{"id":7886,"date":"2026-07-21T11:19:25","date_gmt":"2026-07-21T02:19:25","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7886"},"modified":"2026-07-22T10:18:41","modified_gmt":"2026-07-22T01:18:41","slug":"copy-amended-tax-return","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-amended-tax-return","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u306e\u3084\u308a\u65b9\u30fb\u5fc5\u8981\u66f8\u985e\u30fb\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u7d42\u308f\u3063\u305f\u5f8c\u306b\u3001\u65b0\u305f\u306a\u8ca1\u7523\u304c\u898b\u3064\u304b\u3063\u3066\u3057\u307e\u3063\u305f\u3051\u3069\u3001\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u3059\u3067\u306b\u884c\u3063\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u4fee\u6b63\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\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><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5f8c\u306b\u3001\u6b63\u3057\u3044\u7a0e\u984d\u304c\u7533\u544a\u3057\u305f\u7a0e\u984d\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u306f\u3001\u300c\u4fee\u6b63\u7533\u544a\u300d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3001\u3084\u308a\u65b9\u3084\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u7a2e\u985e\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u306b\u3064\u3044\u3066\u306e\u304a\u60a9\u307f\u89e3\u6c7a\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"tsppm9owwyuskihaonfmd\">1.\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u3068\u306f\u3001\u7533\u544a\u3057\u305f\u7a0e\u984d\u304c\u6b63\u3057\u3044\u91d1\u984d\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u3068\u306f\u3001\u3059\u3067\u306b\u884c\u3063\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7a0e\u984d\u304c\u6b63\u3057\u3044\u91d1\u984d\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u306b\u884c\u3046\u624b\u7d9a\u304d\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7533\u544a\u66f8\u306b\u8a08\u7b97\u30df\u30b9\u304c\u3042\u3063\u305f\u308a\u3001\u5f8c\u304b\u3089\u65b0\u3057\u3044\u8ca1\u7523\u304c\u898b\u3064\u304b\u3063\u305f\u308a\u3057\u3066\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u3088\u308a\u3082\u5c11\u306a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u6b63\u3057\u3044\u5185\u5bb9\u306b\u76f4\u3057\u3066\u5dee\u984d\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3053\u308c\u3092\u76f8\u7d9a\u7a0e\u306e<strong>\u300c\u4fee\u6b63\u7533\u544a\u300d<\/strong>\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"04h39d2vjstqw75mmc6qltm\">\u203b\u7a0e\u91d1\u3092\u591a\u304f\u6255\u3044\u3059\u304e\u3066\u3044\u305f\u3068\u304d\u306f\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u3092\u884c\u3046<\/h3>\n<p>\u300c\u4fee\u6b63\u7533\u544a\u300d\u3068\u53cd\u5bfe\u306e\u8a00\u8449\u306b\u76f8\u7d9a\u7a0e\u306e\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u3068\u306f\u3001\u7a0e\u91d1\u3092\u591a\u304f\u6255\u3044\u3059\u304e\u3066\u3044\u305f\u3068\u304d\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u300c\u8a08\u7b97\u3092\u9593\u9055\u3048\u3066\u76f8\u7d9a\u7a0e\u3092\u9ad8\u304f\u8a08\u7b97\u3057\u3066\u3057\u307e\u3063\u305f\u300d\u300c\u4f7f\u3048\u308b\u306f\u305a\u306e\u7279\u4f8b\u3092\u4f7f\u3044\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u3001\u300c\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u3092\u8fd4\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u8acb\u6c42\u3059\u308b\u624b\u7d9a\u304d\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead data-pasting-bgcolor=\" none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0)\">\n<tr>\n<th><\/th>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u4fee\u6b63\u7533\u544a<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u66f4\u6b63\u306e\u8acb\u6c42<br \/>\n<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th><span style=\"color: #1f1f1f;\"><strong>\u3069\u306e\u3088\u3046\u306a\u3068\u304d\uff1f<\/strong><\/span><\/th>\n<td><span style=\"color: #1f1f1f;\">\u672c\u6765\u3088\u308a\u3082<strong>\u5c11\u306a\u304f<\/strong>\u7533\u544a\u3057\u3066\u3044\u305f\u3068\u304d<\/span><\/td>\n<td><span style=\"color: #1f1f1f;\">\u672c\u6765\u3088\u308a\u3082<strong>\u591a\u304f<\/strong>\u7533\u544a\u3057\u3066\u3044\u305f\u3068\u304d<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"color: #1f1f1f;\"><strong>\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f<\/strong><\/span><\/th>\n<td><span style=\"color: #1f1f1f;\">\u5c11\u306a\u304b\u3063\u305f\u5206\u3092<strong>\u8ffd\u52a0\u3067\u652f\u6255\u3046<\/strong><\/span><\/td>\n<td><span style=\"color: #1f1f1f;\">\u6255\u3044\u3059\u304e\u305f\u5206\u3092<strong>\u9084\u4ed8\uff08\u8fd4\u91d1\uff09\u3057\u3066\u3082\u3089\u3046<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\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\/osamesugi-zeikin\" target=\"_blank\" rel=\"noopener\">\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306f\u623b\u3063\u3066\u304f\u308b\uff1f\uff5e\u66f4\u6b63\u306e\u8acb\u6c42\uff5e<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/1585-10.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u624b\u7d9a<\/a><\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\" id=\"hn4luzyulubnxfb07wx76\"><span style=\"font-size: 18px;\"><u>\u7533\u544a\u671f\u9650\u524d<\/u>\u3067\u3042\u308c\u3070\u300c\u8a02\u6b63\u7533\u544a\u300d\u3092\u884c\u3046<\/span><\/h4>\n<p class=\"attention-p\"><strong>\u7a0e\u984d\u306e\u9593\u9055\u3044\u306b\u6c17\u3065\u3044\u305f\u306e\u304c<u>\u7533\u544a\u671f\u9650\u524d<\/u>\u3067\u3042\u308c\u3070\u3001\u300c\u8a02\u6b63\u7533\u544a\u300d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/strong><br \/>\n\u300c\u4fee\u6b63\u7533\u544a\u300d\u3068\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u306f\u3001\u3069\u3061\u3089\u3082\u76f8\u7d9a\u7a0e\u306e<u>\u7533\u544a\u671f\u9650\u304c\u904e\u304e\u305f\u5f8c\uff08\u671f\u9650\u5f8c\uff09<\/u>\u306b\u884c\u3046\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u3082\u3057\u7533\u544a\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u305f\u3042\u3068\u3067\u3082\u3001\u7533\u544a\u671f\u9650\u5185\uff08\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\uff09\u3067\u3042\u308c\u3070\u3001\u6b63\u3057\u3044\u7533\u544a\u66f8\u3092\u51fa\u3057\u76f4\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u3053\u308c\u3092\u300c\u8a02\u6b63\u7533\u544a\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u671f\u9650\u5185\u306e\u624b\u7d9a\u304d\u3068\u306a\u308b\u305f\u3081\u3001\u7a0e\u91d1\u3092\u8ffd\u52a0\u3067\u6255\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<u>\u3082\u3057\u9593\u9055\u3044\u306b\u6c17\u3065\u3044\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7533\u544a\u671f\u9650\u524d\u306a\u306e\u3067\u3042\u308c\u3070\u3001\u901f\u3084\u304b\u306b\u300c\u8a02\u6b63\u7533\u544a\u300d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<\/div>\n<h2 id=\"ysninz0dvzj75xm13qjc\">2.\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u4e3b\u306a4\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u4e3b\u306a4\u3064\u306e\u30b1\u30fc\u30b9<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"#f3z9o7e0gx7aqnppdsallq\" target=\"_self\">2-1.\u3010\u30b1\u30fc\u30b91\u3011\u65b0\u305f\u306a\u76f8\u7d9a\u8ca1\u7523\u304c\u898b\u3064\u304b\u3063\u305f\u3068\u304d<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#hkslio8ie9kmepkauvgv6e\" target=\"_self\">2-2.\u3010\u30b1\u30fc\u30b92\u3011\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u305a\u3001\u4e00\u65e6\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u7533\u544a\u3057\u305f\u3068\u304d<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#f4jyqgv3ul8goj94pq7hy5\" target=\"_self\">2-3.\u3010\u30b1\u30fc\u30b93\u3011\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3092\u9593\u9055\u3048\u3066\u4f4e\u304f\u8a08\u7b97\u3057\u3066\u3044\u305f\u3068\u304d<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#rj8gr440538n88oxe5a1i\" target=\"_self\">2-4.