{"id":7474,"date":"2026-04-21T14:40:40","date_gmt":"2026-04-21T05:40:40","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7474"},"modified":"2026-04-21T14:40:40","modified_gmt":"2026-04-21T05:40:40","slug":"inheritance-taxes-list","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-taxes-list","title":{"rendered":"\u76f8\u7d9a\u7a0e\u3060\u3051\u3058\u3083\u306a\u3044\uff01\u907a\u7523\u76f8\u7d9a\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-size: 16px; color: #333333;\">\u300c\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u3089\u3001<strong>\u76f8\u7d9a\u7a0e<\/strong>\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\uff1f\u300d<\/span><br \/>\n\u300c<strong>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/strong>\u3063\u3066\u76f8\u7d9a\u7a0e\u4ee5\u5916\u306b\u3082\u3042\u308b\u306e\uff1f\u300d<br \/>\n\u300c\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3001\u81ea\u5206\u81ea\u8eab\u306e<strong>\u4f4f\u6c11\u7a0e\u3084\u6240\u5f97\u7a0e<\/strong>\u304c\u4e0a\u304c\u3063\u3066\u3057\u307e\u3046\u306e\u3060\u308d\u3046\u304b\u300d<\/p>\n<p>\u8eab\u8fd1\u306a\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u3001\u591a\u304f\u306e\u65b9\u304c\u4e0d\u5b89\u306b\u601d\u3046\u3053\u3068\u306e\u4e00\u3064\u304c<strong>\u300c\u7a0e\u91d1\u300d<\/strong>\u306e\u3053\u3068\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<strong><span style=\"color: #e25041;\">\u907a\u7523\u76f8\u7d9a\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1\u306f\u3001\u5b9f\u306f\u300c\u76f8\u7d9a\u7a0e\u300d\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u306e\u307b\u304b\u306b\u3082\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306e\u969b\u306b\u304b\u304b\u308b\u5b9f\u8cbb\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3082\u3042\u308c\u3070\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u652f\u6255\u3046\u306f\u305a\u3060\u3063\u305f\u6240\u5f97\u7a0e\u306a\u3069\u3092\u76f8\u7d9a\u4eba\u304c\u300c\u80a9\u4ee3\u308f\u308a\u300d\u3057\u3066\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<p><strong><span>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u308f\u304b\u308b\u3053\u3068<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u969b\u306b\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1<\/strong>\u306e\u7a2e\u985e\u4e00\u89a7<\/li>\n<li>\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u304c<strong>\u652f\u6255\u3046\u306f\u305a\u3060\u3063\u305f\u672a\u6255\u3044\u7a0e\u91d1<\/strong>\u3068\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u8efd\u6e1b<\/strong><\/span>\u306b\u3064\u306a\u3052\u308b\u65b9\u6cd5\uff08\u50b5\u52d9\u63a7\u9664\uff09<\/li>\n<li><strong>\u907a\u7523\u76f8\u7d9a\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1<\/strong>\u306b\u3064\u3044\u3066\u306e<strong>\u3088\u304f\u3042\u308bQ\uff06A<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3051\u3069\u3001\u7a0e\u91d1\u306b\u3064\u3044\u3066\u4f55\u304b\u3089\u624b\u3092\u3064\u3051\u308c\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u65b9\u3082\u3001\u307e\u305a\u306f\u3053\u306e\u8a18\u4e8b\u3067\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u3001\u4e00\u3064\u305a\u3064\u4e0d\u5b89\u3092\u89e3\u6d88\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u672c\u8a18\u4e8b\u304c\u3001\u8907\u96d1\u306a\u76f8\u7d9a\u7a0e\u52d9\u306e\u4e0d\u5b89\u3092\u89e3\u6d88\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"s5wzp66z3qptzth4t4pysl\">1.\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u4e00\u89a7<\/h2>\n<p>\u4e0b\u306e\u8868\u306f\u3001<strong>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u4e00\u89a7<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u300c\u5168\u90e8\u304b\u304b\u308b\u300d\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u304b\u304b\u308b\u7a0e\u91d1\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<br \/>\n\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\uff08\u76f8\u7d9a\u8ca1\u7523\u306e\u984d\u3084\u3001\u4e0d\u52d5\u7523\u306e\u6709\u7121\u306a\u3069\uff09\u306b\u5408\u308f\u305b\u3066\u300c<strong>\u3069\u306e\u7a0e\u91d1\u3092\u3001\u3044\u3064\u307e\u3067\u306b\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b<\/strong>\u300d\u3092\u3056\u3063\u304f\u308a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u7ae0\u4ee5\u964d\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<colgroup>\n<col width=\"144\" \/>\n<col width=\"327\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 18.7934%;\">\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<th style=\"text-align: center; width: 45.1664%;\">\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<th style=\"text-align: center; width: 36.0402%;\">\u652f\u6255\u3044\u671f\u9650<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 18.7934%;\"><a href=\"#j4bl8f9oujpqzfn5uu3p3a\" target=\"_self\">\u76f8\u7d9a\u7a0e<\/a><\/th>\n<td style=\"vertical-align: bottom; width: 