{"id":5395,"date":"2025-01-09T14:43:41","date_gmt":"2025-01-09T05:43:41","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5395"},"modified":"2025-07-24T14:40:42","modified_gmt":"2025-07-24T05:40:42","slug":"gift-during-life","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-during-life","title":{"rendered":"\u751f\u524d\u8d08\u4e0e\u3068\u306f\uff1f\u52b9\u679c\u3084\u6d41\u308c\u3001\u52b9\u679c\u7684\u306b\u884c\u3046\u30dd\u30a4\u30f3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p>2024\u5e741\u6708\u306b\u751f\u524d\u8d08\u4e0e\u306e\u5236\u5ea6\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u9023\u65e5\u3001\u30c6\u30ec\u30d3\u3084\u65b0\u805e\u3084\u96d1\u8a8c\u306a\u3069\u304c\u3001\u7279\u96c6\u3092\u7d44\u3093\u3067\u5831\u9053\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u3067\u3082\u76db\u3093\u306b\u30a2\u30ca\u30a6\u30f3\u30b9\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u751f\u524d\u8d08\u4e0e\u306b\u3054\u8208\u5473\u3092\u6301\u305f\u308c\u3066\u3044\u308b\u65b9\u306f\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u308b\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u2026<br \/>\n\u300c<u>\u3088\u304f\u8033\u306b\u3059\u308b\u3057\u3001\u6c17\u306b\u306f\u306a\u3063\u3066\u3044\u308b\u304c\u3001<\/u><u>\u3044\u307e\u3044\u3061\u3088\u304f\u308f\u304b\u3089\u306a\u3044<\/u>\u2026\u3002\u300d\u3068\u3044\u3046\u306e\u304c\u3001\u751f\u524d\u8d08\u4e0e\u306b\u5bfe\u3059\u308b\u307f\u306a\u3055\u3093\u306e\u672c\u97f3\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u3053\u3067\u5e74\u95935,200\u4ef6\u3092\u8d85\u3048\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c<strong><span style=\"color: #e25041;\">\u300c\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u524d\u306b\u3053\u308c\u3060\u3051\u306f\u62bc\u3055\u3048\u3066\u304a\u3044\u3066\u6b32\u3057\u3044\u3002\u300d\u3068\u601d\u3046\u5185\u5bb9\u3092\u8a18\u4e8b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u751f\u524d\u8d08\u4e0e\u3068\u306f\u305d\u3082\u305d\u3082\u4f55\u3067\u3001\u3069\u3093\u306a\u52b9\u679c\u304c\u3042\u308a\u3001\u3069\u306e\u3088\u3046\u306b\u9032\u3081\u3066\u3044\u304f\u306e\u304b\u3002<\/li>\n<li>\u52b9\u679c\u7684\u306b\u9032\u3081\u308b\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u70b9\u306b\u6ce8\u610f\u3059\u308c\u3070\u3088\u304f\u3001\u56f0\u3063\u305f\u3089\u8ab0\u306b\u76f8\u8ac7\u3059\u308c\u3070\u826f\u3044\u306e\u304b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u3001\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u4e0a\u3067\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5185\u5bb9\u3092\u3001\u5c02\u9580\u7528\u8a9e\u3092\u4f7f\u308f\u305a\u306b10\u5206\u7a0b\u5ea6\u3067\u8aad\u3081\u308b\u30dc\u30ea\u30e5\u30fc\u30e0\u306b\u307e\u3068\u3081\u3066\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u751f\u524d\u8d08\u4e0e\u3092\u3054\u691c\u8a0e\u3055\u308c\u308b\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2>1.\u751f\u524d\u8d08\u4e0e\u3068\u306f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u300c\u751f\u524d\u8d08\u4e0e\u300d\u3068\u306f\u3001\u5951\u7d04\u306b\u3088\u3063\u3066\u3001\u5b58\u547d\u4e2d\u306b\u3001\u7121\u511f\u3067\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3068\u5bfe\u3068\u306a\u308b\u8a00\u8449\u306f\u3001\u300c\u76f8\u7d9a\u300d\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u3068\u306f\u3001\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u306e<strong>\u6b7b\u4ea1\u306b\u3088\u3063\u3066<\/strong>\u3001\u4e3b\u306b\u76f8\u7d9a\u4eba\u304c\u8ca1\u7523\uff08\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3082\u542b\u3080\uff09\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/07\/szaubrjqr69-07c20353882b.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"954\" height=\"540\" \/><\/p>\n<h4>\u3007\u751f\u524d\u8d08\u4e0e\u3068\u76f8\u7d9a\u306e\u4e3b\u306a\u9055\u3044<\/h4>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 21.0359%;\"><\/th>\n<th style=\"text-align: center; width: 39.7135%;\">\u751f\u524d\u8d08\u4e0e<\/th>\n<th style=\"text-align: center; width: 39.1927%;\">\u76f8\u7d9a<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 21.0359%;\">\u8ca1\u7523\u3092\u6e21\u3059\u76f8\u624b<\/th>\n<td style=\"width: 39.7135%; text-align: center;\">\u81ea\u7531\u306b\u9078\u629e<\/td>\n<td style=\"width: 39.1927%; text-align: center;\">\u76f8\u7d9a\u4eba\u53ca\u3073\u53d7\u907a\u8005\uff08\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 21.0359%;\">\u8ca1\u7523\u3092\u6e21\u3059\u6642\u671f<\/th>\n<td style=\"width: 39.7135%; text-align: center;\">\u5b58\u547d\u4e2d\u3067\u3042\u308c\u3070\u81ea\u7531<\/td>\n<td style=\"width: 39.1927%; text-align: center;\">\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u306e\u6b7b\u4ea1\u6642<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 21.0359%;\">\u6e21\u3059\u8ca1\u7523\u306e\u7a2e\u985e<\/th>\n<td style=\"width: 39.7135%; text-align: center;\">\u81ea\u7531\u306b\u9078\u629e<\/td>\n<td style=\"width: 39.1927%; text-align: center;\">\u6b7b\u4ea1\u6642\u306b\u6301\u3063\u3066\u3044\u305f\u8ca1\u7523\u306e\u5168\u3066<br \/>\n\uff08\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3082\u542b\u3080\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 21.0359%;\">\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/th>\n<td style=\"width: 39.7135%; text-align: center;\">\u8d08\u4e0e\u7a0e<\/td>\n<td style=\"width: 39.1927%; text-align: center;\">\u76f8\u7d9a\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8d08\u4e0e\u3068\u76f8\u7d9a\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/difference-between-inheritance-and-gift\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u3068\u8d08\u4e0e\u306e\u9055\u3044\u306f\uff1f\u7279\u5fb4\u3092\u62bc\u3055\u3048\u3066\u30b9\u30e0\u30fc\u30ba\u306b\u8ca1\u7523\u306e\u5f15\u7d99\u304e\u3092\u884c\u304a\u3046<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>2.