{"id":7826,"date":"2026-07-09T10:00:24","date_gmt":"2026-07-09T01:00:24","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7826"},"modified":"2026-07-08T14:56:06","modified_gmt":"2026-07-08T05:56:06","slug":"tax-extension-collateral","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-extension-collateral","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u62c5\u4fdd\uff5c\u9078\u5b9a\u306e3\u3064\u306e\u8981\u4ef6\u3084\u5fc5\u8981\u66f8\u985e\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3092\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u62c5\u4fdd\u306f\u5fc5\u8981\u306a\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u5ef6\u7d0d\u306e\u62c5\u4fdd\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u3069\u3093\u306a\u6761\u4ef6\u304c\u3042\u308b\u306e\u3060\u308d\u3046\u300d<br \/>\n\u300c\u62c5\u4fdd\u63d0\u4f9b\u306e\u969b\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u306a\u306e\u3060\u308d\u3046\u304b\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u69d8\u306f\u305d\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\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u4e00\u62ec\u30fb\u73fe\u91d1\u300d\u3067\u7d0d\u3081\u308b\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/u><br \/>\n\u3057\u304b\u3057\u3001\u4e00\u5ea6\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306f\u3001<u>\u4f8b\u5916\u3068\u3057\u3066\u5206\u5272\u6255\u3044\u304c\u8a8d\u3081\u3089\u308c\u308b\u300c\u5ef6\u7d0d\uff08\u3048\u3093\u306e\u3046\uff09\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><span style=\"color: #e25041;\"><strong>100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5ef6\u7d0d\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u300c\u62c5\u4fdd\uff08\u305f\u3093\u307d\uff09\u300d\u3092\u51fa\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u62c5\u4fdd\u306f\u4f55\u3067\u3082\u826f\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4ee5\u4e0b3\u3064\u306e\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u8981\u4ef6\u2460<\/th>\n<td style=\"width: 84.7656%;\">\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e\u3067\u3042\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u8981\u4ef6\u2461<\/th>\n<td style=\"width: 84.7656%;\">\u62c5\u4fdd\u3068\u3057\u3066\u4e0d\u9069\u683c\u306a\u4e8b\u7531\u304c\u306a\u3044\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u8981\u4ef6\u2462<\/th>\n<td style=\"width: 84.7656%;\">\u5fc5\u8981\u62c5\u4fdd\u984d\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u30013\u3064\u306e\u8981\u4ef6\u3084\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u672c\u8a18\u4e8b\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3084\u62c5\u4fdd\u9078\u5b9a\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>\uff08p.9\uff09<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-deferred-payment\" target=\"_blank\" rel=\"noopener\">\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<\/a><\/p>\n<h2 id=\"lzwomxx4ttu7k7xrqnxo\">1.\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306b\u306f\u62c5\u4fdd\u306e\u63d0\u4f9b\u304c\u5fc5\u8981<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306b\u306f\u62c5\u4fdd\u306e\u63d0\u4f9b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u305f\u5ef6\u7d0d\u306e4\u3064\u306e\u8981\u4ef6\u306e3\u3064\u76ee\u306b\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\uff083\uff09\u2003<strong>\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\u3002<\/strong><br \/>\n\u305f\u3060\u3057\u3001\u5ef6\u7d0d\u7a0e\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u304b\u3064\u3001\u5ef6\u7d0d\u671f\u9593\u304c3\u5e74\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u62c5\u4fdd\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\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><\/p>\n<\/blockquote>\n<p>\u5ef6\u7d0d\u7a0e\u984d\u3068\u306f\u3001\u7d0d\u3081\u308b\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u624b\u5143\u8cc7\u91d1\u3067\u4e00\u62ec\u7d0d\u4ed8\u3067\u304d\u308b\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3055\u308c\u305f\u7a0e\u984d\u306e\u3053\u3068\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u5229\u5b50\u7a0e\u3068\u306f\u3001\u7a0e\u91d1\u3092\u5206\u5272\u6255\u3044\uff08\u5ef6\u7d0d\uff09\u3059\u308b\u671f\u9593\u306b\u5fdc\u3058\u3066\u3001\u5229\u606f\u306e\u3088\u3046\u306b\u672c\u6765\u306e\u7a0e\u91d1\u306b\u4e0a\u4e57\u305b\u3057\u3066\u652f\u6255\u3046\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/span><br \/>\n\u5ef6\u7d0d\u306e\u969b\u306f\u3001\u305d\u308c\u3089\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u3092\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u5fc5\u8981\u62c5\u4fdd\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#1u6a13zmi4ubu0w2dr10un\" target=\"_self\">2-3-1.\u5fc5\u8981\u62c5\u4fdd\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"iedxyjw1mko2y713vnfpvd\">\u3010\u4f8b\u5916\u3011100\u4e07\u5186\u4ee5\u4e0b\u3001\u304b\u3064\u30013\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u62c5\u4fdd\u4e0d\u8981<\/h3>\n<p>\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092<strong><u>\u4e21\u65b9\u3068\u3082<\/u>\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\u304c<u>100\u4e07\u5186\u4ee5\u4e0b<\/u><\/li>\n<li>\u5ef6\u7d0d\u3059\u308b\u671f\u9593\u304c<u>3\u5e74\u4ee5\u4e0b<\/u><\/li>\n<\/ul>\n<h2 id=\"oczrnb7w7uegxbz7cdvlke\">2.\u5ef6\u7d0d\u62c5\u4fdd\u306e\u9078\u5b9a\uff5c3\u3064\u306e\u8981\u4ef6<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\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<u>\u3059\u3079\u3066<\/u>\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\"><strong>\u3010\u8981\u4ef6\u2460\u3011<\/strong><\/th>\n<td style=\"text-align: left; width: 654.234px;\"><a href=\"#9njd17whfog7lygmez9efg\" target=\"_self\"><strong>\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e\u3067\u3042\u308b\u3053\u3068<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\"><strong>\u3010\u8981\u4ef6\u2461\u3011<\/strong><\/th>\n<td style=\"text-align: left; width: 654.234px;\"><a href=\"#8vg1tvo9pcj1829c5puhqbi\" target=\"_self\"><strong>\u62c5\u4fdd\u3068\u3057\u3066\u4e0d\u9069\u683c\u306a\u4e8b\u7531\u304c\u306a\u3044\u3053\u3068<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\"><strong>\u3010\u8981\u4ef6\u2462\u3011<\/strong><\/th>\n<td style=\"text-align: left; width: 654.234px;\"><a href=\"#lzp3v8bpiql52jwj3j6zkf\" target=\"_self\"><strong>\u5fc5\u8981\u62c5\u4fdd\u984d\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u3053\u3068<\/strong><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6b21\u7ae0\u4ee5\u964d\u3067\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"9njd17whfog7lygmez9efg\">2-1.