45.1664%;\">\u76f8\u7d9a\u8ca1\u7523\u7dcf\u984d\u304c<strong>\u300c\u57fa\u790e\u63a7\u9664\u984d\u300d<\/strong>\u3092\u8d85\u3048\u305f\u3068\u304d<\/td>\n<td style=\"vertical-align: top; text-align: left; width: 36.0402%;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>10\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 18.7934%;\"><a href=\"#ygf5oo36ppyciaaz2sy7j\" target=\"_self\">\u6240\u5f97\u7a0e<br \/>\n\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09<\/a><\/th>\n<td style=\"vertical-align: bottom; width: 45.1664%;\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306b\u6240\u5f97\u304c\u3042\u308a\u3001<strong>\u6e96\u78ba\u5b9a\u7533\u544a<\/strong>\u304c\u5fc5\u8981\u306a\u3068\u304d<\/td>\n<td style=\"vertical-align: top; text-align: left; width: 36.0402%;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>4\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 18.7934%;\"><a href=\"#72ck9nc3qvvz33twvts1ka\" target=\"_self\">\u6240\u5f97\u7a0e <br \/>\n\uff08\u8b72\u6e21\u6240\u5f97\uff09<\/a><\/th>\n<td style=\"vertical-align: bottom; width: 45.1664%;\">\u76f8\u7d9a\u3057\u305f<strong>\u4e0d\u52d5\u7523\u3084\u682a\u3092\u58f2\u3063\u3066\u5229\u76ca\u304c\u51fa\u305f<\/strong>\u3068\u304d<\/td>\n<td style=\"vertical-align: top; text-align: left; width: 36.0402%;\">\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 18.7934%;\"><a href=\"#084df0ovbr8jmvw5j7np4q\" target=\"_self\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<br \/>\n\u4f4f\u6c11\u7a0e<\/a><\/th>\n<td style=\"vertical-align: bottom; width: 45.1664%;\"><strong>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u652f\u6255\u3046\u306f\u305a\u3060\u3063\u305f\u5206<\/strong>\u304c\u6b8b\u3063\u3066\u3044\u308b\u3068\u304d<\/td>\n<td style=\"vertical-align: top; text-align: left; width: 36.0402%;\">\u5404\u81ea\u6cbb\u4f53\u306e\u7d0d\u4ed8\u671f\u9650\u3069\u304a\u308a<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 18.7934%;\"><a href=\"#xhjnwhee41riymc87kt8s\" target=\"_self\">\u500b\u4eba\u4e8b\u696d\u7a0e<\/a><\/th>\n<td style=\"vertical-align: bottom; width: 45.1664%;\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c<strong>\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4e8b\u696d<\/strong>\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u304d<\/td>\n<td style=\"vertical-align: top; text-align: left; width: 36.0402%;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>4\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 18.7934%;\"><a href=\"#xyobqigrfvnwi9i3si645c\" target=\"_self\">\u6d88\u8cbb\u7a0e<\/a><\/th>\n<td style=\"vertical-align: bottom; width: 45.1664%;\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3001<strong>\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u3060\u3063\u305f\u3068\u304d<\/td>\n<td style=\"vertical-align: top; text-align: left; width: 36.0402%;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>4\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 18.7934%;\"><a href=\"#jq39skoe3vf0dwx2h92s63o\" target=\"_self\">\u767b\u9332\u514d\u8a31\u7a0e<\/a><\/th>\n<td style=\"vertical-align: bottom; width: 45.1664%;\">\u76f8\u7d9a\u3057\u305f<strong>\u4e0d\u52d5\u7523\uff08\u5bb6\u30fb\u571f\u5730\uff09\u306e\u540d\u7fa9\u3092\u5909\u66f4<\/strong>\u3059\u308b\u3068\u304d<\/td>\n<td style=\"vertical-align: top; text-align: left; width: 36.0402%;\">\u76f8\u7d9a\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089<strong>3\u5e74\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 18.7934%;\"><a href=\"#l9xpnvceu22qn0urmvxzf\" target=\"_self\">\u5370\u7d19\u7a0e<\/a><\/th>\n<td style=\"vertical-align: bottom; width: 45.1664%;\">\u76f8\u7d9a\u8ca1\u7523\u306e<strong>\u58f2\u8cb7\u5951\u7d04\u66f8<\/strong>\u306a\u3069\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u305f\u3068\u304d<\/td>\n<td style=\"vertical-align: top; text-align: left; width: 36.0402%;\">&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"j4bl8f9oujpqzfn5uu3p3a\">2.\u76f8\u7d9a\u7a0e<\/h2>\n<p>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u306e1\u3064\u76ee\u306f\u3001<strong>\u76f8\u7d9a\u7a0e<\/strong>\u3067\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"127\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td><strong>\u76f8\u7d9a\u7a0e<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<td style=\"vertical-align: bottom;\">\u76f8\u7d9a\u8ca1\u7523\u7dcf\u984d\u304c<strong>\u300c\u57fa\u790e\u63a7\u9664\u984d\u300d<\/strong>\u3092\u8d85\u3048\u305f\u3068\u304d<\/td>\n<\/tr>\n<tr>\n<th>\u652f\u6255\u3044\u671f\u9650<\/th>\n<td style=\"vertical-align: bottom;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>10\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<td style=\"vertical-align: bottom;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u95a2\u9023\u30ea\u30f3\u30af<\/th>\n<td style=\"background-color: #ffffff; vertical-align: bottom;\"><span style=\"font-size: 