\u751f\u524d\u8d08\u4e0e\u306e\uff12\u3064\u306e\u52b9\u679c<\/h2>\n<p>\u751f\u524d\u8d08\u4e0e\u306b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\uff12\u3064\u306e\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/xtmsc756ba-1728536072.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>2-1.\u3010\u52b9\u679c\uff11\u3011\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b<\/h3>\n<p>\u52b9\u679c\u306e\uff11\u3064\u76ee\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f<span style=\"font-size: 16px; color: #333333;\">\u88ab\u76f8\u7d9a\u4eba\uff08<\/span>\u4ea1\u304f\u306a\u3089\u308c\u305f\u4eba\uff09\u304b\u3089\u8ca1\u7523\u3092\u53d7\u3051\u7d99\u3044\u3060\u5834\u5408\u306b\u3001\u305d\u306e\u53d7\u3051\u7d99\u3044\u3060\u8ca1\u7523\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3068\u3001\u8d08\u4e0e\u3057\u305f\u5206\u3060\u3051\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u53d7\u3051\u7d99\u3050\u8ca1\u7523\u304c\u6e1b\u308a\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3059\u308c\u3070\u3001\u305d\u306e\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u81ea\u4f53\u306e\u4fa1\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u8d08\u4e0e\u3057\u305f\u6642\u4ee5\u964d\u306e\u5bb6\u8cc3\u53ce\u5165\u3082\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u9664\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u3068\u3044\u3046\u5225\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<u>\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u3092\u76ee\u7684\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u6642\u306f\u3001\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u30c8\u30fc\u30bf\u30eb\u306e\u7a0e\u984d\u3092\u8003\u616e\u3057\u3066\u3001\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u25a0\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\" target=\"_blank\" rel=\"noopener\">\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>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2-2.\u3010\u52b9\u679c\uff12\u3011\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u610f\u601d\u3092\u53cd\u6620\u3067\u304d\u308b<\/h3>\n<p>\u52b9\u679c\u306e\uff12\u3064\u76ee\u306f\u3001<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u610f\u601d\u3092\u53cd\u6620\u3067\u304d\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><u>\u751f\u524d\u8d08\u4e0e\u306f\u3044\u3064\u3001\u8ab0\u306b\u3001\u3069\u306e\u8ca1\u7523\u3092\u6e21\u3059\u304b\u3001\u8d08\u4e0e\u3059\u308b\u4eba\u304c\u81ea\u7531\u306b\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u306e\u5834\u5408\u306f\u4e8b\u524d\u5bfe\u7b56\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u3001\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u3001\u76f8\u7d9a\u4eba\u306b\u6e21\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u751f\u524d\u8d08\u4e0e\u306f\u3001\u3044\u3064\u3001\u8ab0\u306b\u3001\u3069\u306e\u8ca1\u7523\u3092\u6e21\u3059\u306e\u304b\u3001\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u610f\u601d\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u300c\u5b6b\u306e\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u3001\u5927\u5b66\u5165\u5b66\u306b\u5408\u308f\u305b\u3066\u3001500\u4e07\u5186\u3092\u73fe\u91d1\u3067\u8d08\u4e0e\u3059\u308b\u300d\u306a\u3069\u3001\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u610f\u601d\u3092\u3057\u3063\u304b\u308a\u3068\u53cd\u6620\u3057\u305f\u8ca1\u7523\u306e\u627f\u7d99\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u610f\u601d\u3092\u5b58\u547d\u4e2d\u306b\u89aa\u65cf\u306b\u76f4\u63a5\u4f1d\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u89aa\u65cf\u9593\u3067\u306e\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u3082\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8d08\u4e0e\u3068\u76f8\u7d9a\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/difference-between-inheritance-and-gift\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u3068\u8d08\u4e0e\u306e\u9055\u3044\u306f\uff1f\u7279\u5fb4\u3092\u62bc\u3055\u3048\u3066\u30b9\u30e0\u30fc\u30ba\u306b\u8ca1\u7523\u306e\u5f15\u7d99\u304e\u3092\u884c\u304a\u3046<\/a><span style=\"font-size: 16px; color: #333333;\">\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 22.3179%;\"><\/th>\n<th style=\"text-align: center; width: 40.6623%;\">\u751f\u524d\u8d08\u4e0e<\/th>\n<th style=\"text-align: center; width: 36.9536%;\">\u76f8\u7d9a<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 22.3179%;\">\u8ca1\u7523\u3092\u6e21\u3059\u76f8\u624b<\/th>\n<td style=\"text-align: center; width: 40.6623%;\">\u81ea\u7531\u306b\u9078\u629e<\/td>\n<td style=\"text-align: center; width: 36.9536%;\">\u76f8\u7d9a\u4eba\u53ca\u3073\u53d7\u907a\u8005\uff08\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 22.3179%;\">\u8ca1\u7523\u3092\u6e21\u3059\u6642\u671f<\/th>\n<td style=\"text-align: center; width: 40.6623%;\">\u5b58\u547d\u4e2d\u3067\u3042\u308c\u3070\u81ea\u7531<\/td>\n<td style=\"text-align: center; width: 36.9536%;\">\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u306e\u6b7b\u4ea1\u6642<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 22.3179%;\">\u6e21\u3059\u8ca1\u7523\u306e\u7a2e\u985e<\/th>\n<td style=\"text-align: center; width: 40.6623%;\">\u81ea\u7531\u306b\u9078\u629e<\/td>\n<td style=\"text-align: center; width: 36.9536%;\">\u6b7b\u4ea1\u6642\u306b\u6301\u3063\u3066\u3044\u305f\u8ca1\u7523\u306e\u5168\u3066<br \/>\n\uff08\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3082\u542b\u3080\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>3.\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u6d41\u308c<\/h2>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u6d41\u308c\u3092\u30b9\u30c6\u30c3\u30d7\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/7dnccxdwbw-1728536251.