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\/>\n\u76f8\u7d9a\u7a0e\u6cd5\uff08\u7b2c\u4e8c\u5341\u4e00\u6761\u306e\u4e09\uff09<\/p>\n<\/blockquote>\n<p>\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u3068\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u91d1\u984d\u306b\u4e0a\u9650\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001<\/span><strong>\u65e5\u5e38\u751f\u6d3b\u3092\u9001\u308b\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u7bc4\u56f2\u5185\u3001\u3064\u307e\u308a\u8af8\u3005\u306e\u4e8b\u60c5\u3092\u52d8\u6848\u3057\u3066\u793e\u4f1a\u901a\u5ff5\u4e0a\u9069\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u5185<\/strong>\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4e3b\u306b\u4e0b\u8a18\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u30fb\u5bb6\u8cc3\u3001\u98df\u8cbb\u3001\u533b\u7642\u8cbb<br 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id=\"vyhqfl81fq9t37hi1aat1\"><span style=\"color: inherit; font-family: inherit; font-size: 24px; font-weight: bold; background-color: transparent; word-spacing: normal;\">2.\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306f<strong>\u2460\u7279\u4f8b\u7a0e\u7387\u3068\u2461\u4e00\u822c\u7a0e\u7387\u306e2\u7a2e\u985e<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<u>18\u6b73\u4ee5\u4e0a\u203b\u306e\u5b50\u3084\u5b6b\u304c\u76f4\u7cfb\u5c0a\u5c5e\uff08\u89aa\u3084\u7956\u7236\u6bcd\uff09\u304b\u3089\u3082\u3089\u3063\u305f\u5834\u5408\u306b\u306f\u3001<\/u><u>\u7279\u4f8b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u305d\u306e\u4ed6\u306e\u5834\u5408\u3088\u308a\u7a0e\u7387\u304c\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/u>\u4e0b\u306b\u305d\u308c\u305e\u308c\u306e\u901f\u7b97\u8868\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\" style=\"width: 100%; height: 69px;\">\n<tbody>\n<tr style=\"height: 23px;\">\n<th style=\"height: 23px;\"><\/th>\n<th style=\"text-align: center; height: 23px;\">\n<div style=\"text-align: left;\">\u7a0e\u7387<\/div>\n<\/th>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"height: 23px;\"><strong>\u246018\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\u304c\u76f4\u7cfb\u5c0a\u5c5e\uff08\u89aa\u3084\u7956\u7236\u6bcd\uff09\u304b\u3089\u3082\u3089\u3063\u305f\u5834\u5408<\/strong><\/th>\n<td style=\"height: 23px;\"><strong>\u7279\u4f8b\u7a0e\u7387\uff08\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\uff09\u00a0<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"height: 23px;\">\u2461\u305d\u306e\u4ed6\u306e\u5834\u5408<br \/>\n\uff08\u914d\u5076\u8005\u306e\u89aa\u3084\u7956\u7236\u6bcd\u304b\u3089\u3082\u3089\u3063\u305f\u5834\u5408\u306f\u3053\u3061\u3089\u306b\u306a\u308a\u307e\u3059\uff09<\/th>\n<td style=\"height: 23px;\">\u4e00\u822c\u7a0e\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u306618\u6b73\u4ee5\u4e0a\u306e\u4eba\u3002\u300c18\u6b73\u300d\u3068\u3042\u308b\u306e\u306f\u3001\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u300c20\u6b73\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"4qjl67z3aj6qe74t8y7nyg\">\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u5f0f<\/h3>\n<p>\u8d08\u4e0e\u7a0e\u306f\u3001\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u984d\u304b\u3089\u3001\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u3092\u5f15\u3044\u305f\u984d\u306b\u3001\u7a0e\u7387\u3092\u304b\u3051\u3001\u63a7\u9664\u984d\u3092\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\uff08\u66a6\u5e74\u8d08\u4e0e\u5236\u5ea6\u306e\u5834\u5408\uff09<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\" style=\"text-align: