{"id":5293,"date":"2024-12-11T12:09:37","date_gmt":"2024-12-11T03:09:37","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5293"},"modified":"2026-03-04T12:59:59","modified_gmt":"2026-03-04T03:59:59","slug":"copy-gift-tax-rate","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-gift-tax-rate","title":{"rendered":"\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868\u4ed8\u304d\uff5c\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><u>\u300c\u81ea\u5206\u304c\u652f\u6255\u3046\u3079\u304d\u8d08\u4e0e\u7a0e\u306f\u3044\u304f\u3089\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\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868<\/span><\/strong>\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u304a\u304a\u3088\u305d\u306e\u8d08\u4e0e\u7a0e\u984d\u3092\u4e00\u76ee\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u65e9\u898b\u8868\u3088\u308a\u3082\u6b63\u78ba\u306a\u8d08\u4e0e\u7a0e\u984d\u304c\u77e5\u308a\u305f\u3044\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u63a7\u9664\u30fb\u7279\u4f8b\u3082\u7528\u3044\u305f\u8d08\u4e0e\u7a0e\u984d\u3092\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u8abf\u3079\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"t52jdoj14iay71o85fd40k\" data-content=\"\"><span>1.\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306f\uff12\u7a2e\u985e\u3042\u308b<\/span><\/h2>\n<p data-content=\"\"><span style=\"color: #ff0000;\"><strong>\u66a6\u5e74\u8ab2\u7a0e\u306e\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306f\uff12\u7a2e\u985e<\/strong><\/span>\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u308b\u4eba\uff09\u3068\u3001\u53d7\u8d08\u8005\uff08\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\uff09\u3068\u306e\u95a2\u4fc2\u3067\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u6642\u306f\u3001\u307e\u305a\u3054\u81ea\u8eab\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u3069\u3061\u3089\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\" style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 11.6783%;\"><strong>\u4e00\u822c\u7a0e\u7387<\/strong><\/th>\n<td style=\"width: 88.2444%;\">\u300c\u7279\u4f8b\u7a0e\u7387\u300d\u306b<u>\u8a72\u5f53\u3057\u306a\u3044<\/u>\u5834\u5408\u306e\u8d08\u4e0e<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 11.6783%;\"><strong>\u7279\u4f8b\u7a0e\u7387<\/strong><\/th>\n<td style=\"width: 88.2444%;\"><strong>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u3089<span>\u6210\u5e74\u8005\u306e\u5b50\u3084\u5b6b\u3078\u306e<\/span>\u8d08\u4e0e<\/strong><br \/>\n\uff08\u6210\u5e74\u8005\u3078\u306e\u8d08\u4e0e\u3068\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b\u53d7\u8d08\u8005\u304c18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306e\u8d08\u4e0e\u306e\u3053\u3068\u3002\u203b\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f20\u6b73\uff09<br \/>\n\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306b\u306f\u4f7f\u3048\u307e\u305b\u3093\u306e\u3067\u304a\u6c17\u3092\u3064\u3051\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b<u>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u3053\u3061\u3089\u306e\uff12\u3064\u306e\u7a0e\u7387\u306f\u7528\u3044\u307e\u305b\u3093\u3002<\/u><br \/>\n\u3000<br \/>\n\u3000\u6bce\u5e74\u306e\u8d08\u4e0e\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u5f15\u3044\u305f\u6b8b\u984d\u304c\u7d2f\u8a082,500\u4e07\u5186\u306b\u306a\u308b\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\uff09<br \/>\n\u3000\u307e\u305f\u30012,500\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5f8b20\uff05\u306e\u7a0e\u7387\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" rel=\"noopener\" target=\"_blank\">\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>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h3 id=\"hiwtz2wraztapkd4ad4un\" data-content=\"\"><span>1-1.\u4e00\u822c\u7a0e\u7387\u306e\u7a0e\u7387\u8868\uff08\u901f\u7b97\u8868\uff09<\/span><\/h3>\n<p data-content=\"\">\u4e00\u822c\u7a0e\u7387\u306e\u7a0e\u7387\u8868\u3067\u3059\u3002<br \/>\n\u8d08\u4e0e\u7a0e\u306e\u4e00\u822c\u7a0e\u7387\u306f10<span>%\uff5e<\/span>55%\u306e\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u306a\u304a\u3001\u4e00\u822c\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001<a href=\"#1b5xdxqr92782s5xwhnmeu\" target=\"_self\"><span>\u300c\u7279\u4f8b\u7a0e\u7387\u300d<\/span><\/a><span>\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306e<\/span>\u8d08\u4e0e\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<br \/>\n\uff08\u8d08\u4e0e\u984d\u304b\u3089110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>\u30fc<\/td>\n<\/tr>\n<tr>\n<td>300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>15%<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>25\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>30%<\/td>\n<td>65\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>125\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>45%<\/td>\n<td>175\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3<span>,<\/span>000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>50%<\/td>\n<td>250\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3<span>,<\/span>000\u4e07\u5186\u8d85<\/td>\n<td>55%<\/td>\n<td>400\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" rel=\"noopener\" target=\"_blank\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u3000\u3092\u3082\u3068\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<h3 id=\"1b5xdxqr92782s5xwhnmeu\" data-content=\"\"><span>1-2.