{"id":7185,"date":"2025-12-17T09:21:04","date_gmt":"2025-12-17T00:21:04","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=7185"},"modified":"2026-02-03T13:25:37","modified_gmt":"2026-02-03T04:25:37","slug":"nominee-account","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/nominee-account","title":{"rendered":"\u540d\u7fa9\u9810\u91d1\u3068\u306f\uff1f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3084\u5bfe\u7b56\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u8caf\u91d1\u3057\u3066\u3044\u308b\u3051\u3069\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\uff1f\u300d<br data-start=\"200\" data-end=\"203\" \/><br 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id=\"c11rzb2r88wvgw6fav3wp\">1.\u540d\u7fa9\u9810\u91d1\u3068\u306f\u540d\u7fa9\u4eba\u3068\u5b9f\u969b\u306e\u6240\u6709\u8005\u304c\u7570\u306a\u308b\u9810\u91d1\u306e\u3053\u3068<\/h2>\n<p><strong>\u540d\u7fa9\u9810\u91d1<\/strong>\u3068\u306f\u3001<strong>\u9810\u91d1\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u3068\u3001\u5b9f\u969b\u306b\u304a\u91d1\u3092\u51fa\u3057\u3066\u7ba1\u7406\u3057\u3066\u3044\u308b\u4eba\u304c\u7570\u306a\u308b\u9810\u91d1\u306e\u3053\u3068<\/strong>\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u300c\u540d\u7fa9\u306f\u5b50\u3069\u3082\u3060\u3051\u308c\u3069\u3001\u5b9f\u969b\u306f\u89aa\u304c\u81ea\u5206\u306e\u8ca1\u7523\u304b\u3089\u62e0\u51fa\u3057\u3001\u7ba1\u7406\u3057\u3066\u3044\u305f\u9810\u91d1\u300d\u306a\u3069\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<u>\u9810\u91d1\u306e\u6301\u3061\u4e3b\u306f\u3001<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u300c\u5f62\u5f0f\u7684\u306b\u8ab0\u306e\u540d\u7fa9\u304b\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u5b9f\u8cea\u7684\u306b\u8ab0\u306e\u304a\u91d1\u304b\u300d\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/u><\/span><\/p>\n<h2 id=\"nofo97csxtxggh3z5n0s\">2.\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b3\u3064\u306e\u57fa\u6e96<\/h2>\n<p>\u540d\u7fa9\u9810\u91d1\u304b\u3069\u3046\u304b\u306f\u3001\u4e3b\u306b\u6b21\u306e<strong>3\u3064\u306e\u57fa\u6e96<\/strong>\u304b\u3089\u5224\u65ad\u3057\u307e\u3059\u3002\u3069\u308c\u304b\u4e00\u3064\u3067\u3082\u8a72\u5f53\u3059\u308b\u3068\u3001\u540d\u7fa9\u9810\u91d1\u3068\u5224\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><span style=\"font-size: 16px; color: #000000;\">\u3010\u57fa\u6e96<\/span><span style=\"font-size: 16px; color: #000000;\">1\u3011\u8cc7\u91d1\u306e\u51fa\u3069\u3053\u308d<\/span><\/th>\n<td style=\"width: 62.4241%;\">\n<p><strong>\u8ab0\u306e\u53ce\u5165<\/strong>\u304b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\n<p><span style=\"font-size: 16px; color: #000000;\">\u3010\u57fa\u6e962\u3011<\/span>\u9810\u91d1\u306e\u7ba1\u7406<\/p>\n<\/th>\n<td style=\"width: 62.4241%;\"><span style=\"font-size: 16px; color: #000000;\">\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u306a\u3069\u3092\u8ab0\u304c<strong>\u4fdd\u7ba1\u30fb\u7ba1\u7406<\/strong>\u3057\u3066\u3044\u308b\u304b<\/span><\/td>\n<\/tr>\n<tr>\n<th>\n<p><span style=\"font-size: 16px; color: #000000;\">\u3010\u57fa\u6e963\u3011<\/span>\u540d\u7fa9\u4eba\u672c\u4eba\u306e\u8a8d\u8b58<\/p>\n<\/th>\n<td style=\"width: 62.4241%;\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u8d08\u4e0e\u306e\u610f\u601d\u30fb\u8a8d\u8b58<\/strong>\u304c\u3042\u308b\u304b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"4gtcqlpav1usn29s1rvin\">2-1.\u3010\u57fa\u6e961\u3011\u8cc7\u91d1\u306e\u51fa\u3069\u3053\u308d\uff5c\u8ab0\u306e\u53ce\u5165\u304b<\/h3>\n<p>\u4e00\u3064\u76ee\u306e\u57fa\u6e96\u3068\u3057\u3066\u3001<strong>\u305d\u306e\u8cc7\u91d1\u306e\u51fa\u3069\u3053\u308d\u304c\u8ab0\u306e\u53ce\u5165\u304b<\/strong>\u3068\u3044\u3046\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/12\/4FI10xlQnsSkXUcidOM3aG2PJ-1762826709-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 81.25%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u3042\u308b\u304a\u91d1\u304c\u3001\u5b9f\u969b\u306b\u306f\u3059\u3079\u3066\u89aa\u306e\u7d66\u4e0e\u3084\u5e74\u91d1\u304b\u3089\u5165\u91d1\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u8cc7\u91d1\u306f\u300c\u89aa\u306e\u53ce\u5165\u306b\u3088\u308b\u3082\u306e\u300d\u3068\u5224\u65ad\u3055\u308c\u3001<strong>\u5b9f\u8cea\u7684\u306b\u89aa\u306e\u8ca1\u7523<\/strong>\u3068\u307f\u306a\u3055\u308c\u3001\u540d\u7fa9\u9810\u91d1\u3068\u5224\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u53ce\u5165\u306e\u306a\u3044\u3042\u308b\u3044\u306f\u5c11\u306a\u3044\u59bb\uff08\u592b\uff09\u304c\u3001\u592b\uff08\u59bb\uff09\u306e\u53ce\u5165\u3092\u3084\u308a\u7e70\u308a\u3057\u3066\u8caf\u3081\u305f\u3078\u305d\u304f\u308a\u3082\u3053\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u3001\u540d\u7fa9\u9810\u91d1\u3068\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u306f\u3001<\/p>\n<ul>\n<li>\n<p>\u53d7\u3051\u53d6\u308b\u5074\uff08\u5b50\u3069\u3082\u3084\u914d\u5076\u8005\uff09\u306b\u81ea\u5206\u81ea\u8eab\u306e\u5341\u5206\u306a\u53ce\u5165\u304c\u3042\u308b<\/p>\n<\/li>\n<li>\n<p>\u305d\u306e\u53ce\u5165\u304b\u3089\u8caf\u91d1\u3057\u305f\u3053\u3068\u3092\u793a\u305b\u308b<br data-start=\"437\" data-end=\"440\" \/><br \/>\n\u3068\u3044\u3063\u305f\u70b9\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"8m3knvde9l50dqwhhhayyav\">2-2.