{"id":5401,"date":"2025-01-10T14:47:34","date_gmt":"2025-01-10T05:47:34","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5401"},"modified":"2025-07-25T12:36:50","modified_gmt":"2025-07-25T03:36:50","slug":"living-gift-contract","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/living-gift-contract","title":{"rendered":"\u751f\u524d\u8d08\u4e0e\u306b\u5951\u7d04\u66f8\u306f\u5fc5\u305a\u5fc5\u8981\uff1f\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c<u>\u751f\u524d\u8d08\u4e0e\u3059\u308b\u6642\u306b\u5951\u7d04\u66f8\u306f\u5fc5\u305a\u5fc5\u8981\u306a\u306e\u3060\u308d\u3046\u304b\u2026\uff1f<\/u>\u300d<br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u5e74\u95935,500\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\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u5fc5\u305a\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b\u306e\uff1f\u62bc\u5370\u306f\u5fc5\u8981\uff1f\u300d\u306a\u3069\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u304a\u60a9\u307f\u3082\u7686\u69d8\u306b\u306f\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u672c\u8a18\u4e8b\u3067\u306f<strong><span style=\"color: #e25041;\">\u3072\u306a\u578b\u3092\u304a\u898b\u305b\u3057\u3001\u7d30\u304b\u306a\u6ce8\u610f\u70b9\u3082\u7e54\u308a\u4ea4\u305c\u306a\u304c\u3089\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u89e3\u8aac<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u91cd\u8981\u6027\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"amrr1n6az1lams6nnzkpc7\">1.\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u5fc5\u305a\u4f5c\u6210\u3057\u3088\u3046<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u5fc5\u305a\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/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\u306e\u3053\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4f5c\u6210\u306e\u969b\u306b\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u3072\u306a\u578b\u304c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/living-gift-contract#2-4\">2-4<\/a>\u306b\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u2460\u91d1\u92ad\u306e\u8d08\u4e0e\u5951\u7d04\u66f8<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/jaanqrwrflp-1729560912.png\" class=\"fr-draggable\" width=\"469\" height=\"542\" \/><\/p>\n<h4>\u2461\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u5951\u7d04\u66f8<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/quh2y2bvm5-1742877341.png\" class=\"fr-draggable\" width=\"469\" height=\"659\" \/><\/p>\n<h3 id=\"v82vh0vk09m1t02xo9ga33i\">1-1.\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u52b9\u679c<\/h3>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u9593\u3067\u751f\u524d\u8d08\u4e0e\u3057\u305f\u91d1\u984d\u306a\u3069\u306e<span style=\"font-size: 16px; color: #000000;\">\u8a8d\u8b58\u306e\u305a\u308c\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/li>\n<li>\u76f8\u7d9a\u767a\u751f\u6642\u306b\u4ed6\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u300c\u672c\u5f53\u306f\u3082\u3063\u3068\u591a\u304f\u3082\u3089\u3063\u3066\u3044\u305f\u306e\u3067\u306f\uff1f\u300d\u3068\u7591\u308f\u308c\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3067\u304d\u308b<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u8d08\u4e0e\u3067\u306f\u306a\u304f\u540d\u7fa9\u9810\u91d1\u3084\u8cb8\u4ed8\u91d1\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3044\u3001\u751f\u524d\u8d08\u4e0e\u3092\u5426\u8a8d\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>\uff08\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u306e\u5834\u5408\u306b\u9650\u308b\uff09\u4e0d\u52d5\u7523\u767b\u8a18\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308b<\/li>\n<\/ul>\n<h3 id=\"ens4m9x8u7csdrqvx4nkhe\">1-2.