{"id":5760,"date":"2025-04-11T09:00:02","date_gmt":"2025-04-11T00:00:02","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5760"},"modified":"2025-07-09T13:44:32","modified_gmt":"2025-07-09T04:44:32","slug":"gift-grandchild","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-grandchild","title":{"rendered":"\u5b6b\u3078\u306e\u8d08\u4e0e\u3067\u5f97\u3089\u308c\u308b\u5b09\u3057\u3044\u52b9\u679c\u3068\u306f\uff1f\u7a0e\u91d1\u30fb\u6ce8\u610f\u70b9\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u5b6b\u3078\u8d08\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304c\u3001\u7a0e\u91d1\u3084\u6ce8\u610f\u70b9\u3092\u77e5\u308a\u305f\u3044\u2026\u300d<br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u30cb\u30fc\u30ba\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong>\u304a\u5b6b\u3055\u3093\u3078\u306e\u8d08\u4e0e\u306b\u306f\u3001<span style=\"color: #e25041;\">\u6559\u80b2\u30fb\u7d50\u5a5a\u306a\u3069\u306e\u8cc7\u91d1\u30cb\u30fc\u30ba\u3092\u63f4\u52a9\u3067\u304d<\/span>\u3001<span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3068\u3044\u3046\u5b09\u3057\u3044\u52b9\u679c\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u8d08\u4e0e\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u7a0e\u91d1\u306e\u77e5\u8b58\u306f\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u8d08\u4e0e\u3059\u308b\u4e0a\u3067\u6c17\u3092\u4ed8\u3051\u305f\u65b9\u304c\u3088\u3044\u30dd\u30a4\u30f3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001<u>\u304a\u5b6b\u3055\u3093\u3078\u8d08\u4e0e\u3059\u308b\u4e0a\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044<\/u><u>\u7a0e\u91d1\u306e\u77e5\u8b58\u30fb\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/u>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u304a\u5b6b\u3055\u3093\u3078\u8d08\u4e0e\u3059\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u77e5\u8b58\u3092\u8eab\u306b\u7740\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"mgg9lsq56da4iscxi7btms\">1.\u5b6b\u3078\u306e\u8d08\u4e0e\u3067\u5f97\u3089\u308c\u308b\uff12\u3064\u306e\u52b9\u679c<\/h2>\n<p>\u304a\u5b6b\u3055\u3093\u3078\u306e\u8d08\u4e0e\u3067\u5f97\u3089\u308c\u308b\uff12\u3064\u306e\u52b9\u679c\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/04\/dnmcqvzcjql-1734073025.jpg\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"6c3kxmhuda602vqtmsgzufp\">1-1.\u3010\u52b9\u679c\uff11\u3011\u5b6b\u306e\u6559\u80b2\u30fb\u7d50\u5a5a\u306a\u3069\u306e\u8cc7\u91d1\u30cb\u30fc\u30ba\u3092\u63f4\u52a9\u3067\u304d\u308b<\/h3>\n<p>\u30e1\u30ea\u30c3\u30c8\u306e\uff11\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u304a\u5b6b\u3055\u3093\u306e\u6559\u80b2\u30fb\u7d50\u5a5a\u306a\u3069\u306e\u8cc7\u91d1\u30cb\u30fc\u30ba\u3092\u63f4\u52a9\u3067\u304d\u308b<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u304a\u5b6b\u3055\u3093\u304c\u6210\u9577\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u6559\u80b2\u8cc7\u91d1\u30fb\u7d50\u5a5a\u8cc7\u91d1\u306a\u3069\u69d8\u3005\u306a\u8cc7\u91d1\u30cb\u30fc\u30ba\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/ippan\/kyoikuhi\/cost.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u653f\u7b56\u516c\u5eab\u306eHP<\/a>\u306b\u3088\u308b\u3068\u3001\u6559\u80b2\u8cbb\u306f\u5e7c\u7a1a\u5712\u304b\u3089\u5927\u5b66\u307e\u3067\u5168\u3066\u516c\u7acb\u306e\u5834\u5408\u3067\u7d04822.5\u4e07\u5186\u3001\u5168\u3066\u79c1\u7acb\u306e\u5834\u5408\u306f\u7d042307.5\u4e07\u5186\u304b\u304b\u308a\u307e\u3059\u3002\u4e00\u5ea6\u306b\u304b\u304b\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u306f\u3044\u3048\u3001\u5927\u304d\u306a\u51fa\u8cbb\u3067\u3042\u308b\u3053\u3068\u306b\u306f\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"https:\/\/zexy.net\/mar\/manual\/kiso_okane\/chapter1.html\" target=\"_blank\" rel=\"noopener\">\u30bc\u30af\u30b7\u30a3\u306eHP<\/a>\u306b\u3088\u308b\u3068\u3001\u7d50\u5a5a\u8cbb\u7528\u306e\u5e73\u5747\u306f415\u4e07\u5186\u3082\u304b\u304b\u308a\u3001\u5e74\u82e5\u3044\u65b0\u90ce\u65b0\u5a66\u306b\u306f\u5927\u304d\u306a\u51fa\u8cbb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><strong>\u6559\u80b2\u8cbb<\/strong><\/th>\n<td>\u5e7c\u7a1a\u5712\u304b\u3089\u5927\u5b66\u307e\u3067\u5168\u3066\u516c\u7acb\u3067<strong><u>\u7d04822.5\u4e07\u5186<\/u><\/strong><br \/>\n\u5e7c\u7a1a\u5712\u304b\u3089\u5927\u5b66\u307e\u3067\u5168\u3066\u79c1\u7acb\u3067<strong><u>\u7d042307.5\u4e07\u5186<\/u><\/strong><\/td>\n<\/tr>\n<tr>\n<th><strong>\u7d50\u5a5a\u8cbb\u7528<\/strong><\/th>\n<td><strong><u>\u5e73\u5747415\u4e07\u5186<\/u><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306a\u6559\u80b2\u8cc7\u91d1\u3084\u7d50\u5a5a\u8cc7\u91d1\u3068\u3044\u3063\u305f\u8cc7\u91d1\u30cb\u30fc\u30ba\u3092\u63f4\u52a9\u3059\u308b\u3053\u3068\u306f\u3001\u53ef\u611b\u3044\u304a\u5b6b\u3055\u3093\u306e\u305f\u3081\u306b\u306a\u308b\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3001\u624b\u5869\u306b\u304b\u3051\u3066\u80b2\u3066\u3066\u304d\u305f\u304a\u5b50\u3055\u3093\u3092\u63f4\u52a9\u3059\u308b\u3053\u3068\u306b\u3082\u7e4b\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"qu1hszsk7gmkzyog2w3bms\">1-2.\u3010\u52b9\u679c\uff12\u3011\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p>\u52b9\u679c\u306e\uff12\u3064\u76ee\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u304a\u5b6b\u3055\u3093\u3078\u306e\u8d08\u4e0e\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u52b9\u679c\u3092\u3082\u305f\u3089\u3057\u3001\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\uff11<\/th>\n<td>\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th>\uff12<\/th>\n<td>\u5b6b\u3078\u306e\u751f\u524d\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<th>\uff13<\/th>\n<td>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u3092\u4e00\u4ee3\u98db\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"8li9mt01h6n5jnljxszccm\">\u2460\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/h4>\n<p>\u304a\u5b6b\u3055\u3093\u3078\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308c\u3070\u3001<strong>\u751f\u524d\u8d08\u4e0e\u3057\u305f\u5206\u3060\u3051\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u4f8b\u3048\u30705,000\u4e07\u5186\u306e\u8ca1\u7523\u3092\u6301\u3064\u4eba\u304c\u3001\u5b6b\u3078500\u4e07\u5186\u306e\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3048\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u30925,000\u4e07\u5186\u304b\u30894,500\u4e07\u5186\u3078\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u6e1b\u3063\u305f\u7d50\u679c\u300120\u4e07\u5186\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff08\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u5b50\u4f9b\uff13\u4eba\u3068\u60f3\u5b9a\u3057\u3066\u8a66\u7b97\uff09<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/04\/va8cvoy5dwc-1743559982.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"2ui3fx8gv0490trp5rybg7\">\u2461\u5b6b\u3078\u306e\u751f\u524d\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u306a\u3044<\/h4>\n<p><strong>\u5b6b\u3078\u306e\u751f\u524d\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u4ea1\u304f\u306a\u308b\u524d3-7\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u4eba\u306b\u884c\u3063\u305f\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306b\u76f8\u7d9a\u4eba\u306b\u884c\u3063\u305f\u8d08\u4e0e\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<u>\u4e00\u822c\u7684\u306b\u5b6b\u306f\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><br \/>\n\u5b6b\u3078\u306e\u8d08\u4e0e\u3067\u3042\u308c\u3070\u3001\u305f\u3068\u3048\u8d08\u4e0e\u5f8c3-7\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u52a0\u7b97\u3055\u308c\u305a\u3001\u76f8\u7d9a\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e74\u9593110\u4e07\u5186\u306e\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u5185\u3067\u3001\u5b6b\u3078\u4f55\u5ea6\u3082\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u8d08\u4e0e\u7a0e\u3092\u6255\u308f\u305a\u306b\u78ba\u5b9f\u306b\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u4f8b\u5916\u3068\u3057\u3066\u3001\u5b6b\u3082\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li>\u5b6b\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u306b\u306a\u3063\u3066\u3044\u3066\u907a\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/li>\n<li>\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308a\u907a\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/li>\n<li>\u907a\u8a00\u66f8\u3067\u5b6b\u306b\u8ca1\u7523\u3092\u6b8b\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306e\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306b\u5b6b\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u5b6b\u304c\u88ab\u76f8\u7d9a\u4eba\u3092\u7279\u5b9a\u8d08\u4e0e\u8005\u3068\u3057\u3066\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<br \/>\n\uff08\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u76f8\u7d9a\u6642\u306b\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002\u4fbf\u5b9c\u4e0a\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u3002\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4161\u2003\u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\u3068\u7a0e\u984d\u63a7\u9664\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-reform#i\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8a08\u7b97\u306b\u52a0\u7b97\u3059\u308b\u66a6\u5e74\u8ab2\u7a0e\u8d08\u4e0e\u306e\u52a0\u7b97\u671f\u9593\u7b49\u306e\u898b\u76f4\u3057<\/a><\/p>\n<h4 id=\"5kyh1acg7t3fcrlzli9qk\">\u2462\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u3092\u4e00\u4ee3\u98db\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/h4>\n<p><strong>\u5b6b\u3078\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u3092\u4e00\u4ee3\u98db\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u300c\u89aa\u304b\u3089\u5b50\u3001\u5b50\u304b\u3089\u5b6b\u300d\u3068\uff12\u56de\u306e\u76f8\u7d9a\u304c\u884c\u308f\u308c\u3001\u76f8\u7d9a\u7a0e\u306f\uff12\u56de\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<u>\u89aa\u304b\u3089\u5b6b\u3078\u8d08\u4e0e\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u300c\u89aa\u304b\u3089\u5b50\u300d\u3078\u306e\u76f8\u7d9a\u3092\u7701\u304f\u3053\u3068\u304c\u3067\u304d\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u3092\u4e00\u4e16\u4ee3\u98db\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/04\/dccszhnd1c-1734073922.png\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"zoamn4x8wri4b8tisyazby\">2.\u5b6b\u3078\u306e\u8d08\u4e0e\u306f\u539f\u5247110\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u304a\u5b6b\u3055\u3093\u3078\u306e\u8d08\u4e0e\u306f\u539f\u5247110\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u3057\u305f\u984d\u304c110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"j47zvez3hiqw5p7q1q8\">2-1.110\u4e07\u5186\u3092\u8d85\u3048\u305f\u3089\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n<p>\u88cf\u3092\u8fd4\u3057\u305f\u3088\u3046\u306a\u8a00\u3044\u65b9\u3068\u306a\u308a\u307e\u3059\u304c\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u3057\u305f\u984d\u304c<strong>110\u4e07\u5186\u3092\u8d85\u3048\u305f\u3089\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u3001<u>\u304a\u5b6b\u3055\u3093\u304c\u672a\u6210\u5e74\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u4e00\u822c\u7a0e\u7387\u3001\u6210\u5e74\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u7279\u4f8b\u7a0e\u7387<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff08\u6210\u5e74\u8005\u3068\u306f\u8d08\u4e0e\u3055\u308c\u308b\u5e74\u306e1\u67081\u65e5\u306b18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\uff09<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 