{"id":5550,"date":"2025-03-04T10:47:37","date_gmt":"2025-03-04T01:47:37","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5550"},"modified":"2025-03-04T10:47:37","modified_gmt":"2025-03-04T01:47:37","slug":"gift-tax-statute-of-limitations","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax-statute-of-limitations","title":{"rendered":"\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306f\u539f\u5247\uff16\u5e74\uff5c\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u7533\u544a\u3059\u3079\u304d\uff1f"},"content":{"rendered":"<p>\u300c\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306f\u3044\u3064\u2026\uff1f\u300d<br \/>\n\u300c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3051\u3069\u3001\u7533\u544a\u3057\u306a\u304f\u3066\u3082\u3069\u3046\u305b\u30d0\u30ec\u306a\u3044\u3067\u3057\u3087\uff01\u300d<br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306e\u4e2d\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u304a\u8003\u3048\u306b\u306a\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u539f\u5247\uff16\u5e74\u3068\u3044\u3046\u6642\u52b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u6642\u52b9\u304c\u6210\u7acb\u3059\u308c\u3070\u3001\u305f\u3068\u3048\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong><span style=\"color: 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class=\"attention-p\">\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u308c\u3070\u3001\u672c\u8a18\u4e8b\u3067\u7d39\u4ecb\u3057\u3066\u3044\u308b\u6642\u52b9\u306e\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<u>\u305d\u3082\u305d\u3082\u8d08\u4e0e\u5951\u7d04\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u540d\u7fa9\u9810\u91d1\u3084\u9810\u3051\u91d1\u306a\u3069\u306e\u5834\u5408\u306f\u3001\u6642\u52b9\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p class=\"attention-p\">\u8d08\u4e0e\u306e\u6210\u7acb\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-during-life\" target=\"_blank\" rel=\"noopener\">\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<\/div>\n<h2>1.\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306f\u3001\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u539f\u5247\uff16\u5e74<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/hs0ievecfnv-1732859425.png\" class=\"fr-draggable\" \/>\u00a0<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306f\u3001\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u539f\u5247\uff16\u5e74<\/span><\/strong>\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001<u>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u3068\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7fcc\u5e74\u306e3\u670815\u65e5<\/u>\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5 \u7b2c37\u67611\u9805\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\uff08\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u306e\u66f4\u6b63\u3001\u6c7a\u5b9a\u7b49\u306e\u671f\u9593\u5236\u9650\u306e\u7279\u5247\uff09<\/p>\n<p>\u7b2c\u4e09\u5341\u4e03\u6761\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\u4e03\u5341\u6761\uff08\u56fd\u7a0e\u306e\u66f4\u6b63\u3001\u6c7a\u5b9a\u7b49\u306e\u671f\u9593\u5236\u9650\uff09\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u66f4\u6b63\u82e5\u3057\u304f\u306f\u6c7a\u5b9a\uff08\u4ee5\u4e0b\u3053\u306e\u9805\u53ca\u3073\u7b2c\u56db\u9805\u306b\u304a\u3044\u3066\u300c\u66f4\u6b63\u6c7a\u5b9a\u300d\u3068\u3044\u3046\u3002\uff09\u53c8\u306f\u8ce6\u8ab2\u6c7a\u5b9a\uff08\u540c\u6cd5\u7b2c\u4e09\u5341\u4e8c\u6761\u7b2c\u4e94\u9805\uff08\u8ce6\u8ab2\u6c7a\u5b9a\uff09\u306b\u898f\u5b9a\u3059\u308b\u8ce6\u8ab2\u6c7a\u5b9a\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3053\u306e\u6761\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3092\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u671f\u9650\u53c8\u306f\u65e5\u304b\u3089\u516d\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u3001\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073#Mp-At_37\" target=\"_blank\" rel=\"noopener\">e-GOV \u6cd5\u4ee4\u691c\u7d22<\/a>\u3000\u3088\u308a\u629c\u7c8b<\/p>\n<\/blockquote>\n<p>\u4f8b\u3048\u3070\u30012024\u5e743\u67081\u65e5\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f2025\u5e743\u670817\u65e5\u3067\u3059\u3002\uff083\u670815\u65e5\u306f\u571f\u66dc\u65e5\u306a\u306e\u3067\u7533\u544a\u671f\u9650\u306f3\u670817\u65e5\u306b\u306a\u308a\u307e\u3059\u3002\uff09\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306f\u3001\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u3067\u3042\u308b2025\u5e743\u670818\u65e5\u304b\u30896\u5e74\u3067\u3059\u306e\u3067\u3001<u>2031\u5e743\u670818\u65e5<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>1-1.\u6642\u52b9\u304c\u6210\u7acb\u3059\u308c\u3070\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306f\u306a\u304f\u306a\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6642\u52b9\u304c\u6210\u7acb\u3059\u308c\u3070\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6642\u52b9\u3092\u8fce\u3048\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u306f\u7a0e\u91d1\u3092\u8ab2\u3059\u884c\u70ba\u3092\u884c\u3046\u6a29\u5229\u3092\u5931\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u305f\u3068\u3048\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>1-2.\u60aa\u8cea\u306a\u5834\u5408\u306f\u3001\u6642\u52b9\u306f\uff17\u5e74\u306b\u5ef6\u9577\u3055\u308c\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u60aa\u8cea\u306a\u5834\u5408\u306f\u3001\u6642\u52b9\u306f\uff17\u5e74\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u507d\u308a\u305d\u306e\u4ed6\u4e0d\u6b63\u306e\u884c\u70ba\u306b\u3088\u308a\u8ab2\u7a0e\u3092\u514d\u308c\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u6642\u52b9\u306f\uff17\u5e74\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<br \/>\n\u507d\u308a\u305d\u306e\u4ed6\u4e0d\u6b63\u306e\u884c\u70ba\u3068\u306f\u3001<u>\u6545\u610f\u306b\u8d08\u4e0e\u7a0e\u3092\u7d0d\u3081\u306a\u304b\u3063\u305f<\/u>\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001<u>\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3092\u77e5\u308a\u306a\u304c\u3089\u3001\u6545\u610f\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u507d\u308a\u305d\u306e\u4ed6\u4e0d\u6b63\u306e\u884c\u70ba\u306b\u8a72\u5f53\u3059\u308b\u3068\u8a00\u3048\u308b<\/u>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u9006\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3089\u305a\u306b\u7533\u544a\u3092\u5931\u5ff5\u3057\u3066\u3044\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u6545\u610f\u3067\u306f\u306a\u304f\u904e\u5931\u3068\u5224\u65ad\u3055\u308c\u3001\u6642\u52b9\u306f\uff16\u5e74\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<h2>2.\u300c\u8d08\u4e0e\u7a0e\u306e\u652f\u6255\u3044\u3092\u9003\u308c\u308b\u305f\u3081\u306b\u3001\u6642\u52b9\u307e\u3067\u5f85\u3064\u300d\u306f\u72af\u7f6a\u884c\u70ba\uff01\u7d76\u5bfe\u306b\u30c0\u30e1\uff01<\/h2>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u300c\u8d08\u4e0e\u7a0e\u306e\u652f\u6255\u3044\u3092\u9003\u308c\u308b\u305f\u3081\u306b\u3001\u6642\u52b9\u307e\u3067\u5f85\u3064\u300d\u3053\u3068\u306f\u72af\u7f6a\u884c\u70ba<\/span>\u3067\u3059\u3002<\/span><\/strong><strong><span style=\"color: #e25041;\">\u7d76\u5bfe\u306b\u3084\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u300c\u89aa\u65cf\u9593\u306e\u304a\u91d1\u306e\u3084\u308a\u3068\u308a\u3092\u7a0e\u52d9\u7f72\u306f\u77e5\u308b\u7531\u3082\u306a\u3044\u306e\u3060\u304b\u3089\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306f\u3057\u306a\u304f\u3066\u3082\u3044\u3044\u3084\u2026\u300d\u3068\u3044\u3046\u7518\u3044\u8003\u3048\u306f\u4eca\u3059\u3050\u6368\u3066\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<u>\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306f\u65e5\u672c\u56fd\u61b2\u6cd5\u7b2c30\u6761\u306b\u660e\u8a18\u3055\u308c\u305f\u56fd\u6c11\u306e\u7fa9\u52d9<\/u>\u3067\u3059\u3002<\/p>\n<h3>2-1.