\u3010\u30b1\u30fc\u30b94\u3011\u751f\u524d\u8d08\u4e0e\u306e\u52a0\u7b97\u6f0f\u308c\u304c\u5224\u660e\u3057\u305f\u3068\u304d<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"f3z9o7e0gx7aqnppdsallq\">2-1.\u3010\u30b1\u30fc\u30b91\u3011\u65b0\u305f\u306a\u76f8\u7d9a\u8ca1\u7523\u304c\u898b\u3064\u304b\u3063\u305f\u3068\u304d<\/h3>\n<p>1\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001<strong>\u65b0\u305f\u306a\u76f8\u7d9a\u8ca1\u7523\u304c\u898b\u3064\u304b\u3063\u305f\u3068\u304d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u904e\u304e\u305f\u3042\u3068\u306b\u3001\u305d\u308c\u307e\u3067\u5bb6\u65cf\u304c\u77e5\u3089\u306a\u304b\u3063\u305f\u30fb\u898b\u3064\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u8ca1\u7523\u304c\u51fa\u3066\u304f\u308b\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u81ea\u5b85\u306e\u91d1\u5eab\u3084\u5f15\u304d\u51fa\u3057\u304b\u3089\u898b\u3064\u304b\u3063\u305f\u73fe\u91d1\uff08\u30bf\u30f3\u30b9\u9810\u91d1\uff09<\/li>\n<li>\u5bb6\u65cf\u304c\u628a\u63e1\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u904e\u53bb\u306e\u9810\u8caf\u91d1\u53e3\u5ea7<\/li>\n<li>\u5bb6\u65cf\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u5b9f\u8cea\u306f\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u8ca1\u7523\u3067\u3042\u308b\u300c\u540d\u7fa9\u9810\u91d1\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u308f\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u3001\u5c11\u306a\u304b\u3063\u305f\u5206\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shuseishinkoku\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u5f8c\u306b\u898b\u3064\u304b\u3063\u305f\u8ca1\u7523<\/a><\/p>\n<h3 id=\"hkslio8ie9kmepkauvgv6e\">2-2.\u3010\u30b1\u30fc\u30b92\u3011\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u305a\u3001\u4e00\u65e6\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u7533\u544a\u3057\u305f\u3068\u304d<\/h3>\n<p>2\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001<strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u305a\u3001\u4e00\u65e6\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u7533\u544a\u3057\u305f\u3068\u304d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff08\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u3001\u3044\u3063\u305f\u3093\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300d\u3067\u8ca1\u7523\u3092\u5206\u3051\u305f\u3068\u4eee\u5b9a\u3057\u3066\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u6e08\u307e\u305b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u7533\u544a\u671f\u9650\u5f8c\u306b\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u308a\u3001\u5b9f\u969b\u306b\u8ca1\u7523\u3092\u5206\u3051\u305f\u7d50\u679c\u3001\u5f53\u521d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u3088\u308a\u3082\u3001\u5b9f\u969b\u306e\u53d6\u5f97\u8ca1\u7523\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u306e\u65b9\u304c\u9ad8\u304f\u306a\u3063\u305f\u76f8\u7d9a\u4eba\u306f\u3001\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u>\u9006\u306b\u5f53\u521d\u306e\u91d1\u984d\u3088\u308a\u3082\u5b89\u304f\u306a\u3063\u305f\u76f8\u7d9a\u4eba\u306f\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3048\u3070\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/undivided-property\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u304c\u672a\u5206\u5272\u3067\u3082\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3059\u3079\u304d\uff1f\u672a\u5206\u5272\u3067\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3082\u89e3\u8aac<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4208.htm\" target=\"_blank\" rel=\"noopener\">No.4208\u2003\u76f8\u7d9a\u8ca1\u7523\u304c\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u304d\u306e\u7533\u544a<\/a><\/p>\n<h3 id=\"f4jyqgv3ul8goj94pq7hy5\">2-3.