{"id":7797,"date":"2026-07-01T09:00:35","date_gmt":"2026-07-01T00:00:35","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7797"},"modified":"2026-06-30T15:32:44","modified_gmt":"2026-06-30T06:32:44","slug":"inheritance-tax-deferred-payment","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-deferred-payment","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306f\u5ef6\u7d0d\u3067\u304d\u308b\uff1f\uff14\u3064\u306e\u8981\u4ef6\u3084\u7533\u8acb\u65b9\u6cd5\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u307b\u3068\u3093\u3069\u304c\u4e0d\u52d5\u7523\u3067\u73fe\u9810\u91d1\u304c\u5c11\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u306e\u652f\u6255\u3044\u3067\u304d\u306a\u3044\u300d<br \/>\n\u300c\u76f8\u7d9a\u7a0e\u3092\u5ef6\u7d0d\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u624b\u7d9a\u304d\u306f\u3069\u306e\u3088\u3046\u306b\u3059\u308c\u3070\u3044\u3044\u306e\u3060\u308d\u3046\u304b\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u3055\u307e\u306f\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u306f\u3001\u300c\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u300d\u306b\u300c\u91d1\u92ad\u3067\u4e00\u62ec\u7d0d\u4ed8\u300d\u304c\u539f\u5247<\/u>\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u307b\u3068\u3093\u3069\u304c\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3067\u624b\u5143\u306b\u91d1\u92ad\u304c\u306a\u3044\u5834\u5408\u306a\u3069\u3001\u4e00\u62ec\u7d0d\u4ed8\u304c\u56f0\u96e3\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><span style=\"color: #e25041;\"><br \/>\n<\/span><strong><span style=\"color: #e25041;\">\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u9078\u629e\u80a2\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u5206\u5272\u6255\u3044\u304c\u3067\u304d\u308b\u300c\u5ef6\u7d0d\u300d\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5ef6\u7d0d\u306e\u6982\u8981\u3001\u691c\u8a0e\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\uff14\u3064\u306e\u8981\u4ef6\u3084\u7533\u8acb\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306b\u3064\u3044\u3066\u306e\u304a\u60a9\u307f\u89e3\u6c7a\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4211.htm\" target=\"_blank\" rel=\"noopener\">No.4211\u2003\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e\u306e\u5ef6\u7d0d\u306e\u624b\u5f15<\/a><\/p>\n<h2 id=\"5u4zozavoskcbvr7v7vyo\">1.\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3068\u306f\u3001\u91d1\u92ad\u4e00\u62ec\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u3068\u304d\u306e\u300c\u5206\u5272\u6255\u3044\u300d\u5236\u5ea6<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3068\u306f\u3001\u91d1\u92ad\u4e00\u62ec\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u3068\u304d\u306e\u300c\u5206\u5272\u6255\u3044\u300d\u5236\u5ea6\u306e\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u306f\u3001\u300c\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u300d\u306b\u300c\u91d1\u92ad\u3067\u4e00\u62ec\u7d0d\u4ed8\u300d\u304c\u539f\u5247<\/u>\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<span style=\"color: #e25041;\"><strong>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u652f\u6255\u3044\u671f\u9650\u307e\u3067\u306b\u91d1\u92ad\u304c\u7528\u610f\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u6642\u306b\u3001\u7533\u8acb\u3092\u3057\u3066\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u5206\u5272\u6255\u3044\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306b\u3064\u3044\u3066\u306e\u300c\u91d1\u984d\u300d\u300c\u671f\u9593\u300d\u300c\u5229\u5b50\u7a0e\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#k1u6t2ashpr0vgy27sh0kk\" target=\"_self\">1-1.\u3010\u91d1\u984d\u3011\u5ef6\u7d0d\u3067\u304d\u308b\u306e\u306f\u300c\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u300d\u304c\u4e0a\u9650<\/a><\/li>\n<li><a href=\"#racf94weq2pokqaaf37cs\" target=\"_self\">1-2.\u3010\u671f\u9593\u3011\u8ca1\u7523\u306b\u5360\u3081\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u5272\u5408\u306b\u3088\u308a\u6700\u95775\u5e74\u301c20\u5e74<\/a><\/li>\n<li><a href=\"#avub7c7bz78j8a0bvw388\" target=\"_self\">1-3.\u3010\u5229\u5b50\u7a0e\u3011\u8ca1\u7523\u306b\u5360\u3081\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u5272\u5408\u306b\u3088\u308a\u5909\u52d5\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"k1u6t2ashpr0vgy27sh0kk\">1-1.\u3010\u91d1\u984d\u3011\u300c\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u300d\u304c\u4e0a\u9650<\/h3>\n<p>\u5ef6\u7d0d\u3067\u304d\u308b\u91d1\u984d\u306f\u3001\u300c\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u300d\u304c\u4e0a\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5ef6\u7d0d\u306e\u91d1\u984d\u306f\u81ea\u7531\u306b\u6c7a\u3081\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><strong>\u300c\u5ef6\u7d0d\u3067\u304d\u308b\u91d1\u984d\u306e\u4e0a\u9650\u300d\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u65b9\u6cd5\u3067\u8a08\u7b97\u3055\u308c\u305f\u300c\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u300d\u3067\u3059<\/strong><\/span><strong>\u3002<\/strong>\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\" style=\"text-align: center;\"><span style=\"font-size: 18px;\"><strong>\u5ef6\u7d0d\u3067\u304d\u308b\u91d1\u984d\u306e\u4e0a\u9650\u00a0<\/strong><\/span><strong><span style=\"font-size: 20px;\">\uff1d\u00a0<\/span><span style=\"font-size: 18px;\">\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u00a0<\/span><span style=\"font-size: 20px;\">\uff0d <\/span><span style=\"font-size: 18px;\"><span class=\"f-marker-g\">\u91d1\u92ad<\/span><\/span><\/strong><strong><span style=\"font-size: 18px;\"><span class=\"f-marker-g\"><strong>\u3067\u7d0d<\/strong><\/span><span class=\"f-marker-g\"><strong>\u4ed8\u3067\u304d\u308b\u91d1\u984d<\/strong><\/span><\/span><\/strong><\/p>\n<\/div>\n<p>\u3053\u306e<strong><span class=\"f-marker-g\">\u300c\u91d1\u92ad\u3067\u7d0d\u4ed8\u3067\u304d\u308b\u91d1\u984d\u300d<\/span><\/strong><span style=\"font-size: 16px; color: #333333;\">\u306f\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u3067\u6c42\u3081\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\" style=\"text-align: left;\"><span style=\"font-size: 18px;\"><span class=\"f-marker-g\"><strong>\u91d1\u92ad\u3067\u7d0d\u4ed8\u3067\u304d\u308b\u91d1\u984d<\/strong><\/span><\/span><span style=\"font-size: 20px;\"><strong>\uff1d<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\"><strong><span class=\"f-marker-p\">\u2460\u76f8\u7d9a\u3057\u305f\u73fe\u9810\u91d1\u7b49<\/span><\/strong><\/span><span style=\"font-size: 20px;\"><strong><span class=\"f-marker-p\">\uff0b<\/span><\/strong><\/span><span style=\"font-size: 18px;\"><strong><span class=\"f-marker-p\">\u2461\u7d0d\u7a0e\u8005\u56fa\u6709\u306e\u73fe\u9810\u91d1\u7b49<\/span><\/strong><\/span><span style=\"font-size: 20px;\"><strong>\uff0d<\/strong><\/span><span style=\"font-size: 18px;\"><span class=\"f-marker-w\"><strong>\u2462\u751f\u6d3b\u8cbb\u304a\u3088\u3073\u4e8b\u696d\u7d4c\u8cbb<\/strong><\/span><\/span><\/p>\n<\/div>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 8.7818%; text-align: center;\"><span style=\"font-size: 20px;\"><strong><span class=\"f-marker-p\">\u2460<\/span><\/strong><\/span><\/td>\n<td style=\"width: 91.088%;\">\n<p><span class=\"f-marker-p\">\u76f8\u7d9a\u3057\u305f<strong>\u91d1\u92ad<\/strong><strong>\u30fb\u9810\u8caf\u91d1\u3001\u63db\u4fa1\u304c\u5bb9\u6613\u306a\u8ca1\u7523<\/strong>\u304b\u3089\u3001\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u306a\u3069\u306e\u652f\u6255\u3044\u8cbb\u7528\u3092\u5f15\u3044\u305f\u984d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7818%; text-align: center;\"><span class=\"f-marker-p\"><span style=\"font-size: 20px;\">\u2461<\/span><\/span><\/td>\n<td style=\"width: 91.088%;\"><span class=\"f-marker-p\"><strong><u>\u7d0d\u7a0e\u8005\u56fa\u6709\u306e\u91d1\u92ad<\/u><\/strong><strong>\u30fb\u9810\u8caf\u91d1\u3001\u63db\u4fa1\u304c\u5bb9\u6613\u306a\u8ca1\u7523<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7818%; text-align: center;\"><span style=\"font-size: 20px;\"><span class=\"f-marker-w\">\u2462<\/span><\/span><\/td>\n<td style=\"width: 91.088%;\"><span class=\"f-marker-w\">\u7533\u8acb\u8005\u306e<strong>\u751f\u6d3b\u8cbb\uff08\uff13\u304b\u6708\u5206\uff09\u3084\u3001\u5f53\u9762\u306e\u4e8b\u696d\u7d4c\u8cbb<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u306e\u3088\u3046\u306b\u3001\u91d1\u92ad\u3067\u7d0d\u4ed8\u3067\u304d\u308b\u984d\u306e\u8a08\u7b97\u306b\u306f\u3001<u>\u91d1\u92ad<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u30fb\u9810\u91d1\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u63db\u4fa1\u5bb9\u6613\u306a\u8ca1\u7523\u3082\u542b\u307e\u308c\u307e\u3059\u3057\u3001<\/u><\/span>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u3060\u3051\u3067\u306f\u306a\u304f\u3001<u>\u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u3082\u3068\u3082\u3068\u6301\u3063\u3066\u3044\u305f\u8ca1\u7523\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/u><br \/>\n\u307e\u305f\u3001\u751f\u6d3b\u8cbb\u306e\u8a08\u7b97\u306b\u306f\u3001\u914d\u5076\u8005\u3084\u305d\u306e\u4ed6\u89aa\u65cf\u306e\u53ce\u5165\u3082\u8003\u616e\u3055\u308c\u308b\u306a\u3069\u3001\u53b3\u5bc6\u306a\u8a08\u7b97\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u8ca1\u7523\u3060\u3051\u306f\u306a\u304f\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u306e\u8ca1\u7523\u3001\u751f\u6d3b\u30fb\u4e8b\u696d\u306e\u72b6\u6cc1\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u89b3\u70b9\u304b\u3089\u307f\u3066\u3001\u672c\u5f53\u306b\u8db3\u308a\u306a\u3044\u91d1\u984d\u3060\u3051\u304c\u5ef6\u7d0d\u3092\u8a8d\u3081\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u8a08\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5ef6\u7d0d\u7533\u8acb\u66f8\u306e\u5225\u7d19<u><\/u><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/5193\/data01\/002.doc\" target=\"_blank\" rel=\"noopener\">\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u7406\u7531\u66f8<\/a>\u306b\u91d1\u984d\u3092\u8a18\u5165\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e\u306e\u5ef6\u7d0d\u306e\u624b\u5f15<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"racf94weq2pokqaaf37cs\">1-2.