center;\"><strong><span style=\"font-size: 20px;\">\u8d08\u4e0e\u7a0e\u984d \uff1d (\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523 \uff0d 110\u4e07\u5186) \u00d7 \u7a0e\u7387 \uff0d \u63a7\u9664\u984d<\/span><\/strong><\/p>\n<\/div>\n<p>\u7a0e\u7387\u3068\u63a7\u9664\u984d\u306f\u4e0b\u306e\u901f\u7b97\u8868\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n<a href=\"#nih5xh6ux5e7jpwi81vuv3\" target=\"_self\">\u300c\u2460<strong>18\u6b73\u4ee5\u4e0a\u203b\u306e\u5b50\u3084\u5b6b\u304c\u76f4\u7cfb\u5c0a\u5c5e\uff08\u89aa\u3084\u7956\u7236\u6bcd\uff09\u304b\u3089\u3082\u3089\u3063\u305f\u5834<\/strong><strong>\u5408\u300d<\/strong><\/a><strong>\u3068<\/strong><a href=\"#bs1l6s62ckkuihbmojgif\" target=\"_self\"><strong>\u300c\u2461\u305d\u306e\u4ed6\u306e\u5834\u5408\u300d<\/strong><\/a><strong>\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u8a72\u5f53\u3059\u308b\u901f\u7b97\u8868\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"ljlut4h5bc7a3jcwz790o\"><strong>\u901f\u7b97\u8868<\/strong><\/h3>\n<h4 id=\"nih5xh6ux5e7jpwi81vuv3\"><strong>\u246018\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\u304c\u76f4\u7cfb\u5c0a\u5c5e\uff08\u89aa\u3084\u7956\u7236\u6bcd\uff09\u304b\u3089\u3082\u3089\u3063\u305f\u5834<\/strong><strong>\u5408\uff08\u7279\u4f8b\u7a0e\u7387\uff09<\/strong><\/h4>\n<p>\u4f8b\uff1a\u7236\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u5b50\u3078\u306e\u8d08\u4e0e\u3001\u7956\u7236\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u5b6b\u3078\u306e\u8d08\u4e0e\u306a\u3069<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 49.0885%;\">\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<br \/>\n\uff08\u8d08\u4e0e\u984d\u304b\u3089110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09<\/th>\n<th style=\"width: 24.6094%;\">\u7a0e\u7387<\/th>\n<th style=\"width: 26.1718%;\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 49.0885%;\">200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 24.6094%;\">10%<\/td>\n<td style=\"width: 26.1718%;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.0885%;\">400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 24.6094%;\">15%<\/td>\n<td style=\"width: 26.1718%;\">10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.0885%;\">600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 24.6094%;\">20%<\/td>\n<td style=\"width: 26.1718%;\">30\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.0885%;\">1000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 24.6094%;\">30%<\/td>\n<td style=\"width: 26.1718%;\">90\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.0885%;\">1500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 24.6094%;\">40%<\/td>\n<td style=\"width: 26.1718%;\">190\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.0885%;\">3000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 24.6094%;\">45%<\/td>\n<td style=\"width: 26.1718%;\">265\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.0885%;\">4500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 24.6094%;\">50%<\/td>\n<td style=\"width: 26.1718%;\">415\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.0885%;\">4500\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 24.6094%;\">55%<\/td>\n<td style=\"width: 26.1718%;\">640\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"noopener\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u3000\u3092\u3082\u3068\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u8a08\u7b97\u4f8b<br \/>\n\u3000<u><strong>\u7236\u304c18\u6b73\u4ee5\u4e0a\u306e\u5b50\u306b<\/strong><strong>500\u4e07\u5186\u8d08\u4e0e\u3057\u305f<\/strong>\u5834\u5408<\/u><br \/>\n\u3000\u3000\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\uff1a500\u4e07\u5186 \uff0d <strong>110\u4e07\u5186<\/strong> \uff1d 390\u4e07\u5186<br \/>\n\u3000\u3000\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\uff1a390\u4e07\u5186 \u00d7 <strong>15%\uff08\u7a0e\u7387\uff09<\/strong> \uff0d <strong>10\u4e07\u5186\uff08\u63a7\u9664\u984d\uff09<\/strong>\u00a0\uff1d <strong><u>48.5\u4e07\u5186<\/u><\/strong><\/p>\n<\/div>\n<h4 id=\"bs1l6s62ckkuihbmojgif\">\u2461\u305d\u306e\u4ed6\u306e\u5834\u5408\uff08\u4e00\u822c\u7a0e\u7387\uff09<\/h4>\n<p>\u4f8b\uff1a\u5144\u5f1f\u9593\u306e\u8d08\u4e0e\u3001\u592b\u5a66\u9593\u306e\u8d08\u4e0e\u3001\u89aa\u304b\u3089\u5b50\u3078\u306e\u8d08\u4e0e\u3067\u5b50\u304c\u672a\u6210\u5e74\u8005\u306e\u5834\u5408\u306a\u3069<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 46.658%;\">\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<br \/>\n\uff08\u8d08\u4e0e\u984d\u304b\u3089110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09<\/th>\n<th style=\"width: 23.5768%;\">\u7a0e\u7387<\/th>\n<th style=\"width: 29.6784%;\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 46.658%;\">200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 23.5768%;\">10%<\/td>\n<td style=\"width: 29.6784%;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.658%;\">300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 23.5768%;\">15%<\/td>\n<td style=\"width: 29.6784%;\">10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.658%;\">400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 23.5768%;\">20%<\/td>\n<td style=\"width: 29.6784%;\">25\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.658%;\">600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 23.5768%;\">30%<\/td>\n<td style=\"width: 29.6784%;\">65\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.658%;\">1000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 23.5768%;\">40%<\/td>\n<td style=\"width: 29.6784%;\">125\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.658%;\">1500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 23.5768%;\">45%<\/td>\n<td style=\"width: 29.6784%;\">175\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.658%;\">3000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 23.5768%;\">50%<\/td>\n<td style=\"width: 29.6784%;\">250\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.658%;\">3000\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 23.5768%;\">55%<\/td>\n<td style=\"width: 29.6784%;\">400\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"noopener\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u3000\u3092\u3082\u3068\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u8a08\u7b97\u4f8b<br \/>\n\u3000<u><strong>\u7956\u7236\u304b\u3089\u5b6b\uff085\u6b73\uff09\u3078<span style=\"font-size: 16px; color: #333333;\">500\u4e07\u5186<\/span>\u8d08\u4e0e\u3057\u305f<\/strong>\u5834\u5408<\/u><br \/>\n\u3000\u3000\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\uff1a500\u4e07\u5186 \uff0d <strong>110\u4e07\u5186<\/strong> \uff1d 390\u4e07\u5186<br \/>\n\u3000\u3000\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\uff1a390\u4e07\u5186 \u00d7<strong> 20% \uff08\u7a0e\u7387\uff09<\/strong>\uff0d <strong>25\u4e07\u5186\uff08\u63a7\u9664\u984d\uff09<\/strong> \uff1d <strong><u>53\u4e07\u5186<\/u><\/strong><\/p>\n<\/div>\n<h2 id=\"jwitavcsrysfse4ncdq1b\">3.