{"id":7427,"date":"2026-03-25T10:54:46","date_gmt":"2026-03-25T01:54:46","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7427"},"modified":"2026-04-04T17:24:26","modified_gmt":"2026-04-04T08:24:26","slug":"how-to-write-a-gift-tax-return","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/how-to-write-a-gift-tax-return","title":{"rendered":"\u624b\u66f8\u304d\u3067\u3082\u4f5c\u308c\u308b\uff01\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3068\u5fc5\u8981\u66f8\u985e\u3010\u8a18\u5165\u4f8b\u3064\u304d\u3011"},"content":{"rendered":"<section class=\"xeory_banner_manager-4 widget upper-h2-widget widget_xeory_banner_manager\">\n<div class=\"upper-h2-widget-inner only-pc\">\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku\/\"><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/toc-1.png\" alt=\"\"><br \/>\n<\/a>\n<\/div>\n<div class=\"upper-h2-widget-inner only-sp\">\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku\/\"><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/side.png\" alt=\"\"><br \/>\n<\/a>\n<\/div>\n<\/section>\n<p class=\"only-pc\">\u300c\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3044\u3051\u3069\u3001\u7a0e\u7406\u58eb\u306b\u983c\u307e\u306a\u304f\u3066\u3082\u81ea\u5206\u3067\u3067\u304d\u308b\u3082\u306e\u3060\u308d\u3046\u304b\u3002\u300d<\/p>\n<p class=\"only-sp\">\u300c\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3044\u3051\u3069\u3001\u7a0e\u7406\u58eb\u306b\u983c\u307e\u306a\u304f\u3066\u3082\u81ea\u5206\u3067\u3067\u304d\u308b\u3082\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<br \/>\n\u300c\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u3069\u306e\u7528\u7d19\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d<br \/>\n\u300c\u5c02\u9580\u7684\u306a\u7528\u8a9e\u304c\u591a\u304f\u3066\u3001\u81ea\u5206\u3067\u6b63\u3057\u304f\u8a18\u5165\u3067\u304d\u308b\u304b\u4e0d\u5b89\u2026\u2026\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u69d8\u306f\u305d\u3093\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001<strong>\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306f\u3001\u81ea\u5206\u3067\u3082\u6bd4\u8f03\u7684\u7c21\u5358\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><br \/>\n\u4f5c\u6210\u65b9\u6cd5\u306f\u5927\u304d\u304f2\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\n<div style=\"text-align: center;\"><strong>\u3010\u65b9\u6cd5\u2460\u3011<\/strong><\/div>\n<\/th>\n<td style=\"width: 76.8229%;\"><strong>\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3092\u4f7f\u3063\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u4f5c\u6210\u3059\u308b\u203b<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\n<div style=\"text-align: center;\"><strong>\u3010\u65b9\u6cd5\u2461\u3011<\/strong><\/div>\n<\/th>\n<td style=\"width: 76.8229%;\"><strong>\u7533\u544a\u66f8\u7528\u7d19\u7b49\u3092\u7528\u610f\u3057\u3066<\/strong><strong>\u3001\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3082\u3063\u3068\u3082\u624b\u8efd\u306a\u306e\u306f\u3001\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u7a0e\u984d\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3010\u65b9\u6cd5\u2460\u3011\u3067\u3059\u3002<br \/>\n<strong>\u3010\u65b9\u6cd5\u2461\u3011\u306f\u3001<\/strong><strong>\u30d1\u30bd\u30b3\u30f3\u3084\u30b9\u30de\u30db\u304c\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u3001<\/strong><strong>\u300c\u30cd\u30c3\u30c8\u64cd\u4f5c\u304c\u82e6\u624b\u300d\u300c\u624b\u66f8\u304d\u306e\u65b9\u304c\u5b89\u5fc3\u3059\u308b\u300d\u3068\u3044\u3046\u65b9<\/strong><strong>\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><strong><u>\u672c\u8a18\u4e8b\u306f\u3001\u3053\u306e\u3010\u65b9\u6cd5\u2461\u3011\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/u><\/strong><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u308f\u304b\u308b\u3053\u3068<\/p>\n<ul>\n<li>\u7533\u544a\u5185\u5bb9\u3054\u3068\u306b\u5fc5\u8981\u306a\u300c\u7533\u544a\u66f8\u7528\u7d19\u300d\u7b49\u306e\u7a2e\u985e<\/li>\n<li>\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b\u969b\u306e\u300c\u5177\u4f53\u7684\u306a\u8a18\u5165\u4f8b\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u7d0d\u7a0e\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u4f5c\u6210\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 14px;\">\u203b\u3010\u65b9\u6cd5\u2460\u3011\u3078\u9032\u3080\u307f\u306a\u3055\u3093\u306f\u3001\u4e0b\u8a18\u30b5\u30a4\u30c8\u3092\u53c2\u8003\u306b\u3001\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3078\u304a\u9032\u307f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<\/span><a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 14px;\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/span><\/a><\/p>\n<h2 id=\"jfy0rw5593ns2ck6tgcf3o\">1.\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3057\u305f\u3044\u65b9\u5411\u3051\uff01\u3010\u7533\u544a\u5185\u5bb9\u5225\u3011\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u7533\u544a\u66f8\u3092\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b\u65b9\u306e\u305f\u3081\u306b\u3001<strong>\u7533\u544a\u5185\u5bb9\u5225\u306b\u3001\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305a\u306f\u3001<strong>\u3054\u81ea\u8eab\u306e\u7533\u544a\u5185\u5bb9\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u4e0b\u306e\u8868\u304b\u3089\u78ba\u8a8d<\/strong>\u3057\u3001<strong>\u5fc5\u8981\u306a\u66f8\u985e\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u5370\u5237<\/strong>\u3057\u3066\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002\u5370\u5237\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u304a\u8fd1\u304f\u306e\u7a0e\u52d9\u7f72\u7a93\u53e3\u7b49\u3067\u3082\u7121\u6599\u3067\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6b21\u306b\u3001<strong>\u8a18\u8f09\u4f8b\u306e\u30ea\u30f3\u30af\u3092\u898b\u306a\u304c\u3089\u3001<\/strong><strong>\u7528\u610f\u3057\u305f\u7533\u544a\u66f8\u7b49\u306e\u8a18\u5165\u3092\u3059\u3059\u3081\u308c\u3070\u3001\u7c21\u5358\u306b\u63d0\u51fa\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><strong><span style=\"font-size: 18px;\">\u7533\u544a\u5185\u5bb9\u5225\uff1a\u5fc5\u8981\u66f8\u985e\u3068\u8a18\u8f09\u4f8b\u4e00\u89a7\u8868<\/span><\/strong><\/p>\n<table style=\"width: 690px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\n<p><strong>\u7533\u544a\u5185\u5bb9<\/strong><\/p>\n<\/th>\n<th style=\"text-align: center;\"><strong>\u5fc5\u8981\u306a\u7533\u544a\u66f8\u7b49\u306e\u66f8\u985e<\/strong><\/th>\n<th>\n<div style=\"text-align: center;\"><strong>\u8a18\u8f09\u4f8b<\/strong><\/div>\n<div style=\"text-align: center;\"><span style=\"font-size: 14px;\">\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f<\/a><\/span><br \/>\n<span style=\"font-size: 14px;\">\u306e\u8a72\u5f53\u30da\u30fc\u30b8\uff09<\/span><\/div>\n<\/th>\n<\/tr>\n<tr>\n<th>\n<p><strong>\u66a6\u5e74\u8ab2\u7a0e<\/strong><br \/>\n\uff08<span style=\"font-size: medium; color: #333333;\">\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u53c8\u306f\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e<u><strong>\u3044\u305a\u308c\u304b\u4e00\u65b9\u306e\u307f<\/strong><\/u>\u3092\u53d6\u5f97<\/span>\uff09<\/p>\n<\/th>\n<td style=\"width: 34.809%;\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/002.