\u3010\u8981\u4ef6\u2460\u3011\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e\u3067\u3042\u308b\u3053\u3068<\/h3>\n<p>1\u3064\u76ee\u306e\u8981\u4ef6\u306f<strong>\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e\u3067\u3042\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u3078\u51fa\u3059\u62c5\u4fdd\u306f\u3001\u500b\u4eba\u306e\u5224\u65ad\u3067\u3069\u3093\u306a\u8ca1\u7523\u3067\u3082\u81ea\u7531\u306b\u9078\u3079\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4e07\u304c\u4e00\u306e\u3068\u304d\u306b\u56fd\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u304a\u91d1\u306b\u63db\u3048\u3089\u308c\u308b\u3088\u3046\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u304c\u7d30\u304b\u304f\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u5177\u4f53\u7684\u306b\u306f\u4e0b\u306e\u8868\u306e\u8ca1\u7523\u3067\u3059\u3002<\/span><br \/>\n\u3053\u306e\u4e2d\u304b\u3089\u53ef\u80fd\u306a\u9650\u308a\u51e6\u5206\u304c\u5bb9\u6613\u3067\u3042\u3063\u3066\u3001\u304b\u3064\u3001\u4fa1\u984d\u306e\u5909\u52d5\u306e\u304a\u305d\u308c\u304c\u5c11\u306a\u3044\u3082\u306e\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 8.9844%;\">1<\/th>\n<td style=\"vertical-align: bottom; width: 90.8854%;\"><strong>\u56fd\u50b5\u53ca\u3073\u5730\u65b9\u50b5<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 8.9844%;\">2\u203b<\/th>\n<td style=\"vertical-align: bottom; width: 90.8854%;\">\n<p><strong>\u793e\u50b5<\/strong>\uff08\u7279\u5225\u306e\u6cd5\u5f8b\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u304c\u767a\u884c\u3059\u308b\u50b5\u5238\u3092\u542b\u3080\u3002\uff09<br \/>\n\u305d\u306e\u4ed6\u306e\u6709\u4fa1\u8a3c\u5238\u3067\u7a0e\u52d9\u7f72\u9577\u7b49\u304c\u78ba\u5b9f\u3068\u8a8d\u3081\u308b\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 8.9844%;\">3<\/th>\n<td style=\"vertical-align: bottom; width: 90.8854%;\"><strong>\u571f\u5730<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 8.9844%;\">4<\/th>\n<td style=\"vertical-align: bottom; width: 90.8854%;\">\n<p><strong>\u5efa\u7269<\/strong>\u3001<strong>\u7acb\u6728<\/strong>\u53ca\u3073\u767b\u8a18\u30fb\u767b\u9332\u3055\u308c\u308b<strong>\u8239\u8236\u3001\u98db\u884c\u6a5f\u3001\u56de\u8ee2\u7ffc\u822a\u7a7a\u6a5f\u3001\u81ea\u52d5\u8eca\u3001\u5efa\u8a2d\u6a5f\u68b0<\/strong>\u3067\u3001\u4fdd\u967a\u306b\u9644\u3057\u305f\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 8.9844%;\">5<\/th>\n<td style=\"vertical-align: bottom; width: 90.8854%;\">\n<p>\u9244\u9053\u8ca1\u56e3\u3001\u5de5\u5834\u8ca1\u56e3\u3001\u9271\u696d\u8ca1\u56e3\u3001\u8ecc\u9053\u8ca1\u56e3\u3001\u904b\u6cb3\u8ca1\u56e3\u3001\u6f01\u696d\u8ca1\u56e3\u3001\u6e2f\u6e7e\u904b\u9001\u4e8b\u696d\u8ca1\u56e3\u3001\u9053\u8def\u4ea4\u901a\u4e8b\u696d\u8ca1\u56e3\u53ca\u3073\u89b3\u5149\u65bd\u8a2d\u8ca1\u56e3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 8.9844%;\">6<\/th>\n<td style=\"vertical-align: bottom; width: 90.8854%;\">\n<p>\u7a0e\u52d9\u7f72\u9577\u7b49\u304c\u78ba\u5b9f\u3068\u8a8d\u3081\u308b<strong>\u4fdd\u8a3c\u4eba\u306e\u4fdd\u8a3c<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\uff12\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u3046\u3061\u3001\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u2460\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u307b\u3068\u3093\u3069\u304c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u3067\u3001\u304b\u3064\u3001\u5f53\u8a72\u682a\u5f0f\u4ee5\u5916\u306b\u5ef6\u7d0d\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3059\u3079\u304d\u9069\u5f53\u306a\u8ca1\u7523\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u53c8\u306f\u2461\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u4ee5\u5916\u306b\u8ca1\u7523\u306f\u3042\u308b\u304c\u3001\u305d\u306e\u8ca1\u7523\u304c\u4ed6\u306e\u50b5\u52d9\u306e\u62c5\u4fdd\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5ef6\u7d0d\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u306e\u304c\u9069\u5f53\u3067\u306f\