{"id":7272,"date":"2026-02-19T10:00:43","date_gmt":"2026-02-19T01:00:43","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7272"},"modified":"2026-02-18T11:20:17","modified_gmt":"2026-02-18T02:20:17","slug":"spousal-gift-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/spousal-gift-tax","title":{"rendered":"\u592b\u5a66\u9593\u3067\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f\u8ff7\u3044\u304c\u3061\u306a10\u306e\u30b1\u30fc\u30b9\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p data-content=\"\"><span>\u300c\u592b\u5a66\u306e\u53e3\u5ea7\u9593\u3067\u9ad8\u984d\u306a\u8cc7\u91d1\u3092\u79fb\u52d5\u3055\u305b\u3066\u3057\u307e\u3063\u305f\u3051\u3069\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3060\u308d\u3046\u304b\u300d<\/span><br \/>\n\u300c\u9577\u5e74\u3001\u751f\u6d3b\u8cbb\u306e\u4f59\u308a\u3092\u59bb\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u30b3\u30c4\u30b3\u30c4\u8caf\u3081\u3066\u304d\u305f\u3051\u308c\u3069\u3001\u8d08\u4e0e\u3068\u898b\u306a\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u592b\u540d\u7fa9\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8fd4\u6e08\u3092\u59bb\u306e\u9810\u8caf\u91d1\u304b\u3089\u304a\u3053\u306a\u3063\u305f\u3051\u3069\u3001\u8d08\u4e0e\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3060\u308d\u3046\u304b\u300d<\/p>\n<p data-content=\"\">\u3053\u306e\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u306e\u7686\u69d8\u306f\u3001\u305d\u3093\u306a\u7591\u554f\u3092\u6301\u305f\u308c\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p data-content=\"\"><strong><span style=\"color: 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data-content=\"\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u592b\u5a66\u9593\u8d08\u4e0e\u3067\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u4f8b\u5916\u7684\u306a\u30b1\u30fc\u30b9\u304b\u3089\u3001\u3078\u305d\u304f\u308a\u3084\u9ad8\u984d\u306a\u30d7\u30ec\u30bc\u30f3\u30c8\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u7e70\u308a\u4e0a\u3052\u8fd4\u6e08\u306a\u3069\u3001<strong>\u591a\u304f\u306e\u65b9\u304c\u8ff7\u3044\u304c\u3061\u306a10\u306e\u5177\u4f53\u4f8b<\/strong>\u3092\u6319\u3052\u3066\u3001\u592b\u5a66\u9593\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u7591\u554f\u3092\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002\u672c\u8a18\u4e8b\u304c\u3001\u592b\u5a66\u9593\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u6b63\u3057\u3044\u30eb\u30fc\u30eb\u306e\u7406\u89e3\u3068\u3001\u5186\u6e80\u306a\u8cc7\u7523\u7ba1\u7406\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"6xqq740k1i91vbxkp2de1xj\" data-content=\"\">1.\u592b\u5a66\u9593\u3067\u3082\u539f\u5247\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b<\/h2>\n<p data-content=\"\"><strong>\u592b\u5a66\u9593\u3067\u3042\u3063\u3066\u3082\u3001\u539f\u5247\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u300c\u5bb6\u65cf\u3060\u304b\u3089\u7a0e\u91d1\u306f\u304b\u304b\u3089\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u6cd5\u5f8b\u4e0a\u3001\u592b\u5a66\u9593\u3067\u3042\u3063\u3066\u3082\u7279\u5225\u306a\u914d\u616e\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/p>\n<p data-content=\"\">\u305d\u306e\u6839\u62e0\u3068\u306a\u308b\u306e\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073#Mp-Ch_1-Se_1-At_1_4\" rel=\"noopener\" target=\"_blank\"><strong>\u76f8\u7d9a\u7a0e\u6cd5 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data-content=\"\">\u3057\u304b\u3057\u3001<span>\u6276\u990a\u7fa9\u52d9\u8005\u76f8\u4e92\u9593\u306e\u751f\u6d3b\u8cbb\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u306a\u3069\u3001<\/span>\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6b21\u7ae0\u3067\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"ovttrnfvcjylca7gd7wq\" data-content=\"\">2.\u3010\u4f8b\u5916\u3011\u592b\u5a66\u9593\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001<strong>\u592b\u5a66\u9593\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u4ee5\u4e0b\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><a href=\"#ub1pxhalt7g5v5so3cimz6\" target=\"_self\">2-1.\u751f\u6d3b\u8cbb\u30fb\u6559\u80b2\u8cbb<\/a><br \/>\n<a href=\"#agk7yzhrlxstf1szeisqc\" target=\"_self\">2-2.\u5e74\u9593110\u4e07\u5186\u4ee5\u5185\u306e\u8d08\u4e0e<\/a><br \/>\n<a href=\"#6wx8shzyzemxvueali801\" target=\"_self\">2-3.\u304a\u3057\u3069\u308a\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3057\u305f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e<\/a><\/p>\n<h3 id=\"ub1pxhalt7g5v5so3cimz6\" data-content=\"\">2-1.\u751f\u6d3b\u8cbb\u30fb\u6559\u80b2\u8cbb<\/h3>\n<p data-content=\"\">1\u3064\u76ee\u306f<strong>\u751f\u6d3b\u8cbb\u30fb\u6559\u80b2\u8cbb<\/strong>\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><u>\u592b\u5a66\u306b\u306f\u304a\u4e92\u3044\u306e\u751f\u6d3b\u3092\u652f\u3048\u5408\u3046\u300c\u6276\u990a\u7fa9\u52d9\u300d\u304c\u3042\u308b\u305f\u3081\u3001\u65e5\u5e38\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306e\u3084\u308a\u53d6\u308a\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<blockquote>\n<p data-content=\"\"><strong>\uff08\u8d08\u4e0e\u7a0e\u306e<u>\u975e\u8ab2\u7a0e\u8ca1\u7523<\/u>\uff09<\/strong><br \/>\n\u4e8c\u3000\u6276\u990a\u7fa9\u52d9\u8005\u203b\u76f8\u4e92\u9593\u306b\u304a\u3044\u3066<strong>\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb<\/strong>\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u3057\u305f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<span>\uff08<\/span><a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073#Mp-Ch_2-Se_2-At_21_3\" rel=\"noopener\" target=\"_blank\"><span>\u76f8\u7d9a\u7a0e\u6cd5\u3000\u7b2c\u4e8c\u5341\u4e00\u6761\u306e\u4e09<\/span><\/a><span>\uff09<\/span><\/p>\n<\/blockquote>\n<p data-content=\"\"><span>\u203b\u914d\u5076\u8005\u3001\u76f4\u7cfb\u8840\u65cf\uff08\u7956\u7236\u6bcd\u30fb\u7236\u6bcd\u30fb\u5b50\u30fb\u5b6b\uff09\u3084\u5144\u5f1f\u59c9\u59b9\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5224\u65ad\u306b\u3088\u3063\u3066\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306a\u3063\u305f\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3001\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3067\u540c\u4e00\u751f\u8a08\u306e\u8005<\/span><\/p>\n<p data-content=\"\"><strong>\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb<\/strong>\u3068\u306f\u3001<span>\u91d1\u984d\u306b\u4e0a\u9650\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001<\/span><strong>\u65e5\u5e38\u751f\u6d3b\u3092\u9001\u308b\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u7bc4\u56f2\u5185\u3001\u3064\u307e\u308a\u8af8\u3005\u306e\u4e8b\u60c5\u3092\u52d8\u6848\u3057\u3066\u793e\u4f1a\u901a\u5ff5\u4e0a\u9069\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u5185<\/strong>\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4e3b\u306b\u4e0b\u8a18\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u30fb\u98df\u8cbb\u3001\u5149\u71b1\u8cbb\u3001\u5bb6\u8cc3\u3001\u533b\u7642\u8cbb<br \/>\n\u30fb\u5b50\u4f9b\u306e\u990a\u80b2\u8cbb\u3001\u6559\u80b2\u8cbb\uff08\u5b66\u8cbb\u3001\u6559\u6750\u8cbb\u3001\u6587\u5177\u8cbb\u306a\u3069\uff09<\/p>\n<\/div>\n<p data-content=\"\"><u>\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001<strong>\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u306e\u300c\u4f7f\u3044\u9053\u300d\u3068\u300c\u6e21\u3057\u65b9\u300d<\/strong>\u3067\u3059\u3002<\/u><\/p>\n<p data-content=\"\"><u>\u751f\u6d3b\u8cbb\u3068\u3057\u3066\u6e21\u3055\u308c\u305f\u304a\u91d1\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u3092\u8caf\u84c4\u3084\u91d1\u878d\u8cc7\u7523\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u306a\u3069\u3001\u5225\u306e\u7528\u9014\u306b\u4f7f\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u751f\u6d3b\u8cbb\u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u304c\u5fc5\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u305d\u306e<strong>\u300c\u90fd\u5ea6\u300d<\/strong>\u8ca0<span>\u62c5<\/span>\u3059\u308c\u3070\u3001\u975e\u8ab2\u7a0e\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u4eee\u306b\u3001\u4eca\u5f8c\u5fc5\u8981\u306b\u306a\u308b\u8cc7\u91d1\u3060\u304b\u3089\u3068\u8a00\u3063\u3066\u3001<strong><u>\u4e8b\u524d\u306b\u4e00\u62ec\u3067\u307e\u3068\u3081\u3066\u9ad8\u984d\u306a\u8cc7\u91d1<\/u><\/strong><u>\u3092<\/u><u>\u6e21\u3057\u3066\u3057\u307e\u3046\u3068\u3001<strong>\u7279\u4f8b<\/strong>\u306a\u3069\u3092\u4f7f\u308f\u306a\u3044\u9650\u308a\u306f\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/u>\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p data-content=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-exempt\" rel=\"noopener\" target=\"_blank\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a><\/p>\n<h3 id=\"agk7yzhrlxstf1szeisqc\" data-content=\"\">2-2.