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30\u203b<br \/>\n<span style=\"font-size: 10px;\">\uff08\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u53c8\u306f\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u3044\u305a\u308c\u304b\u4e00\u65b9\u306e\u307f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u7528\uff09<\/span><\/a><\/td>\n<td style=\"width: 33.3333%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/011.pdf\" target=\"_blank\" rel=\"noopener\">\u66a6\u5e74\u8ab2\u7a0e\uff08\u7279\u4f8b\u7a0e\u7387)\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th>\n<p><strong>\u66a6\u5e74\u8ab2\u7a0e<\/strong><br \/>\n\uff08\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u3068\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e<strong><u>\u4e21\u65b9<\/u><\/strong>\u3092\u53d6\u5f97\uff09<\/p>\n<\/th>\n<td style=\"width: 34.809%;\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/003.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30\u203b<br \/>\n<span style=\"font-size: 10px;\">\uff08\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u3068\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u4e21\u65b9\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u7528\uff09<\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 33.3333%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/012.pdf\" target=\"_blank\" rel=\"noopener\">\u66a6\u5e74\u8ab2\u7a0e\uff08\u4e00\u822c\u7a0e\u7387\u53ca\u3073\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th>\n<p>\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u7279\u4f8b<\/p>\n<\/th>\n<td style=\"width: 34.809%;\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/topics\/check\/r07\/pdf\/04.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u7279\u4f8b\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a><\/td>\n<td style=\"width: 33.3333%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/013.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th>\n<p><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/strong><br \/>\n<u>\uff08\u8d08\u4e0e\u8005<strong>1\u4eba<\/strong>\uff09<\/u><\/p>\n<\/th>\n<td style=\"width: 34.809%;\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/006.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e8c\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2025\/pdf\/025.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8<\/span><\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/topics\/tokurei\/pdf_r07\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a><\/td>\n<td style=\"width: 33.3333%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/014.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\uff08\u8d08\u4e0e\u80051\u4eba\uff09<\/a><\/td>\n<\/tr>\n<tr>\n<th>\n<p><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/strong><br \/>\n<u>\uff08\u8d08\u4e0e\u8005<strong>2\u4eba<\/strong>\uff09<\/u><\/p>\n<\/th>\n<td style=\"width: 34.809%;\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868<\/a><br \/>\n\u4ee5\u4e0b\u3059\u3079\u3066<u><strong>2\u90e8\u305a\u3064\u5fc5\u8981<\/strong><\/u><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/006.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e8c\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2025\/pdf\/025.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/topics\/tokurei\/pdf_r07\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a><\/td>\n<td style=\"width: 33.3333%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/015.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\uff08\u8d08\u4e0e\u80052\u4eba\uff09<\/a><\/td>\n<\/tr>\n<tr>\n<th>\n<p>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e<\/p>\n<\/th>\n<td style=\"width: 34.809%;\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/004.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868\u306e\u4e8c<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/017.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a><\/td>\n<td style=\"width: 33.3333%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/016.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px; background-color: transparent; word-spacing: normal;\">\u203b \u7a0e\u984d\u306e\u7b97\u51fa\u306b\u4f7f\u7528\u3059\u308b\u3082\u306e\u3067\u3001<u>\u7a0e\u52d9\u7f72\u306b<\/u><\/span><span style=\"font-size: 12px;\"><u>\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><br \/>\n<\/span><\/p>\n<p>\u307e\u305f\u3001\u7533\u544a\u306e\u969b\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306a\u3069\u306e\u6dfb\u4ed8\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u7533\u544a\u5185\u5bb9\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8a73\u7d30\u306f\u4e0b\u8a18\u30ea\u30f3\u30af\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax-how-to-file\" target=\"_blank\" rel=\"noopener\">\u30b9\u30c6\u30c3\u30d7\u5f62\u5f0f\u3067\u89e3\u8aac\uff5c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\uff08\uff11\u7ae0\uff09<\/a><\/p>\n<p>\u306a\u304a\u3001\u300c<a href=\"#8zb9vv62nwgdjgx2fep5y8\" target=\"_self\">\u66a6\u5e74\u8ab2\u7a0e\uff08\u7279\u4f8b\u7a0e\u7387\u306e\u307f\uff09\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/a>\u300d\u3068\u3001\u300c<a href=\"#95o88ih9foe99uv7zprs67\" target=\"_self\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/a>\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u7ae0\u4ee5\u964d\u3067\u4f5c\u6210\u4f8b\u3092\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u8aad\u307f\u9032\u3081\u306a\u304c\u3089\u8a18\u8f09\u3059\u308c\u3070\u7c21\u5358\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"95o88ih9foe99uv7zprs67\">2.\u3010\u8a18\u5165\u4f8b1\u3011\u66a6\u5e74\u8ab2\u7a0e\uff08\u7279\u4f8b\u7a0e\u7387\u306e\u307f\uff09\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u00a0<\/h2>\n<p><span style=\"font-size: 16px; color: #444746;\"><strong>\u672c\u7ae0\u3067<\/strong><\/span><span style=\"font-size: 16px;\"><strong>\u306f<\/strong><strong>\u3001<\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u66a6\u5e74\u8ab2\u7a0e\uff08\u7279\u4f8b\u7a0e\u7387\uff09\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/strong><\/span><span style=\"font-size: 16px; color: #444746;\"><strong>\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/strong>\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #444746;\">\u306a\u304a\u3001\u300c\u7279\u4f8b\u7a0e\u7387\u306e\u307f\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u300d\u3067\u8aac\u660e\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u300c\u4e00\u822c\u7a0e\u7387\u306e\u307f\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u300d\u3067\u3082\u3001\u7b2c\u4e00\u8868\u306e\u8ca1\u7523\u306e\u8a18\u5165\u6b04\u3068\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/002.