\u3010\u30b1\u30fc\u30b93\u3011\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3092\u9593\u9055\u3048\u3066\u4f4e\u304f\u8a08\u7b97\u3057\u3066\u3044\u305f\u3068\u304d<\/h3>\n<p>3\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001<strong>\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3092\u9593\u9055\u3048\u3066\u4f4e\u304f\u8a08\u7b97\u3057\u3066\u3044\u305f\u3068\u304d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u8ca1\u7523\u306e\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u3092\u30d9\u30fc\u30b9\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306b\u306f\u5c02\u9580\u7684\u306a\u30eb\u30fc\u30eb\u304c\u3042\u308a\u3001\u975e\u5e38\u306b\u8907\u96d1\u306a\u3082\u306e\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u306b\u571f\u5730\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u306f\u3001\u571f\u5730\u306e\u5f62\u30fb\u5468\u56f2\u306e\u74b0\u5883\u306b\u5fdc\u3058\u305f\u8907\u96d1\u306a\u88dc\u6b63\u8a08\u7b97\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u624b\u9806\u3092\u9593\u9055\u3048\u3066\u672c\u6765\u3088\u308a\u3082\u4f4e\u3044\u4fa1\u5024\u3067\u898b\u7a4d\u3082\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u8ca1\u7523\u8a55\u4fa1\u306e\u30df\u30b9\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u5c11\u306a\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u6b63\u3057\u3044\u8a55\u4fa1\u984d\u3067\u8a08\u7b97\u3057\u76f4\u3057\u3066\u3001\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-assessment-amount\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u4ed6\u306e\u4fa1\u984d\u3068\u306e\u9055\u3044\u3001\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n<h3 id=\"rj8gr440538n88oxe5a1i\">2-4.\u3010\u30b1\u30fc\u30b94\u3011\u751f\u524d\u8d08\u4e0e\u306e\u52a0\u7b97\u6f0f\u308c\u304c\u5224\u660e\u3057\u305f\u3068\u304d<\/h3>\n<p>4\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001<strong>\u751f\u524d\u8d08\u4e0e\u306e\u52a0\u7b97\u6f0f\u308c\u304c\u5224\u660e\u3057\u305f\u3068\u304d<\/strong>\u3067\u3059\u3002<\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u4ea1\u304f\u306a\u308b\u524d\u306e\u4e00\u5b9a\u671f\u9593\uff08\u203b\u4ea1\u304f\u306a\u3063\u305f\u6642\u671f\u306b\u5fdc\u3058\u30663\u5e74\u301c7\u5e74\uff09\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u3092\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u8db3\u3057\u623b\u3057\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30eb\u30fc\u30eb\uff08\u751f\u524d\u8d08\u4e0e\u306e\u52a0\u7b97\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u3057\u304b\u3057\u3001\u5f8c\u304b\u3089\u305d\u306e\u30eb\u30fc\u30eb\u306b\u6c17\u4ed8\u3044\u305f\u308a\u3001\u904e\u53bb\u306e\u8d08\u4e0e\u304c\u767a\u899a\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8db3\u3057\u623b\u3059\u3053\u3068\u3067\u3001\u6b63\u3057\u3044\u7a0e\u984d\u306b\u76f4\u3057\u3066\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seizenzoyo-kasan\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u3054\u6ce8\u610f\uff01 \uff5e\u751f\u524d\u8d08\u4e0e\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u843d\u3068\u3057\u7a74\uff5e<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\" target=\"_blank\" rel=\"noopener\">No.4161\u2003\u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\u3068\u7a0e\u984d\u63a7\u9664\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><\/p>\n<h2 id=\"s3f2wge8fyb45f3arrw84h\">3.\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u3092\u3057\u305f\u969b\u306b\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3<\/h2>\n<p><span style=\"font-size: 16px;\">\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 19.2969%;\">\u5ef6\u6ede\u7a0e<\/th>\n<td style=\"width: 80.5729%;\">\u7d0d\u4ed8\u304c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9045\u308c\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.2969%;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/th>\n<td style=\"width: 80.5729%;\">\u7a0e\u52d9\u7f72\u306e\u6307\u6458\uff08\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u3042\u3068\uff09\u306b\u3088\u308a\u8ffd\u52a0\u7d0d\u4ed8\u306e\u5fc5\u8981\u304c\u767a\u899a\u3057\u3001\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.2969%;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/th>\n<td