{"id":5307,"date":"2024-12-13T10:00:47","date_gmt":"2024-12-13T01:00:47","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5307"},"modified":"2025-07-09T14:09:08","modified_gmt":"2025-07-09T05:09:08","slug":"copy-gift-during-life-stocks","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-gift-during-life-stocks","title":{"rendered":"\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\uff1f\u30dd\u30a4\u30f3\u30c8\u30fb\u624b\u7d9a\u304d\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u306e\u304b\uff1f\u300d<br 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id=\"0vbop5ix0qiox8lg42fcyjo\">1.\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306e\u6709\u52b9\u6027\u3092\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u89b3\u70b9\u304b\u3089\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>\u682a\u5f0f\u306f\u4e0d\u52d5\u7523\u3088\u308a\u3082\u751f\u524d\u8d08\u4e0e\u3057\u3084\u3059\u3044\u8ca1\u7523<\/li>\n<li>\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u682a\u5f0f\u306f\u7a4d\u6975\u7684\u306b\u691c\u8a0e\u3092<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"d6bthdp99qn5lkifscvb7\">1-1.\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u3068\u3001\u751f\u524d\u8d08\u4e0e\u3057\u305f\u682a\u5f0f\u305d\u306e\u3082\u306e\u3060\u3051\u3067\u306a\u304f\u3001<u>\u914d\u5f53\u91d1\u3082\u53d7\u8d08\u8005\uff08\u5b50\u3084\u5b6b\u306a\u3069\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff09\u306b\u5e30\u5c5e<\/u>\u3057\u307e\u3059\u3002<\/p>\n<p>\uff11\u5e74\u3042\u305f\u308a\u306e\u914d\u5f53\u91d1\u306e\u91d1\u984d\u306f\u5927\u304d\u306a\u91d1\u984d\u3067\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u3001\u76f8\u7d9a\u958b\u59cb\u307e\u3067\u4f55\u5341\u5e74\u3082\u682a\u5f0f\u3092\u6240\u6709\u3057\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3068\u3001\u65e9\u3005\u306b\u82e5\u3044\u4e16\u4ee3\u306b\u751f\u524d\u8d08\u4e0e\u3092\u3057\u305f\u5834\u5408\u3067\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u5dee\u304c\u3067\u3066\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/12\/dlk8x9irjag-1732242940.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"npfky84jsishymdvixzrpk\">1-2.\u682a\u5f0f\u306f\u4e0d\u52d5\u7523\u3088\u308a\u3082\u751f\u524d\u8d08\u4e0e\u3057\u3084\u3059\u3044\u8ca1\u7523<\/h3>\n<p>\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u682a\u5f0f\u306f\u4e0d\u52d5\u7523\u3088\u308a\u3082\u751f\u524d\u8d08\u4e0e\u3057\u3084\u3059\u3044\u8ca1\u7523<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><u>\u682a\u5f0f\u306b\u306f\uff11\u682a\u3042\u305f\u308a\u306e\u5358\u4fa1\u304c\u4f4e\u3044\u3082\u306e\u3082\u3042\u308a\u3001\u5c0f\u5206\u3051\u306b\u3057\u3084\u3059\u3044\u306e\u3067\u3001\u8d08\u4e0e\u7a0e\u3092\u4f4e\u304f\u6291\u3048\u306a\u304c\u3089\u8907\u6570\u306e\u4eba\u306b\u8d08\u4e0e\u3057\u305f\u308a\u3001\u4f55\u5e74\u304b\u306b\u308f\u3051\u3066\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u4e00\u65b9\u3067\u571f\u5730\u3084\u5efa\u7269\u3068\u3044\u3063\u305f\u4e0d\u52d5\u7523\u306f\u9ad8\u984d\u306a\u5834\u5408\u304c\u591a\u3044\u306e\u3067\u3001\u751f\u524d\u8d08\u4e0e\u3059\u308b\u3068\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u5927\u5e45\u306b\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u540c\u6642\u306b\u9ad8\u984d\u306a\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8907\u6570\u4eba\u306e\u65b9\u306b\u8d08\u4e0e\u3057\u305f\u3044\u3068\u8003\u3048\u305f\u5834\u5408\u306f\u3001\u5206\u7b46\u3084\u5171\u6709\u540d\u7fa9\u3068\u3044\u3063\u305f\u624b\u6cd5\u3092\u3068\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5f8c\u3005\u306e\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3084\u3059\u3044\u306e\u3067\u3001\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u7406\u7531\u304b\u3089\u3001\u682a\u5f0f\u306f\u4e0d\u52d5\u7523\u3088\u308a\u3082\u751f\u524d\u8d08\u4e0e\u3057\u3084\u3059\u3044\u8ca1\u7523\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"setx4grn33ku9awoholbno\">1-3.