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30<\/a>\u3067\u4f7f\u7528\u3059\u308b\u8a08\u7b97\u6b04\u3092\u3001\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306b\u7f6e\u304d\u63db\u3048\u308c\u3070\u3001\u4f5c\u6210\u65b9\u6cd5\u306f\u540c\u3058\u3067\u3059\u3002<\/span><span style=\"font-size: 16px;\"><br \/>\n<\/span><span style=\"font-size: 16px; color: #444746;\">\u5fc5\u8981\u3068\u306a\u308b\u7533\u544a\u66f8\u306a\u3069\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002\u4e8b\u524d\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u5370\u5237\u3001\u3082\u3057\u304f\u306f\u7a0e\u52d9\u7f72\u7b49\u3067\u5165\u624b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/002.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30<\/a>\uff08\u8d08\u4e0e\u7a0e\u306e\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u3082\u306e\u3067\u3059\u306e\u3067\u3001<strong>\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\uff09<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"qykpei6ebyhyftte5rgbjp\">2-1.\u7b2c\u4e00\u8868\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001\u7b2c\u4e00\u8868\u304b\u3089\u4e0b\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u9806\u306b\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4 id=\"ognut907t8bui06gkm4p2\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/6xjahamcvtn-1737520791-1737520936-1737521030.jpg\" class=\"fr-draggable\" \/><br \/>\nA.\u7a0e\u52d9\u7f72\u30fb\u63d0\u51fa\u65e5\u7b49\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/09388tvbp15u-9410b0520b2e.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u63d0\u51fa\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u4eba(\u53d7\u8d08\u8005)\u306e\u4f4f\u6240\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002<span style=\"font-size: 16px; color: #383838;\">\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306f\u3001\u4e0b\u8a18\u30b5\u30a4\u30c8<span style=\"font-size: 16px; color: #383838;\">\u304b\u3089\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/span><\/span><br \/>\n\u25a0<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300c\u56fd\u7a0e\u5c40\u30fb\u7a0e\u52d9\u7f72\u3092\u8abf\u3079\u308b\u300d<\/a><\/p>\n<p>\u300c\u4ee4\u548c\u3007\u5e74\u5206\u300d\u306b\u306f\u3001\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u5e74\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"2qk6zzfd4klgiucw3hl0jd\">B.\u7533\u544a\u3092\u3059\u308b\u4eba\uff1d\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/yvhjx6m0j5j-1736310292-1736988504-1736988667.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u7533\u544a\u3092\u3059\u308b\u4eba\uff1d\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u300c\u6c0f\u540d\u300d\u53ca\u3073\u300c\u30d5\u30ea\u30ac\u30ca\u300d\u3092\u8a18\u8f09\u3059\u308b\u969b\u306f\u3001\u30d5\u30ea\u30ac\u30ca\u306e\u6fc1\u70b9\uff08\u309b\uff09\u3084\u534a\u6fc1\u70b9\uff08\u309c\uff09\u306f\u4e00\u5b57\u5206\u3068\u3057\u3001\u59d3\u3068\u540d\u306e\u9593\u306f\u4e00\u5b57\u7a7a\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u500b\u4eba\u756a\u53f7\u53c8\u306f\u6cd5\u4eba\u756a\u53f7\u300d \u306b\u306f\u3001\u7533\u544a\u3092\u3059\u308b\u4eba\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u53c8\u306f\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u751f\u5e74\u6708\u65e5\u300d\u306e\u548c\u66a6\u306f\u3001\u660e\u6cbb\u306f\u300c1\u300d\u3001\u5927\u6b63\u306f\u300c2\u300d\u3001\u662d\u548c\u306f\u300c3\u300d\u3001\u5e73\u6210\u306f\u300c4\u300d\u3001\u4ee4\u548c\u306f\u300c5\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"wtc9itfhctb29nx7iog2sa\">C.\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u305f\u4eba\uff09\u306e\u60c5\u5831\u3068\u95a2\u4fc2\u6027\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p>\u8ca1\u7523\u3092\u3042\u3052\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u7533\u544a\u8005\u306e\u6642\u3068\u540c\u69d8\u306b\u3001\u300c\u6c0f\u540d\u300d\u53ca\u3073\u300c\u30d5\u30ea\u30ac\u30ca\u300d\u3092\u8a18\u8f09\u3059\u308b\u969b\u306f\u3001\u30d5\u30ea\u30ac\u30ca\u306e\u6fc1\u70b9\uff08\u309b\uff09\u3084\u534a\u6fc1\u70b9\uff08\u309c\uff09\u306f\u4e00\u5b57\u5206\u3068\u3057\u3001\u59d3\u3068\u540d\u306e\u9593\u306f\u4e00\u5b57\u7a7a\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u7d9a\u67c4\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u544a\u3092\u3059\u308b\u4eba\u304b\u3089\u307f\u305f\u8d08\u4e0e\u8005\u306e\u7d9a\u67c4\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8d08\u4e0e\u8005\u306e\u7d9a\u67c4\u306b\u5fdc\u3058\u3066\u300c1\uff5e5\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u6570\u5b57\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u300c5\u300d\u3068\u8a18\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u203b\u6b04\u306b\u5177\u4f53\u7684\u306a\u7d9a\u67c4\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"5snqvxyn79femcsd3yfkrr\">D.\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/tmyhax4bl6e-04786637232f.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90.76%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u300c\u7a2e\u985e\u300d\u3001\u300c\u7d30\u76ee\u300d\u53ca\u3073\u300c\u5229\u7528\u533a\u5206\u30fb\u9298\u67c4\u7b49\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u304b\u3089\u9078\u3093\u3067\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u306b\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u306e\u30ea\u30f3\u30af\u3092\u3054\u53c2\u7167\u4e0b\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/030-84bc51fd5527.