\u3010\u671f\u9593\u30115\u5e74\u301c20\u5e74<\/h3>\n<p><strong>\u671f\u9593\u306f5\u5e74\u301c20\u5e74\u3067\u3059\u3002<\/strong><br \/>\n<strong>\u8ca1\u7523\u306b\u5360\u3081\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u5272\u5408\u306b\u3088\u308a\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"260\" \/>\n<col width=\"313\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u4e0d\u52d5\u7523\u7b49\u306e\u5272\u5408<\/th>\n<th style=\"text-align: center;\">\u533a\u5206<\/th>\n<th style=\"text-align: center;\"><strong>\u5ef6\u7d0d\u671f\u9593\u203b1<br \/>\n(\u6700\u9ad8)<\/strong><\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"3\" style=\"vertical-align: middle; width: 19.1985%;\">75%\u4ee5\u4e0a\u306e\u5834\u5408<\/td>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2460\u52d5\u7523\u7b49\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: bottom; text-align: center;\"><strong>10\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2461\u4e0d\u52d5\u7523\u7b49\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d\uff08\u2462\u3092\u9664\u304f\u3002\uff09<\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>20\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2462\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306e\u5272\u5408\u304c20%\u4ee5\u4e0a\u306e\u5834\u5408\u306e\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d <span style=\"font-size: 14px;\">\u203b2<\/span><\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>20\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"3\" style=\"vertical-align: middle; width: 19.1985%;\">50%\u4ee5\u4e0a75%\u672a\u6e80\u306e\u5834\u5408<\/td>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2463\u52d5\u7523\u7b49\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>10\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2464\u4e0d\u52d5\u7523\u7b49\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d\uff08\u2465\u3092\u9664\u304f\u3002\uff09<\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>15\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2465\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306e\u5272\u5408\u304c20%\u4ee5\u4e0a\u306e\u5834\u5408\u306e\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<span style=\"font-size: medium; color: #333333;\">\u00a0<\/span><span style=\"font-size: 14px; color: #333333;\">\u203b2<\/span><\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>20\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"4\" style=\"vertical-align: middle; width: 19.1985%;\">50%\u672a\u6e80\u306e\u5834\u5408<\/td>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2466\u4e00\u822c\u306e\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d\uff08\u2467\u3001\u2468\u53ca\u3073\u2469\u3092\u9664\u304f\u3002\uff09<\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>5\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2467\u7acb\u6728\u306e\u5272\u5408\u304c30%\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u7acb\u6728\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d\uff08\u2469\u3092\u9664\u304f\u3002\uff09<\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>5\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2468\u7279\u5225\u7dd1\u5730\u4fdd\u5168\u5730\u533a\u7b49\u5185\u306e\u571f\u5730\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>5\u5e74<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: bottom; width: 65.5671%;\">\u2469\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306e\u5272\u5408\u304c20%\u4ee5\u4e0a\u306e\u5834\u5408\u306e\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center;\"><strong>5\u5e74<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 8pt;\">\u203b1 \u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u7a0e\u984d\u304c 150 \u4e07\u5186\u672a\u6e80\uff08\u8868\u2461\u3001\u2462\u53ca\u3073\u2465\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f 200 \u4e07\u5186\u672a\u6e80\uff09\u306e\u5834\u5408\u306b\u306f\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u4fa1\u984d\u306e\u5272\u5408\u304c 50\uff05\u4ee5\u4e0a\uff08\u8868\u2461\u53ca\u3073\u2462\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f 75\uff05\u4ee5\u4e0a\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u5ef6\u7d0d\u671f\u9593\u306f\u3001\u5ef6\u7d0d\u7a0e\u984d\u3092 10 \u4e07\u5186\u3067\u9664\u3057\u3066\u5f97\u305f\u6570\uff08\uff11\u672a\u6e80\u306e\u7aef\u6570\u306f\u3001\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002\uff09\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570\u3092\u9650\u5ea6\u3068\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 8pt;\">\u203b2 \u307e\u305f\u3001\u8868\u2462\u53ca\u3073\u2465\u306e\u3046\u3061\u5f93\u6765\u306e\u7279\u5b9a\u68ee\u6797\u7d4c\u55b6\u8a08\u753b\u53c8\u306f\u5e73\u621014\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u5e02\u753a\u6751\u9577\u7b49\u304b\u3089\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u68ee\u6797\u7d4c\u55b6\u8a08\u753b\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306b\u5bfe\u5fdc\u3059\u308b\u5834\u5408\u306f\u3001\u5ef6\u7d0d\u671f\u9593\uff08\u6700\u9ad8\uff09\u304c 40 \u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4211.htm\" target=\"_blank\" rel=\"noopener\">No.4211\u2003\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e\u306e\u5ef6\u7d0d\u306e\u624b\u5f15<\/a>\u3088\u308a\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<p>\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e\u306e\u5ef6\u7d0d\u306e\u624b\u5f15<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u3067\u304d\u305f\u5834\u5408\u306f\u3001\u300c\u7e70\u308a\u4e0a\u3052\u8fd4\u6e08\u300d\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u65e9\u3081\u306b\u8fd4\u6e08\u3059\u308c\u3070\u3001\u305d\u306e\u5206\u3060\u3051\u5229\u5b50\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"avub7c7bz78j8a0bvw388\">1-3.