{"id":7158,"date":"2025-11-12T11:05:15","date_gmt":"2025-11-12T02:05:15","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=7158"},"modified":"2025-11-12T11:05:15","modified_gmt":"2025-11-12T02:05:15","slug":"calendar-year-taxation","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/calendar-year-taxation","title":{"rendered":"\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3068\u6ce8\u610f\u70b9\uff5c110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5"},"content":{"rendered":"<p><strong>\u300c\u66a6\u5e74\u8d08\u4e0e\u3068\u306f\u3069\u3093\u306a\u5236\u5ea6\u306a\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u5229\u7528\u3059\u308b\u306e\u306b\u5c4a\u3051\u51fa\u306f\u5fc5\u8981\u306a\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c110\u4e07\u5186\u307e\u3067\u306a\u3089\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u805e\u3044\u305f\u3051\u3069\u3001\u6bce\u5e74110\u4e07\u5186\u6e21\u3057\u3066\u3057\u307e\u3063\u3066\u672c\u5f53\u306b\u5927\u4e08\u592b\u306a\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c110\u4e07\u5186\u3092\u8d85\u3048\u308b\u304a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u304c\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u3060\u308d\u3046\u304b\u300d<\/strong><br \/>\n<span style=\"font-size: 16px; color: #383838;\">\u672c\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u306e\u307f\u306a\u3055\u307e\u306f\u305d\u3093\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><u>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u3001\u8a08\u7b97\u65b9\u6cd5\u3084\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong>\u3092\u3001<span style=\"font-size: 16px; color: #333333;\">\u521d\u5fc3\u8005\u306e\u65b9\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f<\/span>\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306e\u7591\u554f\u3084\u4e0d\u5b89\u3092\u304a\u6301\u3061\u306e\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"2ixphj4rmd0gkau1hxcdtc\">1.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5236\u5ea6\u306e1\u3064<\/h2>\n<p><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5236\u5ea6\u306e1\u3064\u3067\u3059\u3002<\/strong><\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306b\u306f\u3001<strong>\u300c\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u300d<\/strong>\u3068<strong>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d<\/strong>\u306e2\u3064\u304c\u3042\u308a\u3001<u>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u306f\u3001\u8d08\u4e0e\u3092\u3057\u305f\u4eba\u3054\u3068\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u>\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u7523\u3092\u6e21\u3059\u4eba\u3001\u3082\u3089\u3046\u4eba\u305d\u308c\u305e\u308c\u306b\u3064\u304d\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff09<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/11\/tzr4u8oq8a-4533b81df4bf.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 71.61%;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"0riamm3hfzkgq0rl8wkpo9c\">\u203b\u8d08\u4e0e\u7a0e\u306b\u306f\u300c\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u300d\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u306e\uff12\u3064\u306e\u5236\u5ea6\u304c\u3042\u308b<\/h3>\n<p>\u300c\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u300d\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u306e\uff12\u3064\u306e\u5236\u5ea6\u3092\u6bd4\u8f03\u5bfe\u7167\u3059\u308b\u3068\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u6bd4\u8f03\u9805\u76ee<\/th>\n<th style=\"text-align: center;\"><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ca1\u7523\u3092\u6e21\u3059\u4eba<\/td>\n<td>\u5236\u9650\u306a\u3057<\/td>\n<td><strong>\u539f\u5247\u3068\u3057\u306660\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u307e\u305f\u306f\u7956\u7236\u6bcd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba<\/td>\n<td>\u5236\u9650\u306a\u3057<\/td>\n<td><strong>18\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\uff08\u990a\u5b50\u3092\u542b\u3080\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u57fa\u790e\u63a7\u9664\u984d<\/strong><\/td>\n<td><strong>\u5e74\u9593110\u4e07\u5186<\/strong><\/td>\n<td><strong>\u5e74\u9593110\u4e07\u5186<\/strong>\uff08<u>2024\u5e74\u6539\u6b63\u3067\u65b0\u8a2d<\/u>\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u7279\u5225\u63a7\u9664\u984d<\/strong><\/td>\n<td><strong>\u306a\u3057<\/strong><\/td>\n<td><strong>\u7d2f\u8a082,500\u4e07\u5186<\/strong>\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e<br \/>\n\uff08\u57fa\u790e\u63a7\u9664\u65b0\u8a2d\u5f8c\u306f\u3001\u57fa\u790e\u63a7\u9664\u5206\u306f\u9664\u304d\u307e\u3059\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e<\/td>\n<td>110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e<br \/>\n\uff0810\uff5e55\uff05\uff09<\/td>\n<td>\u3072\u3068\u308a\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u306e\u8d08\u4e0e\u304c<br \/>\n\u7d2f\u8a082,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068<strong>\u4e00\u5f8b20%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2<\/td>\n<td>\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u203b\u4ee5\u5185\u306e\u8d08\u4e0e\u306f<br \/>\n\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97<\/td>\n<td>2024\u5e74\u306e\u6539\u6b63\u5f8c\u306f<strong>\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u307f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u6539\u6b63\u524d\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u306f\u3059\u3079\u3066\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u3067\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<strong>2024<\/strong><strong>\u5e741\u6708\u4ee5\u964d\u306e\u66a6\u5e74\u8d08\u4e0e\u304b\u3089\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u4fc2\u308b\u52a0\u7b97\u671f\u9593\u304c\u300c3\u5e74\u300d\u304b\u3089\u300c7\u5e74\u300d\u306b\u5ef6\u9577<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001<u>2024\u5e74\uff5e2030\u5e74\u306e7\u5e74\u9593\u306f\u79fb\u884c\u671f\u9593\u3068\u3057\u3001\u52a0\u7b97\u671f\u9593\u3092\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3059\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/u><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life#26137\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12px;\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u4ee4\u548c6\u5e74\u6539\u6b63\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u306e\u5f71\u97ff\u3068\u5bfe\u7b56\u3092\u89e3\u8aac<\/span><\/a><\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u00a0<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\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u30fb\u6539\u6b63\u70b9\u30fb\u4f7f\u3046\u3079\u304d\u4eba\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103_sankou.htm\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\u2003\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<h2 id=\"vbr1jm3n1pc0m55mw1qkj5\">\uff12.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\uff14\u3064\u306e\u7279\u5fb4<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u3001<strong>\uff14\u3064\u306e\u7279\u5fb4<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\" target=\"_blank\" rel=\"noopener\">No.4402\u2003\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/a><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><a href=\"#0bcs5a5814iuf2nfdc72zkn\" target=\"_self\">2-1.\u3010\u7279\u5fb4\uff11\u3011\u3082\u3089\u3046\u4eba\u3068\u3042\u3052\u308b\u4eba\u306e\u95a2\u4fc2\u6027\u3067\u7a0e\u7387\u304c\u5909\u308f\u308b<\/a><br \/>\n<a href=\"#ntb5m7z8zecz95jrz306xh\" target=\"_self\">2-2.\u3010\u7279\u5fb4\uff12\u30111\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3067\u8a08\u7b97\u3059\u308b<\/a><br \/>\n<a href=\"#rdsauh3ab3ws5srbswpd\" target=\"_self\">2-3.\u3010\u7279\u5fb4\uff13\u3011\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u304c110\u4e07\u5186\u4ee5\u5185\u3067\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\uff08\u57fa\u790e\u63a7\u9664\uff09<\/a><br \/>\n<a href=\"#1qkphyzy6fnjpc8v4bbluxl\" target=\"_self\">2-4.\u3010\u7279\u5fb4\uff14\u3011\u8d08\u4e0e\u3059\u308b\u4eba\u3054\u3068\u3067\u306f\u306a\u304f\u3001\u8d08\u4e0e\u3092\u3057\u305f\u4eba\u304c\u30011\u4eba\u3067\u3082\u8907\u6570\u3067\u3082\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u3054\u3068\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3067\u5224\u5b9a\u3059\u308b<\/a><\/p>\n<\/div>\n<h3 id=\"0bcs5a5814iuf2nfdc72zkn\">2-1.