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u300c\u6240\u5728\u5834\u6240\u7b49\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u8ca1\u7523<\/th>\n<th>\u6240\u5728\u5834\u6240<\/th>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #333333;\">\u58f2\u639b\u91d1<\/span><\/th>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #333333;\">\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u53ca\u3073\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #333333;\">\u8239\u8236\u30fb\u81ea\u52d5\u8eca<\/span><\/th>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #333333;\">\u767b\u9332\u6a5f\u95a2\u306e\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #333333;\">\u6709\u4fa1\u8a3c\u5238<\/span><\/th>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #333333;\">\u767a\u884c\u6cd5\u4eba\u306e\u6240\u5728\u5730\u53ca\u3073\u540d\u79f0<\/span><br \/>\n<span style=\"font-size: 12px; color: #333333;\">\u203b\u306a\u304a\u3001\u516c\u50b5\u53ca\u3073\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u3067\u4fdd\u8b77\u9810\u308a\u3001\u4fdd\u8a3c\u91d1\u306e\u4ee3\u7528\u3001\u62c5\u4fdd\u306a\u3069\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u63d0\u4f9b\u5148\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u540d\u79f0\u53ca\u3073\u652f\u5e97\u540d<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #333333;\">\u73fe\u91d1<\/span><\/th>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #333333;\">\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u305f\u4eba\uff09\u306e\u4f4f\u6240<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u9810\u8caf\u91d1\u7b49<\/span><\/span><\/th>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #333333;\">\u9810\u91d1\u3001\u8caf\u91d1\u3001\u91d1\u92ad\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u9810\u5165\u5148\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u540d\u79f0\u53ca\u3073\u652f\u5e97\u540d<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #333333;\">\u751f\u547d\u4fdd\u967a\u91d1<\/span><\/th>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #333333;\">\u652f\u6255\u4fdd\u967a\u4f1a\u793e\u306e\u6240\u5728\u5730\u53ca\u3073\u540d\u79f0<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #333333;\">\u305d\u306e\u4ed6\u306e\u50b5\u6a29<\/span><\/th>\n<td style=\"width: 70.5729%;\"><span style=\"font-size: 16px; color: #333333;\">\u50b5\u52d9\u8005\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u53ca\u3073\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u56fd\u7a0e\u5e81\u3000\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f<\/a>\u300d\u3092\u3082\u3068\u306b\u4f5c\u6210<\/p>\n<p>\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u306a\u3069\u3001<span style=\"font-size: 16px; color: #333333;\">\u8a72\u5f53\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u8f09\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u300c\u6570\u91cf\u300d\uff1a\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u9762\u7a4d\u3001\u682a\u6570\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u5358\u4fa1\u300d\uff1a\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\uff11\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u3001\uff11\u682a\u5f53\u305f\u308a\u306a\u3069\u305d\u306e\u8ca1\u7523\u306e\uff11\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4fa1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u571f\u5730\u3068\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u306f\u8a18\u5165\u3092\u8981\u3057\u307e\u305b\u3093\u3002\uff09\u3002<br \/>\n\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u300d\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u571f\u5730\u53ca\u3073\u5bb6\u5c4b\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u500d\u6570\u300d\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u571f\u5730\u53ca\u3073\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u639b\u3051\u308b\u4e00\u5b9a\u306e\u500d\u7387\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u300c\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5e74\u6708\u65e5\u300d\u306b\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u8ca1\u7523\u306e\u4fa1\u984d\u300d\u306b\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u203b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4ee4\u548c7\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\u00a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/023.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u8ca1\u7523\u306e\u8a55\u4fa1<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u307e\u305f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a18\u4e8b\u3067\u3059\u304c\u3001\u8d08\u4e0e\u8ca1\u7523\u306e\u8a55\u4fa1\u3082\u540c\u3058\u3067\u3059\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-assessment-amount\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u4ed6\u306e\u4fa1\u984d\u3068\u306e\u9055\u3044\u3001\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n<h4 id=\"olx0jmq2r7f3714pixy3j\">E.\u904e\u53bb\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u72b6\u6cc1\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/d1033bnizta-fb98573f8ed5.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u904e\u53bb\u306b\u3001\u7279\u4f8b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u24b8\u306b\u8a18\u5165\u3057\u305f\u8d08\u4e0e\u8005\u3068\u306e\u7d9a\u67c4\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u63d0\u51fa\u3057\u305f\u5e74\u5206\u53ca\u3073\u7a0e\u52d9\u7f72\u540d\u3092\u8a18\u5165\u3057\u307e\u3059<span style=\"font-size: 16px; color: #333333;\">\u3002<\/span>\uff08\u63d0\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u5165\u3057\u307e\u305b\u3093\u3002)<\/p>\n<p>\u4ee5\u4e0a\u3067\u8d08\u4e0e\u8ca1\u7523\u306e\u8a18\u5165\u304c\u7d42\u308f\u3063\u305f\u3089\u7b2c\u4e00\u8868\u306e\u2460\u306b\u5408\u8a08\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u4ed6\u306b\u8d08\u4e0e\u8ca1\u7523\u304c\u306a\u3051\u308c\u3070\u3001<span style=\"font-size: 16px; color: #333333;\">\u7b2c\u4e00\u8868\u306e\u5de6\u4e0b<\/span>\u3010\u5408\u8a08\u6b04\u3011\u2463\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u2463\u304b\u3089\u2464\u306e\u57fa\u790e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u3001\u2465\u306b\u5165\u529b\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"sxluz2jjl8mepecbjusc\">2-2.\u300c\u8d08\u4e0e\u7a0e\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30\u300d\u3067\u8a08\u7b97\u3057\u3001\u7b2c\u4e00\u8868\u306b\u8ee2\u8a18\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u3001\u7b2c\u4e00\u8868\u306e\u91d1\u984d\u3068\u300c\u8a08\u7b97\u660e\u7d30\u300d\u3092\u4f7f\u3063\u3066\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3044\u3001\u305d\u308c\u3092\u7b2c\u4e00\u8868\u2466\u306b\u8ee2\u8a18\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"v9pc3f47vgn91ojpscxgh\">\u300c\u8a08\u7b97\u660e\u7d30\u300d\u3092\u4f7f\u3063\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h4>\n<p>\u7a0e\u984d\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/002.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30<\/a>\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/0a83y55zumw8-bc72b7ad26e4.