{"id":7342,"date":"2026-02-25T11:17:43","date_gmt":"2026-02-25T02:17:43","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7342"},"modified":"2026-02-25T11:17:43","modified_gmt":"2026-02-25T02:17:43","slug":"family-trust-2","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/family-trust-2","title":{"rendered":"\u5bb6\u65cf\u4fe1\u8a17\u3068\u306f\uff1f\u4ed5\u7d44\u307f\u3084\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9\u3001\u5b9f\u884c\u30b9\u30c6\u30c3\u30d7\u307e\u3067\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p data-content=\"\">\u300c\u5c06\u6765\u81ea\u5206\u304c\u3082\u3057\u8a8d\u77e5\u75c7\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3089\u3001\u81ea\u5b85\u3084\u9810\u8caf\u91d1\u306f\u3069\u3046\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u81ea\u5206\u306e\u4ea1\u304d\u5f8c\u3082\u3001\u8ca1\u7523\u306e\u6d3b\u7528\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u6307\u793a\u3067\u304d\u308b\u65b9\u6cd5\u306f\u306a\u3044\u306e\u3060\u308d\u3046\u304b\u300d<\/p>\n<p data-content=\"\">\u672c\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u306e\u7686\u3055\u3093\u306f\u3001\u305d\u3093\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p data-content=\"\"><strong>\u5bb6\u65cf\u4fe1\u8a17\u306f\u3001\u300c\u751f\u524d\u306e\u8a8d\u77e5\u75c7\u5bfe\u7b56\u300d\u3068\u300c\u5186\u6e80\u306a\u76f8\u7d9a\u300d\u3092\u540c\u6642\u306b\u5b9f\u73fe\u3059\u308b\u3001\u6700\u3082\u6709\u52b9\u306a\u624b\u6bb5<\/strong>\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/p>\n<ul>\n<li>\u5bb6\u65cf\u4fe1\u8a17\u306e\u4ed5\u7d44\u307f<\/li>\n<li>\u985e\u4f3c\u5236\u5ea6\u3067\u3042\u308b\u300c\u907a\u8a00\u300d\u300c\u8d08\u4e0e\u300d\u300c\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u300d\u3068\u306e\u9055\u3044<\/li>\n<li>\u300c\u81ea\u5206\u306e\u5bb6\u65cf\u306b\u5408\u3063\u3066\u3044\u308b\u306e\u304b\uff1f\u300d\u3092\u5224\u65ad\u3067\u304d\u308b\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9<\/li>\n<li>\u5bb6\u65cf\u4fe1\u8a17\u306e\u76f8\u8ac7\u5148<\/li>\n<li>\uff15\u3064\u306e\u5b9f\u884c\u30b9\u30c6\u30c3\u30d7<\/li>\n<\/ul>\n<\/div>\n<p data-content=\"\">\u672c\u8a18\u4e8b\u304c\u3001\u3054\u81ea\u8eab\u3068\u3054\u5bb6\u65cf\u306e\u8ca1\u7523\u3092\u5b88\u308b\u305f\u3081\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0\u6cd5\u52d9\u7701\u3000<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji03_00051.html\" rel=\"noopener\" target=\"_blank\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u4fdd\u7ba1\u5236\u5ea6\u306b\u3064\u3044\u3066<\/a><br \/>\n\u25a0\u6cd5\u52d9\u7701\u3000<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji95.html\" rel=\"noopener\" target=\"_blank\">\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3068\u306f<\/a><\/p>\n<h2 id=\"8vcyrbxy136hu3auvyjsbn\" data-content=\"\">1.\u5bb6\u65cf\u4fe1\u8a17\u3068\u306f<\/h2>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u3068\u306f\u3001<strong>\u751f\u524d\u304b\u3089\u8ca1\u7523\u306e\u7ba1\u7406\u30fb\u904b\u7528\u3092<span>\u5bb6\u65cf\u306b<\/span>\u4efb\u305b\u308b\u4ed5\u7d44\u307f<\/strong>\u3067\u3059\u3002\u4f3c\u305f\u4ed5\u7d44\u307f\u306b\u3001<strong>\u907a\u8a00\u30fb\u8d08\u4e0e\u30fb\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3089\u306e\u5236\u5ea6\u3088\u308a\u3001\u67d4\u8edf\u306a\u904b\u7528\u304c\u3067\u304d\u308b\u3053\u3068\u304c\u7279\u5fb4<\/strong>\u3067\u3059\u3002<\/p>\n<h3 id=\"ch1bsfmdl3eoi0lrx3pe4\" data-content=\"\">1-1.\u8ca1\u7523\u306e\u7ba1\u7406\u30fb\u904b\u7528\u3092\u5bb6\u65cf\u306b\u4efb\u305b\u308b\u4ed5\u7d44\u307f\u00a0<\/h3>\n<p data-content=\"\"><strong>\u5bb6\u65cf\u4fe1\u8a17\u306f\u3001\u751f\u524d\u304b\u3089\u8ca1\u7523\u306e\u7ba1\u7406\u30fb\u904b\u7528\u3092\u5bb6\u65cf\u306b\u4efb\u305b\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u3068\u306f\u3001\u751f\u524d\u304b\u3089\u3054\u81ea\u8eab\u304c\u6301\u3063\u3066\u3044\u308b<strong>\u5927\u5207\u306a\u8ca1\u7523\uff08\u81ea\u5b85\u3001\u571f\u5730\u3001\u9810\u8caf\u91d1\u306a\u3069\uff09\u306e\u7ba1\u7406\u3084\u4f7f\u3044\u9053\u3001\u305d\u3057\u3066\u5c06\u6765\u306e\u5f15\u304d\u7d99\u304e<\/strong>\u3092\u3001<strong>\u6700\u3082\u4fe1\u983c\u3067\u304d\u308b\u3054\u5bb6\u65cf\uff08\u304a\u5b50\u3055\u3093\u3084\u304a\u5b6b\u3055\u3093\u306a\u3069\uff09\u306b\u8a17\u3059\u305f\u3081\u306e\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<br \/>\n\u6b63\u5f0f\u306b\u306f\u300c\u6c11\u4e8b\u4fe1\u8a17\u300d\u3068\u3044\u3046\u540d\u524d\u306e\u6cd5\u5f8b\u306e\u4ed5\u7d44\u307f\u3067\u3001\u4fe1\u8a17\u6cd5\u3092\u6839\u62e0\u3068\u3057\u3066\u5185\u5bb9\u3092\u8a2d\u8a08\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u25a0\u6cd5\u4ee4\u691c\u7d22e-gov\u3000<a href=\"https:\/\/laws.e-gov.go.jp\/law\/418AC0000000108\" rel=\"noopener\" target=\"_blank\">\u4fe1\u8a17\u6cd5<\/a><\/p>\n<p data-content=\"\">\u3053\u306e\u4ed5\u7d44\u307f\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b<strong>\u300c\u8a17\u3059\u4eba\u300d\u300c\u540d\u7fa9\u3092\u8a17\u3055\u308c\u7ba1\u7406\u30fb\u904b\u7528\u3059\u308b\u4eba\u300d<\/strong><strong>\u300c\u5229\u76ca\u3092\u53d7\u3051\u53d6\u308b\u4eba\u300d\u3092\u5206\u3051\u3066\u8003\u3048\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th><strong>\u59d4\u8a17\u8005<\/strong>\uff08\u8ca1\u7523\u306e\u6240\u6709\u8005\uff09<\/th>\n<td><span>\u8ca1\u7523\u3092<strong>\u8a17\u3059\u4eba<\/strong>\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<th><strong>\u53d7\u8a17\u8005<\/strong>\uff08\u8ca1\u7523\u306e\u7ba1\u7406\u8005\uff09<\/th>\n<td><span>\u8ca1\u7523\u306e<strong>\u540d\u7fa9\u3092\u8a17\u3055\u308c\u3001<\/strong><strong>\u7ba1\u7406\u30fb\u904b\u7528\u3059\u308b\u4eba<\/strong>\u3002<\/span><br \/>\n<span>\u59d4\u8a17\u8005\u306e\u610f\u601d\u306b\u5f93\u3063\u3066\u3001\u53d7\u76ca\u8005\u306e\u305f\u3081\u306b\u52d5\u304f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<th><strong>\u53d7\u76ca\u8005<\/strong>\uff08\u8ca1\u7523\u306e\u53d7\u76ca\u8005\uff09<\/th>\n<td><span>\u4fe1\u8a17\u3055\u308c\u305f<strong>\u8ca1\u7523\u304b\u3089\u5229\u76ca\u3092\u53d7\u3051\u53d6\u308b\u4eba<\/strong>\u3002<\/span><br \/>\n<span><u>\u59d4\u8a17\u8005\u81ea\u8eab\u304c\u306a\u308b\u30d1\u30bf\u30fc\u30f3\u304c\u591a\u3044\u3002<\/u><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\"><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/blvmlnddpy5-9ad8d3a073dd.png\" class=\"fr-draggable\" \/>\u4f8b\u3048\u3070\u3001\u304a\u7236\u3055\u3093\uff08\u59d4\u8a17\u8005\uff09\u304c\u3001\u3054\u81ea\u8eab\u306e\u6240\u6709\u3059\u308b\u30a2\u30d1\u30fc\u30c8\u306e\u7ba1\u7406\u3092\u9577\u7537\uff08\u53d7\u8a17\u8005\uff09\u306b\u4efb\u305b\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5bb6\u8cc3\u53ce\u5165\u3068\u3044\u3046\u5229\u76ca\u306f\u3001\u4eca\u307e\u3067\u901a\u308a\u304a\u7236\u3055\u3093\uff08\u53d7\u76ca\u8005\uff09\u304c\u53d7\u3051\u53d6\u308a\u3001\u751f\u6d3b\u8cbb\u306b\u4f7f\u3044\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/1mrttmpfzgy-11768f3713ac.png\" class=\"fr-draggable\" \/><\/p>\n<p data-content=\"\">\u3053\u306e\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u4eee\u306b\u304a\u7236\u3055\u3093\u304c\u8a8d\u77e5\u75c7\u306a\u3069\u3067\u5224\u65ad\u80fd\u529b\u3092\u5931\u3063\u3066\u3082\u3001\u53d7\u8a17\u8005\u3067\u3042\u308b\u9577\u7537\u304c\u304a\u7236\u3055\u3093\u306e\u751f\u6d3b\u3092\u5b88\u308b\u305f\u3081\u306b\u3001\u30a2\u30d1\u30fc\u30c8\u306e\u7ba1<span>\u7406\u30fb\u6d3b\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u304a\u7236\u3055\u3093\u306f\u3001\u751f\u6d3b\u8cbb\u3084\u4ecb\u8b77\u8cbb\u306a\u3069\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"cscrg4j8mhd8oi0jqcco39\" data-content=\"\">1-2.\u5bb6\u65cf\u4fe1\u8a17\u306f\u907a\u8a00\u30fb\u8d08\u4e0e\u30fb\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3088\u308a\u67d4\u8edf\u306a\u904b\u7528\u304c\u3067\u304d\u308b<\/h3>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u306f\u3001\u907a\u8a00\u30fb\u8d08\u4e0e\u30fb\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3068\u3044\u3063\u305f\u3001\u5f93\u6765\u306e\u4ed5\u7d44\u307f\u3088\u308a\u3082<strong>\u81ea\u7531\u5ea6\u304c\u9ad8\u304f\u3001\u59d4\u8a17\u8005\u306e\u671b\u307f\u901a\u308a\u306e\u8a2d\u8a08\u304c\u3067\u304d\u308b\u3053\u3068<\/strong>\u3067<span>\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p