\u3010\u5229\u5b50\u7a0e\u3011\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308b<\/h3>\n<p><strong>\u5ef6\u7d0d\u671f\u9593\u4e2d\u306f\u3001\u5229\u606f\u306b\u3042\u305f\u308b\u300c\u5229\u5b50\u7a0e\u300d\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5229\u5b50\u7a0e\u306f\u3001\u8ca1\u7523\u306b\u5360\u3081\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u5272\u5408\u306b\u3088\u308a\u5909\u52d5\u3057\u307e\u3059\u3002<br \/>\n\u672c\u6765\u306e\u7a0e\u7387\u306f\u3001\u4e0b\u306e\u8868\u306e\u5ef6\u7d0d\u5229\u5b50\u7a0e\u5272\u5408\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u901a\u308a\u3001\u5e741.2\uff05\u301c6.0\uff05\u7b49\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u73fe\u5728\u306e\u4f4e\u91d1\u5229\u306e\u72b6\u6cc1\u4e0b\u3067\u306f\u300c\u7279\u4f8b\u5272\u5408\u300d\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #e25041;\">\u203b\u7279\u4f8b\u5272\u5408\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u7279\u4f8b\u5272\u5408\u00a0= \u5ef6\u7d0d\u5229\u5b50\u7a0e\u5272\u5408 \u00d7 \u5ef6\u7d0d\u7279\u4f8b\u57fa\u6e96\u5272\u5408 \/\u00a07.3\uff05<\/span><br \/>\n<span style=\"color: #e25041;\">\u4e0b\u306e\u8868\u306e\u300c\u7279\u4f8b\u5272\u5408\u300d\u306f\u3001\u4ee4\u548c7\u5e741\u67081\u65e5\u73fe\u5728\u306e\u300c\u5ef6\u7d0d\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u300d0.9\u30d1\u30fc\u30bb\u30f3\u30c8\u3067\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<strong>\u300c\u5ef6\u7d0d\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u300d\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u8868\u306e\u300c\u7279\u4f8b\u5272\u5408\u300d\u3082\u5909\u52d5\u3057\u307e\u3059\u306e\u3067\u3001\u5ef6\u7d0d\u7533\u8acb\u306e\u969b\u306f\u3001\u6700\u65b0\u306e\u6570\u5b57\u3092\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" target=\"_blank\" rel=\"noopener\">\u5ef6\u6ede\u7a0e\u306e\u5272\u5408<\/a><\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"165\" \/>\n<col width=\"165\" \/>\n<col width=\"76\" \/>\n<col width=\"71\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"vertical-align: middle; text-align: center;\">\u4e0d\u52d5\u7523\u7b49\u306e\u5272\u5408<\/th>\n<th style=\"vertical-align: middle; text-align: center; width: 47.8516%;\">\u533a\u5206<\/th>\n<th style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">\u5ef6\u7d0d\u5229\u5b50\u7a0e\u5272\u5408(\u5e74\u5272\u5408)<\/th>\n<th style=\"vertical-align: middle; text-align: center; width: 14.9495%;\"><strong>\u7279\u4f8b\u5272\u5408<\/strong><strong><span style=\"color: #e25041;\"><strong>\u203b<\/strong><\/span><\/strong><\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"3\" style=\"vertical-align: middle; width: 18.1885%;\">75%\u4ee5\u4e0a\u306e\u5834\u5408<\/td>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2460\u52d5\u7523\u7b49\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">5.40%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.6\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2461\u4e0d\u52d5\u7523\u7b49\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d\uff08\u2462\u3092\u9664\u304f\u3002\uff09<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">3.60%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.4\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2462\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306e\u5272\u5408\u304c20%\u4ee5\u4e0a\u306e\u5834\u5408\u306e\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">1.20%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.1\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"3\" style=\"vertical-align: middle; width: 18.1885%;\">50%\u4ee5\u4e0a75%\u672a\u6e80\u306e\u5834\u5408<\/td>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2463\u52d5\u7523\u7b49\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">5.40%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.6\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2464\u4e0d\u52d5\u7523\u7b49\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d\uff08\u2465\u3092\u9664\u304f\u3002\uff09<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">3.60%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.4\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2465\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306e\u5272\u5408\u304c20%\u4ee5\u4e0a\u306e\u5834\u5408\u306e\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">1.20%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.1\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"4\" style=\"vertical-align: middle; width: 18.1885%;\">50%\u672a\u6e80\u306e\u5834\u5408<\/td>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2466\u4e00\u822c\u306e\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d\uff08\u2467\u3001\u2468\u53ca\u3073\u2469\u3092\u9664\u304f\u3002\uff09<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">6.00%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.7\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2467\u7acb\u6728\u306e\u5272\u5408\u304c30%\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u7acb\u6728\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d\uff08\u2469\u3092\u9664\u304f\u3002\uff09<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">4.80%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.5\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2468\u7279\u5225\u7dd1\u5730\u4fdd\u5168\u5730\u533a\u7b49\u5185\u306e\u571f\u5730\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">4.20%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\"><strong>0.5\uff05<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 47.8516%;\">\u2469\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306e\u5272\u5408\u304c20%\u4ee5\u4e0a\u306e\u5834\u5408\u306e\u68ee\u6797\u8a08\u753b\u7acb\u6728\u306b\u4fc2\u308b\u5ef6\u7d0d\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle; text-align: center; width: 18.9453%;\">1.20%<\/td>\n<td style=\"vertical-align: middle; width: 14.9495%; text-align: center;\">\n<div style=\"text-align: center;\"><strong>0.1\uff05<\/strong><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4211.htm\" target=\"_blank\" rel=\"noopener\">No.4211\u2003\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d<\/a>\u3088\u308a\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<p>\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e\u306e\u5ef6\u7d0d\u306e\u624b\u5f15<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"8jpitlxx05q8om4t0v89d8\">2.