\u89aa\u5b50\u9593\u3067\u975e\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3059\u308b\u65b9\u6cd52\u3064<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8d08\u4e0e\u7a0e\u306f\u3001\u751f\u6d3b\u8cbb\u30fb\u6559\u80b2\u8cbb\u306b\u8a72\u5f53\u3057\u306a\u304b\u3063\u305f\u308a\u3001\u751f\u6d3b\u8cbb\u30fb\u6559\u80b2\u8cbb\u3067\u3042\u3063\u3066\u3082\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u3092\u300c\u5fc5\u8981\u306a\u90fd\u5ea6\u300d\u300c\u76f4\u63a5\u5145\u3066\u308b\u305f\u3081\u300d\u306e\u8d08\u4e0e\u3067\u306f\u306a\u3044\u539f\u5247<\/span>\u89aa\u5b50\u9593\u3067\u3042\u3063\u3066\u3082\u304b\u304b\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u8ff0\u3079\u307e\u3057\u305f\u304c\u3001\u672c\u7ae0\u3067\u306f\u3001<strong>\u975e\u8ab2\u7a0e\u3067\u3067\u304d\u308b\u89aa\u5b50\u9593\u8d08\u4e0e\u306e\u65b9\u6cd5<\/strong>\u30922\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"5yhbn0lsf9b3xatq4aq0do\">3-1.\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u306b\u3059\u308b<\/h3>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u6982\u8981<\/th>\n<td><strong>\u3082\u3089\u3046\u4eba\u3054\u3068\u306b\u3001\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u306f\u975e\u8ab2\u7a0e<\/strong><strong>\uff08\u66a6\u5e74\u8d08\u4e0e\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u975e\u8ab2\u7a0e\u67a0<\/th>\n<td>110\u4e07\u5186\/\u5e74\u9593<\/td>\n<\/tr>\n<tr>\n<th>\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9<\/th>\n<td>\u30fb<strong>\u6bce\u5e74\u5c11\u3057\u305a\u3064\u8d08\u4e0e\u3092\u9032\u3081\u305f\u3044<\/strong>\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9<\/th>\n<td>\u30fb\u6bce\u5e74\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3082\u3089\u3046\u4eba\u3054\u3068\u306b\u3001\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u306f\u975e\u8ab2\u7a0e<\/strong><strong>\u3068\u306a\u308a\u3001\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u4f7f\u3063\u3066\u9577\u5e74\u306b\u308f\u305f\u308a\u8d08\u4e0e\u3092\u3059\u308c\u3070\u3001\u304b\u306a\u308a\u306e\u8ca1\u7523\u3092\u7121\u7a0e\u3067\u6b21\u306e\u4e16\u4ee3\u306b\u79fb\u3059\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u3092\u4e00\u5ea6\u306b\u6e21\u3059\u3088\u308a\u306f\u3001\u6bce\u5e74\u5c11\u3057\u305a\u3064\u6e21\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u3044\u3046\u65b9\u306b\u3082\u304a\u52e7\u3081\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n<p>\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u3001<u><strong>\u8d08\u4e0e\u3092\u884c\u3046\u3054\u3068\u306b\u5951\u7d04\u66f8\u3092\u4f5c\u3063\u3066\u304a\u304f\u3053\u3068<\/strong><\/u>\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001<u>\u6bce\u5e74\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u304c\u3081\u3093\u3069\u3046\u3060\u304b\u3089\u3068\u8a00\u3063\u3066\u3001\u300c\u4eca\u5f8c10\u5e74\u306b\u308f\u305f\u308a\u3001\u6bce\u5e74100\u4e07\u5186\u3092\u8d08\u4e0e\u3059\u308b\u300d\u3068\u3044\u3046\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3057\u307e\u3046\u3068\u300110<\/u><u>\u5e74\u306b\u308f\u305f\u308a100\u4e07\u5186\u305a\u3064\u306e\u7d66\u4ed8\u3092\u3059\u308b\u3068\u3044\u3046\u5b9a\u671f\u91d1\u7d66\u4ed8\u5951\u7d04\u306b\u57fa\u3065\u304f\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8d08\u4e0e<\/u><u>\u3068\u307f\u306a\u3055\u308c\u3066\u3001\u4e00\u62ec\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/u>\u9762\u5012\u3067\u3082\u3001<strong>\u6bce\u5e74\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/how-to-give-gifts-during-your-lifetime\">\u751f\u524d\u8d08\u4e0e\u306e\u6b63\u3057\u3044\u3084\u308a\u65b9\uff5c\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee<\/a><\/p>\n<h3 id=\"e1y47ufkwqfrfh6j43vzrg\">3-2.