data-content=\"\">\u5f93\u6765\u306e\u5bfe\u7b56\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5236\u9650\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th><strong>\u5bfe\u7b56<\/strong><\/th>\n<th><strong>\u5236\u9650<\/strong><\/th>\n<\/tr>\n<tr>\n<th><strong>\u907a\u8a00<\/strong><\/th>\n<td>\n<ul>\n<li>\u52b9\u679c\u304c\u51fa\u308b\u306e\u306f<strong>\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3060\u3051<\/strong>\u3002<\/li>\n<li>\u751f\u524d\u306b<strong>\u8a8d\u77e5\u75c7\u306a\u3069\u3067\u56f0\u3063\u305f\u3068\u304d\u306b\u306f\u4f55\u3082\u3067\u304d\u306a\u3044<\/strong>\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th><strong>\u751f\u524d\u8d08\u4e0e<\/strong><\/th>\n<td>\n<ul>\n<li><strong>\u8d08\u4e0e\u7a0e\u304c\u9ad8\u984d<\/strong>\u306b\u306a\u3063\u305f\u308a\u3001<strong>\u8001\u5f8c\u306e\u751f\u6d3b\u8cc7\u91d1\u306b\u56f0\u3063\u305f\u308a\u3059\u308b\u30ea\u30b9\u30af<\/strong>\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th><strong>\u6210\u5e74\u5f8c\u898b\u5236\u5ea6<\/strong><\/th>\n<td>\n<ul>\n<li>\u8a8d\u77e5\u75c7\u306a\u3069\u306b\u306a\u3063\u305f\u5f8c\u306e\u5bfe\u7b56\u3067\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u30c1\u30a7\u30c3\u30af\u304c\u53b3\u3057\u3044\u3002<\/li>\n<li><strong>\u8cc7\u7523\u3092\u300c\u5b88\u308b\u300d\u306e\u304c\u4e2d\u5fc3\u3067\u3001\u300c\u58f2\u5374\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u67d4\u8edf\u306a\u6d3b\u7528\u306f\u96e3\u3057\u304f\u306a\u308b<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u3053\u308c\u306b\u5bfe\u3057\u3066\u5bb6\u65cf\u4fe1\u8a17\u306f\u3001<strong>\u59d4\u8a17\u8005\u304c\u5143\u6c17\u306a\u3046\u3061\u304b\u3089\u5951\u7d04\u3067\u304d\u3001\u5c06\u6765\u306e\u4e0d\u5b89\u3092\u8efd\u6e1b<\/strong>\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305a\u3001<strong>\u672c\u4eba\u304c\u8a8d\u77e5\u75c7\u306b\u306a\u3063\u3066\u3082\u3001\u53d7\u8a17\u8005\u3067\u3042\u308b\u5bb6\u65cf\u306b\u3088\u308b\u67d4\u8edf\u306a\u8cc7\u7523\u6d3b\u7528\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u8ca1\u7523\u304b\u3089\u751f\u307e\u308c\u308b\u5229\u76ca\u3092\u78ba\u4fdd<\/strong>\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u3001<strong>\u76f8\u7d9a\u306e\u969b\u306b\u306f\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u7b49\u3078\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u5f15\u304d\u7d99\u304e\u306f\u3082\u3061\u308d\u3093\u3001\u8cc7\u7523\u306e\u6d3b\u7528\u65b9\u6cd5\u3084\u3001\u907a\u8a00\u3067\u306f\u6307\u5b9a\u3067\u304d\u306a\u3044\u300c\u5b6b\u306e\u4e16\u4ee3\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u300d\u3078\u306e\u627f\u7d99\u307e\u3067\u4e00\u62ec\u3067\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\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\/notarial-deed-will-dispute\" rel=\"noopener\" target=\"_blank\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3057\u3066\u3082\u3082\u3081\u308b\uff1f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff16\u3064\u306e\u30b3\u30c4\u3092\u7d39\u4ecb<\/a><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-gift-tax-rate\" rel=\"noopener\" target=\"_blank\">\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868\u4ed8\u304d\uff5c\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seinen-kokennin\" rel=\"noopener\" target=\"_blank\">\u6210\u5e74\u5f8c\u898b\u4eba\u304c\u5fc5\u8981\uff1f\u8a8d\u77e5\u75c7\u3068\u907a\u7523\u5206\u5272\u5354\u8b70<\/a><\/p>\n<h2 id=\"nw6wbt4bxp9udi09cuhhrk\" data-content=\"\">2.\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b94\u9078<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u4ee3\u8868\u7684\u306a4\u3064\u306e\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#bhx3v2qqysogn1ku7gvewe\" target=\"_self\">\u3010\u30b1\u30fc\u30b91\u3011\u8a8d\u77e5\u75c7\u306b\u3088\u308b\u8cc7\u7523\u51cd\u7d50\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#68nlztryxwrs4wvx2isna\" target=\"_self\">\u3010\u30b1\u30fc\u30b92\u3011\u59d4\u8a17\u8005\u306e\u610f\u5411\u306b\u57fa\u3065\u3044\u305f\u67d4\u8edf\u306a\u8cc7\u7523\u6d3b\u7528\u3092\u7d99\u7d9a\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#937tty24limrmqplrlhnb\" target=\"_self\">\u3010\u30b1\u30fc\u30b93\u3011\u4e8c\u6b21\u76f8\u7d9a\u4ee5\u964d\u307e\u3067\u8ca1\u7523\u627f\u7d99\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#znur2h1yftw6ao24e8n5\" target=\"_self\">\u3010\u30b1\u30fc\u30b94\u3011\u969c\u304c\u3044\u3084\u75c5\u6c17\u3092\u6301\u3064\u5b50\u306e\u751f\u6d3b\u4fdd\u969c\u3092\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"bhx3v2qqysogn1ku7gvewe\" data-content=\"\">2-1.\u3010\u30b1\u30fc\u30b91\u3011\u8a8d\u77e5\u75c7\u306b\u3088\u308b\u8cc7\u7523\u51cd\u7d50\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/h3>\n<p data-content=\"\"><strong>1\u3064\u76ee\u306f\u3001\u8a8d\u77e5\u75c7\u306b\u3088\u308b\u8cc7\u7523\u51cd\u7d50\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u305f\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u8a8d\u77e5\u75c7\u306a\u3069\u3067\u5224\u65ad\u80fd\u529b\u3092\u5931\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u65b9\u306e<strong>\u9810\u91d1\u53e3\u5ea7\u306f\u51cd\u7d50<\/strong>\u3055\u308c\u3001<strong>\u81ea\u5b85\u3084\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306a\u3069\u306e\u58f2\u5374\u306a\u3069\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\" data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u3067\u306f\u3001\u8ca1\u7523\u306e\u540d\u7fa9\u3092\u3001\u4fe1\u983c\u3067\u304d\u308b\u3054\u5bb6\u65cf\uff08\u4e3b\u306b\u5b50\uff09\u3067\u3042\u308b\u53d7\u8a17\u8005\u306b\u3042\u3089\u304b\u3058\u3081\u79fb\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u305f\u3068\u3048<strong>\u59d4\u8a17\u8005\uff08\u89aa\uff09\u304c\u8a8d\u77e5\u75c7\u306b\u306a\u3063\u3066\u3082\u3001\u53d7\u8a17\u8005\u304c\u8ca1\u7523\u3092\u59d4\u8a17\u8005\u306e\u305f\u3081\u306b\u81ea\u7531\u306b\u7ba1\u7406\u30fb\u904b\u7528\u3067\u304d\u307e\u3059\u3002<\/strong>\u4f8b\u3048\u3070\u3001\u59d4\u8a17\u8005\u306e\u751f\u6d3b\u3084\u7642\u990a\u306e\u8cc7\u91d1\u78ba\u4fdd\u306e\u305f\u3081\u306b\u3001\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"68nlztryxwrs4wvx2isna\" data-content=\"\">2-2.\u3010\u30b1\u30fc\u30b92\u3011\u59d4\u8a17\u8005\u306e\u610f\u5411\u306b\u57fa\u3065\u3044\u305f\u67d4\u8edf\u306a\u8cc7\u7523\u6d3b\u7528\u3092\u7d99\u7d9a\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/h3>\n<p data-content=\"\"><strong>2\u3064\u76ee\u306f\u3001\u59d4\u8a17\u8005\u306e\u610f\u5411\u306b\u57fa\u3065\u3044\u305f\u67d4\u8edf\u306a\u8cc7\u7523\u6d3b\u7528\u3092\u7d99\u7d9a\u3057\u305f\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5bb6\u65cf\u4fe1\u8a17\u3067\u306f\u3001<strong>\u59d4\u8a17\u8005\u304c\u6c7a\u3081\u305f\u30eb\u30fc\u30eb\uff08\u610f\u5411\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u53d7\u8a17\u8005\u306e\u884c\u52d5\u7bc4\u56f2\u3092\u67d4\u8edf\u306b\u8a2d\u8a08\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u4f8b\u3048\u3070<strong>\u3001<\/strong><strong>\u4e0d\u52d5\u7523<\/strong>\u3092\u627f\u7d99\u3059\u308b\u5834\u5408\u3001\u4fe1\u8a17\u5951\u7d04\u66f8\u306e\u4e2d\u3067\u3001\u300c\u3053\u306e\u4e0d\u52d5\u7523\u306f10\u5e74\u9593\u306f\u58f2\u5374\u305b\u305a\u306b\u8cc3\u8cb8\u7d4c\u55b6\u3092\u7d9a\u3051\u308b\u3053\u3068\u300d\u3084\u300c\u3053\u306e\u671f\u9593\u306e\u8cc3\u6599\u53ce\u5165\u306f\u914d\u5076\u8005\u3078\u6e21\u3059\u3053\u3068\u300d\u3068\u3044\u3063\u305f\u3001<strong>\u8cc7\u7523\u306e\u904b\u7528\u30eb\u30fc\u30eb\u3092\u7d30\u304b\u304f\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002\u9006\u306b\u3001\u58f2\u5374\u3084\u5efa\u3066\u66ff\u3048\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u53d7\u8a17\u8005\u306e\u5224\u65ad\u306b\u4e00\u4efb\u3059\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<p data-content=\"\"><strong>\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/strong>\u3067\u3082\u540c\u69d8\u3067\u3059\u3002\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u682a\u5f0f\u3084\u8cc7\u7523\u3092\u4fe1\u8a17\u8ca1\u7523\u3068\u3057\u3001<strong>\u5f8c\u7d99\u8005\uff08\u53d7\u8a17\u8005\uff09\u306b\u7d30\u304b\u304f\u7d4c\u55b6\u306b\u3064\u3044\u3066\u306e\u6307\u793a\u3092\u6b8b\u3059<\/strong>\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3057\u3001\u9006\u306b\u3001<strong>\u5f8c\u7d99\u8005\uff08\u53d7\u8a17\u8005\uff09\u306b\u3001\u4e8b\u696d\u7d99\u7d9a\u306e\u305f\u3081\u306e\u5224\u65ad\u3092\u67d4\u8edf\u306b\u884c\u308f\u305b\u308b<\/strong>\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u907a\u8a00\u3067\u306f\u300c\u8ab0\u306b\u6e21\u3059\u304b\u300d\u3057\u304b\u6307\u5b9a\u3067\u304d\u307e\u305b\u3093\u304c\u3001<strong>\u5bb6\u65cf\u4fe1\u8a17\u3067\u306f<\/strong>\u3001<strong>\u59d4\u8a17\u8005\u306e\u6700\u7d42\u7684\u306a\u610f\u5411\u3092\u5c0a\u91cd\u3057\u3064\u3064\u3001\u5909\u5316\u3059\u308b\u7d4c\u6e08\u72b6\u6cc1\u3084\u5bb6\u65cf\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u6700\u9069\u306a\u8cc7\u7523\u6d3b\u7528\u3092\u7d9a\u3051\u308b\u305f\u3081\u306e\u300c\u30de\u30cb\u30e5\u30a2\u30eb\u300d<\/strong><strong>\u3092\u5951\u7d04\u66f8\u3068\u3057\u3066\u6b8b\u3059<\/strong>\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"937tty24limrmqplrlhnb\" data-content=\"\">2-3.