\u7279\u4f8b\u7a0e\u7387\u306e\u7a0e\u7387\u8868\uff08\u901f\u7b97\u8868\uff09<\/span><\/h3>\n<p data-content=\"\">\u7279\u4f8b\u7a0e\u7387\u306e\u7a0e\u7387\u8868\u3067\u3059\u3002<br \/>\n\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u7a0e\u7387\u306f<span>10%\uff5e55%<\/span>\u306e\u7d2f\u9032\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8ab2\u7a0e\u4fa1\u683c\u304c\u540c\u3058\u5834\u5408\u3001\u7279\u4f8b\u7a0e\u7387\u306e\u65b9\u304c\u4e00\u822c\u7a0e\u7387\u3088\u308a\u3082\u7a0e\u7387\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\uff08\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c200\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u9664\u304f\uff09\u3002<\/p>\n<p data-content=\"\">\u306a\u304a\u3001\u7279\u4f8b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u4e0b\u8a18\u306e\u8d08\u4e0e\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\"><strong><span>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u3089\u6210\u5e74\u8005\u306e\u5b50\u3084\u5b6b\u3078\u306e\u8d08\u4e0e<\/span><span><br \/>\n<\/span><\/strong><span>\uff08\u6210\u5e74\u8005\u3078\u306e\u8d08\u4e0e\u3068\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b\u53d7\u8d08\u8005\u304c18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306e\u8d08\u4e0e\u306e\u3053\u3068\u3002\u203b\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f20\u6b73\uff09<br \/>\n<\/span><span>\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306b\u306f\u4f7f\u3048\u307e\u305b\u3093\u306e\u3067\u304a\u6c17\u3092\u3064\u3051\u304f\u3060\u3055\u3044\u3002<\/span><\/div>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<br \/>\n\uff08\u8d08\u4e0e\u984d\u304b\u3089110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>\u30fc<\/td>\n<\/tr>\n<tr>\n<td>400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>15%<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>30\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1<span>,<\/span>000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>30%<\/td>\n<td>90\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1<span>,<\/span>500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>190\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3<span>,<\/span>000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>45%<\/td>\n<td>265\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>4<span>,<\/span>500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>50%<\/td>\n<td>415\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>4<span>,<\/span>500\u4e07\u5186\u8d85<\/td>\n<td>55%<\/td>\n<td>640\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" rel=\"noopener\" target=\"_blank\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u3000\u3092\u3082\u3068\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<h2 id=\"khthzx2sno8pq4z1q3yrjr\" data-content=\"\"><span>2.\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868<\/span><\/h2>\n<p data-content=\"\">\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d\u3054\u3068\u306e\u8d08\u4e0e\u7a0e\u984d\u304c\u308f\u304b\u308b\u3001<span style=\"color: #ff0000;\"><strong>\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p data-content=\"\">1<span>,<\/span>000\u4e07\u5186\u307e\u3067\u306f50\u4e07\u5186\u304d\u3056\u307f\u30011<span>,<\/span>000\u4e07\u5186\u4ee5\u964d\u306f100\u4e07\u5186\u304d\u3056\u307f\u3067\u3001\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u30fb\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u5834\u5408\u306e\u7a0e\u7387\u3092\u63b2\u8f09\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p data-content=\"\"><u>\u4e00\u76ee\u3067\u81ea\u5206\u306b\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u306e\u304a\u304a\u3088\u305d\u306e\u91d1\u984d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\u63a7\u9664\u30fb\u7279\u4f8b\u306f\u3001\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u306e\u307f\u3092\u9069\u7528\u3057\u305f\u7a0e\u984d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3000\u4ed6\u306e\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u7a0e\u984d\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-gift-tax-rate#cu9gedj4vls44l7duz31gi\" target=\"_self\">\uff13\u7ae0<\/a>\u3092\u3054\u89a7\u306b\u306a\u308a\u306a\u304c\u3089\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u4e00\u822c\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.667px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">50\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">0\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">100\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">\uff10\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">150\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">4\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">200\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">9\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">250\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">14\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">14\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">300\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">19\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">19\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">350\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">26\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">400\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">33\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">33\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">450\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">43\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">41\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">500\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">53\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">48\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u4e00\u822c\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.667px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">550\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">67\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">58\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">600\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">82\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">68\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">650\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">97\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">78\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">700\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">112\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">88\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">750\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">131\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">102\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">800\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">151\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">117\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">850\