{"id":5436,"date":"2025-01-22T14:56:17","date_gmt":"2025-01-22T05:56:17","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5436"},"modified":"2025-07-25T12:16:04","modified_gmt":"2025-07-25T03:16:04","slug":"gifts-made-during-life","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life","title":{"rendered":"\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u4ee4\u548c6\u5e74\u6539\u6b63\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u306e\u5f71\u97ff\u3068\u5bfe\u7b56\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u3060\u308d\u3046\u304b\uff1f\u300d<br \/>\n\u300c\u4ee4\u548c\uff16\u5e74\u304b\u3089\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u305f\u3089\u3057\u3044\u3051\u3069\u3001\u4f55\u304b\u5f71\u97ff\u306f\u3042\u308b\u306e\uff1f\u300d<br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u3084\u8ca1\u7523\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u4ee4\u548c6\u5e741\u6708\u304b\u3089\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u5f71\u97ff\u3001\u4eca\u5f8c\u3069\u306e\u3088\u3046\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u884c\u3046\u3079\u304d\u304b<\/u>\u3082\u5408\u308f\u305b\u3066\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u306e\u751f\u524d\u5bfe\u7b56\u3092\u304a\u8003\u3048\u306e\u65b9\u3005\u306b\u3068\u3063\u3066\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"eg30ya8khujxcqhg84k7b\">1.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u4e00\u5b9a\u671f\u9593\uff083-7\u5e74\uff09\u306b\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u5236\u5ea6<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u4e00\u5b9a\u671f\u9593\u306b\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e\u3092\u3001\u7a0e\u52d9\u4e0a\u306b\u304a\u3044\u3066\u300c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3059\u308b\u5236\u5ea6\u300d\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/th>\n<td style=\"width: 80.5483%;\">\u76f8\u7d9a\u306b\u3088\u308a\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u4eba\u3000\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523<\/th>\n<td style=\"width: 80.5483%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5e74\u30fb\u52a0\u7b97\u671f\u9593\u5185\u306b\u884c\u3063\u305f\u66a6\u5e74\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u8d08\u4e0e\u8ca1\u7523<\/td>\n<\/tr>\n<tr>\n<th>\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593<\/th>\n<td style=\"width: 80.5483%;\">\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u4e00\u5b9a\u671f\u9593\uff083-7\u5e74\uff09<br \/>\n<span style=\"font-size: 12px;\">\u203b2025\u5e74\u73fe\u5728\u306f\u79fb\u884c\u671f\u9593\u4e2d\u3000\u8a73\u3057\u304f\u306f<\/span><a href=\"#hvqqn7j8te4vnybov2xzf\" target=\"_self\"><span style=\"font-size: 12px;\">2\u7ae0<\/span><\/a><span style=\"font-size: 12px;\">\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30a4\u30e1\u30fc\u30b8\u304c\u6e67\u304d\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u5177\u4f53\u4f8b\u3092\u3082\u3068\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">2021\u5e74\u304b\u3089\u7236\u306f\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3067\u3001\u6bce\u5e74\u5b50\u4f9b\u306b100\u4e07\u5186\u305a\u3064\u306e\u751f\u524d\u8d08\u4e0e\u3092\u3057\u3066\u3044\u308b<\/span><\/li>\n<li>2024\u5e746\u6708\u3001\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u76f8\u7d9a\u304c\u767a\u751f<\/li>\n<li>\u7236\u306e\u76f8\u7d9a\u8ca1\u7523\u306f5,000\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u306e\u6301\u3061\u623b\u3057\u671f\u9593\u306f3\u5e74\u3067\u3059\u3002<br \/>\n2021\u5e746\u6708\u4ee5\u964d\u306b\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e300\u4e07\u5186\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u3048\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/5w9p275zoqm-1741926135.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"d0erfjgjkmfrztdoke5n7\">1-1.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u304c\u4f5c\u3089\u308c\u305f\u7406\u7531<\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u304c\u4f5c\u3089\u308c\u305f\u306e\u306f\u3001<span style=\"font-size: 16px; color: #333333;\"><u>\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u53d6\u308a\u7de0\u307e\u308a\u3001<\/u><u>\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u6027\u3092\u4fdd\u3064\u305f\u3081<\/u>\u3067\u3059\u3002<\/span><\/p>\n<p>\u8d08\u4e0e\u7a0e\u306b\u306f\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u57fa\u790e\u63a7\u9664\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u7a0e\u91d1\u3092\u7d0d\u3081\u305a\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u3053\u306e\u57fa\u790e\u63a7\u9664\u3092\u5229\u7528\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u9069\u6b63\u306a\u7bc0\u7a0e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u300c\u4f59\u547d\u5ba3\u544a\u3055\u308c\u6b7b\u671f\u304c\u8fd1\u3044\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u305f\u3081\u306b\u751f\u524d\u8d08\u4e0e\u3092\u3057\u3066\u304a\u3053\u3046\u3002\u300d\u3068\u3044\u3063\u305f\u3088\u3046\u306a\u6b7b\u4ea1\u76f4\u524d\u306e\u751f\u524d\u8d08\u4e0e\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3068\u8a00\u3048\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u76f8\u7d9a\u7a0e\u306e\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u91ce\u653e\u3057\u306b\u3057\u3066\u3044\u3066\u306f\u3001\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u6027\u3092\u4fdd\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001<\/span>\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u4eba\u304c\u6e1b\u308a\u3001\u56fd\u306e\u7a0e\u53ce\u304c\u6e1b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u4f5c\u3089\u308c\u305f\u306e\u304c\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u4e00\u5b9a\u671f\u9593\u306b\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u6027\u3092\u4fdd\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"2ab1k2uih3jk63ec84q9d\">1-2.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/h069kcky44-1737524708.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u306b\u3088\u308a\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u4eba<\/span><\/strong>\uff1a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3084\u4ee3\u8972\u76f8\u7d9a\u4eba\u306a\u3069<br \/>\n\u3000\u3000ex)\u914d\u5076\u8005\u3001\u5b50\u4f9b\u3001\u7236\u6bcd\u3001\u5b50\u4f9b\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u5b6b<\/p>\n<\/li>\n<li><strong>\u907a\u8a00\u306b\u3088\u308a\u8ca1\u7523\u3092\u907a\u8d08\u3055\u308c\u305f\u4eba<\/strong>\uff1a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u3067\u907a\u8a00\u66f8\u3067\u6307\u5b9a\u3055\u308c\u305f\u4eba<br \/>\n\u3000\u3000ex)\u5b6b\u3001\u5185\u7e01\u306e\u59bb\u3001\u5b50\u4f9b\u306e\u914d\u5076\u8005\u3001\u611b\u4eba\u3001\u53cb\u4eba\u77e5\u4eba<\/p>\n<\/li>\n<li><strong>\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba<\/strong>\uff1a\u751f\u547d\u4fdd\u967a\u91d1\u30fb\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u53d7\u53d6\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u65b9\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u52a0\u7b97\u671f\u9593\u4e2d\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/li>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u89aa\u65cf\uff08\u5b6b\u3001\u5b50\u4f9b\u306e\u914d\u5076\u8005\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u25a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u8ab0\u306a\u306e\u304b\uff1f\u8ff7\u3044\u3084\u3059\u304410\u306e\u4e8b\u4f8b\u3064\u304d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u76f8\u7d9a\u653e\u68c4\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff5c\u9078\u629e\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u6642\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"lvhjw9ydugi22a3sr7bpbz\">1-3.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523<\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306f\u3001<strong><span style=\"color: #e25041;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5e74\u3068\u52a0\u7b97\u671f\u9593\u5185\u306b\u884c\u3063\u305f\u66a6\u5e74\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u8d08\u4e0e<\/span><\/strong>\u3067\u3059\u3002<u>\u8d08\u4e0e\u3057\u305f\u984d\u304c\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u8d08\u4e0e\u306f\u3001\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u751f\u524d\u8d08\u4e0e\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u751f\u524d\u8d08\u4e0e<\/span><\/strong><span style=\"color: #e25041;\">\u3000\u203b<\/span><\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\uff08\u304a\u3057\u3069\u308a\u8d08\u4e0e\uff09\u306b\u3088\u308a\u63a7\u9664\u3055\u308c\u305f\u91d1\u984d<\/li>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u984d<\/li>\n<li>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<span style=\"font-size: 16px; color: #333333;\">\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u984d<\/span><\/li>\n<li>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<span style=\"font-size: 16px; color: #333333;\">\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u984d<\/span><\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\uff08\u89aa\u5b50\u9593\u3084\u592b\u5a66\u9593\u306e\u751f\u6d3b\u4e0a\u5fc5\u8981\u3068\u307f\u306a\u3055\u308c\u308b\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306a\u3069\uff09<\/li>\n<\/ul>\n<p><span