\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306f\u8ab0\u3067\u3082\u4f7f\u3048\u308b\u5236\u5ea6\u3067\u306f\u306a\u3044<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306f\u8ab0\u3067\u3082\u4f7f\u3048\u308b\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u30b0\u30e9\u30d5\u304c\u793a\u3059\u901a\u308a\u3001<strong>\u5ef6\u7d0d\u306e\u7533\u8acb\u30fb\u8a31\u53ef\u4ef6\u6570\u306f\u3068\u3082\u306b\u3001\u8fd1\u5e74\u4f4e\u3044\u6c34\u6e96\u3067\u63a8\u79fb<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/06\/f6bcwac59y-c558c16dba1a.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/jokyo\/02.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u51e6\u7406\u72b6\u6cc1\u7b49<\/a>\u3088\u308a\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621018\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066<strong>\u5ef6\u7d0d\u30fb\u7269\u7d0d\u306b\u4fc2\u308b\u5be9\u67fb\u57fa\u6e96\u304c\u5927\u5e45\u306b\u53b3\u683c\u5316<\/strong>\u3055\u308c\u305f\u3053\u3068\u304c\u5927\u304d\u306a\u539f\u56e0\u3067\u3059\u3002\u307b\u304b\u306b\u3082\u91d1\u5229\u306e\u4f4e\u4e0b\u3001\u6c11\u9593\u91d1\u878d\u6a5f\u95a2\u306e\u76f8\u7d9a\u7a0e\u30ed\u30fc\u30f3\u304c\u666e\u53ca\u3057\u3066\u304d\u305f\u3053\u3068\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5ef6\u7d0d\u306f\u3001\u8907\u96d1\u306a\u7533\u8acb\u624b\u7d9a\u304d\u3092\u3057\u305f\u4e0a\u3067\u3001\u300c\u91d1\u92ad\u4e00\u62ec\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u300d\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u4f7f\u3046\u3053\u3068\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u969b\u3001<a href=\"#k1u6t2ashpr0vgy27sh0kk\" target=\"_self\">1-1.<\/a>\u3067\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u8ca1\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u7533\u8acb\u3059\u308b\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3082\u542b\u3081\u3066\u3001\u9810\u8caf\u91d1\u306f\u3082\u3061\u308d\u3093\u3001\u63db\u4fa1\u5bb9\u6613\u306a\u8ca1\u7523\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u306e\u8abf\u67fb\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u3067\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"gb9cq2xkeov2j25rz3xkhs\">3.\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3092\u691c\u8a0e\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3092\u691c\u8a0e\u3059\u308b\u306e\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u5f53\u3066\u306f\u307e\u308b\u3001\u3082\u3057\u304f\u306f\u5f53\u3066\u306f\u307e\u308a\u305d\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u65e9\u3081\u306b\u5ef6\u7d0d\u7533\u8acb\u306e\u6e96\u5099\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u76f8\u7d9a\u8ca1\u7523\u306e\u307b\u3068\u3093\u3069\u304c\u300c\u4e0d\u52d5\u7523\u300d<\/strong>\u3067\u3001<strong>\u3059\u3050\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044<\/strong>\u30b1\u30fc\u30b9<\/li>\n<li><strong>\u76f8\u7d9a\u8ca1\u7523\u306e\u307b\u3068\u3093\u3069\u304c\u300c\u975e\u4e0a\u5834\u682a\u5f0f\uff08\u81ea\u793e\u682a\uff09\u300d<\/strong>\u3067\u3001<strong>\u3059\u3050\u306b\u63db\u91d1\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044<\/strong>\u30b1\u30fc\u30b9<\/li>\n<li>\u76f8\u7d9a\u7a0e\u3092\u4e00\u62ec\u3067\u652f\u6255\u3046\u3068\u3001<strong>\u76f8\u7d9a\u4eba\u306e\u751f\u6d3b\u3084\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u96e3\u3057\u304f\u306a\u308b<\/strong>\u30b1\u30fc\u30b9<\/li>\n<li><strong>\u76f8\u7d9a\u4eba\u81ea\u8eab\u306e\u9810\u8caf\u91d1\u7b49\u3092\u5408\u308f\u305b\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u3092\u4e00\u62ec\u3067\u6255\u3044\u304d\u308c\u306a\u3044<\/strong>\u30b1\u30fc\u30b9<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"b7mc2e40nckpuz9xzw469\">4.\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306f\u3001\u5927\u5207\u306a\u8ca1\u7523\u3092\u624b\u653e\u3055\u305a\u306b\u6e08\u3080\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5ef6\u7d0d\u304c\u3088\u3044\u306e\u304b\u3001\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u305f\u308a\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u3092\u4e00\u62ec\u6255\u3044\u3059\u308b\u65b9\u304c\u826f\u3044\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u3001<a href=\"#ctrzdtreersmeijit8vwr\" target=\"_self\">8\u7ae0<\/a>\u3067\u89e3\u8aac\u3059\u308b\u7269\u7d0d\u3092\u691c\u8a0e\u3059\u3079\u304d\u306a\u306e\u304b\u3001\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"width: 20.5729%; text-align: center;\">\u30e1\u30ea\u30c3\u30c8<\/th>\n<td style=\"width: 79.4271%;\">\n<ul>\n<li>\u5927\u5207\u306a\u8ca1\u7523\u3092<strong>\u58f2\u5374\u305b\u305a\u306b\u5b88\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li><strong>\u6700\u957720\u5e74\u306e\u9577\u671f\u306b\u308f\u305f\u308b\u5206\u5272\u6255\u3044\u304c\u53ef\u80fd<\/strong>\u306b\u306a\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 