\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u682a\u5f0f\u306f\u7a4d\u6975\u7684\u306b\u691c\u8a0e\u3092<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u682a\u5f0f\u306f\u7a4d\u6975\u7684\u306b\u751f\u524d\u8d08\u4e0e\u306e\u691c\u8a0e\u3092\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306f\u8d08\u4e0e\u6642\u70b9\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u539f\u5247\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u6570\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\" style=\"text-align: center;\"><strong><span style=\"font-size: 20px;\"><span class=\"f-marker-y\">\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u00d7\u4fdd\u6709\u682a\u6570<\/span><\/span><\/strong><\/p>\n<p class=\"attention-p\">\u8ab2\u7a0e\u6642\u671f\uff08\u672c\u8a18\u4e8b\u3067\u306f\u8d08\u4e0e\u306e\u304a\u8a71\u306a\u306e\u3067\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65e5\u306b\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u306e\u5834\u5408\u306f\u76f8\u7d9a\u958b\u59cb\u65e5\u3067\u3059\uff09\u306e\u6700\u7d42\u4fa1\u683c\u3068\u306f\u3001\u6b21\u306e4\u3064\u306e\u3046\u3061\u6700\u3082\u4f4e\u3044\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u7d42\u5024<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u6708\u306e\u7d42\u5024\u306e\u6708\u5e73\u5747\u984d<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u6708\u306e\u524d\u6708\u306e\u7d42\u5024\u306e\u6708\u5e73\u5747\u984d<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u6708\u306e\u524d\u3005\u6708\u306e\u7d42\u5024\u306e\u6708\u5e73\u5747\u984d<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4eca\u5f8c\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u682a\u5f0f\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u3082\u4eca\u5f8c\u5024\u4e0a\u304c\u308a\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><u>\u5024\u4e0a\u304c\u308a\u3057\u3066\u3044\u3051\u3070\u3044\u304f\u307b\u3069\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u4e0a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u5024\u4e0a\u304c\u308a\u524d\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u65b9\u304c\u7a0e\u91d1\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u>\u3055\u3089\u306b\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b1\uff5e4\u306e\u4f4e\u3044\u4fa1\u984d\u3067\u306e\u8a55\u4fa1\u3068\u306a\u308b\u305f\u3081\u3001\u682a\u4fa1\u304c\u4e0a\u6607\u50be\u5411\u306b\u3042\u308b\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u8d08\u4e0e\u6642\u3088\u308a\u3082\u4f4e\u3044\u4fa1\u984d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u66a6\u5e74\u8d08\u4e0e\u3067\u4e0a\u5834\u682a\u5f0f\u3092\u8d08\u4e0e\u3057\u30663\uff5e7\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u3057\u305f\u65b9\u304c\u4ea1\u304f\u306a\u308a\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\uff08\u76f8\u7d9a\u8ca1\u7523\u306e\u6301\u3061\u623b\u3057\uff09\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5024\u4e0a\u304c\u308a\u524d\u306e\u4fa1\u984d\u3067\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5f53\u7136\u5024\u4e0b\u304c\u308a\u3092\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u8003\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2024\/pdf\/all.pdf#page=43\">\u4ee4\u548c6\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f<\/a><\/p>\n<h2 id=\"a20qevx9iscgxd6pk6b41d\">2.\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"#0vbop5ix0qiox8lg42fcyjo\" target=\"_self\">\uff11\u7ae0<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<strong><span style=\"color: #e25041;\">\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\uff12\u3064\u306e\u6c17\u3092\u4ed8\u3051\u305f\u65b9\u304c\u3088\u3044\u30dd\u30a4\u30f3\u30c8\u304c\u5b58\u5728\u3057\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u6ce8\u610f\u70b9\uff11<\/th>\n<td style=\"width: 74.6094%;\">\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9\uff12<\/th>\n<td style=\"width: 74.6094%;\">\u8d08\u4e0e\u8005\u306e\u6b7b\u5f8c\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u969b\u306f\u4ee5\u4e0b\u306e\u6ce8\u610f\u70b9\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"lujf8hgddqls5db3laqwg\">2-1.