\u5e74\u9593110\u4e07\u5186\u4ee5\u5185\u306e\u8d08\u4e0e\uff08\u66a6\u5e74\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u5834\u5408\uff09<\/h3>\n<p data-content=\"\">2\u3064\u76ee\u306f<strong>\u5e74110\u4e07\u5186\u4ee5\u5185\u306e\u8d08\u4e0e<\/strong>\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306b\u306f\u3001<u>\u53d7\u8d08\u8005\uff08\u53d7\u3051\u53d6\u308b\u4eba\uff091\u4eba\u306b\u3064\u304d\u5e74\u9593110\u4e07\u5186\u306e\u300c\u57fa\u790e\u63a7\u9664\u300d\u3068\u3044\u3046\u975e\u8ab2\u7a0e\u306e\u67a0<\/u>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u6982\u8981<\/th>\n<td><strong>\u3082\u3089\u3046\u4eba\u3054\u3068\u306b\u3001\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3000<span>\u203b<\/span><\/strong><strong><span>\u66a6\u5e74\u8d08\u4e0e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u975e\u8ab2\u7a0e\u67a0<\/th>\n<td>110\u4e07\u5186\/\u5e74\u9593<\/td>\n<\/tr>\n<tr>\n<th>\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9<\/th>\n<td><strong>\u6bce\u5e74\u5c11\u3057\u305a\u3064\u8d08\u4e0e\u3092\u9032\u3081\u305f\u3044<\/strong>\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9<\/th>\n<td>\u30fb\u6bce\u5e74\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u308b\u3053\u3068<br \/>\n\u30fb\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u304c3-7\u5e74\u306b\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><strong>\u3082\u3089\u3046\u4eba\u3054\u3068\u306b\u3001\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u306f\u975e\u8ab2\u7a0e<\/strong><strong>\u3068\u306a\u308a\u3001\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002<\/strong>\u3053\u306e\u5236\u5ea6\u3092\u4f7f\u3063\u3066\u9577\u5e74\u306b\u308f\u305f\u308a\u8a08\u753b\u7684\u306b\u8d08\u4e0e\u3092\u884c\u3048\u3070\u3001\u304b\u306a\u308a\u306e\u8ca1\u7523\u3092\u7121\u7a0e\u3067\u914d\u5076\u8005\u3078\u79fb\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u3092\u4e00\u5ea6\u306b\u6e21\u3059\u3088\u308a\u306f\u3001\u8001\u5f8c\u306e\u305f\u3081\u306b\u7740\u5b9f\u306b\u8cc7\u7523\u3092\u5206\u3051\u3066\u304a\u304d\u305f\u3044\u3068\u3044\u3046\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u3001<u><strong>\u8d08\u4e0e\u3092\u884c\u3046\u3054\u3068\u306b\u5951\u7d04\u66f8\u3092\u4f5c\u3063\u3066\u304a\u304f\u3053\u3068<\/strong><\/u>\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001<u>\u6bce\u5e74\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u304c\u3081\u3093\u3069\u3046\u3060\u304b\u3089\u3068\u8a00\u3063\u3066\u3001\u300c\u4eca\u5f8c10\u5e74\u306b\u308f\u305f\u308a\u3001\u6bce\u5e74100\u4e07\u5186\u3092\u8d08\u4e0e\u3059\u308b\u300d\u3068\u3044\u3046\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3057\u307e\u3046\u3068\u300110<\/u><u>\u5e74\u306b\u308f\u305f\u308a100\u4e07\u5186\u305a\u3064\u306e\u7d66\u4ed8\u3092\u3059\u308b\u3068\u3044\u3046\u5b9a\u671f\u91d1\u7d66\u4ed8\u5951\u7d04\u306b\u57fa\u3065\u304f\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8d08\u4e0e<\/u><u>\u3068\u307f\u306a\u3055\u308c\u3066\u3001\u4e00\u62ec\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p data-content=\"\">\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u8d08\u4e0e\u3001\u3042\u308b\u3044\u306f\u540d\u7fa9\u9810\u91d1\u3092\u7591\u308f\u308c\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u624b\u9593\u3092\u60dc\u3057\u307e\u305a\u3001\u6bce\u5e74\u305d\u306e\u90fd\u5ea6\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\" data-content=\"\">\u307e\u305f\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u306f\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u4e00\u5b9a\u671f\u9593\uff083-7\u5e74\uff09\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\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u306a\u304a\u3001\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u751f\u524d\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u671f\u9593\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u304b\u30897\u5e74\u4ee5\u5185\u306b\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff082024\u5e74\uff5e2030\u5e74\u306e7\u5e74\u9593\u306f\u79fb\u884c\u671f\u9593\u3068\u3055\u308c\u3066\u304a\u308a\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\uff09\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life\" rel=\"noopener\" target=\"_blank\">\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>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p data-content=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/how-to-give-gifts-during-your-lifetime\">\u751f\u524d\u8d08\u4e0e\u306e\u6b63\u3057\u3044\u3084\u308a\u65b9\uff5c\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee<\/a><\/p>\n<h3 id=\"6wx8shzyzemxvueali801\" data-content=\"\">2-3.\u304a\u3057\u3069\u308a\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3057\u305f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e<\/h3>\n<p data-content=\"\">3\u3064\u76ee\u306f<strong>\u304a\u3057\u3069\u308a\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3057\u305f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e<\/strong>\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u9593\u3067\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\uff08\u307e\u305f\u306f\u305d\u306e\u53d6\u5f97\u8cc7\u91d1\uff09\u306e\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3068\u306f\u5225\u306b<strong>\u6700\u59272,000\u4e07\u5186\u307e\u3067<\/strong>\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u300c\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u9577\u5e74\u9023\u308c\u6dfb\u3063\u305f\u592b\u5a66\u306e\u8ca2\u732e\u306b\u5831\u3044\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3001\u901a\u79f0\u300c\u304a\u3057\u3069\u308a\u8d08\u4e0e\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u6982\u8981<\/strong><\/th>\n<td><strong>\u5a5a\u59fb\u671f\u959320\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u9593\u3067\u3001\u81ea\u5b85\u3084\u305d\u306e\u8cfc\u5165\u8cc7\u91d1\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th><strong>\u975e\u8ab2\u7a0e\u67a0<\/strong><\/th>\n<td>\u6700\u59272,000\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\u3068\u5408\u308f\u305b\u3066\u6700\u59272,110\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<th><strong>\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9<\/strong><\/th>\n<td>\u81ea\u5b85\u306e\u540d\u7fa9\u3092\u59bb\uff08\u592b\uff09\u306b\u5909\u66f4\u3057\u305f\u3044\u5834\u5408\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3057\u305f\u3044\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th><strong>\u4e3b\u306a\u8981\u4ef6<\/strong><\/th>\n<td>\u30fb\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<br \/>\n\u30fb\u8d08\u4e0e\u3055\u308c\u305f\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u3057\u3001\u305d\u306e\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u4f4f\u3080\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u3053\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u6700\u59272,110\u4e07\u5186\u5206\u307e\u3067\u8d08\u4e0e\u7a0e\u3092\u304b\u3051\u305a\u306b\u81ea\u5b85\u306e\u540d\u7fa9\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u3053\u306e\u7279\u4f8b\u306e\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u8d08\u4e0e\u3057\u305f\u5f8c\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3082\u3001\u305d\u306e\u8d08\u4e0e\u5206\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\uff08\u6301\u3061\u623b\u3057\uff09\u3057\u306a\u304f\u3066\u3088\u3044\u70b9\u306b\u3042\u308a\u307e\u3059\u3002\u901a\u5e38\u3001\u4ea1\u304f\u306a\u308b\u524d\u4e00\u5b9a\u671f\u9593\u306e\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u3081\u308b\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5206\u306f\u3001\u305d\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u3082\u975e\u5e38\u306b\u5f37\u529b\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u6ce8\u610f\u70b9\u3068\u3057\u3066\u306f\u3001<u>\u8d08\u4e0e\u7a0e\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u3063\u3066\u3082\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306b\u4f34\u3046\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u3084\u300c\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u300d\u306a\u3069\u306e\u8af8\u8cbb\u7528\u306f\u5225\u9014\u767a\u751f\u3059\u308b\u70b9\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u901a\u5e38\u306e\u76f8\u7d9a\u6642\u306b\u6bd4\u3079\u3066\u5272\u9ad8\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u7a0e\u91d1\u3068\u8af8\u8cbb\u7528\u306e\u30c8\u30fc\u30bf\u30eb\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<p data-content=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.google.com\/search?q=https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax-exemption-for-spouse\" rel=\"noopener\" target=\"_blank\">\u304a\u3057\u3069\u308a\u8d08\u4e0e\uff08\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\uff09\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<\/a><\/p>\n<h2 id=\"5ta1ovc7dzjtw88yqnjytg\" data-content=\"\">3.