u3088\u3046\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u533a\u5206<\/th>\n<th style=\"text-align: center;\">\u5404\u533a\u5206\u306b\u5c5e\u3059\u308b\u8ab2\u7a0e\u91d1\u984d<\/th>\n<th style=\"text-align: center;\">\u5404\u533a\u5206\u306b\u304b\u304b\u308b\u7a0e\u7387<\/th>\n<th style=\"text-align: center;\">\u5404\u533a\u5206\u306e\u7a0e\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 251.312px; background-color: #efefef;\">8,600\u4e07\u5186\u8d85\u3048\uff5e1\u5104\u5186\u307e\u3067<\/td>\n<td style=\"width: 205.812px; text-align: center;\">1,100\u4e07\u5186<\/td>\n<td style=\"width: 166.038px; text-align: center;\">30%<\/td>\n<td style=\"width: 144.038px; text-align: center;\"><strong><span style=\"color: #f37934;\">330\u4e07\u5186<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 251.312px; background-color: #efefef;\">6,600\u4e07\u5186\u8d85\uff5e8,600\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"width: 205.812px; text-align: center;\">2,000\u4e07\u5186<\/td>\n<td style=\"width: 166.038px; text-align: center;\">20%<\/td>\n<td style=\"width: 144.038px; text-align: center;\">400\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 251.312px; background-color: #efefef;\">4,600\u4e07\u5186\u8d85\uff5e6,600\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"width: 205.812px; text-align: center;\">2,000\u4e07\u5186<\/td>\n<td style=\"width: 166.038px; text-align: center;\">15%<\/td>\n<td style=\"width: 144.038px; text-align: center;\">300\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 251.312px; background-color: #efefef;\">3,600\u4e07\u5186\u8d85\uff5e4,600\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"width: 205.812px; text-align: center;\">1,000\u4e07\u5186<\/td>\n<td style=\"width: 166.038px; text-align: center;\">10%<\/td>\n<td style=\"width: 144.038px; text-align: center;\">100\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 251.312px; background-color: #efefef;\">3,600\u4e07\u5186\u307e\u3067<\/td>\n<td style=\"width: 205.812px; text-align: center;\">3,600\u4e07\u5186<\/td>\n<td style=\"width: 166.038px; text-align: center;\">\uff10%<\/td>\n<td style=\"width: 144.038px; text-align: center;\">\uff10\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u76f8\u7d9a\u8ca1\u75239,700\u4e07\u5186\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u984d\u306f1,130\u4e07\u5186\uff08330\u4e07\u5186\uff0b400\u4e07\u5186\uff0b300\u4e07\u5186\uff0b100\u4e07\u5186\uff09\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u8ca1\u7523\u304c\uff11\u5104\u5186\u306e\u6642\u306b\u6bd4\u3079\u3066\u3001\u76f8\u7d9a\u7a0e\u984d\u306f90\u4e07\u5186\u3082\u6e1b\u5c11\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u3053\u306e\u4f8b\u306e\u5834\u5408\u3067\u6700\u3082\u7a0e\u7387\u304c\u9ad8\u304430%\u306e\u533a\u5206\u306b\u5c5e\u3059\u308b\u8ca1\u7523\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u305f\u306e\u3067\u3001\u5927\u304d\u304f\u76f8\u7d9a\u7a0e\u984d\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<br \/>\n\u307e\u305f\u3001\u606f\u5b50\u3078\u306e300\u4e07\u5186\u306e\u751f\u524d\u8d08\u4e0e\u306b\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u306f\u300115\uff05\u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3055\u308c\u3001\u7a0e\u984d\u306f19\u4e07\u5186\u3067\u6e08\u307f\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u30c8\u30fc\u30bf\u30eb\u3067\u307f\u3066\u3082\u3001300\u4e07\u5186\u3092\u751f\u524d\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306e\u65b9\u304c\u300171\u4e07\u5186\u7a0e\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u7d50\u679c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th style=\"text-align: center;\">\u8d08\u4e0e\u7a0e<\/th>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u7a0e<\/th>\n<th style=\"text-align: center;\">\u5408\u8a08<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 34.6354%; text-align: center; background-color: #efefef;\">300\u4e07\u5186\u306e\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408<br \/>\n\uff08\u76f8\u7d9a\u8ca1\u75239,700\u4e07\u5186\uff09<\/td>\n<td style=\"width: 20.6103%; text-align: center;\">19\u4e07\u5186<\/td>\n<td style=\"width: 19.6241%; text-align: center;\">1,130\u4e07\u5186<\/td>\n<td