\u3010\u30b1\u30fc\u30b93\u3011\u4e8c\u6b21\u76f8\u7d9a\u4ee5\u964d\u307e\u3067\u8ca1\u7523\u627f\u7d99\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/h3>\n<p data-content=\"\"><strong>3\u3064\u76ee\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u4ee5\u964d\u307e\u3067\u8ca1\u7523\u627f\u7d99\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3057\u305f\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\"><strong>\u907a\u8a00\u66f8\u3067\u306f\u300c\u8ab0\u306b\u300d\u300c\u4f55\u3092\u300d\u6e21\u3059\u304b<\/strong><strong>\u4e00\u4e16\u4ee3\u9650\u308a\u3057\u304b\u6307\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\u305d\u306e\u6b21\u306e\u4e16\u4ee3\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u4ee5\u964d\u306e\u6307\u5b9a\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\uff08\u59bb\uff09\u306b\u81ea\u5b85\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u304c\u3001\u59bb\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3001\u305d\u306e\u81ea\u5b85\u306f\u5fc5\u305a\u81ea\u5206\u306e\u5e0c\u671b\u3059\u308b\u5b6b\u306b\u6e21\u308b\u3088\u3046\u306b\u3057\u305f\u3044\u5834\u5408\u3067\u3082\u3001\u907a\u8a00\u3067\u306f\u5bfe\u5fdc\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u306b\u306f\u3001\u300c<strong>\u5f8c\u7d99\u304e\u907a\u8d08\u578b\u53d7\u76ca\u8005\u9023\u7d9a\u4fe1\u8a17<\/strong>\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u6b21\u53d7\u76ca\u8005\uff08\u6700\u521d\u306e\u5229\u76ca\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff09\u3092\u914d\u5076\u8005\u3001\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u4e8c\u6b21\u53d7\u76ca\u8005\u3092\u5b6b\u3068\u6307\u5b9a\u3059\u308b\u306a\u3069\u3001<strong>\u53d7\u76ca\u6a29\u3092\u9023\u7d9a<\/strong>\u3055\u305b\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001<strong>\u4e8c\u4e16\u4ee3\u3001\u4e09\u4e16\u4ee3\u5148\u307e\u3067\u8ca1\u7523\u306e\u6d41\u308c\u3092\u3042\u3089\u304b\u3058\u3081\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3057\u3001\u59d4\u8a17\u8005\u306e\u610f\u601d\u3092\u78ba\u5b9f\u306b\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u25a0<span>\u6cd5\u4ee4\u691c\u7d22e-gov\u3000<\/span>\u4fe1\u8a17\u6cd5\u3000<a href=\"https:\/\/laws.e-gov.go.jp\/law\/418AC0000000108#Mp-Ch_4-Se_1-At_91\" rel=\"noopener\" target=\"_blank\">\u7b2c\u4e5d\u5341\u4e00\u6761\uff08\u53d7\u76ca\u8005\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u4ed6\u306e\u8005\u304c\u65b0\u305f\u306b\u53d7\u76ca\u6a29\u3092\u53d6\u5f97\u3059\u308b\u65e8\u306e\u5b9a\u3081\u306e\u3042\u308b\u4fe1\u8a17\u306e\u7279\u4f8b\uff09<\/a><\/p>\n<h3 id=\"znur2h1yftw6ao24e8n5\" data-content=\"\">2-4.\u3010\u30b1\u30fc\u30b94\u3011\u969c\u304c\u3044\u3084\u75c5\u6c17\u3092\u6301\u3064\u5b50\u306e\u751f\u6d3b\u4fdd\u969c\u3092\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/h3>\n<p data-content=\"\"><strong>4\u3064\u76ee\u306f\u3001\u969c\u304c\u3044\u3092\u6301\u3064\u5b50\u306e\u751f\u6d3b\u4fdd\u969c\u3092\u3057\u305f\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u3053\u308c\u306f\u300c<strong>\u89aa\u306a\u304d\u3042\u3068\u554f\u984c<\/strong>\u300d\u3068\u3082\u547c\u3070\u308c\u3001\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3001\u969c\u304c\u3044\u3092\u6301\u3064\u5b50\u306e\u751f\u6d3b\u3092\u3069\u3046\u5b88\u308b\u304b\u3068\u3044\u3046\u60a9\u307f\u3067\u3059\u3002\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3001\u969c\u304c\u3044\u3092\u6301\u3064\u5b50\u304c\u8cc7\u7523\u3092\u76f8\u7d9a\u3057\u3066\u3082\u3001\u305d\u306e\u8ca1\u7523\u7ba1\u7406\u3084\u91d1\u92ad\u7ba1\u7406\u3092\u81ea\u5206\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u3067\u306f\u3001<strong>\u89aa\u304c\u59d4\u8a17\u8005\u3068\u306a\u308a\u3001\u969c\u304c\u3044\u3092\u6301\u3064\u5b50\u3092\u53d7\u76ca\u8005\u3001\u4fe1\u983c\u3067\u304d\u308b\u4ed6\u306e\u5bb6\u65cf\u3092\u53d7\u8a17\u8005\u3068\u3057\u307e\u3059\u3002<\/strong>\u5951\u7d04\u66f8\u306b\u300c\u5b50\u306e\u751f\u6daf\u306b\u308f\u305f\u308b\u751f\u6d3b\u8cbb\u3084\u533b\u7642\u8cbb\u3092\u8cc4\u3046\u305f\u3081\u306b\u306e\u307f\u3001\u4fe1\u8a17\u8ca1\u7523\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u300d\u3092\u660e\u8a18\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001<strong>\u8cc7\u7523\u304c\u300c<span>\u969c\u304c\u3044\u3092\u6301\u3064\u5b50\u306e<\/span>\u751f\u6d3b\u8cbb\u300d\u3068\u3057\u3066\u9069\u5207\u306b\u4f7f\u308f\u308c\u7d9a\u3051\u3001\u4fe1\u8a17\u5951\u7d04\u306e\u30eb\u30fc\u30eb\u5916\u306e\u4e0d\u5fc5\u8981\u306a\u652f\u51fa\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong>\u5b50\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306e\u6b8b\u4f59\u8ca1\u7523\u306e\u627f\u7d99\u5148\u307e\u3067\u540c\u6642\u306b\u6307\u5b9a\u3067\u304d\u308b\u305f\u3081\u3001\u89aa\u306e\u611b\u60c5\u3092\u5f62\u3068\u3057\u3066\u6b8b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2 class=\"\" id=\"pkrhjpqv2t0gej62pqygwm\" data-content=\"\">3.\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b\u969b\u306e\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9<\/h2>\n<p class=\"\" data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b\u969b\u306e\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\" data-content=\"\"><strong>\u7279\u306b\u8cc3\u8cb8\u4e0d\u52d5\u7523\u3092\u4fe1\u8a17\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u3068\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u66f8\u985e\u304c\u5897\u3048\u305f\u308a\u3001\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u304f\u306a\u308b\u306a\u3069\u3001\u4fe1\u8a17\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u3044\u305f\u65b9\u304c\u826f\u3044\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#d07yhmlc5drhslegodvli\" target=\"_self\">\u3010\u6ce8\u610f\u70b9\uff11\u3011\u8cb8\u4e0d\u52d5\u7523\u3092\u4fe1\u8a17\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u3078\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#0xon41acf8gl5wsg33m468\" target=\"_self\">\u3010\u6ce8\u610f\u70b9\uff12\u3011\u5bb6\u65cf\u4fe1\u8a17\u5f8c\u3082\u53d7\u76ca\u8005\u306f\u6bce\u5e74\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#9mmzqdcp6hjs3hehqwlfah\" target=\"_self\">\u3010\u6ce8\u610f\u70b9\uff13\u3011\u5bb6\u65cf\u4fe1\u8a17\u306b\u3088\u308a\u9069\u7528\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#kmkg1lqubz05i8sm4viy2h\" target=\"_self\">\u3010\u6ce8\u610f\u70b9\uff14\u3011\u4fe1\u8a17\u4e0d\u52d5\u7523\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 class=\"\" id=\"d07yhmlc5drhslegodvli\" data-content=\"\">3-1.\u3010\u6ce8\u610f\u70b9\uff11\u3011\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306a\u3069\u3092\u4fe1\u8a17\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u3078\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p class=\"\" data-content=\"\"><strong>\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306a\u3069\u53ce\u76ca\u306e\u767a\u751f\u3059\u308b\u8ca1\u7523\u3092\u4fe1\u8a17\u3057\u305f\u5834\u5408\u3001\u53d7\u76ca\u8005\u306f\u7a0e\u52d9\u7f72\u3078\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\" data-content=\"\">\u53d7\u8a17\u8005\u306f\u5e74\u9593\u3067\u4fe1\u8a17\u8ca1\u7523\u304b\u3089\u5f97\u3089\u308c\u308b\u53ce\u76ca\u304c3\u4e07\u5186\u4ee5\u4e0a\uff08\u8a08\u7b97\u671f\u9593\u304c1\u5e74\u672a\u6e80\u306e\u5834\u5408\u306b\u306f15,000\u5186\uff09\u3042\u308b\u5834\u5408\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/r07\/25.pdf\" rel=\"noopener\" target=\"_blank\">\u4fe1\u8a17\u306e\u8a08\u7b97\u66f8<\/a>\u300d\u3068\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hotei\/000601\/pdf\/25-2.pdf\" rel=\"noopener\" target=\"_blank\">\u4fe1\u8a17\u306e\u8a08\u7b97\u66f8\u5408\u8a08\u8868<\/a>\u300d\u3092\u4f5c\u6210\u3057\u3001\u6bce\u5e741\u670831\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\" data-content=\"\">\u4fe1\u8a17\u8ca1\u7523\u304c\u81ea\u5b85\u3084\u9810\u91d1\u306e\u307f\u3067\u53ce\u76ca\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306f\u4fe1\u8a17\u306e\u8a08\u7b97\u66f8\u7b49\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u4fe1\u8a17\u3059\u308b\u8ca1\u7523\u3092\u9078\u5b9a\u3059\u308b\u969b\u306f\u3001\u4fe1\u8a17\u306e\u8a08\u7b97\u66f8\u7b49\u3092\u6bce\u5e74\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u624b\u9593\u3082\u8003\u616e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"0xon41acf8gl5wsg33m468\" data-content=\"\">3-2.\u3010\u6ce8\u610f\u70b9\uff12\u3011\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306a\u3069\u3092\u4fe1\u8a17\u3057\u305f\u5834\u5408\u3001\u53d7\u76ca\u8005\u306f\u5bb6\u65cf\u4fe1\u8a17\u6210\u7acb\u5f8c\u3082\u6bce\u5e74\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p class=\"\" data-content=\"\"><strong>\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306a\u3069\u53ce\u76ca\u306e\u767a\u751f\u3059\u308b\u8ca1\u7523\u3092\u4fe1\u8a17\u3057\u305f\u5834\u5408\u3001\u5bb6\u65cf\u4fe1\u8a17\u304c\u6210\u7acb\u3057\u305f\u5f8c\u3082\u3001\u53d7\u76ca\u8005\u306f\u6bce\u5e74\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\" data-content=\"\">\u4fe1\u8a17\u8ca1\u7523\u304b\u3089\u767a\u751f\u3057\u305f\u53ce\u76ca\u306f\u3001\u53d7\u76ca\u8005\u306b\u5e30\u5c5e\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u53d7\u8a17\u8005\u304c\u4fe1\u8a17\u8ca1\u7523\u306e\u7ba1\u7406\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u53d7\u76ca\u8005\u3067\u3059\u3002<\/p>\n<p class=\"\" data-content=\"\">\u3055\u3089\u306b\u3001<u>\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308a\u3001\u305d\u306e\u4e0d\u52d5\u7523\u304b\u3089\u53ce\u76ca\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u53d7\u76ca\u8005\u306f\u4ee5\u4e0b\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u4fc2\u308b\u660e\u7d30\u3082\u6dfb\u4ed8<\/u>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/12.pdf\" rel=\"noopener\" target=\"_blank\">\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u4e0d\u52d5\u7523\u6240\u5f97\u7528\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r07\/09.pdf\" rel=\"noopener\" target=\"_blank\">\u53ce\u652f\u5185\u8a33\u66f8\uff08\u4e0d\u52d5\u7523\u6240\u5f97\u7528\uff09<\/a><\/li>\n<\/ul>\n<p class=\"\" data-content=\"\">\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306a\u3069\u53ce\u76ca\u306e\u767a\u751f\u3059\u308b\u8ca1\u7523\u3092\u4fe1\u8a17\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u6bce\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9593\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"9mmzqdcp6hjs3hehqwlfah\" data-content=\"\">3-3.