\u3053\u308c\u3063\u3066\u5927\u4e08\u592b\uff1f\u592b\u5a66\u9593\u8d08\u4e0e\u3067\u8ff7\u3044\u304c\u3061\u306a\u30b1\u30fc\u30b910\u9078<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001\u751f\u6d3b\u306e\u4e2d\u3067\u3088\u304f\u3042\u308b\u3001\u592b\u5a66\u9593\u8d08\u4e0e\u3067\u8ff7\u3044\u304c\u3061\u306a\u30b1\u30fc\u30b910\u9078\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u203b\u672c\u8a18\u4e8b\u3067\u306f\u3001\u89e3\u8aac\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u300c\u592b\u304c\u4e3b\u306a\u53ce\u5165\u3092\u5f97\u3066\u304a\u308a\u3001\u59bb\u304c\u5c02\u696d\u4e3b\u5a66\u307e\u305f\u306f\u6276\u990a\u5185\u3067\u5bb6\u8a08\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3092\u524d\u63d0\u306b\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u53ce\u5165\u72b6\u6cc1\u3084\u6027\u5225\u304c\u9006\u306e\u5834\u5408\u3067\u3082\u3001\u7a0e\u52d9\u4e0a\u306e\u8003\u3048\u65b9\u306f\u540c\u69d8\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u9069\u5b9c\u8aad\u307f\u66ff\u3048\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\">\n<colgroup>\n<col width=\"274\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"width: 41.6821%;\"><strong>\u30b1\u30fc\u30b9<\/strong><\/th>\n<th style=\"width: 13.5859%;\"><strong>\u5224\u5b9a<\/strong><\/th>\n<th style=\"width: 44.6396%;\"><strong>\u7406\u7531\u30fb\u6ce8\u610f\u70b9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#h9lviz2puhv0s3ip6dxc\" target=\"_self\">3-1. \u751f\u6d3b\u8cbb\u306e\u4f59\u308a\u3092\u300c\u3078\u305d\u304f\u308a\u300d\u8caf\u91d1<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u25b3<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u751f\u6d3b\u8cbb\u306e\u3084\u308a\u304f\u308a\u3067\u3042\u308a\u3001\u539f\u5247<u>\u8d08\u4e0e\u7a0e\u306f\u975e\u8ab2\u7a0e<\/u>\u3002<strong>\u305f\u3060\u3057\u5c06\u6765\u300c\u76f8\u7d9a\u7a0e\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u3042\u308a\u3002<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#swecv4oq788l8buhawp8p\" target=\"_self\">3-2. \u592b\u306e\u9810\u91d1\u3067\u300c\u59bb\u540d\u7fa9\u306e\u682a\u30fb\u6295\u4fe1\u300d\u3092\u8cfc\u5165<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u00d7<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u751f\u6d3b\u8cbb\u3067\u306f\u306a\u304f\u300c\u8cc7\u7523\u5f62\u6210\u300d\u304c\u76ee\u7684\u3068\u306a\u308b\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#fca87nao5dsmexwpd3vkq\" target=\"_self\">3-3. \u592b\u5a66\u9593\u3067\u591a\u984d\u306e\u53e3\u5ea7\u79fb\u52d5<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u25b3<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u7ba1\u7406\u76ee\u7684\u306e\u307f\u306a\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u304c\u3001<strong>\u5c06\u6765<\/strong><span><strong>\u5c06\u6765\u300c\u76f8\u7d9a\u7a0e\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u3042\u308a\u3002<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#612aebhpd6dqvgpn69qv7s\" target=\"_self\">3-4. \u591a\u984d\u306e\u73fe\u91d1\u3092\u624b\u6e21\u3057\u3067\u8d08\u4e0e<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u00d7<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u5f62\u5f0f\u304c\u624b\u6e21\u3057\u3067\u3042\u3063\u3066\u3082\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308c\u3070\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#yilv12l5kzafbcjya1b3s9\" target=\"_self\">3-5. \u59bb\u304c\u592b\u306e\u53ce\u5165\u3060\u3051\u30671,000\u4e07\u8d85\u306e\u8cc7\u7523<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u25b3<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u305a\u3068\u3082\u3001<strong>\u5b9f\u8cea\u300c\u592b\u306e\u8ca1\u7523\uff08\u540d\u7fa9\u9810\u91d1\uff09\u300d\u3068\u3057\u3066\u5c06\u6765\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u3042\u308a\u3002<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#4b0f395kncld2rys8cwgw5\" target=\"_self\">3-6. \u592b\u306e\u30ed\u30fc\u30f3\u3092\u59bb\u306e\u8caf\u91d1\u3067\u7e70\u308a\u4e0a\u3052\u8fd4\u6e08<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u00d7<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u592b\u306e\u8ca0\u50b5\u3092\u80a9\u4ee3\u308f\u308a\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u3001\u59bb\u304b\u3089\u592b\u3078\u306e\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#f1fdungj1o5eze0wn7hl5\" target=\"_self\">3-7. \u5171\u6709\u540d\u7fa9\u306b\u3059\u308b\u969b\u3001\u8cc7\u91d1\u306a\u3057\u5074\u306b\u6301\u5206<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u00d7<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u51fa\u3057\u305f\u304a\u91d1\u306e\u5272\u5408\u3068\u540d\u7fa9\u306e\u5272\u5408\u304c\u7570\u306a\u308b\u3068\u3001\u5dee\u984d\u5206\u304c\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#wdeb8740nrhjq3emircb6a\" target=\"_self\">3-8. \u53ce\u5165\u306e\u306a\u3044\u59bb\u304c\u751f\u6d3b\u306b\u4f7f\u3046\u8eca\u3092\u8cfc\u5165<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u3007<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\"><u>\u5e38\u8b58\u7684\u306a\u7bc4\u56f2\u306e\u300c\u751f\u6d3b\u5fc5\u9700\u54c1\u300d\u3067\u3042\u308c\u3070<\/u>\u3001\u592b\u304c\u652f\u6255\u3063\u3066\u3082\u975e\u8ab2\u7a0e\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#fdp45swu54mcodynt4en9g\" target=\"_self\">3-9. \u300c\u751f\u6d3b\u8cbb\u300d\u3067\u9ad8\u984d\u306a\u5b9d\u98fe\u54c1\u3084\u8eca\u3092\u8cfc\u5165<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u00d7<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u751f\u6d3b\u8cbb\u306e\u67a0\u3092\u8d85\u3048\u305f\u300c\u8cc7\u7523\u300d\u306e\u53d6\u5f97\u3068\u5224\u65ad\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6821%;\"><a href=\"#yq0vchtatj8oyo4183mysk\" target=\"_self\">3-10. \u592b\u5a66\u9593\u3067\u306e\u9ad8\u984d\u306a\u30d7\u30ec\u30bc\u30f3\u30c8<\/a><\/td>\n<td style=\"width: 13.5859%;\">\u00d7<\/td>\n<td style=\"width: 44.6396%;\">\n<p data-content=\"\">\u8a18\u5ff5\u65e5\u3067\u3082\u4f8b\u5916\u306a\u3057\u3002\u4ed6\u306e\u8d08\u4e0e\u3068\u5408\u308f\u305b\u3066\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308c\u3070\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"h9lviz2puhv0s3ip6dxc\" data-content=\"\">3-1. \u751f\u6d3b\u8cbb\u306e\u4f59\u308a\u3092\u300c\u59bb\u306e\u53e3\u5ea7\u300d\u3067\u30b3\u30c4\u30b3\u30c4\u8caf\u91d1\uff08\u3078\u305d\u304f\u308a\uff09\u3057\u3066\u3044\u308b<\/h3>\n<p data-content=\"\">1\u3064\u76ee\u306f\u751f\u6d3b\u8cbb\u306e\u4f59\u308a\u3092\u300c\u59bb\u306e\u53e3\u5ea7\u300d\u3067\u30b3\u30c4\u30b3\u30c4\u8caf\u91d1\uff08\u3078\u305d\u304f\u308a\uff09\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/m6n2wh03wc-4166ea45d514.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001<strong>\u3053\u306e\u30b1\u30fc\u30b9\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u8d08\u4e0e\u7a0e\u300d\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u5c06\u6765\u306e\u300c\u76f8\u7d9a\u7a0e\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044<\/strong>\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u592b\u5a66\u9593\u3067\u751f\u6d3b\u8cbb\u3068\u3057\u3066\u6e21\u3055\u308c\u305f\u304a\u91d1\u306e\u4f59\u308a\u3092\u8caf\u91d1\u3057\u3066\u3082\u3001\u901a\u5e38\u3001\u305d\u3053\u306b\u306f\u300c\u3042\u3052\u305f\u300d\u300c\u3082\u3089\u3063\u305f\u300d\u3068\u3044\u3046\u660e\u78ba\u306a\u8d08\u4e0e\u306e\u5408\u610f\uff08\u5951\u7d04\uff09\u304c\u306a\u3044\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002\u5bb6\u8a08\u7ba1\u7406\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u8d08\u4e0e\u7a0e\u3092\u6255\u3044\u306a\u3055\u3044\u300d\u3068\u8a00\u308f\u308c\u308b\u3053\u3068\u306f\u307e\u305a\u306a\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p data-content=\"\"><strong>\u6700\u5927\u306e\u554f\u984c\u306f\u3001\u592b\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u3067\u3059\u3002<\/strong><u>\u59bb\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u539f\u8cc7\uff08\u3082\u3068\u306e\u304a\u91d1\uff09\u304c\u592b\u306e\u53ce\u5165\u3067\u3042\u308a\u3001\u59bb\u306b\u72ec\u81ea\u306e\u53ce\u5165\u304c\u306a\u3051\u308c\u3070\u3001\u305d\u308c\u306f\u7a0e\u52d9\u4e0a\u300c\u540d\u7fa9\u9810\u91d1\uff08\u5b9f\u8cea\u7684\u306b\u306f\u592b\u306e\u8ca1\u7523\uff09\u300d\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u592b\u306e\u8ca1\u7523\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u7591\u308f\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u7b56\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u8d08\u4e0e\u3092\u660e\u78ba\u306b\u3059\u308b:<\/strong> \u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u306e\u7bc4\u56f2\u5185\u3067\u3001\u6bce\u5e74\u300c\u8d08\u4e0e\u5951\u7d04\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3001\u6b63\u5f0f\u306b\u300c\u59bb\u306e\u8ca1\u7523\u300d\u3068\u3057\u3066\u78ba\u5b9a\u3055\u305b\u308b\u3002<\/p>\n<\/li>\n<li>\n<p class=\"attention-p\"><strong>\u751f\u6d3b\u8cbb\u3068\u3057\u3066\u6d88\u8cbb\u3059\u308b:<\/strong> \u8caf\u307e\u3063\u305f\u304a\u91d1\u306f\u5bb6\u65cf\u306e\u65c5\u884c\u3084\u81ea\u5b85\u306e\u4fee\u7e55\u306a\u3069\u3001\u5bb6\u65cf\u306e\u305f\u3081\u306b\u4f7f\u3044\u5207\u308b\uff08\u6d88\u8cbb\u3059\u308c\u3070\u8cc7\u7523\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u554f\u984c\u3042\u308a\u307e\u305b\u3093\uff09\u3002<\/p>\n<\/li>\n<li>\n<p class=\"attention-p\"><strong>\u59bb\u540d\u7fa9\u306e\u901a\u5e33\u30fb\u5370\u9451\u306f\u59bb\u304c\u7ba1\u7406\u3059\u308b:<\/strong>\u00a0\u81ea\u5206\u306e\u610f\u601d\u3067\u3044\u3064\u3067\u3082\u5f15\u304d\u51fa\u305b\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u81ea\u8eab\u306e\u8ca1\u7523\u3067\u3042\u308b\u3053\u3068\u306e\u8a3c\u660e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-content=\"\">\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\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\/nominee-account\" rel=\"noopener\" target=\"_blank\">\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\u3000<\/a><\/p>\n<h3 id=\"swecv4oq788l8buhawp8p\" data-content=\"\">3-2. \u592b\u540d\u7fa9\u306e\u9810\u91d1\u304b\u3089\u300c\u59bb\u540d\u7fa9\u306e\u6295\u8cc7\u4fe1\u8a17\u3084\u682a\u300d\u3092\u8cfc\u5165\u3057\u305f<\/h3>\n<p data-content=\"\">2\u3064\u76ee\u306f\u592b\u540d\u7fa9\u306e\u9810\u91d1\u304b\u3089\u300c\u59bb\u540d\u7fa9\u306e\u6295\u8cc7\u4fe1\u8a17\u3084\u682a\u300d\u3092\u8cfc\u5165\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/jthsbl92dko-d2c48402e1c8.