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001500\u4e07\u5186\u306e\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\uff08\u7b2c\u4e00\u8868\u306e\u2460\u3092<span style=\"font-size: 16px; color: #333333;\">\u8a08\u7b97\u660e\u7d30\u306eA\u306b\u8a18\u5165<\/span>\uff09\u3067\u3059\u306e\u3067\u3001\u8a08\u7b97\u5f0f\u306f\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u307e\u305a\u3001\u57fa\u790e\u63a7\u9664\u306e110\u4e07\u5186\u3092\u5f15\u304d\u307e\u3059\u3002\uff08\u8a08\u7b97\u660e\u7d30\u306eB\uff09<\/p>\n<p class=\"attention-p\"><strong>500\u4e07\u5186<\/strong>-110\u4e07\u5186\uff1d<strong>390\u4e07\u5186<\/strong>\uff08<span style=\"font-size: 16px; color: #333333;\">\u8a08\u7b97\u660e\u7d30\u306eC<\/span>\uff09<\/p>\n<p class=\"attention-p\">\u7279\u4f8b\u8ca1\u7523\u7528\u306e\u901f\u7b97\u8868\u304b\u3089\u3001\u7a0e\u7387\u306f15%\u3001\u63a7\u9664\u984d\u306f10\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001<\/p>\n<p class=\"attention-p\">390\u4e07\u5186\u00d715%-10\u4e07\u5186\uff1d<u><strong>48\u4e075,000\u5186<\/strong><\/u>\u3068\u306a\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\uff08\u7b2c\u4e00\u8868\u306e\u2466\u306b\u8ee2\u8a18<\/span><span style=\"font-size: 16px; color: #333333;\">\uff09<\/span><\/p>\n<\/div>\n<h4 id=\"xemt8cvvtvhebojlznbs18\">F.\u7b2c\u4e00\u8868\u306b\u623b\u3063\u3066\u3001\u2466\u306b\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/p7o4tfmwvxk-1736314171.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/h4>\n<p>\u66a6\u5e74\u8ab2\u7a0e\uff08\u7279\u4f8b\u7a0e\u7387\uff09\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7533\u544a\u66f8\u306f\u3053\u308c\u3067\u5b8c\u6210\u3067\u3059\u3002\u304a\u75b2\u308c\u69d8\u3067\u3057\u305f\uff01<\/p>\n<h2 id=\"95o88ih9foe99uv7zprs67\">3.\u3010\u8a18\u5165\u4f8b\uff12\u3011 \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u00a0<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/span><\/strong><strong>\u306e\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/strong>\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u5fc5\u8981\u3068\u306a\u308b\u7533\u544a\u66f8\u306a\u3069\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u3067\u3059\u3002\u4e8b\u524d\u306b<span style=\"font-size: 16px; color: #444746;\">\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u5370\u5237\u3001<\/span>\u3082\u3057\u304f\u306f<span style=\"font-size: 16px; color: #444746;\">\u7a0e\u52d9\u7f72\u7b49\u3067<\/span>\u5165\u624b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8d08\u4e0e\u3059\u308b\u4eba\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7b2c\u4e8c\u8868\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u3092\u4eba\u6570\u5206\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001<u><strong>\u4ee4\u548c6\u5e74\u4ee5\u964d\u306b\u304a\u3044\u3066\u3001\u5e74\u9593\u306e\u8d08\u4e0e\u984d\u306e\u5408\u8a08\u984d\u304c\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong><\/u>\u307e\u305f\u3001\u5c4a\u51fa\u66f8\u3068\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u5e74\u5ea6\u4ee5\u524d\u306b\u3059\u3067\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/006.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e8c\u8868<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2025\/pdf\/025.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8<\/a><br \/>\n\u30fb<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/topics\/tokurei\/pdf_r07\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a><\/p>\n<\/div>\n<h3 id=\"dzmrngjjlrn7y7mza1ah\">3-1.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8 \u7b2c\u4e8c\u8868\u304b\u3089\u8a18\u8f09\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001\u7b2c\u4e8c\u8868\u304b\u3089\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u6700\u5f8c\u306b\u305d\u308c\u3092\u7b2c\u4e00\u8868\u306b\u8ee2\u8a18\u3059\u308b\u3068\u3044\u3046\u6d41\u308c\u3067\u4f5c\u6210\u3059\u308b\u306e\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><strong>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\u4e8c\u8868<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/412qweim52y-1736994826.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"jsh5wm946qnciqvcuejfzh\">\u3010\u7b2c\u4e8c\u8868\u3011A.\u3007\u5e74\u5206\u3001\u300c\u53d7\u8d08\u8005\u306e\u6c0f\u540d\u300d\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/9sds63ki74p-7a701a63ac78.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u7b2c\u4e8c\u8868\u304b\u3089\u8a18\u8f09\u3092\u59cb\u3081\u307e\u3059\u3002<br \/>\n\u300c\u3007\u5e74\u5206\u300d\u306f\u3001\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u5e74\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u300c\u53d7\u8d08\u8005\u306e\u6c0f\u540d\u300d\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7533\u544a\u3092\u3059\u308b\u4eba\uff1d\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4 id=\"mqu307r8hooqo39ugld8v\">\u3010\u7b2c\u4e8c\u8868\u3011B.\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u3046\u3051\u308b\u5834\u5408\u306b\u306f\u2611\u3092\u5165\u308c\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/93b9pdeuctp-1736989291.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba\u306f\u3001\u25a2\u306b\u2713\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<strong><span style=\"color: #e25041;\">\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u5165\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u306e\u7279\u4f8b<\/strong><\/span><\/p>\n<p class=\"attention-p\">\u4ee4\u548c8\u5e7412\u670831\u65e5\u307e\u3067\u306b\u3001\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u3001\u81ea\u5df1\u306e\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3067\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u304d\u306b\u306f\u3001\u8d08\u4e0e\u8005\u304c60\u6b73\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u4f8b\u3067\u3059\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u30ea\u30f3\u30af\u3092\u3054\u53c2\u7167\u4e0b\u3055\u3044\u3002<\/p>\n<p class=\"attention-p\">\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4503.htm\" target=\"_blank\" rel=\"noopener\">No.4503\u2003\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u306e\u7279\u4f8b<\/a><\/p>\n<\/div>\n<h4 id=\"zxfu19vj70rq8tno4883n7\">\u3010\u7b2c\u4e8c\u8868\u3011C.\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u305f\u4eba\uff09\u306e\u60c5\u5831\u3068\u95a2\u4fc2\u6027\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/7y39c6tlkt7-1736991206.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8ca1\u7523\u3092\u3042\u3052\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u300c\u30d5\u30ea\u30ac\u30ca\u300d\u3092\u8a18\u8f09\u3059\u308b\u969b\u3001\u6fc1\u70b9\uff08\u309b\uff09\u3084\u534a\u6fc1\u70b9\uff08\u309c\uff09\u306f\u4e00\u5b57\u5206\u3068\u3057\u3001\u59d3\u3068\u540d\u306e\u9593\u306f\u4e00\u5b57\u7a7a\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u7d9a\u67c4\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u544a\u3092\u3059\u308b\u4eba\u304b\u3089\u307f\u305f\u8d08\u4e0e\u8005\u306e\u7d9a\u67c4\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8d08\u4e0e\u8005\u306e\u7d9a\u67c4\u306b\u5fdc\u3058\u3066\u300c1\uff5e5\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u6570\u5b57\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u300c5\u300d\u3068\u8a18\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u203b\u6b04\u306b\u5177\u4f53\u7684\u306a\u7d9a\u67c4\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u751f\u5e74\u6708\u65e5\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u660e\u6cbb\u306f\u300c1\u300d\u3001\u5927\u6b63\u306f\u300c2\u300d\u3001\u662d\u548c\u306f\u300c3\u300d\u3001\u5e73\u6210\u306f\u300c4\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"xwjq918g2le5p983tvumta\">\u3010\u7b2c\u4e8c\u8868\u3011D.E.