\u3010\u6ce8\u610f\u70b9\uff13\u3011\u5bb6\u65cf\u4fe1\u8a17\u306b\u3088\u308a\u9069\u7528\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u304c\u3042\u308b<\/h3>\n<p class=\"\" data-content=\"\"><strong>\u5bb6\u65cf\u4fe1\u8a17\u306b\u3088\u308a\u9069\u7528\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\" data-content=\"\"><u>\u5bb6\u65cf\u4fe1\u8a17\u7d42\u4e86\u5f8c\u306b\u5e30\u5c5e\u3055\u308c\u308b\u4fe1\u8a17\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u5f8c\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\uff08\u901a\u79f0\uff1a\u7a7a\u304d\u5bb6\u7279\u4f8b\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<p class=\"\" data-content=\"\">\u7a7a\u304d\u5bb6\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u662d\u548c56\u5e745\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u5bb6\u5c4b\u3067\u3059\u3002<br \/>\n\u5bb6\u65cf\u4fe1\u8a17\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u304c\u662d\u548c56\u5e745\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u76f8\u7d9a\u5f8c\u306b\u7a7a\u304d\u5bb6\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\" data-content=\"\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/akiya-tokurei\" rel=\"noopener\" target=\"_blank\">\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u58f2\u5374\u3059\u308b\u524d\u306b\u20263,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u3055\u308c\u308b\u7279\u4f8b\u306e\u3054\u7d39\u4ecb\uff3b\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7248\uff3d<\/a><\/p>\n<h3 class=\"\" id=\"kmkg1lqubz05i8sm4viy2h\" data-content=\"\">3-4.\u3010\u6ce8\u610f\u70b9\uff14\u3011\u4fe1\u8a17\u4e0d\u52d5\u7523\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044<\/h3>\n<p class=\"\" data-content=\"\"><strong>\u4fe1\u8a17\u3057\u305f\u8cc3\u8cb8\u4e0d\u52d5\u7523\u304b\u3089\u8d64\u5b57\u304c\u751f\u3058\u305f\u3068\u3057\u3066\u3082\u300c\u4fe1\u8a17\u3057\u3066\u3044\u306a\u3044\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306e\u9ed2\u5b57\u300d\u3084\u300c\u4ed6\u306e\u7d66\u4e0e\u6240\u5f97\u7b49\u306e\u6240\u5f97\u300d\u3068\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p class=\"\" data-content=\"\">\u4f8b\u3048\u3070\u7d66\u4e0e\u6240\u5f97\u304c1,000\u4e07\u5186\u3042\u308b\u304c\u3001\u4fe1\u8a17\u3057\u305f\u8cc3\u8cb8\u4e0d\u52d5\u7523\u304b\u3089500\u4e07\u5186\u306e\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u3001\u6240\u5f97\u306f1,000\u4e07\u5186\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8d64\u5b57\u306e500\u4e07\u5186\u306f\u7a0e\u6cd5\u4e0a\u300c\u306a\u304b\u3063\u305f\u3082\u306e\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p class=\"\" data-content=\"\">\u3055\u3089\u306b\u3001<span>\u4fe1\u8a17\u3057\u305f\u8cc3\u8cb8\u4e0d\u52d5\u7523\u304b\u3089\u751f\u3058\u305f\u8d64\u5b57<\/span>\u306f\u7fcc\u5e74\u4ee5\u964d\u306b\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3059\u3053\u3068\u3082\u8a8d\u3081\u3089\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\" data-content=\"\">\u3053\u306e\u3088\u3046\u306a\u5236\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u5bb6\u65cf\u4fe1\u8a17\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<u>\u8cc3\u8cb8\u4e0d\u52d5\u7523\u3092\u4fe1\u8a17\u3059\u308b\u5834\u5408\u306b\u306f\u5c06\u6765\u306e\u640d\u76ca\u898b\u8fbc\u307f\u3082\u8003\u616e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<h2 id=\"2oxboql2bfh52px93ltem2\" data-content=\"\">4.\u5bb6\u65cf\u4fe1\u8a17\u306e\u76f8\u8ac7\u5148<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u3092\u691c\u8a0e\u30fb\u5b9f\u884c\u3059\u308b\u969b\u306e\u76f8\u8ac7\u5148\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\"><strong>\u5bb6\u65cf\u4fe1\u8a17\u3092\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6700\u521d\u304b\u3089\u3054\u81ea\u8eab\u3067\u4fe1\u8a17\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u306b\u53d6\u308a\u7d44\u3080\u306e\u3067\u306f\u306a\u304f\u3001\u5c02\u9580\u5bb6\u3068\u306e\u76f8\u8ac7\u304b\u3089\u59cb\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong>\u5bb6\u65cf\u4fe1\u8a17\u306f<span>\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u4ed5\u7d44\u307f\u3067\u3059\u304b\u3089\u5b9f\u7e3e\u306e\u3042\u308b\u5c02\u9580\u5bb6\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/span>\u304a\u4ed8\u304d\u5408\u3044\u306e\u3042\u308bFP\uff08\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\uff09\u3084\u4fe1\u8a17\u9280\u884c\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u3001\u7a0e\u7406\u58eb\u306a\u3069\u304c\u3044\u308c\u3070\u3001\u305d\u306e\u65b9\u306b\u7d39\u4ecb\u3057\u3066\u3082\u3089\u3046\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u3054\u81ea\u8eab\u304c\u3069\u306e\u3088\u3046\u306a\u8ca1\u7523\u3092\u4fe1\u8a17\u8ca1\u7523\u306b\u542b\u3081\u308b\u306e\u304b\u306b\u3088\u3063\u3066\u3082\u3001\u76f8\u8ac7\u5148\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u76f8\u8ac7\u5148\u4e00\u89a7\u8868\u3067\u3059\u3002<\/p>\n<table>\n<thead data-pasting-bgcolor=\" none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0)\">\n<tr>\n<th><strong>\u76f8\u8ac7\u5148<\/strong><\/th>\n<td><strong>\u4e3b\u306a\u5f79\u5272\u30fb\u5f97\u610f\u5206\u91ce<\/strong><\/td>\n<td><strong>\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th><span><strong>FP\uff08\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\uff09<\/strong><\/span><br \/>\n<strong>\u5bb6\u65cf\u4fe1\u8a17\u5c02\u9580\u696d\u8005<\/strong><\/th>\n<td><span>\u30fb\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u5168\u4f53\u306e\u7dcf\u5408\u76f8\u8ac7<\/span><\/td>\n<td><span>\u521d\u671f\u691c\u8a0e\u6bb5\u968e<\/span><\/td>\n<\/tr>\n<tr>\n<th><span><strong>\u53f8\u6cd5\u66f8\u58eb<\/strong><\/span><\/th>\n<td><span><strong>\u30fb\u4e0d\u52d5\u7523\u767b\u8a18<\/strong>\u624b\u7d9a\u304d<\/span><br \/>\n<span>\u30fb\u5951\u7d04\u66f8\u4f5c\u6210<\/span><\/td>\n<td><span style=\"color: #ff0000;\"><strong>\u4e0d\u52d5\u7523<\/strong><\/span><span>\u3092\u4fe1\u8a17\u8ca1\u7523\u306b\u542b\u3081\u308b\u5834\u5408<\/span><\/td>\n<\/tr>\n<tr>\n<th><strong>\u91d1\u878d\u6a5f\u95a2<\/strong><\/th>\n<td>\u30fb\u91d1\u92ad\uff08\u6709\u4fa1\u8a3c\u5238\u306a\u3069\uff09\u306e\u7ba1\u7406\u3001\u8cc7\u7523\u904b\u7528<\/p>\n<\/td>\n<td><span style=\"color: #ff0000;\"><strong>\u91d1\u92ad\u4fe1\u8a17\uff08\u6709\u4fa1\u8a3c\u5238\u306a\u3069\uff09<\/strong><\/span>\u304c\u4e2d\u5fc3\u306e\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th><span><strong>\u884c\u653f\u66f8\u58eb<\/strong><\/span><\/th>\n<td><span>\u30fb\u5951\u7d04\u66f8\u4f5c\u6210\u3001\u624b\u7d9a\u304d\u30a2\u30c9\u30d0\u30a4\u30b9<\/span><\/td>\n<td><span><strong>\u4e0d\u52d5\u7523\u767b\u8a18\u304c\u4e0d\u8981\u306a\u5834\u5408<\/strong>\u3084\u8cbb\u7528\u3092\u6291\u3048\u305f\u3044\u5834\u5408<\/span><\/td>\n<\/tr>\n<tr>\n<th><span><strong>\u5f01\u8b77\u58eb<\/strong><\/span><\/th>\n<td><span><strong>\u30fb\u5951\u7d04\u66f8\u4f5c\u6210<\/strong><\/span><br \/>\n<span>\u30fb\u5bb6\u65cf\u9593\u306e\u7d1b\u4e89\u4e88\u9632\u3001\u6cd5\u7684\u30c8\u30e9\u30d6\u30eb\u8a2d\u8a08<\/span><\/td>\n<td><span style=\"color: #ff0000;\"><strong>\u89aa\u65cf\u9593\u306e\u610f\u898b\u5bfe\u7acb<\/strong><\/span><span>\u304c\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408<\/span><\/td>\n<\/tr>\n<tr>\n<th><span><strong>\u7a0e\u7406\u58eb<\/strong><\/span><\/th>\n<td><span><strong>\u30fb\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e<\/strong>\u306a\u3069\u7a0e\u52d9\u76f8\u8ac7<\/span><\/td>\n<td><span>\u8cc7\u7523\u898f\u6a21\u304c\u5927\u304d\u3044\u3001<\/span><span style=\"color: #ff0000;\"><strong>\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044\u5834\u5408<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"eu6gwdxml68tfhsm5mihc\" data-content=\"\">\u203b\u5c02\u9580\u5bb6\u3092\u9078\u3076\u969b\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u306f\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u4ed5\u7d44\u307f\u3067\u3059\u304b\u3089\u3001\u5c02\u9580\u5bb6\u306e\u30b9\u30ad\u30eb\u306b\u3088\u3063\u3066\u5951\u7d04\u306e\u8cea\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u5bb6\u65cf\u4fe1\u8a17\u306e\u300c\u5b9f\u7e3e\u300d\u304c\u3042\u308b\u304b\u306a\u3069\u3001\u5c02\u9580\u6027\u306e\u9ad8\u3055\u3002<\/strong><\/li>\n<li><strong>\u4ed6\u58eb\u696d\uff08\u53f8\u6cd5\u66f8\u58eb\u3068\u7a0e\u7406\u58eb\u306a\u3069\uff09\u3068\u9023\u643a<\/strong>\u3067\u304d\u3066\u3044\u308b\u304b\u3002\u7a0e\u52d9\u3082\u542b\u3081\u305f\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u304c\u53ef\u80fd\u304b\u3002<\/li>\n<li><strong>\u8cbb\u7528\u4f53\u7cfb\u304c\u660e\u78ba<\/strong>\u304b\u3069\u3046\u304b\u3002<\/li>\n<\/ul>\n<\/div>\n<p data-content=\"\"><span>\u4fe1\u8a17\u5951\u7d04\u304c\u304d\u3061\u3093\u3068\u4f5c\u6210\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u4fe1\u8a17\u304c\u7121\u52b9\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u3001\u5341\u5206\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 id=\"r1z2kvqsboanfmkhvwm1oo\" data-content=\"\">5.