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u899a\u3057\u307e\u3059<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u899a\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305f\u3068\u3048\u3001\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u307e\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001<u>\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u308b\u4eba\uff09\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u304c\u767a\u899a\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u969b\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u3001\u7a0e\u52d9\u7f72\u306f\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3082\u8abf\u3079\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u7f72\u306fKSK\uff08\u56fd\u7a0e\u7dcf\u5408\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\uff09\u3068\u547c\u3070\u308c\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u500b\u4eba\u306e\u8cc7\u7523\u72b6\u6cc1\u3084\u8cc7\u7523\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306b\u7167\u4f1a\u3092\u304b\u3051\u3001\u5bfe\u8c61\u8005\u306e\u6b8b\u9ad8\u3084\u5165\u51fa\u91d1\u5c65\u6b74\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #343434;\">\u305d\u3057\u3066\u3001\u76f8\u7d9a\u4eba\u306e\u901a\u5e33\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e0d\u5be9\u306a\u304a\u91d1\u306e\u52d5\u304d\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u8e0f\u307f\u5207\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px; color: #343434;\">\u672c\u4eba\u306e\u53ce\u5165\u3068\u306f\u7121\u95a2\u4fc2\u305d\u3046\u306a\u5165\u91d1\u304c\u3042\u3063\u305f\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #343434;\">\u76f8\u7d9a\u4eba\u306e\u53ce\u5165\u3067\u306f\u8cfc\u5165\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #343434;\">\u53ce\u5165\u306b\u5bfe\u3057\u3066\u9810\u8caf\u91d1\u304c\u591a\u3044\u5834\u5408\u3000\u306a\u3069<\/span><\/li>\n<\/ul>\n<h3>2-2.\u7533\u544a\u6f0f\u308c\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u9ad8\u3044\u78ba\u7387\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/span><\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u304c\u767a\u899a\u3057\u305f\u969b\u306b\u304b\u304b\u308b\u4e3b\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; height: 92px;\" width=\"100%\">\n<tbody>\n<tr style=\"height: 23px;\">\n<th style=\"text-align: left; width: 22.5622%; height: 23px;\">\u5ef6\u6ede\u7a0e<\/th>\n<td style=\"width: 77.3076%; height: 23px;\">\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7a0e\u91d1\u3092\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"text-align: left; width: 22.5622%; height: 23px;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/th>\n<td style=\"width: 77.3076%; height: 23px;\">\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"text-align: left; width: 22.5622%; height: 23px;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/th>\n<td style=\"width: 77.3076%; height: 23px;\">\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u3088\u308a\u5c11\u306a\u3044\u984d\u3067\u7533\u544a\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"text-align: left; width: 22.5622%; height: 23px;\">\u91cd\u52a0\u7b97\u7a0e<\/th>\n<td style=\"width: 77.3076%; height: 23px;\">\u4e8b\u5b9f\u3092\u96a0\u853d\u30fb\u4eee\u88c5\u3057\u3066\u7533\u544a\u3057\u305f\u306a\u3069\u7279\u306b\u60aa\u8cea\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u3044\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u89e3\u8aac\uff01\u7a0e\u52d9\u7f72\u306b\u306f\u898b\u3064\u304b\u308b\u306e\uff1f<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u66f8\u304b\u308c\u305f\u8a18\u4e8b\u3067\u3059\u304c\u3001\u8003\u3048\u65b9\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u7a0e\u7387\u306f\u8d08\u4e0e\u7a0e\u3067\u3042\u3063\u3066\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3055\u3089\u306b\