\u3010\u7279\u5fb4\uff11\u3011\u3082\u3089\u3046\u4eba\u3068\u3042\u3052\u308b\u4eba\u306e\u95a2\u4fc2\u6027\u3067\u7a0e\u7387\u304c\u5909\u308f\u308b<\/h3>\n<p><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u5fb4\u306e\uff11\u3064\u76ee\u306f\u3001<\/strong><strong>\u3082\u3089\u3046\u4eba\u3068\u3042\u3052\u308b\u4eba\u306e\u95a2\u4fc2\u6027\u3067\u7a0e\u7387\u304c\u5909\u308f\u308b\u3053\u3068\u3067\u3059\u3002<\/strong><br \/>\n\u305d\u306e\u95a2\u4fc2\u6027\u306b\u3088\u3063\u3066\u3001\u300c<strong>\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306b\u4fc2\u308b\u7279\u4f8b\u7a0e\u7387\u300d<\/strong>\u3068\u300c<strong>\u305d\u308c\u4ee5\u5916\u306e\u8ca1\u7523\uff08\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\uff09\u306b\u4fc2\u308b\u4e00\u822c\u7a0e\u7387\u300d<\/strong>\u306e2\u7a2e\u985e\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523<\/strong>\uff1a\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u308918\u6b73\u4ee5\u4e0a<span style=\"font-size: 12px;\">\u203b<\/span>\u306e\u5b50\u3084\u5b6b\u3078\u306e\u8d08\u4e0e<br \/>\n<span style=\"font-size: 12px;\">\u203b2022\u5e743\u670831\u65e5\u4ee5\u524d\u306f20\u6b73\u4ee5\u4e0a<\/span><\/li>\n<li><strong>\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523<\/strong>\uff1a\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u4ee5\u5916\u306e\u3082\u306e\u3002\u4f8b\u3048\u3070\u3001\u592b\u5a66\u9593\u306e\u8d08\u4e0e\u308418\u6b73\u672a\u6e80\u306e\u5b50\u3078\u306e\u8d08\u4e0e\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u7a0e\u7387\u306f<strong>\u3082\u3089\u3063\u305f\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u4e0a\u304c\u308a<\/strong>\u3001\u6700\u592755%\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u8ab2\u7a0e\u4fa1\u683c\u304c\u540c\u3058\u5834\u5408\u3001<strong>\u7279\u4f8b\u7a0e\u7387\u306e\u65b9\u304c\u4e00\u822c\u7a0e\u7387\u3088\u308a\u3082\u7a0e\u7387\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059<\/strong>\uff08\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c300\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u9664\u304f\uff09\u3002\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f<a href=\"#mjwz7wjt2p9rqz0wr3han\" target=\"_self\">5.\u66a6\u5e74\u8ab2\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3010\u5177\u4f53\u4f8b\u3064\u304d\u3011<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"71vekahieifbk0t4cbqqp\">2-1-1.\u7279\u4f8b\u7a0e\u7387\u306e\u7a0e\u7387\u8868\uff08\u901f\u7b97\u8868\uff09<\/h4>\n<p>\u4e0b\u306e\u56f3\u306f\u3001\u7279\u4f8b\u7a0e\u7387\u306e\u7a0e\u7387\u8868\uff08\u901f\u7b97\u8868\uff09\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\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=\"text-align: center;\">\u7a0e\u7387<\/th>\n<th style=\"text-align: center;\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>\u30fc<\/td>\n<\/tr>\n<tr>\n<td>400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>15%<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>30\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>30%<\/td>\n<td>90\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>190\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>45%<\/td>\n<td>265\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>50%<\/td>\n<td>415\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,500\u4e07\u5186\u8d85<\/td>\n<td>55%<\/td>\n<td>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<h4 id=\"qnr72p4eg7s9mp8ilws39f\">2-1-2.\u4e00\u822c\u7a0e\u7387\u306e\u7a0e\u7387\u8868\uff08\u901f\u7b97\u8868\uff09<\/h4>\n<p>\u4e0b\u306e\u56f3\u306f\u3001\u4e00\u822c\u7a0e\u7387\u306e\u7a0e\u7387\u8868\uff08\u901f\u7b97\u8868\uff09\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\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=\"text-align: center;\">\u7a0e\u7387<\/th>\n<th style=\"text-align: center;\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>\u30fc<\/td>\n<\/tr>\n<tr>\n<td>300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>15%<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>25\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>30%<\/td>\n<td>65\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>125\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>45%<\/td>\n<td>175\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>50%<\/td>\n<td>250\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3,000\u4e07\u5186\u8d85<\/td>\n<td>55%<\/td>\n<td>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<h3 id=\"ntb5m7z8zecz95jrz306xh\">2-2.\u3010\u7279\u5fb4\uff12\u30111\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u5fb4\u306e2\u3064\u76ee\u306f\u3001<\/strong><strong>1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong>\u5e74\u3092\u307e\u305f\u3050\u3068\u3001\u7fcc\u5e74\u5206\u3068\u3057\u3066\u65b0\u305f\u306b\u8a08\u7b97\u304c\u59cb\u307e\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/11\/5rP6FZ190TwmEgahycMQeIKDt-1760419480.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"rdsauh3ab3ws5srbswpd\">2-3.