style=\"font-size: 12px;\">\u203b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u751f\u524d\u8d08\u4e0e\u306f\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u5275\u8a2d\u3055\u308c\u305f\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u305f\u90e8\u5206\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f2024\u5e741\u6708\u4ee5\u964d\u306e\u6539\u6b63\u5185\u5bb9\u3082\u542b\u3081\u3066\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<\/div>\n<p>\u25a0\u5404\u5236\u5ea6\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-exempt\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"hvqqn7j8te4vnybov2xzf\">2.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u306f\u4ee4\u548c6\u5e741\u6708\u4ee5\u964d\u306e\u8d08\u4e0e\u3088\u308a\u30013\u5e74\u304b\u30897\u5e74\u306b\u5ef6\u9577\u3055\u308c\u305f<\/h2>\n<p><span style=\"font-size: 17px; color: #000000;\">\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<\/span><span style=\"font-size: 17px; color: #e25041;\"><strong>\u4ee4\u548c6\u5e741\u6708\u4ee5\u964d\u306e\u66a6\u5e74\u8d08\u4e0e\u304b\u3089\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u4fc2\u308b\u52a0\u7b97\u671f\u9593\u304c\u300c3\u5e74\u300d\u304b\u3089\u300c7\u5e74\u300d\u306b\u5ef6\u9577<\/strong><\/span><span style=\"font-size: 17px; color: #000000;\">\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>\u3053\u306e\u7a0e\u5236\u6539\u6b63\u306f\u3001\u5bcc\u88d5\u5c64\u3078\u306e\u8ab2\u7a0e\u3092\u5f37\u5316\u3057\u3001\u9ad8\u9f62\u5c64\u304b\u3089\u82e5\u5e74\u5c64\u3078\u65e9\u671f\u306b\u8cc7\u7523\u3092\u79fb\u8ee2\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u30013\u5e74\u3060\u3063\u305f\u671f\u9593\u30927\u5e74\u306b\u3044\u304d\u306a\u308a\u5909\u66f4\u3059\u308b\u3068\u5f71\u97ff\u304c\u5927\u304d\u3059\u304e\u308b\u305f\u3081\u3001<u>2024\u5e74\uff5e2030\u5e74\u306e7\u5e74\u9593\u306f\u79fb\u884c\u671f\u9593\u3068\u3057\u3001\u52a0\u7b97\u671f\u9593\u3092\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3059\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u958b\u59cb\u65e5<\/th>\n<th style=\"text-align: center;\">\u52a0\u7b97\u5bfe\u8c61\u671f\u9593<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\uff5e2026\u5e7412\u670831\u65e5<\/td>\n<td style=\"width: 62.4277%;\">\n<p>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185<br \/>\n\uff08\u6b7b\u4ea1\u306e\u65e5\u304b\u3089\u9061\u3063\u30663\u5e74\u524d\u306e\u65e5\u304b\u3089\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u306e\u9593\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">2027\u5e741\u67081\u65e5\uff5e2030\u5e7412\u670831\u65e5<\/td>\n<td style=\"width: 62.4277%;\">2024\u5e741\u67081\u65e5\u304b\u3089\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u306e\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">2031\u5e741\u6708\uff11\u65e5\uff5e<\/td>\n<td style=\"width: 62.4277%;\">\n<p>\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185<br \/>\n\uff08\u6b7b\u4ea1\u306e\u65e5\u304b\u3089<span style=\"font-size: 16px; color: #333333;\">\u9061\u3063\u3066<\/span>7\u5e74\u524d\u306e\u65e5\u304b\u3089\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u306e\u9593\uff09<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\u3055\u3089\u306b\u3001\u4eca<u>\u56de\u5ef6\u9577\u3057\u305f\uff14\u5e74\u9593\u306b\u884c\u3063\u305f\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u8ca1\u7523\u304b\u3089\u7dcf\u984d100\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b<\/u>\u3068\u3044\u3046\u3001\u4e00\u5b9a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/01\/8xljvcy8f85-1730434299.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-reform\" target=\"_blank\" rel=\"noopener\">2024\u5e741\u6708\u306b\u6539\u6b63\u306b\u306a\u3063\u305f\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u5236\u5ea6<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"jxzz4vmd5ldqhdrqz4q8za\">2-1.\u66a6\u5e74\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u4e0b\u304c\u3063\u305f<\/h3>\n<p>\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4f55\u304b\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u306e\u304b\uff1f\u300d\u3068\u3044\u3046\u3054\u8cea\u554f\u3092\u3088\u304f\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3044\u3046\u89b3\u70b9\u306b\u9650\u3063\u3066\u8a00\u3048\u3070\u3001\u3053\u306e\u52a0\u7b97\u671f\u9593\u306e\u5ef6\u9577\u306b\u3088\u308a\u3001<strong><span style=\"color: #e25041;\">\u66a6\u5e74\u8d08\u4e0e<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3092\u6d3b\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u4e0b\u304c\u3063\u305f<\/span><\/strong>\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u4ee4\u548c6\u5e74\u4ee5\u524d\u3088\u308a\u3082\u65e9\u671f\u306b\u6226\u7565\u7684\u306b\u884c\u3046\u5fc5\u8981\u6027\u304c\u9ad8\u307e\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"9n6u6st4eco7xigoxui1rc\">2-2.