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306f<strong>\u539f\u5247\u3068\u3057\u3066\u300c\u8d08\u4e0e\u7a0e\u300d\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\"><a href=\"#h9lviz2puhv0s3ip6dxc\" target=\"_self\">3-1<\/a>\u306e\u300c\u751f\u6d3b\u8cbb\u306e\u8caf\u91d1\u300d\u3068\u306f\u7570\u306a\u308a\u3001\u305d\u306e\u8cc7\u91d1\u3092\u4f7f\u3063\u3066\u59bb\u540d\u7fa9\u306e\u682a\u3084\u6295\u8cc7\u4fe1\u8a17\u3001\u91d1\u306a\u3069\u306e\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u306f\u65e5\u5e38\u751f\u6d3b\u3067\u6d88\u8cbb\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u300c\u500b\u4eba\u306e\u8cc7\u7523\u5f62\u6210\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u592b\u306e\u8cc7\u91d1\u3067\u59bb\u500b\u4eba\u306e\u8cc7\u7523\u3092\u5897\u3084\u3059\u884c\u70ba\u306f\u3001\u7a0e\u52d9\u4e0a\u300c\u592b\u304b\u3089\u59bb\u3078\u306e\u8d08\u4e0e\u300d\u3068\u5224\u65ad\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u300c\u592b\u5a66\u5171\u6709\u306e\u8001\u5f8c\u8cc7\u91d1\u306e\u3064\u3082\u308a\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u540d\u7fa9\u304c\u59bb\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u305d\u306e\u8cfc\u5165\u8cc7\u91d1\uff08\u307e\u305f\u306f\u8cfc\u5165\u3057\u305f\u5546\u54c1\u305d\u306e\u3082\u306e\uff09\u304c\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u8d85\u3048\u305f\u5206\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u5c06\u6765\u3001\u904b\u7528\u76ca\u3084\u5143\u672c\u3092\u5b89\u5fc3\u3057\u3066\u81ea\u5206\uff08\u59bb\uff09\u306e\u3082\u306e\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3092\u8e0f\u3080\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u8cc7\u91d1\u79fb\u52d5\u306e\u524d\u306b\u8d08\u4e0e\u3092\u5b8c\u4e86\u3055\u305b\u308b:<\/strong> <br \/>\n\u307e\u305a\u3001\u5e74\u9593110\u4e07\u5186\u306e\u7bc4\u56f2\u5185\u3067\u592b\u304b\u3089\u59bb\u3078\u73fe\u91d1\u3092\u8d08\u4e0e\u3057\uff08\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\uff09\u3001\u59bb\u81ea\u8eab\u306e\u9280\u884c\u53e3\u5ea7\u306b\u79fb\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u59bb\u306e\u8cc7\u91d1\u3068\u3057\u3066\u6295\u8cc7\u3092\u884c\u3046:<\/strong><br \/>\n\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5f8c\u306e\u300c\u59bb\u306e\u304a\u91d1\u300d\u3092\u4f7f\u3063\u3066\u3001\u59bb\u540d\u7fa9\u306e\u8a3c\u5238\u53e3\u5ea7\u3067\u904b\u7528\u3092\u958b\u59cb\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u300c\u540d\u7fa9\u8cb8\u3057\u300d\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b:<\/strong><br \/>\n\u9298\u67c4\u306e\u9078\u5b9a\u3084\u8cb7\u3044\u4ed8\u3051\u306e\u624b\u7d9a\u304d\u3082\u59bb\u672c\u4eba\u304c\u884c\u3044\u3001\u6295\u8cc7\u306e\u30ea\u30b9\u30af\u3082\u59bb\u304c\u8ca0\u3063\u3066\u3044\u308b\u5b9f\u614b\u3092\u4f5c\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-content=\"\">\u592b\u5a66\u3067\u8cc7\u7523\u904b\u7528\u3092\u59cb\u3081\u308b\u969b\u306f\u3001\u307e\u305a\u300c\u6b63\u3057\u3044\u624b\u9806\u3067\u8d08\u4e0e\u3092\u884c\u3046\u300d\u3068\u3044\u3046\u3072\u3068\u624b\u9593\u3092\u52a0\u3048\u308b\u3053\u3068\u304c\u3001\u5c06\u6765\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u6700\u5584\u306e\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"fca87nao5dsmexwpd3vkq\" data-content=\"\">3-3. \u592b\u5a66\u9593\u3067\u591a\u984d\u306e\u8cc7\u91d1\u3092\u53e3\u5ea7\u79fb\u52d5\u3055\u305b\u305f<\/h3>\n<p data-content=\"\">3\u3064\u76ee\u306f\u3001\u592b\u5a66\u9593\u3067\u591a\u984d\u306e\u8cc7\u91d1\u3092\u53e3\u5ea7\u79fb\u52d5\u3055\u305b\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/psqp5f9t1l-4174b9a8074e.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u5358\u306a\u308b\u300c\u7ba1\u7406\u76ee\u7684\u300d\u3067\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001<strong>\u300c\u5b9f\u8cea\u7684\u306a\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u3068\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u4f8b\u3048\u3070\u3001\u592b\u306e\u9000\u8077\u91d11,000\u4e07\u5186\u3092\u300c\u7ba1\u7406\u304c\u697d\u3060\u304b\u3089\u300d\u3068\u59bb\u306e\u53e3\u5ea7\u306b\u79fb\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306f\u305d\u306e\u76ee\u7684\u3092\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002\u3082\u3057\u305d\u306e\u304a\u91d1\u3092\u59bb\u304c\u81ea\u7531\u306b\u4f7f\u3063\u305f\u308a\u3001\u59bb\u540d\u7fa9\u306e\u5b9a\u671f\u9810\u91d1\u306b\u3057\u305f\u308a\u3059\u308c\u3070\u3001\u300c\u59bb\u304c\u592b\u304b\u30891,000\u4e07\u5186\u3092\u3082\u3089\u3063\u305f\uff08\u8d08\u4e0e\uff09\u300d\u3068\u5224\u65ad\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u9280\u884c\u53e3\u5ea7\u9593\u306e\u5927\u304d\u306a\u8cc7\u91d1\u79fb\u52d5\u306f\u3001\u7a0e\u52d9\u7f72\u304c\u628a\u63e1\u3057\u3084\u3059\u3044\u60c5\u5831\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u7279\u306b\u3001\u305d\u306e\u8cc7\u91d1\u3092\u4f7f\u3063\u3066\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u308a\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u308a\u3057\u305f\u969b\u306b\u3001\u904e\u53bb\u306e\u5c65\u6b74\u307e\u3067\u9061\u3063\u3066\u8abf\u67fb\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u4e00\u6642\u7684\u306b\u9810\u304b\u3063\u3066\u3044\u308b\u3060\u3051\u300d\u3068\u3044\u3046\u4e3b\u5f35\u304c\u901a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u591a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u591a\u984d\u306e\u8cc7\u91d1\u3092\u5b89\u5168\u306b\u7ba1\u7406\u30fb\u79fb\u52d5\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8003\u3048\u65b9\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u300c\u9810\u304b\u308a\u91d1\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3059\u308b:<\/strong> <br \/>\n\u3082\u3057\u7ba1\u7406\u306e\u305f\u3081\u306b\u79fb\u3059\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u304a\u91d1\u306b\u306f\u4e00\u5207\u624b\u3092\u3064\u3051\u305a\u3001\u751f\u6d3b\u8cbb\u3084\u592b\u306e\u305f\u3081\u306b\u4f7f\u3046\u3068\u3044\u3046\u300c\u4ee3\u7406\u7ba1\u7406\u300d\u306e\u5b9f\u614b\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u8d08\u4e0e\u306a\u3089\u8d08\u4e0e\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3001\u3082\u3057\u304f\u306f\u3001\u300c\u7279\u4f8b\u300d\u3084\u300c\u57fa\u790e\u63a7\u9664\u300d\u3092\u4f7f\u3046:<\/strong><br \/>\n\u3082\u3057\u672c\u5f53\u306b\u59bb\u306e\u3082\u306e\u306b\u3057\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u306e\u624b\u7d9a\u304d\u3092\u8e0f\u3080\u3001\u3082\u3057\u304f\u306f\u3001\u4e00\u5ea6\u306b\u79fb\u3059\u306e\u3067\u306f\u306a\u304f\u3001\u524d\u8ff0\u306e\u300c\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u300d\u3092\u4f55\u5e74\u3082\u304b\u3051\u3066\u5229\u7528\u3059\u308b\u304b\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u3067\u3042\u308c\u3070\u300c\u304a\u3057\u3069\u308a\u8d08\u4e0e\uff08\u6700\u59272,000\u4e07\u5186\u975e\u8ab2\u7a0e\uff09\u300d\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u79fb\u52d5\u306e\u7406\u7531\u3092\u8a18\u9332\u3057\u3066\u304a\u304f:<\/strong> <br \/>\n\u306a\u305c\u305d\u306e\u6642\u671f\u306b\u79fb\u52d5\u3057\u305f\u306e\u304b\u3001\u30e1\u30e2\u3084\u901a\u5e33\u3078\u306e\u8a18\u8f09\u306a\u3069\u3067\u7406\u7531\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u5c06\u6765\u306e\u7591\u5ff5\u3092\u6674\u3089\u3059\u4e00\u52a9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-content=\"\">\u300c\u592b\u5a66\u306e\u304a\u91d1\u3060\u304b\u3089\u79fb\u3057\u3066\u3082\u5927\u4e08\u592b\u300d\u3068\u904e\u4fe1\u305b\u305a\u3001\u9ad8\u984d\u306a\u79fb\u52d5\u306b\u306f\u5fc5\u305a\u300c\u660e\u78ba\u306a\u7406\u7531\u300d\u3068\u300c\u7a0e\u52d9\u4e0a\u306e\u88cf\u4ed8\u3051\u300d\u3092\u6301\u305f\u305b\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"612aebhpd6dqvgpn69qv7s\" data-content=\"\">3-4. \u592b\u5a66\u9593\u3067\u591a\u984d\u306e\u73fe\u91d1\u3092\u624b\u6e21\u3057\u3067\u8d08\u4e0e\u3057\u305f<\/h3>\n<p data-content=\"\">4\u3064\u76ee\u306f\u3001\u592b\u5a66\u9593\u3067\u591a\u984d\u306e\u73fe\u91d1\u3092\u624b\u6e21\u3057\u3067\u8d08\u4e0e\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/aeph4c8dp6v-9435207bd3e1.