16px; color: #333333;\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u00a0<\/span><span style=\"font-size: 16px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-tax-how-much\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\u304b\u3089\u304b\u304b\u308b\uff1f<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u8b72\u308a\u53d7\u3051\u305f\u969b\u3001<strong>\u305d\u306e\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u300c\u57fa\u790e\u63a7\u9664\u984d\u300d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u304b\u304b\u308b\u56fd\u7a0e<\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u8a08\u7b97\u5f0f<\/span><\/strong><span style=\"font-size: 18px;\"><br \/>\n\u57fa\u790e\u63a7\u9664\u984d\uff1d3,000\u4e07\u5186 + (600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570)<\/span><\/p>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\uff11\u4eba\u3067\u3042\u308c\u3070\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u30013,000\u4e07\u5186 + (600\u4e07\u5186\u00d71\u4eba)\uff1d3,600\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u304c\u3053\u306e\u91d1\u984d\u4ee5\u5185\u3067\u3042\u308c\u3070\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u7533\u544a\u306e\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3057\u3001<u>\u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u7a0e\u984d\u3092\u30bc\u30ed\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 16px;\">\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u306e\u304b\u3069\u3046\u304b\u77e5\u308a\u305f\u3044\u5834\u5408\u306b\u306f<span style=\"color: #333333;\">\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-tax-how-much\">\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\u304b\u3089\u304b\u304b\u308b\uff1f\u5224\u65ad\u3059\u308b\u65b9\u6cd5\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u7c21\u5358\u306b\u76f8\u7d9a\u7a0e\u306e\u304a\u304a\u3088\u305d\u306e\u91d1\u984d\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306b\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-calculation-simulation\">\u30102025\u6700\u65b0\u7248\u3011\u76f8\u7d9a\u7a0e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f314\u9078<\/a><\/span><\/p>\n<h2 id=\"ygf5oo36ppyciaaz2sy7j\">3.\u6240\u5f97\u7a0e\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09<\/h2>\n<p>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u306e2\u3064\u76ee\u306f\u3001<strong>\u6240\u5f97\u7a0e\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09<\/strong>\u3067\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"127\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td style=\"vertical-align: bottom;\"><strong>\u6240\u5f97\u7a0e\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<td style=\"vertical-align: bottom;\">\n<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306b\u6240\u5f97\u304c\u3042\u308a\u3001<strong>\u6e96\u78ba\u5b9a\u7533\u544a<\/strong>\u304c\u5fc5\u8981\u306a\u3068\u304d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u652f\u6255\u3044\u671f\u9650<\/th>\n<td style=\"vertical-align: bottom;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>4\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<td style=\"vertical-align: bottom;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u95a2\u9023\u30ea\u30f3\u30af<\/th>\n<td style=\"background-color: #ffffff; vertical-align: bottom;\">\n<p><span style=\"font-size: 16px;\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u00a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/quasi-final-return\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u65b9\u6cd5\u3084\u671f\u9650\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u672c\u6765\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3001\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u884c\u3046\u624b\u7d9a\u304d\u3067\u3059\u3002<\/strong><\/p>\n<p>\u751f\u524d\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3060\u3063\u305f\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9\u306e\u6761\u4ef6\u306f\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/01\/1_06.htm\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9<\/a>\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u671f\u9650\u306f\u3001<strong>\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u30f6\u6708\u4ee5\u5185<\/strong>\u3068\u975e\u5e38\u306b\u77ed\u3044\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u203b<\/span><\/strong><strong><span style=\"font-size: 18px;\">\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u30dd\u30a4\u30f3\u30c8\uff5c\u50b5\u52d9\u63a7\u9664<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u4eba\u306e\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092<strong>\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/strong>\u3068\u3044\u3044\u3001\u3053\u308c\u306b\u3088\u3063\u3066<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b<\/span>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u7a0e\u91d1\u3092\u6255\u3063\u305f\u969b\u306e\u9818\u53ce\u66f8\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u3001\u6839\u62e0\u8cc7\u6599\u3068\u3057\u3066\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u304b\u3089\u3001\u5fc5\u305a\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"attention-p\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/saimu-kojo\">\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/a><\/p>\n<\/div>\n<h2 id=\"72ck9nc3qvvz33twvts1ka\">4.