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u5ef6\u9577\u5f8c\u3082\u5b9f\u65bd\u53ef\u80fd\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56<\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u5ef6\u9577\u5f8c\u3082\u5b9f\u65bd\u53ef\u80fd\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3044\u3046\u89b3\u70b9\u306b\u9650\u3063\u3066\u8a00\u3048\u3070\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u5ef6\u9577\u306b\u3088\u308a\u3001\u66a6\u5e74\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u4f4e\u4e0b\u3057\u307e\u3057\u305f\u3002<u>\u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\u5bfe\u7b56\u3067\u3042\u308c\u3070\u3001<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u5ef6\u9577\u5f8c\u3082\u7bc0\u7a0e\u52b9\u679c\u3092\u767a\u63ee\u3057\u3084\u3059\u3044\u3068\u8a00\u3048\u308b<\/u><\/span>\u305f\u3081<span style=\"font-size: 16px; color: #333333;\">\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u5bfe\u7b56\uff11<\/th>\n<td style=\"width: 73.8281%;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u8d08\u4e0e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5bfe\u7b56\uff12<\/th>\n<td style=\"width: 73.8281%;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5bfe\u7b56\uff13<\/th>\n<td style=\"width: 73.8281%;\">\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5bfe\u7b56\uff14<\/th>\n<td style=\"width: 73.8281%;\">\u65e9\u3081\u306b\u751f\u524d\u8d08\u4e0e\u3092\u958b\u59cb\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5bfe\u7b56\uff15<\/th>\n<td style=\"width: 73.8281%;\">\u751f\u524d\u8d08\u4e0e\u4ee5\u5916\u306e\u7bc0\u7a0e\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"aslm9kthd0737zx18001cq\">\u3010\u5bfe\u7b56\uff11\u3011\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u8d08\u4e0e\u3059\u308b<\/h4>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d\u3067\u3059\u3002<br \/>\n\u88cf\u3092\u8fd4\u305b\u3070\u3001<u>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u5916<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u8a72\u5f53\u3059\u308b\u306e\u306f\u3001\u5b6b\u3084\u5b50\u4f9b\u306e\u914d\u5076\u8005\u3001\u77e5\u4eba\u30fb\u53cb\u4eba\u306a\u3069\u3067\u3059\u3002<br \/>\n<strong><span style=\"color: #e25041;\">\u73fe\u5b9f\u7684\u306a\u9078\u629e\u80a2\u3068\u306a\u308a\u3084\u3059\u3044\u306e\u306f\u3001<\/span><\/strong><strong><span style=\"color: #e25041;\"><strong>\u5b6b\u3078\u306e\u751f\u524d\u8d08\u4e0e<\/strong><\/span><\/strong>\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u907a\u8a00\u66f8\u3067\u5b6b\u3092\u6307\u5b9a\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u5b6b\u3067\u3042\u3063\u3066\u3082\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"8ozjzfgjefxs5hmmgpye0k\">\u3010\u5bfe\u7b56\uff12\u3011\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b<\/h4>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u3082\u3046\u4e00\u3064\u306e\u8d08\u4e0e\u5236\u5ea6\u3067\u3042\u308b<strong><span style=\"color: #e25041;\">\u76f8<\/span><\/strong><strong><span style=\"color: #e25041;\">\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308c\u3070\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u5916<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4ee4\u548c6\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3082\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u65b0\u8a2d\u3055\u308c\u3001\u305d\u306e\u57fa\u790e\u63a7\u9664\u307e\u3067\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3059\u5fc5\u8981\u304c\u306a\u3044\u306a\u3069\u3001\u4f7f\u3044\u52dd\u624b\u304c\u5411\u4e0a\u3057\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u524d\u306e\u66a6\u5e74\u8d08\u4e0e\u5206\u304c\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u5185\u306e\u8d08\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f2024\u5e741\u6708\u4ee5\u964d\u306e\u6539\u6b63\u5185\u5bb9\u3082\u542b\u3081\u3066\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"c70ygqyzwu6e30yxj9svce\">\u3010\u5bfe\u7b56\uff13\u3011\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b<\/h4>\n<p><u>\u4ee5\u4e0b\u306e\u8d08\u4e0e\u7a0e\u306e\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u8d08\u4e0e\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u5916<\/u>\u3067\u3059\u3002<\/span><br \/>\n\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u3092\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a4d\u6975\u7684\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664<\/th>\n<td style=\"width: 485.278px;\">\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>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/th>\n<td style=\"width: 485.278px;\">\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>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/th>\n<td style=\"width: 485.278px;\"><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>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/th>\n<td style=\"width: 485.278px;\"><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\u3084\u5b6b\u3078\u3001\u7d50\u5a5a\u3084\u5b50\u80b2\u3066\u306b\u4f7f\u3046\u305f\u3081\u306e\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\u30011,000\u4e07\u5186\uff08\u7d50\u5a5a\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f300\u4e07\u5186\uff09\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u5404\u5236\u5ea6\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-exempt\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"noyfwu1gobej0wmelgu8jn\">\u3010\u5bfe\u7b56\uff14\u3011\u65e9\u3081\u306b\u751f\u524d\u8d08\u4e0e\u3092\u958b\u59cb\u3059\u308b<\/h4>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u3001<u>\u65e9\u3081\u306b\u751f\u524d\u8d08\u4e0e\u3092\u958b\u59cb<\/u>\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<br \/>\n\u5ef6\u9577\u3055\u308c\u305f\u3068\u8a00\u3063\u3066\u3082\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u6700\u9577\u3067\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u3067\u3059\u3002<br \/>\n\u305d\u308c\u4ee5\u524d\u306b\u751f\u524d\u8d08\u4e0e\u3092\u3057\u305f\u5206\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 id=\"1geqfqugt2ysyfrt8kph9d\">\u3010\u5bfe\u7b56\uff15\u3011\u751f\u524d\u8d08\u4e0e\u4ee5\u5916\u306e\u7bc0\u7a0e\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b<\/h4>\n<p>\u3042\u3048\u3066\u751f\u524d\u8d08\u4e0e\u3092\u305b\u305a\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3084\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306a\u3069\u3001<u>\u76f8\u7d9a\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u6d3b\u7528\u3057\u305f\u7bc0\u7a0e\u5bfe\u7b56\u3092\u9032\u3081\u308b<\/u>\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-measures\" target=\"_blank\" rel=\"noopener\">\u3010\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u3011\u76f8\u7d9a\u7a0e\u5bfe\u7b5623\u9078<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"o95ilhtynsf8ejmmjg6ks\">3.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"158dfdkcbe1hmqlyjfst6qf\">Q.\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\uff1f<\/h3>\n<p>A.\u3000<strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093<\/span><\/strong>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c<u>\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\uff08\u6b7b\u4ea1\u4fdd\u967a\u91d1\u7b49\uff09\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61<\/u>\u3068\u306a\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"9kmf4p3dcyakhbhg882f1\">Q.\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u5185\u3060\u304c\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u751f\u524d\u8d08\u4e0e\u304c\u3042\u308b\u3002\u4f55\u304b\u7533\u544a\u306f\u5fc5\u8981\u304b\uff1f<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">A.\u3000<\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u3002<\/span><\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306b\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u751f\u524d\u8d08\u4e0e\u3092\u542b\u3081\u305f\u91d1\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u5185\u3067\u3042\u308c\u3070\u3001\u7279\u306b\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"v2sc64m0ow7ws9rq9srnt\">Q.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3001\u3069\u3061\u3089\u304c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u512a\u308c\u3066\u3044\u308b\u306e\u304b\uff1f<\/h3>\n<p><strong><span style=\"color: #e25041;\"><span style=\"font-size: 16px; color: #333333;\">A.