39.3953%;\">\u5b6b\u304c\u672a\u6210\u5e74\u8005\u306e\u5834\u5408<\/th>\n<td style=\"width: 60.6047%;\">\u4e00\u822c\u7a0e\u7387<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 39.3953%;\">\u5b6b\u304c\u6210\u5e74\u8005\u306e\u5834\u5408<\/th>\n<td style=\"width: 60.6047%;\">\u7279\u4f8b\u7a0e\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u3001\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868\u3092\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-gift-tax-rate\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868\u4ed8\u304d\uff5c\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"dvvyyys7mnjsqqwelsnsa\">2-2.\u5fc5\u8981\u306a\u90fd\u5ea6\u6e21\u3059\u751f\u6d3b\u8cbb\u30fb\u5b66\u8cbb\u306b\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/h3>\n<p>\u305f\u3060\u3057\u3001<strong>\u304a\u5b6b\u3055\u3093\u3078\u5fc5\u8981\u306a\u90fd\u5ea6\u3001\u76f4\u63a5\u3053\u308c\u3089\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u751f\u6d3b\u8cbb\u30fb\u5b66\u8cbb\u3092\u6e21\u3059\u306e\u3067\u3042\u308c\u3070\u3001\u305f\u3068\u3048\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u76f4\u63a5\u3053\u308c\u3089\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u3001\u5fc5\u8981\u306a\u90fd\u5ea6\u6e21\u3059\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u751f\u6d3b\u8cbb\u30fb\u5b66\u8cbb\u306f\u3001\u300c\u6276\u990a\u7fa9\u52d9\u3092\u5168\u3046\u3059\u308b\u305f\u3081\u306e\u53d7\u3051\u6e21\u3057\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u3067\u3001\u8d08\u4e0e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8d08\u4e0e\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30011\u67081\u65e5\uff5e12\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u5b6b\u306e\u79c1\u7acb\u4e2d\u5b66\u306e\u5165\u5b66\u8a66\u9a13\u4ee3\u3068\u3057\u306610\u4e07\u5186\u3001\u5165\u5b66\u91d1\u3068\u3057\u306630\u4e07\u5186\u3001\u6388\u696d\u6599\u3068\u3057\u3066100\u4e07\u5186\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u5b6b\u3078\u306e\u8cc7\u91d1\u63f4\u52a9\u984d\u306f140\u4e07\u5186\u3068\u306a\u308a\u3001110\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306f\u5fc5\u8981\u306a\u90fd\u5ea6\u3001\u5b66\u8cbb\u3092\u6e21\u3057\u305f\u3068\u8003\u3048\u308b\u306e\u3067\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/07\/uh2cp47x1r-9155f748afe4.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"f5q60bkczn9pb0m4j5cq9d\">2-3.\u8d08\u4e0e\u7a0e\u306e\u5236\u5ea6\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3059\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u3092\u6255\u308f\u305a\u306b\u4e00\u62ec\u3067\u5b6b\u3078\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b<\/h3>\n<p>\u3055\u3089\u306b\u3001<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u5236\u5ea6\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3059\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u3092\u6255\u308f\u305a\u306b\u4e00\u62ec\u3067\u5b6b\u3078\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059<\/span><\/strong><span style=\"color: #e25041;\">\u3002<\/span><\/p>\n<p>\u5fc5\u8981\u306a\u90fd\u5ea6\u3067\u306f\u306a\u304f\u3001\u300c\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u3092\u4e00\u62ec\u3067\u6e21\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u30cb\u30fc\u30ba\u304c\u3042\u308b\u4eba\u306f\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u5236\u5ea6\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3059\u308c\u3070\u30011,000\u4e07\u5186\u30fb2,500\u4e07\u5186\u306a\u3069\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u3092\u3001\u8d08\u4e0e\u7a0e\u3092\u6255\u308f\u305a\u306b\u4e00\u62ec\u3067\u8d08\u4e0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u5236\u5ea6\u30fb\u7279\u4f8b\u306e\u540d\u79f0<\/th>\n<th>\u8d08\u4e0e\u7a0e\u3092\u6255\u308f\u305a\u306b<br \/>\n\u4e00\u62ec\u3067\u5b6b\u3078\u6e21\u305b\u308b\u984d<\/th>\n<th>\u9069\u7528\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u30b1\u30fc\u30b9<\/th>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/td>\n<td><strong><u>2500\u4e07\u5186<\/u><\/strong><br \/>\n\u203b\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u5f15\u3044\u305f\u91d1\u984d\u306e\u7d2f\u8a08\u304c2500\u4e07\u5186\u307e\u3067<br \/>\n\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b<br \/>\n\uff08\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u5f15\u3044\u305f\u6b8b\u984d\u304c\u52a0\u7b97\uff09<\/td>\n<td>\u8d08\u4e0e\u8005\u304c\u9ad8\u9f62\u306e\u5834\u5408<br \/>\n\u4eca\u5f8c\u5024\u4e0a\u304c\u308a\u304c\u4e88\u60f3\u3055\u308c\u308b\u8cc7\u7523\u3092\u8d08\u4e0e\u3057\u305f\u3044\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/td>\n<td><strong><u>1000\u4e07\u5186<\/u><\/strong><br \/>\n\uff08\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\u306e\u5834\u5408\uff09<\/td>\n<td>\u4f4f\u5b85\u3092\u8cfc\u5165\u30fb\u30ea\u30d5\u30a9\u30fc\u30e0\u7b49\u3092\u3059\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/td>\n<td><strong><u>1500\u4e07\u5186<\/u><\/strong><\/td>\n<td>\u4e00\u62ec\u3067\u6559\u80b2\u8cc7\u91d1\u3092\u6e21\u3057\u305f\u3044\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/td>\n<td><strong><u>\u5408\u8a081000\u4e07\u5186<\/u><\/strong><br \/>\n\uff08\u7d50\u5a5a\u8cc7\u91d1\u306f\u4e0a\u9650300\u4e07\u5186\uff09<\/td>\n<td>\u4e00\u62ec\u3067\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u3092\u6e21\u3057\u305f\u3044\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-exempt\" target=\"_blank\" rel=\"noopener\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"ljk13qb735mik54jq49tl\">3.\u5b6b\u3078\u8d08\u4e0e\u3059\u308b\u6642\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\uff15\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u5b6b\u3078\u8d08\u4e0e\u3059\u308b\u6642\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u6ce8\u610f\u70b9\uff11<\/th>\n<td><a href=\"#9srtyhssnghepunnbzne8i\" target=\"_self\">\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u5fc5\u305a\u4f5c\u6210\u3059\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9\uff12<\/th>\n<td><a href=\"#4yf2es26itnmzs3l9b5s\" target=\"_self\">\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306f\u5b6b\u304c\u7ba1\u7406\u3059\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9\uff13<\/th>\n<td><a href=\"#c17l7kuje1taskibl4w4o\" target=\"_self\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u5fd8\u308c\u306a\u3044<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9\uff14<\/th>\n<td><a href=\"#yj7dt9v322i7g001xvwira\" target=\"_self\">\u4ed6\u306e\u89aa\u65cf\u3068\u306e\u9593\u3067\u4e0d\u516c\u5e73\u611f\u304c\u51fa\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9\uff15<\/th>\n<td><a href=\"#c2xr9yt3h4case7k9yv638\" target=\"_self\">\u81ea\u5206\u306e\u8001\u5f8c\u306e\u751f\u6d3b\u30d7\u30e9\u30f3\u3092\u8003\u3048\u305f\u4e0a\u3067\u8d08\u4e0e\u3059\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"qgjl2bp73s0ru6ifebgu3\">3-1.