\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\uff09<\/h2>\n<p>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u306e3\u3064\u76ee\u306f\u3001<strong>\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\uff09<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\uff09<\/strong><strong>\u306f\u3001\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u304c\u51fa\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/strong><\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"127\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td style=\"vertical-align: bottom;\">\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<td style=\"vertical-align: bottom;\">\u76f8\u7d9a\u3057\u305f<strong>\u4e0d\u52d5\u7523\u3084\u682a\u3092\u58f2\u3063\u3066\u5229\u76ca\u304c\u51fa\u305f\u3068\u304d<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u652f\u6255\u3044\u671f\u9650<\/th>\n<td style=\"vertical-align: bottom;\">\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<td style=\"vertical-align: bottom;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u58f2\u5374\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u95a2\u9023\u30ea\u30f3\u30af<\/th>\n<td style=\"background-color: #ffffff; vertical-align: bottom;\"><span style=\"font-size: 16px;\">\u25a0\u56fd\u7a0e\u5e81\u00a0<\/span><span style=\"font-size: 16px;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\uff09\u306f\u3001\u58f2\u5374\u4fa1\u683c\u304b\u3089\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u305d\u306e\u8cc7\u7523\u3092\u624b\u306b\u5165\u308c\u305f\u6642\u306e\u4ee3\u91d1\uff08\u53d6\u5f97\u8cbb\uff09\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u5229\u76ca\uff08\u8b72\u6e21\u76ca\uff09\u304c\u51fa\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057<strong>\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u5f8c\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u300c\u76f8\u7d9a\u7a0e\u984d\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\u5236\u5ea6\u3092\u4f7f\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u3053\u308c\u306f\u3001\u652f\u6255\u3063\u305f\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u300c\u7d4c\u8cbb\u300d\u3068\u3057\u3066\u8a8d\u3081\u3001\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\uff09\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\">No.3267 \u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001\u53e4\u3044\u5b9f\u5bb6\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u306a\u3089\u300c\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\">No.3306\u2003\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a><\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u300c\u76f8\u7d9a\u7a0e\u984d\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u3068\u300c\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u306f\u9078\u629e\u5236\u3067\u3059\u3002\u4f75\u7528\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"084df0ovbr8jmvw5j7np4q\">5.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u4f4f\u6c11\u7a0e<\/h2>\n<p>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u306e4\u3064\u76ee\u306f\u3001<strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u4f4f\u6c11\u7a0e<\/strong>\u3067\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"127\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td style=\"vertical-align: bottom;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e \u4f4f\u6c11\u7a0e<\/td>\n<\/tr>\n<tr>\n<th>\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<td style=\"vertical-align: bottom;\">\n<p><strong>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u652f\u6255\u3046\u306f\u305a\u3060\u3063\u305f\u5206<\/strong>\u304c\u6b8b\u3063\u3066\u3044\u308b\u3068\u304d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u652f\u6255\u3044\u671f\u9650<\/th>\n<td style=\"vertical-align: bottom;\">\u5404\u81ea\u6cbb\u4f53\u306e\u7d0d\u4ed8\u671f\u9650\u3069\u304a\u308a<\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<td style=\"vertical-align: bottom;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th>\u95a2\u9023\u30ea\u30f3\u30af<\/th>\n<td style=\"background-color: #ffffff; vertical-align: bottom;\">\n<p><span style=\"font-size: 16px; color: #333333;\">\u25a0\u56fd\u7a0e\u5e81\u3000<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4126.