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">171\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">132\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">900\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">191\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">147\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">950\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">211\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">162\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">231\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">177\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u4e00\u822c\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.667px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>100\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">271\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">207\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>200\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">315\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">246\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>300\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">360\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">286\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>400\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">405\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">326\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>500\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">450\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">366\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>600\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">495\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">406\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>700\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">545\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">450\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>800\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">595\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">495\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>900\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">645\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">540\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">695\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">585\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u4e00\u822c\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.667px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>100\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">745\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">630\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>200\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">795\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">675\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>300\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">845\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">720\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>400\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">895\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">765\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>500\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">945\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">810\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>600\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">995\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">855\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>700\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>04<span style=\"font-size: medium; color: #333333;\">5\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">900<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>800\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>09<span style=\"font-size: medium; color: #333333;\">5\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">945<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>900\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>145\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">990<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>195\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>035<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u4e00\u822c\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.667px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>100\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>245\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>080<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>200\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>299<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>130\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>300\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>354<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>180\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>400\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>409\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>230\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>500\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>464<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1,280\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>600\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>519<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>330\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>700\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>574<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>380\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>800\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>629<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>430\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">3<span style=\"font-size: medium; color: #333333;\">,<\/span>900\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>684<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>480\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>739<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>530\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.633px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u4e00\u822c\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<td