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u8ab0\u306b\u30fb\u4f55\u3092\u30fb\u3069\u3093\u306a\u76ee\u7684\u3067\u8d08\u4e0e\u3059\u308b\u304b\u6c7a\u3081\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8ab0\u306b\u30fb\u4f55\u3092\u30fb\u3069\u3093\u306a\u76ee\u7684\u3067\u8d08\u4e0e\u3059\u308b\u304b\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u8d08\u4e0e\u7a0e\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u6d3b\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<\/p>\n<p>\u81ea\u5206\u304c\u5229\u7528\u3067\u304d\u308b\u63a7\u9664\u30fb\u7279\u4f8b\u306f\u3069\u308c\u304b\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306b\u3001\u307e\u305a\u306f\u8ab0\u306b\u30fb\u4f55\u3092\u30fb\u3069\u3093\u306a\u76ee\u7684\u3067\u8d08\u4e0e\u3059\u308b\u304b\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u203b\u63a7\u9664\u30fb\u7279\u4f8b\u540d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5404\u5236\u5ea6\u306e\u8a73\u7d30\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664<\/a><\/td>\n<td><span style=\"font-size: 16px; color: #333333;\">\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<td><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/zoyozei-haigusha\/\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664<\/a><\/td>\n<td style=\"width: 63.2813%;\">\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<td><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/td>\n<td style=\"width: 63.2813%;\">\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<td><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/kyoiku-ikkatsuzoyo\/\" target=\"_blank\" rel=\"noopener\">\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/td>\n<td style=\"width: 63.2813%;\"><span style=\"font-size: 16px; color: #333333;\">\u76f4\u7cfb\u5c0a\u5c5e<span style=\"font-size: medium; color: #333333;\">\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09<\/span>\u304b\u308930\u6b73\u672a\u6e80\u306e\u5b50\u3084\u5b6b\u3078\u3001\u6559\u80b2\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\u30011,500\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm\" target=\"_blank\" rel=\"noopener\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/td>\n<td style=\"width: 63.2813%;\"><span style=\"font-size: 16px; color: #333333;\">\u76f4\u7cfb\u5c0a\u5c5e<span style=\"font-size: medium; color: #333333;\">\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09<\/span>\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<span style=\"font-size: 16px; color: #333333;\">\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u203b\u751f\u524d\u8d08\u4e0e\u306e\u76ee\u7684\u304c\u300c\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u300d\u306e\u5834\u5408<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u306e\u76ee\u7684\u304c\u300c\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u300d\u3067\u3042\u308b\u65b9\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3068\u8d08\u4e0e\u3092\u3069\u306e\u3088\u3046\u306b\u7d44\u307f\u5408\u308f\u305b\u308c\u3070\u3001\u4e00\u756a\u7a0e\u91d1\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u306f\u3001\u8d08\u4e0e\u3059\u308b\u65b9\u306e\u5e74\u9f62\u3084\u5bb6\u65cf\u69cb\u6210\u3001\u304a\u6301\u3061\u306e\u8ca1\u7523\u306a\u3069\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u7a0e\u7406\u58eb\u306f\u76f8\u7d9a\u3068\u8d08\u4e0e\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u8cc7\u7523\u627f\u7d99\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u7acb\u3066\u3001\u3054\u63d0\u6848<\/u>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u901a\u3057\u3066\u3001\u3054\u81ea\u8eab\u306b\u3068\u3063\u3066\u306e\u6700\u9069\u306a\u5f62\u3092\u898b\u3064\u3051\u3066\u3044\u305f\u3060\u3044\u305f\u4e0a\u3067\u3001\u5b9f\u969b\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u8fd1\u9053\u3067\u3059\u3002<\/p>\n<h3>3-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b<\/h3>\n<p>\u6b21\u306b<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u3092\u9078\u629e<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u306e\u5236\u5ea6\u306b\u306f<u>\u300c\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u300d<\/u><u>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d<\/u>\u306e\uff12\u3064\u306e\u8ab2\u7a0e\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u53d7\u8d08\u8005\uff08\u3082\u3089\u3046\u4eba\uff09\u306f\u8d08\u4e0e\u8005\uff08\u3042\u3052\u308b\u4eba\uff09\u3054\u3068\u306b\u3001\u3069\u3061\u3089\u306e\u8ab2\u7a0e\u65b9\u6cd5\u3068\u3059\u308b\u304b\u3001\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e00\u5ea6\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u305d\u306e\u5f8c\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3078\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u3007\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u306e\u7279\u5fb4<\/h4>\n<p>\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\uff082024\u5e74\u4ee5\u964d\u306e\u8d08\u4e0e\uff09\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th style=\"text-align: center;\">\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6<\/th>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u984d<\/th>\n<td style=\"width: 40.1009%;\"><u>\u5e74\u9593110\u4e07\u5186<\/u><br \/>\n\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u65b9\u4e00\u4eba\u3042\u305f\u308a\uff09<\/td>\n<td style=\"width: 41.8001%;\"><u>\u57fa\u790e\u63a7\u9664\uff1a\u5e74\u9593110\u4e07\u5186<\/u><br \/>\n<span style=\"font-size: medium; color: #333333;\">\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u65b9\u4e00\u4eba\u3042\u305f\u308a\uff09<\/span><\/p>\n<p><u>\u7279\u5225\u63a7\u9664\uff1a\u7d2f\u8a082,500\u4e07\u5186<\/u><br \/>\n\uff08\u9078\u629e\u5f8c\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u8d85\u3048\u305f\u5206\u306e\u4e00\u751f\u306e\u7d2f\u8a08\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5bfe\u8c61\u8005<\/th>\n<td style=\"width: 40.1009%;\"><u>\u8ab0\u3067\u3082\u53ef<\/u><\/p>\n<p>\u203b\u7279\u4f8b\u8d08\u4e0e\u306e\u5834\u5408<br \/>\n\u3000\u30fb\u8d08\u4e0e\u8005\u306f\u7236\u6bcd\u3084\u7956\u7236\u6bcd<br \/>\n\u3000\u30fb\u53d7\u8d08\u8005\u306f\u6e8018\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b<br \/>\n\u3000\u3000\uff08\u990a\u5b50\u3092\u542b\u3080\u3002\uff09<\/td>\n<td style=\"width: 41.8001%;\">\n<p><u>\u8d08\u4e0e\u8005\u306f\u6e8060\u6b73\u4ee5\u4e0a\u306e<\/u><span style=\"font-size: medium; color: #333333;\"><u>\u7236\u6bcd\u3084\u7956\u7236\u6bcd<\/u><\/span><\/p>\n<p><u>\u53d7\u8d08\u8005\u306f\u6e8018\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b<\/u><br \/>\n\uff08\u990a\u5b50\u3092\u542b\u3080\u3002\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7533\u544a<\/th>\n<td style=\"width: 40.1009%;\"><u>\u8d08\u4e0e\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408<\/u>\u306f\u7533\u544a<\/td>\n<td style=\"width: 41.8001%;\">\n<p>\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u6642\u306b<u>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa<\/u><\/p>\n<p><u>\u57fa\u790e\u63a7\u9664\u306e\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/u>\u306f\u90fd\u5ea6\u7533\u544a<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7a0e\u7387<\/th>\n<td style=\"width: 40.1009%;\"><u>10-55%\u306e\u8d85\u904e\u7d2f\u9032\u7a0e\u7387<\/u><br \/>\n\uff08\u7279\u4f8b\u8d08\u4e0e\u306e\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u308b\uff09<\/td>\n<td style=\"width: 41.8001%;\">\n<p>\u8d08\u4e0e\u984d\uff08\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u9664\u3044\u305f\u6b8b\u984d\uff09\u304c<br \/>\n\u7d2f\u8a082,500\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3001<u>\u4e00\u5f8b20%<br \/>\n<\/u><\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2<\/th>\n<td style=\"width: 40.1009%;\">\u76f8\u7d9a\u4eba\u304c<u>\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3057<\/u>\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6539\u6b63\u306b\u3088\u308a\u5ef6\u9577\u3055\u308c\u305f\u671f\u9593\uff08\u76f8\u7d9a\u958b\u59cb\u524d4-7\u5e74\uff09\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f100\u4e07\u5186\u307e\u3067\u52a0\u7b97\u3057\u306a\u3044\u3002<\/td>\n<td style=\"width: 41.8001%;\">\u76f8\u7d9a\u767a\u751f\u6642\u306b\u306f<u>\u8d08\u4e0e\u8ca1\u7523\u306f\u5168\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97<\/u>\u3059\u308b\u3002<br \/>\n\uff08<u>\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u306a\u3044\u8d08\u4e0e\u8ca1\u7523\u306f\u9664\u304f<\/u>\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u3055\u3089\u306b\u8a73\u3057\u3044\u8a73\u7d30\u306f<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_4.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u00a0\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u3068\u304d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u3007\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u306e\u9078\u629e\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/h4>\n<p>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3001\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3046\u3048\u3067\u3001\u304a\u3059\u3059\u3081\u3067\u304d\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3069\u3061\u3089\u306e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u826f\u3044\u304b\u306f\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u3053\u3061\u3089\u306b\u8a18\u8f09\u3057\u305f\u30b1\u30fc\u30b9\u306f\u53c2\u8003\u3068\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u3082\u3089\u3044\u6c7a\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"3\" style=\"width: 31.7708%; background-color: #efefef;\">\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u9078\u629e\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u30b1\u30fc\u30b9<\/td>\n<td style=\"width: 68.099%;\">\u8cc7\u7523\u4fdd\u6709\u8005\u304c\u9ad8\u9f62\u3067\u306f\u306a\u3044\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 68.099%;\">\u76f8\u7d9a\u4eba\u4ee5\u5916\uff08\u5b6b\u306a\u3069\uff09\u3078\u8d08\u4e0e\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 68.099%;\">\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u3088\u308a\u3082\u4f4e\u3044\u8d08\u4e0e\u7a0e\u7387\u3067\u8d08\u4e0e\u3067\u304d\u308b\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 31.5104%; background-color: #efefef;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9078\u629e\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u30b1\u30fc\u30b9<\/td>\n<td style=\"width: 68.4896%;\">\u8cc7\u7523\u4fdd\u6709\u8005\u304c\u9ad8\u9f62\u306e\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 68.4896%;\">\u5c06\u6765\u5024\u4e0a\u304c\u308a\u3057\u305d\u3046\u306a\u8ca1\u7523\u3092\u4eca\u306e\u3046\u3061\u306b\u307e\u3068\u3081\u3066\u8d08\u4e0e\u3057\u305f\u3044\u30b1\u30fc\u30b9<br \/>\n\uff08\u4e0d\u52d5\u7523\u30fb\u81ea\u793e\u682a\u306a\u3069\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u6b21\u306b<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\uff08\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>\u306b\u8a18\u8f09\u3057\u3066\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n<p><u>\u751f\u524d\u8d08\u4e0e\u306e\u6210\u7acb\u306b\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\u5f8c\u3005\u306e\u300c\u3042\u3052\u305f\u300d\u300c\u3042\u3052\u3066\u306a\u3044\u300d\u3067\u63c9\u3081\u308b\u306a\u3069\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u6c7a\u307e\u3063\u305f\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u624b\u66f8\u304d\u3067\u3082\u30d1\u30bd\u30b3\u30f3\u5370\u5237\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/376cb6mzyqg-1736226543.png\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<p>\u307e\u305f\u3001\u516c\u8a3c\u5f79\u5834\u3067\u78ba\u5b9a\u65e5\u4ed8\u3092\u53d6\u308b\u3068\u3001\u3088\u308a\u78ba\u5b9f\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<br \/>\n\u78ba\u5b9a\u65e5\u4ed8\u306e\u53d6\u308a\u65b9\u306f<a