\u3010\u6ce8\u610f\u70b9\uff11\u3011\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u5fc5\u305a\u4f5c\u6210\u3059\u308b<\/h3>\n<p><strong>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u5fc5\u305a\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p><u>\u8d08\u4e0e\u306e\u6210\u7acb\u306f\u3001\u300c\u3042\u3052\u308b\u5074\u30fb\u3082\u3089\u3046\u5074\u306e\u5408\u610f\uff08\u5951\u7d04\uff09\u300d\u304c\u5fc5\u8981<\/u>\u3067\u3059\u3002<br \/>\n\u3053\u306e\u5408\u610f\uff08\u5951\u7d04\uff09\u306f\u53e3\u982d\u306e\u7d04\u675f\u3067\u3042\u3063\u3066\u3082\u6210\u7acb\u3057\u307e\u3059\u304c\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u308a<u>\u8a3c\u62e0\u3092\u6b8b\u3059<\/u>\u3053\u3068\u3067\u3001\u3042\u3052\u308b\u5074\u3068\u3082\u3089\u3046\u5074\u304c\u78ba\u304b\u306b\u5408\u610f\u3057\u305f\u3068\u3044\u3046\u76ee\u306b\u898b\u3048\u308b\u8a3c\u3092\u306e\u3053\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u5b6b\u3078\u306e\u8d08\u4e0e\u306b\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u3061\u3087\u3063\u3068\u5805\u82e6\u3057\u3044\u306a\u2026\u300d\u300c\u8eab\u5185\u3067\u305d\u3053\u307e\u3067\u3059\u308b\u5fc5\u8981\u3042\u308b\uff1f\u300d\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u3042\u306a\u305f\uff08\u8d08\u4e0e\u3059\u308b\u4eba\uff09\u306e\u6b7b\u5f8c\u3001\u5b6b\uff08\u8d08\u4e0e\u3055\u308c\u305f\u4eba\uff09\u3068\u305d\u306e\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3001<u>\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u305f\u969b\u306b\u540d\u7fa9\u9810\u91d1\u30fb\u5b9a\u671f\u8d08\u4e0e\u3067\u306f\u306a\u3044\u8a3c\u62e0\u306b\u3082\u306a\u308a\u307e\u3059<\/u>\u3002<\/p>\n<p>\u5b6b\u3078\u306e\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u5fc5\u305a\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2460\u91d1\u92ad\u306e\u8d08\u4e0e\u5951\u7d04\u66f8<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/jaanqrwrflp-1729560912.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"957\" height=\"1106\" \/><\/p>\n<h4>\u2461\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u5951\u7d04\u66f8<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/quh2y2bvm5-1742877341.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"1016\" height=\"1428\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/how-to-give-gifts-during-your-lifetime\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u306e\u6b63\u3057\u3044\u3084\u308a\u65b9\uff5c\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"jhyfpkroieroxlghnr79q\">3-2.\u3010\u6ce8\u610f\u70b9\uff12\u3011\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306f\u5b6b\u304c\u7ba1\u7406\u3059\u308b<\/h3>\n<p><strong>\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306f\u5b6b\u304c\u7ba1\u7406\u3092\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<p><a href=\"#qgjl2bp73s0ru6ifebgu3\" target=\"_self\">3-1<\/a>\u3067\u3082\u3054\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u8d08\u4e0e\u306f\u300c\u3042\u3052\u308b\u5074\u30fb\u3082\u3089\u3046\u5074\u306e\u5408\u610f\uff08\u5951\u7d04\uff09\u300d\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u5b6b\u304c\u540d\u7fa9\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u306b\u3001\u7956\u7236\u6bcd\u3067\u3042\u308b\u3042\u306a\u305f\u304c\u90fd\u5ea6\u304a\u91d1\u3092\u632f\u308a\u8fbc\u307f\u3001\u3042\u306a\u305f\u304c\u53e3\u5ea7\u3092\u7ba1\u7406\u3057\u3066\u3044\u305f\u5834\u5408\u3001<u>\u5b6b\u3078\u306e\u8d08\u4e0e\u3067\u306f\u306a\u304f\u540d\u7fa9\u9810\u91d1\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/u>\u3002<\/p>\n<p><u>\u540d\u7fa9\u9810\u91d1\u3068\u6271\u308f\u308c\u305f\u5834\u5408\u3001\u7956\u7236\u6bcd\u3067\u3042\u308b\u3042\u306a\u305f\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059<\/u>\u306e\u3067\u3001\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306f\u5fc5\u305a\u304a\u5b6b\u3055\u3093\u304c\u7ba1\u7406\u3092\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u304a\u5b6b\u3055\u3093\u304c\u672a\u6210\u5e74\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u89aa\u6a29\u8005\u3067\u3042\u308b\u606f\u5b50\u3055\u3093\u30fb\u5a18\u3055\u3093\u306b\u7ba1\u7406\u3092\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ln7mblva6qr5nqc787sbbk\">3-3.