{"id":7760,"date":"2026-06-18T09:10:03","date_gmt":"2026-06-18T00:10:03","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7760"},"modified":"2026-06-17T15:11:46","modified_gmt":"2026-06-17T06:11:46","slug":"gift-tax-basic-deduction","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-tax-basic-deduction","title":{"rendered":"\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f\u3044\u304f\u3089\uff1f\u4ed6\u306e\u63a7\u9664\u30fb\u7279\u4f8b\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c<u>\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f\u3044\u304f\u3089\uff1f<\/u>\u300d<br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u53d7\u8d08\u8005\uff11\u4eba\u3042\u305f\u308a\u5e74\u9593110\u4e07\u5186<\/span><\/strong>\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\"><u>1\u5e74\u9593\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/u><\/span><\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u8d08\u4e0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>1.\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u5e74\u9593110\u4e07\u5186<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u5e74\u9593110\u4e07\u5186\u3067\u3059\u3002<\/span><\/strong><br \/>\n\u5e74\u9593\u3068\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306f\u500b\u4eba\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u65b9\u306b\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n1\u5e74\u9593\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/06\/9yh8dlthug9-1736401505-1736405326-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>1-1.\u8907\u6570\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3082\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u5e74\u9593110\u4e07\u5186<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8907\u6570\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3082\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u5e74\u9593110\u4e07\u5186<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><u>\u57fa\u790e\u63a7\u9664\u984d\u306f\u53d7\u8d08\u80051\u4eba\u306b\u5bfe\u3057\u3066\u5e74\u9593110\u4e07\u5186<\/u>\u3067\u3059\u3002\u8d08\u4e0e\u8005\u3054\u3068\u306b110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/06\/9tik0z6rsdr-1736405081.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u305f\u3060\u3057\u3001\u7236\u89aa\u304b\u3089\u306e\u8d08\u4e0e\u306b\u306f\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3001\u6bcd\u89aa\u304b\u3089\u306e\u8d08\u4e0e\u306b\u306f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f220\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>1-2.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3082\u57fa\u790e\u63a7\u9664\u306f\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3082\u57fa\u790e\u63a7\u9664\u306f\u3042\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306b\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\uff12\u3064\u306e\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5f93\u6765\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u306f\u57fa\u790e\u63a7\u9664\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u7a0e\u5236\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u304b\u3089\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u57fa\u790e\u63a7\u9664\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-reform\" target=\"_blank\" rel=\"noopener\">2024\u5e741\u6708\u306b\u6539\u6b63\u306b\u306a\u3063\u305f\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u5236\u5ea6<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/06\/yuoszivpirf-1736401778.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2>2.\u57fa\u790e\u63a7\u9664\u3068\u4f75\u7528\u3067\u304d\u308b\u8d08\u4e0e\u7a0e\u306e\u63a7\u9664\u30fb\u7279\u4f8b<\/h2>\n<p>\u8d08\u4e0e\u7a0e\u306b\u306f\u57fa\u790e\u63a7\u9664\u306e\u4ed6\u306b\u3082\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3089\u306e\u63a7\u9664\u30fb\u7279\u4f8b\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u3068\u540c\u6642\u306b\u7d44\u307f\u5408\u308f\u305b\u3066\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/zoyozei-haigusha\/\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664<\/a><\/th>\n<td style=\"width: 485.278px;\">\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u592b\u5a66\u306b\u304a\u3044\u3066\u306f\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8d08\u4e0e\u3057\u3066\u3082\u30012,000\u4e07\u5186\u3092\u4e0a\u9650\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/zoyo-jutakushikin\/\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td style=\"width: 485.278px;\">\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\u304c\u81ea\u5b85\u306e\u65b0\u7bc9\u307e\u305f\u306f\u5897\u6539\u7bc9\u306a\u3069\u306e\u305f\u3081\u306b\u4f7f\u3046\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6700\u59271,000\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5236\u5ea6\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm\" target=\"_blank\" rel=\"noopener\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td style=\"width: 485.278px;\"><span style=\"font-size: 16px; color: #333333;\">\u76f4\u7cfb\u5c0a\u5c5e<span style=\"font-size: medium; color: #333333;\">\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09<\/span>\u304b\u308918\u6b73\u4ee5\u4e0a50\u6b73\u672a\u6e80\u306e\u5b50\u306e\u7d50\u5a5a\u3084\u5b50\u80b2\u3066\u306b\u4f7f\u3046\u305f\u3081\u306e\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\u30011,000\u4e07\u5186\uff08\u7d50\u5a5a\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f300\u4e07\u5186\uff09\u307e\u3067\u8d08\u4e0e\u7a0e<span style=\"font-size: 16px; color: #333333;\">\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/span><\/span><br \/>\n\u203b\u9069\u7528\u671f\u9650\u306f\u4ee4\u548c9\u5e743\u670831\u65e5\u307e\u3067\u3067\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>3.