\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/8d66rxgfn77-03750753e672.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 65.36%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u300c\u7a2e\u985e\u300d\u3001\u300c\u7d30\u76ee\u300d\u53ca\u3073\u300c\u5229\u7528\u533a\u5206\u30fb\u9298\u67c4\u7b49\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u304b\u3089\u9078\u3093\u3067\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u306b\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u306e\u30ea\u30f3\u30af\u3092\u3054\u53c2\u7167\u4e0b\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2024\/pdf\/030.pdf\" target=\"_blank\" rel=\"noopener\">\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u7a2e\u985e\u3001\u7d30\u76ee\u3001\u5229\u7528\u533a\u5206\u30fb\u9298\u67c4\u7b49\u306e\u8a18\u8f09\u8981\u9818<\/a><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/030-62beee545878.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u300c\u6240\u5728\u5834\u6240\u7b49\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 21.3542%;\">\u8ca1\u7523<\/th>\n<th style=\"width: 78.5156%; text-align: center;\">\u6240\u5728\u5834\u6240<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 21.3542%;\">\u58f2\u639b\u91d1<\/th>\n<td style=\"width: 78.5156%;\">\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u53ca\u3073\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 21.3542%;\">\u8239\u8236\u30fb\u81ea\u52d5\u8eca<\/th>\n<td style=\"width: 78.5156%;\">\u767b\u9332\u6a5f\u95a2\u306e\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 21.3542%;\">\u00a0\u6709\u4fa1\u8a3c\u5238<\/th>\n<td style=\"width: 78.5156%;\">\u767a\u884c\u6cd5\u4eba\u306e\u6240\u5728\u5730\u53ca\u3073\u540d\u79f0<br \/>\n\u203b\u306a\u304a\u3001\u516c\u50b5\u53ca\u3073\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u3067\u4fdd\u8b77\u9810\u308a\u3001\u4fdd\u8a3c\u91d1\u306e\u4ee3\u7528\u3001\u62c5\u4fdd\u306a\u3069\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u63d0\u4f9b\u5148\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u540d\u79f0\u53ca\u3073\u652f\u5e97\u540d<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 21.3542%;\">\u73fe\u91d1<\/th>\n<td style=\"width: 78.5156%;\">\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u305f\u4eba\uff09\u306e\u4f4f\u6240<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 21.3542%;\">\u9810\u8caf\u91d1\u7b49<\/th>\n<td style=\"width: 78.5156%;\">\u9810\u91d1\u3001\u8caf\u91d1\u3001\u91d1\u92ad\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u9810\u5165\u5148\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u540d\u79f0\u53ca\u3073\u652f\u5e97\u540d<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 21.3542%;\">\u751f\u547d\u4fdd\u967a\u91d1<\/th>\n<td style=\"width: 78.5156%;\">\u652f\u6255\u4fdd\u967a\u4f1a\u793e\u306e\u6240\u5728\u5730\u53ca\u3073\u540d\u79f0<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 21.3542%;\">\u305d\u306e\u4ed6\u306e\u50b5\u6a29<\/th>\n<td style=\"width: 78.5156%;\">\u50b5\u52d9\u8005\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u53ca\u3073\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u56fd\u7a0e\u5e81\u3000\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f<\/a>\u300d\u3092\u3082\u3068\u306b\u4f5c\u6210<\/p>\n<p>\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u306a\u3069\u3001\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u8f09\u306e\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u300c\u6570\u91cf\u300d\uff1a\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u9762\u7a4d\u3001\u682a\u6570\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u5358\u4fa1\u300d\uff1a\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\uff11\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u3001\uff11\u682a\u5f53\u305f\u308a\u306a\u3069\u305d\u306e\u8ca1\u7523\u306e\uff11\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4fa1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u571f\u5730\u3068\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u306f\u8a18\u5165\u3092\u8981\u3057\u307e\u305b\u3093\u3002\uff09\u3002<br \/>\n\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u300d\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u571f\u5730\u53ca\u3073\u5bb6\u5c4b\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u500d\u6570\u300d\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u571f\u5730\u53ca\u3073\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u639b\u3051\u308b\u4e00\u5b9a\u306e\u500d\u7387\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u300c\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5e74\u6708\u65e5\u300d\u306b\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u203b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4ee4\u548c7\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\u00a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2025\/pdf\/023.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u8ca1\u7523\u306e\u8a55\u4fa1<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u307e\u305f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a18\u4e8b\u3067\u3059\u304c\u3001\u8d08\u4e0e\u8ca1\u7523\u306e\u8a55\u4fa1\u3082\u540c\u3058\u3067\u3059\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-assessment-amount\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u4ed6\u306e\u4fa1\u984d\u3068\u306e\u9055\u3044\u3001\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><br \/>\n\u8ca1\u7523\u306e\u5408\u8a08\u984d\u3092<span style=\"font-size: 16px; color: #333333;\">\u3256\u306b<\/span>\u8a18\u5165\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"y35w7pwkkvgksickpb53mn\">\u3010\u7b2c\u4e8c\u8868\u3011F.\u57fa\u790e\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/g4gmlsgwfgp-1736998088.