style=\"width: 80.5729%;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3057\u305f\u5834\u5408<br \/>\n\u671f\u9650\u5f8c\u7533\u544a\u5f8c\u3001\u4fee\u6b63\u7533\u544a\u3092\u3057\u305f\u5834\u5408<br \/>\n\u7a0e\u52d9\u8abf\u67fb\u3084\u305d\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u3066\u304b\u3089\u7533\u544a\u3057\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.2969%;\">\u91cd\u52a0\u7b97\u7a0e<\/th>\n<td style=\"width: 80.5729%;\">\u4eee\u88c5\u30fb\u96a0\u307a\u3044\u3092\u304a\u3053\u306a\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-1.\u5ef6\u6ede\u7a0e<\/h3>\n<p>\u5ef6\u6ede\u7a0e\u306f\u672c\u6765\u306e\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u5b8c\u4e86\u65e5\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u6cd5\u5b9a\u7d0d\u4ed8\u671f\u9650\u304b\u3089\u7d0d\u4ed8\u3059\u308b\u307e\u3067\u306e\u65e5\u6570\u306b\u5bfe\u3057\u3066\u5ef6\u6ede\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001<u>\u6cd5\u5b9a<\/u><u>\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u305f\u7533\u544a\u66f8\u306e\u4fee\u6b63\u7533\u544a\u3067\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30891\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u30011\u5e74\u5206\u3092\u9650\u5ea6\u3068\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\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;\"><strong>\u2460\u306e\u91d1\u984d\uff0b\u2461\u306e\u91d1\u984d\uff1d\u5ef6\u6ede\u7a0e\u306e\u984d\u3014100\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u6368\u3066\u3015<\/strong><\/p>\n<p class=\"attention-p\">\u2460\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u7a0e\u306e\u984d<span style=\"font-size: 10px;\">\u203b1<\/span>\u00d7\u5ef6\u6ede\u7a0e\u306e\u5272\u5408<span style=\"font-size: 10px; color: #333333;\">\u203b2<\/span>\u00d7\u671f\u9593(\u65e5\u6570)<span style=\"font-size: 10px;\">\u203b3<\/span>\u00f7365\u65e5\uff1d\u91d1\u984d<span style=\"font-size: 10px;\">\u203b4<\/span><br \/>\n\u2461\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u7a0e\u306e\u984d<span style=\"font-size: 10px;\">\u203b1<\/span>\u00d7\u5ef6\u6ede\u7a0e\u306e\u5272\u5408<span style=\"font-size: 10px; color: #333333;\">\u203b2<\/span>\u00d7\u671f\u9593(\u65e5\u6570)<span style=\"font-size: 10px;\">\u203b5<\/span>\u00f7365\u65e5\uff1d\u91d1\u984d<span style=\"font-size: 10px;\">\u203b4<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 10px;\">\u203b1\u300010,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u6368\u3066<\/span><br \/>\n<span style=\"font-size: 10px;\">\u203b2\u3000\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u306f\u5e74\u6bce\u306b\u4ee3\u308f\u308a\u307e\u3059\u3002<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 10px;\">\u56fd\u7a0e\u5e81HP\u300e\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u300f<\/span><\/a><span style=\"font-size: 10px;\">\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><span style=\"font-size: 10px;\"><br \/>\n<span style=\"color: #333333;\">\u203b3\u3000\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u306e\u65e5\u53c8\u306f\uff12\u30f5\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/span><br \/>\n\u203b4\u30001\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u6368\u3066<br \/>\n\u203b5\u3000<\/span><span style=\"font-size: 10px; color: #333333;\">\uff12<span style=\"font-size: 10px; color: #333333;\">\u30f5<\/span>\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u306e\u65e5<\/span><\/p>\n<\/div>\n<p>\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\uff08\u7a0e\u7387\uff09\u306f\u3001\u4fee\u6b63\u7533\u544a\u306e\u672c\u6765\u306e\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u30662\u30f5\u6708\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u304b\u3001\u3057\u3066\u3044\u306a\u3044\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u4ee4\u548c3\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><span style=\"font-size: 