\u3010\u7279\u5fb4\uff13\u3011\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u304c110\u4e07\u5186\u4ee5\u5185\u3067\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\uff08\u57fa\u790e\u63a7\u9664\uff09<\/h3>\n<p><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u5fb4\u306e3\u3064\u76ee\u306f<\/strong><strong>\u30011\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u304c110\u4e07\u5186\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u306e<strong>\u300c110\u4e07\u5186\u307e\u3067\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u4ed5\u7d44\u307f\u300d<\/strong>\u3092<strong>\u57fa\u790e\u63a7\u9664<\/strong>\u3068\u547c\u3073\u307e\u3059\u3002<strong>1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u305d\u306e\u8d85\u3048\u305f\u90e8\u5206\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><br data-start=\"639\" data-end=\"642\" \/><br \/>\n\u305f\u3068\u3048\u3070\u3001140\u4e07\u5186\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u306f\u300130\u4e07\u5186\uff08140\u4e07\u5186\uff0d110\u4e07\u5186\uff09\u304c\u8ab2\u7a0e\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"1qkphyzy6fnjpc8v4bbluxl\">2-4.\u3010\u7279\u5fb4\uff14\u3011\u8d08\u4e0e\u3059\u308b\u4eba\u3054\u3068\u3067\u306f\u306a\u304f\u3001\u8d08\u4e0e\u3092\u3057\u305f\u4eba\u304c1\u4eba\u3067\u3082\u8907\u6570\u3067\u3082\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u3054\u3068\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3067\u5224\u5b9a\u3059\u308b<\/h3>\n<p><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u5fb4\u306e4\u3064\u76ee\u306f\u3001<\/strong><strong>\u8d08\u4e0e\u3059\u308b\u4eba\u3054\u3068\u3067\u306f\u306a\u304f\u3001\u8d08\u4e0e\u3092\u3057\u305f\u4eba\u304c1\u4eba\u3067\u3082\u8907\u6570\u3067\u3082\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u3054\u3068\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p><u>\u4f8b\u3048\u3070\u3001\u5b50A\u304c\u89aa1\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3082\u3001\u7956\u7236\u6bcd\u3084\u89aa\u306a\u3069\u8907\u6570\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3082\u3001\u5b50A\u304c<\/u><u>1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u5408\u8a08\u984d\u3067110\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a<\/u><u>\u3057\u307e\u3059\u3002<\/u><br data-start=\"497\" data-end=\"500\" \/><br \/>\n\u305f\u3068\u3048\u3070\u3001\u5b50A\u304c\u7956\u7236\u304b\u308960\u4e07\u5186\u30fb\u7236\u89aa\u304b\u308980\u4e07\u5186\u3092\u3082\u3089\u3063\u305f\u5834\u5408\u3001\u5408\u8a08140\u4e07\u5186\u3068\u306a\u308a\u3001110\u4e07\u5186\u3092\u8d85\u3048\u305f30\u4e07\u5186\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u7956\u7236\u304b\u3089\u3082\u7236\u89aa\u304b\u3089\u3082\u305d\u308c\u305e\u308c110\u4e07\u5186\u4ee5\u4e0b\u3060\u304b\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3001\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/11\/b5EDFXhI6O04VSul2RQ79GrnW-1762908622.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"slub2gh91ia8v9mhrvbtq8\">3.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306e<strong>\u4ee3\u8868\u7684\u306a3\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/strong>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><a href=\"https:\/\/pencii.jp\/edit-post\/12249\">3-1.\u3010\u30e1\u30ea\u30c3\u30c81\u3011\u6bce\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u3042\u308b<\/a><br \/>\n<a href=\"https:\/\/pencii.jp\/edit-post\/12249#\">3-2.\u3010\u30e1\u30ea\u30c3\u30c82\u3011\u5c11\u3057\u305a\u3064\u8a08\u753b\u7684\u306b\u8ca1\u7523\u3092\u79fb\u8ee2\u3067\u304d\u308b<\/a><br \/>\n<a href=\"https:\/\/pencii.jp\/edit-post\/12249#\">3-3.\u3010\u30e1\u30ea\u30c3\u30c83\u3011\u7279\u5225\u306a\u5c4a\u51fa\u3084\u7533\u8acb\u304c\u4e0d\u8981<\/a><\/p>\n<\/div>\n<h3 id=\"wf2acesbfvgs1zaxvft1m\">3-1.\u3010\u30e1\u30ea\u30c3\u30c81\u3011\u6bce\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u3042\u308b<\/h3>\n<p><strong>1\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001<\/strong><strong>\u6bce\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>1\u5e74\u9593\uff081\u67081\u65e5\uff5e12\u670831\u65e5\uff09\u306e\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8d08\u4e0e\u984d\u304c110\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\u984d\uff09\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001<strong>\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093<\/strong>\u3002\u307e\u305f\u3001<strong>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3082\u4e0d\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<h3 id=\"92uog17k34f8mzmbsubdn8\">3-2.