\u3010\u57fa\u6e962\u3011\u9810\u91d1\u306e\u7ba1\u7406\uff5c\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u8ab0\u304c\u4fdd\u7ba1\u30fb\u7ba1\u7406\u3057\u3066\u3044\u308b\u304b<\/h3>\n<p>2\u3064\u76ee\u306e\u57fa\u6e96\u306f\u3001<strong>\u9810\u91d1\u306e\u7ba1\u7406\u3092\u8ab0\u304c\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u3053\u3068<\/strong>\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/12\/MYaRstoc4CuPFlvbHmrTZXkiB-1765930639.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u901a\u5e33\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3001\u5370\u9451\u306a\u3069\u3092\u8ab0\u304c\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u9810\u91d1\u3092<strong>\u300c\u5b9f\u969b\u306b\u4f7f\u3048\u308b\u306e\u306f\u8ab0\u304b\u300d<\/strong>\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u3001\u5b9f\u8cea\u7684\u306b\u8ab0\u306e\u9810\u91d1\u306a\u306e\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5b50\u3069\u3082\u540d\u7fa9\u306e\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u89aa\u304c\u3059\u3079\u3066\u4fdd\u7ba1\u3057\u3001\u5165\u51fa\u91d1\u3082\u89aa\u304c\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f62\u5f0f\u4e0a\u306f\u5b50\u3069\u3082\u306e\u540d\u7fa9\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u8cea\u7684\u306b\u89aa\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306f\u305d\u306e\u9810\u91d1\u3092<strong>\u89aa\u306e\u8ca1\u7523\uff1d\u540d\u7fa9\u9810\u91d1<\/strong>\u3068\u5224\u65ad\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u9006\u306b\u3001\u901a\u5e33\u3084\u5370\u9451\u3092\u672c\u4eba\uff08\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\uff09\u304c\u7ba1\u7406\u3057\u3001\u81ea\u7531\u306b\u5165\u51fa\u91d1\u3057\u3066\u3044\u308c\u3070\u3001\u540d\u7fa9\u9810\u91d1\u3068\u306f\u898b\u306a\u3055\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u89aa\u306a\u3069\u304b\u3089\u306e\u5165\u91d1\u304c\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u8d08\u4e0e\u306b\u95a2\u3057\u3066\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u3001\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u304c\u7ba1\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"cuzk8obwh6ncscybn90ynn\">2-3.\u3010\u57fa\u6e963\u3011\u540d\u7fa9\u4eba\u672c\u4eba\u306e\u8a8d\u8b58\uff5c\u8d08\u4e0e\u306e\u610f\u601d\u30fb\u8a8d\u8b58\u304c\u3042\u308b\u304b<\/h3>\n<p>3\u3064\u76ee\u306e\u57fa\u6e96\u306f\u3001<strong>\u540d\u7fa9\u4eba\u672c\u4eba\u306b\u300c\u304a\u91d1\u3092\u3082\u3089\u3063\u305f\u300d\u3068\u3044\u3046\u8a8d\u8b58\u304c\u3042\u308b\u304b\u3069\u3046\u304b<\/strong>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/12\/egGTEj7cJDm6Cz1P30NRsKBho-1765930662.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8d08\u4e0e\u3068\u3057\u3066\u6210\u7acb\u3059\u308b\u306b\u306f\u3001\u8d08\u4e0e\u3059\u308b\u5074\u306e\u300c\u6e21\u3059\u610f\u601d\u300d\u3068\u3001\u53d7\u3051\u53d6\u308b\u5074\u306e\u300c\u3082\u3089\u3046\u610f\u601d\u300d\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<blockquote>\n<p><em>\uff08\u8d08\u4e0e\uff09<br \/>\n\u8d08\u4e0e\u306f\u3001\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304c\u3042\u308b\u8ca1\u7523\u3092\u7121\u511f\u3067\u76f8\u624b\u65b9\u306b\u4e0e\u3048\u308b\u610f\u601d\u3092\u8868\u793a\u3057\u3001\u76f8\u624b\u65b9\u304c\u53d7\u8afe\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u3002\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_3-Ch_2-Se_2-At_549\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5549\u6761<\/a>\uff09<\/em><\/p>\n<\/blockquote>\n<ul>\n<li>\n<p>\u300c\u89aa\u304c\u52dd\u624b\u306b\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u3092\u4f5c\u3063\u3066\u8caf\u91d1\u3057\u3066\u3044\u305f\u300d<\/p>\n<\/li>\n<li>\n<p>\u300c\u53ce\u5165\u306e\u306a\u3044\u914d\u5076\u8005\u304c\u3001\u53ce\u5165\u306e\u3042\u308b\u3082\u3046\u4e00\u65b9\u306e\u914d\u5076\u8005\u304c\u77e5\u3089\u306a\u3044\u3046\u3061\u306b\u3001\u305d\u306e\u53ce\u5165\u3092\u539f\u8cc7\u306b\u3001\u81ea\u5206\uff08\u53ce\u5165\u306e\u306a\u3044\u914d\u5076\u8005\uff09\u306e\u540d\u7fa9\u3067\u9810\u91d1\u3092\u3057\u3066\u3044\u305f\u300d<br data-start=\"1009\" data-end=\"1012\" \/><br \/>\n\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u3001\u53d7\u3051\u53d6\u308b\u5074\u30fb\u6e21\u3059\u5074\u306e\u8d08\u4e0e\u306e\u8a8d\u8b58\u304c\u306a\u3044\u305f\u3081\u3001<strong>\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\uff1d\u540d\u7fa9\u9810\u91d1<\/strong>\u3068\u5224\u65ad\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<h2 id=\"17a39rer1j8d0lerprj1sq\">3. \u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u3084\u3059\u3044\u5178\u578b\u7684\u306a\u30b1\u30fc\u30b9<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u540d\u7fa9\u9810\u91d1\u3068\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u5178\u578b\u7684\u306a\u30b1\u30fc\u30b9\u30923\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u3010\u30b1\u30fc\u30b91\u3011\u89aa\u304c\u5b50\u3069\u3082\u3084\u5b6b\u540d\u7fa9\u3067\u8caf\u91d1\u3057\u3066\u3044\u308b<\/strong><\/li>\n<li><strong>\u3010\u30b1\u30fc\u30b92\u3011\u59bb\uff08\u592b\uff09\u540d\u7fa9\u306e\u901a\u5e33\u3092\u5b9f\u969b\u306f\u592b\uff08\u59bb\uff09\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b<\/strong><\/li>\n<li><strong>\u3010\u30b1\u30fc\u30b93\u3011\u901a\u5e33\u30fb\u5370\u9451\u3092\u88ab\u76f8\u7d9a\u4eba\u304c\u3059\u3079\u3066\u7ba1\u7406\u3057\u3066\u3044\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"alnjwdkds2dslryfbzwq9\">3-1. \u3010\u30b1\u30fc\u30b91\u3011\u89aa\u304c\u5b50\u3069\u3082\u3084\u5b6b\u540d\u7fa9\u3067\u8caf\u91d1\u3057\u3066\u3044\u308b<\/h3>\n<p>1\u3064\u76ee\u306f\u3001<strong>\u89aa\u304c\u5b50\u3069\u3082\u3084\u5b6b\u306e\u540d\u7fa9\u3067\u8caf\u91d1\u3092\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u300c\u5b50\u3069\u3082\u306e\u5c06\u6765\u306e\u305f\u3081\u306b\u300d\u300c\u5b6b\u3078\u306e\u304a\u795d\u3044\u91d1\u3092\u8caf\u3081\u3066\u304a\u3053\u3046\u300d\u3068\u3001\u89aa\u304c\u81ea\u5206\u306e\u53ce\u5165\u304b\u3089\u5165\u91d1\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305f\u3068\u3048\u540d\u7fa9\u304c\u5b50\u3069\u3082\u3084\u5b6b\u3067\u3042\u3063\u3066\u3082\u3001<strong>\u5b9f\u969b\u306e\u6240\u6709\u8005\u306f\u89aa<\/strong>\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3068\u304f\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001<\/p>\n<ul>\n<li>\n<p>\u5b50\u3069\u3082\u672c\u4eba\u304c\u901a\u5e33\u3084\u9810\u91d1\u306e\u5b58\u5728\u3092\u77e5\u3089\u306a\u3044<\/p>\n<\/li>\n<li>\n<p>\u5165\u51fa\u91d1\u3092\u3059\u3079\u3066\u89aa\u304c\u884c\u3063\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u304c\u306a\u304f\u3001\u8d08\u4e0e\u7a0e\u7533\u544a\u3082\u3057\u3066\u3044\u306a\u3044<br data-start=\"488\" data-end=\"491\" \/><br \/>\n\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u306f<strong>\u89aa\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"9m1udwlzyb72bpow39q86i\">3-2.\u3010\u30b1\u30fc\u30b92\u3011\u59bb\uff08\u592b\uff09\u540d\u7fa9\u306e\u901a\u5e33\u3092\u5b9f\u969b\u306f\u592b<strong>\uff08\u59bb\uff09<\/strong>\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b<\/h3>\n<p>2\u3064\u76ee\u306f\u3001<strong>\u59bb\uff08\u592b\uff09\u540d\u7fa9\u306e\u9810\u91d1\u3092\u5b9f\u969b\u306f\u592b\uff08\u59bb\uff09\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u592b\uff08\u59bb\uff09\u304c\u81ea\u5206\u306e\u7d66\u4e0e\u3084\u4e8b\u696d\u53ce\u5165\u3092\u59bb\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u5165\u308c\u3066\u8caf\u91d1\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5b9f\u8cea\u7684\u306b\u306f\u592b\u304c\u7ba1\u7406\u30fb\u652f\u914d\u3057\u3066\u3044\u308b\u305f\u3081\u3001<strong>\u592b\u306e\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5171\u50cd\u304d\u306e\u5834\u5408\u3067\u3082\u3001\u53ce\u5165\u306e\u591a\u3044\u65b9\u304c\u3082\u3046\u4e00\u65b9\u306e\u540d\u7fa9\u53e3\u5ea7\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u306f\u300c\u5f62\u5f0f\u3060\u3051\u59bb\uff08\u592b\uff09\u540d\u7fa9\u306e\u9810\u91d1\u300d\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u914d\u5076\u8005\u9593\u306e\u540d\u7fa9\u9810\u91d1\u306f\u3001\u76f8\u7d9a\u6642\u306b\u307e\u3068\u3081\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001<strong>\u601d\u308f\u306c\u76f8\u7d9a\u7a0e\u8ca0\u62c5<\/strong>\u306b\u3064\u306a\u304c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"o5qyc32u3a5a8hlhxg0eo\">3-3.