17px; color: #000000;\">\u7d0d\u4ed8\u671f\u9650\u304b\u30892\u30f5\u6708\u4ee5\u5185<\/span><\/th>\n<td style=\"width: 73.3594%;\"><span style=\"font-size: 17px; color: #000000;\">\u5e747.3\uff05\u307e\u305f\u306f\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b1\uff05\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 17px; color: #000000;\">\u7d0d\u4ed8\u671f\u9650\u304b\u30892\u30f5\u6708\u7d4c\u904e<\/span><\/th>\n<td style=\"width: 73.3594%;\"><span style=\"font-size: 17px; color: #000000;\">\u5e7414.6\uff05\u307e\u305f\u306f\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b7.3\uff05\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5ef6\u6ede\u7a0e\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300e\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u300f<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3-2.\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n<p>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u671f\u9650\u5185\u7533\u544a\u3092\u3057\u305f\u5f8c\u306b\u7a0e\u52d9\u7f72\u306e\u6307\u6458\uff08\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u3042\u3068\uff09\u306b\u3088\u308a\u8ffd\u52a0\u7d0d\u4ed8\u306e\u5fc5\u8981\u304c\u767a\u899a\u3057\u3001\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u904e\u5c11\u7533\u544a\u306b\u6b63\u5f53\u306a\u7406\u7531\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u8ce6\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\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;\"><strong>\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u00d7\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\uff1d\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u984d<\/strong><\/p>\n<\/div>\n<p>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u984d\u306f\u3001\u4fee\u6b63\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u4fee\u6b63\u7533\u544a\u306e\u6642\u671f<\/th>\n<th style=\"text-align: center;\">50\u4e07\u5186\u4ee5\u4e0b<br \/>\n<span style=\"font-size: 10px;\">\uff08\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u304c50\u4e07\u5186\u3088\u308a\u3082\u9ad8\u3051\u308c\u3070\u3001<\/span><br \/>\n<span style=\"font-size: 10px;\">\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u4ee5\u4e0b\uff09<\/span><\/th>\n<th style=\"text-align: center;\">50\u4e07\u5186\u8d85<br \/>\n<span style=\"font-size: 10px;\">\uff08\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u304c50\u4e07\u5186\u3088\u308a\u3082\u9ad8\u3051\u308c\u3070\u3001<\/span><br \/>\n<span style=\"font-size: 10px;\">\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u8d85\uff09<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 24.5052%; text-align: center; background-color: #efefef;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d<\/td>\n<td colspan=\"2\" style=\"width: 75.3906%; text-align: center;\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.5052%; text-align: center; background-color: #efefef;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u5f8c\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u307e\u3067<br \/>\n<span style=\"font-size: 10px;\">\uff08\u66f4\u6b63\u7b49\u4e88\u77e5\u524d\uff09<\/span><\/td>\n<td style=\"width: 37.4056%; text-align: center;\">5\uff05<\/td>\n<td style=\"width: 37.985%; text-align: center;\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.5052%; text-align: center; background-color: #efefef;\">\u7a0e\u52d9\u8abf\u67fb\u5f8c<\/td>\n<td style=\"width: 37.4056%; text-align: center;\">10\uff05<\/td>\n<td style=\"width: 37.985%; text-align: center;\">15\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\uff0f\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u306b\u4fc2\u308b\u52a0\u91cd\u300d\u3068\u3057\u3066\u300c\uff0b5\uff05\u300d\u3068\u306a\u308b\u3002<br \/>\n\u3000\u3000\u2460\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\uff0f\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408<br \/>\n\u3000\u3000\u2461\u63d0\u51fa\u3055\u308c\u305f\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\uff0f\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u306b\u7533\u544a\u6f0f\u308c\u306b\u4fc2\u308b\u56fd\u5916\u8ca1\u7523\uff0f\u8ca1\u7523\u50b5\u52d9\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408<\/span><\/p>\n<p>\u8a73\u7d30\u306f\u8ca1\u52d9\u7701\u4f5c\u6210\u8cc7\u6599\u300e<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\">\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u2460\uff08\u57fa\u672c\u60c5\u5831\uff09<\/a>\u300f\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3-3.