\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>Q.\u57fa\u790e\u63a7\u9664\u30921\u5186\u3067\u3082\u8d85\u3048\u305f\u3089\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b<\/h3>\n<p>A.\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306f\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089\u66a6\u5e74\u8ab2\u7a0e\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e\u984d\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u30011\u5e74\u9593\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u305f\u3089\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u306f\u3001<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<\/a>\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>Q.\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u304c\u6539\u6b63\u3055\u308c\u305f\u3068\u805e\u3044\u305f\u304c\u3001\u3069\u3046\u3044\u3046\u3053\u3068\u304b<\/h3>\n<p>A.<span style=\"font-size: 16px; color: #333333;\">\u4ee4\u548c6\u5e74<\/span>1\u67081\u65e5\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u306b\u65b0\u3057\u304f\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\uff08\u975e\u8ab2\u7a0e\u67a0\uff09\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u6539\u6b63\u524d\u306f\u3001\u4e00\u5ea6\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u305d\u306e\u5f8c\u306f1\u5186\u3067\u3082\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3059\u3079\u3066\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u8db3\u3057\u623b\u3057\u3066\uff08\u52a0\u7b97\u3057\u3066\uff09\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u6539\u6b63\u306b\u3088\u3063\u3066\u7cbe\u7b97\u8ab2\u7a0e\u3067\u3082\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306f\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u306a\u304f\u3066\u3088\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4ee4\u548c6\u5e74<\/span>\u306e\u6539\u6b63\u3067\u306f\u3001\u901a\u5e38\u306e\u8d08\u4e0e\uff08\u66a6\u5e74\u8d08\u4e0e\uff09\u3092\u9078\u3093\u3067\u3044\u308b\u5834\u5408\u3001\u4ea1\u304f\u306a\u308b\u524d\u306e\u300c7\u5e74\u4ee5\u5185\u300d\u306e\u8d08\u4e0e\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u30eb\u30fc\u30eb\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ea1\u304f\u306a\u308b\u524d7\u5e74\u4ee5\u5185\u3067\u3042\u3063\u3066\u3082\u3001\u3053\u306e\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u5206\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-reform\" target=\"_blank\" rel=\"noopener\">2024\u5e741\u6708\u306b\u6539\u6b63\u306b\u306a\u3063\u305f\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u5236\u5ea6<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>Q.\u89aa\u65cf\u306b\u5b66\u8cbb\u30fb\u751f\u6d3b\u8cbb\u3092\u6e21\u3059\u5834\u5408\u3067\u3082\u3001\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u305f\u3089\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b<\/h3>\n<p>A.\u8d08\u4e0e\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5fc5\u8981\u306a\u90fd\u5ea6\u3001\u76f4\u63a5\u652f\u6255\u3046\u751f\u6d3b\u8cbb\u30fb\u5b66\u8cbb\u306f\u300c\u6276\u990a\u7fa9\u52d9\u3092\u5168\u3046\u3059\u308b\u305f\u3081\u306e\u7d66\u4ed8\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30011\u67081\u65e5\uff5e12\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u5b6b\u306e\u79c1\u7acb\u4e2d\u5b66\u306e\u5165\u5b66\u8a66\u9a13\u4ee3\u3068\u3057\u306610\u4e07\u5186\u3001\u5165\u5b66\u91d1\u3068\u3057\u306630\u4e07\u5186\u3001\u6388\u696d\u6599\u3068\u3057\u3066100\u4e07\u5186\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u5b6b\u3078\u306e\u8cc7\u91d1\u63f4\u52a9\u984d\u306f\u5e74\u9593140\u4e07\u5186\u3068\u306a\u308a\u3001\u57fa\u790e\u63a7\u9664\u306e110\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306f\u3059\u3079\u3066\u5fc5\u8981\u306a\u90fd\u5ea6\u3001\u5b9f\u969b\u306e\u8cbb\u7528\uff08\u5b9f\u8cbb\uff09\u3068\u3057\u3066\u76f4\u63a5\u652f\u6255\u308f\u308c\u3066\u3044\u308b\uff08\u307e\u305f\u306f\u3059\u3050\u306b\u5145\u3066\u3089\u308c\u3066\u3044\u308b\uff09\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/06\/gsmnkc41747-1733704986-1736404233.png\" class=\"fr-draggable\" \/><\/p>\n<h2>\uff14.\u307e\u3068\u3081<\/h2>\n<p>\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u5e74\u9593110\u4e07\u5186\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>1\u5e74\u9593\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<br 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rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u65e9\u898b\u8868\u4ed8\u304d\uff5c\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f\u3044\u304f\u3089\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u53d7\u8d08\u8005\uff11\u4eba\u3042\u305f\u308a\u5e74\u9593110\u4e07\u5186\u3067\u3059\u3002 1\u5e74\u9593\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u4ee5\u4e0b 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