\u7279\u4f8b\u3092\u4f7f\u3046<\/h3>\n<p>\u4e0b\u306e\u8868\u306f\u3001<u>\u89aa\u5b50\u9593\u3067\u8d08\u4e0e\u3059\u308b\u969b\u306b\u4f7f\u3048\u308b<\/u><strong><u>\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308b\u5236\u5ea6<\/u><\/strong>\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u4e0a\u3067\u8aac\u660e\u3057\u305f2\u3064\u306e\u65b9\u6cd5\u306e\u3088\u3046\u306b\u3001\u5fc5\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u3042\u308b\u3044\u306f\u3001\u6bce\u5e74\u5c11\u3057\u305a\u3064\u8d08\u4e0e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001<strong><u>\u4e00\u62ec\u3067\u5927\u304d\u306a\u91d1\u984d\u3092\u8d08\u4e0e\u3057\u305f\u3044\u5834\u5408\u306b\u304a\u52e7\u3081\u306e\u65b9\u6cd5<\/u><\/strong>\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305d\u308c\u305e\u308c\u3001\u9069\u7528\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u8981\u4ef6\u3092\u898b\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u30bf\u30a4\u30c8\u30eb\u306b\u30ea\u30f3\u30af\u3092\u8cbc\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u78ba\u8a8d\u306e\u4e0a\u3067\u9069\u7528\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<table width=\"100%\" style=\"width: 100%; height: 228px;\">\n<tbody>\n<tr style=\"height: 23px;\">\n<th style=\"height: 23px; width: 26.2914%;\"><\/th>\n<th style=\"width: 12.1908%; height: 23px;\">\u975e\u8ab2\u7a0e\u67a0<\/th>\n<th style=\"width: 45.3613%; height: 23px;\">\u6982\u8981<\/th>\n<th style=\"height: 23px; width: 16.1141%;\">\u671f\u9650<\/th>\n<\/tr>\n<tr style=\"height: 46px;\">\n<th style=\"height: 46px; width: 26.2914%;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/a><\/th>\n<td style=\"width: 12.1908%; height: 46px;\">2,500\u4e07\u5186<\/td>\n<td style=\"width: 45.3613%; height: 46px;\">\u30fb\u76f8\u7d9a\u767a\u751f\u6642\u306b\u76f8\u7d9a\u7a0e\u306b\u52a0\u7b97\u3055\u308c\u308b<br \/>\n\u30fb<strong><u>\u4ee4\u548c6\u5e74\u5206\u4ee5\u964d\u306e\u8d08\u4e0e\u3088\u308a\u5e74110\u4e07\u306e\u57fa\u790e\u63a7\u9664\u304c\u65b0\u8a2d\u3055\u308c\u3001\u975e\u8ab2\u7a0e\u67a0\u306e\u8a08\u7b97\u3082\u3001\u76f8\u7d9a\u6642\u306b\u52a0\u7b97\u3055\u308c\u308b\u984d\u3082\u3001\u57fa\u790e\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3068\u306a\u3063\u305f\u3002<\/u><\/strong><\/td>\n<td style=\"height: 46px; width: 16.1141%;\">&#8211;<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<th style=\"height: 67px; width: 26.2914%;\"><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: 12.1908%; height: 67px;\">1,500\u4e07\u5186<\/td>\n<td style=\"width: 45.3613%; height: 67px;\">\u30fb\u5c02\u7528\u306e\u4fe1\u8a17\u53e3\u5ea7\u3067\u306e\u7ba1\u7406\u304c\u5fc5\u8981<\/p>\n<p>\u30fb30\u6b73\u307e\u3067\u306b\u4f7f\u3044\u5207\u308c\u306a\u304b\u3063\u305f\u6b8b\u91d1\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b<\/p>\n<\/td>\n<td style=\"height: 67px; width: 16.1141%;\">2026\u5e743\u670831\u65e5<\/td>\n<\/tr>\n<tr style=\"height: 46px;\">\n<th style=\"height: 46px; width: 26.2914%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td style=\"width: 12.1908%; height: 46px;\">\u6700\u59271,000\u4e07\u5186<\/td>\n<td