\u5bb6\u65cf\u4fe1\u8a17\u3092\u5b9f\u884c\u3059\u308b5\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u306e\u691c\u8a0e\u6bb5\u968e\u304b\u3089\u5b9f\u969b\u306b\u30b9\u30bf\u30fc\u30c8\u3055\u305b\u308b\u307e\u3067\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u524d\u306b\u3001\u5927\u307e\u304b\u306a\u6d41\u308c\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#1run0ksng1hf0ucil3oolf\" target=\"_self\">\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u5bb6\u65cf\u30fb\u89aa\u65cf\u9593\u3067\u3001\u5bb6\u65cf\u4fe1\u8a17\u306e\u76ee\u7684\u3084\u53d7\u8a17\u8005\u3092\u8ab0\u306b\u3059\u308b\u306e\u304b\u3092\u8a71\u3057\u5408\u3046<\/a><\/li>\n<li><a href=\"#3gm1ncijq5udm0fa12pvoi\" target=\"_self\">\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3001\u5951\u7d04\u5185\u5bb9\u3092\u6c7a\u3081\u3066\u3044\u304f<\/a><\/li>\n<li><a href=\"#ofj0m9xtyzk29y26hrt20l\" target=\"_self\">\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u4fe1\u8a17\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u6cd5\u7684\u306b\u6709\u52b9\u306a\u5f62\u306b\u3059\u308b\uff08\u516c\u6b63\u8a3c\u66f8\u3068\u3059\u308b\uff09<\/a><\/li>\n<li><a href=\"#rv8i5lm20irhbwobh8y99t\" target=\"_self\">\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u767b\u8a18\u30fb\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3046<\/a><\/li>\n<li><a href=\"#po8j6xi3qyd9m6nsflgnl\" target=\"_self\">\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u4fe1\u8a17\u53e3\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u5951\u7d04\u3092\u958b\u59cb\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"1run0ksng1hf0ucil3oolf\" data-content=\"\">5-1.\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u5bb6\u65cf\u30fb\u89aa\u65cf\u9593\u3067\u3001\u5bb6\u65cf\u4fe1\u8a17\u306e\u76ee\u7684\u3084\u53d7\u8a17\u8005\u3092\u8ab0\u306b\u3059\u308b\u306e\u304b\u3092\u8a71\u3057\u5408\u3046<\/h3>\n<p data-content=\"\"><strong>\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u5bb6\u65cf\u30fb\u89aa\u65cf\u9593\u3067\u3001\u5bb6\u65cf\u4fe1\u8a17\u306e\u76ee\u7684\u3084\u53d7\u8a17\u8005\u3092\u8ab0\u306b\u3059\u308b\u306e\u304b\u3092\u8a71\u3057\u5408\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\"><strong>\u5bb6\u65cf\u4fe1\u8a17\u306b\u306f\u3001\u3054\u5bb6\u65cf\u5168\u54e1\u306e\u5354\u529b\u304c\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002\u307e\u305a\u306f\u3001\u306a\u305c\u5bb6\u65cf\u4fe1\u8a17\u3092\u3057\u305f\u3044\u306e\u304b\uff08\u4f8b\uff1a\u8a8d\u77e5\u75c7\u306b\u3088\u308b\u8cc7\u7523\u51cd\u7d50\u5bfe\u7b56\u306e\u305f\u3081\u3001\u7279\u5b9a\u306e\u4e0d\u52d5\u7523\u3092\u5b6b\u306b\u6b8b\u3059\u305f\u3081\u306a\u3069\uff09\u3001\u305d\u306e<strong>\u76ee\u7684\u3092\u660e\u78ba\u306b<\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p data-content=\"\">\u305d\u3057\u3066\u3001\u6700\u3082\u91cd\u8981\u306a\u306e\u306f\u3001<strong>\u300c\u8ab0\u304c\u53d7\u8a17\u8005\u306b\u306a\u308b\u304b\u300d\u3092\u6c7a\u3081\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002\u53d7\u8a17\u8005\u306b\u306f\u3001\u8ca1\u7523\u306e\u7ba1\u7406\u30fb\u904b\u7528\u306e\u8cac\u4efb\u304c\u9577\u671f\u306b\u308f\u305f\u308a\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u672c\u4eba\u306e\u540c\u610f\u306f\u3082\u3061\u308d\u3093\u3001\u8ca1\u7523\u7ba1\u7406\u80fd\u529b\u304c\u3042\u308a\u3001\u4ed6\u306e\u5bb6\u65cf\u304b\u3089\u3082\u4fe1\u983c\u3055\u308c\u3066\u3044\u308b\u4eba\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067<strong>\u5bb6\u65cf\u9593\u306e\u7406\u89e3\u3068\u5408\u610f\u3092\u5f97\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u5c06\u6765\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u30dd\u30a4\u30f3\u30c8<\/strong>\u3067\u3059\u3002<\/p>\n<h3 id=\"3gm1ncijq5udm0fa12pvoi\" data-content=\"\">5-2.\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3001\u5951\u7d04\u5185\u5bb9\u3092\u6c7a\u3081\u3066\u3044\u304f<\/h3>\n<p data-content=\"\"><strong>2\u3064\u76ee\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3001\u5951\u7d04\u5185\u5bb9\u3092\u6c7a\u3081\u3066\u3044\u304f\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u5bb6\u65cf\u9593\u306e\u8a71\u3057\u5408\u3044\u3067\u5927\u67a0\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001<strong>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\u3001<\/strong><strong>\u53f8\u6cd5\u66f8\u58eb\u3001\u5f01\u8b77\u58eb<\/strong>\u3068\u3044\u3063\u305f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u307e\u3059\u3002\u304a\u4ed8\u304d\u5408\u3044\u306e\u3042\u308b\u58eb\u696d\u306e\u65b9\u304c\u3044\u308c\u3070\u3001<span>\u5bb6\u65cf\u4fe1\u8a17\u306e\u5c02\u9580\u5bb6\u3092<\/span>\u7d39\u4ecb\u3057\u3066\u3044\u305f\u3060\u304f\u306e\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u5bb6\u65cf\u4fe1\u8a17\u306e\u5951\u7d04\u66f8\u306f\u3001\u3054\u5bb6\u5ead\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066<strong>\u30aa\u30fc\u30c0\u30fc\u30e1\u30a4\u30c9<\/strong>\u3067\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u3068\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u70b9\u3092\u8a70\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p data-content=\"\"><strong>\u4fe1\u8a17\u8ca1\u7523\u306e\u7bc4\u56f2<\/strong><br \/>\n\u3069\u306e\u4e0d\u52d5\u7523\u3084\u9810\u8caf\u91d1\u7b49\u3092\u542b\u3081\u308b\u304b<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u8ca1\u7523\u6d3b\u7528\u306e\u30eb\u30fc\u30eb<\/strong><br \/>\n\u8ca1\u7523\u306e\u6d3b\u7528\u306b\u3064\u3044\u3066\u7d30\u304b\u304f\u6307\u793a\u3059\u308b\u306e\u304b\u3001\u58f2\u5374\u3084\u7d44\u307f\u66ff\u3048\u3092\u8a31\u53ef\u3059\u308b\u306e\u304b\u3001\u74b0\u5883\u306b\u5fdc\u3058\u3066\u5224\u65ad\u3092\u53d7\u8a17\u8005\u306b\u4efb\u305b\u308b\u306e\u304b\u306a\u3069<\/p>\n<\/li>\n<li>\n<p data-content=\"\"><strong>\u4e8c\u6b21\u76f8\u7d9a\u4ee5\u964d\u306e\u6307\u5b9a<\/strong><br \/>\n\u4e07\u4e00\u306e\u3053\u3068\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u8ab0\u306b\u8ca1\u7523\u3092\u8ab0\u306b\u5f15\u304d\u7d99\u304c\u305b\u308b\u304b<\/p>\n<\/li>\n<\/ul>\n<p data-content=\"\">\u3053\u308c\u3089\u306e\u76f8\u8ac7\u3092\u901a\u3058\u3066\u3001\u6cd5\u7684\u306b\u6709\u52b9\u3067\u3001\u304b\u3064\u7a0e\u52d9\u4e0a\u306e\u554f\u984c\u304c\u306a\u3044<strong>\u6700\u9069\u306a\u5951\u7d04\u5185\u5bb9\u3092\u8a2d\u8a08<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"ofj0m9xtyzk29y26hrt20l\" data-content=\"\">5-3.\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u4fe1\u8a17\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u6cd5\u7684\u306b\u6709\u52b9\u306a\u5f62\u306b\u3059\u308b\uff08\u516c\u6b63\u8a3c\u66f8\u3068\u3059\u308b\uff09<\/h3>\n<p data-content=\"\"><strong>3\u3064\u76ee\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u4fe1\u8a17\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u6cd5\u7684\u306b\u6709\u52b9\u306a\u5f62\u306b\u3059\u308b\uff08\u516c\u6b63\u8a3c\u66f8\u3068\u3059\u308b\uff09\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u5177\u4f53\u7684\u306b\u306f\u3001\u30b9\u30c6\u30c3\u30d72\u3067\u6c7a\u5b9a\u3057\u305f\u5185\u5bb9\u306b\u57fa\u3065\u304d\u3001\u5c02\u9580\u5bb6\u304c\u6b63\u5f0f\u306a<strong>\u4fe1\u8a17\u5951\u7d04\u66f8<\/strong>\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u305d\u308c\u3092\u3001<strong>\u516c\u8a3c\u5f79\u5834<\/strong>\u3067\u516c\u8a3c\u4eba\u306b\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3044\u3001<strong>\u516c\u6b63\u8a3c\u66f8<\/strong>\u3068\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u6cd5\u4ee4\u4e0a\u306f\u516c\u6b63\u8a3c\u66f8\u3068\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u5c06\u6765\u6539\u3056\u3093\u306a\u3069\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u3001<span>\u307e\u305f\u3001\u30b9\u30c6\u30c3\u30d7\uff15\u3067\u4fe1\u8a17\u53e3\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u969b\u306b\u516c\u6b63\u8a3c\u66f8\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u516c\u6b63\u8a3c\u66f8\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p data-content=\"\">\u25a0\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\u3000<a href=\"https:\/\/www.koshonin.gr.jp\/notary\/ow01\" rel=\"noopener\" target=\"_blank\">\u516c\u6b63\u8a3c\u66f8<\/a><br \/>\n\u25a0\u6cd5\u52d9\u5c40\u3000<a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/touki1.html\" rel=\"noopener\" target=\"_blank\">\u4e0d\u52d5\u7523\u767b\u8a18\u7533\u8acb\u624b\u7d9a<\/a><\/p>\n<h3 id=\"rv8i5lm20irhbwobh8y99t\" data-content=\"\">5-4.\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u767b\u8a18\u30fb\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3046<\/h3>\n<p data-content=\"\"><strong>4\u3064\u76ee\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u767b\u8a18\u30fb\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u4fe1\u8a17\u8ca1\u7523\u306e\u4e2d\u306b<strong>\u81ea\u5b85\u3084\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u4e0d\u52d5\u7523<\/strong>\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u6cd5\u52d9\u5c40\u3067<strong>\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u767b\u8a18<\/strong>\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u767b\u8a18\u306b\u3088\u308a\u3001<strong>\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u304c\u300c\u59d4\u8a17\u8005\u300d\u304b\u3089\u300c\u53d7\u8a17\u8005\u300d\u3078\u3068\u5909\u66f4\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u3053\u306e\u767b\u8a18\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u304c\u4ee3\u7406\u3067\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u767b\u8a18\u3092\u5b8c\u4e86\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u4fe1\u8a17\u5951\u7d04\u304c\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u3082\u6709\u52b9\u3067\u3042\u308b\u3053\u3068\u304c\u8a3c\u660e\u3055\u308c\u3001\u8a8d\u77e5\u75c7\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u8ca1\u7523\u306e\u51cd\u7d50\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"po8j6xi3qyd9m6nsflgnl\" data-content=\"\">5-5.