style=\"width: 191.861px; text-align: center;\"><u>1,149\u4e07\u5186<\/u><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.6354%; text-align: center; background-color: #efefef;\">\u751f\u524d\u8d08\u4e0e\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408<br \/>\n\uff08\u76f8\u7d9a\u8ca1\u75231\u5104\u5186\uff09<\/td>\n<td style=\"width: 20.6103%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 19.6241%; text-align: center;\">1,220\u4e07\u5186<\/td>\n<td style=\"width: 191.861px; text-align: center;\"><u>1,220\u4e07\u5186<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"ewu9jjqnxy6nbvqlo5pqk\">\u3010\u7bc0\u7a0e\u65b9\u6cd5\uff12\u3011\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d(\u5e74\u9593110\u4e07\u5186)\u3092\u5229\u7528\u3057\u305f\u65b9\u6cd5<\/h3>\n<p>\u7bc0\u7a0e\u65b9\u6cd5\u306e\uff12\u3064\u76ee\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08\u5e74\u9593110\u4e07\u5186\uff09\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u3053\u3061\u3089\u306f\u76f8\u7d9a\u307e\u3067\u306b\u6642\u9593\u7684\u4f59\u88d5\u304c\u3042\u308b\u65b9\u306b\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u7bc0\u7a0e\u65b9\u6cd5\uff11\u3068\u306f\u9055\u3044\u3001\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u308f\u305a\u306b\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306b\u306f\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u5229\u7528\u3057\u3066\u3001\u9577\u671f\u7684\u306b\u8907\u6570\u306e\u4eba\u3078\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u8d08\u4e0e\u7a0e\u3092\u7d0d\u3081\u305a\u306b\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3061\u3089\u3082\u4f8b\u3092\u7528\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 20px;\">B\u3055\u3093(60\u4ee3\u7537\u6027\uff09<\/span><\/strong><\/p>\n<ul>\n<li>\u8ca1\u7523\uff1a1\u5104\u5186<\/li>\n<li>\u76f8\u7d9a\u4eba\uff1a\u5b50\u4f9b\uff13\u4eba\uff08\u76f8\u7d9a\u767a\u751f\u6642\u3001\u914d\u5076\u8005\u306f\u65e2\u306b\u4ed6\u754c\uff09<\/li>\n<li>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u3053\u306e\u4f8b\u306f\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u304c\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185\u3068\u306a\u308b\u3001\u4ee4\u548c13\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3057\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>B\u3055\u3093\u306f\uff13\u4eba\u306e\u5b50\u4f9b\u306b\u3001\u4ea1\u304f\u306a\u308b20\u5e74\u524d\u304b\u3089\u6bce\u5e74100\u4e07\u5186\u305a\u3064\u3001\u8a08\u753b\u7684\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3044\u307e\u3057\u305f\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u307e\u3067\u306b2,000\u4e07\u5186\u305a\u3064\uff08\u8a086,000\u4e07\u5186\uff09\u3092\u8d08\u4e0e\u7a0e\u3092\u304b\u3051\u305a\u306b\u5b50\u4f9b\u306b\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/ehhpyjxef1j-1728275622-1728278878.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001B\u3055\u3093\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u30015,800\u4e07\u5186\u307e\u3067\u6e1b\u5c11\u3057\u307e\u3059\u3002\uff08\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u9593\u306e\u8d08\u4e0e\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u306e\u3067\u30014,000\u4e07\u5186\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u30014\u5e74\u4ee5\u4e0a\u524d\u306e\u3082\u306e\u306f\u3001\u305d\u306e\u671f\u9593\u306e\u751f\u524d\u8d08\u4e0e\u306e\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u984d\u304c\u6301\u3061\u623b\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8a08\u7b97\u5f0f\uff1a1\u5104\u5186\uff0d6000\u4e07\u5186+\uff08700\u4e07\u5186\uff0d100\u4e07\u5186\uff09\u00d73\u4eba\uff1d5,800\u4e07\u5186\uff09<br \/>\n\u751f\u524d\u8d08\u4e0e\u3092\u305b\u305a\u306b\u76f8\u7d9a\u3092\u8fce\u3048\u305f\u5834\u5408\u306e\uff11\u5104\u5186\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306f630\u4e07\u5186\u306a\u306e\u306b\u5bfe\u3057\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u306f100\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u308f\u305a\u306b\u3001\u76f8\u7d9a\u7a0e\u3092530\u4e07\u5186\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\">\u8d08\u4e0e\u7a0e<\/th>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u7a0e<\/th>\n<th