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px;\">No.4126\u2003\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9<\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u4f4f\u6c11\u7a0e\u306f\u3001<u>1\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u30fb\u5c45\u4f4f\u8005<\/u>\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306b\u5c4a\u3044\u305f\u7d0d\u7a0e\u901a\u77e5\u66f8\u3084\u3001\u307e\u3060\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u7a0e\u91d1\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u203b<\/span><\/strong><strong><span style=\"font-size: 18px;\">\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u30dd\u30a4\u30f3\u30c8\uff5c\u50b5\u52d9\u63a7\u9664<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u4eba\u306e\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092<strong>\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/strong>\u3068\u3044\u3044\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u7a0e\u91d1\u3092\u6255\u3063\u305f\u969b\u306e\u9818\u53ce\u66f8\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u3001\u6839\u62e0\u8cc7\u6599\u3068\u3057\u3066\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u304b\u3089\u3001\u5fc5\u305a\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"attention-p\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/saimu-kojo\">\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/a><\/p>\n<\/div>\n<h2 id=\"xhjnwhee41riymc87kt8s\">6.\u500b\u4eba\u4e8b\u696d\u7a0e<\/h2>\n<p>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u306e5\u3064\u76ee\u306f\u3001<strong>\u500b\u4eba\u4e8b\u696d\u7a0e<\/strong>\u3067\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"127\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td style=\"vertical-align: bottom;\">\u500b\u4eba\u4e8b\u696d\u7a0e<\/td>\n<\/tr>\n<tr>\n<th>\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<td style=\"vertical-align: bottom;\">\n<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c<strong>\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4e8b\u696d<\/strong>\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u304d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u652f\u6255\u3044\u671f\u9650<\/th>\n<td style=\"vertical-align: bottom;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>4\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<td style=\"vertical-align: bottom;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u6240\uff08\u4e8b\u52d9\u6240\u3084\u5e97\u8217\uff09\u3092\u7ba1\u8f44\u3059\u308b\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<th>\u95a2\u9023\u30ea\u30f3\u30af<\/th>\n<td style=\"background-color: #ffffff; vertical-align: bottom;\"><span style=\"font-size: 16px;\">\u25a0\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u00a0<\/span><span style=\"font-size: 16px;\"><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/work\/kojin_ji\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u4e8b\u696d\u7a0e<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u304c\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3068\u3042\u308f\u305b\u3066\u3001\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3082\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e<u>\u500b\u4eba\u4e8b\u696d\u7a0e\u306e<\/u><u>\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u4e8b\u696d\u3092\u76f8\u7d9a\u4eba\u304c\u300c\u627f\u7d99\u300d\u3059\u308b\u304b\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u3092\u3082\u3063\u3066\u300c\u5ec3\u6b62\u300d\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<ul>\n<li><strong>\u4e8b\u696d\u3092\u627f\u7d99<\/strong>\u3059\u308b\u5834\u5408<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u4ea1\u304f\u306a\u3063\u305f\u5e74\u5206\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u7a0e\u306f\u3001\u4e8b\u696d\u3092\u7d99\u627f\u3057\u305f<strong>\u76f8\u7d9a\u4eba\u306e\u7fcc\u5e74\u5206\u306e\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u3092\u5ec3\u6b62<\/strong>\u3059\u308b\u5834\u5408<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u3092\u3082\u3063\u3066\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u5206\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u7a0e\u306e\u300c\u8ab2\u7a0e\u898b\u8fbc\u984d\u300d\u3092\u8a08\u7b97\u3057\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u6240\u5f97\u7a0e\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u203b\u898b\u8fbc\u984d\u306e\u8a08\u7b97\u304c\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300c\u66f4\u6b63\u306e\u8acb\u6c42\uff08\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u76f4\u3057\uff09\u300d\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u203b<\/span><\/strong><strong><span style=\"font-size: 