\u3000<\/span>\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u306e\u9593\u67c4\u3001\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u3084\u7a2e\u985e\u306a\u3069\u3092\u8003\u616e\u3057\u306a\u3044\u3068\u3001\u3069\u3061\u3089\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u5c11\u306a\u304f\u306a\u308b\u304b\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u4e00\u822c\u7684\u306a\u5404\u5236\u5ea6\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u30b1\u30fc\u30b9\u3092\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u8a66\u7b97\u3092\u3057\u3066\u3082\u3089\u3063\u305f\u4e0a\u3067\u6c7a\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #efefef; width: 25.3328%;\">\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u9078\u629e\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u30b1\u30fc\u30b9<\/td>\n<td style=\"width: 74.6672%;\">\u8cc7\u7523\u4fdd\u6709\u8005\u304c\u9ad8\u9f62\u3067\u306f\u306a\u3044\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 74.6672%;\">\u57fa\u790e\u63a7\u9664\u984d\u3092\u4f7f\u3063\u3066\u30b3\u30c4\u30b3\u30c4\u3068\u8cc7\u7523\u3092\u627f\u7d99\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"3\" style=\"width: 25.3328%; 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: 74.537%;\">\u8cc7\u7523\u4fdd\u6709\u8005\u304c\u9ad8\u9f62\u306e\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 74.537%;\">\u5c06\u6765\u5024\u4e0a\u304c\u308a\u3057\u305d\u3046\u306a\u8ca1\u7523\u3092\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<tr>\n<td style=\"width: 74.537%;\">\u8907\u6570\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\uff08\u4f8b\u3048\u3070\u7236\u304b\u3089\u306e\u8d08\u4e0e\u306f\u66a6\u5e74\u8ab2\u7a0e\u3001\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3001\u306a\u3069\u3067\u3059\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"r5rn266z86e26pfe9byn6\">Q.\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u305f\u4e0a\u3067\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3082\u3055\u308c\u305f\u3089\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\uff1f<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">A.\u3000<\/span>\u751f\u524d\u8d08\u4e0e\u306e\u6642\u306b\u7d0d\u7a0e\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u306f\u3001<u>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u969b\u3057\u3066\u300c\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u300d\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u984d\u304c\u7b97\u51fa\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3067\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u76f8\u7d9a\u8ca1\u7523\u5168\u4f53\u3068\u8d08\u4e0e\u984d\u306e\u30d0\u30e9\u30f3\u30b9\u306a\u3069\u3082\u542b\u3081\u3066\u3001\u3042\u3089\u304b\u3058\u3081\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"0b8yrobfiflqneer63xka8\">4.\u307e\u3068\u3081<\/h2>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u30fb\u30d2\u30c8\u30fb\u8ca1\u7523\u306a\u3069\u3092\u5177\u4f53\u4f8b\u3092\u4ea4\u3048\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<br \/>\n\u307e\u305f\u3001\u4ee4\u548c6\u5e741\u6708\u3088\u308a\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u5f71\u97ff\u3001\u4eca\u5f8c\u3069\u306e\u3088\u3046\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u884c\u3046\u3079\u304d\u304b\u3082\u4f75\u305b\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3044\u3046\u89b3\u70b9\u306b\u9650\u3063\u305f\u8a71\u3092\u3059\u308c\u3070\u3001\u3053\u306e\u52a0\u7b97\u671f\u9593\u306e\u5ef6\u9577\u306b\u3088\u308a\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001<strong><span style=\"color: #e25041;\">\u66a6\u5e74\u8d08\u4e0e<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3092\u6d3b\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u4e0b\u304c\u3063\u305f<\/span><\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u4ee4\u548c6\u5e74\u4ee5\u524d\u3088\u308a\u3082\u65e9\u671f\u306b\u6226\u7565\u7684\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u306e\u4e0a\u3067\u3001\u751f\u524d\u5bfe\u7b56\u3092\u65e9\u3081\u306b\u958b\u59cb\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u3060\u308d\u3046\u304b\uff1f\u300d \u300c\u4ee4\u548c\uff16\u5e74\u304b\u3089\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u305f\u3089\u3057\u3044\u3051\u3069\u3001\u4f55\u304b\u5f71\u97ff\u306f\u3042\u308b\u306e\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":5432,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-5436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seizen"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=5436"}],"version-history":[{"count":8,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5436\/revisions"}],"predecessor-version":[{"id":6910,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5436\/revisions\/6910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/5432"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=5436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=5436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}