{"id":7364,"date":"2026-03-06T10:17:42","date_gmt":"2026-03-06T01:17:42","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7364"},"modified":"2026-03-06T10:17:42","modified_gmt":"2026-03-06T01:17:42","slug":"real-estate-stock-sale-tax-2026","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/real-estate-stock-sale-tax-2026","title":{"rendered":"\u4e0d\u52d5\u7523\u30fb\u682a\u5f0f\u306e\u58f2\u5374\u306f\u4ee4\u548c8\u5e74\u5185\u306b\u691c\u8a0e\u3092\uff01\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u300c\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u300d\u3068\u306f"},"content":{"rendered":"<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u5168\u4f53\u304c\u5206\u96e2\u8ab2\u7a0e\uff0815\uff05\uff09\u306e\u5834\u5408\u3001\u6240\u5f97\u304c\u7d043.4\u5104\u5186\u304b\u3089\u8ffd\u52a0\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001<span style=\"color: #e25041;\"><strong>\u4ee4\u548c8<\/strong><\/span><strong><span style=\"color: #e25041;\">\u5e74\u5185\u306b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3068\u3001<strong>\u4ee4\u548c9<\/strong><strong>\u5e74<\/strong>\u4ee5\u964d\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u3067\u306f\u3001\u7a0e\u8ca0\u62c5\u306b\u5dee\u304c\u51fa\u3066\u3001\u624b\u5143\u306b\u6b8b\u308b\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<u>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u300c\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u300d\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u305f\u4e0a\u3067\u3001\u8ab0\u304c\u3001\u3044\u3064\u304b\u3089\u3001\u3069\u306e\u7a0b\u5ea6\u3001\u3053\u306e\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u304b\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4ea4\u3048\u306a\u304c\u3089\u89e3\u8aac<\/u>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u4e0d\u52d5\u7523\u30fb\u682a\u5f0f\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u7686\u69d8\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"84ssyuiaesxyt8onr69ba\">1.\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u300c\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u300d\u3068\u306f\uff1f<\/h2>\n<p><span style=\"font-size: medium; color: #000000;\">\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304b\u3089\u4ee4\u548c7\u5e7412\u670819\u65e5\uff08\u91d1\uff09\u306b<\/span><span style=\"font-size: medium;\">\u300c<\/span><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: medium;\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/span><\/a><span style=\"font-size: medium;\">\u300d<\/span><span style=\"font-size: medium; color: #000000;\">\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/span><br \/>\n\u305d\u306e\u4e2d\u306e\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\u306e\u6539\u6b63\u9805\u76ee\u306e\uff11\u3064\u306b\u300c<strong><span style=\"color: #e25041;\">\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316<\/span><\/strong>\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7dcf\u5408\u8ab2\u7a0e\u306e\u7d66\u4e0e\u6240\u5f97\u7b49\u306f\u6240\u5f97\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u7d2f\u9032\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u3042\u308b\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\uff08\u5927\u53e3\u682a\u4e3b\u3092\u9664\u304f\uff09\u3001\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u76ca\u3001\u9577\u671f\u4fdd\u6709\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u3001\u3069\u3093\u306a\u306b\u591a\u984d\u306e\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u3001\u4e00\u5f8b15.315%\uff08\u6240\u5f97\u7a0e15%\uff0b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315%\uff09\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u3053\u3068\u304b\u3089\u3001<span