{"id":5611,"date":"2025-03-18T15:55:56","date_gmt":"2025-03-18T06:55:56","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5611"},"modified":"2025-07-29T10:40:56","modified_gmt":"2025-07-29T01:40:56","slug":"gift-tax-filing-deadline","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax-filing-deadline","title":{"rendered":"\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3044\u3064\uff1f\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c<u>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3044\u3064\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\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/xe7osghiwth-1733362756-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u3082\u3089\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u306e3\u670815\u65e5<\/span><\/strong>\u3067\u3059\u3002<br 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style=\"font-size: 16px; color: #333333;\">\u3082\u3089\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u5fc5\u305a\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u6ce8\u610f\u3011<\/p>\n<p class=\"attention-p\">\uff11\u6708\u306b\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u306f\u7533\u544a\u671f\u9650\u307e\u3067\u7d0414\u304b\u6708\u3068\u4f59\u88d5\u304c\u3042\u308a\u307e\u3059\u304c\u300112\u6708\u306b\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u306f\u7533\u544a\u671f\u9650\u307e\u3067\u7d043\u30f6\u6708\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<u>\u5e74\u306e\u5f8c\u534a\u306b\u8d08\u4e0e\u3055\u308c\u305f\u65b9\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u30bf\u30a4\u30c8\u3067\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<\/div>\n<h3>1-1.\u4ee4\u548c\uff16(2024)\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u4ee4\u548c7(2025)\u5e743\u670817\u65e5(\u6708)<\/h3>\n<p><strong><span style=\"color: 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#e25041;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7533\u544a\u671f\u9650\u3082\u3001\u7fcc\u5e74\u306e3\u670815\u65e5<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u671f\u9593\u306f\u3001\u66a6\u5e74\u8d08\u4e0e\u306e\u5834\u5408\u3068\u540c\u3058\u304f\u3001\u3082\u3089\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\uff5e3\u670815\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7533\u544a\u671f\u9650\u306f\u7fcc\u5e74\u306e3\u670815\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u4ee4\u548c6\u5e74\u5206\u304b\u3089\u5927\u5e45\u306b\u6539\u6b63\u3055\u308c\u3001\u9069\u7528\u3059\u308b\u4eba\u304c\u5897\u3048\u3066\u304f\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n<span style=\"text-decoration: underline;\">\u8d08\u4e0e\u8005\u306b\u3064\u304d\u3001\u521d\u3081\u3066\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u969b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\uff08\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\uff09\u306b\u52a0\u3048\u3066\u3001\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u9069\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u306f\u3001\u5fd8\u308c\u305a\u306b\u7533\u544a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\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\uff1f\u6539\u6b63\u5f8c\u306e\u6d3b\u7528\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>2.\u3010\u4f8b\u5916\u3011\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u4f8b\u5916\u3068\u3057\u3066\u3001\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650<\/span><\/strong>\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u539f\u5247\u3001\u3082\u3089\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u306e3\u670815\u65e5\u3067\u3059\u3002<br \/>\n<u>\u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3001\u671f\u9650\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 28.9786%;\">\u53d7\u8d08\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/th>\n<td style=\"width: 71.0214%;\">\u53d7\u8d08\u8005\u306e\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 28.9786%;\">\u53d7\u8d08\u8005\u304c\u6d77\u5916\u306b\u884c\u304f\u5834\u5408<\/th>\n<td style=\"width: 71.0214%;\">\u51fa\u56fd\u65e5\u307e\u3067<\/p>\n<p>\u203b\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u306e\u5c4a\u51fa\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c<span style=\"font-size: 16px; color: #333333;\">\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u884c\u3046<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-1.