\u3010\u30b1\u30fc\u30b93\u3011\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u88ab\u76f8\u7d9a\u4eba\u304c\u3059\u3079\u3066\u7ba1\u7406\u3057\u3066\u3044\u308b<\/h3>\n<p>3\u3064\u76ee\u306f\u3001<strong>\u901a\u5e33\u3084\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u304c\u3059\u3079\u3066\u7ba1\u7406\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u540d\u7fa9\u304c\u5b50\u3069\u3082\u30fb\u914d\u5076\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ab\u30fc\u30c9\u3092\u88ab\u76f8\u7d9a\u4eba\u304c\u7ba1\u7406\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u9810\u91d1\u306f<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u81ea\u7531\u306b\u5f15\u304d\u51fa\u305b\u308b\u72b6\u614b<\/strong>\u306b\u3042\u3063\u305f\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306f\u3001\u901a\u5e33\u306e\u4fdd\u7ba1\u72b6\u6cc1\u3060\u3051\u3067\u306a\u304f\u3001<\/p>\n<ul>\n<li>\n<p>\u9810\u91d1\u306e\u5165\u51fa\u91d1\u5c65\u6b74<\/p>\n<\/li>\n<li>\n<p>\u5b9a\u671f\u9810\u91d1\u306e\u66f4\u65b0\u624b\u7d9a\u304d\u306e\u7f72\u540d<\/p>\n<\/li>\n<li>\n<p>ATM\u306e\u5229\u7528\u8a18\u9332\uff08\u3069\u306e\u30ab\u30fc\u30c9\u304b\u3089\u5f15\u304d\u51fa\u3055\u308c\u3066\u3044\u305f\u304b\uff09<br data-start=\"1122\" data-end=\"1125\" \/><br \/>\n\u306a\u3069\u3092\u7d30\u304b\u304f\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u305d\u306e\u7d50\u679c\u3001<strong>\u5b9f\u8cea\u7684\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u652f\u914d\u4e0b\u306b\u3042\u3063\u305f<\/strong>\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u3001\u540d\u7fa9\u9810\u91d1\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"byc4lupudaby2yhpbfl9\">4.\u540d\u7fa9\u9810\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b<\/h2>\n<p><strong>\u540d\u7fa9\u9810\u91d1\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong>\u672c\u7ae0\u3067\u306f\u3001\u540d\u7fa9\u9810\u91d1\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3067\u3042\u308b\u3053\u3068\u3001\u540d\u7fa9\u9810\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3001\u7533\u544a\u3092\u6020\u3063\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"gbdc2gcrpuhyngpc07jf7\">4-1.\u540d\u7fa9\u9810\u91d1\u306f\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306e\u8ca1\u7523<\/h3>\n<p><strong>\u540d\u7fa9\u9810\u91d1\u306f\u88ab\u76f8\u7d9a\u4eba<span style=\"font-size: 16px; color: #333333;\">\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09<\/span>\u306e\u8ca1\u7523<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u53e3\u5ea7\u306e\u540d\u7fa9\u304c\u5b50\u3069\u3082\u3084\u5b6b\u3084\u914d\u5076\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u969b\u306b\u304a\u91d1\u3092\u51fa\u3057\u3001\u7ba1\u7406\u3057\u3066\u3044\u305f\u306e\u304c\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u9810\u91d1\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>4-2.\u540d\u7fa9\u9810\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/h3>\n<p><strong>\u540d\u7fa9\u9810\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><u>\u76f8\u7d9a\u7a0e\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u304b\u3089\u3001\u540d\u7fa9\u9810\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u>\u7533\u544a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u306e\u30ea\u30f3\u30af\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><br data-start=\"630\" data-end=\"633\" \/><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sozoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei6.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u96c6 \u4e8b\u4f8b\u2465\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u540d\u7fa9\u306e\u8ca1\u7523\uff08\u9810\u8caf\u91d1\uff09<\/a><\/p>\n<h3>4-3.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u6020\u308b\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u6020\u308b\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/strong>\u60aa\u8cea\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u672c\u7a0e\u306b\u52a0\u3048\u306640\uff05\uff08\u4e00\u5b9a\u306e\u5834\u5408\u306f50\uff05\uff09\u306e\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u8ff7\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3001<strong>\u9069\u5207\u306a\u5224\u65ad\u3068\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\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\/penalty\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u3044\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u89e3\u8aac\uff01\u7a0e\u52d9\u7f72\u306b\u306f\u898b\u3064\u304b\u308b\u306e\uff1f<\/a><\/p>\n<h2 id=\"2fmxmaw2nj81g4r8w7jwq5\">5.