style=\"color: #000000;\"><u>\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u3067\u591a\u984d\u306e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u5bcc\u88d5\u5c64\u307b\u3069\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u5272\u5408\u304c\u4e0b\u304c\u308b\u3068\u3044\u3046\u73fe\u8c61\u304c\u8d77\u3053\u3063\u3066\u3044\u307e\u3057\u305f<\/u><\/span>\u3002<\/p>\n<p>\u3053\u308c\u3092\u662f\u6b63\u3059\u3079\u304f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<\/span>\u3044\u308f\u3086\u308b\u300c\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u300d\u3068\u547c\u3070\u308c\u308b\u5236\u5ea6\u304c\u4ee4\u548c7\u5e74\u304b\u3089\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306e\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u3055\u3089\u306b<span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u304c\u5f37\u5316\u3055\u308c\u3001\u4ee4\u548c9\u5e74\u3088\u308a\u8ffd\u52a0\u7d0d\u7a0e\u306e\u5bfe\u8c61\u8005\u304c\u5e83\u304c\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 28.9307%;\">\uff5e\u4ee4\u548c6\u5e7412\u670831\u65e5<\/th>\n<td style=\"width: 70.9391%;\">\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u91d1\u984d\uff08\u4e00\u5f8b15\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 28.9307%;\"><span style=\"color: #2c82c9;\"><strong>\u3010\u73fe\u884c\u3011<\/strong><\/span><br \/>\n\u4ee4\u548c7\u5e741\u67081\u65e5<br \/>\n\u3000\u3000\uff5e\u4ee4\u548c8\u5e7412\u670831\u65e5<\/th>\n<td style=\"width: 70.9391%;\">\u2460 \u901a\u5e38\u306e\u6240\u5f97\u7a0e\u984d<br \/>\n\u2461 \uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d &#8211;\u00a0<span style=\"color: #2c82c9;\"><strong>\u7279\u5225\u63a7\u9664\u984d3.3\u5104\u5186<\/strong><\/span>\uff09\u00d7\u00a0<span style=\"color: #2c82c9;\"><strong>\u7a0e\u738722.5%<\/strong><\/span><br \/>\n\u2462 \u2461-\u2460\u3092\u8ffd\u7d0d\u8ab2\u7a0e\uff08\u2461\u304c\u2460\u3092\u8d85\u3048\u308b\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 28.9307%;\"><strong><span style=\"color: #e25041;\">\u3010\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u3011<\/span><\/strong><br \/>\n\u4ee4\u548c9\u5e741\u67081\u65e5\uff5e<\/th>\n<td style=\"width: 70.9391%;\">\u2460 \u901a\u5e38\u306e\u6240\u5f97\u7a0e\u984d<br \/>\n\u2461 \uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d &#8211;\u00a0<span style=\"color: #e25041;\"><strong>\u7279\u5225\u63a7\u9664\u984d1.65\u5104\u5186<\/strong><\/span>\uff09\u00d7\u00a0<span style=\"color: #e25041;\"><strong>\u7a0e\u738730%<\/strong><\/span><br \/>\n\u2462 \u2461 &#8211; \u2460\u3092\u8ffd\u7d0d\u8ab2\u7a0e\uff08\u2461\u304c\u2460\u3092\u8d85\u3048\u308b\u5834\u5408\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"mlvynnrrvb52vu8bn61hi\">2.\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/h2>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u3092\uff14\u3064\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n<u>\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u8ca0\u62c5\u306b\u3064\u3044\u3066\u4e8b\u524d\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/u>\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff11<\/th>\n<td><strong><span style=\"color: #e25041;\">\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff12<\/th>\n<td>\u542b\u307f\u76ca\u304c\u5927\u304d\u3044\u6709\u4fa1\u8a3c\u5238\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff13<\/th>\n<td>M\uff06A\u306b\u3088\u308a\u3001\u591a\u984d\u306e\u682a\u5f0f\u58f2\u5374\u4ee3\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff14<\/th>\n<td>\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u306e\u305f\u3081\u306b\u4e0d\u52d5\u7523\u3084\u81ea\u793e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ee4\u548c9\u5e74\u4ee5\u964d\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u7279\u4f8b\u63a7\u9664\u3082\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\n\u3000\u4f4f\u6c11\u7a0e\u306e\u7279\u4f8b\u63a7\u9664\u984d\u306b\u3064\u3044\u3066193\u4e07\u5186\uff08\u5bc4\u4ed8\u984d438\u4e07\u5186\uff09\u304c\u4e0a\u9650\u3068\u306a\u308a\u3001\u5e74\u53ce1\u5104\u5186\u4ee5\u4e0a\u306e\u4eba\u304c\u5236\u9650\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"6moj9sx77smz6lqmc8pzue\">3.\u3010\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3011<strong>\u4ee4\u548c8<\/strong><strong>\u5e74<\/strong>\u5185\u3068<strong>\u4ee4\u548c9<\/strong><strong>\u5e74<\/strong>\u4ee5\u964d\u306b\u4e0d\u52d5\u7523\u30fb\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u5dee<\/h2>\n<p><span style=\"font-size: 16px; color: #000000;\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4ee4\u548c8\u5e74\u5185\u3068\u4ee4\u548c9\u5e74\u4ee5\u964d\u306b\u4e0d\u52d5\u7523\u30fb\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u6240\u5f97\u7a0e\u984d\u304c\u3044\u304f\u3089\u5909\u308f\u308b\u306e\u304b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/span><span style=\"font-size: 16px; color: #333333;\">\u3092\u3057\u3066\u307f\u307e\u3059\u3002<\/span><\/p>\n<p>\u6240\u5f97\u5168\u4f53\u304c15%\u5206\u96e2\u8ab2\u7a0e\u306e\u65b9\u3092\u60f3\u5b9a\u3057\u3066\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3068\u3001<strong><span style=\"color: #e25041;\">\u6240\u5f97\u7d043.4\u5104\u5186\u7a0b\u5ea6\u304b\u3089\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u8ffd\u52a0\u8ca0\u62c5\u304c\u751f\u3058\u308b<\/span><\/strong>\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\">\u4ee4\u548c8\u5e74\u4e2d\u306b\u58f2\u5374<span style=\"font-size: 10px;\">\u203b1<\/span><\/th>\n<th style=\"text-align: center;\">\u4ee4\u548c9\u5e74\u4ee5\u964d\u306b\u58f2\u5374<span style=\"font-size: 10px;\">\u203b2<\/span><\/th>\n<th style=\"text-align: center;\">\u5dee\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6240\u5f97\u91d1\u984d4\u5104\u5186<\/td>\n<td style=\"text-align: center;\">6,000\u4e07\u5186<\/td>\n<td style=\"width: 29.5915%; text-align: center;\">7,050\u4e07\u5186\uff0817.6%\uff09<\/td>\n<td style=\"width: 24.3147%; text-align: center;\"><span style=\"color: #e25041;\">\uff0b1,050\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6240\u5f97\u91d1\u984d5\u5104\u5186<\/td>\n<td style=\"text-align: center;\">7,500\u4e07\u5186<\/td>\n<td style=\"width: 29.5915%; text-align: center;\">1\u510450\u4e07\u5186\uff0820.1%\uff09<\/td>\n<td style=\"width: 24.3147%; text-align: center;\"><span style=\"color: #e25041;\">\uff0b2,550\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6240\u5f97\u91d1\u984d10\u5104\u5186<\/td>\n<td style=\"text-align: center;\">1\u51045,075\u4e07\u5186<\/td>\n<td style=\"width: 29.5915%; text-align: center;\">2\u51045,050\u4e07\u5186\uff0825.1%\uff09<\/td>\n<td style=\"width: 24.3147%; text-align: center;\"><span style=\"color: #e25041;\">\uff0b9,975\u4e07\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 10px;\">\u203b1\u300010\u5104\u5186\u307e\u3067\u306f\u4e00\u5f8b15%\u3068\u306a\u308a\u307e\u3059\u300210\u5104\u5186\u8d85\u306f\u8ffd\u52a0\u7684\u306a\u8ca0\u62c5\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u203b2\u3000()\u5185\u306e\u6570\u5b57\u306f\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u7387\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 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