\u3010\u6ce8\u610f\u70b9\uff11\u3011\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u5177\u4f53\u7684\u306b\u306f<u>\u300c\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u300d\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u3092\u691c\u8a0e\u3057\u305f\u3082\u306e\u306e\u3001\u7d50\u679c\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u4e0a\u56de\u308b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3063\u305f\u306e\u3067\u306f\u3001\u5143\u3082\u5b50\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u53d7\u8d08\u8005\uff08\u751f\u524d\u8d08\u4e0e\u3092\u3082\u3089\u3046\u4eba\uff09\uff11\u4eba\u3042\u305f\u308a\u306e\u8d08\u4e0e\u984d\u3092\u5e74\u9593110\u4e07\u5186\u4ee5\u5185\u306b\u3059\u308b<\/li>\n<li>\u7a0e\u7406\u58eb\u306b\u7a0e\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3066\u3082\u3089\u3063\u305f\u4e0a\u3067\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"pf0p91syytmhs57zb4xrxq\">2-2.\u3010\u6ce8\u610f\u70b9\uff12\u3011\u8d08\u4e0e\u8005\u306e\u6b7b\u5f8c\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u308b\u4eba\uff09\u306e\u6b7b\u5f8c\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u4e00\u90e8\u306e\u76f8\u7d9a\u4eba\u306b\u3060\u3051\u751f\u524d\u8d08\u4e0e<\/u>\u3092\u3059\u308b\u3068\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u3066\u3044\u306a\u3044\u4ed6\u306e\u76f8\u7d9a\u4eba\u306f\u4e0d\u516c\u5e73\u611f\u3092\u611f\u3058\u3001\u751f\u524d\u8d08\u4e0e\u3092\u304d\u3063\u304b\u3051\u306b\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u95a2\u4fc2\u304c\u60aa\u304f\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u4e00\u5b9a\u306e\u751f\u524d\u8d08\u4e0e\u306f\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u5bfe\u8c61<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u8d08\u4e0e\u8005\u3067\u3042\u308b\u3042\u306a\u305f\u306e\u6b7b\u5f8c\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u3066\u3044\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u884c\u3046\u3068\u3044\u3063\u305f\u4e8b\u614b\u306b\u3082\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u90e8\u306e\u76f8\u7d9a\u4eba\u306b\u306e\u307f\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u7d1b\u4e89\u89e3\u6c7a\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u306e\u4e0a\u3001\u614e\u91cd\u306b\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/iryubun-shingai\"><span>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7a0e\u52d9\u624b\u7d9a\u304d<\/span><\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"aoeplo300ui9u77tz88wtr\">3.\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306e\u7a0e\u52b9\u679c\u3092\u9ad8\u3081\u308b\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u6b21\u306b<strong><span style=\"color: #e25041;\">\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306e\u7a0e\u52b9\u679c\u3092\u9ad8\u3081\u308b\u30dd\u30a4\u30f3\u30c8<\/span><\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><u>\u30dd\u30a4\u30f3\u30c8\u3054\u3068\u306b\u3001\u691c\u8a0e\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4eba\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/u><br \/>\n\u4ee5\u4e0b\u306e\u8868\u3092\u3054\u78ba\u8a8d\u306e\u4e0a\u3067\u3001\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30dd\u30a4\u30f3\u30c8\uff11<\/th>\n<td style=\"width: 79.485%;\"><u>\u682a\u4fa1\u304c\u4f4e\u3044\u6642\u306b\u8d08\u4e0e\u3059\u308b<\/u><br \/>\n\u3000\u2192\u4eca\u5f8c\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u30dd\u30a4\u30f3\u30c8\uff12<\/th>\n<td style=\"width: 79.485%;\"><u>\u66a6\u5e74\u8d08\u4e0e\u3092\u5229\u7528\u3057\u3066\u8d08\u4e0e\u3059\u308b<\/u><br \/>\n\u3000\u2192\u8d08\u4e0e\u7a0e\u3092\u304b\u3051\u305a\u306b\u30b3\u30c4\u30b3\u30c4\u3068\u8d08\u4e0e\u3057\u305f\u3044\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u30dd\u30a4\u30f3\u30c8\uff13<\/th>\n<td style=\"width: 79.485%;\"><u>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b<\/u><br \/>\n\u3000\u2192\u4e00\u5ea6\u306b\u591a\u984d\u306e\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3044\u305f\u3044\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"atenuykj8xnn5otyozuzob\">3-1.\u682a\u4fa1\u304c\u4f4e\u3044\u6642\u306b\u8d08\u4e0e\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u682a\u4fa1\u304c\u4f4e\u3044\u6642\u306b\u8d08\u4e0e<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3057\u305f\u6642\u306b\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u300c\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u00d7\u4fdd\u6709\u682a\u6570\u300d\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p><u>\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u304c\u4f4e\u3051\u308c\u3070\u4f4e\u3044\u307b\u3069\u3001\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3057\u305f\u6642\u306b\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/12\/rtbpymjudbo-1732238334.