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"qi18oyi4fbljsto1q09ova\">\u203b\u7b2c\u4e09\u8005\u306e\u6240\u6709\u3059\u308b\u8ca1\u7523\u3082\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h4>\n<p><u>\u7b2c\u4e09\u8005\u306e\u6240\u6709\u3059\u308b\u8ca1\u7523\u3082\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u59bb\u304c\u76f8\u7d9a\u7a0e\u3092\u5ef6\u7d0d\u3059\u308b\u305f\u3081\u306b\u3001\u592b\u540d\u7fa9\u306e\u571f\u5730\u3092\u62c5\u4fdd\u306b\u5dee\u3057\u51fa\u3059\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u305d\u306e\u5834\u5408\u306f\u6240\u6709\u8005\u672c\u4eba\u304c\u540c\u610f\u3057\u3066\u3044\u308b\u8a3c\u660e\u3068\u3057\u3066\u300c\u627f\u8afe\u66f8\u300d\u3084\u5370\u9451\u8a3c\u660e\u66f8\u306a\u3069\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"8vg1tvo9pcj1829c5puhqbi\">2-2.\u3010\u8981\u4ef6\u2461\u3011\u62c5\u4fdd\u3068\u3057\u3066\u4e0d\u9069\u683c\u306a\u4e8b\u7531\u304c\u306a\u3044\u3053\u3068<span class=\"fr-marker\" style=\"display: none; line-height: 0;\">\u200b<\/span><span class=\"fr-marker\" style=\"display: none; line-height: 0;\">\u200b<\/span><\/h3>\n<p>2\u3064\u76ee\u306e\u8981\u4ef6\u306f<strong>\u62c5\u4fdd\u3068\u3057\u3066\u4e0d\u9069\u683c\u306a\u4e8b\u7531\u304c\u306a\u3044\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p><u>\u3055\u304d\u307b\u3069\u7d39\u4ecb\u3057\u305f\u300c\u62c5\u4fdd\u306b\u3067\u304d\u308b\u8ca1\u7523\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u8ca1\u7523\u81ea\u4f53\u306b\u30c8\u30e9\u30d6\u30eb\u3084\u554f\u984c\u304c\u3042\u308b\u5834\u5408\u306f\u62c5\u4fdd\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u3082\u306e\u306f\u62c5\u4fdd\u3068\u3057\u3066\u4e0d\u9069\u683c\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">1<\/th>\n<td style=\"vertical-align: bottom; width: 92.1875%;\">\n<p>\u6cd5\u4ee4\u4e0a\u62c5\u4fdd\u6a29\u306e\u8a2d\u5b9a\u53c8\u306f\u51e6\u5206\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">2<\/th>\n<td style=\"vertical-align: bottom; width: 92.1875%;\">\n<p>\u9055\u6cd5\u5efa\u7bc9\u3001\u571f\u5730\u306e\u9055\u6cd5\u5229\u7528\u306e\u305f\u3081\u5efa\u7269\u9664\u53bb\u547d\u4ee4\u7b49\u304c\u3055\u308c\u3066\u3044\u308b\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">3<\/th>\n<td style=\"vertical-align: bottom; width: 92.1875%;\">\n<p>\u5171\u540c\u76f8\u7d9a\u4eba\u9593\u3067\u6240\u6709\u6a29\u3092\u4e89\u3063\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u4fc2\u4e89\u4e2d\u306e\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">4<\/th>\n<td style=\"vertical-align: bottom; width: 92.1875%;\">\n<p>\u58f2\u5374\u3067\u304d\u308b\u898b\u8fbc\u307f\u306e\u306a\u3044\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">5<\/th>\n<td style=\"vertical-align: bottom; width: 92.1875%;\">\n<p>\u5171\u6709\u8ca1\u7523\u306e\u6301\u5206\uff08\u5171\u6709\u8005\u5168\u54e1\u304c\u6301\u5206\u5168\u90e8\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3092\u9664\u304f\u3002\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">6<\/th>\n<td style=\"vertical-align: bottom; width: 92.1875%;\">\n<p>\u62c5\u4fdd\u306b\u4fc2\u308b\u56fd\u7a0e\u306e\u9644\u5e2f\u7a0e\u3092\u542b\u3080\u5168\u984d\u3092\u62c5\u4fdd\u3068\u3057\u3066\u3044\u306a\u3044\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">7<\/th>\n<td style=\"vertical-align: bottom; width: 92.1875%;\">\n<p>\u7b2c\u4e09\u8005\u53c8\u306f\u6cd5\u5b9a\u4ee3\u7406\u4eba\u7b49\u306e\u540c\u610f\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u3001\u305d\u306e\u540c\u610f\u304c\u5f97\u3089\u308c\u306a\u3044\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">8<\/th>\n<td style=\"vertical-align: bottom; width: 92.1875%;\">\u5916\u56fd\u682a\u5f0f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"lzp3v8bpiql52jwj3j6zkf\">2-3.