\u3010\u30e1\u30ea\u30c3\u30c82\u3011<strong>\u5c11\u3057\u305a\u3064<\/strong>\u8a08\u753b\u7684\u306b\u8ca1\u7523\u3092\u79fb\u8ee2\u3067\u304d\u308b<\/h3>\n<p><strong>2\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f<\/strong><strong>\u3001\u5c11\u3057\u305a\u3064\u8a08\u753b\u7684\u306b\u8ca1\u7523\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u6bce\u5e74110\u4e07\u5186\u4ee5\u5185\u306e\u8d08\u4e0e\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u3067\u3001\u6642\u9593\u3092\u304b\u3051\u3066\u5c11\u3057\u305a\u3064\u8ca1\u7523\u3092\u5b50\u3084\u5b6b\u306b\u79fb\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<u>\u3053\u306e\u65b9\u6cd5\u306f\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3057\u3001\u7d50\u679c\u7684\u306b\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6bce\u5e74100\u4e07\u5186\u309210\u5e74\u9593\u8d08\u4e0e\u3059\u308c\u3070\u3001\u5408\u8a081,000\u4e07\u5186\u3092\u8d08\u4e0e\u7a0e\u306a\u3057\u3067\u79fb\u8ee2\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u304c\u3042\u308b\u3053\u3068\u3001\u6bce\u5e74\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306a\u3069\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"#e0llppdrzmvb6b0so0v73\" target=\"_self\">\u6b21\u7ae0\u306e\u6ce8\u610f\u70b9<\/a>\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/11\/cW2LSXiCwE9gU4Bfb0a3eTtYK-1762909571.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"9p6xo3hq87fj2ocj6mtv3\">3-3.\u3010\u30e1\u30ea\u30c3\u30c83\u3011<strong>\u7279\u5225\u306a\u5c4a\u51fa\u3084\u7533\u8acb\u304c\u4e0d\u8981<\/strong><\/h3>\n<p><strong>3\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001<\/strong><strong>\u7279\u5225\u306a\u5c4a\u51fa\u3084\u7533\u8acb\u304c\u4e0d\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u6bce\u5e74\u306e\u8d08\u4e0e\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<br data-start=\"708\" data-end=\"711\" \/><br \/>\n\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u306e\u3088\u3046\u306b\u7a0e\u52d9\u7f72\u3078\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u521d\u3081\u3066\u8d08\u4e0e\u3092\u884c\u3046\u65b9\u3067\u3082\u5229\u7528\u3057\u3084\u3059\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<h2 id=\"e0llppdrzmvb6b0so0v73\">4.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u4e0a\u3067\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u8907\u96d1\u306a\u624b\u7d9a\u304d\u306a\u3057\u306b\u3001\u5c11\u3057\u305a\u3064\u8ca1\u7523\u3092\u79fb\u305b\u308b\u4fbf\u5229\u306a\u5236\u5ea6\u3067\u3059\u304c\u3001\u6ce8\u610f\u3057\u306a\u3044\u3068\u76f8\u7d9a\u306e\u969b\u306b\u601d\u308f\u306c\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f<strong>\u4ee3\u8868\u7684\u306a\u6ce8\u610f\u70b9\u30924\u3064\u7d39\u4ecb<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><a href=\"https:\/\/pencii.jp\/edit-post\/12249#\">4-1.\u3010\u6ce8\u610f\u70b91\u3011\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74\u203b\u4ee5\u5185\u306e\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\uff08\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\uff09<\/a><br \/>\n<a href=\"https:\/\/pencii.jp\/edit-post\/12249#\">4-2.\u3010\u6ce8\u610f\u70b92\u3011\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u5fc5\u8981<\/a><br \/>\n<a href=\"https:\/\/pencii.jp\/edit-post\/12249#\">4-3.\u3010\u6ce8\u610f\u70b93\u3011\u5b9f\u969b\u306b\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u8a3c\u62e0\u3092\u6b8b\u3057\u3066\u304a\u304f<\/a><br \/>\n<a href=\"https:\/\/pencii.jp\/edit-post\/12249#\">4-4.\u3010\u6ce8\u610f\u70b94\u3011\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b<\/a><\/p>\n<\/div>\n<h3 id=\"3qm70jpvpbrqt1gt7e0i2c\">4-1.\u3010\u6ce8\u610f\u70b91\u3011\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74<span style=\"font-size: 