\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u4fe1\u8a17\u53e3\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u5951\u7d04\u3092\u958b\u59cb\u3059\u308b<\/h3>\n<p data-content=\"\"><strong>\u6700\u5f8c\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u4fe1\u8a17\u53e3\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u5951\u7d04\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u91d1\u92ad\u3092\u4fe1\u8a17\u8ca1\u7523\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001<strong>\u53d7\u8a17\u8005\u306e<\/strong><strong>\u500b\u4eba\u306e\u53e3\u5ea7\u3068\u306f\u5b8c\u5168\u306b\u5206\u3051\u3066\u7ba1\u7406<\/strong>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u91d1\u878d\u6a5f\u95a2\u3067\u300c\u4fe1\u8a17\u53e3\u53e3\u5ea7\uff08\u3057\u3093\u305f\u304f\u3050\u3061\u3053\u3046\u3056\uff09\u300d\u3068\u3044\u3046\u5c02\u7528\u306e\u53e3\u5ea7\u3092\u958b\u8a2d<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u3053\u306e\u53e3\u5ea7\u306b\u4fe1\u8a17\u8ca1\u7523\u306e\u91d1\u92ad\u3092\u79fb\u3057\u3001\u30b9\u30c6\u30c3\u30d71\u3067\u6c7a\u3081\u305f\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u53d7\u8a17\u8005\u304c\u7ba1\u7406\u30fb\u904b\u7528\u3092\u59cb\u3081\u308b\u3053\u3068\u3067\u3001\u5bb6\u65cf\u4fe1\u8a17\u306e\u5951\u7d04\u304c\u672c\u683c\u7684\u306b\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"5cv29w0h21evhnzn5slr5o\" data-content=\"\">6.\u5bb6\u65cf\u4fe1\u8a17\u306b\u304b\u304b\u308b\u8cbb\u7528\u3068\u7a0e\u91d1<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001<strong>\u5bb6\u65cf\u4fe1\u8a17\u306b\u304b\u304b\u308b\u8cbb\u7528\u3068\u7a0e\u91d1<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"qj1jv8nbz0hal9lxu70va5\" data-content=\"\">6-1.\u5bb6\u65cf\u4fe1\u8a17\u306e\u521d\u671f\u8cbb\u7528<\/h3>\n<p data-content=\"\"><strong>\u5bb6\u65cf\u4fe1\u8a17\u306e\u521d\u671f\u8cbb\u7528<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u306e\u521d\u671f\u8cbb\u7528\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u300c<strong>\u5c02\u9580\u5bb6\u3078\u306e\u5831\u916c<\/strong>\u300d\u3068\u300c<strong>\u5951\u7d04\u306b\u5fc5\u8981\u306a\u5b9f\u8cbb<\/strong>\u300d\u306e\u4e8c\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u8cbb\u7528\u306f\u3001\u4fe1\u8a17\u8ca1\u7523\u306e\u898f\u6a21\u3084\u5951\u7d04\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u8cbb\u7528\u9805\u76ee<\/strong><\/th>\n<td><strong>\u5185\u5bb9<\/strong><\/td>\n<td><strong>\u8cbb\u7528\u306e\u76ee\u5b89<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th><strong>\u5c02\u9580\u5bb6\u5831\u916c<\/strong><\/th>\n<td>\u53f8\u6cd5\u66f8\u58eb\u3001\u5f01\u8b77\u58eb\u3001\u7a0e\u7406\u58eb\u306a\u3069\u3078\u306e\u76f8\u8ac7\u30fb\u5951\u7d04\u66f8\u4f5c\u6210\u30fb\u767b\u8a18\u7533\u8acb\u306e\u4ee3\u884c\u8cbb\u7528\u3002<\/td>\n<td><strong>30\u4e07\u5186 \u301c 100\u4e07\u5186\u4ee5\u4e0a<\/strong> (\u8ca1\u7523\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u3001\u5951\u7d04\u304c\u8907\u96d1\u306a\u307b\u3069\u9ad8\u304f\u306a\u308a\u307e\u3059)<\/td>\n<\/tr>\n<tr>\n<th><strong>\u5b9f\u8cbb\uff08\u767b\u8a18\u8cbb\u7528\uff09<\/strong><\/th>\n<td>\u4e0d\u52d5\u7523\u3092\u4fe1\u8a17\u8ca1\u7523\u3068\u3059\u308b\u5834\u5408\u3001\u540d\u7fa9\u3092\u300c\u53d7\u8a17\u8005\u300d\u3078\u5909\u66f4\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u514d\u8a31\u7a0e\u3002<\/td>\n<td><strong>\u4e0d\u52d5\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e0.4%<\/strong><\/td>\n<\/tr>\n<tr>\n<th><strong>\u5b9f\u8cbb\uff08\u305d\u306e\u4ed6\uff09<\/strong><\/th>\n<td>\u516c\u6b63\u8a3c\u66f8\u4f5c\u6210\u306e\u305f\u3081\u306e\u516c\u8a3c\u5f79\u5834\u306e\u624b\u6570\u6599\uff08\u7d045\u4e07\uff5e10\u4e07\u5186\uff09\u3001\u5404\u7a2e\u8a3c\u660e\u66f8\u53d6\u5f97\u8cbb\u7528\u306a\u3069\u3002<\/td>\n<td><strong>\u6570\u4e07\u5186\u7a0b\u5ea6<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u907a\u8a00\u66f8\u4f5c\u6210\u3084\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u306e\u7533\u7acb\u3066\u306b\u6bd4\u3079\u308b\u3068\u521d\u671f\u8cbb\u7528\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u306e\u3088\u3046\u306b\u6bce\u6708\u767a\u751f\u3059\u308b\u5f8c\u898b\u4eba\u5831\u916c\u306f\u539f\u5247\u4e0d\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<u>\u9577\u671f\u9593\u3067\u898b\u305f\u5834\u5408\u3001\u5bb6\u65cf\u4fe1\u8a17\u306e\u65b9\u304c\u7dcf\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"bufo26dh9q9knrqi1bt4r\" data-content=\"\">6-2.\u5bb6\u65cf\u4fe1\u8a17\u304c\u59cb\u307e\u3063\u305f\u5f8c\u306b\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8<\/h3>\n<p data-content=\"\"><strong>\u5bb6\u65cf\u4fe1\u8a17\u304c\u59cb\u307e\u3063\u305f\u5f8c\u306b\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead data-pasting-bgcolor=\" none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0)\">\n<tr>\n<th><strong>\u8cbb\u7528\u9805\u76ee<\/strong><\/th>\n<td><strong>\u5185\u5bb9<\/strong><\/td>\n<td><strong>\u8cbb\u7528\u306e\u76ee\u5b89<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th><span><strong>\u53d7\u8a17\u8005\u5831\u916c<\/strong><\/span><\/th>\n<td><span>\u5bb6\u65cf\uff08\u5b50\u306a\u3069\uff09\u304c\u53d7\u8a17\u8005\u306b\u306a\u308b\u5834\u5408\u3001\u5951\u7d04\u66f8\u3067\u5831\u916c\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/td>\n<td><span>\u6708\u6570\u5343\u5186\uff5e\u7a0b\u5ea6\u3001<strong>\u7121\u5831\u916c\uff08\u4efb\u610f\uff09\u306b\u3059\u308b\u3053\u3068\u304c\u591a\u3044<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<th><span><strong>\u7a0e\u91d1<\/strong><\/span><\/th>\n<td><span>\u4fe1\u8a17\u3055\u308c\u305f\u4e0d\u52d5\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u3001\u8cc3\u6599\u306a\u3069\u306e\u53ce\u76ca\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<td><span>\u6bce\u5e74\u767a\u751f\uff08\u7a0e\u984d\u306f\u5909\u52d5\u306a\u3057\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th><span><strong>\u7a0e\u7406\u58eb\u8cbb\u7528<\/strong><\/span><\/th>\n<td><span>\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u3001\u53d7\u8a17\u8005\u304c\u7a0e\u52d9\u7533\u544a\u3092\u4ee3\u884c\u3059\u308b\u305f\u3081\u306b\u4f9d\u983c\u3059\u308b\u8cbb\u7528\u3002<\/span><\/td>\n<td><span>\u4f9d\u983c\u3059\u308b\u5834\u5408\u306b\u306f\u6bce\u5e74\u767a\u751f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-content=\"\">\u5bb6\u65cf\u304c\u53d7\u8a17\u8005\u306b\u306a\u308b\u5834\u5408\u3001\u53d7\u8a17\u8005\u5831\u916c\u3092\u30bc\u30ed\uff08\u7121\u5831\u916c\uff09\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001<u>\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u306e\u6bce\u6708\u306e\u5831\u916c\uff08\u67082\u4e07\uff5e6\u4e07\u5186\u7a0b\u5ea6\uff09\u3068\u6bd4\u3079\u3001\u5927\u5e45\u306b\u8cbb\u7528\u3092\u7bc0\u7d04\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"4okn6tne2tb2f8tnlrtesc\" data-content=\"\">6-3.\u5bb6\u65cf\u4fe1\u8a17\u306e\u958b\u59cb\u6642\u306f\u539f\u5247\u975e\u8ab2\u7a0e<\/h3>\n<p data-content=\"\"><strong>\u5bb6\u65cf\u4fe1\u8a17\u306e\u958b\u59cb\u6642\u306f\u539f\u5247\u975e\u8ab2\u7a0e<\/strong>\u3067\u3059\u3002<\/p>\n<p data-content=\"\">\u4fe1\u8a17\u5951\u7d04\u3092\u7d50\u3093\u3067\u8ca1\u7523\u306e\u540d\u7fa9\u3092\u59d4\u8a17\u8005\u304b\u3089\u53d7\u8a17\u8005\u3078\u5909\u66f4\u3057\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u8d08\u4e0e\u7a0e\u3084\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093<\/strong>\u3002\u8ca1\u7523\u306e\u540d\u7fa9\u306f\u53d7\u8a17\u8005\u306b\u79fb\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u8ca1\u7523\u304b\u3089\u751f\u307e\u308c\u308b\u5229\u76ca\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\uff08\u53d7\u76ca\u6a29\uff09\u306f\u3001\u5143\u306e\u6240\u6709\u8005\uff08\u59d4\u8a17\u8005\uff09\u304c\u5f15\u304d\u7d9a\u304d\u6301\u3061\u7d9a\u3051\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3067\u3059\u3002\u7a0e\u52d9\u4e0a\u3001\u300c\u5b9f\u8cea\u7684\u306a\u8ca1\u7523\u306e\u79fb\u52d5\u300d\u3059\u306a\u308f\u3061\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p data-content=\"\">\u305f\u3060\u3057\u3001<strong>\u4f8b\u5916\u7684\u306a\u4fe1\u8a17\u30b9\u30ad\u30fc\u30e0<\/strong>\uff08\u4ed6\u76ca\u4fe1\u8a17\u306a\u3069\uff09\u3092\u7d44\u3080\u5834\u5408\u3084\u3001\u4fe1\u8a17\u306e\u8a2d\u8a08\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u306f\u3001<strong>\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u30ea\u30b9\u30af<\/strong>\u304c\u3042\u308b\u305f\u3081\u3001\u5951\u7d04\u8a2d\u8a08\u306e\u6bb5\u968e\u3067\u5fc5\u305a<strong>\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d<\/strong>\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"9yeddi309doni74as38vl\" data-content=\"\">7.\u5bb6\u65cf\u4fe1\u8a17\u3092\u5c0e\u5165\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u3092\u5c0e\u5165\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#m8gy65gckqp4etz77kywzf\" target=\"_self\">7-1.\u53d7\u8a17\u8005\u306b\u306f\u5927\u304d\u306a\u8cac\u4efb\u3068\u8ca0\u62c5\u304c\u751f\u3058\u308b<\/a><\/li>\n<li><a href=\"#1c4nnpxl8bqodq556l7ieh\" target=\"_self\">7-2. \u8cc7\u7523\u898f\u6a21\u304c\u5c0f\u3055\u3044\u5834\u5408\u3084\u5bb6\u65cf\u9593\u306e\u5408\u610f\u5f62\u6210\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u5411\u304b\u306a\u3044<\/a><\/li>\n<li><a href=\"#fdrttmtl6we6kfs711r68e\" target=\"_self\">7-3. \u5bb6\u65cf\u4fe1\u8a17\u306f\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u300d\u3067\u306f\u306a\u3044<\/a><\/li>\n<li><a href=\"#0kdbfj42nvgnhjtqtqf7h66\" target=\"_self\">7-4. \u53d7\u8a17\u8005\u306b\u3088\u308b\u5951\u7d04\u5185\u5bb9\u306e\u5909\u66f4\u306f\u539f\u5247\u3067\u304d\u306a\u3044<\/a><\/li>\n<li><a href=\"#k9nfj78k6gqtxie4zfyc\" target=\"_self\">7-5. \u8eab\u4e0a\u76e3\u8b77\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5f8c\u898b\u5236\u5ea6\u3068\u306e\u4f75\u7528\u304c\u7406\u60f3<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"m8gy65gckqp4etz77kywzf\" data-content=\"\">7-1.