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u624b\u6e21\u3057\u3067\u3042\u3063\u3066\u3082\u57fa\u790e\u63a7\u9664\u984d\uff08110\u4e07\u5186\uff09\u3092\u8d85\u3048\u308c\u3070<strong>\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u306f\u300c\u304a\u91d1\u306e\u6d41\u308c\u300d\u304b\u3089\u8d08\u4e0e\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u7a0e\u52d9\u7f72\u306f\u300c\u73fe\u91d1\u304c\u6e21\u3055\u308c\u305f\u77ac\u9593\u300d\u3092\u898b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u51fa\u6240\uff08\u53e3\u5ea7\uff09\u300d\u3068\u300c\u884c\u304d\u5148\uff08\u884c\u52d5\uff09\u300d\u306e\u4e21\u7aef\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u592b\u306e\u53e3\u5ea7\u304b\u3089\u307e\u3068\u307e\u3063\u305f\u73fe\u91d1\u304c\u5f15\u304d\u51fa\u3055\u308c\u305f\u5f8c\u3001\u59bb\u540d\u7fa9\u3067\u9ad8\u984d\u306a\u8cb7\u3044\u7269\u3092\u3057\u305f\u308a\u3001\u59bb\u306e\u53e3\u5ea7\u306b\u73fe\u91d1\u9810\u91d1\u304c\u5897\u3048\u305f\u308a\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u9593\u306b\u306f\u300c\u8d08\u4e0e\u304c\u3042\u3063\u305f\u300d\u3068\u5408\u7406\u7684\u306b\u63a8\u8a8d\u3055\u308c\u307e\u3059\u3002\u300c\u901a\u5e33\u306b\u632f\u8fbc\u8a18\u9332\u304c\u306a\u3044\u304b\u3089\u8a3c\u62e0\u306f\u306a\u3044\u300d\u3068\u3044\u3046\u7406\u5c48\u306f\u3001\u30d7\u30ed\u306e\u7a0e\u52d9\u8abf\u67fb\u5b98\u306b\u306f\u901a\u7528\u3057\u307e\u305b\u3093\u3002<\/p>\n<p data-content=\"\">\u624b\u6e21\u3057\u8d08\u4e0e\u304c\u767a\u899a\u3059\u308b\u4e3b\u306a\u304d\u3063\u304b\u3051\u306f\u3001\u4e3b\u306b2\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u4e0d\u52d5\u7523\u3084\u9ad8\u7d1a\u8eca\u306e\u8cfc\u5165:<\/strong> \u53ce\u5165\u306e\u306a\u3044\u306f\u305a\u306e\u59bb\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u3067\u4e0d\u52d5\u7523\u7b49\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u304a\u5c0b\u306d\uff08\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306e\u554f\u3044\u5408\u308f\u305b\uff09\u300d\u304c\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u7a0e\u52d9\u8abf\u67fb\uff08\u76f8\u7d9a\u6642\u306a\u3069\uff09:<\/strong> \u592b\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u969b\u3001\u904e\u53bb10\u5e74\u7a0b\u5ea6\u306e\u901a\u5e33\u306e\u52d5\u304d\u3092\u8abf\u3079\u3089\u308c\u3001\u4f7f\u9014\u4e0d\u660e\u306e\u5927\u304d\u306a\u51fa\u91d1\u304c\u3042\u308b\u3068\u3001\u300c\u73fe\u91d1\u624b\u6e21\u3057\u306b\u3088\u308b\u8d08\u4e0e\u300d\u3084\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3092\u7591\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u30ea\u30b9\u30af\u306e\u306a\u3044\u3001\u78ba\u5b9f\u306a\u8cc7\u7523\u79fb\u8ee2\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u4ee5\u4e0b\u306e\u5bfe\u7b56\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u3042\u3048\u3066\u8a18\u9332\u3092\u6b8b\u3059:<\/strong> \u8d08\u4e0e\u3092\u3059\u308b\u306a\u3089\u3001\u3080\u3057\u308d\u9280\u884c\u632f\u8fbc\u3092\u5229\u7528\u3057\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002\u300c\u3044\u3064\u3001\u8ab0\u304c\u3001\u8ab0\u306b\u3001\u3044\u304f\u3089\u6e21\u3057\u305f\u304b\u300d\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u3001\u5c06\u6765\u306e\u81ea\u5206\u305f\u3061\u3092\u5b88\u308b\u6700\u5927\u306e\u9632\u5fa1\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\n<p data-content=\"\"><strong>\u30bf\u30f3\u30b9\u9810\u91d1\u306b\u3057\u306a\u3044:<\/strong> \u592b\u306e\u53e3\u5ea7\u304b\u3089\u51fa\u3057\u305f\u73fe\u91d1\u3092\u305d\u306e\u307e\u307e\u59bb\u306e\u30bf\u30f3\u30b9\u9810\u91d1\u306b\u3057\u3066\u3082\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u6642\u306b\u306f\u300c\u592b\u306e\u8ca1\u7523\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u8d08\u4e0e\u7a0e\u3092\u6b63\u3057\u304f\u7533\u544a\u3059\u308b:<\/strong> 110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u96a0\u3055\u305a\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u4e00\u756a\u30b3\u30b9\u30c8\uff08\u91cd\u52a0\u7b97\u7a0e\u306a\u3069\uff09\u3092\u5b89\u304f\u6291\u3048\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-content=\"\">\u300c\u898b\u3048\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u3044\u3046\u5224\u65ad\u304c\u3001\u5c06\u6765\u5927\u304d\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u62db\u304f\u30ea\u30b9\u30af\u304c\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/living-gift-cash-handover\" rel=\"noopener\" target=\"_blank\">\u751f\u524d\u8d08\u4e0e\u306f\u73fe\u91d1\u624b\u6e21\u3057\u3067\u3082OK\uff1f\u7a0e\u52d9\u7f72\u306b\u3070\u308c\u308b\uff1f\u5951\u7d04\u66f8\u306e\u96db\u5f62\u3082\u63b2\u8f09<\/a><\/p>\n<h3 id=\"yilv12l5kzafbcjya1b3s9\" data-content=\"\">3-5.\u5c02\u696d\u4e3b\u5a66\u306e\u59bb\u304c\u3001\u592b\u304b\u3089\u306e\u9810\u91d1\u79fb\u52d5\u3060\u3051\u3067\u300c1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u8cc7\u7523\u300d\u3092\u6301\u3063\u3066\u3044\u308b<\/h3>\n<p data-content=\"\">5\u3064\u76ee\u306f\u3001\u5c02\u696d\u4e3b\u5a66\u306e\u59bb\u304c\u3001\u592b\u304b\u3089\u306e\u9810\u91d1\u79fb\u52d5\u3060\u3051\u30671,000\u4e07\u5186\u4ee5\u4e0a\u306e\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/vdw557m3d-c0f27c0f0ebc.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001<strong>\u305f\u3060\u3061\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306f\u7a00\u3067\u3059\u304c\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u6642\u306b\u300c\u592b\u306e\u8ca1\u7523\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u6975\u3081\u3066\u9ad8\u3044\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u59bb\u81ea\u8eab\u306b\u53ce\u5165\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u591a\u984d\u306e\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306f\u300c\u751f\u6d3b\u8cbb\u306e\u6b8b\u308a\uff08<a href=\"#h9lviz2puhv0s3ip6dxc\" target=\"_self\">3-1<\/a>\u306e\u30b1\u30fc\u30b9\uff09\u300d\u3084\u300c\u592b\u304c\u81ea\u5206\u306e\u8ca1\u7523\u3092\u59bb\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u5206\u3051\u3066\u7f6e\u3044\u3066\u3044\u308b\u3060\u3051\u300d\u3068\u5224\u65ad\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u547c\u3073\u307e\u3059\u3002\u540d\u7fa9\u9810\u91d1\u306f\u3001\u5f62\u5f0f\u7684\u306b\u306f\u59bb\u306e\u53e3\u5ea7\u306b\u3042\u3063\u3066\u3082\u3001\u5b9f\u8cea\u7684\u306a\u6301\u3061\u4e3b\u306f\u300c\u592b\u300d\u3067\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u592b\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u300c\u592b\u306e\u8ca1\u7523\u300d\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u7a0e\u52d9\u7f72\u306f\u3001\u500b\u4eba\u306e\u53ce\u5165\uff08\u78ba\u5b9a\u7533\u544a\u3084\u7d66\u4e0e\u8a18\u9332\uff09\u3092\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002\u300c\u904e\u53bb20\u5e74\u9593\u306e\u59bb\u306e\u30d1\u30fc\u30c8\u53ce\u5165\u300d\u3068\u300c\u73fe\u5728\u306e\u9810\u91d1\u6b8b\u9ad8\u300d\u3092\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u660e\u3089\u304b\u306b\u6574\u5408\u6027\u304c\u53d6\u308c\u306a\u3044\uff08\u53ce\u5165\u4ee5\u4e0a\u306b\u8caf\u91d1\u304c\u3042\u308b\uff09\u5834\u5408\u3001\u300c\u3053\u306e\u304a\u91d1\u306f\u592b\u304c\u7a3c\u3044\u3060\u3082\u306e\u3067\u3059\u306d\u300d\u3068\u6307\u6458\u3055\u308c\u307e\u3059\u3002\u7279\u306b\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u306b\u306f\u3001\u5bb6\u65cf\u5168\u54e1\u306e\u53e3\u5ea7\u5c65\u6b74\u304c\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u3044\u3046\u4e0d\u5b89\u5b9a\u306a\u72b6\u614b\u3092\u89e3\u6d88\u3057\u3001\u6b63\u771f\u6b63\u9298\u306e\u300c\u59bb\u306e\u8cc7\u7523\u300d\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u7b56\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u300c\u8d08\u4e0e\u300d\u306e\u5b9f\u7e3e\u3092\u4eca\u304b\u3089\u4f5c\u308b:<\/strong> \u5358\u306b\u79fb\u52d5\u3055\u305b\u308b\u306e\u3067\u306f\u306a\u304f\u3001110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u5229\u7528\u3057\u3066\u3001\u6bce\u5e74\u300c\u8d08\u4e0e\u5951\u7d04\u66f8\u300d\u3092\u4ea4\u308f\u3057\u306a\u304c\u3089\u6b63\u5f0f\u306b\u59bb\u3078\u8cc7\u7523\u3092\u79fb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u59bb\u81ea\u8eab\u304c\u901a\u5e33\u3068\u5370\u9451\u3092\u7ba1\u7406\u3059\u308b:<\/strong> \u592b\u304c\u59bb\u306e\u901a\u5e33\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u3068\u3001100%\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u5fc5\u305a\u59bb\u672c\u4eba\u304c\u7ba1\u7406\u3057\u3001\u81ea\u7531\u306b\u4f7f\u3048\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u304a\u3057\u3069\u308a\u8d08\u4e0e\uff08\u4e0d\u52d5\u7523\u306e\u7279\u4f8b\uff09\u3092\u6d3b\u7528\u3059\u308b:<\/strong> \u4e0d\u52d5\u7523\u306e\u7279\u4f8b\uff08<a href=\"#6wx8shzyzemxvueali801\" target=\"_self\">2-3<\/a>\u53c2\u7167\uff09\u3092\u4f7f\u3063\u3066\u81ea\u5b85\u306e\u540d\u7fa9\u30922,000\u4e07\u5186\u5206\u79fb\u3057\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u6291\u3048\u3066\u78ba\u5b9f\u306b\u8cc7\u7523\u3092\u79fb\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-content=\"\">\u300c\u59bb\u540d\u7fa9\u3060\u304b\u3089\u5b89\u5fc3\u300d\u3068\u653e\u7f6e\u305b\u305a\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u306a\u3044\u3088\u3046\u3001\u4eca\u304b\u3089\u5c11\u3057\u305a\u3064\u300c\u6b63\u5f0f\u306a\u8d08\u4e0e\u300d\u3078\u3068\u5207\u308a\u66ff\u3048\u3066\u3044\u304f\u3053\u3068\u304c\u3001\u4e00\u756a\u306e\u89e3\u6c7a\u7b56\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"4b0f395kncld2rys8cwgw5\" data-content=\"\">3-6. \u592b\u540d\u7fa9\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u7e70\u308a\u4e0a\u3052\u8fd4\u6e08\u3092\u300c\u59bb\u306e\u8caf\u91d1\u300d\u304b\u3089\u4e00\u62ec\u3067\u884c\u3063\u305f<\/h3>\n<p data-content=\"\">6\u3064\u76ee\u306f\u3001\u592b\u540d\u7fa9\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u7e70\u308a\u4e0a\u3052\u8fd4\u6e08\u3092\u59bb\u306e\u8caf\u91d1\u304b\u3089\u304a\u3053\u306a\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/txzvwa9ji4-93042e8502cf.