16px;\">\u203b<\/span>\u4ee5\u5185\u306e\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\uff08\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\uff09<\/h3>\n<p><strong>1\u3064\u76ee\u306e\u6ce8\u610f\u70b9\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74\u203b\u4ee5\u5185\u306e\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\uff08\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\uff09<\/strong><\/p>\n<p><u>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306e3-7\u5e74\u9593\u203b\u306b\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/u>\u306a\u304a\u3001\u5f8c\u8ff0\u3057\u307e\u3059\u3088\u3046\u306b\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u3092\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3059\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u79fb\u884c\u671f\u9593\u7d42\u4e86\u5f8c\u306b\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u3068\u3059\u308b\u3068\u3001\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u9593\u306b\u6bce\u5e74100\u4e07\u5186\u305a\u3064\u8d08\u4e0e\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5408\u8a08600\u4e07\u5186\uff08100\u4e07\u5186\u00d77\u56de\u304b\u3089\u5ef6\u9577\u671f\u9593\u5185\u306e\u8d08\u4e0e\u306e\u7dcf\u984d\u306e\u3046\u3061100\u4e07\u5186\u307e\u3067\u3092\u5dee\u3057\u5f15\u304f\uff09\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u623b\u3057\u5165\u308c\u3089\u308c\u3001\u76f8\u7d9a\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u30013-7\u5e74\u203b\u3088\u308a\u3082\u524d\u306b\u884c\u3063\u305f\u8d08\u4e0e\u5206\u306b\u3064\u3044\u3066\u306f\u52a0\u7b97\u3055\u308c\u307e\u305b\u3093\u304b\u3089\u3001\u76f8\u7d9a\u3092\u898b\u636e\u3048\u3066\u9577\u671f\u7684\u306b\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/11\/aOfSlr9FnTYDoyphevJCHz64j-1762912437.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u203b\u4e0a\u306e\u56f3\u306f\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u304c7\u5e74\u306e\u5834\u5408\u3067\u3059\u30022024\u5e74\u4ee5\u964d\u306e\u76f8\u7d9a\u304b\u3089\u306f\u3001\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u306e\u5bfe\u8c61\u671f\u9593\u304c\u6bb5\u968e\u7684\u306b<strong>3\u5e74\u304b\u30897\u5e74<\/strong>\u306b\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u4ee4\u548c6\u5e74\u6539\u6b63\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u306e\u5f71\u97ff\u3068\u5bfe\u7b56\u3092\u89e3\u8aac<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\" target=\"_blank\" rel=\"noopener\">No.4161\u2003\u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\u3068\u7a0e\u984d\u63a7\u9664\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><\/p>\n<h3 id=\"ysznlhtt4er2iubqvdc55r\">4-2.\u3010\u6ce8\u610f\u70b92\u3011\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u5fc5\u8981<\/h3>\n<p><strong>2\u3064\u76ee\u306e\u6ce8\u610f\u70b9\u306f\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306f\u3001\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u5f8c\u3067\u300c\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u3084\u300c\u5ef6\u6ede\u7a0e\u300d\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\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\/gift-tax-statute-of-limitations\" target=\"_blank\" rel=\"noopener\">\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<\/a><\/p>\n<h3 id=\"je5ssnq039siun7f17leop\">4-3.\u3010\u6ce8\u610f\u70b93\u3011\u5b9f\u969b\u306b\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u8a3c\u62e0\u3092\u6b8b\u3057\u3066\u304a\u304f<\/h3>\n<p><strong>3\u3064\u76ee\u306e\u6ce8\u610f\u70b9\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u5b9f\u969b\u306b\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u8a3c\u62e0\u3092\u6b8b\u3057\u3066\u304a\u304f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><br data-start=\"737\" data-end=\"740\" \/><br \/>\n\u53e3\u7d04\u675f\u3060\u3051\u3067\u306f\u300c\u672c\u5f53\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u306e\u304b\u300d\u304c\u4e0d\u660e\u78ba\u306b\u306a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u5b89\u5168\u306e\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u8a18\u9332\u3092\u6b8b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff08\u7f72\u540d\u30fb\u65e5\u4ed8\u5165\u308a\uff09<\/p>\n<\/li>\n<li>\n<p>\u73fe\u91d1\u3067\u306f\u306a\u304f\u632f\u8fbc\u3067\u8d08\u4e0e\u3092\u884c\u3046<\/p>\n<\/li>\n<\/ul>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u300c\u305d\u306e\u5e74\u306b\u8ab0\u304b\u3089\u8ab0\u3078\u3044\u304f\u3089\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\u304b\u300d\u3092\u660e\u78ba\u306b\u8a3c\u660e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\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\" 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><\/p>\n<hr data-start=\"920\" data-end=\"923\" \/>\n<h3 id=\"371bde4dg7h8cwl6bzb4hj\">4-4.