\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u304c\u7533\u544a\u671f\u9650\u524d\u306b\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u53d7\u8d08\u8005\u306e\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708<\/span><\/strong>\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53d7\u8d08\u8005\u306e\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u53d7\u8d08\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u3068\u540c\u3058\u3067\u3059\u3002<br \/>\n\u5927\u62b5\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u6b7b\u4ea1\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u5b64\u72ec\u6b7b\u306e\u5834\u5408\u3001\u758e\u9060\u3067\u4ea1\u304f\u306a\u3063\u305f\u65e5\u306b\u305d\u306e\u4e8b\u5b9f\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u300c\u53d7\u8d08\u8005\u306e\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u2260\u53d7\u8d08\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u306f\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u306e\u76f8\u7d9a\u4eba\u304c\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<u>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u306e\u306f\u3001<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u306e\u76f8\u7d9a\u4eba<\/u>\u3067\u3059\u3002<\/span><\/p>\n<p>\u25a0\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\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\uff1f\u7bc4\u56f2\u3084\u9806\u4f4d\u3001\u8ff7\u3044\u3084\u3059\u3044\u4e8b\u4f8b\u3092\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2-2.\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u304c\u6d77\u5916\u306b\u884c\u304f\u5834\u5408<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u304c\u6d77\u5916\u8d74\u4efb\u3084\u79fb\u4f4f\u306a\u3069\u3067\u6d77\u5916\u306b\u884c\u304f\u5834\u5408\u306f\u3001\u51fa\u56fd\u65e5\u307e\u3067<\/span><\/strong>\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u51fa\u56fd\u524d\u306b\u5fc5\u305a\u6e08\u307e\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<u>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5b9a\u3081\u3066\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u305f\u5834\u5408\u306f\u3001\u51fa\u56fd\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u>\u305d\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u3067\u3042\u308b<span style=\"font-size: 16px; color: #333333;\">\u3082\u3089\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u25a0\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-agent\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\uff1f\u5fc5\u8981\u306b\u306a\u308b4\u3064\u306e\u30b1\u30fc\u30b9\u3084\u7533\u8acb\u624b\u7d9a\u304d\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\uff01<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>3.\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u7a0e\u984d\u304c\uff10\u5186\u3067\u3082\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u7a0e\u984d\u304c\uff10\u5186\u3067\u3082\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306b\u306f\u3001\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u304c\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u4e3b\u306a\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u9069\u7528\u5f8c\u306e\u7a0e\u984d\u304c\uff10\u5186\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th><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: 63.151%;\">\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><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/zoyo-jutakushikin\/\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td style=\"width: 63.151%;\">\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><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: 63.151%;\"><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><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: 63.151%;\"><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\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>\u306a\u304a\u3001<strong><span style=\"color: #e25041;\">\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059<\/span><\/strong>\u3002<br \/>\n\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>4.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3001\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u4e3b\u306b\uff12\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/pxetiufgii-1734064153.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>4-1.\u3010\u30da\u30ca\u30eb\u30c6\u30a3\uff11\u3011\u5ef6\u6ede\u7a0e\u306a\u3069\u4ed6\u306e\u7a0e\u91d1\u3082\u5408\u308f\u305b\u3066\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3001\u5ef6\u6ede\u7a0e\u306a\u3069\u4ed6\u306e\u7a0e\u91d1\u3082\u5408\u308f\u305b\u3066\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3068\u7533\u544a\u6f0f\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u4e3b\u306a\u30da\u30ca\u30eb\u30c6\u30a34\u7a2e\u985e\u306e\u6982\u8981\u30fb\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5ef6\u6ede\u7a0e<\/th>\n<td style=\"text-align: left;\">\u00a0\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7a0e\u91d1\u3092\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/th>\n<td style=\"text-align: left;\">\u00a0\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/th>\n<td style=\"text-align: left;\">\u00a0\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>\n<th>\u91cd\u52a0\u7b97\u7a0e<\/th>\n<td style=\"text-align: left;\">\u00a0\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><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/966i9vmz0y-1749087779-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"879\" height=\"1044\" \/><\/p>\n<h3>4-2.