\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u5bfe\u7b564\u9078<\/h2>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u304b\u3069\u3046\u304b\u306f\u3001\u9810\u91d1\u306e\u7ba1\u7406\u306e\u4ed5\u65b9\u3084\u5951\u7d04\u66f8\u306e\u6709\u7121\u306a\u3069\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u5206\u304b\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u7ae0\u3067\u306f\u3001\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u3001<strong>\u4eca\u304b\u3089\u3067\u304d\u308b<\/strong><strong>4\u3064\u306e\u5bfe\u7b56<\/strong>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/12\/wsyEHfrapqPYuck1dxXiNQ8Tl-1765865837-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"60e0xwg95tjg5tjj04x4x8\">5-1. \u3010\u5bfe\u7b561\u3011\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u300c\u610f\u601d\u300d\u3092\u660e\u78ba\u306b\u6b8b\u3059<\/h3>\n<p>\u540d\u7fa9\u9810\u91d1\u3092\u9632\u3050\u305f\u3081\u306e1\u3064\u76ee\u306e\u5bfe\u7b56\u306f\u3001\u8cc7\u91d1\u3092\u79fb\u52d5\u3059\u308b\u969b\u306b\u306f<strong>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066<\/strong><strong>\u8d08\u4e0e\u306e\u610f\u601d\u3092\u660e\u78ba\u306b\u6b8b\u3059<\/strong>\u3053\u3068\u3067\u3059\u3002<br data-start=\"367\" data-end=\"370\" \/><br \/>\n\u8d08\u4e0e\u306f\u300c\u8d08\u4e0e\u3059\u308b\u5074\u306e\u610f\u601d\u300d\u3068\u300c\u3082\u3089\u3046\u5074\u306e\u610f\u601d\u300d\u304c\u5408\u81f4\u3057\u3066\u521d\u3081\u3066\u6210\u7acb\u3057\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_3-Ch_2-Se_2-At_549\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5549\u6761<\/a>\uff09\u3002<br data-start=\"416\" data-end=\"419\" \/><br \/>\n\u305d\u306e\u305f\u3081\u3001\u53e3\u982d\u3067\u300c\u5b50\u3069\u3082\u306b\u304a\u91d1\u3092\u3042\u3052\u305f\u300d\u3068\u8a00\u3063\u3066\u3082\u3001\u8a3c\u62e0\u304c\u6b8b\u3089\u306a\u3051\u308c\u3070\u7a0e\u52d9\u7f72\u306f<u>\u300c\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\uff1d\u540d\u7fa9\u9810\u91d1\u300d<\/u>\u3068\u5224\u65ad\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<\/p>\n<ul>\n<li>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3001\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u8d08\u4e0e\u8005\u30fb\u53d7\u8d08\u8005\u3092\u660e\u8a18\u3059\u308b<\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\uff08110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff09<\/li>\n<li>\u9280\u884c\u632f\u8fbc\u306a\u3069\u3001\u8d08\u4e0e\u306e\u5b9f\u614b\u304c\u78ba\u8a8d\u3067\u304d\u308b\u8a18\u9332\u3092\u6b8b\u3059<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u3092\u6574\u3048\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u300c\u8d08\u4e0e\u306e\u610f\u601d\u304c\u3042\u3063\u305f\u300d\u3053\u3068\u3092\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3067\u304d\u307e\u3059\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\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<p>\u307e\u305f\u3001\u610f\u601d\u758e\u901a\u304c\u96e3\u3057\u3044\u5e7c\u3044\u5b50\u4f9b\u3078\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#2wzqffiosgh1pj1m38uxvb\" target=\"_self\">Q9.\u8d64\u3061\u3083\u3093\u306a\u3069\u610f\u601d\u758e\u901a\u306e\u96e3\u3057\u3044\u5b50\u4f9b\u3078\u306e\u8d08\u4e0e\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\uff1f<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"gxwlca2oqejt1ejumphdt\">5-2. \u3010\u5bfe\u7b562\u3011\u901a\u5e33\u30fb\u5370\u9451\u306a\u3069\u306f\u53d7\u8d08\u8005\u672c\u4eba\u304c\u7ba1\u7406\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u540d\u7fa9\u9810\u91d1\u3092\u9632\u3050\u305f\u3081\u306e2\u3064\u76ee\u306e\u5bfe\u7b56\u306f\u3001<strong>\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u672c\u4eba\u304c\u7ba1\u7406\u3057\u3066\u304a\u304f<\/strong>\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u308b\u5927\u304d\u306a\u8981\u56e0\u306e\u3072\u3068\u3064\u304c\u3001\u901a\u5e33\u3084\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u8ab0\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b\u304b\u3067\u3059\u3002<br data-start=\"801\" data-end=\"804\" \/><br \/>\n\u5f62\u5f0f\u4e0a\u306f\u5b50\u3069\u3082\u3084\u914d\u5076\u8005\u540d\u7fa9\u3067\u3082\u3001\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u89aa\u304c\u6301\u3061\u3001\u5165\u51fa\u91d1\u3082\u89aa\u304c\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u5b9f\u8cea\u7684\u306b\u306f\u89aa\u306e\u304a\u91d1\u300d\u3068\u5224\u65ad\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<\/p>\n<ul>\n<li>\n<p>\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u672c\u4eba\u306b\u6e21\u3059<\/p>\n<\/li>\n<li>\n<p>\u6b8b\u9ad8\u7167\u4f1a\u3084\u5165\u51fa\u91d1\u3082\u672c\u4eba\u304c\u884c\u3046<\/p>\n<\/li>\n<li>\n<p>\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u7ba1\u7406\u60c5\u5831\u3082\u672c\u4eba\u304c\u4fdd\u6709\u3059\u308b<\/p>\n<\/li>\n<\/ul>\n<p>\u3068\u3044\u3063\u305f\u5f62\u3067\u3001<strong>\u5b9f\u969b\u306b\u305d\u306e\u304a\u91d1\u3092\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u672c\u4eba\u304c\u81ea\u7531\u306b\u4f7f\u3048\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f<\/strong>\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u300c\u7ba1\u7406\u306e\u5b9f\u614b\u300d\u304c\u672c\u4eba\u306b\u3042\u308b\u3053\u3068\u3092\u793a\u305b\u308c\u3070\u3001\u540d\u7fa9\u9810\u91d1\u3068\u306f\u307f\u306a\u3055\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