href=\"https:\/\/www.koshonin.gr.jp\/notary\/ow10\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\u306eHP<\/a>\u306b\u8a73\u3057\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>\u203b\u3010\u6ce8\u610f\u3011\u57fa\u790e\u63a7\u9664\u984d\uff08110\u4e07\u5186\uff09\u306e\u7bc4\u56f2\u5185\u306e\u8d08\u4e0e\u3067\u3082\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u4f5c\u6210\u5fc5\u9808<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08110\u4e07\u5186\uff09\u306e\u7bc4\u56f2\u5185\u3067\u9577\u5e74\u306b\u308f\u305f\u308a\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u8d08\u4e0e\u306e\u90fd\u5ea6\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u300c\u57fa\u790e\u63a7\u9664\u984d\u306e\u7bc4\u56f2\u5185\u3060\u304b\u3089\u3001\u7a0e\u52d9\u7f72\u306f\u3068\u3084\u304b\u304f\u8a00\u308f\u306a\u3044\u3067\u3057\u3087\uff01\u300d\u3068\u5b89\u6613\u306a\u6c17\u6301\u3061\u3067\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u53d6\u308a\u4ea4\u308f\u3055\u305a\u306b\u751f\u524d\u8d08\u4e0e\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u308b\u3068\u3001\u5f8c\u3005\u7a0e\u52d9\u7f72\u304b\u3089\u5b9a\u671f\u8d08\u4e0e\u3068\u898b\u306a\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>3-4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u8ca1\u7523\u3092\u79fb\u3059<\/h3>\n<p>\u6b21\u306b<strong><span style=\"color: #e25041;\">\u8ca1\u7523\u3092\u79fb\u3059\u624b\u7d9a\u304d<\/span><\/strong>\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3059\u308b\u4e3b\u306a\u8ca1\u7523\u306b\u306f\u300c\u73fe\u91d1\u300d\u3068\u300c\u4e0d\u52d5\u7523\u300d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u308c\u305e\u308c\u306e\u79fb\u3057\u65b9\u3068\u3001\u79fb\u3059\u969b\u306e\u6ce8\u610f\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>\u3007\u73fe\u91d1\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u5834\u5408<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u73fe\u91d1\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u9280\u884c\u632f\u308a\u8fbc\u307f\u3067\u884c\u3044\u3001\u8cc7\u91d1\u79fb\u52d5\u306e\u5c65\u6b74\u3092\u6b8b\u3059<\/span><\/strong>\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u73fe\u91d1\u306e\u624b\u6e21\u3057\u306f\u8d08\u4e0e\u306e\u8a3c\u62e0\u304c\u6b8b\u3089\u306a\u3044\u305f\u3081\u3001\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u8ca1\u7523\u3092\u632f\u308a\u8fbc\u3093\u3060\u9280\u884c\u53e3\u5ea7\u306e\u901a\u5e33\u30fb\u5370\u9451\u306f\u3001\u53d7\u8d08\u8005\uff08\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u4eba\uff09\u304c\u81ea\u5206\u3067\u7ba1\u7406<\/u>\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4e07\u304c\u4e00\u3001\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u305f\u4eba\uff09\u304c\u6301\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u3007\u4e0d\u52d5\u7523\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u5834\u5408<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u4e0d\u52d5\u7523\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u6cd5\u52d9\u5c40\u3067\u8d08\u4e0e\u3059\u308b\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d\uff08\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\uff09<\/span><\/strong>\u3092\u884c\u3044\u307e\u3059\u3002\u5b9f\u969b\u306f\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u3054\u81ea\u8eab\u3067\u884c\u3046\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u304c\u5171\u540c\u3067\u767b\u8a18\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002<\/span><br \/>\n\uff08\u59d4\u4efb\u72b6\u304c\u3042\u308c\u3070\u3001\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u307f\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\uff09<\/p>\n<h3>3-5.\u3010\u30b9\u30c6\u30c3\u30d7\uff15\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\u3092\u884c\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p><u>\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e\u984d\u304c\u3001\u5e74\u9593110\u4e07\u5186\u306e\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u9069\u7528\u5f8c\u306b\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308b\u3068\u3057\u3066\u3082\u3001\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/u><\/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<span style=\"font-size: 16px; color: #333333;\"><u>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067<\/u>\u306b<u>\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b<\/u>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\n<p>\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4eba<\/p>\n<\/th>\n<td style=\"width: 67.9688%;\">\n<ul style=\"list-style-type: disc;\">\n<li>1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e\u984d\u304c\u3001\u5e74\u9593110\u4e07\u5186\u306e\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u53d7\u8d08\u8005\uff08\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u4eba\uff09<\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u4eba<\/li>\n<li>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u521d\u5e74\u5ea6\u306e\u4eba\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7533\u544a\u3059\u308b\u5834\u6240<\/th>\n<td style=\"width: 67.9688%;\">\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u306e\u4f4f\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/p>\n<p>\u25a0<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u00a0\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a>\u3067\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7533\u544a\u306e\u671f\u9650<\/th>\n<td style=\"width: 67.9688%;\"><span style=\"font-size: 16px; color: #333333;\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e3\u670815\u65e5<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7533\u544a\u306e\u69d8\u5f0f<\/th>\n<td style=\"width: 67.9688%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2024\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>4.