\u3010\u6ce8\u610f\u70b9\uff13\u3011\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u5fd8\u308c\u306a\u3044<\/h3>\n<p><strong>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u306e\u306f\u53d7\u8d08\u8005\uff08\u3082\u3089\u3063\u305f\u4eba\uff09\u3067\u3059\u306e\u3067\u3001\u304a\u5b6b\u3055\u3093\u304c\u6210\u4eba\u3067\u3042\u308c\u3070\u304a\u5b6b\u3055\u3093\u81ea\u8eab\u3001\u672a\u6210\u5e74\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u89aa\u6a29\u8005\u3067\u3042\u308b\u606f\u5b50\u3055\u3093\u30fb\u5a18\u3055\u3093\u304c\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d\u3092\u3057\u3066\u3042\u3052\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u30fb\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3001\u304a\u5b6b\u3055\u3093\u306b1,000\u4e07\u5186\u3092\u8d08\u4e0e\u3057\u305f\u306e\u306b\u3082\u62d8\u308f\u3089\u305a\u3001\u304a\u5b6b\u3055\u3093\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u3068\u3001<u>\u300c177\u4e07\u5186\uff0b\u52a0\u7b97\u7a0e\uff0b\u5ef6\u6ede\u7a0e\u300d\u304c\u8ab2\u7a0e<\/u>\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u5fc5\u305a\u671f\u9650\u5185\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u3088\u3046\u3001\u304a\u5b6b\u3055\u3093\u7b49\u306b\u4f1d\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 16.2182%;\">\u5bfe\u8c61\u8005<\/th>\n<td style=\"width: 83.6516%;\">1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e\u984d\u304c\u3001\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u305f\u53d7\u8d08\u8005\uff08\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u4eba\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 16.2182%;\">\u5834\u6240<\/th>\n<td style=\"width: 83.6516%;\">\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72<br \/>\n\u25a0<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u00a0\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a>\u3067\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 16.2182%;\">\u671f\u9650<\/th>\n<td style=\"width: 83.6516%;\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 16.2182%;\">\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 83.6516%;\">\u30fb\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8<br \/>\n\u30fb\u305d\u306e\u4ed6\u7279\u4f8b\u3054\u3068\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"oxujlzwdx8rer833ev256\">3-4.\u3010\u6ce8\u610f\u70b9\uff14\u3011\u4ed6\u306e\u89aa\u65cf\u3068\u306e\u9593\u3067\u4e0d\u516c\u5e73\u611f\u304c\u51fa\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/h3>\n<p><strong>\u4ed6\u306e\u89aa\u65cf\u3068\u306e\u9593\u3067\u4e0d\u516c\u5e73\u611f\u304c\u51fa\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5bb6\u65cf\u306b\u304a\u3044\u3066\u3001\u304a\u5b6b\u3055\u3093\u306b\u6559\u80b2\u8cc7\u91d1\u306a\u3069\u3092\u5ea6\u3005\u8d08\u4e0e\u3057\u3001\u72ec\u8eab\u306e\u9577\u5973\u306b\u306f\u7279\u306b\u8d08\u4e0e\u3092\u3057\u306a\u304b\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u9577\u5973\u306f\u300c\u5b6b\u3070\u304b\u308a\u53ef\u611b\u3044\u304c\u3063\u3066\u2026\u3002\u79c1\u306b\u306f\u8d08\u4e0e\u3057\u3066\u304f\u308c\u306a\u3044\u3002\u300d\u3068\u3001\u3042\u306a\u305f\u306b\u5bfe\u3057\u3066\u30de\u30a4\u30ca\u30b9\u306e\u611f\u60c5\u3092\u62b1\u304f\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/04\/sgw4iawzy6h-1733707584.