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f110\u4e07\u5186\u3067\u3059\u304c\u3001<u>\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u4e00\u4eba\u306b\u5bfe\u3057\u3066110\u4e07\u5186\u3067\u3059\u306e\u3067\u3001<\/u><strong><u>\u8d08\u4e0e\u8005\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u305d\u308c\u305e\u308c\u306e\u8d08\u4e0e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6848\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u8d08\u4e0e\u3092\u3057\u305f\u4eba\uff08\u7279\u5b9a\u8d08\u4e0e\u8005\uff09\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3257<span style=\"font-size: 16px; color: #333333;\"><u>\u300c\u7279\u5b9a\u8d08\u4e0e\u8005\u3054\u3068\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u300d\u306b\u306f\u3001<\/u><\/span><u>\u305d\u306e\u3059\u3079\u3066\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u4fa1\u683c\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/u>\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7279\u5b9a\u8d08\u4e0e\u8005\u304c1\u4eba\u306a\u306e\u3067\u3001\u3256\u3068\u3257\u306e\u91d1\u984d\u306f\u540c\u3058\u91d1\u984d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u5e74\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u6b7b\u4ea1\u3057\u305f\u7279\u5b9a\u8d08\u4e0e\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3082\u52a0\u7b97\u3057\u307e\u3059\uff08\u305d\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u306b\u4fc2\u308b\u7b2c\u4e8c\u8868\u306e\u4f5c\u6210\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09\u3002<\/p>\n<p>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u300d\u306b\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u300c110\u4e07\u5186\u00d7\u3256\u00f7\u3257\u300d\u306e\u8a08\u7b97\u7d50\u679c<\/span>\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u306f\u3001\u7279\u5b9a\u8d08\u4e0e\u8005\u304c1\u540d\u3067\u3059\u306e\u3067\u3001\u3256\uff1d\u3257\u3068\u306a\u308a\u3001110\u4e07\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3258\u306e\u91d1\u984d\u306b\uff11\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5168\u3066\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u304c110\u4e07\u5186\u306b\u306a\u308b\u3088\u3046\u306b\u305d\u306e\u7aef\u6570\u3092\u8abf\u6574\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u3259\u306b\u306f\u3001\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a18\u8f09\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"qewwjr0w1bsoo80g20dey\">\u3010\u7b2c\u4e8c\u8868\u3011G.\u7279\u5225\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/k4pzvc24rl-1736993319.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u325a<\/span>\u300c\u904e\u53bb\u306e\u5e74\u5206\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u63a7\u9664\u3057\u305f\u7279\u5225\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u300d\u306b\u306f\u3001\u904e\u53bb\u306e\u5e74\u5206\u306e\u7533\u544a\u3067\u63a7\u9664\u3057\u305f\u7279\u5225\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u904e\u53bb\u306e\u5e74\u5206\u306e\u7533\u544a\u3067\u63a7\u9664\u3057\u305f\u4f4f\u5b85\u8cc7\u91d1\u7279\u5225\u63a7\u9664\u984d\uff08\u6700\u9ad81,000\u4e07\u5186\uff09\u306f\u3001\u3053\u306e\u7279\u5225\u63a7\u9664\u984d\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4f8b\u3067\u306f\u904e\u53bb\u306b\u63a7\u9664\u3057\u305f\u7279\u5225\u63a7\u9664\u984d\u306f\u306a\u304f\u3001\u3259\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c2,500\u4e07\u5186\u3092\u8d85\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u5c45\u7e70\u308a\u8d8a\u3055\u308c\u308b\u7279\u5225\u63a7\u9664\u984d\u306f0\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"8m8q4f7ubmkxjier1gt7z7\">\u3010\u7b2c\u4e8c\u8868\u3011H.\u904e\u53bb\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306e\u7533\u544a\u72b6\u6cc1\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/ine6yg63od-1736993406.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u904e\u53bb\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306e\u7533\u544a\u72b6\u6cc1\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u53d7\u8d08\u8005\u306e\u4f4f\u6240\u53ca\u3073\u6c0f\u540d\u306b\u3064\u3044\u3066\u306f\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3057\u305f\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306b\u8a18\u8f09\u3057\u305f\u4f4f\u6240\u30fb\u6c0f\u540d\u3068\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3057\u305f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u4f4f\u6240\u30fb\u6c0f\u540d\u304c\u7570\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5e74\u5206\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u7570\u306a\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f4f\u6240\u30fb\u6c0f\u540d\u6b04\u306e\u8a18\u8f09\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u3067\u7b2c\u4e8c\u8868\u306f\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<h3 id=\"iffrmnhijblp5q5p8a7yuj\">3-2.\u7b2c\u4e00\u8868\u3092\u8a18\u8f09\u3059\u308b<\/h3>\n<h4 id=\"mghwqmxca8az0k9d6r2da\">\u3010\u7b2c\u4e00\u8868\u3011\u7a0e\u52d9\u7f72\u30fb\u63d0\u51fa\u65e5\u7b49\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p>\u6b21\u306b\u7b2c\u4e00\u8868\u306b\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<span style=\"font-size: 16px; color: #333333;\">\u7b2c\u4e00\u8868\u306f\u3001\u7533\u544a\u3059\u308b\u4eba\u306e\u60c5\u5831\u3068\u3001\u7b2c\u4e8c\u8868\u304b\u3089\u306e\u8ee2\u8a18\u306e\u307f\u3067\u3059\u306e\u3067\u3001\u3059\u3050\u306b\u7d42\u308f\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/rvtxx870zgo-d22aa0db5336.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u63d0\u51fa\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u4eba(\u53d7\u8d08\u8005)\u306e\u4f4f\u6240\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002<br \/>\n\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\uff1a\u300c\u56fd\u7a0e\u5c40\u30fb\u7a0e\u52d9\u7f72\u3092\u8abf\u3079\u308b\u300d<\/a>\u304b\u3089\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u4ee4\u548c\u3007\u5e74\u5206\u300d\u306b\u306f\u3001\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u5e74\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"78emws8ki6jl2asuxizc1\">\u3010\u7b2c\u4e00\u8868\u3011\u7533\u544a\u3092\u3059\u308b\u4eba\uff1d\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/0c2730diitm-11ff503ac5bc.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u7533\u544a\u3092\u3059\u308b\u4eba\uff1d\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u300c\u6c0f\u540d\u300d\u53ca\u3073\u300c\u30d5\u30ea\u30ac\u30ca\u300d\u3092\u8a18\u8f09\u3059\u308b\u969b\u306f\u3001\u30d5\u30ea\u30ac\u30ca\u306e\u6fc1\u70b9\uff08\u309b\uff09\u3084\u534a\u6fc1\u70b9\uff08\u309c\uff09\u306f\u4e00\u5b57\u5206\u3068\u3057\u3001\u59d3\u3068\u540d\u306e\u9593\u306f\u4e00\u5b57\u7a7a\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u300c\u500b\u4eba\u756a\u53f7\u53c8\u306f\u6cd5\u4eba\u756a\u53f7\u300d 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\/><\/p>\n<p>\u246a\u306b\u306f\u3001\u7b2c\u4e8c\u8868\u306e\u3256\u300c\u8ca1\u7523\u306e\u4fa1\u683c\u306e\u5408\u8a08\u984d\uff08\u8ab2\u7a0e\u4fa1\u683c\uff09\u300d\u306e\u6570\u5b57\u3092\u3001<br \/>\n\u246b\u306b\u306f\u3001\u7b2c\u4e8c\u8868\u306e\u32b2\u300c\u5dee\u5f15\u984d\u300d\u306e\u6570\u5b57\u3092\u8a08\u7b97\u3057\u3001\u8ee2\u8a18\u3057\u307e\u3059\u3002<br \/>\n\u3042\u3068\u306f\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8a08\u7b97\u5f0f\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u2162\u306e\u5408\u8a08\u306e\u246c\u246d\u2473\u306e\u5404\u6b04\u3092\u57cb\u3081\u3066\u3044\u3051\u3070\u7533\u544a\u66f8\u306f\u5b8c\u6210\u3067\u3059\u3002\u304a\u75b2\u308c\u69d8\u3067\u3057\u305f\uff01\uff01<\/p>\n<h3 id=\"4bm2frf03cch82teigl5l\">3-3.