style=\"width: 45.3613%; height: 46px;\">\u30fb\u4f4f\u5b85\u8cc7\u91d1\u306b\u5145\u3066\u308b\u5fc5\u8981\u3042\u308a<br \/>\n\u30fb\u53d6\u5f97\u3084\u5c45\u4f4f\u306b\u671f\u9650\u3042\u308a<\/td>\n<td style=\"height: 46px; width: 16.1141%;\">2026\u5e7412\u670831\u65e5<\/td>\n<\/tr>\n<tr style=\"height: 46px;\">\n<th style=\"height: 46px; width: 26.2914%;\"><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: 12.1908%; height: 46px;\">1,000\u4e07\u5186<br \/>\n\uff08\u7d50\u5a5a\u8cbb\u7528\u306f300\u4e07\u5186\u304c\u9650\u5ea6\uff09<\/td>\n<td style=\"width: 45.3613%; height: 46px;\">\u30fb\u5c02\u7528\u306e\u4fe1\u8a17\u53e3\u5ea7\u3067\u306e\u7ba1\u7406\u304c\u5fc5\u8981<br \/>\n\u30fb\u5951\u7d04\u4e2d\u306b\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u308b\u3068\u672a\u4f7f\u7528\u6b8b\u91d1\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b<\/td>\n<td style=\"height: 46px; width: 16.1141%;\">2027\u5e743\u670831\u65e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"gqh7871073oflyymby8m6j\">4.\u89aa\u5b50\u9593\u3067\u610f\u56f3\u305b\u305a\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001<strong>\u89aa\u5b50\u9593\u306b\u304a\u3044\u3066\u610f\u56f3\u305b\u305a\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9<\/strong>\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3069\u308c\u3082\u3001\u65e5\u5e38\u3067\u4f55\u6c17\u306a\u304f\u884c\u308f\u308c\u3066\u3057\u307e\u3044\u304c\u3061\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002\u300c\u60f3\u5b9a\u5916\u306e\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3063\u305f\uff01\u300d\u3068\u3044\u3046\u4e8b\u614b\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<u>\u203b\u672c\u7ae0\u3067\u7d39\u4ecb\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u3001<\/u><u>\u7279\u4f8b\u7b49\u306f\u3044\u305a\u308c\u3082\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"vimahynejxu4bw9l3uqyr\">4-1.\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306e\u4ed5\u9001\u308a\u3092\u5225\u306e\u7528\u9014\u3067\u4f7f\u3063\u3066\u3057\u307e\u3063\u305f<\/h3>\n<p><a href=\"#i1lb6z9uhyeowjxwgykpk\" target=\"_self\">\uff11\u7ae0<\/a>\u3067\u3082\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001<strong>\u751f\u6d3b\u8cbb\u3084\u6388\u696d\u6599\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u3092\u3001\u8caf\u84c4\u3084\u6295\u8cc7\u306a\u3069\u306b\u4f7f\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong>\u89aa\u304b\u3089\u5b50\u4f9b\u3078\u306e\u4ed5\u9001\u308a\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5b50\u4f9b\u304b\u3089\u89aa\u3078\u306e\u4ed5\u9001\u308a\u3082\u540c\u69d8\u3067\u3059\u3002<u>\u3082\u3089\u3063\u305f\u4eba\u306f\u305d\u308c\u3092\u3057\u3063\u304b\u308a\u8a8d\u8b58\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<h3 id=\"cdrsvtqe33ebfssii3x0q5\">4-2.\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f<\/h3>\n<p><a href=\"#5yhbn0lsf9b3xatq4aq0do\" target=\"_self\">3-1.