20.5729%; text-align: center;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/th>\n<td style=\"width: 79.4271%;\">\n<ul>\n<li><strong>\u5229\u606f\u306b\u3042\u305f\u308b\u300c\u5229\u5b50\u7a0e\u300d\u304c\u6bce\u5e74\u4e0a\u4e57\u305b\u3055\u308c\u3066\u652f\u6255\u7dcf\u984d\u304c\u5897\u3048\u308b<\/strong><\/li>\n<li>\u539f\u5247\u3068\u3057\u3066\u4e0d\u52d5\u7523\u306a\u3069\u306e<strong>\u300c\u62c5\u4fdd\u300d\u3092\u63d0\u4f9b\u3059\u308b\u3001<\/strong>\u76f8\u7d9a\u8ca1\u7523\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3082\u8abf\u67fb<\/strong>\u3055\u308c\u308b\u306a\u3069\u3001<strong>\u624b\u9593\u304c\u304b\u304b\u308b<\/strong><\/li>\n<li>\u5be9\u67fb\u671f\u9593\u306f3\u30ab\u6708\u4ee5\u5185\u3060\u304c\u3001\u6700\u95776\u30ab\u6708\u307e\u3067\u5ef6\u9577\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u5ef6\u7d0d\u304c\u8a31\u53ef\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u3082<strong>\u5229\u5b50\u7a0e\uff08\u5229\u606f\uff09<\/strong>\u304c\u8ab2\u3055\u308c\u308b<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u300c\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u7406\u7531\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u8a8d\u3081\u3089\u308c\u305f\u91d1\u984d\u307e\u3067\u3057\u304b\u3067\u304d\u306a\u3044<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"td1x5kzo1bn9iopr5k14u\">5.\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3092\u4f7f\u3046\u305f\u3081\u306e4\u3064\u306e\u8981\u4ef6<\/h2>\n<p>\u5ef6\u7d0d\u3092\u4f7f\u3046\u306b\u306f\u4ee5\u4e0b\u306e<strong>4\u3064\u306e\u8981\u4ef6<\/strong>\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; vertical-align: middle;\">\u8981\u4ef6\u2460<\/th>\n<td style=\"width: 88.151%;\"><a href=\"#can2u2v7ysii3gj8f1nloq\" target=\"_self\">\u76f8\u7d9a\u7a0e\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u3053\u3068<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; vertical-align: middle;\">\u8981\u4ef6\u2461<\/th>\n<td style=\"width: 88.151%;\"><a href=\"#k2iynpef6jdlj1h6lcbp4s\" target=\"_self\">\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u3068\u3059\u308b\u4e8b\u7531\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; vertical-align: middle;\">\u8981\u4ef6\u2462<\/th>\n<td style=\"width: 88.151%;\"><a href=\"#ixz9k51secku66wqxf934s\" target=\"_self\">\u5ef6\u7d0d\u7a0e\u984d\u304a\u3088\u3073\u5229\u5b50\u7a0e\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; vertical-align: middle;\">\u8981\u4ef6\u2463<\/th>\n<td style=\"width: 88.151%;\"><a href=\"#b6ng5xq4r5lnn2bete40z7\" target=\"_self\">\u5ef6\u7d0d\u7533\u8acb\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u671f\u9650\u307e\u305f\u306f\u7d0d\u4ed8\u3059\u3079\u304d\u65e5\uff08\u5ef6\u7d0d\u7533\u8acb\u671f\u9650\uff09\u307e\u3067\u306b\u3001\u5ef6\u7d0d\u7533\u8acb\u66f8\u306b\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"background-color: #fffdfa; word-spacing: normal;\">\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"can2u2v7ysii3gj8f1nloq\">5-1.\u76f8\u7d9a\u7a0e\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u3053\u3068<\/h3>\n<p>1\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001\u7d0d\u3081\u308b\u3079\u304d<strong>\u76f8\u7d9a\u7a0e\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7533\u8acb\u3059\u308b\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u304c\u7d0d\u4ed8\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u304c10\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u5ef6\u7d0d\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"k2iynpef6jdlj1h6lcbp4s\"><strong>5-2.\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u3068\u3059\u308b\u4e8b\u7531<\/strong>\u304c\u3042\u308a\u3001\u304b\u3064\u3001<strong>\u305d\u306e\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b<\/strong>\u3053\u3068<\/h3>\n<p>2\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001<strong>\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u3068\u3059\u308b\u4e8b\u7531<\/strong>\u304c\u3042\u308a\u3001\u304b\u3064\u3001<strong>\u305d\u306e\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b<\/strong>\u3053\u3068<\/p>\n<p>\u300c\u5358\u306b\u624b\u5143\u306b\u91d1\u92ad\u3092\u6b8b\u3057\u3066\u304a\u304d\u305f\u3044\u304b\u3089\u300d\u3068\u3044\u3046\u7406\u7531\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u76f8\u7d9a\u8ca1\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u81ea\u8eab\u306e\u9810\u8caf\u91d1\u3001\u63db\u91d1\u53ef\u80fd\u306a\u8ca1\u7523\u306a\u3069\u3092\u5408\u308f\u305b\u3066\u3082\u3001\u3069\u3046\u3057\u3066\u3082\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u305f\u91d1\u984d\u5206\u3060\u3051\u304c\u3001\u5ef6\u7d0d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f<a href=\"https:\/\/pencii.jp\/edit-post\/13418#\">1-1.\u3010\u91d1\u984d\u3011\u5ef6\u7d0d\u3067\u304d\u308b\u306e\u306f\u300c\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u300d\u304c\u4e0a\u9650<\/a>\u3092\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/p>\n<h3 id=\"ixz9k51secku66wqxf934s\"><strong>5-3.