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306f<strong>\u300c\u59bb\u304b\u3089\u592b\u3078\u306e\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u30ea\u30b9\u30af\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u306f\u3001\u540d\u7fa9\u4eba\u3067\u3042\u308b\u592b\u304c\u8fd4\u6e08\u3059\u3079\u304d\u300c\u8ca0\u50b5\uff08\u501f\u91d1\uff09\u300d\u3067\u3059\u3002\u59bb\u304c\u305d\u306e\u8fd4\u6e08\u3092\u80a9\u4ee3\u308f\u308a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u7a0e\u52d9\u4e0a\u300c<span>\u592b<\/span>\u304c\u6255\u3046\u3079\u304d\u501f\u91d1\u3092<span>\u59bb<\/span>\u304c\u6d88\u3057\u3066\u3042\u3052\u305f\uff08\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4e0e\u3048\u305f\uff09\u300d\u3068\u89e3\u91c8\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001<span>\u592b<\/span>\u304c<span>\u59bb<\/span>\u304b\u3089\u8fd4\u6e08\u984d\u76f8\u5f53\u306e\u73fe\u91d1\u3092\u3082\u3089\u3063\u305f\u306e\u3068\u540c\u3058\u6271\u3044\u306b\u306a\u308a\u3001\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u300c\u5bb6\u306e\u4e2d\u306e\u3053\u3068\u3060\u304b\u3089\u30d0\u30ec\u306a\u3044\u300d\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u308b\u304a\u91d1\u306e\u52d5\u304d\u306f\u7a0e\u52d9\u7f72\u304c\u628a\u63e1\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001<span>\u592b<\/span>\u306e\u5e74\u53ce\u3067\u306f\u5230\u5e95\u4e0d\u53ef\u80fd\u306a\u30da\u30fc\u30b9\u3067\u30ed\u30fc\u30f3\u304c\u6e1b\u3063\u3066\u3044\u305f\u308a\u3001\u5b8c\u6e08\u5f8c\u306b\u81ea\u5b85\u3092\u58f2\u5374\u3057\u3066\u540d\u7fa9\u5909\u66f4\uff08\u767b\u8a18\uff09\u3092\u884c\u3063\u305f\u308a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u8cc7\u91d1\u306e\u51fa\u6240\u3092\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u907f\u3051\u3064\u3064\u3001<span>\u59bb<\/span>\u306e\u8cc7\u91d1\u3092\u4f4f\u5b85\u8fd4\u6e08\u306b\u5145\u3066\u308b\u306b\u306f\u4ee5\u4e0b\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u6301\u5206\u3092\u79fb\u8ee2\u3059\u308b\uff08\u540d\u7fa9\u5909\u66f4\uff09:<\/strong> <span>\u59bb<\/span>\u304c\u8fd4\u6e08\u3057\u305f\u91d1\u984d\u306b\u898b\u5408\u3046\u5206\u3060\u3051\u3001\u81ea\u5b85\u306e\u540d\u7fa9\uff08\u6301\u5206\uff09\u3092<span>\u592b<\/span>\u304b\u3089<span>\u59bb<\/span>\u3078\u79fb\u8ee2\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306b\u306f\u767b\u8a18\u8cbb\u7528\u3084\u3001\u5a5a\u59fb\u671f\u959320\u5e74\u672a\u6e80\u306e\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u592b\u3078\u306e\u300c\u8cb8\u3057\u4ed8\u3051\u300d\u306b\u3059\u308b:<\/strong> \u8d08\u4e0e\u3067\u306f\u306a\u304f\u3001<span>\u59bb<\/span>\u304c<span>\u592b<\/span>\u306b\u304a\u91d1\u3092\u300c\u8cb8\u3057\u305f\u300d\u3053\u3068\u306b\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u5b9f\u969b\u306b\u5229\u606f\u3092\u4ed8\u3051\u3066\u8fd4\u6e08\u3092\u53d7\u3051\u308b\u306a\u3069\u3001\u5ba2\u89b3\u7684\u306b\u300c\u501f\u91d1\u3067\u3042\u308b\u8a3c\u62e0\u300d\u3092\u6b8b\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u304a\u3057\u3069\u308a\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b:<\/strong> \u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u3067\u3042\u308c\u3070\u3001<a href=\"#6wx8shzyzemxvueali801\" target=\"_self\">2-3<\/a>\u3067\u89e3\u8aac\u3057\u305f\u7279\u4f8b\uff08\u6700\u59272,000\u4e07\u5186\u975e\u8ab2\u7a0e\uff09\u3092\u5229\u7528\u3057\u3066\u3001\u81ea\u5b85\u306e\u6301\u5206\u3092<span>\u59bb<\/span>\u306b\u79fb\u3059\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306b\u8d08\u4e0e\u7a0e\u3092\u56de\u907f\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-content=\"\">\u5bb6\u65cf\u3092\u52a9\u3051\u308b\u305f\u3081\u306e\u884c\u52d5\u304c\u3001\u7121\u99c4\u306a\u7a0e\u91d1\u3092\u751f\u3093\u3067\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u3001\u30ed\u30fc\u30f3\u306e\u80a9\u4ee3\u308f\u308a\u3092\u3059\u308b\u524d\u306b\u300c\u540d\u7fa9\u300d\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"f1fdungj1o5eze0wn7hl5\" data-content=\"\">3-7.\u81ea\u5b85\u3092\u592b\u5a66\u306e\u5171\u6709\u540d\u7fa9\u306b\u3059\u308b\u969b\u3001\u8cc7\u91d1\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u5074\u306b\u6301\u5206\u3092\u6301\u305f\u305b\u305f<\/h3>\n<p data-content=\"\">7\u3064\u76ee\u306f\u3001\u81ea\u5b85\u3092\u592b\u5a66\u306e\u5171\u6709\u540d\u7fa9\u306b\u3059\u308b\u969b\u3001\u8cc7\u91d1\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u5074\u306b\u6301\u5206\u3092\u6301\u305f\u305b\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306f<strong>\u8cc7\u91d1\u8ca0\u62c5\u306e\u5272\u5408\u3068\u767b\u8a18\u306e\u6301\u5206\u5272\u5408\u304c\u4e00\u81f4\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u5206\u304c\u300c\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\"><strong><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/80HyIwgQOhvkDrtKB5a1j3ibz-1770094121.jpg\" class=\"fr-draggable\" \/><\/strong><\/p>\n<p data-content=\"\">\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u4f8b\u3048\u3070\u300c\u592b\u304c\u5168\u984d\u8cc7\u91d1\u3092\u51fa\u3057\u305f\u300d\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u767b\u8a18\u4e0a\u306e\u540d\u7fa9\u3092\u300c\u592b\uff1a2\u5206\u306e1\u3001\u59bb\uff1a2\u5206\u306e1\u300d\u306e\u5171\u6709\u540d\u7fa9\u306b\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306f\u300c\u592b\u304c\u59bb\u306b\u3001\u81ea\u5b85\u306e\u534a\u5206\u306e\u4fa1\u5024\u3092\u30d7\u30ec\u30bc\u30f3\u30c8\u3057\u305f\u300d\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306f\u975e\u5e38\u306b\u9ad8\u984d\u306a\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u306e110\u4e07\u5186\u3092\u7c21\u5358\u306b\u8d85\u3048\u3066\u3057\u307e\u3044\u3001\u591a\u984d\u306e\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u65b0\u7bc9\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u306e\u969b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u592b\u540d\u7fa9\u306e\u81ea\u5b85\u3092\u3001\u59bb\u306e\u8caf\u91d1\u3067\u30d5\u30eb\u30ea\u30d5\u30a9\u30fc\u30e0\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u4ee3\u91d1\u5206\u304c\u300c\u59bb\u304b\u3089\u592b\u3078\u306e\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5efa\u7269\u306e\u540d\u7fa9\u4eba\u3068\u3001\u4ee3\u91d1\u3092\u652f\u6255\u3046\u4eba\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u5e38\u306b\u8d08\u4e0e\u7a0e\u306e\u30ea\u30b9\u30af\u304c\u3064\u304d\u307e\u3068\u3044\u307e\u3059\u3002<\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u306a\u3044\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u5bfe\u7b56\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u300c\u51fa\u3057\u305f\u304a\u91d1\u306e\u5272\u5408\u300d\u3067\u540d\u7fa9\u3092\u5206\u3051\u308b:<\/strong> \u592b\u304c3,000\u4e07\u5186\u3001\u59bb\u304c1,000\u4e07\u5186\u3092\u51fa\u3057\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u6301\u5206\u3092\u300c\u592b\uff1a4\u5206\u306e3\u3001\u59bb\uff1a4\u5206\u306e1\u300d\u3068\u3044\u3063\u305f\u5177\u5408\u306b\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u306b\u6b63\u78ba\u306b\u6bd4\u4f8b\u3055\u305b\u3066\u767b\u8a18\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u304a\u3057\u3069\u308a\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b:<\/strong> <a href=\"#6wx8shzyzemxvueali801\" target=\"_self\">2-3<\/a>\u3067\u89e3\u8aac\u3057\u305f\u901a\u308a\u3001\u5a5a\u59fb\u671f\u959320\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u3067\u3042\u308c\u3070\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u6700\u59272,000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u7279\u4f8b\u304c\u4f7f\u3048\u307e\u3059\u3002\u3053\u308c\u3092\u5229\u7528\u3057\u3066\u3001\u6301\u5206\u306e\u4e00\u90e8\u3092\u59bb\u3078\u79fb\u8ee2\u3055\u305b\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u4e8b\u524d\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b:<\/strong> 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data-content=\"\">3-8.\u53ce\u5165\u306e\u306a\u3044\u914d\u5076\u8005\u304c\u751f\u6d3b\u306b\u4f7f\u3046\u8eca\u3092\u8cfc\u5165\u3057\u305f<\/h3>\n<p data-content=\"\">8\u3064\u76ee\u306f\u3001\u53ce\u5165\u306e\u306a\u3044\u914d\u5076\u8005\u304c\u751f\u6d3b\u306b\u4f7f\u3046\u8eca\u3092\u8cfc\u5165\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/s3ko6fekvw-e65df807e160.