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u682a\u5f0f\u76f8\u5834\u3092\u4e88\u60f3\u3059\u308b\u3053\u3068\u306f\u7c21\u5358\u3067\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u682a\u4fa1\u304c\u4f4e\u3044\u6642\u306b\u8d08\u4e0e\u3092\u3057\u305f\u65b9\u304c\u7bc0\u7a0e\u52b9\u679c\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u6210\u9577\u682a\u306a\u3069\u4eca\u5f8c\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u682a\u5f0f\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u512a\u5148\u7684\u306b\u305d\u306e\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"fjwlxoj6tl20bfv1rsknhj\">3-2.\u66a6\u5e74\u8d08\u4e0e\u3092\u5229\u7528\u3057\u3066\u8d08\u4e0e\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u66a6\u5e74\u8d08\u4e0e\u3092\u5229\u7528\u3057\u3066\u8d08\u4e0e\u3059\u308b\u3068\u3001\u8d08\u4e0e\u7a0e\u3092\u304b\u3051\u305a\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u66a6\u5e74\u8d08\u4e0e\u3068\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u5e74\u9593110\u4e07\u5186\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u3092\u5229\u7528\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u624b\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002\u9577\u3044\u671f\u9593\u3092\u304b\u3051\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306a\u304f\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\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\/12\/2sets75eraw-1721090989.png\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<p>\u305f\u3060\u3057\u3001<u>\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74\u306e\u8d08\u4e0e\u306f\u76f8\u7d9a\u7a0e\u306b\u6301\u3061\u623b\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97<\/u>\u3057\u307e\u3059\u3002<br \/>\n\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eba\u304c\u9ad8\u9f62\u306e\u5834\u5408\u3001\u6bce\u5e74\u30b3\u30c4\u30b3\u30c4\u3068\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u3066\u3082\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u6301\u3061\u623b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u306f\u3001\u300c\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u4eba\u3054\u3068\u300d\u306e\u9650\u5ea6\u984d\u3067\u3059\u3002\u5b50\u3069\u3082\u304c\u4e21\u89aa\u304b\u3089\u66a6\u5e74\u8d08\u4e0e\u3067\u305d\u308c\u305e\u308c100\u4e07\u5186\u305a\u3064\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3068\u304d\u3001\u3069\u3061\u3089\u3082110\u4e07\u5186\u4ee5\u5185\u3060\u304b\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3001\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\uff08100\u4e07\u5186\uff0b100\u4e07\u5186\uff09\uff0d110\u4e07\u5186\uff1d90\u4e07\u5186\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u3001\u304a\u6c17\u3092\u4ed8\u3051\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"k36cvgcvvbgsrcqv65sj9\">3-3.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b<\/span><\/strong>\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3082\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3082\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8d08\u4e0e\u984d\u304c\u7d2f\u8a082,500\u4e07\u5186\u306b\u306a\u308b\u307e\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u306a\u304f\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff08\u305f\u3060\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\uff09<\/p>\n<p>\u3055\u3089\u306b\u30012,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u306b\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u3082\u4e00\u5f8b20%\u3068\u3001\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u66a6\u5e74\u8d08\u4e0e\u3088\u308a\u3082\u4f4e\u3044\u7a0e\u7387\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u30012024\u5e741\u6708\u4ee5\u964d\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u66a6\u5e74\u8ab2\u7a0e\u306e\u8d08\u4e0e\u5236\u5ea6\u3068\u306f\u7570\u306a\