\u751f\u524d\u8d08\u4e0e\u3092\u52b9\u679c\u7684\u306b\u884c\u3046\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u52b9\u679c\u7684\u306b\u884c\u3046\u30dd\u30a4\u30f3\u30c8\u3092\u3001\u300c\u8ab0\u306b\u300d\u300c\u4f55\u3092\u300d\u306e\uff12\u3064\u306e\u89b3\u70b9\u304b\u3089\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u8ab0\u306b<\/th>\n<td style=\"width: 67.8385%;\">\u304a\u5b6b\u3055\u3093\u30fb\u5927\u52e2\u306e\u4eba<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u4f55\u3092<\/th>\n<td style=\"width: 67.8385%;\">\u5c06\u6765\u5024\u4e0a\u304c\u308a\u3057\u305d\u3046\u306a\u8ca1\u7523<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4-1.\u3010\u8ab0\u306b\u3011\u304a\u5b6b\u3055\u3093\u30fb\u5927\u52e2\u306e\u4eba\u3078<\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u306f\u3001\u304a\u5b6b\u3055\u3093\u3001\u307e\u305f\u306f\u5927\u52e2\u306e\u4eba\u3078\u8d08\u4e0e\u3059\u308b\u3068\u52b9\u679c\u7684\u3067\u3059\u3002<br \/>\n\u4e00\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u3007\u304a\u5b6b\u3055\u3093\u3078\u306e\u751f\u524d\u8d08\u4e0e<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u304a\u5b6b\u3055\u3093\u3078\u306e\u8d08\u4e0e\u306f\u4e16\u4ee3\u98db\u3073\u8d8a\u3057\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059<\/span><\/strong>\u306e\u3067\u3001\u304a\u5b50\u3055\u3093\u306b\u8d08\u4e0e\u3059\u308b\u3088\u308a\u52b9\u679c\u7684\u3067\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u7236\u304b\u3089\u5b50\u306b\u8d08\u4e0e\u305b\u305a\u306b\u3001\u5b6b\u306b\u8d08\u4e0e\u3059\u308b\u3068\u3001\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u5206\u3060\u3051\u5b50\u304b\u3089\u5b6b\u3078\u306e\u627f\u7d99\u306e\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u304a\u5b6b\u3055\u3093\u306f\u4e00\u822c\u7684\u306b\u306f\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u5916<\/u>\u3067\u3059\u3002<br \/>\n\u751f\u524d\u8d08\u4e0e\u304b\u30893-7\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\uff08\u5b6b\u3092\u990a\u5b50\u306b\u3057\u305f\u5834\u5408\u3084\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u6975\u7aef\u306a\u8a71\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u4ea1\u304f\u306a\u308b\uff11\u65e5\u524d\u306b\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u3007\u5927\u52e2\u306e\u4eba\u3078\u306e\u751f\u524d\u8d08\u4e0e<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u306f\u3001\u53d7\u8d08\u8005\uff08\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u4eba\uff09\u3054\u3068\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u5927\u52e2\u306e\u4eba\u3078\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u3088\u308a\u591a\u304f\u306e\u8ca1\u7523\u3092\u975e\u8ab2\u7a0e\u3067\u79fb\u8ee2\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u307e\u305f\u3001\u8d08\u4e0e\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u3067\u3059\u306e\u3067\u3001\u7d2f\u8a08\u3067\u540c\u3058\u984d\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u4eba\u6570\u304c\u591a\u304f\u306a\u308c\u3070\u8d08\u4e0e\u7a0e\u306e\u7dcf\u984d\u306f\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u3082\u4e00\u4f8b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u30011,000\u4e07\u5186\u30921\u4eba\u306b\u6e21\u3057\u305f\u5834\u5408\u3068\u3001200\u4e07\u5186\u305a\u30645\u4eba\u306b\u6e21\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002\u30c8\u30fc\u30bf\u30eb\u306e\u8d08\u4e0e\u984d\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u8d08\u4e0e\u7a0e\u984d\u306b\u306f4\u500d\u8fd1\u304f\u3082\u306e\u5dee\u304c\u3067\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u8d08\u4e0e\u984d\u3068\u53d7\u8d08\u8005\u306e\u4eba\u6570<\/th>\n<th>\u8d08\u4e0e\u7a0e\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%; background-color: #efefef;\">1,000\u4e07\u5186\u30921\u4eba\u306b\u751f\u524d\u8d08\u4e0e<\/td>\n<td style=\"width: 50.0000%;\">177\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; background-color: #efefef;\">200\u4e07\u5186\u305a\u30645\u4eba\u306b\u751f\u524d\u8d08\u4e0e<\/td>\n<td style=\"width: 50.0000%;\">1\u4eba\u3042\u305f\u308a9\u4e07\u5186\uff085\u4eba\u306e\u7d2f\u8a0845\u4e07\u5186\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u91d1\u9762\u306b\u3064\u3044\u3066\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6c17\u6301\u3061\u306e\u9762\u3067\u3082\u8ca1\u7523\u3092\u79fb\u8ee2\u3057\u3088\u3046\u3068\u601d\u3048\u308b\u4eba\u305f\u3061\u304c\u5927\u52e2\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u52b9\u679c\u7684\u306a\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<h3>4-2.\u3010\u4f55\u3092\u3011\u5c06\u6765\u5024\u4e0a\u304c\u308a\u3057\u305d\u3046\u306a\u8ca1\u7523<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u306f\u3001\u5c06\u6765\u5024\u4e0a\u304c\u308a\u3057\u305d\u3046\u306a\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u3068\u52b9\u679c\u7684<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306f\u3001\u8d08\u4e0e\u307e\u305f\u306f\u76f8\u7d9a\u304c\u3042\u3063\u305f\u6642\u306e<u>\u6642\u4fa1\u3067\u8a08\u7b97<\/u>\u3057\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<span style=\"font-size: 16px; color: #383838;\">\u518d\u958b\u767a\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3084\u3001\u4eca\u5f8c\u898f\u6a21\u62e1\u5927\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u4f1a\u793e\u306e\u81ea\u793e\u682a\u306a\u3069\u306f\u3001\u8d08\u4e0e\u6642\u3088\u308a\u3082\u76f8\u7d9a\u6642\u306e\u65b9\u304c\u5024\u4e0a\u304c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u601d\u308f\u308c\u308b\u306e\u3067\u3001\u5024\u4e0a\u304c\u308a\u524d\u306e\u4fa1\u683c\u3067\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u91d1\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2>5.