"yjxkce0bc4fb80rgk0ioyg\">5-3. \u3010\u5bfe\u7b563\u3011\u5bb6\u65cf\u306e\u9810\u91d1\u3092\u4e00\u89a7\u5316\u3057\u3001\u540d\u7fa9\u3068\u5b9f\u8cea\u306e\u4e00\u81f4\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u540d\u7fa9\u9810\u91d1\u3092\u9632\u3050\u305f\u3081\u306e3\u3064\u76ee\u306e\u5bfe\u7b56\u306f\u3001<strong>\u5bb6\u65cf\u306e\u9810\u91d1\u3092\u4e00\u89a7\u5316\u3057\u3001\u540d\u7fa9\u3068\u5b9f\u8cea\u306e\u4e00\u81f4\u3092\u78ba\u8a8d\u3059\u308b<\/strong><strong>\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8907\u6570\u306e\u5bb6\u65cf\u53e3\u5ea7\u304c\u3042\u308b\u5834\u5408\u306f\u3001<strong>\u8ab0\u306e\u540d\u7fa9\u3067\u3001\u8ab0\u306e\u8cc7\u91d1\u304b\u3092\u4e00\u89a7\u5316\u3057\u3066\u6574\u7406<\/strong>\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u540d\u7fa9\u3068\u5b9f\u8cea\u306e\u6240\u6709\u8005\u3092\u53ef\u8996\u5316\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5c06\u6765\u7684\u306a\u8aa4\u89e3\u3084\u76f8\u7d9a\u6642\u306e\u6df7\u4e71\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6574\u7406\u306e\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p>\u5404\u53e3\u5ea7\u306e\u958b\u8a2d\u76ee\u7684\uff08\u4f8b\uff1a\u751f\u6d3b\u8cbb\u3001\u6559\u80b2\u8cbb\u3001\u8d08\u4e0e\u7528\u306a\u3069\uff09<\/p>\n<\/li>\n<li>\n<p>\u8cc7\u91d1\u306e\u51fa\u3069\u3053\u308d\uff08\u8ab0\u306e\u53ce\u5165\u304b\u3089\u306e\u5165\u91d1\u304b\uff09<\/p>\n<\/li>\n<li>\n<p>\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ab\u30fc\u30c9\u306e\u4fdd\u7ba1\u8005<\/p>\n<\/li>\n<li>\n<p>\u540d\u7fa9\u4eba\u306e\u53ce\u5165\u3084\u5e74\u9f62\u3068\u6b8b\u9ad8\u306e\u30d0\u30e9\u30f3\u30b9<\/p>\n<\/li>\n<\/ul>\n<p>\u3053\u3046\u3057\u305f\u4e00\u89a7\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u3082<strong>\u8aac\u660e\u8cc7\u6599\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u308b<\/strong>\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h3 id=\"88kq0ht12z4ww3kr5b3tye\">5-4. \u3010\u5bfe\u7b564\u3011\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u4e8b\u524d\u76f8\u8ac7\u3092<\/h3>\n<p>\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001<strong>\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306b\u65e9\u3081\u306b\u76f8\u8ac7<\/strong><strong>\u3059\u308b<\/strong>\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9805\u76ee\u306b\u3064\u3044\u3066<span style=\"font-size: 16px; color: #333333;\">\u5177\u4f53\u7684\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u3084\u9810\u91d1\u7ba1\u7406\u306e\u9069\u6b63\u5316<\/p>\n<\/li>\n<li>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u306e\u6271\u3044\u65b9<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u52d9\u7f72\u3078\u306e\u8aac\u660e\u8cc7\u6599\u306e<span style=\"font-size: 16px; color: #333333;\">\u6574\u3048\u65b9<\/span><\/p>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u76f8\u7d9a\u7a0e\u3084\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u65e9\u3081\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2>6.\u540d\u7fa9\u9810\u91d1\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u76f8\u7d9a\u3084\u8d08\u4e0e\u306e\u5b9f\u52d9\u3067\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u540d\u7fa9\u9810\u91d1\u306b\u3064\u3044\u3066\u306e\u8cea\u554f\u3092\u3001Q&amp;A\u5f62\u5f0f\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"nh9szkmxc8hnjjzztlk8uc\">Q1.\u540d\u7fa9\u9810\u91d1\u306b\u6642\u52b9\u306f\u3042\u308b\u306e\uff1f<\/h3>\n<p><u>A.<\/u><strong><u>\u540d\u7fa9\u9810\u91d1\u306b\u300c\u6642\u52b9\u300d\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/strong><\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u304c\u767a\u899a\u3059\u308c\u3070\u3001<strong>\u3044\u3064\u306e\u9810\u91d1\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u300110\u5e74\u4ee5\u4e0a\u524d\u306b\u4f5c\u3063\u305f\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u3042\u3063\u3066\u3082\u3001\u8cc7\u91d1\u306e\u51fa\u3069\u3053\u308d\u304c\u88ab\u76f8\u7d9a\u4eba\uff08\u89aa\uff09\u3067\u3001\u7ba1\u7406\u3082\u89aa\u304c\u884c\u3063\u3066\u304a\u308a\u3001\u7269\u5fc3\u3064\u3044\u305f\u5b50\u4f9b\u304c\u305d\u306e\u5b58\u5728\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u7a0e\u52d9\u7f72\u306f\u540d\u7fa9\u9810\u91d1\u3068\u3057\u3066\u5224\u65ad\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8d08\u4e0e\u7a0e\u306b\u306f\u539f\u52476\u5e74\u3068\u3044\u3046\u6642\u52b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u81ea\u4f53\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u6642\u52b9\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"cx1r1mqfd1ha7u9cghr2ga\">Q2.\u5b50\u3069\u3082\u306e\u305f\u3081\u306b\u8caf\u3081\u305f\u304a\u91d1\u3082\u540d\u7fa9\u9810\u91d1\u306b\u306a\u308b\uff1f<\/h3>\n<p><u>A.