\u3010\u8981\u4ef6\u2462\u3011\u5fc5\u8981\u62c5\u4fdd\u984d\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u3053\u3068<\/h3>\n<p>3\u3064\u76ee\u306e\u8981\u4ef6\u306f<strong>\u5fc5\u8981\u62c5\u4fdd\u984d\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<br \/>\n\u5fc5\u8981\u62c5\u4fdd\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u62c5\u4fdd\u306e\u898b\u7a4d\u4fa1\u984d\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"1u6a13zmi4ubu0w2dr10un\">2-3-1.\u5fc5\u8981\u62c5\u4fdd\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h4>\n<p><u>\u62c5\u4fdd\u306b\u3059\u308b\u8ca1\u7523\u306e\u4fa1\u5024\u306f\u3001\u3053\u308c\u304b\u3089\u5206\u5272\u3067\u652f\u6255\u3046\u7a0e\u91d1\u306e\u984d\u3088\u308a\u3082\u5927\u304d\u304f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/u><br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u6e80\u305f\u3059\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;\">\u62c5\u4fdd\u8ca1\u7523\u306e\u898b\u7a4d\u4fa1\u984d\u00a0<\/span><\/strong><span style=\"font-size: 18px;\"><strong>&gt;\u00a0\u5ef6\u7d0d\u7a0e\u984d\u00a0+\u00a0(\u7b2c1\u56de\u76ee\u306e\u5206\u7d0d\u671f\u9593\u306b\u304b\u304b\u308b\u5229\u5b50\u7a0e\u306e\u984d\u00d7<\/strong><\/span><strong><span style=\"font-size: 18px;\">3)<\/span><\/strong><strong>\u203b<\/strong><br \/>\n<span style=\"font-size: 14px;\">\u203b\u7b2c1\u56de\u76ee\u306e\u5206\u7d0d\u671f\u9593\u304c1\u5e74\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f1\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u305f\u984d<\/span><\/p>\n<\/div>\n<p>\n\u5229\u5b50\u7a0e\u306f\u5c06\u6765\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u306f\u3042\u3089\u304b\u3058\u3081\u5c11\u3057\u4f59\u88d5\u3092\u6301\u3063\u305f\u62c5\u4fdd\u306e\u4fa1\u5024\u3092\u6c42\u3081\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u5ef6\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u3001\u5229\u5b50\u7a0e\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-deferred-payment\" target=\"_blank\" rel=\"noopener\">\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<\/a><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-deferred-payment#1-1\" target=\"_blank\" rel=\"noopener\">1-1.\u3010\u91d1\u984d\u3011\u300c\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u300d\u304c\u4e0a\u9650<\/a>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-deferred-payment#1-3\" target=\"_blank\" rel=\"noopener\">1-3.\u3010\u5229\u5b50\u7a0e\u3011\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308b<\/a><\/p>\n<h4 id=\"jmsedwfbtcudocbzb0p5e\">2-3-2.\u62c5\u4fdd\u306e\u898b\u7a4d\u4fa1\u984d\u306f\u62c5\u4fdd\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u6c7a\u307e\u3063\u3066\u3044\u308b<\/h4>\n<p>\u62c5\u4fdd\u306e\u898b\u7a4d\u4fa1\u984d\u306f\u62c5\u4fdd\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><u>\u62c5\u4fdd\u3068\u3057\u3066\u5dee\u3057\u51fa\u3059\u8ca1\u7523\u306e\u4fa1\u5024\uff08\u898b\u7a4d\u4fa1\u984d\uff09\u306f\u3001\u3044\u307e\u5e02\u5834\u3067\u58f2\u308c\u308b\u4fa1\u683c\u304c\u305d\u306e\u307e\u307e\u8a8d\u3081\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5c06\u6765\u306e\u5024\u4e0b\u304c\u308a\u30ea\u30b9\u30af\u306a\u3069\u3092\u8003\u3048\u3066\u3001\u8ca1\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u62c5\u4fdd\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u901a\u308a\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: 