\u751f\u524d\u8d08\u4e0e\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u5148<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u306f\u3001\u307e\u305a\u7a0e\u7406\u58eb\u306b\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u4e00\u756a\u306e\u76ee\u7684\u306f\u300c\u7bc0\u7a0e\u300d\u3067\u3057\u3087\u3046\u3002<br \/>\n<u>\u7a0e\u7406\u58eb\u306f\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3068\u3057\u3066\u3001\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u30c8\u30fc\u30bf\u30eb\u306e\u7a0e\u984d\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u3001\u751f\u524d\u8d08\u4e0e\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><br \/>\n\u3053\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u306f\u3001\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3067\u3042\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u8077\u54e1\u3084\u4ed6\u306e\u5c02\u9580\u5bb6\u304c\u884c\u3046\u3053\u3068\u306f\u7a0e\u7406\u58eb\u6cd5\u3068\u3044\u3046\u6cd5\u5f8b\u3067\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u4ee3\u884c\u3067\u304d\u308b\u306e\u3082\u3001\u7a0e\u7406\u58eb\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u305f\u751f\u524d\u8d08\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u76f8\u8ac7\u5148\u306f\u3001\u7a0e\u7406\u58eb\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\">\u7a0e\u7406\u58eb<\/th>\n<th style=\"text-align: center;\">\u5f01\u8b77\u58eb<\/th>\n<th style=\"text-align: center;\">\u53f8\u6cd5\u66f8\u58eb<\/th>\n<th style=\"text-align: center;\">\u91d1\u878d\u6a5f\u95a2<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7bc0\u7a0e\u306e\u76f8\u8ac7<\/th>\n<td style=\"width: 20.0629%; text-align: center; background-color: #ffffff;\"><span style=\"font-size: 24px;\">\u25ce<\/span><\/td>\n<td style=\"width: 20.2619%; text-align: center;\">\u25b3<br \/>\n<span style=\"font-size: 12px;\">\u53ef\u80fd\u3060\u304c\u5b9f\u52d9\u7d4c\u9a13\u306f<\/span><br \/>\n<span style=\"font-size: 12px;\">\u307b\u3068\u3093\u3069\u306a\u3044<\/span><\/td>\n<td style=\"width: 18.1496%; text-align: center;\">\u00d7<\/td>\n<td style=\"width: 18.0682%; text-align: center;\">\u00d7<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30c8\u30e9\u30d6\u30eb\u56de\u907f\u306e\u76f8\u8ac7<\/th>\n<td style=\"width: 20.0629%; text-align: center; background-color: #ffffff;\">\u3007<\/td>\n<td style=\"width: 20.2619%; text-align: center;\">\n<span style=\"font-size: 24px;\">\u25ce<\/span><\/p>\n<\/td>\n<td style=\"width: 18.1496%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 18.0682%; text-align: center;\">\u25b3<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u8d08\u4e0e\u5951\u7d04\u66f8\u4f5c\u6210<\/th>\n<td style=\"width: 20.0629%; text-align: center; background-color: #ffffff;\"><span style=\"font-size: 24px;\">\u25ce<\/span><\/td>\n<td style=\"width: 20.2619%; text-align: center;\">\n<span style=\"font-size: 24px;\">\u25ce<\/span><\/p>\n<\/td>\n<td style=\"width: 18.1496%; text-align: center;\"><span style=\"font-size: 24px;\">\u25ce<\/span><\/td>\n<td style=\"width: 18.0682%; text-align: center;\"><span style=\"font-size: 24px;\">\u25ce<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18<\/th>\n<td style=\"width: 20.0629%; text-align: center; background-color: #ffffff;\">\u00d7<\/td>\n<td style=\"width: 20.2619%; text-align: center;\">\u25b3<br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u53ef\u80fd\u3060\u304c\u5b9f\u52d9\u7d4c\u9a13\u306f<\/span><br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u307b\u3068\u3093\u3069\u306a\u3044<\/span><\/td>\n<td style=\"width: 18.1496%; text-align: center;\">\u25ce<\/td>\n<td style=\"width: 18.0682%; text-align: center;\">\u00d7<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e<\/th>\n<td style=\"width: 20.0629%; text-align: center; background-color: #ffffff;\"><span style=\"font-size: 24px;\">\u25ce<\/span><\/td>\n<td style=\"width: 20.2619%; text-align: center;\">\u25b3<br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u53ef\u80fd\u3060\u304c\u5b9f\u52d9\u7d4c\u9a13\u306f<\/span><br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u307b\u3068\u3093\u3069\u306a\u3044<\/span><\/td>\n<td style=\"width: 18.1496%; text-align: center;\">\u00d7<\/td>\n<td style=\"width: 18.0682%; text-align: center;\">\u00d7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u751f\u524d\u8d08\u4e0e\u3092\u5de1\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u304c\u65e2\u306b\u8d77\u3053\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u89aa\u65cf\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u56de\u907f\u304c\u751f\u524d\u8d08\u4e0e\u306e\u76ee\u7684\u306e\u5834\u5408\u306f\u3001\u30c8\u30e9\u30d6\u30eb\u89e3\u6c7a\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u4e0d\u52d5\u7523\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u624b\u7d9a\u304d\u3060\u3051\u3092\u4f9d\u983c\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u767b\u8a18\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>6.\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u4e0a\u3067\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u4e0a\u3067\u306e\u6ce8\u610f\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 20.6622%;\">\u6ce8\u610f\uff11<\/th>\n<td style=\"width: 79.2716%;\">\u89aa\u65cf\u9593\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u6ce8\u610f<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 20.6622%;\">\u6ce8\u610f\uff12<\/th>\n<td style=\"width: 79.2716%;\">\u8001\u5f8c\u306e\u751f\u6d3b\u8cbb\u3084\u4ecb\u8b77\u8cbb\u7528\u4e0d\u8db3\u306b\u6ce8\u610f<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 20.6622%;\">\u6ce8\u610f\uff13<\/th>\n<td style=\"width: 79.2716%;\">\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74\u306e\u751f\u524d\u8d08\u4e0e\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u6ce8\u610f<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 20.6622%;\">\u6ce8\u610f\uff14<\/th>\n<td style=\"width: 79.2716%;\">\u751f\u524d\u8d08\u4e0e\u306e\u7121\u7533\u544a\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b\u306e\u3067\u6ce8\u610f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>6-1.