\u53d7\u8a17\u8005\u306b\u306f\u5927\u304d\u306a\u8cac\u4efb\u3068\u8ca0\u62c5\u304c\u751f\u3058\u308b<\/h3>\n<p data-content=\"\"><strong>1\u3064\u76ee\u306f\u3001\u53d7\u8a17\u8005\u306b\u306f\u5927\u304d\u306a\u8cac\u4efb\u3068\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u53d7\u8a17\u8005\uff08\u8ca1\u7523\u306e\u7ba1\u7406\u3092\u4efb\u3055\u308c\u305f\u3054\u5bb6\u65cf\uff09\u306f\u3001\u4fe1\u8a17\u5951\u7d04\u306e\u5185\u5bb9\u3092\u5fe0\u5b9f\u306b\u5b9f\u884c\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u8ca0\u62c5\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u9577\u671f\u7684\u306a\u8cac\u4efb<\/strong><br \/>\n\u5bb6\u65cf\u4fe1\u8a17\u306e\u671f\u9593\u306f\u6570\u5341\u5e74\u9593\u306b\u53ca\u3076\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u306e\u9593\u3001\u8ca1\u7523\u306e\u7ba1\u7406\u30fb\u904b\u7528\u30fb\u5831\u544a\u3068\u3044\u3046<strong>\u7cbe\u795e\u7684\u30fb\u5b9f\u52d9\u7684\u306a\u8cac\u4efb<\/strong>\u3092\u8ca0\u3044\u7d9a\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u5206\u5225\u7ba1\u7406\u306e\u7fa9\u52d9<\/strong><br \/>\n\u4fe1\u8a17\u8ca1\u7523\u3068\u53d7\u8a17\u8005\u81ea\u8eab\u306e\u8ca1\u7523\u3092\u53b3\u5bc6\u306b\u5206\u3051\u3066\u7ba1\u7406\u3057\u3001<strong>\u5e33\u7c3f\u3092\u4f5c\u6210<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u7a0e\u52d9\u7533\u544a<\/strong><br \/>\n\u4e0d\u52d5\u7523\u53ce\u5165\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u3001<strong>\u6240\u5f97\u7a0e\u306a\u3069\u306e\u7a0e\u52d9\u7533\u544a<\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p data-content=\"\">\u53d7\u8a17\u8005\u3092\u9078\u3076\u969b\u306f\u3001\u307e\u305a\u306f\u672c\u4eba\u306e\u540c\u610f\u3068\u3001\u5358\u306b\u300c\u4fe1\u983c\u3067\u304d\u308b\u300d\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u7ba1\u7406\u80fd\u529b\u3068\u5b9f\u884c\u529b\u3001\u305d\u3057\u3066\u9577\u671f\u7684\u306b\u8cac\u4efb\u3092\u8ca0\u3046\u899a\u609f\u300d\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\n\u25a0<span>\u6cd5\u4ee4\u691c\u7d22e-gov\u3000<\/span>\u6c11\u6cd5\u3000<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_3-Ch_2-Se_10-At_644\" rel=\"noopener\" target=\"_blank\">\u7b2c\u516d\u767e\u56db\u5341\u56db\u6761<span>\uff08\u53d7\u4efb\u8005\u306e\u6ce8\u610f\u7fa9\u52d9\uff09<\/span><\/a><\/p>\n<h3 id=\"1c4nnpxl8bqodq556l7ieh\" data-content=\"\">7-2. \u8cc7\u7523\u898f\u6a21\u304c\u5c0f\u3055\u3044\u5834\u5408\u3084\u5bb6\u65cf\u9593\u306e\u5408\u610f\u5f62\u6210\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u5411\u304b\u306a\u3044<\/h3>\n<p data-content=\"\"><strong>2\u3064\u76ee\u306f\u3001\u8cc7\u7523\u898f\u6a21\u304c\u5c0f\u3055\u3044\u5834\u5408\u3084\u5bb6\u65cf\u9593\u306e\u5408\u610f\u5f62\u6210\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u5411\u304b\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u306f\u3001<strong>\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3084\u767b\u8a18\u3001\u5c02\u9580\u5bb6\u3078\u306e\u5831\u916c<\/strong>\u306a\u3069\u3067\u3001\u6570\u5341\u4e07\u5186\u5358\u4f4d\u306e<strong>\u521d\u671f\u8cbb\u7528<\/strong>\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4fe1\u8a17\u3057\u305f\u3044\u8ca1\u7523\u306e\u898f\u6a21\u304c\u5c0f\u3055\u3044\u5834\u5408\u3001\u8cbb\u7528\u5bfe\u52b9\u679c\u304c\u60aa\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p data-content=\"\">\u307e\u305f\u3001\u5bb6\u65cf\u4fe1\u8a17\u306f\u3001<strong>\u59d4\u8a17\u8005\u3001\u53d7\u8a17\u8005\u3001\u53d7\u76ca\u8005<\/strong>\u3068\u306a\u308b\u3054\u5bb6\u65cf\u306e<strong>\u5168\u54e1\u304c\u5951\u7d04\u5185\u5bb9\u306b\u7d0d\u5f97\u3057\u3066\u3044\u308b\u3053\u3068<\/strong>\u304c\u524d\u63d0\u3067\u3059\u3002\u89aa\u65cf\u9593\u3067\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9\u304c\u7570\u306a\u308a\u3001\u8a71\u3057\u5408\u3044\u3067\u5408\u610f\u5f62\u6210\u304c\u96e3\u3057\u3044\u72b6\u6cc1\u3067\u3042\u308c\u3070\u3001\u7121\u7406\u306b\u4fe1\u8a17\u3092\u9032\u3081\u308b\u3053\u3068\u306f<strong>\u304b\u3048\u3063\u3066\u5c06\u6765\u306e\u7d1b\u4e89\u306e\u706b\u7a2e<\/strong>\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u5bb6\u65cf\u306e\u5408\u610f\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u4e0a\u3067\u907a\u8a00\u66f8\u306a\u3069\u4ed6\u306e\u5bfe\u7b56\u3092\u691c\u8a0e\u3059\u308b\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"fdrttmtl6we6kfs711r68e\" data-content=\"\">7-3. \u5bb6\u65cf\u4fe1\u8a17\u306f\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u300d\u3067\u306f\u306a\u3044<\/h3>\n<p data-content=\"\"><strong>3\u3064\u76ee\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u306f\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u300d\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\"><u>\u8aa4\u89e3\u3055\u308c\u304c\u3061\u306a\u70b9\u3067\u3059\u304c\u3001\u5bb6\u65cf\u4fe1\u8a17\u306f\u300c\u8ca1\u7523\u306e\u7ba1\u7406\u3084\u627f\u7d99\u306e\u4ed5\u7d44\u307f\u300d\u3067\u3042\u308a\u3001\u300c\u7a0e\u91d1\u3092\u5b89\u304f\u3059\u308b\u305f\u3081\u306e\u7bc0\u7a0e\u7b56\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u>\u5bb6\u65cf\u4fe1\u8a17\u3092\u7d44\u6210\u3057\u3066\u3082\u3001\u8ca1\u7523\u306e<strong>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p data-content=\"\">\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044\u3068\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u306e\u8a2d\u8a08\u3068\u4e26\u884c\u3057\u3066\u3001\u5225\u9014\u3001<strong>\u751f\u524d\u8d08\u4e0e\u3084\u751f\u547d\u4fdd\u967a\u306e\u6d3b\u7528\u3068\u3044\u3063\u305f\u7a0e\u7406\u58eb\u306b\u3088\u308b\u5c02\u9580\u7684\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56<\/strong>\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\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\/inheritance-tax-measures\" rel=\"noopener\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u5bfe\u7b5622\u9078\uff5c\u7bc0\u7a0e\u306e\u305f\u3081\u306b\u3067\u304d\u308b\u3053\u3068\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n<h3 id=\"0kdbfj42nvgnhjtqtqf7h66\" data-content=\"\">7-4.\u5951\u7d04\u5185\u5bb9\u306e\u5909\u66f4\u306b\u306f\u59d4\u8a17\u8005\u3001\u53d7\u8a17\u8005\u53ca\u3073\u53d7\u76ca\u8005\u306e\u5408\u610f\u304c\u5fc5\u8981<\/h3>\n<p data-content=\"\"><strong>4\u3064\u76ee\u306f\u3001\u5951\u7d04\u5185\u5bb9\u306e\u5909\u66f4\u306b\u306f\u3001\u59d4\u8a17\u8005\u3001\u53d7\u8a17\u8005\u53ca\u3073\u53d7\u76ca\u8005\u306e\u5408\u610f\u304c\u5fc5\u8981\u306a\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u4fe1\u8a17\u5951\u7d04\u306e\u5185\u5bb9\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u306f\u3001\u4fe1\u8a17\u6cd5\u306b\u69d8\u3005\u306a\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5bb6\u65cf\u4fe1\u8a17\u306e\u5951\u7d04\u5909\u66f4\u306b\u306f<a href=\"https:\/\/laws.e-gov.go.jp\/law\/418AC0000000108#Mp-Ch_6-Se_1-At_149\" target=\"_blank\" rel=\"noopener\">\u4fe1\u8a17\u6cd5\u7b2c149\u6761\u7b2c1\u9805<\/a>\u306e\u59d4\u8a17\u8005\u3001\u53d7\u8a17\u8005\u53ca\u3073\u53d7\u76ca\u8005\u306e\u5408\u610f\u306b\u3088\u308a\u5909\u66f4\u3059\u308b\u65b9\u6cd5\u3092\u53d6\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p class=\"\" data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u3067\u306f\u4e00\u822c\u7684\u306b\u3001\u5951\u7d04\u7de0\u7d50\u5f53\u521d\u306f\u300c\u59d4\u8a17\u8005\uff1d\u53d7\u76ca\u8005\u300d\u3068\u306a\u308b\u305f\u3081\u3001\u5b9f\u8cea\u7684\u306b\u306f\u300c\u59d4\u8a17\u8005\u517c\u53d7\u76ca\u8005\uff08\u4e3b\u306b\u89aa\uff09\u300d\u3068\u300c\u53d7\u8a17\u8005\uff08\u4e3b\u306b\u5b50\uff09\u300d\u306e2\u540d\u306e\u5408\u610f\u306b\u3088\u3063\u3066\u3001\u4fe1\u8a17\u5951\u7d04\u306e\u5185\u5bb9\u3092\u5909\u66f4\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\" data-content=\"\">\u5909\u66f4\u624b\u7d9a\u304d\u306a\u3069\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u3082\u3001\u300c\u53d7\u8a17\u8005\u306b\u4e07\u304c\u4e00\u306e\u3053\u3068\u304c\u3042\u3063\u305f\u5834\u5408\u300d\u300c\u81ea\u5b85\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3084\u8cc3\u8cb8\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u300d\u306a\u3069\u3001<u>\u4eca\u5f8c\u8d77\u3053\u308a\u3046\u308b\u4e8b\u614b\u3092\u60f3\u5b9a\u3057\u3066\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u8a2d\u8a08\u306e\u6bb5\u968e\u304b\u3089\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/u><\/p>\n<h3 id=\"k9nfj78k6gqtxie4zfyc\" data-content=\"\">7-5. <strong>\u8eab\u4e0a\u76e3\u8b77\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5f8c\u898b\u5236\u5ea6\u3068\u306e\u4f75\u7528\u304c\u7406\u60f3<\/strong><\/h3>\n<p data-content=\"\"><strong>5\u3064\u76ee\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u3067\u306f<\/strong><strong>\u8eab\u4e0a\u76e3\u8b77<span>\uff08\u3057\u3093\u3058\u3087\u3046\u304b\u3093\u3054\uff09<\/span>\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5f8c\u898b\u5236\u5ea6\u3068\u306e\u4f75\u7528\u304c\u7406\u60f3\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p