\u3010\u6ce8\u610f\u70b94\u3011\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><strong>4\u3064\u76ee\u306e\u6ce8\u610f\u70b9\u306f\u3001\u8d08\u4e0e\u3060\u3068\u601d\u3063\u3066\u3044\u3066\u3082\u3001\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\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\u00a0\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<\/p>\n<p>\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\u3053\u306e\u5834\u5408\u3001<u>\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u8d08\u4e0e\u7a0e\u306f\u767a\u751f\u305b\u305a<\/u><u>\u3001<\/u><u>\u89aa\u306e\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/u>\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u53e3\u5ea7\u3092\u540d\u7fa9\u4eba\u304c\u7ba1\u7406\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\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\" 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><\/p>\n<h2 id=\"mjwz7wjt2p9rqz0wr3han\">5.\u66a6\u5e74\u8ab2\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3010\u5177\u4f53\u4f8b\u3064\u304d\u3011<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3001<a href=\"#jglicsys4wzkjfp6pa93\" target=\"_self\"><strong>\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u8a08\u7b97\u4f8b<\/strong><\/a><strong>\u3068<\/strong><a href=\"#gbaf258bck4bahwraou8f4\" target=\"_self\"><strong>\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u8a08\u7b97\u4f8b\u3092<\/strong><\/a><strong>\u3082\u3061\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f<\/strong><strong>\u89e3\u8aac<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e3\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3092\u51fa\u3059<br \/>\n\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u3092\u5f15\u3044\u3066\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3059\u308b<br \/>\n\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u901f\u7b97\u8868\uff08\u4e00\u822c\u7a0e\u7387\u3082\u3057\u304f\u306f\u3001\u7279\u4f8b\u7a0e\u7387\u306e\u901f\u7b97\u8868\u3092\u5229\u7528\uff09\u306e\u7a0e\u7387\u3068\u63a7\u9664\u984d\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3059\u308b<\/p>\n<\/div>\n<p>\u8a08\u7b97\u305b\u305a\u306b\u3056\u3063\u304f\u308a\u7a0e\u984d\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u306e\u65e9\u898b\u8868\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/\" target=\"_new\">\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><\/p>\n<h3 id=\"jglicsys4wzkjfp6pa93\">5-1.\u3010\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u8a08\u7b97\u4f8b\u3011\u89aa\u304b\u3089\u5b50\u3078 <strong>200\u4e07\u5186<\/strong> \u3092\u8d08\u4e0e<\/h3>\n<p><strong>\u89aa\u304b\u3089\u5b50\u3078 200\u4e07\u5186 \u3092\u8d08\u4e0e\u3057\u305f\u7279\u4f8b\u8d08\u4e0e\u306e\u4f8b<\/strong>\u3067\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u306f200\u4e07\u5186\u3067\u3059\u3002<br \/>\n\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u5f15\u304f\u306890\u4e07\u5186\u3067\u3059\u304b\u3089\u300190\u4e07\u5186\u304c\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u4eca\u56de\u306f\u3001\u7279\u4f8b\u8d08\u4e0e\u3067\u3059\u304b\u3089\u3001\u4e0b\u306e\u7279\u4f8b\u7a0e\u7387\u306e\u7a0e\u7387\u8868\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/11\/bmdq0gniudu-895cc24f8f27-5a04a3277f96-87ee02498046.png\" class=\"fr-draggable\" \/><\/strong>\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<p>\u7a0e\u7387\u8868\u3088\u308a\u7a0e\u7387\u306f10\uff05\u3001\u63a7\u9664\u984d\u306f\u306a\u3057\u3067\u3059\u304b\u3089\u3001<br \/>\n\u8d08\u4e0e\u7a0e\u984d\u306f\u300190\u4e07\u5186 \u00d7 10\uff05 \uff0d 0\u5186 \uff1d <strong>9\u4e07\u5186<\/strong> \u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"gbaf258bck4bahwraou8f4\">5-2.\u3010\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u8a08\u7b97\u4f8b\u3011\u77e5\u4eba\u3078500\u4e07\u5186\u3092\u8d08\u4e0e<\/h3>\n<p><strong>\u77e5\u4eba\u3078 500\u4e07\u5186 \u3092\u8d08\u4e0e\u3057\u305f\u4e00\u822c\u8d08\u4e0e\u306e\u4f8b<\/strong>\u3067\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u306f500\u4e07\u5186\u3067\u3059\u3002<br \/>\n\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u5f15\u304f\u3068390\u4e07\u5186\u3067\u3059\u304b\u3089\u3001\u3053\u306e390\u4e07\u5186\u304c\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u4eca\u56de\u306f\u3001\u4e00\u822c\u8d08\u4e0e\u3067\u3059\u304b\u3089\u3001\u4e00\u822c\u8d08\u4e0e\u306e\u7a0e\u7387\u8868\u3092\u4f7f\u3044\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/11\/qhdo8pegoin-9ad5efab87bc-83469f060836-9850d1670647.png\" class=\"fr-draggable\" \/>\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<p>\u7a0e\u7387\u8868\u306b\u3088\u308b\u3068\u3001390\u4e07\u5186\u306f\u300c400\u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u533a\u5206\u306b\u3042\u305f\u308a\u3001<strong>\u7a0e\u7387\u306f20\uff05\u3001<\/strong><strong>\u63a7\u9664\u984d\u306f25\u4e07\u5186<\/strong>\u3067\u3059\u304b\u3089\u3001<br \/>\n\u8d08\u4e0e\u7a0e\u984d\u306f\u3001<strong>390\u4e07\u5186 \u00d7 20\uff05 \u2212 25\u4e07\u5186 \uff1d\u00a0<\/strong><strong>53\u4e07\u5186\u3067\u3059\u3002<\/strong><\/p>\n<h2 id=\"djf5qk8x0rpbh1gymku24d\">6.