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\uff0d\uff17\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #343434;\">\u305d\u306e\u305f\u3081\u3001\u4e00\u5ea6\u306b\u591a\u984d\u306e\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3044\u305f\u3044\u5834\u5408\u3084\u3001\u8d08\u4e0e\u8005\u304c\u9ad8\u9f62\u306a\u3069\u3067\u66a6\u5e74\u8d08\u4e0e\u3067\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408\u306b\u3001\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/span><\/p>\n<p>\u25a0\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\" target=\"_blank\" rel=\"noopener\">\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<h2 id=\"4kwa6cwkfof0jrfflm34a0d\">4.\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u682a\u5f0f\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u6642\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/span><\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u306f\u4ee5\u4e0b\u306e\uff14\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/12\/nyfu69id0z-1732685838.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"4nqf6unjpqjqsiiolsnddn\">4-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u307e\u305a\u3001<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><u>\u751f\u524d\u8d08\u4e0e\u306e\u6210\u7acb\u306f\u3001\u300c\u3042\u3052\u308b\u5074\u30fb\u3082\u3089\u3046\u5074\u306e\u5408\u610f\uff08\u5951\u7d04\uff09\u300d\u304c\u5fc5\u8981<\/u>\u3067\u3059\u3002<br \/>\n\u3053\u306e\u5408\u610f\uff08\u5951\u7d04\uff09\u306f\u53e3\u982d\u306e\u7d04\u675f\u3067\u3042\u3063\u3066\u3082\u6210\u7acb\u3057\u307e\u3059\u304c\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u308a<u>\u8a3c\u62e0\u3092\u6b8b\u3059<\/u>\u3053\u3068\u3067\u3001\u3042\u3052\u308b\u5074\u3068\u3082\u3089\u3046\u5074\u304c\u78ba\u304b\u306b\u5408\u610f\u3057\u305f\u3068\u3044\u3046\u76ee\u306b\u898b\u3048\u308b\u8a3c\u3092\u6b8b\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u8a73\u3057\u3044\u4f5c\u6210\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/how-to-give-gifts-during-your-lifetime\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u306e\u6b63\u3057\u3044\u3084\u308a\u65b9\uff5c\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"3oib71ytwux0m6djj4g9it\">4-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u8a3c\u5238\u4f1a\u793e\u306b\u9023\u7d61\u3092\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u3001\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<strong><span style=\"color: #e25041;\">\u8a3c\u5238\u4f1a\u793e\u306b\u9023\u7d61<\/span><\/strong>\u3092\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<u>\u300c\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e\u3092\u8003\u3048\u3066\u3044\u308b\u300d\u3068\u7a93\u53e3\u62c5\u5f53\u8005\u7b49\u306b\u4f1d\u3048\u308c\u3070<\/u>\u3001\u5fc5\u8981\u66f8\u985e\u7b49\u3092\u6848\u5185\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"b2clxy8j8rakh8ymndj34j\">4-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u8a3c\u5238\u4f1a\u793e\u306e\u6307\u793a\u901a\u308a\u306b\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8a3c\u5238\u4f1a\u793e\u306e\u6307\u793a\u901a\u308a\u306b\u624b\u7d9a\u304d<\/span><\/strong>\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n\u8a3c\u5238\u4f1a\u793e\u3054\u3068\u306b\u9055\u3044\u306f\u3042\u308a\u307e\u3059\u304c\u3001<u>\u8a3c\u5238\u4f1a\u793e\u6240\u5b9a\u306e\u4f9d\u983c\u66f8\u3068\u8d08\u4e0e\u5951\u7d04\u66f8\uff08\u539f\u672c\uff09<\/u>\u3092\u6301\u3063\u3066\u624b\u7d9a\u304d\u3092\u884c\u3046\u5834\u5408\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h3>4-4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046<\/h3>\n<p>\u6700\u5f8c\u306b<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e<\/span><\/strong>\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u306e\u306f\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u3067\u3059\u3002<br \/>\n\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u306a\u3069\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u53ca\u3073\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u7a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/how-to-give-gifts-during-your-lifetime#3\" target=\"_blank\" 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