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001<strong>\u65e5\u5e38\u751f\u6d3b\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u306e\u8eca\u3067\u3042\u308c\u3070\u3001\u592b\u304c\u8cfc\u5165\u3057\u3066\u59bb\u304c\u4f7f\u7528\u3057\u3066\u3044\u3066\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p data-content=\"\"><a href=\"#ub1pxhalt7g5v5so3cimz6\" target=\"_self\">2-1<\/a>\u3067\u89e3\u8aac\u3057\u305f\u300c\u901a\u5e38\u5fc5\u8981\u306a\u751f\u6d3b\u8cbb\u300d\u306b\u306f\u3001\u65e5\u3005\u306e\u8cb7\u3044\u7269\u3084\u901a\u9662\u3001\u5b50\u4f9b\u306e\u9001\u8fce\u306a\u3069\u306b\u4f7f\u3046\u305f\u3081\u306e\u79fb\u52d5\u624b\u6bb5\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u5730\u65b9\u306b\u304a\u4f4f\u307e\u3044\u3067\u8eca\u304c\u751f\u6d3b\u306b\u6b20\u304b\u305b\u306a\u3044\u5834\u5408\u3084\u3001\u5bb6\u4e8b\u30fb\u80b2\u5150\u306e\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u7bc4\u56f2\u3067\u3042\u308c\u3070\u3001\u592b\u306e\u8cc7\u91d1\u3067\u8cb7\u3063\u305f\u8eca\u3092\u59bb\u304c\u4f7f\u3063\u3066\u3044\u3066\u3082\u3001\u305d\u308c\u306f\u300c\u751f\u6d3b\u3092\u5171\u306b\u3059\u308b\u305f\u3081\u306e\u9053\u5177\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u300c\u793e\u4f1a\u901a\u5ff5\u4e0a\u3001\u9069\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u300d\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u751f\u6d3b\u306b\u5fc5\u8981\u306e\u306a\u3044\u6570\u5343\u4e07\u5186\u3082\u3059\u308b\u8d85\u9ad8\u7d1a\u30b9\u30dd\u30fc\u30c4\u30ab\u30fc\u3084\u3001\u4f55\u53f0\u3082\u6240\u6709\u3059\u308b\u30b3\u30ec\u30af\u30b7\u30e7\u30f3\u7528\u306e\u8eca\u3092\u59bb\u306e\u540d\u7fa9\u306b\u3059\u308b\u3068\u3001\u300c\u751f\u6d3b\u8cbb\u300d\u306e\u67a0\u3092\u8d85\u3048\u305f\u300c\u8cc7\u7523\u306e\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5b9f\u614b\u306f\u59bb\u304c\u4f7f\u3063\u3066\u3044\u3066\u3082\u3001\u540d\u7fa9\uff08\u8eca\u691c\u8a3c\u306e\u6240\u6709\u8005\uff09\u3092\u8ab0\u306b\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3082\u7a0e\u52d9\u7f72\u306e\u8996\u70b9\u306f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u4f59\u8a08\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u610f\u8b58\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u540d\u7fa9\u3092\u592b\uff08\u8cc7\u91d1\u3092\u51fa\u3057\u305f\u4eba\uff09\u306b\u3059\u308b:<\/strong> \u5b9f\u614b\u3068\u3057\u3066\u59bb\u304c\u30e1\u30a4\u30f3\u3067\u4f7f\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u8cc7\u91d1\u3092\u51fa\u3057\u305f\u592b\u306e\u540d\u7fa9\u3067\u8eca\u3092\u767b\u9332\u3057\u3066\u304a\u3051\u3070\u3001\u8d08\u4e0e\u306e\u554f\u984c\u306f\u305d\u3082\u305d\u3082\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u5b9f\u7528\u7684\u306a\u8eca\u7a2e\u3092\u9078\u3076:<\/strong>\u5bb6\u8a08\u306e\u72b6\u6cc1\u3084\u7528\u9014\u306b\u898b\u5408\u3063\u305f\u8eca\u7a2e\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u3092\u7591\u308f\u308c\u308b\u30ea\u30b9\u30af\u306f\u6975\u3081\u3066\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u8d08\u4e0e\u306b\u3059\u308b\u306a\u3089\u57fa\u790e\u63a7\u9664\u5185\u306b\u3059\u308b:<\/strong> \u3082\u3057\u3069\u3046\u3057\u3066\u3082\u300c\u59bb\u306e\u540d\u7fa9\u300d\u306b\u3053\u3060\u308f\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u4e2d\u53e4\u8eca\u306a\u3069\u3067\u8a55\u4fa1\u984d\u304c110\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u306b\u3059\u308b\u304b\u3001\u8cfc\u5165\u8cc7\u91d1\u3092\u5e74\u3092\u307e\u305f\u3044\u3067\u5c11\u3057\u305a\u3064\u8d08\u4e0e\u3059\u308b\u5f62\u3092\u3068\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-content=\"\">\u8eca\u306f\u9ad8\u984d\u306a\u8cb7\u3044\u7269\u3067\u3059\u304c\u3001\u3042\u304f\u307e\u3067\u300c\u751f\u6d3b\u306e\u9053\u5177\u300d\u3068\u3057\u3066\u5e38\u8b58\u7684\u306a\u7bc4\u56f2\u3067\u3042\u308c\u3070\u3001\u904e\u5ea6\u306b\u5fc3\u914d\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"fdp45swu54mcodynt4en9g\" data-content=\"\">3-9. \u300c\u751f\u6d3b\u8cbb\u300d\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u3067\u3001\u9ad8\u984d\u306a\u5b9d\u98fe\u54c1\u3084\u8eca\u3092\u8cfc\u5165\u3057\u305f<\/h3>\n<p data-content=\"\">9\u3064\u76ee\u306f\u3001\u300c\u751f\u6d3b\u8cbb\u300d\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u3067\u3001\u9ad8\u984d\u306a\u5b9d\u98fe\u54c1\u3084\u8eca\u3092\u8cfc\u5165\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/igorqwji3ui-a5259e8a35d9.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001<strong>\u751f\u6d3b\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u305f\u9ad8\u984d\u306a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u306f\u751f\u6d3b\u8cbb\u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u300c\u751f\u6d3b\u8cbb\u30fb\u6559\u80b2\u8cbb\u300d\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u300c\u6d88\u8cbb\u300d\u3055\u308c\u308b\u3053\u3068\u304c\u524d\u63d0\u3067\u3059\u3002\u4e00\u65b9\u3067\u3001\u9ad8\u984d\u306a\u30d6\u30e9\u30f3\u30c9\u30d0\u30c3\u30b0\u3001\u9ad8\u7d1a\u6642\u8a08\u3001\u5b9d\u77f3\u3001\u3042\u308b\u3044\u306f\u65e5\u5e38\u7528\u3067\u306f\u306a\u3044\u9ad8\u7d1a\u8eca\u306a\u3069\u306f\u3001\u8cb7\u3063\u305f\u5f8c\u3082\u4fa1\u5024\u304c\u6b8b\u308b\u300c\u8cc7\u7523\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u592b\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u751f\u6d3b\u8cbb\u3092\u8caf\u3081\u3066\u3001\u3053\u3046\u3057\u305f\u300c\u8cc7\u7523\u6027\u306e\u9ad8\u3044\u3082\u306e\u300d\u306b\u5909\u3048\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306f\u300c\u751f\u6d3b\u8cbb\u3092\u540d\u76ee\u306b\u3057\u305f\u8cc7\u7523\u306e\u79fb\u8ee2\u300d\u3068\u5224\u65ad\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u7a0e\u52d9\u7f72\u306f\u3001\u305d\u306e\u8cfc\u5165\u54c1\u304c\u300c\u305d\u306e\u5bb6\u5ead\u306e\u751f\u6d3b\u6c34\u6e96\u306b\u7167\u3089\u3057\u3066\u3001\u65e5\u5e38\u7684\u306a\u7bc4\u56f2\u5185\u304b\u300d\u3092\u91cd\u8996\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4e00\u822c\u7684\u306a\u53ce\u5165\u306e\u5bb6\u5ead\u3067\u3001\u59bb\u304c\u6570\u767e\u4e07\u5186\u306e\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u30ea\u30f3\u30b0\u3092\u592b\u304b\u3089\u306e\u751f\u6d3b\u8cbb\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u306f\u300c\u901a\u5e38\u5fc5\u8981\u306a\u751f\u6d3b\u8cbb\u300d\u3068\u306f\u8a8d\u3081\u3089\u308c\u306b\u304f\u3044\u3067\u3057\u3087\u3046\u3002\u7279\u306b\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u6642\u306e\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u3067\u3001\u59bb\u306e\u6301\u3061\u7269\u306b\u9ad8\u984d\u306a\u8cb4\u91d1\u5c5e\u304c\u591a\u3044\u3068\u3001\u305d\u306e\u8cfc\u5165\u539f\u8cc7\u304c\u53b3\u3057\u304f\u554f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u5c06\u6765\u7684\u306a\u6307\u6458\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8003\u3048\u65b9\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u300c\u793e\u4f1a\u901a\u5ff5\u4e0a\u3001\u5e38\u8b58\u7684\u306a\u7bc4\u56f2\u300d\u306e\u8d08\u308a\u7269<\/strong><strong>\u306e\u7bc4\u56f2\u306b\u7559\u3081\u308b:<\/strong> <a href=\"#yq0vchtatj8oyo4183mysk\" target=\"_self\">3-10<\/a>\u3067\u3082\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u8a95\u751f\u65e5\u3084\u7d50\u5a5a\u8a18\u5ff5\u65e5\u306a\u3069\u306e\u300c\u793e\u4f1a\u901a\u5ff5\u4e0a\u3001\u5e38\u8b58\u7684\u306a\u7bc4\u56f2\u300d\u306e\u8d08\u308a\u7269\u3067\u3042\u308c\u3070\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u306e\u67a0\u5185\u3067\u8cfc\u5165\u3059\u308b:<\/strong> 110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u975e\u5e38\u306b\u9ad8\u984d\u306a\u3082\u306e\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u6b63\u5f0f\u306b\u300c\u8d08\u4e0e\u7533\u544a\u300d\u3092\u884c\u3063\u3066\u7d0d\u7a0e\u3059\u308b\u304b\u3001\u59bb\u81ea\u8eab\u306e\u56fa\u6709\u306e\u8ca1\u7523\uff08\u30d1\u30fc\u30c8\u53ce\u5165\u3084\u5b9f\u5bb6\u304b\u3089\u306e\u76f8\u7d9a\u8ca1\u7523\u306a\u3069\uff09\u3067\u8cfc\u5165\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u300c\u3042\u3052\u308b\u30fb\u3082\u3089\u3046\u300d\u3068\u3044\u3046\u624b\u7d9a\u304d\u3092\u6b63\u5f0f\u306b\u884c\u3046\uff1a<\/strong> 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data-content=\"\">\u300c\u751f\u6d3b\u8cbb\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u3060\u304b\u3089\u4f55\u306b\u4f7f\u3063\u3066\u3082\u81ea\u7531\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5f62\u306b\u6b8b\u308b\u9ad8\u4fa1\u306a\u3082\u306e\u306b\u5909\u3048\u308b\u969b\u306f\u3001\u5c11\u3057\u614e\u91cd\u306b\u306a\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"yq0vchtatj8oyo4183mysk\" data-content=\"\">3-10.