style=\"background-color: #41a85f; text-align: center; width: 259.667px;\"><strong><span style=\"font-size: inherit; color: #ffffff;\">\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>100\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>794<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>580\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>200\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>849\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>630\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>300\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>904<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>680<span style=\"font-size: medium; color: #333333;\">\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>400\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>959<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>730\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>500\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>014\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>780\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>600\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>069\u4e075<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u5186<\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>830\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>700\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>124<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>884<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>800\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>179<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>939<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">4<span style=\"font-size: medium; color: #333333;\">,<\/span>900\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>234<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">1<span style=\"font-size: medium; color: #333333;\">,<\/span>994<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 259.633px;\">5<span style=\"font-size: medium; color: #333333;\">,<\/span>000\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 259.633px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>289<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<td style=\"text-align: center; width: 259.667px;\">2<span style=\"font-size: medium; color: #333333;\">,<\/span>049<span style=\"font-size: medium; color: #333333;\">\u4e075,000\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"cu9gedj4vls44l7duz31gi\" data-content=\"\"><span>3.\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u30b9\u30c6\u30c3\u30d7\u5f62\u5f0f\u3067\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-gift-tax-rate#khthzx2sno8pq4z1q3yrjr\" target=\"_self\">\uff12\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u65e9\u898b\u8868<\/a>\u3067\u304a\u304a\u3088\u305d\u306e\u7a0e\u984d\u3092\u6c42\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u3088\u308a\u6b63\u78ba\u306a\u7a0e\u984d\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/dq85vcwboy-1732685546-a61efd541846.png\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"g14ln7nzteiqtlfloe7d6b\" data-content=\"\"><span>3-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\uff11\u5e74\u9593\u306b\u8d08\u4e0e\u306b\u3088\u308a\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/h3>\n<p data-content=\"\">\u307e\u305a\u306f<span style=\"color: #ff0000;\"><strong>\uff11\u5e74\u9593\u306b\u8d08\u4e0e\u306b\u3088\u308a\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3092\u78ba\u8a8d<\/strong><\/span>\u3057\u307e\u3059\u3002<br \/>\n\uff11\u5e74\u9593\u3068\u306f\u3001<u>1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067<\/u>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u500b\u4eba\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u3082\u3089\u3063\u305f\u8ca1\u7523\u3092\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u3001\u5408\u8a08\u984d\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"pskct25n8bqa6q2avma9sf\" data-content=\"\">3-2.<span>\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u3042\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/span><\/h3>\n<p data-content=\"\">\u6b21\u306b<span style=\"color: #ff0000;\"><strong>\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u3042\u308b\u304b\u78ba\u8a8d<\/strong><\/span>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<u>\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u5b9a\u91d1\u984d\u307e\u3067\u8d08\u4e0e\u7a0e\u3092\u304b\u3051\u305a\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p data-content=\"\">\u81ea\u5206\u304c\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u3042\u308b\u304b\u3001\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\" rel=\"noopener\" target=\"_blank\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664<\/a><\/th>\n<td><span>\uff11\u5e74\u9593\u306b\u884c\u308f\u308c\u305f\u8d08\u4e0e\u306e\u3046\u3061\u3001\u53d7\u8d08\u8005(\u3082\u3089\u3046\u4eba)\uff11\u4eba\u3042\u305f\u308a110\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452.htm\" rel=\"noopener\" target=\"_blank\">\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664<\/a><\/th>\n<td>\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\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\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" rel=\"noopener\" target=\"_blank\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td>\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\u304b\u304b\u3089\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm\" rel=\"noopener\" target=\"_blank\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td><span>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09\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\u3089\u306a\u3044<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"5z0j25ijxb7a72l6xp1img\" data-content=\"\"><span>3-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u8ab2\u7a0e\u4fa1\u683c\u3092\u51fa\u3059<\/span><\/h3>\n<p data-content=\"\">\u6b21\u306b<span style=\"color: #ff0000;\"><strong>\u8ab2\u7a0e\u4fa1\u683c\u3092\u51fa\u3057\u307e\u3057\u3087\u3046<\/strong>\u3002<\/span><br \/>\n\u8ab2\u7a0e\u4fa1\u683c\u3068\u306f\u3001\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u6642\u306e\u3082\u3068\u3068\u306a\u308b\u4fa1\u683c\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u8ab2\u7a0e\u4fa1\u683c\u306f\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3001\u30b9\u30c6\u30c3\u30d7\uff11\u30fb\u30b9\u30c6\u30c3\u30d7\uff12\u3067\u6c42\u3081\u3066\u304d\u305f\u6570\u5b57\u3092\u5165\u529b\u3059\u308b\u3053\u3068\u3067\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/pfy51hkcflm-1732502589-5f876d75153a.png\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"rypngv8rtfc4u06vs8gcbp\" data-content=\"\"><span>3-4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u7a0e\u7387\u3068\u63a7\u9664\u984d\u3092\u51fa\u3059<\/span><\/h3>\n<p data-content=\"\">\u6b21\u306b\u3001\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u6c42\u3081\u305f<span style=\"color: #ff0000;\"><strong>\u8ab2\u7a0e\u4fa1\u683c\u3092\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u7a0e\u7387\u3068\u7a0e\u984d\u3092\u51fa\u3057\u307e\u3059<\/strong>\u3002<\/span><\/p>\n<p data-content=\"\">\uff11\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u7a0e\u7387\u306f\u4e00\u822c\u7a0e\u7387\u3068\u7279\u4f8b\u7a0e\u7387\u306e\uff12\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3054\u81ea\u8eab\u304c\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306e\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table width=\"100%\" style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 16.5507%;\"><strong>\u4e00\u822c\u7a0e\u7387<\/strong><\/th>\n<td style=\"width: 83.372%;\">\u300c\u7279\u4f8b\u7a0e\u7387\u300d\u306b<u>\u8a72\u5f53\u3057\u306a\u3044<\/u>\u5834\u5408\u306e\u8d08\u4e0e<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 16.5507%;\"><strong>\u7279\u4f8b\u7a0e\u7387<\/strong><\/th>\n<td style=\"width: 83.372%;\"><strong>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u3089<span>\u6210\u5e74\u8005\u306e\u5b50\u3084\u5b6b\u3078\u306e<\/span>\u8d08\u4e0e<\/strong><br \/>\n\uff08\u6210\u5e74\u8005\u3078\u306e\u8d08\u4e0e\u3068\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b\u53d7\u8d08\u8005\u304c18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306e\u8d08\u4e0e\u306e\u3053\u3068\u3002\u203b\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f20\u6b73\uff09<br \/>\n\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306b\u306f\u4f7f\u3048\u307e\u305b\u3093\u306e\u3067\u304a\u6c17\u3092\u3064\u3051\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><span style=\"color: #00693e; font-size: 20px;\">\u3007\u4e00\u822c\u7a0e\u7387\u306e\u7a0e\u7387\u8868\uff08\u901f\u7b97\u8868\uff09<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u6c42\u3081\u305f\u8ab2\u7a0e\u4fa1\u683c<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>\u30fc<\/td>\n<\/tr>\n<tr>\n<td>300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>15%<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>25\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>30%<\/td>\n<td>65\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>125\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1<span>,<\/span>500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>45%<\/td>\n<td>175\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3<span>,<\/span>000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>50%<\/td>\n<td>250\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3<span>,<\/span>000\u4e07\u5186\u8d85<\/td>\n<td>55%<\/td>\n<td>400\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" rel=\"noopener\" target=\"_blank\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u3000\u3092\u3082\u3068\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<h4 id=\"m8d374h1g6gm6n5sxvk0h\" data-content=\"\">\u3007\u7279\u4f8b\u7a0e\u7387\u306e\u7a0e\u7387\u8868\uff08\u901f\u7b97\u8868\uff09<\/h4>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u6c42\u3081\u305f\u8ab2\u7a0e\u4fa1\u683c<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>\u30fc<\/td>\n<\/tr>\n<tr>\n<td>400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>15%<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>30\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1<span>,<\/span>000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>30%<\/td>\n<td>90\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1<span>,<\/span>500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>190\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3<span>,<\/span>000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>45%<\/td>\n<td>265\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>4<span>,<\/span>500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>50%<\/td>\n<td>415\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>4<span>,<\/span>500\u4e07\u5186\u8d85<\/td>\n<td>55%<\/td>\n<td>640\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" rel=\"noopener\" target=\"_blank\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u3000\u3092\u3082\u3068\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<h3 id=\"xyu59y1c3s2m57xils52x\" data-content=\"\"><span>3-5.\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\u7a0e\u984d\u3092\u51fa\u3059<\/span><\/h3>\n<p data-content=\"\">\u6700\u5f8c\u306b\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u6c42\u3081\u305f\u8ab2\u7a0e\u4fa1\u683c\u3068\u3001\u30b9\u30c6\u30c3\u30d7\uff14\u3067\u6c42\u3081\u305f\u7a0e\u7387\u30fb\u63a7\u9664\u984d\u3092\u7528\u3044\u3066\u3001<span style=\"color: #ff0000;\"><strong>\u8d08\u4e0e\u7a0e\u3092\u51fa\u3057\u307e\u3059<\/strong>\u3002<\/span><br \/>\n\u8d08\u4e0e\u7a0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/9lvb15stek-1732508423-c10e18370e8c.png\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"67544urrrraqvoel0cnhi\" data-content=\"\"><span>3-6.