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u56fd\u7a0e\uff08\u8d08\u4e0e\u7a0e\u3082\u56fd\u7a0e\u3067\u3059\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u308a\u8fd4\u3057\u884c\u308f\u308c\u308b\u7121\u7533\u544a\u884c\u70ba\u306b\u5bfe\u3059\u308b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u52a0\u91cd\u63aa\u7f6e\u3082\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u73fe\u884c\u3067\u3082\u671f\u9650\u5f8c\u7533\u544a\u3084\u4fee\u6b63\u7533\u544a\u304b\u3089\u9061\u3063\u30665\u5e74\u4ee5\u5185\u306b\u540c\u3058\u7a0e\u76ee\u3067\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u300110\uff05\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>3.\u8d08\u4e0e\u7a0e\u306e\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7533\u544a\u3092<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><br \/>\n\uff08\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u3042\u3068\u306b\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3092\u671f\u9650\u5f8c\u7533\u544a\u3068\u547c\u3073\u307e\u3059\u3002\uff09<\/p>\n<p>\u901f\u3084\u304b\u306b\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001<u>\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u7559\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u306f3\u3064\u306e\u7a0e\u52d9\u7684\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u3046\u3061<u>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u904e\u5c11\u7533\u544a\u7a0e\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u305f\u5f8c\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u3068\u3067\u3001\u52a0\u7b97\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5272\u5408\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/3sy0fqdpih2-1749087938.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\n\u7121\u7533\u544a\u30fb\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u81ea\u3089\u7533\u544a\u3092\u884c\u3044\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u7559\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>4.\u671f\u9650\u5f8c\u7533\u544a\u3092\u81ea\u5206\u3067\u884c\u3046\u306e\u306f\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u3001\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3092<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u671f\u9650\u5f8c\u7533\u544a\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u3001\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u671f\u9650\u5f8c\u7533\u544a\u306e\u76f8\u8ac7\u3092\u7a0e\u52d9\u7f72\u306b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u7a0e\u52d9\u7f72\u3067\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u3082\u3089\u3048\u308b\u306e\u306f\u4e00\u822c\u7684\u306a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306e\u307f\u3067\u3059\u3002<br \/>\n\u300c\u3042\u306a\u305f\u306e\u5834\u5408\u3001\u3069\u306e\u6b04\u306b\u3001\u4f55\u306e\u6570\u5b57\u3092\u8a18\u8f09\u3059\u308c\u3070\u3088\u3044\u304b\u300d\u300c\u3042\u306a\u305f\u304c\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u542b\u3081\u3066\u3044\u304f\u3089\u304b\u300d\u3068\u3044\u3063\u305f\u500b\u5225\u5177\u4f53\u7684\u306a\u5185\u5bb9\u307e\u3067\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\"><u>\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u4ee3\u884c\u3057\u3066\u304f\u308c\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u5206\u3092\u542b\u3081\u3066\u3044\u304f\u3089\u7a0e\u91d1\u3092\u7d0d\u3081\u308c\u3070\u3088\u3044\u304b\u8a08\u7b97\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/u><\/span><\/p>\n<h2>5.\u307e\u3068\u3081<\/h2>\n<p>\u300c\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306f\u3044\u3064\u2026\uff1f\u300d<br \/>\n\u300c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u306b\u6c17\u304c\u4ed8\u3044\u305f\u3051\u3069\u3001\u7533\u544a\u3057\u306a\u304f\u3066\u3082\u3069\u3046\u305b\u30d0\u30ec\u306a\u3044\u3067\u3057\u3087\uff01\u300d<br 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