data-content=\"\">\u5bb6\u65cf\u4fe1\u8a17\u306e\u76ee\u7684\u306f\u300c\u8ca1\u7523\u306e\u904b\u7528\u30fb\u627f\u7d99\u300d\u306b\u7279\u5316\u3057\u3066\u304a\u308a\u3001\u67d4\u8edf\u306a\u8cc7\u7523\u6d3b\u7528\u304c\u53ef\u80fd\u3067\u3042\u308b\u53cd\u9762\u3001<strong>\u300c\u500b\u4eba\u306b\u5bfe\u3059\u308b\u4ecb\u8b77\u3084\u533b\u7642\u306e\u5951\u7d04\u3001\u65bd\u8a2d\u5165\u6240\u306e\u5951\u7d04\u300d\u3068\u3044\u3063\u305f\u8eab\u4e0a\u76e3\u8b77\uff08\u3057\u3093\u3058\u3087\u3046\u304b\u3093\u3054\uff09\u306b\u95a2\u3059\u308b\u6cd5\u7684\u306a\u624b\u7d9a\u304d\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p data-content=\"\"><span>\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u306f\u3001\u57fa\u672c\u7684\u306b\u5bb6\u65cf\u3067\u3042\u308c\u3070\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u5bb6\u65cf\u304c\u3044\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u3001\u8fd1\u304f\u306b\u4f4f\u3093\u3067\u306a\u3044\u306a\u3069\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7dca\u6025\u6642\u306b\u5bfe\u5fdc\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p data-content=\"\">\u305d\u306e\u305f\u3081\u3001<strong>\u8ca1\u7523\u7ba1\u7406\u306f\u5bb6\u65cf\u4fe1\u8a17<\/strong>\u3001<strong>\u8eab\u4e0a\u76e3\u8b77\u306f\u4efb\u610f\u5f8c\u898b\u5951\u7d04<\/strong>\uff08\u307e\u305f\u306f\u6cd5\u5b9a\u5f8c\u898b\u5236\u5ea6\uff09\u3068\u3044\u3046\u5f62\u3067\u3001\u4e8c\u3064\u306e\u5236\u5ea6\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u5bfe\u7b56\u3092\u884c\u3046\u3053\u3068\u304c\u3001<strong>\u6700\u3082\u5b8c\u74a7\u306a\u5099\u3048<\/strong>\u3068\u306a\u308a\u307e\u3059\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\/seinen-kokennin\" rel=\"noopener\" target=\"_blank\">\u6210\u5e74\u5f8c\u898b\u4eba\u304c\u5fc5\u8981\uff1f\u8a8d\u77e5\u75c7\u3068\u907a\u7523\u5206\u5272\u5354\u8b70<\/a><br \/>\n<span>\u25a0\u6cd5\u52d9\u7701\u3000<\/span><a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji95.html\" rel=\"noopener\" target=\"_blank\">\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3068\u306f<\/a><\/p>\n<h2 id=\"5vwq5q90imygdlt7ysygbr\" data-content=\"\">8.\u5bb6\u65cf\u4fe1\u8a17\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n<p data-content=\"\">\u672c\u7ae0\u3067\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9\u304c\u6301\u3064\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><a href=\"#v7kluvyksro2rf67azfx\" target=\"_self\">Q1. \u3044\u3064\u307e\u3067\u306b\u5bb6\u65cf\u4fe1\u8a17\u3092\u59cb\u3081\u308c\u3070\u9593\u306b\u5408\u3044\u307e\u3059\u304b\uff1f<\/a><\/p>\n<p class=\"attention-p\"><a href=\"#wavi4f2kxls3umcw1393\" target=\"_self\">Q2. \u5bb6\u65cf\u4fe1\u8a17\u306f\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/a><\/p>\n<p class=\"attention-p\"><a href=\"#8rddt5jyhqwt0v1cjhymo8\" target=\"_self\">Q3. \u5bb6\u65cf\u4fe1\u8a17\u3068\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/p>\n<p class=\"attention-p\"><a href=\"#7qks5r96azct3vbqtkpr6s\" target=\"_self\">Q4. \u5bb6\u65cf\u4fe1\u8a17\u3068\u907a\u8a00\u66f8\u306f\u3001\u3069\u3061\u3089\u304b\u4e00\u3064\u3042\u308c\u3070\u5341\u5206\u3067\u3059\u304b\uff1f<\/a><\/p>\n<p class=\"attention-p\"><a href=\"#eyf3xskd6itl7342bcle6m\" target=\"_self\">Q5. \u4fe1\u8a17\u8ca1\u7523\u306b\u501f\u91d1\uff08\u30ed\u30fc\u30f3\uff09\u304c\u3042\u308b\u4e0d\u52d5\u7523\u3092\u542b\u3081\u3089\u308c\u307e\u3059\u304b\uff1f<\/a><\/p>\n<p class=\"attention-p\"><a href=\"#kevooiom32sgvmfrwd39d8\" target=\"_self\">Q6. \u5bb6\u65cf\u4fe1\u8a17\u3092\u7d44\u3093\u3060\u5f8c\u3001\u5951\u7d04\u5185\u5bb9\u3092\u5bb6\u65cf\u3060\u3051\u3067\u5909\u66f4\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/p>\n<p><a data-index=\"38\" data-offset-top=\"20682\" href=\"https:\/\/pencii.jp\/edit-post\/13007#\">Q7. \u5bb6\u65cf\u4fe1\u8a17\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u8ca1\u7523\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/p>\n<\/div>\n<h3 id=\"v7kluvyksro2rf67azfx\" data-content=\"\">Q1. \u3044\u3064\u307e\u3067\u306b\u5bb6\u65cf\u4fe1\u8a17\u3092\u59cb\u3081\u308c\u3070\u9593\u306b\u5408\u3044\u307e\u3059\u304b\uff1f<\/h3>\n<p data-content=\"\"><strong>A.\u59d4\u8a17\u8005\uff08\u8ca1\u7523\u306e\u6301\u3061\u4e3b\uff09\u306b\u3001\u5951\u7d04\u5185\u5bb9\u3092\u7406\u89e3\u3057\u5224\u65ad\u3067\u304d\u308b\u80fd\u529b\u304c\u3042\u308b\u3046\u3061\u306b\u59cb\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p data-content=\"\"><u>\u8a8d\u77e5\u75c7\u304c\u9032\u884c\u3057\u3001\u5224\u65ad\u80fd\u529b\u3092\u5931\u3063\u305f\u5f8c\u3067\u306f\u3001\u3054\u81ea\u8eab\u306e\u610f\u601d\u3067\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u304c\u6cd5\u7684\u306b\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u5bb6\u65cf\u4fe1\u8a17\u306f\u3042\u304d\u3089\u3081\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p data-content=\"\">\u5bfe\u7b56\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9045\u308c\u308b\u3053\u3068\u304c\u3001\u5bb6\u65cf\u4fe1\u8a17\u6700\u5927\u306e\u30ea\u30b9\u30af\u3067\u3059\u3002\u300c\u307e\u3060\u5927\u4e08\u592b\u300d\u3068\u601d\u308f\u305a\u3001\u5c02\u9580\u5bb6\u306b\u306a\u308b\u3079\u304f\u65e9\u304f\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"wavi4f2kxls3umcw1393\" data-content=\"\">Q2. \u5bb6\u65cf\u4fe1\u8a17\u306f\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p data-content=\"\"><strong>A.\u539f\u5247\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p data-content=\"\"><u>\u5bb6\u65cf\u4fe1\u8a17\u306f\u300c\u8ca1\u7523\u7ba1\u7406\u3084\u627f\u7d99\u306e\u4ed5\u7d44\u307f\u300d\u3067\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u984d\u81ea\u4f53\u306f\u3001\u4fe1\u8a17\u524d\u306e\u72b6\u614b\u3068\u539f\u5247\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p data-content=\"\">\u7bc0\u7a0e\u3092\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u4fe1\u8a17\u306e\u8a2d\u8a08\u3068\u306f\u5225\u306b\u3001<strong>\u751f\u547d\u4fdd\u967a\u306e\u6d3b\u7528\u3084\u751f\u524d\u8d08\u4e0e\u3068\u3044\u3063\u305f\u5c02\u9580\u7684\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56<\/strong>\u3092\u7a0e\u7406\u58eb\u3068\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\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\/inheritance-tax-measures\" rel=\"noopener\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u5bfe\u7b5622\u9078\uff5c\u7bc0\u7a0e\u306e\u305f\u3081\u306b\u3067\u304d\u308b\u3053\u3068\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n<h3 id=\"8rddt5jyhqwt0v1cjhymo8\" data-content=\"\">Q3. <strong>\u5bb6\u65cf\u4fe1\u8a17\u3068\u6210\u5e74\u5f8c\u898b\u5236\u5ea6<\/strong>\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n<p data-content=\"\"><strong>A.\u4ee5\u4e0b\u306e\u901a\u308a\u3001\u76ee\u7684\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5bb6\u65cf\u4fe1\u8a17\u3068\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u5bb6\u65cf\u4fe1\u8a17\u3067\u30ab\u30d0\u30fc\u3067\u304d\u306a\u3044\u300c\u8eab\u4e0a\u76e3\u8b77\uff08\u751f\u6d3b\u30fb\u4ecb\u8b77\u30fb\u533b\u7642\u306e\u624b\u7d9a\u304d\uff09\u300d\u3092\u5f8c\u898b\u5236\u5ea6\u3067\u88dc\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li><strong>\u5bb6\u65cf\u4fe1\u8a17<\/strong><br \/>\n<strong>\u76ee\u7684\u306f\u300c\u8ca1\u7523\u306e\u904b\u7528\u30fb\u627f\u7d99\u300d\u3002<\/strong><u>\u7a4d\u6975\u7684\u306a\u8cc7\u7523\u6d3b\u7528\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001<\/u><u>\u500b\u4eba\u306b\u5bfe\u3059\u308b\u4ecb\u8b77\u3084\u533b\u7642\u306e\u5951\u7d04\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/li>\n<li><strong>\u6210\u5e74\u5f8c\u898b\u5236\u5ea6<\/strong><br \/>\n<strong> \u76ee\u7684\u306f\u300c\u8eab\u4e0a\u76e3\u8b77\u3068\u8ca1\u7523\u4fdd\u5168\u300d\u3002<\/strong>\u88c1\u5224\u6240\u306e\u76e3\u7763\u304c\u3042\u308a\u3001<u>\u8ca1\u7523\u7ba1\u7406\u306e\u67d4\u8edf\u6027\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u751f\u6d3b\u3084\u533b\u7642\u306b\u95a2\u3059\u308b\u6cd5\u7684\u306a\u624b\u7d9a\u304d\u304c\u53ef\u80fd\u3067\u3059\u3002<\/u><\/li>\n<\/ul>\n<p data-content=\"\"><strong>\u4e0a\u8a18\u3088\u308a\u3001<\/strong>\u5bb6\u65cf\u4fe1\u8a17\uff08\u8cc7\u7523\u7ba1\u7406\uff09\u3068\u4efb\u610f\u5f8c\u898b\u5951\u7d04\uff08\u8eab\u4e0a\u76e3\u8b77\uff09\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001<strong>\u8cc7\u7523\u9762\u3068\u751f\u6d3b\u9762\u306e\u4e21\u65b9\u3092\u5b8c\u74a7\u306b\u30ab\u30d0\u30fc<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"7qks5r96azct3vbqtkpr6s\" data-content=\"\">Q4. <strong>\u5bb6\u65cf\u4fe1\u8a17\u3068\u907a\u8a00\u66f8<\/strong>\u306f\u3001\u3069\u3061\u3089\u304b\u4e00\u3064\u3042\u308c\u3070\u5341\u5206\u3067\u3059\u304b\uff1f<\/h3>\n<p data-content=\"\"><strong>A.\u76ee\u7684\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u907a\u8a00\u66f8\u306f\u300c\u6b7b\u5f8c\u306e\u5bfe\u7b56\u300d\u306e\u307f\u3001\u5bb6\u65cf\u4fe1\u8a17\u306f\u300c\u751f\u524d\u3068\u6b7b\u5f8c\u3092\u901a\u3058\u305f\u5bfe\u7b56\u300d\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li><strong>\u907a\u8a00\u66f8<\/strong><br \/>\n\u52b9\u529b\u306f<strong>\u59d4\u8a17\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c<\/strong>\u306b\u9650\u5b9a\u3055\u308c\u307e\u3059\u3002\u8a8d\u77e5\u75c7\u306b\u306a\u3063\u305f\u969b\u306e<strong>\u8ca1\u7523\u51cd\u7d50\u3092\u9632\u3050\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002<\/li>\n<li><strong>\u5bb6\u65cf\u4fe1\u8a17<\/strong><br 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