\u3010\u30da\u30ca\u30eb\u30c6\u30a3\uff12\u3011\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3001\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4ee5\u4e0b\u306e\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u9069\u7528\u5f8c\u306e\u7a0e\u984d\u304c\uff10\u5186\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664<\/li>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/li>\n<li>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/li>\n<li>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/li>\n<\/ul>\n<\/div>\n<p>\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u305a\u306b\u3001\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3001\u5b50\u4f9b\u306b1000\u4e07\u5186\u975e\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3057\u3088\u3046\u3068\u601d\u3063\u3066\u3044\u305f\u304c\u3001\u5b50\u4f9b\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u5fd8\u308c\u305f\u5834\u5408\u3001<u>177\u4e07\u5186\u3082\u306e\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059<\/u>\u3002<\/p>\n<h2>5.\u7533\u544a\u671f\u9650\u30ae\u30ea\u30ae\u30ea\u306e\u4eba\u306f\u3001\u3072\u3068\u307e\u305a\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u3088\u3046<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u7533\u544a\u671f\u9650\u30ae\u30ea\u30ae\u30ea\u306e\u4eba\u306f\u3001\u3072\u3068\u307e\u305a\u671f\u9650\u5185\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u73fe\u91d1\u30fb\u4e0a\u5834\u682a\u5f0f\u3067\u3042\u308c\u3070\u3001\u8a08\u7b97\u304c\u8907\u96d1\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u3054\u81ea\u8eab\u3067\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2024\/01.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f37934;\">\u56fd\u7a0e\u5e81HP\u300e\u4ee4\u548c\uff16\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\u300f<\/span><\/a>\u3092\u898b\u306a\u304c\u3089\u3001\u3054\u81ea\u8eab\u3067\u7533\u544a\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3055\u308c\u305f\u4eba\u306f\u3001\u3054\u81ea\u8eab\u3067\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u4e0d\u52d5\u7523\u306e\u5834\u5408\u305d\u306e\u4fa1\u984d\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306a\u308a\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u51fa\u3057\u65b9\u306f\u8907\u96d1\u3067\u3001\u4e00\u822c\u306e\u65b9\u304c\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3059\u3002\u901f\u3084\u304b\u306b\u7a0e\u7406\u58eb\u306b\u8d08\u4e0e\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u3001<u>\u901a\u5e38\u3088\u308a\u3082\u30bf\u30a4\u30c8\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u306a\u308b\u306e\u3067\u3001\u5831\u916c\u306f\u5272\u9ad8\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/u>\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 33.724%;\">\u73fe\u91d1\u30fb\u4e0a\u5834\u682a\u5f0f\u3092\u8d08\u4e0e\u3055\u308c\u305f\u4eba<\/th>\n<td style=\"width: 66.276%;\">\u3054\u81ea\u8eab\u3067\u7533\u544a\u6e96\u5099\u3092<br \/>\n\uff08\u53c2\u8003\uff09<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2024\/01.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f37934;\">\u56fd\u7a0e\u5e81HP\u300e\u4ee4\u548c\uff16\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\u300f<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 33.724%;\">\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3055\u308c\u305f\u4eba<\/th>\n<td style=\"width: 66.276%;\">\u901f\u3084\u304b\u306b\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3092<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u203b\u3010\u6ce8\u610f\u3011\u5ef6\u7d0d\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u306a\u3044<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306b\u306f\u5ef6\u7d0d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u304b\u3089\u3001\u5ef6\u7d0d\u3092\u2026\u300d\u3068\u3044\u3046\u8003\u3048\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093\u3002\u671f\u9650\u5185\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u305d\u3082\u305d\u3082\u5ef6\u7d0d\u306f\u3001\u4e00\u5ea6\u306b\u591a\u984d\u306e\u7d0d\u7a0e\u3092\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u6d3b\u7528\u3059\u3079\u304d\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306b\u6d3b\u7528\u3059\u3079\u304d\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5ef6\u7d0d\u3059\u308b\u5834\u5408\u306f\u7d0d\u4ed8\u3059\u308b\u8d08\u4e0e\u7a0e\u306e\u4ed6\u306b\u5229\u606f\u3068\u3057\u3066<u>\u5229\u5b50\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u3067\u304d\u308b\u9650\u308a\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3057\u3001\u73fe\u91d1\u3067\u4e00\u62ec\u7d0d\u4ed8\u3092\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0\u5ef6\u7d0d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000\u5ef6\u7d0d\u30fb\u7269\u7d0d\u7533\u8acb\u7b49<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>6.