\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u306b\u3059\u308b<\/a>\u3067\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001<strong>\u305d\u308c\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u3001<\/strong><strong>\u8d08\u4e0e\u7a0e\u7533\u544a\u3092\u884c\u3044\u3001\u8d08\u4e0e\u7a0e\u3092\u304a\u3055\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u73fe\u91d1\u306e\u5834\u5408\u306f\u308f\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u304c\u3001\u4f8b\u3048\u3070<u>\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5834\u5408\u3082\u3001\u8a72\u5f53\u306e\u91d1\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5b50\u3069\u3082\u304c\u652f\u6255\u3046\u3079\u304d\u30ed\u30fc\u30f3\u3092\u652f\u6255\u3063\u3066\u3082\u3089\u3063\u305f<\/li>\n<li>\u8eca\u3092\u8cb7\u3063\u3066\u3082\u3089\u3063\u305f<\/li>\n<li>\u5b50\u3069\u3082\u304c\u652f\u6255\u3046\u3079\u304d\u30ea\u30d5\u30a9\u30fc\u30e0\u8cc7\u91d1\u3092\u51fa\u3057\u3066\u3082\u3089\u3063\u305f<\/li>\n<li>\u5b50\u3069\u3082\u304c\u8fd4\u6e08\u3059\u3079\u304d\u501f\u91d1\u3092\u8fd4\u6e08\u3057\u3066\u3082\u3089\u3063\u305f\uff08\u5b50\u3069\u3082\u304c\u751f\u6d3b\u306b\u56f0\u7aae\u3057\u3066\u3044\u3066\u3001\u660e\u3089\u304b\u306b\u8fd4\u6e08\u304c\u4e0d\u53ef\u80fd\u306a\u72b6\u614b\u306e\u5834\u5408\u306b\u306f\u304b\u304b\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002\uff09<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"9wztqfymccir9d3nd19tgs\">4-3.\u5e02\u5834\u4fa1\u683c\u3068\u304b\u3051\u96e2\u308c\u305f\u4f4e\u3044\u5024\u6bb5\u3067\u58f2\u3063\u3066\u3082\u3089\u3063\u305f\uff08\u571f\u5730\u30fb\u5bb6\u5c4b\u7b49\u4ee5\u5916\uff09<\/h3>\n<p><strong>\u9ad8\u984d\u306a\u7f8e\u8853\u54c1\u3084\u5b9d\u98fe\u54c1\u3092\u89aa\u304b\u3089\u683c\u5b89\u3067\u8b72\u3063\u3066\u3082\u3063\u305f\u5834\u5408\u306b\u3082\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u8b72\u3063\u3066\u3082\u3089\u3063\u305f\u6642\u70b9\u3067\u306e\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3068\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u5dee\u984d\u90e8\u5206\u304c110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3059\u3002\u3053\u3053\u3067\u3044\u3046\u8a55\u4fa1\u984d\u3068\u306f\u76f8\u7d9a\u8ca1\u7523\u306e\u3088\u3046\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u8a55\u4fa1\u3057\u305f\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u306b\u8cc7\u529b\u304c\u306a\u304f\u501f\u91d1\u3092\u8fd4\u6e08\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308a\u3001\u305d\u306e\u8fd4\u6e08\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u6276\u990a\u7fa9\u52d9\u8005\u304b\u3089\u8b72\u308a\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u8d08\u4e0e\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-assessment-amount\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u4ed6\u306e\u4fa1\u984d\u3068\u306e\u9055\u3044\u3001\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4423.htm\">No.4423\u2003\u500b\u4eba\u304b\u3089\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u8ca1\u7523\u3092\u8b72\u308a\u53d7\u3051\u305f\u3068\u304d<\/a><\/p>\n<h3 id=\"qa3o6xcmi1d1iv4ophpf94\">4-4.\u571f\u5730\u306e\u540d\u7fa9\u3092\u5b50\u4f9b\u306b\u5909\u3048\u305f<\/h3>\n<p><strong>\u571f\u5730\u306e\u540d\u7fa9\u3092\u89aa\u304b\u3089\u5b50\u4f9b\u306b\u5909\u66f4\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u89aa\u304c\u571f\u5730\u3092\u5b50\u4f9b\u306b\u7121\u511f\u3067\u8b72\u6e21\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\u3089\u3001\u305d\u306e\u8a55\u4fa1\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u683c\u3067\u8b72\u308a\u53d7\u3051\u305f\u6642\u3082\u540c\u69d8\u306b\u3001\u571f\u5730\u306e\u6642\u4fa1\u3068\u5b9f\u969b\u306b\u8b72\u308a\u53d7\u3051\u305f\u4fa1\u683c\u306e\u5dee\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3066\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u300c\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u300d\u306b\u4e00\u7fa9\u7684\u306a\u5b9a\u7fa9\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u7a0e\u7406\u58eb\u3084\u5c02\u9580\u696d\u8005\u3078\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-gifts-during-life-real-estate\" target=\"_blank\" rel=\"noopener\">\u4e0d\u52d5\u7523\u306f\u751f\u524d\u8d08\u4e0e\u3059\u3079\u304d\uff1f\u304a\u3059\u3059\u3081\u30b1\u30fc\u30b9\u30fb\u751f\u524d\u8d08\u4e0e\u306e\u3084\u308a\u65b9\u3092\u89e3\u8aac<\/a><\/p>\n<h3 id=\"cv6ofo2xfeppf430yedts\">4-5.