\u3010\u4f8b\u3011\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u8a08\u7b97\u4f8b<\/span><\/h3>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u8a08\u7b97\u4f8b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"tj94u7h6qzgykmsu2q53h\" data-content=\"\">\u4f8b\uff11\uff1a\u7236\u89aa\u304b\u3089500\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u606f\u5b50\u304c\u652f\u6255\u3046\u8d08\u4e0e\u7a0e<\/h4>\n<p data-content=\"\">\u7236\u89aa\u304b\u3089500\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u606f\u5b50\u304c\u652f\u6255\u3046\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3092\u3001\u30b9\u30c6\u30c3\u30d7\uff11\uff5e\uff15\u306e\u624b\u9806\u306b\u6cbf\u3063\u3066\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\uff11\u5e74\u9593\u306b\u8d08\u4e0e\u306b\u3088\u308a\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\uff1a500\u4e07\u5186<\/li>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u30fb\u7279\u4f8b\uff1a\u306a\u3057<\/li>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u8ab2\u7a0e\u4fa1\u683c\uff1a500\u4e07\u5186\u30fc110\u4e07\u5186\uff1d390\u4e07\u5186<\/li>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u7a0e\u7387\uff1a15\uff05\u3001\u63a7\u9664\u984d\uff1a10\u4e07\u5186\uff08\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\uff09<\/li>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\u8d08\u4e0e\u7a0e\u984d\uff1a390\u4e07\u5186\u00d715\uff05\u30fc10\u4e07\u5186\uff1d<u>48\u4e075<span>,<\/span>000\u5186<\/u><\/li>\n<\/ul>\n<h4 id=\"5vw3jehdu4532rswci4at\" data-content=\"\">\u4f8b\uff12\uff1a\u914d\u5076\u8005\u304b\u30893<span>,<\/span>000\u4e07\u5186\u306e\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u59bb\u304c\u652f\u6255\u3046\u8d08\u4e0e\u7a0e<\/h4>\n<p data-content=\"\">\u914d\u5076\u8005\u304b\u30893,000\u4e07\u5186\u306e\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u59bb\u304c\u652f\u6255\u3046\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3092\u3001\u30b9\u30c6\u30c3\u30d7\uff11\uff5e\uff15\u306e\u624b\u9806\u306b\u6cbf\u3063\u3066\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\uff11\u5e74\u9593\u306b\u8d08\u4e0e\u306b\u3088\u308a\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\uff1a3<span>,<\/span>000\u4e07\u5186<\/li>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u30fb\u7279\u4f8b\uff1a\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u96642<span>,<\/span>000\u4e07\u5186<\/li>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u8ab2\u7a0e\u4fa1\u683c\uff1a3<span>,<\/span>000\u4e07\u5186\u30fc110\u4e07\u5186\u30fc2<span>,<\/span>000\u4e07\u5186\uff1d890\u4e07\u5186<\/li>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u7a0e\u7387\uff1a40\uff05\u3001\u63a7\u9664\u984d\uff1a125\u4e07\u5186\uff08\u4e00\u822c\u7a0e\u7387\u3092\u9069\u7528\uff09<\/li>\n<li>\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\u8d08\u4e0e\u7a0e\u984d\uff1a890\u4e07\u5186\u00d740\uff05\u30fc125\u4e07\u5186\uff1d<u>231<\/u><u>\u4e07\u5186<\/u><\/li>\n<\/ul>\n<h2 id=\"bat9q1himypbjwhkdzztn4\" data-content=\"\"><span>4.\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A<\/span><\/h2>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#24cz88ji6t4loxp2liht0m\" target=\"_self\">Q1.\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\uff1f<\/a><\/li>\n<li><a href=\"#r900f71cq8vn1jpugrfe\" target=\"_self\">Q2.\u682a\u5f0f\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\uff1f<\/a><\/li>\n<li><a href=\"#uxyc3fzxvgi7jlu0ssm13p\" target=\"_self\">Q3.\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u3068\u76f8\u7d9a\u7a0e\u306f\u3069\u3061\u3089\u304c\u9ad8\u3044\u306e\u304b\uff1f<\/a><\/li>\n<li><a href=\"#12d52cowwhfb2w3r7acjbce\" target=\"_self\">Q4.1\u5e74\u306e\u3046\u3061\u306b\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u3068\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u4e21\u65b9\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\uff1f<\/a><\/li>\n<li><a href=\"#f05rnycf154rcqb99piiv\" target=\"_self\">Q5. \u300c\u66a6\u5e74\u8d08\u4e0e\u300d\u3068\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u306f\u3069\u3061\u3089\u3092\u9078\u3079\u3070\u3044\u3044\u306e\u304b\uff1f<\/a><\/li>\n<li><a href=\"#9dgxp7sq28alx8pe3pkt6\" target=\"_self\">Q6. \u8d08\u4e0e\u7a0e\u3092\u3067\u304d\u308b\u3060\u3051\u5b89\u304f\u6291\u3048\u308b\u65b9\u6cd5\u306f\uff1f<\/a><\/li>\n<li><a href=\"#useg1bvip8mmnurwb7kbhg\" target=\"_self\">Q7. \u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306f\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3088\u3044\u304b\uff1f<\/a><\/li>\n<li><a href=\"#40fxhkkljii894wknwi9qv\" target=\"_self\">Q8.\u8d08\u4e0e\u7a0e\u306b\u6642\u52b9\u306f\u3042\u308b\u306e\u304b\uff1f\u6255\u308f\u306a\u304b\u3063\u305f\u3089\u3070\u308c\u308b\u306e\u304b\uff1f<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"24cz88ji6t4loxp2liht0m\" data-content=\"\"><span>Q1.\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\uff1f<\/span><\/h3>\n<p data-content=\"\">A1.\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001<u>\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8ab2\u7a0e\u4fa1\u683c\u3068\u3057\u3066<\/u>\u3001\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#2\" rel=\"noopener\" target=\"_blank\">\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>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"r900f71cq8vn1jpugrfe\" data-content=\"\"><span>Q2.\u682a\u5f0f\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\uff1f<\/span><\/h3>\n<p data-content=\"\">A2.\u682a\u5f0f\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001<u>\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8ab2\u7a0e\u4fa1\u683c\u3068\u3057\u3066<\/u>\u3001\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-stock-inheritancetax\" rel=\"noopener\" target=\"_blank\">\u4e0a\u5834\u682a\u5f0f\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\uff1f\u8a08\u7b97\u65b9\u6cd5\u3092\u8a73\u3057\u304f\u89e3\u8aac<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<h3 id=\"uxyc3fzxvgi7jlu0ssm13p\" data-content=\"\"><span>Q3.\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u3068\u76f8\u7d9a\u7a0e\u306f\u3069\u3061\u3089\u304c\u9ad8\u3044\u306e\u304b\uff1f<\/span><\/h3>\n<p data-content=\"\">A3.<u>\u540c\u3058\u91d1\u984d\u3092\u4e00\u5ea6\u306b\u6e21\u3057\u305f\u5834\u5408\u306e\u7a0e\u7387\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u65b9\u304c\u76f8\u7d9a\u7a0e\u3088\u308a\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/thwja3spfr-1733882545-aa8c3f29b446.