style=\"text-align: center;\">\u5408\u8a08<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 265.712px;\">20\u5e74\u9593\u3001\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408<br \/>\n\uff08\u76f8\u7d9a\u8ca1\u75235,800\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: center; width: 158.113px;\">\uff10\u5186<\/td>\n<td style=\"text-align: center; width: 150.55px;\">100\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 191.861px;\"><u>100\u4e07\u5186<\/u><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 265.712px;\">\u751f\u524d\u8d08\u4e0e\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408<br \/>\n\uff08\u76f8\u7d9a\u8ca1\u75231\u5104\u5186\uff09<\/td>\n<td style=\"text-align: center; width: 158.113px;\">\u30fc<\/td>\n<td style=\"text-align: center; width: 150.55px;\">630\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 191.861px;\"><u>630\u4e07\u5186<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"wfnemb2u4aqv3zumijo2r\">4.\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u76ee\u7684\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u969b\u306f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092<\/h2>\n<p><u>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u76ee\u7684\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u969b\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/u>\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f<a href=\"#xty161s6e3u6soaiwkgyl\" target=\"_self\">\uff13\u7ae0<\/a>\u3067\uff12\u3064\u306e\u7bc0\u7a0e\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u304c\u3001\u3042\u304f\u307e\u3067\u3082\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97\u3092\u3057\u3066\u3082\u3089\u3044\u3001\u9069\u7528\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u3092\u77e5\u3063\u305f\u4e0a\u3067\u3001\u751f\u524d\u8d08\u4e0e\u30fb\u8d08\u4e0e\u7a0e\u3092\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u7bc0\u7a0e\u306e\u8fd1\u9053<\/span><\/strong>\u3067\u3059\u3002\u66a6\u5e74\u8d08\u4e0e\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u306e\u6ce8\u610f\u4e8b\u9805\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-during-life\">\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<\/a><\/p>\n<p>\u307e\u305f\u30012024\u5e741\u6708\u4ee5\u964d\u306e\u8d08\u4e0e\u5206\u304b\u3089\u5927\u5e45\u306b\u6539\u6b63\u3055\u308c\u3001\u4f7f\u3044\u52dd\u624b\u306e\u3088\u304f\u306a\u3063\u305f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3082\u4f75\u305b\u3066\u8003\u3048\u305f\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f2024\u5e741\u6708\u4ee5\u964d\u306e\u6539\u6b63\u5185\u5bb9\u3082\u542b\u3081\u3066\u89e3\u8aac<\/a><\/p>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u3092\u76ee\u7684\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u969b\u306f\u3001\u81ea\u5df1\u6d41\u3067\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-consultation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306f\u3069\u3053\u306b\u3059\u308b\u306e\u304c\u826f\u3044\u306e\u304b\uff1f<\/a>\u306b\u307e\u3068\u3081\u3066\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2 id=\"8j1ehii5ehdwx1yb5tst6t\">5.\u307e\u3068\u3081<\/h2>\n<p>\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u76e3\u4fee\u306e\u3082\u3068\u3001\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3092\u7528\u3044\u306a\u304c\u3089\u3001\u76f8\u7d9a\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u5bfe\u7b56\u3092\u76ee\u7684\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u969b\u306f\u3001<strong>\u7a0e<\/strong>\u7406\u58eb\u306b\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97\u3092\u3057\u3066\u3082\u3089\u3044\u3001\u9069\u7528\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u3092\u77e5\u3063\u305f\u4e0a\u3067\u3001\u751f\u524d\u8d08\u4e0e\u30fb\u8d08\u4e0e\u7a0e\u3092\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u7bc0\u7a0e\u306e\u8fd1\u9053\u3067\u3059\u3002<\/span><\/p>\n<p>\u79c1\u304c\u6240\u5c5e\u3057\u3066\u304a\u308a\u307e\u3059\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3082<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/service\/seizen-taisaku\/\" target=\"_blank\" 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