\u89aa\u5b50\u9593\u306e\u751f\u524d\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u5fc5\u305a\u4f5c\u6210\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u89aa\u5b50\u9593\u306e\u751f\u524d\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u5fc5\u305a\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u3061\u3087\u3063\u3068\u5805\u82e6\u3057\u3044\u306a\u2026\u3002\u300d\u300c\u8eab\u5185\u3067\u305d\u3053\u307e\u3067\u3059\u308b\u5fc5\u8981\u3042\u308b\uff1f\u300d\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u89aa\uff08\u8d08\u4e0e\u3059\u308b\u4eba\uff09\u306e\u6b7b\u5f8c\u3001\u53d7\u8d08\u8005\uff08\u8d08\u4e0e\u3055\u308c\u305f\u4eba\uff09\u3068\u305d\u306e\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u4e00\u65b9\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u305f\u969b\u306b<span style=\"font-size: 16px; color: 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#e25041;\">\u5e74\u9593110\u4e07\u5186\u306e\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306e\u7bc4\u56f2\u5185\u3067\u66a6\u5e74\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u3082\u3001\u6bce\u5e74\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<u>\u5f8c\u3005\u7a0e\u52d9\u7f72\u304b\u3089\u5b9a\u671f\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3044\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u5b9a\u671f\u8d08\u4e0e\u3068\u306f\u300c1,000\u4e07\u5186\u309210\u56de\u306b\u5206\u3051\u3066\u8d08\u4e0e\u3059\u308b\u300d\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u3042\u3089\u304b\u3058\u3081\u751f\u524d\u8d08\u4e0e\u3059\u308b\u7dcf\u984d\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u4e2d\u3067\u8907\u6570\u56de\u306b\u308f\u3051\u3066\u306e\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002100\u4e07\u5186\u305a\u306410\u5e74\u9593\u306b\u308f\u305f\u308a\u66a6\u5e74\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u30011,000\u4e07\u5186\u3092\u5b9a\u671f\u8d08\u4e0e\u3067\u751f\u524d\u8d08\u4e0e\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u305f\u5834\u5408\u3001177\u4e07\u5186\uff08\u7279\u4f8b\u8d08\u4e0e\u306e\u5834\u5408\u306e\u7a0e\u984d\uff09\u306e\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u66a6\u5e74\u8d08\u4e0e\u3092\u5b9a\u671f\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u6bce\u5e74\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"uvzyzpb9mygfrgy1d6lh8j\">2.\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5<\/h2>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u4ee5\u4e0b\u306e\uff15\u30b9\u30c6\u30c3\u30d7\u3067\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u306f\u30b9\u30c6\u30c3\u30d7\uff14\u3067\u3059\u3002<br \/>\n\u4f5c\u6210\u3059\u308b\u524d\u306b\u78ba\u8a8d\u3059\u3079\u304d\u3053\u3068\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e00\u3064\u305a\u3064\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/th>\n<td style=\"width: 75.651%;\">\u751f\u524d\u8d08\u4e0e\u306e\u5185\u5bb9\u3092\u3082\u3046\u4e00\u5ea6\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/th>\n<td style=\"width: 75.651%;\">\u8d08\u4e0e\u7a0e\u306e\u5404\u7a2e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/th>\n<td style=\"width: 75.651%;\">\u8d08\u4e0e\u8005\u30fb\u53d7\u8d08\u8005\u306e\u53cc\u65b9\u304c\u5408\u610f\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d7\uff14<\/th>\n<td style=\"width: 75.651%;\"><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d7\uff15<\/th>\n<td style=\"width: 75.651%;\">\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4fdd\u7ba1\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"jmg323v06jj97byrj858\">2-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u751f\u524d\u8d08\u4e0e\u306e\u5185\u5bb9\u3092\u3082\u3046\u4e00\u5ea6\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u307e\u305a\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u3067\u751f\u524d\u8d08\u4e0e\u306e\u5185\u5bb9\u3092\u3082\u3046\u4e00\u5ea6\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4ee5\u4e0b\u304c\u78ba\u8a8d\u3059\u308b\u9805\u76ee\u306e\u4e00\u89a7\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u304c\u305d\u308d\u3063\u3066\u3001\u3082\u3046\u4e00\u5ea6\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8ab0\u304c\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u306e\u304b<\/li>\n<li>\u8ab0\u304c\u8ca1\u7523\u3092\u3082\u3089\u3046\u306e\u304b<\/li>\n<li>\u8d08\u4e0e\u3059\u308b\u8ca1\u7523\u306f\u4f55\u304b\uff08\u73fe\u91d1\u306e\u5834\u5408\u306f\u91d1\u984d\u3082\u78ba\u8a8d\uff09<\/li>\n<li>\u3044\u3064\u8d08\u4e0e\u3059\u308b\u306e\u304b<\/li>\n<li>\u3069\u306e\u3088\u3046\u306b\u8d08\u4e0e\u3059\u308b\u306e\u304b\uff08\u632f\u8fbc\u5148\u306e\u9280\u884c\u53e3\u5ea7 \u306a\u3069\uff09<\/li>\n<li>\u8d08\u4e0e\u306e\u5236\u5ea6\u306f\u3001\u66a6\u5e74\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u3069\u3061\u3089\u304b<\/li>\n<li>\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\u306e\u304b\u3002\u304b\u304b\u308b\u5834\u5408\u3044\u304f\u3089\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u25a0\u66a6\u5e74\u8d08\u4e0e\u306e\u5236\u5ea6\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-during-life\">\u751f\u524d\u8d08\u4e0e\u3068\u306f\uff1f\u52b9\u679c\u3084\u6d41\u308c\u3001\u52b9\u679c\u7684\u306b\u884c\u3046\u30dd\u30a4\u30f3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"divy6akqpbn705ocsvqons\">2-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u8d08\u4e0e\u7a0e\u306e\u5404\u7a2e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u8d08\u4e0e\u7a0e\u306e\u5404\u7a2e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306b\u306f\u8d08\u4e0e\u3059\u308b\u76ee\u7684\u3084\u8ca1\u7523\u306e\u5185\u5bb9\u30fb\u4fa1\u984d\u306b\u3088\u3063\u3066\u9069\u7528\u3067\u304d\u308b\u5404\u7a2e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u9069\u7528\u3067\u304d\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u4eca\u56de\u306e\u8d08\u4e0e\u306b\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308b\u306e\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 25.2317%;\"><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><\/th>\n<td style=\"width: 74.702%;\"><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<th style=\"width: 25.2317%;\"><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><\/th>\n<td style=\"width: 74.702%;\">\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 style=\"width: 25.2317%;\"><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><\/th>\n<td style=\"width: 74.702%;\">\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 style=\"width: 25.2317%;\"><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><\/th>\n<td style=\"width: 74.702%;\"><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<th style=\"width: 25.2317%;\"><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><\/th>\n<td style=\"width: 74.702%;\"><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<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<h3 id=\"vo69k9kxnqna3r712jhjvc\">2-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u8d08\u4e0e\u8005\u30fb\u53d7\u8d08\u8005\u306e\u53cc\u65b9\u304c\u5408\u610f\u3059\u308b<\/h3>\n<p>\u8d08\u4e0e\u8005\uff08\u8d08\u4e0e\u3059\u308b\u4eba\uff09\u3068\u53d7\u8d08\u8005\uff08\u8d08\u4e0e\u3055\u308c\u308b\u4eba\uff09\u3067\u3001\u4eca\u56de\u306e\u751f\u524d\u8d08\u4e0e\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6539\u3081\u3066\u5408\u610f\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u5408\u610f\u3092\u3082\u3063\u3066\u3001\u300c\u8d08\u4e0e\u5951\u7d04\u304c\u6210\u7acb\u3057\u305f\u300d\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"wnwx4n60mi3t2ghwz2nyx\">2-4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u6210\u7acb\u3057\u305f\u8d08\u4e0e\u5951\u7d04\u306e<span style=\"font-size: 16px; color: #333333;\">\u76ee\u306b\u898b\u3048\u308b\u8a3c\u3092\u6b8b\u3059\u305f\u3081\u306b\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u306b\u660e\u78ba\u306a\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 23.5099%;\">\u4f5c\u6210\u90e8\u6570<\/th>\n<td style=\"width: 76.4238%;\">\uff12\u90e8<br \/>\n\u5272\u5370\u3092\u3057\u3066\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u305d\u308c\u305e\u308c\u304c\u4fdd\u7ba1\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 23.5099%;\">\u624b\u66f8\u304d\u30fb\u30d1\u30bd\u30b3\u30f3<\/th>\n<td style=\"width: 76.4238%;\">\u3069\u3061\u3089\u3067\u3082\u53ef<br \/>\n\u6c0f\u540d\u306f\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\uff08\u4fe1\u6191\u6027\u3092\u6301\u305f\u305b\u308b\u305f\u3081\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 23.5099%;\">\u6570\u5b57\u306e\u8a18\u5165\u65b9\u6cd5<\/th>\n<td style=\"width: 76.4238%;\">\u7d30\u304b\u3044\u6570\u5b57\u3084\u5358\u4f4d\u307e\u3067\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b<br \/>\n\u3000\u00d7\uff1a\u7d04100\u4e07\u5186\u3000\u2192\u3000\u3007\uff1a103\u4e07\u5186<br \/>\n\u3000\u00d7\uff1a\u7d04500\u33a1\u3000\u2192\u3000\u3007\uff1a537.53\u33a1<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 23.5099%;\">\u5370\u9451<\/th>\n<td style=\"width: 76.4238%;\">\u5fc5\u8981<br \/>\n\u5b9f\u5370\u304c\u304a\u3059\u3059\u3081\uff08\u30b7\u30e3\u30c1\u30cf\u30bf\u306f\u4e0d\u53ef\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 23.5099%;\">\u53ce\u5165\u5370\u7d19<\/th>\n<td style=\"width: 76.4238%;\">\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u5834\u5408\u306b\u9650\u308a200\u5186\u306e\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981<br \/>\n\u5de6\u4e0a\u306b\u8cbc\u308a\u6d88\u5370\u3092\u62bc\u3059\u306e\u304c\u4e00\u822c\u7684\uff08\u6d88\u5370\u306f\u3069\u306e\u7a2e\u985e\u306e\u5370\u9451\u3067\u3082\u53ef\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 23.5099%;\">\u305d\u306e\u4ed6<\/th>\n<td style=\"width: 76.4238%;\">\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\u306f\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u901a\u308a\u306b\u8a18\u8f09\u3059\u308b<br \/>\n\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306f\u304a\u8fd1\u304f\u306e\u6cd5\u52d9\u5c40\u3067\u53d6\u5f97\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u6ce8\u610f\u70b9\u3092\u52a0\u5473\u3057\u3066\u4f5c\u6210\u3057\u305f\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u3072\u306a\u578b\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u91d1\u92ad\u30fb\u4e0d\u52d5\u7523\u3067\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u5185\u5bb9\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"m9d1244gfaguazuejpe1l\">\u3007\u91d1\u92ad\u306e\u8d08\u4e0e\u5951\u7d04\u66f8<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/376cb6mzyqg-1736226543-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"p6227et3vu2w6lkrf42na\">\u3007\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u5951\u7d04\u66f8<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/quh2y2bvm5-1742877341.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"948\" height=\"1332\" \/><\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"0ak2k6pqi7dv390ed4c5m\">2-5.\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4fdd\u7ba1\u3059\u308b<\/h3>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7f72\u540d\u30fb\u637a\u5370\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u8d08\u4e0e\u8005\u30fb\u53d7\u8d08\u8005\u305d\u308c\u305e\u308c\uff11\u901a\u305a\u3064\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4e00\u4eba\u304c2\u901a\u3068\u3082\u4fdd\u7ba1\u3059\u308b\u3068\u3001\u6539\u3056\u3093\u3001\u7d1b\u5931\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u5fc5\u305a\uff11\u901a\u305a\u3064\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 17px; color: #000000;\">\u307e\u305f\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u7d1b\u5931\u304c\u5fc3\u914d\u3067\u3042\u308c\u3070\u3001\u516c\u6b63\u8a3c\u66f8\u306b\u3059\u308b\u3068\u3044\u3046\u9078\u629e\u80a2\u3082\u3042\u308a\u307e\u3059\u3002\u516c\u6b63\u8a3c\u66f8\u306b\u3064\u3044\u3066\u306f<\/span><a href=\"https:\/\/www.koshonin.gr.jp\/notary\/ow01\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 17px; color: #f37934;\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\u306eHP<\/span><\/a><span style=\"font-size: 17px; color: #000000;\">\u306b\u8a73\u3057\u304f\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"g09fvimtuwjcqwll5r2nte\">3.\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u81ea\u5206\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3092<\/h2>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u3054\u81ea\u8eab\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<strong><span style=\"color: #e25041;\">\u3054\u81ea\u8eab\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u5c02\u9580\u5bb6\u306b\u4f9d\u983c<\/span><\/strong>\u3057\u3066\u3057\u307e\u3046\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5c02\u9580\u5bb6\u306b\u4f5c\u6210\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u5185\u5bb9\u306e\u8a18\u8f09\u6f0f\u308c\u3084\u66f8\u304d\u9593\u9055\u3044\u3092\u9632\u3050\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3092\u72ec\u5360\u696d\u52d9\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u5c02\u9580\u5bb6\u306f\u3044\u307e\u305b\u3093\u3002<br \/>\n<u>\u751f\u524d\u8d08\u4e0e\u3059\u308b\u306b\u3042\u305f\u308a\u76f8\u8ac7\u3057\u3066\u3044\u305f\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u76f8\u8ac7\u3057\u3066\u3044\u308b\u5c02\u9580\u5bb6\u306b\u305d\u306e\u307e\u307e\u4f9d\u983c<\/u>\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u7279\u5225\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u304a\u3089\u305a\u3001<u>\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3060\u3051\u3092\u4f9d\u983c\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c<\/u>\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u306a\u3069\u4ed6\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u306e\u307f\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h2 id=\"t0vnb3pdoe8pl23rh566as\">4.\u8d08\u4e0e\u5951\u7d04\u66f8\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"u5vy7i85a5sjqczw97359\">4-1.Q.\u672a\u6210\u5e74\u8005\u306f\u8d08\u4e0e\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p>A.\u53d7\u8d08\u8005\uff08\u8d08\u4e0e\u3055\u308c\u308b\u4eba\uff09\u304c\u672a\u6210\u5e74\u8005\uff0818\u6b73\u672a\u6e80\uff09\u306e\u5834\u5408\u306f\u3001<span style=\"color: #e25041;\"><strong>\u89aa\u6a29\u8005\u306e\u540c\u610f\u3092\u5f97\u305f\u4e0a\u3067\u8d08\u4e0e\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p>\u672a\u6210\u5e74\u8005\u306f\u5358\u72ec\u3067\u6cd5\u7684\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u8d08\u4e0e\u5951\u7d04\u3092\u7d50\u3076\u969b\u306f\u89aa\u6a29\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><u>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u300c\u4e59\uff08\u53d7\u8d08\u8005\uff09\u300d\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u306e\u6b04\u306e\u4e0b\u306b\u3001\u4e59\u306e\u89aa\u6a29\u8005\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u306e\u6b04\u3092\u8a2d\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u7f72\u540d\u3067\u304d\u306a\u3044\u5e7c\u5150\u306e\u4fc2\u308b\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u5834\u5408\u306f\u3001<\/span><\/strong><strong><span style=\"color: #e25041;\">\u89aa\u6a29\u8005\u304c\u7f72\u540d\u306e\u4ee3\u7b46\u3092\u884c\u3044\u3001\u305d\u306e\u4e0b\u306b\u300c\u89aa\u6a29\u8005\u3007\u3007\u304c\u4ee3\u7b46\u300d\u3068\u8a18\u5165<\/span><\/strong>\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\/slnuu0a4pmj-1736228822.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"keyhsdfv61p65qn9m6ekom\">4-2.Q.\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u4ee3\u7b46\u3057\u3066\u3082\u3088\u3044\u306e\u304b<\/h3>\n<p><span style=\"color: #e25041;\"><span style=\"font-size: 16px; color: #333333;\">A.<\/span><\/span><strong><span style=\"color: #e25041;\">\u4ee3\u7b46\u306f\u907f\u3051\u305f\u65b9\u304c\u3088\u3044<\/span><\/strong>\u3067\u3057\u3087\u3046\u3002<br \/>\n\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4ee3\u7b46\u306f\u3001<u>\u5f8c\u3005\u751f\u524d\u8d08\u4e0e\u306b\u672c\u4eba\u306e\u610f\u601d\u304c\u4f34\u3063\u3066\u3044\u305f\u304b\u3092\u7591\u3046\u8981\u56e0<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u8005\u304c\u9ad8\u9f62\u3067\u81ea\u7b46\u3067\u304d\u306a\u3044\u5834\u5408\u306a\u3069\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u7de0\u7d50\u3059\u308b\u969b\u306b\u3001\u7b2c\u4e09\u8005\u306b\u7acb\u3061\u4f1a\u3063\u3066\u3082\u3089\u3044\u7acb\u4f1a\u8005\u3082\u7f72\u540d\u30fb\u62bc\u5370\u3059\u308b\u306a\u3069\u3001\u4fe1\u6191\u6027\u3092\u9ad8\u3081\u308b\u5de5\u592b\u3092\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ls3dcul9slaq90br793hm\">4-3.Q.\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3060\u3051\u3067\u3001\u751f\u524d\u8d08\u4e0e\u306e\u4fe1\u6191\u6027\u5bfe\u7b56\u306f\u4e07\u5168\u304b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">A.<\/span>\u8d08\u4e0e\u5951\u7d04\u66f8\u3060\u3051\u3067\u3082\u8d08\u4e0e\u3057\u305f\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001<strong><span style=\"color: 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