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u3057\u304b\u3057\u3001\u76f8\u7d9a\u3068\u751f\u524d\u8d08\u4e0e\u3067\u306f\u3001<u>\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u56de\u6570\u3068\u3044\u3046\u524d\u63d0\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059<\/u>\u306e\u3067\u3001\u4e00\u6982\u306b\u8d08\u4e0e\u7a0e\u304c\u640d\u3067\u76f8\u7d9a\u7a0e\u304c\u304a\u5f97\u3068\u8a00\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-copy-gift-tax-inheritance-tax\" rel=\"noopener\" target=\"_blank\">\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<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"12d52cowwhfb2w3r7acjbce\" data-content=\"\"><span>Q4. 1\u5e74\u306e\u3046\u3061\u306b\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u3068\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u4e21\u65b9\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\uff1f<\/span><\/h3>\n<p data-content=\"\">A4.\u56fd\u7a0e\u5e81\u306eHP\u306b\u3088\u308b\u3068\u3001\u4ee5\u4e0b\u306e\uff13\u30b9\u30c6\u30c3\u30d7\u3067\u8a08\u7b97\u3059\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u300c\u4e00\u822c\u7a0e\u7387\u300d\u3067\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u306b\u5360\u3081\u308b\u300c\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u300d\u306e\u5272\u5408\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/li>\n<li><span>\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u300c\u7279\u4f8b\u7a0e\u7387\u300d\u3067\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u306b\u5360\u3081\u308b\u300c\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u300d\u306e\u5272\u5408\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/li>\n<li><span>\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u984d\u306f\u3001\u2460\u3068\u2461\u306e\u5408\u8a08\u984d\u3067\u3059\u3002<\/span><\/li>\n<\/ol>\n<\/div>\n<p data-content=\"\">\u8a73\u3057\u304f\u306f\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" rel=\"noopener\" target=\"_blank\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"f05rnycf154rcqb99piiv\" data-content=\"\">Q5. \u300c\u66a6\u5e74\u8d08\u4e0e\u300d\u3068\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u306f\u3069\u3061\u3089\u3092\u9078\u3079\u3070\u3044\u3044\u306e\u304b\uff1f<\/h3>\n<p data-content=\"\"><u>A5.\u8d08\u4e0e\u3059\u308b\u91d1\u984d\u3084\u671f\u9593\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u72b6\u6cc1\u306a\u3069\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/u><u>\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u3082\u3089\u3063\u3066\u304b\u3089\u6c7a\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/u><\/p>\n<p data-content=\"\"><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u306f\u3001\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u6d3b\u7528\u3057\u3001<strong>\u6642\u9593\u3092\u304b\u3051\u3066\u5c11\u3057\u305a\u3064\u8ca1\u7523\u3092\u79fb\u3057\u305f\u3044\u4eba\u306a\u3069<\/strong>\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001<strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u306f\u3001<strong>\u8d08\u4e0e\u8005\u304c\u9ad8\u9f62\u3067\u3042\u3063\u305f\u308a\u3001<\/strong><strong>\u307e\u3068\u307e\u3063\u305f\u984d\u3092\u65e9\u3081\u306b\u8d08\u4e0e\u3057\u305f\u3044\u5834\u5408\u306a\u3069<\/strong>\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u4ee4\u548c5\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u30012024\u5e741\u67081\u65e5\u304b\u3089\u3001<strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3082\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u65b0\u8a2d\u3055\u308c\u305f<\/strong>\u305f\u3081\u3001\u3088\u308a\u4f7f\u3044\u3084\u3059\u3044\u5236\u5ea6\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001<u>\u4e00\u5ea6\u9078\u629e\u3059\u308b\u3068\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u623b\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u614e\u91cd\u306a\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u><\/p>\n<p data-content=\"\">\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem#33\" rel=\"noopener\" target=\"_blank\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u3001\u7a0e\u91d1\u3092\u6291\u3048\u3089\u308c\u308b\u4e3b\u306a\u30b1\u30fc\u30b93\u3064<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"9dgxp7sq28alx8pe3pkt6\" data-content=\"\">Q6. \u8d08\u4e0e\u7a0e\u3092\u3067\u304d\u308b\u3060\u3051\u5b89\u304f\u6291\u3048\u308b\u65b9\u6cd5\u306f\uff1f<\/h3>\n<p data-content=\"\"><strong>A6. 110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u306e\u6d3b\u7528\u306e\u4ed6\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3001\u8d08\u4e0e\u7a0e\u304c\u4e00\u5b9a\u984d\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u7279\u4f8b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\"><a href=\"#pskct25n8bqa6q2avma9sf\" target=\"_self\">3-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u3042\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/a>\u306b\u3082\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001\u66a6\u5e74\u8ab2\u7a0e\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u4ed6\u306b\u3082\u3001\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b\u300d\u3084\u300c\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u300d\u3001\u592b\u5a66\u306e\u9593\u3067\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3057\u305f\u6642\u306e\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u306a\u3069\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8d08\u4e0e\u7a0e\u304c\u4e00\u5b9a\u984d\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u63a7\u9664\u3084\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-exempt\" rel=\"noopener\" target=\"_blank\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a><span>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"useg1bvip8mmnurwb7kbhg\" data-content=\"\">Q7. \u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306f\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3088\u3044\u304b\uff1f<\/h3>\n<p data-content=\"\"><strong>A7. \u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p data-content=\"\">1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u3001\u57fa\u790e\u63a7\u9664\u984d\uff08110\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5e74\u306f\u3001\u8d08\u4e0e\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u5fc5\u305a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<u>\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u984d\u304c0\u5186\u3067\u3042\u3063\u3066\u3082\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/u>\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u7533\u544a\u66f8\u306fe-Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u307e\u305f\u306f\u90f5\u4fbf\u30fb\u7a93\u53e3\u3067\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax#5\" rel=\"noopener\" target=\"_blank\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u65b9\u6cd5<\/a><span>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"40fxhkkljii894wknwi9qv\" data-content=\"\"><span><strong>Q8<\/strong><strong>.