20.7031%; vertical-align: middle; text-align: center;\">\u56fd\u50b5<\/th>\n<td style=\"width: 79.1667%;\">\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u5238\u9762\u91d1\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 20.7031%; vertical-align: middle; text-align: center;\">\u6709\u4fa1\u8a3c\u5238<\/th>\n<td style=\"width: 79.1667%;\">\n<p>\u5730\u65b9\u50b5\u3001\u793e\u50b5\u53ca\u3073\u682a\u5f0f\u305d\u306e\u4ed6\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u306f\u3001\u8a55\u4fa1\u306e8\u5272\u4ee5\u5185\u306b\u304a\u3044\u3066\u62c5\u4fdd\u63d0\u4f9b\u671f\u9593\u4e2d\u306b\u4e88\u60f3\u3055\u308c\u308b\u4fa1\u984d\u5909\u52d5\u3092\u8003\u616e\u3057\u305f\u91d1\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 20.7031%; vertical-align: middle; text-align: center;\">\u571f\u5730<\/th>\n<td style=\"width: 79.1667%;\">\n<p>\u6642\u4fa1\u306e8\u5272\u4ee5\u5185\u306b\u304a\u3044\u3066\u9069\u5f53\u3068\u8a8d\u3081\u308b\u91d1\u984d\uff08\u5efa\u7269\u304c\u3042\u308b\u5834\u5408\u3001\u501f\u5730\u6a29\u7b49\u76f8\u5f53\u984d\u304c\u6e1b\u984d\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 20.7031%; vertical-align: middle; text-align: center;\">\u5efa\u7269\u30fb\u7acb\u6728\u53ca\u3073<br \/>\n\u5404\u7a2e\u8ca1\u56e3<\/th>\n<td style=\"width: 79.1667%;\">\n<p>\u6642\u4fa1\u306e7\u5272\u4ee5\u5185\u306b\u304a\u3044\u3066\u62c5\u4fdd\u63d0\u4f9b\u671f\u9593\u4e2d\u306b\u4e88\u60f3\u3055\u308c\u308b\u4fa1\u984d\u306e\u6e1b\u8017\u7b49\u3092\u8003\u616e\u3057\u305f\u91d1\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 20.7031%; vertical-align: middle; text-align: center;\">\n<div>\u4fdd\u8a3c\u4eba\u306e\u4fdd\u8a3c<\/div>\n<\/th>\n<td style=\"width: 79.1667%;\">\n<p>\u5ef6\u7d0d\u7a0e\u984d\u304c\u4e0d\u5c65\u884c\uff08\u6ede\u7d0d\uff09\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u4fdd\u8a3c\u4eba\u304b\u3089\u5fb4\u53ce\uff08\u4fdd\u8a3c\u4eba\u306e\u8ca1\u7523\u3092\u6ede\u7d0d\u51e6\u5206\u306e\u4f8b\u306b\u3088\u308a\u63db\u4fa1\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u5f01\u6e08\u3092\u542b\u3080\u3002\uff09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u91d1\u984d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"myc6iyx0exdldilgj0eok\">3.\u5ef6\u7d0d\u62c5\u4fdd\u306e\u63d0\u4f9b\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p><strong>\u62c5\u4fdd\u63d0\u4f9b\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u7533\u8acb\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5ef6\u7d0d\u7533\u8acb\u66f8\u306b\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u7533\u544a\u671f\u9650\u307e\u3067\u306b<\/span>\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/u><br \/>\n\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>\u7269\u7d0d\u7533\u8acb\u66f8\u306a\u3069\u3001\u62c5\u4fdd\u63d0\u4f9b\u95a2\u9023\u66f8\u985e\u4ee5\u5916\u306e\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-deferred-payment#6\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u3092\u5ef6\u7d0d\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e<\/a><\/p>\n<h3 id=\"dj5lyuj4wk63fk4d5zgfj\">3-1.