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u4e07\u304c\u4e00\u3001\u5b6b\u3078\u306e\u8d08\u4e0e\u306b\u3088\u308a\u3001\u5b6b\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\u304c\u4fb5\u5bb3\u3055\u308c\u305f\u3068\u306a\u308b\u3068\u3001\u5b6b\u306b\u5bfe\u3057\u3066\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u304c\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u5b6b\u3055\u3093\u3078\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u4ed6\u306e\u89aa\u65cf\u3068\u306e\u9593\u3067\u4e0d\u516c\u5e73\u611f\u304c\u51fa\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u25a0\u751f\u524d\u8d08\u4e0e\u3068\u907a\u7559\u5206\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life-inheritance-rights\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u542b\u3081\u308b\uff1f<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"xwa6jxv0dkjyyv6e9kdwr\">3-5.\u3010\u6ce8\u610f\u70b9\uff15\u3011\u81ea\u5206\u306e\u8001\u5f8c\u306e\u751f\u6d3b\u30d7\u30e9\u30f3\u3092\u8003\u3048\u305f\u4e0a\u3067\u8d08\u4e0e\u3059\u308b<\/h3>\n<p><strong>\u81ea\u5206\u306e\u8001\u5f8c\u306e\u751f\u6d3b\u30d7\u30e9\u30f3\u3092\u8003\u3048\u305f\u4e0a\u3067\u8d08\u4e0e\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u304a\u5b6b\u3055\u3093\u306b\u8d08\u4e0e\u3057\u3059\u304e\u3066\u3001\u3054\u81ea\u8eab\u306e\u751f\u6d3b\u304c\u82e6\u3057\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u306f\u672c\u672b\u8ee2\u5012\u3067\u3059\u3002<br \/>\n\u3054\u81ea\u8eab\u306e\u4eca\u5f8c\u306e\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u3092\u8003\u3048\u305f\u4e0a\u3067\u3001\u8d08\u4e0e\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"l1lzjjsvind3zstaa9md5o\">4.\u307e\u3068\u3081<\/h2>\n<p>\u304a\u5b6b\u3055\u3093\u3078\u8d08\u4e0e\u3059\u308b\u6642\u306e\u7a0e\u91d1\u30fb\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><a href=\"#48wx1ya5qalvehjthkjx9\" target=\"_self\">\uff11\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3044\u305f\u3057\u307e\u3057\u305f\u304c\u3001\u304a\u5b6b\u3055\u3093\u3078\u306e\u8d08\u4e0e\u306b\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307f\u306a\u3055\u3093\u304c\u672c\u8a18\u4e8b\u3092\u3054\u53c2\u8003\u306b\u7a0e\u91d1\u306e\u95a2\u4fc2\u3068\u6ce8\u610f\u70b9\u3092\u3057\u3063\u304b\u308a\u304a\u3055\u3048\u3001\u9069\u5207\u306b\u304a\u5b6b\u3055\u3093\u3078\u306e\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3092\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u5b6b\u3078\u8d08\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304c\u3001\u7a0e\u91d1\u3084\u6ce8\u610f\u70b9\u3092\u77e5\u308a\u305f\u3044\u2026\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u30cb\u30fc\u30ba\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u304a\u5b6b\u3055\u3093\u3078\u306e\u8d08\u4e0e\u306b\u306f\u3001\u6559\u80b2\u30fb\u7d50\u5a5a\u306a\u3069\u306e\u8cc7\u91d1\u30cb\u30fc\u30ba\u3092\u63f4\u52a9\u3067\u304d\u3001\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":5753,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-5760","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\/5760","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=5760"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5760\/revisions"}],"predecessor-version":[{"id":6908,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5760\/revisions\/6908"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/5753"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=5760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=5760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}