\u5ef6\u7d0d\u7a0e\u984d\u304a\u3088\u3073\u5229\u5b50\u7a0e\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u3092\u63d0\u4f9b\u3059\u308b<\/strong>\u3053\u3068<\/h3>\n<p>3\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001<strong>\u5ef6\u7d0d\u3059\u308b\u7a0e\u984d\u3068\u3001\u305d\u308c\u306b\u304b\u304b\u308b\u5229\u5b50\u7a0e\u306e\u5408\u8a08\u984d\u306b\u898b\u5408\u3046\u3060\u3051\u306e\u300c\u62c5\u4fdd\u300d\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092<strong>\u4e21\u65b9\u3068\u3082\u6e80\u305f\u3059\u5834\u5408<\/strong>\u306f\u3001\u7279\u4f8b\u3068\u3057\u3066\u62c5\u4fdd\u306e\u63d0\u4f9b\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5ef6\u7d0d\u3059\u308b\u7a0e\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b<\/li>\n<li>\u5ef6\u7d0d\u3059\u308b\u671f\u9593\u304c3\u5e74\u4ee5\u4e0b<\/li>\n<\/ul>\n<p>\u5ef6\u7d0d\u304c\u8a31\u53ef\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u5ef6\u7d0d\u62c5\u4fdd\u3068\u306a\u308b\u8ca1\u7523\u304c\u6b21\u306e3\u3064\u306e\u8981\u4ef6\u3092\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u3010\u8981\u4ef6\u2460\u3011<\/strong><\/th>\n<td style=\"width: 83.9844%;\"><strong>\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e\u3067\u3042\u308b\u3053\u3068<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4f8b\uff1a\u56fd\u50b5\u30fb\u5730\u65b9\u50b5\u3001\u571f\u5730\u3001\u5efa\u7269\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u8a8d\u3081\u308b\u4fdd\u8a3c\u4eba\u306e\u4fdd\u8a3c\u306a\u3069<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u3010\u8981\u4ef6\u2461\u3011<\/strong><\/th>\n<td style=\"width: 83.9844%;\"><strong>\u62c5\u4fdd\u3068\u3057\u3066\u4e0d\u9069\u683c\u306a\u4e8b\u7531\u304c\u306a\u3044\u3053\u3068<\/strong><br \/>\n\u4f8b\uff1a\u9055\u6cd5\u5efa\u7bc9\u3084\u4fc2\u4e89\u4e2d\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u3010\u8981\u4ef6\u2462\u3011<\/strong><\/th>\n<td style=\"width: 83.9844%;\"><strong>\u5fc5\u8981\u62c5\u4fdd\u984d\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u3053\u3068<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u8ca1\u7523\u3054\u3068\u306b\u8a55\u4fa1\u5272\u5408\u304c\u6c7a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5fc5\u8981\u984d\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"background-color: #fffdfa; word-spacing: normal; font-size: 16px;\">\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u308b\u8ca1\u7523\u3001\u62c5\u4fdd\u3068\u3057\u3066\u4e0d\u9069\u683c\u306a\u8ca1\u7523\u3001\u5ef6\u7d0d\u306b\u4fc2\u308b\u5fc5\u8981\u62c5\u4fdd\u984d\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092<\/span><span style=\"font-size: 16px;\"><span style=\"word-spacing: normal;\">\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/span><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/001.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e\u306e\u5ef6\u7d0d\u306e\u624b\u5f15p.10<\/a><\/p>\n<h3 id=\"k9zx3wsr278w03j93a4ijo\"><span style=\"color: inherit; font-family: inherit; font-size: 24px; background-color: transparent; word-spacing: normal;\">5-4.\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u3001<\/span><strong style=\"color: inherit; font-family: inherit; font-size: 24px; background-color: transparent; word-spacing: normal;\">\u5ef6\u7d0d\u7533\u8acb\u66f8\u306b\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa<\/strong><span style=\"color: inherit; font-family: inherit; font-size: 24px; background-color: transparent; word-spacing: normal;\">\u3059\u308b\u3053\u3068<\/span><\/h3>\n<p>4\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u3001<strong>\u5ef6\u7d0d\u7533\u8acb\u66f8\u306b\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u306f\u3001<strong>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3067\u3042\u308b\u3001\u300c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5ef6\u7d0d\u7533\u8acb\u671f\u9650\u307e\u3067\u306b\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u63d0\u51fa\u671f\u9650\u5ef6\u9577\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u30011\u56de\u306b\u3064\u304d3\u304b\u6708\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u6700\u95776\u304b\u6708\u307e\u3067\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u524d\u8ff0\u306e\u901a\u308a\u3001\u6e96\u5099\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u52d5\u304d\u51fa\u3059\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u7ae0<a href=\"#3ps0lwctuqwelypvtn0utn\" target=\"_self\">6.\u76f8\u7d9a\u7a0e\u3092\u5ef6\u7d0d\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"3ps0lwctuqwelypvtn0utn\">6.\u76f8\u7d9a\u7a0e\u3092\u5ef6\u7d0d\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u3092<strong>\u5ef6\u7d0d\u3059\u308b\u305f\u3081\u306e<\/strong><strong>\u5fc5\u8981\u66f8\u985e<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u5ef6\u7d0d\u306e\u7533\u8acb\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u6642\u306b\u304a\u3051\u308b\u4f4f\u6240\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u5fc5\u8981\u66f8\u985e\u306f\u25a0\u56fd\u7a0e\u5e81\u3000\u69d8\u5f0f\u96c6<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/yoshiki\/02.htm\" target=\"_blank\" rel=\"noopener\">\u5ef6\u7d0d\u30fb\u7269\u7d0d\u7533\u8acb\u66f8<\/a>\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><strong>\u5ef6\u7d0d\u7533\u8acb\u66f8<\/strong><\/th>\n<td style=\"width: 68.8314%;\">\n<ul>\n<li>\u5ef6\u7d0d\u3092\u5e0c\u671b\u3059\u308b\u7a0e\u984d\u3084\u671f\u9593\u3092\u8a18\u8f09\u3059\u308b\u66f8\u985e<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th><strong>\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u7406\u7531\u66f8<\/strong><\/th>\n<td style=\"width: 