18px;\">\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u30dd\u30a4\u30f3\u30c8\uff5c\u50b5\u52d9\u63a7\u9664<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u4eba\u306e\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092<strong>\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/strong>\u3068\u3044\u3044\u3001\u3053\u308c\u306b\u3088\u3063\u3066<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b<\/span>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u901a\u77e5\u66f8\uff08\u8acb\u6c42\u66f8\uff09\u304c\u5c4a\u3044\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u7b97\u51fa\u3057\u305f\u300e\u8ab2\u7a0e\u898b\u8fbc\u984d\u300f\u3092\u305d\u306e\u307e\u307e\u50b5\u52d9\u63a7\u9664\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p class=\"attention-p\">\u7a0e\u91d1\u3092\u6255\u3063\u305f\u969b\u306e\u9818\u53ce\u66f8\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u3001\u6839\u62e0\u8cc7\u6599\u3068\u3057\u3066\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u304b\u3089\u3001\u5fc5\u305a\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\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\/saimu-kojo\">\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4126.htm\" target=\"_blank\" rel=\"noopener\">No.4126\u2003\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9<\/a><\/p>\n<\/div>\n<p>\n<span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u6b21\u7ae0\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3082\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2 id=\"xyobqigrfvnwi9i3si645c\">7.\u6d88\u8cbb\u7a0e<\/h2>\n<p>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u306e6\u3064\u76ee\u306f\u3001<strong>\u6d88\u8cbb\u7a0e<\/strong>\u3067\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"127\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td style=\"vertical-align: bottom;\">\u6d88\u8cbb\u7a0e<\/td>\n<\/tr>\n<tr>\n<th>\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<td style=\"vertical-align: bottom;\">\n<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3001<strong>\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u3060\u3063\u305f\u3068\u304d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u652f\u6255\u3044\u671f\u9650<\/th>\n<td style=\"vertical-align: bottom;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>4\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<td style=\"vertical-align: bottom;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u88ab\u76f8\u7d9a\u4eba\u306e\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u95a2\u9023\u30ea\u30f3\u30af<\/th>\n<td style=\"background-color: #ffffff; vertical-align: bottom;\"><span style=\"font-size: 16px;\">\u25a0\u56fd\u7a0e\u5e81\u00a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_07.htm\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6b7b\u4ea1\u5c4a\u51fa\u624b\u7d9a<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3060\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3082\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6d88\u8cbb\u7a0e\u306f\u3001\u524d\u3005\u5e74\u306e\u58f2\u4e0a\u9ad8\u306a\u3069\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u6c7a\u307e\u308b\u305f\u3081\u3001\u904e\u53bb\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u3055\u304b\u306e\u307c\u3063\u3066\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u203b<\/span><\/strong><strong><span style=\"font-size: 18px;\">\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u30dd\u30a4\u30f3\u30c8\uff5c\u50b5\u52d9\u63a7\u9664<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u4eba\u306e\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092<strong>\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/strong>\u3068\u3044\u3044\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u7a0e\u91d1\u3092\u6255\u3063\u305f\u969b\u306e\u9818\u53ce\u66f8\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u3001\u6839\u62e0\u8cc7\u6599\u3068\u3057\u3066\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u304b\u3089\u3001\u5fc5\u305a\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"attention-p\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/saimu-kojo\">\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/a><\/p>\n<\/div>\n<h2 id=\"jq39skoe3vf0dwx2h92s63o\">8.\u767b\u9332\u514d\u8a31\u7a0e<\/h2>\n<p>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u306e7\u3064\u76ee\u306f\u3001<strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong>\u3067\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"127\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td style=\"vertical-align: bottom;\">\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<\/tr>\n<tr>\n<th>\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<td style=\"vertical-align: bottom;\">\n<p>\u76f8\u7d9a\u3057\u305f<strong>\u4e0d\u52d5\u7523\uff08\u5bb6\u30fb\u571f\u5730\uff09\u306e\u540d\u7fa9\u3092\u5909\u66f4<\/strong>\u3059\u308b\u3068\u304d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u7a0e\u7387<\/th>\n<td style=\"vertical-align: bottom;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u203b\u306e<strong>0.4%<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u652f\u6255\u3044\u671f\u9650<\/th>\n<td