\u62c5\u4fdd\u3054\u3068\u306e\u5fc5\u8981\u66f8\u985e<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305d\u308c\u305e\u308c\u306e\u62c5\u4fdd\u306b\u306f\u3001\u62c5\u4fdd\u306b\u3067\u304d\u306a\u3044\u3082\u306e\u3084\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u624b\u7d9a\u304d\u3082\u305d\u308c\u305e\u308c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u7533\u8acb\u306e\u969b\u306f\u5fc5\u305a\u3001\u300c<\/span>\u56fd\u7a0e\u5e81\u00a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/001.pdf#page=25\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e\u306e\u5ef6\u7d0d\u306e\u624b\u5f15\u3000\u62c5\u4fdd\u63d0\u4f9b\u624b\u7d9a\u304d\u7b49\u306e\u4e00\u89a7\u8868<\/a>\u300d<span style=\"font-size: 16px; color: #333333;\">\u306e\u8a72\u5f53\u306e\u62c5\u4fdd\u306e\u6b04\u3092\u3054\u78ba\u8a8d\u4e0b\u3055\u3044\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u5ef6\u7d0d\u62c5\u4fdd\u8ca1\u7523\u306e\u63d0\u51fa\u66f8\u985e\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u66f8\u9762\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/5193\/data01\/015.xls\" target=\"_blank\" rel=\"noopener\">\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a>\u300d\u3092\u4f7f\u7528\u3057\u3001\u5fc5\u8981\u66f8\u985e\u306e\u4f5c\u6210\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"h41ecym366uv1sfnj8qy2p\">3-2.\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u306f\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><strong>\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u306f\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p><u>\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<\/u><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/5193\/data02\/103.doc\" target=\"_blank\" rel=\"noopener\"><u>\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u63d0\u51fa\u671f\u9650\u5ef6\u9577\u5c4a\u51fa\u66f8<\/u><\/a><u>\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<\/u><br \/>\n\u306a\u304a\u3001\u6700\u7d42\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u66f8\u985e\u306e\u63d0\u51fa\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5ef6\u7d0d\u7533\u8acb\u306f\u5374\u4e0b\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304b\u3089\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u3001<span style=\"font-size: 16px; color: #333333;\">\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u306e\u307f\u3067\u3059\u3002<\/span><\/span><br \/>\n<u>\u76f8\u7d9a\u7a0e\u7269\u7d0d\u7533\u8acb\u66f8\u3084\u3001\u7269\u7d0d\u8ca1\u7523\u76ee\u9332\u7b49\u306f\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u5ef6\u7d0d\u7533\u8acb\u3001\u7279\u306b\u3001\u62c5\u4fdd\u95a2\u4fc2\u66f8\u985e\u306e\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<h2 id=\"dh6fnsjwxp60g9ggcwxsx\">4. \u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u62c5\u4fdd\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ&amp;A<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u62c5\u4fdd\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"e99gyqkrblm4z159jsna3f\">Q1. \u81ea\u5206\u4ee5\u5916\u306e\u540d\u7fa9\uff08\u5bb6\u65cf\u306a\u3069\uff09\u306e\u571f\u5730\u3092\u62c5\u4fdd\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong><u>A. \u306f\u3044\u3001\u7b2c\u4e09\u8005\u304c\u6240\u6709\u3059\u308b\u8ca1\u7523\u3067\u3082\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u5834\u5408\u306f\u8ca1\u7523\u306e\u6240\u6709\u8005\u672c\u4eba\u304c\u7f72\u540d\u30fb\u637a\u5370\u3057\u305f\u300c\u627f\u8afe\u66f8\u300d\u3084\u5370\u9451\u8a3c\u660e\u66f8\u306a\u3069\u3092\u5408\u308f\u305b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"300kxluk7su47spflr2m7a\">Q2. \u3059\u3067\u306b\u9280\u884c\u306e\u62b5\u5f53\u6a29\uff08\u30ed\u30fc\u30f3\u306a\u3069\uff09\u304c\u3064\u3044\u3066\u3044\u308b\u5efa\u7269\u306f\u62c5\u4fdd\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong><u>A. \u539f\u5247\u3