\u3010\u6ce8\u610f\uff11\u3011\u89aa\u65cf\u9593\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u6ce8\u610f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u89aa\u65cf\u9593\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u6ce8\u610f<\/span><\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><u>\u7279\u5b9a\u306e\u4eba\u306b\u504f\u3063\u305f\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u3068\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4eba\u306e\u4e0d\u6e80\u304c\u52df\u308a\u3001\u76f8\u7d9a\u306e\u6642\u306b\u76f8\u7d9a\u4eba\u9593\u3067\u63c9\u3081\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001\u751f\u524d\u8d08\u4e0e\u304c\u7279\u5225\u53d7\u76ca\u3068\u307f\u306a\u3055\u308c\u305f\u5834\u5408\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7279\u5225\u53d7\u76ca\u3068\u307f\u306a\u3055\u308c\u305f\u7d50\u679c\u3001\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u4eba\u304c\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u53d7\u3051\u3066\u3001\u91d1\u92ad\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f55\u304b\u3057\u3089\u306e\u7406\u7531\u3067\u7279\u5b9a\u306e\u4eba\u306b\u3060\u3051\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u7406\u7531\u3092\u304d\u3061\u3093\u3068\u8aac\u660e\u3057\u3001\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3063\u305f\u4e0a\u3067\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>6-2.\u3010\u6ce8\u610f\uff12\u3011\u8001\u5f8c\u306e\u751f\u6d3b\u8cbb\u3084\u4ecb\u8b77\u8cbb\u7528\u4e0d\u8db3\u306b\u6ce8\u610f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8001\u5f8c\u306e\u751f\u6d3b\u8cbb\u3084\u4ecb\u8b77\u8cbb\u7528\u4e0d\u8db3\u306b\u6ce8\u610f<\/span><\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u305f\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3044\u3059\u304e\u3066\u3001\u3054\u81ea\u8eab\u306e\u8001\u5f8c\u306e\u751f\u6d3b\u8cbb\u3084\u4ecb\u8b77\u8cbb\u7528\u304c\u4e0d\u8db3\u3057\u306a\u3044\u3088\u3046\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\u306a\u3069\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3001\u8001\u5f8c\u306e\u751f\u6d3b\u8cbb\u3084\u4ecb\u8b77\u8cbb\u7528\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u51fa\u3057\u3066\u304f\u308c\u307e\u3059\u3002<br \/>\n\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u8001\u5f8c\u306e\u751f\u6d3b\u8cbb\u3084\u4ecb\u8b77\u8cbb\u7528\u3092\u4fb5\u3055\u306a\u3044\u7bc4\u56f2\u5185\u3067\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>6-3.\u3010\u6ce8\u610f\uff13\u3011\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74\u306e\u751f\u524d\u8d08\u4e0e\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u6ce8\u610f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u5834\u5408\u3001\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74\u4ee5\u5185\u306e\u751f\u524d\u8d08\u4e0e\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u91d1\u984d\u304c\u305f\u3068\u3048\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u306e\u7bc4\u56f2\u5185\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u305f\u3060\u3057\u3001\u5ef6\u9577\u3057\u305f\uff14\u5e74\u9593\u306e\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u984d100\u4e07\u5186\u307e\u3067\u52a0\u7b97\u3057\u307e\u305b\u3093\u3002\uff09<\/p>\n<p><u>\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u308b\u4eba\uff09\u304c\u9ad8\u9f62\u3067\u3042\u308a\u3001\u751f\u524d\u8d08\u4e0e\u5f8c7\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308b\u8d08\u4e0e\u304c\u52b9\u679c\u3092\u767a\u63ee\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/tgrkwp97ik-1728024978.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>6-4.\u3010\u6ce8\u610f\uff14\u3011\u751f\u524d\u8d08\u4e0e\u306e\u7121\u7533\u544a\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b\u306e\u3067\u6ce8\u610f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u306e\u7121\u7533\u544a\u306f\u3001\u5fc5\u305a\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u305d\u3057\u3066\u3001\u8131\u7a0e\u306f\u3001\u5211\u4e8b\u7f70\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u884c\u70ba\u3067\u3059\u3002<br \/>\n\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u7d76\u5bfe\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3089\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8d08\u4e0e\u3057\u305f\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u751f\u524d\u8d08\u4e0e\u306e\u7121\u7533\u544a\u306f\u898b\u3064\u304b\u308a\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u8abf\u67fb\u306b\u9078\u3070\u308c\u308b\u3068\u904e\u53bb10\u5e74\u5206\u306e\u9810\u91d1\u901a\u5e33\u306e\u5165\u51fa\u91d1\u5c65\u6b74\u3092\u4e8b\u7d30\u304b\u306b\u8abf\u3079\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u751f\u524d\u8d08\u4e0e\u306e\u7121\u7533\u544a\u306f\u5fc5\u305a\u898b\u3064\u304b\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><span style=\"font-size: 16px; color: #333333;\">\uff08\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\uff09<\/span>\uff1a5-15%<\/li>\n<li><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><span style=\"font-size: 16px; color: #333333;\">\uff08\u305d\u3082\u305d\u3082\u7533\u544a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\uff09<\/span>\uff1a10-30%<\/li>\n<li><strong>\u91cd\u52a0\u7b97\u7a0e<\/strong>\uff08\u6545\u610f\u306b\u7d0d\u7a0e\u3092\u9003\u308c\u3088\u3046\u3068\u3057\u305f\u5834\u5408\uff09\uff1a35-40%<\/li>\n<li><strong>\u5ef6\u6ede\u7a0e<\/strong>\uff08\u9045\u5ef6\u5229\u606f\u306e\u3088\u3046\u306a\u3082\u306e\uff09\uff1a\u5e742.4%\uff08\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u307e\u3067\u30012022\u5e74\u4ee5\u964d\uff09<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\">\u5ef6\u6ede\u7a0e\u306e\u5272\u5408<\/a><\/li>\n<\/ul>\n<\/div>\n<h2>7.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u306f\u5e74\u95935,200\u4ef6\u3092\u8d85\u3048\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u8fbb\u30fb\u672c\u90f7 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