68.8314%;\">\n<ul>\n<li>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u3001\u7533\u8acb\u8005\u81ea\u8eab\u306e\u8ca1\u7523\u304c\u3044\u304f\u3089\u3042\u308a\u3001\u306a\u305c\u4e00\u62ec\u3067\u6255\u3048\u306a\u3044\u306e\u304b\u3001\u6255\u3048\u306a\u3044\u91d1\u984d\u306e\u7b97\u51fa\u6839\u62e0\u7b49\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u8a18\u8f09\u3057\u305f\u66f8\u985e<\/li>\n<li>\u73fe\u9810\u91d1\u3001\u63db\u4fa1\u5bb9\u6613\u306a\u8ca1\u7523\u3001\u751f\u6d3b\u8cbb\u3001\u4e8b\u696d\u7d4c\u8cbb\u7b49\u306e\u6839\u62e0\u8cc7\u6599\u3068\u306a\u308b\u8cc7\u6599\u3092\u6dfb\u4ed8\u3059\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u5ef6\u7d0d\u7533\u8acb\u66f8\u5225\u7d19<\/p>\n<\/th>\n<td style=\"width: 68.8314%;\">\n<ul>\n<li><span style=\"font-size: medium; color: #383838;\">\u62c5\u4fdd\u76ee\u9332\u53ca\u3073\u62c5\u4fdd\u63d0\u4f9b\u66f8<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u4e0d\u52d5\u7523\u7b49\u306e\u8ca1\u7523\u306e\u660e\u7d30\u66f8<\/th>\n<td style=\"width: 68.8314%;\">\u203b\u4e0d\u52d5\u7523\u7b49\u306e\u4fa1\u984d\u306e\u5272\u5408\u304c75\uff05\u672a\u6e80\u306e\u5834\u5408\u306f\u63d0\u51fa\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<th>\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e<\/th>\n<td style=\"width: 68.8314%;\">\n<ul>\n<li>\u62c5\u4fdd\u306b\u3059\u308b\u8ca1\u7523\u306e\u76ee\u9332\u3084\u3001\u767b\u8a18\u7c3f\u8b04\u672c\uff08\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff09\u306a\u3069<br \/>\n\u203b\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u300e\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u63d0\u51fa\u671f\u9650\u5ef6\u9577\u5c4a\u51fa\u66f8\u300f\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"0ihgyrjvq96hbetskm2ggl4\">7.\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u7533\u8acb\u304b\u3089\u8a31\u53ef\u30fb\u5374\u4e0b\u307e\u3067\u306e\u5be9\u67fb\u671f\u9593\u306f\u539f\u52473\u304b\u6708\u4ee5\u5185<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u7533\u8acb\u304b\u3089\u8a31\u53ef\u30fb\u5374\u4e0b\u307e\u3067\u306e\u5be9\u67fb\u671f\u9593\u306f\u539f\u52473\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002<\/strong><\/p>\n<p>\u539f\u52473\u304b\u6708\u4ee5\u5185\u3067\u3059\u304c\u3001\u62c5\u4fdd\u306e\u8abf\u67fb\u306a\u3069\u3067\u6700\u95776\u304b\u6708\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\u3001\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5374\u4e0b\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u5229\u5b50\u7a0e\u3068\u3001\u5374\u4e0b\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u5ef6\u6ede\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"ctrzdtreersmeijit8vwr\">8. \u5ef6\u7d0d\u3067\u3082\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306f\u3001\u7269\u7d0d\u3092\u7533\u8acb\u3067\u304d\u308b<\/h2>\n<p>\u5ef6\u7d0d\u3067\u3082\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306f\u3001\u7269\u7d0d\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7269\u7d0d\u306e\u7533\u8acb\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e4\u3064\u3067\u3059<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u3082\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u304c\u5b9a\u3081\u3089\u308c\u305f\u7a2e\u985e\u306e\u8ca1\u7523\u3067\u7533\u8acb\u9806\u4f4d\u306b\u3088\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u300e\u7269\u7d0d\u7533\u8acb\u66f8\u300f\u53ca\u3073\u300e\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u300f\u3092\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/li>\n<li>\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u304c\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u7269\u7d0d\u306f\u3001\u3042\u304f\u307e\u3067\u3082<u>\u5ef6\u7d0d\u304c\u96e3\u3057\u3044\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306e\u307f\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6<\/u>\u3067\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5ef6\u7d0d\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u3082\u306e\u306e\u3001\u305d\u306e\u5f8c\u306e\u72b6\u6cc1\u306e\u5909\u5316\u306b\u3088\u308a\u3001\u5ef6\u7d0d\u6761\u4ef6\u306e\u5909\u66f4\u3092\u884c\u3063\u3066\u3082\u3001\u5ef6\u7d0d\u304c\u96e3\u3057\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7d0d\u4ed8\u304c\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u308910\u5e74\u4ee5\u5185\u306e\u7533\u8acb\u306b\u3088\u308a\u3001\u5ef6\u7d0d\u304b\u3089\u7269\u7d0d\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff08\u7279\u5b9a\u7269\u7d0d\uff09<\/p>\n<p>\u7269\u7d0d\u5236\u5ea6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4214.htm\" target=\"_blank\" rel=\"noopener\">No.4214\u2003\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d<\/a><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-payment-in-kind\">\u76f8\u7d9a\u7a0e\u306f\u300c\u7269\u7d0d\u300d\u3067\u304d\u308b\uff1f<\/a><\/p>\n<h2 id=\"ww8md1j85tnoergoisdwog\">9.\u307e\u3068\u3081<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3068\u306f\u91d1\u92ad\u4e00\u62ec\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6700\u957720\u5e74\u306e\u5206\u5272\u6255\u3044\u306b\u3067\u304d\u308b\u4fbf\u5229\u306a\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3001\u62c5\u4fdd\u63d0\u4f9b\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u306a\u3069\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5ef6\u7d0d\u306e\u7533\u8acb\u624b\u7d9a\u304d\u306f\u3001\u624b\u6301\u3061\u306e\u8ca1\u7523\u3084\u751f\u6d3b\u8cbb\u7b49\u306e\u53b3\u5bc6\u306a\u8a08\u7b97\u3001\u62c5\u4fdd\u95a2\u4fc2\u66f8\u985e\u306e\u7528\u610f\u306a\u3069\u3001<span 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