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5c4a\u51fa\u66f8\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5c4a\u51fa\u66f8\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u53ca\u3073\u6dfb\u4ed8\u66f8\u985e\u3068\u3068\u3082\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u8d08\u4e0e\u8005\u304c2\u540d\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4eba\u6570\u5206\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<span style=\"font-size: 16px; color: 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id=\"w71ccljd9q869giosp44c\">B.\u5e74\u306e\u9014\u4e2d\u3067\u8d08\u4e0e\u3057\u305f\u4eba(\u7279\u5b9a\u8d08\u4e0e\u8005)\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u5b6b\u3068\u306a\u3063\u305f\u5834\u5408<\/h4>\n<p>\u300c\u5e74\u306e\u9014\u4e2d\u3067\u8d08\u4e0e\u3057\u305f\u4eba(\u7279\u5b9a\u8d08\u4e0e\u8005)\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u5b6b\u3068\u306a\u3063\u305f\u5834\u5408\u300d\u3068\u306f\u3001\u5e74\u306e\u9014\u4e2d\u306b\u300c\u990a\u5b50\u7e01\u7d44\u300d\u3067\u8d08\u4e0e\u8005\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\uff08\u5b50\u4f9b\u306a\u3069\uff09\u3084\u5b6b\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u4e8b\u3067\u3059\u3002<br \/>\n\u305d\u3046\u3044\u3063\u305f\u5834\u5408\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u524d\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><u>\u990a\u5b50\u7e01\u7d44\u7b49\u3067\u3001\u5e74\u306e\u9014\u4e2d\u3067\u7279\u5b9a\u8d08\u4e0e\u8005\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u3001\u307e\u305f\u306f\u5b6b\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u307f\u8a18\u8f09\u3057\u307e\u3059\u306e\u3067\u3001\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/u><\/p>\n<h4 id=\"ciekh2hb67ydl4j7gggj\">C.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/h4>\n<p>\u8d08\u4e0e\u8005\u304b\u3089\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\u3001\u57fa\u790e\u63a7\u9664\u984d 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id=\"1qcvh4cw7xt745kzjv6o9v\">3-4.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u3053\u306e\u30c1\u30a7\u30c3\u30af\u8868\u306f\u3001\u53d7\u3051\u305f\u8d08\u4e0e\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<strong>\u3053\u306e\u56de\u7b54\u6b04\u306e\u5de6\u5074\u306e\u307f\u306b\u25cb\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><u>\u3054\u81ea\u5206\u3067\u30c1\u30a7\u30c3\u30af\u306e\u4e0a\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u53ca\u3073\u6dfb\u4ed8\u66f8\u985e\u3068\u3068\u3082\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u00a0<\/u><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/seNIHnGCSTFYLUm41u8D9k7vx-1774415462.jpg\" class=\"fr-draggable\" upload-id=\"60q6pfoxxj4\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/3f91e2ad59b94f47e3105ff9acb5c74a\/27lr0FdKyARikbPLhtZExHgaj-1774415544.jpg\" class=\"fr-draggable\" upload-id=\"7nxctkczv48\" \/><\/p>\n<h2 id=\"7hiwflsswb84o61ydde5pg\">4.\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"dyrreowqdygrli9cc2wl7b\">Q1.\u624b\u66f8\u304d\u306e\u969b\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u3092\u8a18\u8f09\u3059\u308b\u67a0\u304c\u8db3\u308a\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong><u>A.\u8a72\u5f53\u306e\u7528\u7d19\u3092<\/u><\/strong><span style=\"font-size: 16px; color: #333333;\"><u><strong>\u8907\u6570\u679a\u4f7f\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/u><\/span><\/p>\n<p>\u7d19\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u3001<span style=\"font-size: 16px; color: #333333;\">\u7b2c\u4e00\u8868\u306b\u306f<\/span>\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066<span style=\"font-size: 16px; color: #333333;\">\u8a18\u8f09\u3067\u304d\u308b\u6b04\u304c2\u304b\u6240\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u7a2e\u985e\u304c\u591a\u3044\u6642\u306a\u3069\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u3092\u3059\u3079\u3066\u8a18\u5165\u51fa\u6765\u308b\u3088\u3046\u3001\u7b2c\u4e00\u8868\u3092\u8907\u6570\u679a\u7528\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u4f7f\u7528\u3059\u308b\u7b2c\u4e8c\u8868\u306f\u3001\u8d08\u4e0e\u8005\u3054\u3068\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u3001\u8d08\u4e0e\u8005\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4eba\u6570\u5206\u306e\u679a\u6570\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"dvk9dnzg877rs5tn4a9vys\">Q2.\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><u><strong>A.\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3001\u8d08\u4e0e\u7a0e\u306b\u52a0\u3048\u3066\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u304c\u8ab2\u305b\u3089\u308c\u308b\u4ed6\u3001\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/u><\/p>\n<p><strong>\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u3089\u3001\uff11\u65e5\u3067\u3082\u65e9\u304f\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/strong>\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u305f\u308a\u3057\u305f\u5f8c\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u3068\u3067\u3001\u52a0\u7b97\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5272\u5408\u304c\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u30b5\u30a4\u30c8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax-filing-deadline\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3044\u3064\uff1f\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3082\u89e3\u8aac<\/a><\/p>\n<h3 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rel=\"noopener\">\u571f\u5730\u306e\u8d08\u4e0e\u306b\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u306f\u3044\u304f\u3089\uff1f\u8a08\u7b97\u3084\u7bc0\u7a0e\u65b9\u6cd5\u3001\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a><\/p>\n<p>\u3054\u81ea\u8eab\u3067\u884c\u3046\u306e\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"pic7po581ypn9sadbb32b\">5.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e3b\u306b\u624b\u66f8\u304d\u3067\u8d08\u4e0e\u7a0e\u7533\u544a\u3092\u884c\u3046\u65b9\u306e\u305f\u3081\u306b\u3001\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u8a18\u5165\u4f8b\u3001<span style=\"font-size: 16px; color: 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