\u89aa\u306e\u8eca\u3092\u3082\u3089\u3063\u305f<\/h3>\n<p><strong>\u89aa\u304c\u4f7f\u3063\u3066\u3044\u308b\u8eca\u3092\u3082\u3089\u3063\u305f\u5834\u5408\u3001\u4e2d\u53e4\u8eca\u8ca9\u58f2\u696d\u8005\u306a\u3069\u304c\u51fa\u3059\u305d\u306e\u8eca\u306e\u67fb\u5b9a\u4fa1\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong>\u305f\u3060\u3057\u3001\u300c\u3082\u3089\u3063\u305f\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u89aa\u304b\u3089\u5b50\u306b\u8eca\u306e\u540d\u7fa9\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u3067\u3059\u3002\u89aa\u306e\u540d\u7fa9\u306e\u307e\u307e\u3001\u5b50\u4f9b\u304c\u501f\u308a\u3066\u4f7f\u3046\u5834\u5408\u306b\u306f\u8d08\u4e0e\u306b\u3042\u305f\u308a\u307e\u305b\u3093\u306e\u3067\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u3001\u305d\u306e\u8eca\u3092\u5f15\u304d\u7d99\u3050\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"j99ughwrlisxcoamgkrlm\">4-6.\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3063\u305f<\/h3>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u306f\u3001\u5b9f\u969b\u306e\u304a\u91d1\u306e\u6240\u6709\u8005\u3068\u540d\u7fa9\u304c\u7570\u306a\u308b\u9810\u91d1\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002 \u4f8b\u3048\u3070\u3001\u300c\u5b50\u3069\u3082\u306e\u540d\u7fa9\u3067\u53e3\u5ea7\u3092\u4f5c\u3063\u3066\u3001\u4e00\u65b9\u7684\u306b\u89aa\u304c\u304a\u91d1\u3092\u632f\u308a\u8fbc\u3080\u300d\u306a\u3069\u304c\u305d\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u4e00\u898b\u8d08\u4e0e\u306b\u3082\u898b\u3048\u307e\u3059\u304c\u3001\u8d08\u4e0e\u306f\u3042\u3052\u308b\u4eba\u3068\u3082\u3089\u3063\u305f\u4eba\u53cc\u65b9\u306e\u5408\u610f\u304c\u5fc5\u8981\u3067\u3059\u304b\u3089\u3001\u9810\u91d1\u306e\u5b58\u5728\u3092\u5b50\u4f9b\u304c\u77e5\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3067\u3059\u304b\u3089\u3001<strong>\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u5b9f\u8cea\u89aa\u306e\u8ca1\u7523\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u3001\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br 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id=\"jpuaz8d9bbqlvq4u0b0z\">4-7.\u89aa\u5b50\u9593\u3067\u8fd4\u6e08\u4e88\u5b9a\u306e\u306a\u3044\u3001\u307e\u305f\u306f\u591a\u984d\u306e\u8cb8\u3057\u501f\u308a\u3092\u884c\u3063\u305f<\/h3>\n<p>\u5b50\u4f9b\u304c\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u6642\u3001\u3042\u308b\u3044\u306f\u8d77\u696d\u3059\u308b\u6642\u306a\u3069\u306b\u3001\u5b50\u4f9b\u304c\u89aa\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308b\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002<u>\u501f\u91d1\u3068\u3044\u3046\u7269\u306f\u672c\u6765\u300c\u8d08\u4e0e\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u901a\u5e38\u7a0e\u91d1\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/u>\u3057\u304b\u3057\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f<strong>\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u30fb<span 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