<\/strong><strong>\u8d08\u4e0e\u7a0e\u306b\u6642\u52b9\u306f\u3042\u308b\u306e\u304b\uff1f\u6255\u308f\u306a\u304b\u3063\u305f\u3089\u3070\u308c\u308b\u306e\u304b\uff1f<\/strong><\/span><\/h3>\n<p data-content=\"\"><span><strong>A8.\u8d08\u4e0e\u7a0e\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u539f\u52476\u5e74\u3068\u3044\u3046\u6642\u52b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u3070\u308c\u306a\u3044\u300d\u3068\u8003\u3048\u308b\u306e\u306f\u5371\u967a\u3067\u3059\u304b\u3089\u3001\u65e9\u3081\u306b\u6b63\u3057\u304f\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<p data-content=\"\"><span>\u8d08\u4e0e\u7a0e\u306b\u306f\u6642\u52b9\u304c\u3042\u308a\u3001\u901a\u5e38\u306f6\u5e74\u3067\u3059\u304c\u3001\u60aa\u8cea\u306a\u5834\u5408\u306f7\u5e74\u3055\u304b\u306e\u307c\u3063\u3066\u8abf\u67fb\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001<\/span>\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u306a\u3044\u3068\u3001<strong>\u672c\u6765\u306e\u7a0e\u984d\u306b\u52a0\u3048\u3066\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e<\/strong>\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u306f\u9810\u91d1\u306e\u632f\u8fbc\u8a18\u9332\u3084\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u306a\u3069\u304b\u3089\u7a0e\u52d9\u7f72\u306b\u628a\u63e1\u3055\u308c\u3084\u3059\u304f\u3001<strong>\u300c\u3070\u308c\u306a\u3044\u300d\u3068\u8003\u3048\u308b\u306e\u306f\u5371\u967a<\/strong>\u3067\u3059\u3002\u898b\u3064\u304b\u3063\u305f\u3068\u304d\u306e\u8ca0\u62c5\u3092\u8003\u3048\u308b\u3068\u3001<strong>\u65e9\u3081\u306b\u6b63\u3057\u304f\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059<\/strong>\u3002<\/p>\n<p data-content=\"\">\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax-statute-of-limitations\" rel=\"noopener\" target=\"_blank\">\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306f\u539f\u5247\uff16\u5e74\uff5c\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u7533\u544a\u3059\u3079\u304d\uff1f<\/a><span>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"i9sj116yjvngp2k1zi4xe\" data-content=\"\"><span>5.\u307e\u3068\u3081<\/span><\/h2>\n<p data-content=\"\"><u>\u300c\u81ea\u5206\u304c\u652f\u6255\u3046\u3079\u304d\u8d08\u4e0e\u7a0e\u306f\u3044\u304f\u3089\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/u><span>\u3068\u3044\u3046\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868\u3001\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p data-content=\"\">\u7e70\u308a\u8fd4\u3057\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306b\u306f\u3001\u4e00\u822c\u7a0e\u7387\u3068\u7279\u4f8b\u7a0e\u7387\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u308b\u4eba\uff09\u3068\u3001\u53d7\u8d08\u8005\uff08\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\uff09\u3068\u306e\u95a2\u4fc2\u3067\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u6642\u306f\u3001\u307e\u305a\u3054\u81ea\u8eab\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u3069\u3061\u3089\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\" style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 14.6945%;\"><strong>\u4e00\u822c\u7a0e\u7387<\/strong><\/th>\n<td style=\"width: 85.2282%;\"><span>\u300c\u7279\u4f8b\u7a0e\u7387\u300d\u306b<\/span><u>\u8a72\u5f53\u3057\u306a\u3044<\/u><span>\u5834\u5408\u306e\u8d08\u4e0e<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.6945%;\"><strong>\u7279\u4f8b\u7a0e\u7387<\/strong><\/th>\n<td style=\"width: 85.2282%;\"><strong>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u3089\u6210\u5e74\u8005\u306e\u5b50\u3084\u5b6b\u3078\u306e\u8d08\u4e0e<\/strong><br \/>\n\uff08\u6210\u5e74\u8005\u3078\u306e\u8d08\u4e0e\u3068\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b\u53d7\u8d08\u8005\u304c18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306e\u8d08\u4e0e\u306e\u3053\u3068\u3002\u203b\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f20\u6b73\uff09<br \/>\n\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306b\u306f\u4f7f\u3048\u307e\u305b\u3093\u306e\u3067\u304a\u6c17\u3092\u3064\u3051\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b<u>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u3053\u3061\u3089\u306e\uff12\u3064\u306e\u7a0e\u7387\u306f\u7528\u3044\u307e\u305b\u3093\u3002<\/u><\/p>\n<p class=\"attention-p\">\u6bce\u5e74\u306e\u8d08\u4e0e\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u5f15\u3044\u305f\u6b8b\u984d\u304c\u7d2f\u8a082,500\u4e07\u5186\u306b\u306a\u308b\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<br 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data-content=\"\">\u672c\u8a18\u4e8b\u304c\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u8abf\u3079\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u81ea\u5206\u304c\u652f\u6255\u3046\u3079\u304d\u8d08\u4e0e\u7a0e\u306f\u3044\u304f\u3089\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002 \u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u304a\u304a\u3088\u305d\u306e\u8d08\u4e0e\u7a0e\u984d\u3092\u4e00\u76ee\u3067\u78ba\u8a8d\u3059 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":5288,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-5293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seizen"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=5293"}],"version-history":[{"count":11,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5293\/revisions"}],"predecessor-version":[{"id":7361,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5293\/revisions\/7361"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/5288"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=5293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=5293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}