style=\"vertical-align: bottom;\">\u76f8\u7d9a\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089<strong>3\u5e74\u4ee5\u5185<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<td style=\"vertical-align: bottom;\"><a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/static\/kankatsu_index.html\" target=\"_blank\" rel=\"noopener\">\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\uff08\u571f\u5730\u30fb\u5efa\u7269\uff09\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40\uff08\u307e\u305f\u306f\u305d\u306e\u652f\u5c40\u30fb\u51fa\u5f35\u6240\uff09<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u95a2\u9023\u30ea\u30f3\u30af<\/th>\n<td style=\"background-color: #ffffff; vertical-align: bottom;\"><span style=\"font-size: 16px;\">\u25a0\u56fd\u7a0e\u5e81\u00a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868<\/a><\/span><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/registration-license-tax-inheritance\">\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3044\u304f\u3089\uff1f\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\u300c\u4e0d\u52d5\u7523\u306e\u4fa1\u984d\u300d\u3068\u306f\u3001\u5e02\u753a\u6751\u304c\u7ba1\u7406\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\u306e\u4fa1\u683c\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\uff09\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u540d\u7fa9\u3092\u76f8\u7d9a\u3057\u305f\u4eba\u306b\u5909\u66f4\u3059\u308b\u300c<strong>\u76f8\u7d9a\u767b\u8a18<\/strong>\u300d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u7d0d\u3081\u308b\u306e\u304c<strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong>\u3067\u3059\u3002<br \/>\n2024\u5e744\u6708\u304b\u3089\u3001<strong>\u76f8\u7d9a\u767b\u8a18\u304c\u7fa9\u52d9\u5316<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089<strong>3\u5e74\u4ee5\u5185<\/strong>\u306b\u767b\u8a18\u3092\u3057\u306a\u3044\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6240\u6709\u8005\u4e0d\u660e\u5316\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u514d\u7a0e\u51e6\u7f6e\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u3010\u4ee4\u548c9\u5e743\u670831\u65e5\u307e\u3067\u3011\u76f8\u7d9a\u767b\u8a18\u306e\u514d\u7a0e\u63aa\u7f6e<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u306b\u3088\u308b\u571f\u5730\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u7b49\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u767b\u9332\u514d\u8a31\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li><strong>100\u4e07\u5186\u4ee5\u4e0b\u306e\u571f\u5730\u306e\u76f8\u7d9a<\/strong><br \/>\n\u500b\u4eba\u304c\u571f\u5730\u306e\u76f8\u7d9a\u767b\u8a18\u3092\u53d7\u3051\u308b\u969b\u3001\u305d\u306e\u571f\u5730\u306e\u4fa1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u76f8\u7d9a\u4eba\u304c\u767b\u8a18\u524d\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/strong><br \/>\n\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u4eba\u304c\u540d\u7fa9\u5909\u66f4\u3092\u3057\u306a\u3044\u307e\u307e\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3092\u540d\u7fa9\u4eba\u3068\u3059\u308b\u305f\u3081\u306e\u767b\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><span style=\"font-size: 16px;\">\u25a0\u6cd5\u52d9\u5c40\u3000<\/span><a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/page7_000017.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px;\">\u76f8\u7d9a\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306e\u514d\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066<\/span><\/a><\/div>\n<h2 id=\"l9xpnvceu22qn0urmvxzf\">9.\u5370\u7d19\u7a0e<\/h2>\n<p>\u907a\u7523\u76f8\u7d9a\u3092\u3057\u305f\u3089\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u7a0e\u91d1\u306e8\u3064\u76ee\u306f\u3001<strong>\u5370\u7d19\u7a0e<\/strong>\u3067\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"127\" \/>\n<col width=\"302\" \/><\/colgroup>\n<tbody>\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td style=\"vertical-align: bottom;\">\u5370\u7d19\u7a0e<\/td>\n<\/tr>\n<tr>\n<th>\u3069\u3093\u306a\u6642\u306b\u304b\u304b\u308b\uff1f<\/th>\n<td style=\"vertical-align: bottom;\">\u76f8\u7d9a\u8ca1\u7523\u306e<strong>\u58f2\u8cb7\u5951\u7d04\u66f8\u306a\u3069\u306e\u66f8\u985e<\/strong>\u3092\u4f5c\u6210\u3057\u305f\u3068\u304d<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e<strong>\u50b5\u52d9\u3092\u5f15\u304d\u7d99\u3050\u5951\u7d04\u66f8<\/strong>\u3092\u4f5c\u6210\u3057\u305f\u3068\u304d\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u652f\u6255\u3044\u671f\u9650<\/th>\n<td style=\"vertical-align: bottom;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u5148<\/th>\n<td style=\"vertical-align: bottom;\">\u7a0e\u52d9\u7f72\uff08\u90f5\u4fbf\u5c40\u306a\u3069\u3067\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3057\u3066\u7d0d\u4ed8\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u95a2\u9023\u30ea\u30f3\u30af<\/th>\n<td