\u5b50\u3069\u3082\u306e\u5c06\u6765\u306e\u305f\u3081\u306b\u89aa\u304c\u8caf\u3081\u3066\u3044\u308b\u304a\u91d1\u306f\u3001<\/u><strong><u>\u8d08\u4e0e\u306e\u610f\u601d\u3068\u7ba1\u7406\u306e\u5b9f\u614b\u306b\u3088\u3063\u3066\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\n<p>\u540d\u7fa9\u4eba\u306e\u5b50\u3069\u3082\u672c\u4eba\u306b\u3001\u305d\u306e\u53e3\u5ea7\u306e\u5b58\u5728\u3092\u77e5\u3089\u305b\u3001\u8d08\u4e0e\u306e\u610f\u601d\u3092\u660e\u78ba\u306b\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u8d08\u4e0e\u6bce\u306b\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u8d08\u4e0e\u7a0e\u7533\u544a\u3092\u884c\u3046<\/p>\n<\/li>\n<li>\n<p>\u53ef\u80fd\u306a\u5e74\u9f62\u3067\u3042\u308c\u3070\u901a\u5e33\u3084\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u306f\u5b50\u3069\u3082\u81ea\u8eab\u304c\u7ba1\u7406\u3059\u308b<\/p>\n<\/li>\n<\/ul>\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\/gift-tax-parent-and-child\" target=\"_blank\" rel=\"noopener\">\u89aa\u5b50\u9593\u3067\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f\u304b\u304b\u3089\u306a\u3044\u65b9\u6cd5\u3068\u6ce8\u610f\u70b9\u3092\u5fb9\u5e95\u89e3\u8aac<\/a><\/p>\n<p>\n<\/p>\n<h3 id=\"lk0bappoinb46xsl9vap84\">Q3.\u540d\u7fa9\u9810\u91d1\u3068\u8d08\u4e0e\u306e\u9055\u3044\u306f\uff1f<\/h3>\n<p><u>A.\u540d\u7fa9\u9810\u91d1\u3068\u8d08\u4e0e\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u300c<strong>\u8d08\u4e0e\u306e\u610f\u601d\u304c\u3042\u308b\u304b\u3069\u3046\u304b<\/strong><\/u><u>\u300d\u306b\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<div tabindex=\"-1\"><\/div>\n<p>\u540d\u7fa9\u9810\u91d1\u306f\u9810\u91d1\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u3068\u5b9f\u8cea\u7684\u306a\u6240\u6709\u8005\u304c\u7570\u306a\u308b\u9810\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u540d\u7fa9\u4eba\u306e\u610f\u601d\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u8d08\u4e0e\u306f\u3001\u6e21\u3059\u4eba\u3068\u53d7\u3051\u53d6\u308b\u4eba\u53cc\u65b9\u306e\u610f\u601d\u304c\u3042\u3063\u3066\u521d\u3081\u3066\u6210\u7acb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"5251rqdphes6zl5kc6wqse\">Q4.\u540d\u7fa9\u9810\u91d1\u3092\u5f8c\u304b\u3089\u8d08\u4e0e\u306b\u5909\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u308b\uff1f<\/h3>\n<p><u>A.\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u524d\u3067\u3042\u308c\u3070\u3001\u5b9f\u8cea\u7684\u306a\u6240\u6709\u8005\u306e\u53e3\u5ea7\u306b\u4e00\u65e6\u8cc7\u91d1\u3092\u623b\u3057\u3066\u540d\u7fa9\u9810\u91d1\u306e\u72b6\u614b\u3092\u89e3\u6d88\u3057\u3001<strong>\u6539\u3081\u3066\u8d08\u4e0e\u5951\u7d04\u3092\u7d50\u3073\u76f4\u3059\u3053\u3068\u3067\u3001\u8d08\u4e0e\u3068\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/u>\u306a\u304a\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u306a\u3069\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u9069\u5207\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/p>\n<p>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u3066\u304b\u3089\u3001\u904e\u53bb\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u300c\u5b9f\u306f\u8d08\u4e0e\u3067\u3057\u305f\u300d\u3068\u4e3b\u5f35\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u3068\u3057\u3066\u6271\u3044\u305f\u3044\u5834\u5408\u306f\u3001\u5f53\u521d\u304b\u3089\u3001<\/p>\n<ul>\n<li>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u5fc5\u8981\u306a\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046<\/p>\n<\/li>\n<li>\n<p>\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u540d\u7fa9\u4eba\u672c\u4eba\u304c\u7ba1\u7406\u3059\u308b<br data-start=\"1432\" data-end=\"1435\" \/><br \/>\n\u306a\u3069\u3001\u8d08\u4e0e\u3067\u3042\u308b\u3053\u3068\u304c\u8a3c\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"fs0vz394gq3gn4nvd3gzf\">Q5.\u7a0e\u52d9\u7f72\u306f\u3069\u3053\u307e\u3067\u3069\u3046\u3084\u3063\u3066\u540d\u7fa9\u9810\u91d1\u306b\u3064\u3044\u3066\u8abf\u3079\u308b\uff1f<\/h3>\n<p><u>A.\u7a0e\u52d9\u7f72\u306f\u3001<span style=\"font-size: 16px; color: #383838;\">\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u969b<\/span>\u3001\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u3078\u8abf\u67fb\u306b\u5165\u308a\u307e\u3059\u3002<\/u><span style=\"font-size: 16px; color: #383838;\"><u>\u4ea1\u304f\u306a\u3063\u305f\u672c\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u306a\u3069\u3001\u4e00\u5b9a\u306e\u8abf\u67fb\u5bfe\u8c61\u8005\u306e\u6b8b\u9ad8\u3084\u5165\u51fa\u91d1\u5c65\u6b74\u306b\u95a2\u3059\u308b\u60c5\u5831\u3082\u5165\u624b\u3057\u307e\u3059\u3002<\/u><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #383838;\">\u3053\u306e\u8abf\u67fb\u6a29\u9650\u306f\u5f37\u529b\u306a\u3082\u306e\u3067\u3001\u60c5\u5831\u306e\u958b\u793a\u3092\u6c42\u3081\u3089\u308c\u305f\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306f\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u9650\u308a\u3001\u65ad\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span>\u3068\u304f\u306b\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u7ba1\u7406\u3057\u3066\u3044\u305f\u5bb6\u65cf\u540d\u7fa9\u306e\u901a\u5e33<\/strong>\u306f\u91cd\u70b9\u7684\u306b\u8abf\u3079\u3089\u308c\u307e\u3059\u3002\u76f8\u7d9a\u767a\u751f\u5f8c\u3067\u3082\u3001\u91d1\u878d\u6a5f\u95a2\u7d4c\u7531\u3067\u6570\u5e74\u5206\u306e\u5c65\u6b74\u3092\u78ba\u8a8d\u3067\u304d\u308b\u305f\u3081\u3001\u53e3\u5ea7\u306e\u540d\u7fa9\u304c\u5b9f\u8cea\u7684\u306a\u6240\u6709\u8005\u3068\u7570\u306a\u308b\u3068\u3044\u3046\u5f62\u5f0f\u3060\u3051\u3067\u96a0\u3059\u3053\u3068\u306f\u3067\u304d\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\/penalty#2\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u304c\u7a0e\u52d9\u7f72\u306b\u898b\u3064\u304b\u308b\u7406\u7531<\/a><\/p>\n<h3 id=\"83cxcn5oe7c4waaa9268l7\">Q6.\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u540d\u7fa9\u9810\u91d1\u306e\u6271\u3044\u306f\uff1f<\/h3>\n<p><u>A.\u540d\u7fa9\u9810\u91d1\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u7a0e\u52d9\u7f72\u306f\u300c\u540d\u7fa9\u3067\u306f\u306a\u304f\u5b9f\u8cea\u300d\u3067\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u901a\u5e33\u306e\u540d\u7fa9\u304c\u5b50\u3069\u3082\u3084\u914d\u5076\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u8cea\u7684\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u7ba1\u7406\u4e0b\u306b\u3042\u308c\u3070\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u7533\u544a\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sozoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei6.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u96c6 \u4e8b\u4f8b\u2465\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u540d\u7fa9\u306e\u8ca1\u7523\uff08\u9810\u8caf\u91d1\uff09<\/a><\/p>\n<h3 id=\"oji3ds9z0rq6d9t9d3ti1k\">Q7.\u540d\u7fa9\u9810\u91d1\u3092\u8003\u616e\u305b\u305a\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f<\/h3>\n<p><u>A.\u7533\u544a\u5f8c\u306b\u540d\u7fa9\u9810\u91d1\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u4fee\u6b63\u7533\u544a\u300d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u4fee\u6b63\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shuseishinkoku\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u5f8c\u306b\u898b\u3064\u304b\u3063\u305f\u8ca1\u7523<\/a><\/p>\n<h3 id=\"lmrhyma2qxa0uxva9vb2b\">Q8.\u540d\u7fa9\u9810\u91d1\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u306e\uff1f<\/h3>\n<p><u>A.\u540d\u7fa9\u9810\u91d1\u306f\u3001\u5b9f\u8cea\u7684\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001<\/u><strong><u>\u4ed6\u306e\u9810\u91d1\u3084\u4e0d\u52d5\u7523\u3068\u540c\u69d8\u306b\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u8a18\u8f09\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u3092\u8a18\u8f09\u3057\u306a\u3044\u307e\u307e\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u3068\u3001\u5f8c\u304b\u3089\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u308a\u3001\u76f8\u7d9a\u4eba\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u3063\u305f\u308a\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u5354\u8b70\u66f8\u306b\u306f\u3001\u540d\u7fa9\u9810\u91d1\u3092\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u660e\u793a\u3057\u3001\u8ab0\u304c\u3069\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u304b\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002\u8a18\u8f09\u65b9\u6cd5\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u306f\uff1f\u96db\u5f62\u4ed8\u304d\u4f5c\u6210\u65b9\u6cd5\u3082\u5fb9\u5e95\u89e3\u8aac\uff01<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-division-agreement#5-9\" target=\"_blank\" rel=\"noopener\">5-9.\u540d\u7fa9\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408<\/a><\/p>\n<h3 id=\"2wzqffiosgh1pj1m38uxvb\">Q9.\u8d64\u3061\u3083\u3093\u306a\u3069\u610f\u601d\u758e\u901a\u306e\u96e3\u3057\u3044\u5b50\u4f9b\u3078\u306e\u8d08\u4e0e\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\uff1f\u3000<\/h3>\n<p>A.\u8d64\u3061\u3083\u3093\u306a\u3069\u610f\u601d\u758e\u901a\u306e\u96e3\u3057\u3044\u5b50\u4f9b\u3078\u306e\u8d08\u4e0e\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u672c\u4eba\u306b\u306f\u8d08\u4e0e\u306e\u610f\u601d\u3092\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001<strong>\u89aa\u306a\u3069\u306e\u6cd5\u5b9a\u4ee3\u7406\u4eba\u304c\u5b50\u306e\u4ee3\u7406\u3068\u3057\u3066\u8d08\u4e0e\u5951\u7d04\u3092\u7d50\u3076\u5f62<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001<span style=\"font-size: 16px; color: 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