068\u3057\u3066\u62c5\u4fdd\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\uff08\u4e0d\u9069\u683c\u3068\u306a\u308a\u307e\u3059\uff09\u3002<\/u><\/strong><\/p>\n<p>\u3059\u3067\u306b\u4ed6\u306e\u62b5\u5f53\u6a29\u304c\u3064\u3044\u3066\u3044\u308b\u8ca1\u7523\u306f\u3001\u7a0e\u52d9\u7f72\u304c\u78ba\u5b9f\u306b\u7a0e\u91d1\u3092\u56de\u53ce\u3067\u304d\u308b\u4fdd\u8a3c\u304c\u306a\u3044\u305f\u3081\u3001\u300c\u51e6\u5206\u304c\u5bb9\u6613\u3067\u3042\u308b\u3053\u3068\u300d\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<h3 id=\"1pyws733zwcuwgwet5l1j\">Q3. \u62c5\u4fdd\u306e\u5fc5\u8981\u66f8\u985e\u304c\u671f\u9650\u307e\u3067\u306b\u96c6\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p><strong><u>A. \u5c4a\u51fa\u3092\u51fa\u3059\u3053\u3068\u3067\u3001\u62c5\u4fdd\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u3092\u6700\u95776\u304b\u6708\u307e\u3067\u5ef6\u9577\u3067\u304d\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/5193\/data02\/103.doc\" target=\"_blank\" rel=\"noopener\">\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u63d0\u51fa\u671f\u9650\u5ef6\u9577\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308c\u3070\u30011\u56de\u306b\u3064\u304d3\u304b\u6708\u3001\u6700\u9577\u30676\u304b\u6708\u307e\u3067\u7336\u4e88\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5ef6\u7d0d\u7533\u8acb\u66f8\u305d\u306e\u3082\u306e\u306e\u63d0\u51fa\u671f\u9650\uff08\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff09\u306f\u5ef6\u9577\u3067\u304d\u306a\u3044\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"gku9236z8qn36t71kdxz\">5.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u306b\u304a\u3051\u308b\u62c5\u4fdd\u9078\u5b9a\u306e3\u3064\u306e\u8981\u4ef6\u3068\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p><u>\u5ef6\u7d0d\u306e\u62c5\u4fdd\u9078\u5b9a\u3084\u3001\u95a2\u4fc2\u66f8\u985e\u306e\u53ce\u96c6\u306b\u306f\u601d\u3063\u305f\u4ee5\u4e0a\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u671f\u9650\u76f4\u524d\u306b\u7126\u3089\u306a\u3044\u3088\u3046\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u3081\u306b\u6e96\u5099\u3092\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<p><strong>\u3082\u3057\u3001\u300c\u3069\u306e\u8ca1\u7523\u3092\u9078\u3079\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u300c\u624b\u7d9a\u304d\u304c\u96e3\u3057\u3044\u300d\u3068\u611f\u3058\u305f\u3089\u3001\u4e00\u4eba\u3067\u60a9\u307e\u305a\u306b\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3084\u62c5\u4fdd\u9078\u5b9a\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u7686\u69d8\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u3092\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u62c5\u4fdd\u306f\u5fc5\u8981\u306a\u306e\u3060\u308d\u3046\u304b\u300d 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[&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":7825,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[18],"class_list":["post-7826","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-18"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7826","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=7826"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7826\/revisions"}],"predecessor-version":[{"id":7827,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7826\/revisions\/7827"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/7825"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=7826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=7826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}