style=\"background-color: #ffffff; vertical-align: bottom;\"><span style=\"font-size: 16px;\">\u25a0\u56fd\u7a0e\u5e81\u00a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5370\u7d19\u7a0e\u306f\u3001\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306e\u5951\u7d04\u66f8<\/strong><br \/>\n\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3084\u5efa\u7269\u3092\u58f2\u5374\u3059\u308b\u3068\u6c7a\u3081\u3066\u3001\u8cb7\u4e3b\u3068\u4ea4\u308f\u3059\u300c\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u300d\u306b\u306f\u5370\u7d19\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\n<p><strong>\u88ab\u76f8\u7d9a\u4eba\u306e<\/strong><strong>\u50b5\u52d9\u3092\u5f15\u304d\u7d99\u3050\u5951\u7d04\u66f8<\/strong><br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u50b5\u52d9\u3092\u5f15\u304d\u7d99\u3050\u969b\u3001\u50b5\u6a29\u8005\u3068\u65b0\u3057\u304f\u5951\u7d04\u3092\u7d50\u3073\u76f4\u3059\u5834\u5408\u306b\u306f\u5370\u7d19\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u5370\u7d19\u7a0e\u306f\u3001\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u90f5\u4fbf\u5c40\u306a\u3069\u3067\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3057\u3001\u66f8\u985e\u306b\u8cbc\u308a\u4ed8\u3051\u3066\u6d88\u5370\uff08\u5272\u5370\uff09\u3092\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"6p6ug70amjnycw0hheq83l\">10.\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u672c\u7ae0\u3067\u306f<strong>\u907a\u7523\u76f8\u7d9a\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong>\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"lfpq9zypq0dkywduv5g2cm\">10-1.\u89aa\u306e\u9280\u884c\u53e3\u5ea7\u304c\u51cd\u7d50\u3055\u308c\u3066\u3082\u3001\u7a0e\u91d1\u306f\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u304b\uff1f<\/h3>\n<p><strong>A.\u306f\u3044\u3001\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u9280\u884c\u53e3\u5ea7\u304c\u51cd\u7d50\u3055\u308c\u3066\u3082\u3001\u7a0e\u91d1\u306e\u7d0d\u671f\u9650\u306f\u5f85\u3063\u3066\u304f\u308c\u307e\u305b\u3093\u3002<br \/>\n\u306a\u304a\u3001\u51cd\u7d50\u3055\u308c\u3066\u3057\u307e\u3063\u3066\u3082\u3001\u300c\u907a\u7523\u5206\u5272\u524d\u306e\u9810\u8caf\u91d1\u306e\u6255\u623b\u3057\u5236\u5ea6\u300d\u3092\u5229\u7528\u3057\u3066\u3001\u4e00\u5b9a\u984d\u307e\u3067\u306a\u3089\u53e3\u5ea7\u304b\u3089\u846c\u5100\u4ee3\u3084\u7d0d\u7a0e\u8cc7\u91d1\u3092\u5f15\u304d\u51fa\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u5168\u56fd\u9280\u884c\u5354\u4f1a\u3000<a href=\"https:\/\/www.zenginkyo.or.jp\/fileadmin\/res\/article\/F\/7705_heritage_leaf.pdf\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u524d\u306e \u76f8\u7d9a\u9810\u91d1\u306e\u6255\u623b\u3057\u5236\u5ea6<\/a><\/p>\n<h3 id=\"55my5oia1mqw4wvgj461uo\">10-2.\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308c\u3070\u3001\u89aa\u306e\u6ede\u7d0d\u3057\u3066\u3044\u305f\u7a0e\u91d1\u3082\u6255\u308f\u306a\u304f\u3066\u6e08\u307f\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong>A.\u306f\u3044\u3001\u57fa\u672c\u7684\u306b\u306f\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u300c\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u53d7\u3051\u53d6\u308a\u300d\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u5206\u3092\u542b\u3080\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\uff08\u501f\u91d1\uff09\u3082\u4e00\u5207\u5f15\u304d\u7d99\u304e\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001<strong>\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u304b\u3089\u3001\u691c\u8a0e\u3059\u308b\u5834\u5408\u306b\u306f\u65e9\u3081\u306b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u4e2d\u306e\u4eba\u304c\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u3092\u627f\u8a8d\u3059\u308b\u610f\u601d\u304c\u3042\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u76f8\u7d9a\u653e\u68c4\u304c\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong>\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3044\u3066\u3082\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u81ea\u4f53\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001<strong>\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u306e\u984d\u304c\u5927\u304d\u304f\u300c\u76f8\u7d9a\u7a0e\u300d\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3044\u3066\u3082\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<span style=\"font-size: 16px;\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\"><span style=\"font-size: 16px;\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff5c\u9078\u629e\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u6642\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/span><\/a><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuhoki-pattern2#2\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u304c\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408<\/a><\/p>\n<h3 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