\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u4eba\u306f\u3001\uff11\u65e5\u3067\u3082\u65e9\u304f\u7533\u544a\u3057\u3088\u3046<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u4eba\u306f\u3001\uff11\u65e5\u3067\u3082\u65e9\u304f\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/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\u306f\uff14\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\u52a0\u7b97\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\u308a\u3057\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\" \/>\u00a0\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u5834\u5408\u306f\u3001\uff11\u65e5\u3067\u3082\u65e9\u304f\u7533\u544a\u3057\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u7559\u3081\u308b\u3088\u3046\u52aa\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<h4>\u203b\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/h4>\n<p>\u671f\u9650\u5f8c\u7533\u544a\uff08\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u3042\u3068\u306b\u7533\u544a\u3092\u884c\u3046\u3053\u3068\uff09\u306e\u76f8\u8ac7\u306f\u7a0e\u52d9\u7f72\u3067\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><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><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\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<\/span><\/p>\n<\/div>\n<h2>7.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3>Q.\u8d08\u4e0e\u7a0e\u306b\u6642\u52b9\u306f\u3042\u308b\u306e\u304b<\/h3>\n<p>A.<u>\u6642\u52b9\u306f\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n<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<\/p>\n<p>\u6642\u52b9\u304c\u6210\u7acb\u3059\u308c\u3070\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057<u>\u300c\u8d08\u4e0e\u7a0e\u306e\u652f\u6255\u3044\u3092\u9003\u308c\u308b\u305f\u3081\u306b\u3001\u6642\u52b9\u307e\u3067\u5f85\u3064\u300d\u3068\u3044\u3046\u884c\u70ba\u306f\u3001\u72af\u7f6a\u884c\u70ba\u3067\u3059\u3002\u7d76\u5bfe\u306b\u3084\u3081\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<p>\u25a0\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax-statute-of-limitations\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f37934;\">\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<\/span><\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>Q.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p>A.<strong><span style=\"color: #e25041;\">\u539f\u5247\u3001\u5ef6\u9577\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u4ee4\u548c2\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a3\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u30671\u30f6\u6708\u5ef6\u9577\u3068\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\uff16\u5e7412\u6708\u73fe\u5728\u3001\u4ee4\u548c\uff16\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u5ef6\u9577\u3068\u306a\u308b\u4e88\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>Q.\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u305f\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u304b<\/h3>\n<p>A.\u6b8b\u5ff5\u306a\u304c\u3089\u3001<strong><span style=\"color: #e25041;\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u539f\u5247\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u671f\u9650\u5185\u306b\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u901f\u3084\u304b\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u884c\u3044\u3001\u8d08\u4e0e\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>8.\u307e\u3068\u3081<\/h2>\n<p>\u300c<u>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3044\u3064\uff1f<\/u>\u300d\u3068\u7591\u554f\u3092\u6301\u305f\u308c\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u3064\u3044\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<strong><span style=\"color: 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\/>\u00a0<\/p>\n<p>\u307e\u305f\u3001\u672c\u8a18\u4e8b\u3067\u306f\u3001\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3084\u6d77\u5916\u306b\u884c\u304f\u5834\u5408\u306a\u3069\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u3001\u7533\u544a\u671f\u9650\u30ae\u30ea\u30ae\u30ea\u306e\u4eba\u3001\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u4eba\u304c\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308c\u3070\u3044\u3044\u304b\u3082\u5408\u308f\u305b\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u304a\u8abf\u3079\u306e\u307f\u306a\u3055\u3093\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3044\u3064\uff1f\u300d 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