\u592b\u5a66\u9593\u3067\u9ad8\u984d\u306a\u30d7\u30ec\u30bc\u30f3\u30c8\u3092\u3057\u305f<\/h3>\n<p data-content=\"\">10\u500b\u76ee\u306f\u3001\u592b\u5a66\u9593\u3067\u9ad8\u984d\u306a\u30d7\u30ec\u30bc\u30f3\u30c8\u3092\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/k27cq0wogt-a24b10c40b20.jpg\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001<strong>\u30d7\u30ec\u30bc\u30f3\u30c8\u3067\u3042\u3063\u3066\u3082\u300c\u5e74\u9593110\u4e07\u5186\u300d\u306e\u67a0\u3092\u8d85\u3048\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u7a0e\u6cd5\u306b\u306f\u300c\u304a\u795d\u3044\u54c1\u306a\u3069\u3067\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u306a\u3082\u306e\u306f\u975e\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u300c\u5e38\u8b58\u7684\u306a\u91d1\u984d\u306e\u82b1\u675f\u3084\u98df\u4e8b\u3001\u8a18\u5ff5\u54c1\u300d\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002\u9ad8\u984d\u306a\u30d6\u30e9\u30f3\u30c9\u54c1\u3084\u8cb4\u91d1\u5c5e\u306e\u5834\u5408\u3001\u305d\u308c\u304c\u8a95\u751f\u65e5\u30d7\u30ec\u30bc\u30f3\u30c8\u3067\u3042\u3063\u3066\u3082\u3001<strong>\u300c\u305d\u306e\u5e74\u306e\u4ed6\u306e\u8d08\u4e0e\u3068\u5408\u308f\u305b\u3066110\u4e07\u5186\u300d\u3092\u8d85\u3048\u305f\u6642\u70b9\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><strong>\u7a0e\u52d9\u7f72\u306f\u300c\u540d\u76ee\u300d\u3067\u306f\u306a\u304f\u300c\u91d1\u984d\u300d\u3092\u898b\u308b<\/strong>\u300c\u7d50\u5a5a30\u5468\u5e74\u306e\u8a18\u5ff5\u3060\u304b\u3089\u300d\u300c\u9084\u66a6\u306e\u304a\u795d\u3044\u3060\u304b\u3089\u300d\u3068\u3044\u3046\u7406\u7531\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u306f\u901a\u7528\u3057\u307e\u305b\u3093\u3002\u7a0e\u52d9\u7f72\u304c\u30c1\u30a7\u30c3\u30af\u3059\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u300c\u305d\u306e\u5e74\u306b\u3044\u304f\u3089\u8cc7\u7523\u304c\u79fb\u3063\u305f\u304b\u300d\u3068\u3044\u3046\u6570\u5b57\u3067\u3059\u3002\u300c\u30d7\u30ec\u30bc\u30f3\u30c8\u3060\u304b\u3089\u975e\u8ab2\u7a0e\u306e\u306f\u305a\u300d\u3068\u3044\u3046\u601d\u3044\u8fbc\u307f\u3067\u30011,000\u4e07\u5186\u306e\u6307\u8f2a\u3092\u592b\u304b\u3089\u59bb\u3078\u8d08\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3001\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\uff08\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\uff09\u3092\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 data-content=\"\">\u3010\u5bfe\u7b56\u3011<\/h4>\n<p data-content=\"\">\u5927\u5207\u306a\u65b9\u3078\u306e\u8d08\u308a\u7269\u3092\u3001\u5f8c\u6094\u306e\u306a\u3044\u3082\u306e\u306b\u3059\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u300c\u5e74\u9593110\u4e07\u5186\u300d\u3092\u7d76\u5bfe\u306e\u30eb\u30fc\u30eb\u3068\u3059\u308b\uff1a<\/strong> \u305d\u306e\u5e74\u306b\u592b\u304b\u3089\u59bb\u3078\u6e21\u3057\u305f\u3059\u3079\u3066\u306e\u8cc7\u7523\uff08\u682a\u306e\u8cfc\u5165\u8cc7\u91d1\u3084\u73fe\u91d1\u306a\u3069\uff09\u3068\u30d7\u30ec\u30bc\u30f3\u30c8\u4ee3\u3092\u5408\u8a08\u3057\u3066\u3001110\u4e07\u5186\u4ee5\u4e0b\u306b\u53ce\u307e\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u8d85\u3048\u308b\u5834\u5408\u306f\u300c\u8d08\u4e0e\u7a0e\u300d\u3092\u6255\u3046\u899a\u609f\u3092\u6301\u3064\uff1a<\/strong> 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data-content=\"\">\u300c\u304a\u795d\u3044\u3060\u304b\u3089\u7279\u5225\u300d\u3068\u3044\u3046\u4f8b\u5916\u306f\u306a\u3044\u3068\u8003\u3048\u3001\u5e38\u306b\u300c110\u4e07\u5186\u306e\u67a0\u300d\u3092\u610f\u8b58\u3057\u3066\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u3001\u4e00\u756a\u306e\u5b89\u5fc3\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"0jmz5qh7aziq4sfzs2abx5d\" data-content=\"\">4.\u592b\u5a66\u9593\u8d08\u4e0e\u306f\u7a0e\u52d9\u7f72\u306b\u3070\u308c\u308b<\/h2>\n<p data-content=\"\"><strong>\u592b\u5a66\u9593\u8d08\u4e0e\u306f\u7a0e\u52d9\u7f72\u306b\u3070\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u300c\u5bb6\u65cf\u306e\u9593\u3067\u8cc7\u91d1\u3092\u52d5\u304b\u3057\u305f\u3060\u3051\u306a\u3089\u3001\u7a0e\u52d9\u7f72\u306b\u306f\u308f\u304b\u3089\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u8003\u3048\u308b\u65b9\u3082\u591a\u3044\u3067\u3059\u304c\u3001<u>\u5b9f\u969b\u306b\u306f\u7a0e\u52d9\u7f72\u306f\u3055\u307e\u3056\u307e\u306a\u30eb\u30fc\u30c8\u3067\u8cc7\u91d1\u306e\u52d5\u304d\u3092\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u3070\u308c\u306a\u3044\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u>\u672c\u7ae0\u3067\u306f\u3001\u3070\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b03\u3064\u3001\u3070\u308c\u305f\u6642\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3001\u5224\u65ad\u306b\u8ff7\u3063\u305f\u6642\u306e\u76f8\u8ac7\u5148\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u592b\u5a66\u9593\u3067\u3042\u3063\u3066\u3082\u8d08\u4e0e\u3092\u884c\u3063\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u8d08\u4e0e\u7a0e\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u5224\u65ad\u306b\u8ff7\u3063\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"wdja93i215fubzg77pbh5f\" data-content=\"\">4-1.\u592b\u5a66\u9593\u8d08\u4e0e\u304c\u30d0\u30ec\u308b\u30bf\u30a4\u30df\u30f3\u30b03\u3064<\/h3>\n<p data-content=\"\"><strong>\u592b\u5a66\u9593\u8d08\u4e0e\u304c\u30d0\u30ec\u308b<\/strong><span><strong>\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u5927\u304d\u304f\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/strong><\/span>\u8d08\u4e0e\u3092\u3057\u305f\u77ac\u9593\u306b\u30d0\u30ec\u308b\u3053\u3068\u306f\u5c11\u306a\u304f\u3066\u3082\u3001\u6570\u5e74\u5f8c\u306e\u300c\u8cc7\u7523\u306e\u52d5\u304d\u300d\u304b\u3089\u767a\u899a\u3059\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d<\/strong><br \/>\n1\u3064\u76ee\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u6642\u3067\u3059\u3002<br \/>\n\u5bb6\u3092\u5efa\u3066\u305f\u308a\u8cb7\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u6cd5\u52d9\u5c40\u304b\u3089\u7a0e\u52d9\u7f72\u306b\u901a\u77e5\u304c\u884c\u304d\u307e\u3059\u3002\u53ce\u5165\u304c\u5c11\u306a\u3044\u306f\u305a\u306e\u59bb\u304c\u591a\u984d\u306e\u8cc7\u91d1\u3092\u51fa\u3057\u3066\u3044\u305f\u308a\u3001\u592b\u306e\u30ed\u30fc\u30f3\u3092\u80a9\u4ee3\u308f\u308a\u3057\u305f\u308a\u3057\u3066\u3044\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u304a\u5c0b\u306d\u300d\u3068\u3044\u3046\u6587\u66f8\u304c\u5c4a\u304d\u3001\u8cc7\u91d1\u306e\u51fa\u6240\u306b\u3088\u3063\u3066\u306f\u3001\u8d08\u4e0e\u3068\u5224\u65ad\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u7a0e\u52d9\u8abf\u67fb\uff08\u76f8\u7d9a\u6642\uff09\u304c\u884c\u308f\u308c\u305f\u3068\u304d<\/strong><br \/>\n2\u3064\u76ee\u306f\u7a0e\u52d9\u8abf\u67fb\uff08\u76f8\u7d9a\u6642\uff09\u304c\u884c\u308f\u308c\u305f\u3068\u304d\u3067\u3059\u3002<br \/>\n\u5b9f\u306f\u3053\u308c\u304c\u6700\u3082\u591a\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002\u592b\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u3001\u7a0e\u52d9\u7f72\u306f\u592b\u3060\u3051\u3067\u306a\u304f\u5bb6\u65cf\u5168\u54e1\u306e\u904e\u53bb10\u5e74\u5206\u307b\u3069\u306e\u9810\u91d1\u53e3\u5ea7\u306e\u52d5\u304d\u3092\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u300c\u592b\u306e\u53e3\u5ea7\u304b\u3089\u51fa\u305f\u304a\u91d1\u304c\u3001\u59bb\u306e\u53e3\u5ea7\u3067\u5897\u3048\u3066\u3044\u308b\u300d\u3068\u3044\u3063\u305f\u4e0d\u81ea\u7136\u306a\u6d41\u308c\u304c\u898b\u3064\u304b\u308a\u3001\u8d08\u4e0e\u7a0e\u3042\u308b\u3044\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u9ad8\u984d\u306a\u8cc7\u7523\u3092\u904b\u7528\u30fb\u58f2\u5374\u3057\u305f\u3068\u304d<\/strong><br \/>\n3\u3064\u76ee\u306f\u9ad8\u984d\u306a\u8cc7\u7523\u3092\u904b\u7528\u30fb\u58f2\u5374\u3057\u305f\u3068\u304d\u3067\u3059\u3002<br \/>\n\u53ce\u5165\u306e\u306a\u3044\u59bb\u540d\u7fa9\u3067\u591a\u984d\u306e\u6295\u8cc7\u4fe1\u8a17\u3092\u8cb7\u3063\u305f\u308a\u3001\u91d1\u5730\u91d1\u3092\u58f2\u5374\u3057\u305f\u308a\u3057\u305f\u969b\u3001<span>\u7a0e\u52d9\u7f72\u306f\u3001<\/span>\u652f\u6255\u3044\u8abf\u66f8\u306a\u3069\u3092\u901a\u3058\u3066\u305d\u306e\u4e8b\u5b9f\u3092\u628a\u63e1\u3057\u3001\u300c\u8cfc\u5165\u539f\u8cc7\u306f\u3069\u3053\u306a\u306e\u304b\uff1f\u300d\u3092\u8abf\u67fb\u3057\u307e\u3059\u3002\u305d\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u8d08\u4e0e\u7a0e\u304c<span>\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"y27dttfxqedvv98dknkcs\" data-content=\"\">4-2.\u592b\u5a66\u9593\u8d08\u4e0e\u304c\u30d0\u30ec\u305f\u3089\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/h3>\n<p data-content=\"\"><strong>\u592b\u5a66\u9593\u8d08\u4e0e\u304c\u3070\u308c\u305f\u3089\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u7a0e\u52d9\u8abf\u67fb\u3067\u672c\u6765\u6255\u3046\u3079\u304d\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u5224\u660e\u3059\u308b\u3068\u3001<strong>\u9ad8\u3044\u78ba\u7387\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u304c\u767a\u899a\u3057\u305f\u969b\u306b\u304b\u304b\u308b\u4e3b\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u5ef6\u6ede\u7a0e<\/th>\n<td>\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7a0e\u91d1\u3092\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/th>\n<td>\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/th>\n<td>\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u3088\u308a\u5c11\u306a\u3044\u984d\u3067\u7533\u544a\u3092\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u91cd\u52a0\u7b97\u7a0e<\/th>\n<td>\u4e8b\u5b9f\u3092\u96a0\u853d\u30fb\u4eee\u88c5\u3057\u3066\u7533\u544a\u3057\u305f\u306a\u3069\u7279\u306b\u60aa\u8cea\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty\" rel=\"noopener\" target=\"_blank\">\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>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<span>\u76f8\u7d9a\u7a0e\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u66f8\u304b\u308c\u305f\u8a18\u4e8b\u3067\u3059\u304c\u3001\u8003\u3048\u65b9\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u7a0e\u7387\u306f\u8d08\u4e0e\u7a0e\u3067\u3042\u3063\u3066\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p 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