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"8gtos557ltdmtuga088kqn\">Q1.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306f\u3069\u3093\u306a\u5236\u5ea6\u3067\u3059\u304b\uff1f<\/h3>\n<p><u>A.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u306b\u5fdc\u3058\u3066\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/u><\/p>\n<p>\u5e74\u9593110\u4e07\u5186<span style=\"font-size: 16px; color: #333333;\">\uff08\u57fa\u790e\u63a7\u9664\u984d\uff09<\/span>\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"m5k4f19t63iwtfoi75bxdm\">Q2.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3001\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u3067\u3059\u304b\uff1f<\/h3>\n<p><u>A.\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u306b\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3057\u3001\u3054\u5bb6\u5ead\u306e\u8cc7\u7523\u4fdd\u6709\u72b6\u6cc1\u3001\u5bb6\u65cf\u69cb\u6210\u3001\u5e74\u9f62\u306a\u3069\u306b\u3088\u3063\u3066\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/u><u>\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u3082\u3089\u3063\u3066\u304b\u3089\u6c7a\u3081\u3089\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/u><\/p>\n<p><strong>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u306f\u3001\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u6d3b\u7528\u3057\u3001<strong>\u6642\u9593\u3092\u304b\u3051\u3066\u5c11\u3057\u305a\u3064\u8ca1\u7523\u3092\u79fb\u3057\u305f\u3044\u4eba\u306a\u3069<\/strong>\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001<strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u306f\u3001<strong>\u8d08\u4e0e\u8005\u304c\u9ad8\u9f62\u3067\u3042\u3063\u305f\u308a\u3001<\/strong><strong>\u307e\u3068\u307e\u3063\u305f\u984d\u3092\u65e9\u3081\u306b\u8d08\u4e0e\u3057\u305f\u3044\u5834\u5408\u306a\u3069<\/strong>\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e00\u5ea6\u9078\u629e\u3059\u308b\u3068\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u623b\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u614e\u91cd\u306a\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103_sankou.htm\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\u2003\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<h3 id=\"37qa1iwxtnjzuzjh15ep1\">Q3.\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u4f7f\u3048\u3070\u3001\u6bce\u5e74110\u4e07\u5186\u305a\u3064\u8d08\u4e0e\u3057\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304b\uff1f<\/h3>\n<p><u>A.\u6bce\u5e74\u306e\u8d08\u4e0e\u984d\u304c110\u4e07\u5186\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u3057\u304b\u3057\u3001\u6bce\u5e74\u540c\u3058\u91d1\u984d\u306e\u8d08\u4e0e\u3092\u7e70\u308a\u8fd4\u3059\u3068\u3001\u5b9a\u671f\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u305d\u306e\u90fd\u5ea6\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u958b\u59cb\u524d3-7\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u306f\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u9577\u671f\u7684\u306a\u8a08\u753b\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"v1c12wqhw1jhtfecjzz\">Q4. \u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n<p><u>A.\u3044\u3044\u3048\u3001\u7279\u5225\u306a\u5c4a\u51fa\u3084\u7533\u8acb\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u6bce\u5e74\u306e\u8d08\u4e0e\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u307f\u3001\u7fcc\u5e742\u67081\u65e5\u301c3\u670815\u65e5\u306e\u9593\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"spkxsrom84nrwdczxrb2l\">7.\u307e\u3068\u3081<\/h2>\n<p>\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001<strong>\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306e\u4e00\u3064<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>1\u5e74\u9593\uff081\u67081\u65e5\u301c12\u670831\u65e5\uff09\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306e\u3046\u3061\u3001110\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p><br data-start=\"190\" data-end=\"193\" \/><br 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