\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u3001\u671f\u9650\u5f8c\u7533\u544a\u6c7a\u5b9a\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u3084\u305d\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u3066\u304b\u3089\u4fee\u6b63\u7533\u544a\u3084\u66f4\u6b63\u304c\u3042\u3063\u305f\u3057\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b63\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u3055\u308c\u305f\u4e00\u5b9a\u306e\u671f\u9650\u5f8c\u7533\u544a\u306e\u5834\u5408\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p class=\"attention-p\" style=\"text-align: center;\"><strong>\u65b0\u305f\u306b\u7d0d\u3081\u308b\u7a0e\u984d\u00d7\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387<\/strong><strong>\uff1d\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u984d<\/strong><\/p>\n<\/div>\n<p>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u984d\u306f\u3001\u671f\u9650\u5f8c\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 23.724%;\">\u671f\u9650\u5f8c\u7533\u544a\u306e\u6642\u671f<\/th>\n<th style=\"text-align: center; width: 20.3076%;\">50\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"text-align: center; width: 25.0049%;\">50\u4e07\u5186\u8d85300\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"text-align: center; width: 30.8252%;\">300\u4e07\u5186\u8d85<br \/>\n<span style=\"font-size: 10px;\">\uff08\u9ad8\u984d\u7121\u7533\u544a\u3092\u767a\u751f\u3055\u305b\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u8005\u306e\u8cac\u3081\u306b\u5e30\u3059\u3079\u304d\u4e8b\u7531\u304c\u306a\u3044\u5834\u5408\u3092\u9664\u304f\uff09<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 23.724%; text-align: center;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d<\/td>\n<td colspan=\"3\" style=\"width: 76.1458%; text-align: center;\">5\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.724%; text-align: center;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u5f8c<br \/>\n\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u307e\u3067<br \/>\n<span style=\"font-size: 10px;\">\uff08\u66f4\u6b63\u7b49\u4e88\u77e5\u524d\uff09<\/span><\/td>\n<td style=\"width: 20.3076%; text-align: center;\">10\uff05<\/td>\n<td style=\"width: 25.0049%; text-align: center;\">15\uff05<\/td>\n<td style=\"width: 30.8252%; text-align: center;\">25\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.724%; text-align: center;\">\u7a0e\u52d9\u8abf\u67fb\u5f8c<\/td>\n<td style=\"width: 20.3076%; text-align: center;\">15\uff05<\/td>\n<td style=\"width: 25.0049%; text-align: center;\">20\uff05<\/td>\n<td style=\"width: 30.8252%; text-align: center;\">30\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c\u77ed\u671f\u7d2f\u72af\u52a0\u91cd\u300d\u3068\u3057\u3066<span style=\"color: #333333;\">\u300c\uff0b10\uff05\u300d\u3068\u306a\u308b\u3002<\/span><br \/>\n\u3000\u30fb\u904e\u53bb\uff15\u5e74\u4ee5\u5185\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u2f1c\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408<br \/>\n\u3000\u30fb\u300c\u66f4\u6b63\u7b49\u4e88\u77e5\u524d\u300d\u3067\u3042\u308c\u3070\u3001\u8abf\u67fb\u901a\u77e5\u5f8c\u3082\u9069\u2f64\u306a\u3057<br \/>\n\u3000\u30fb\u9023\u5e74\u7121\u7533\u544a\u52a0\u91cd\u3068\u306e\u91cd\u8907\u9069\u2f64\u306a\u3057<\/span><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c\u9023\u5e74\u7121\u7533\u544a\u52a0\u91cd\u300d\u3068\u3057\u3066\u300c\uff0b10\uff05\u300d\u3068\u306a\u308b\u3002<br \/>\n\u3000\u30fb\u524d\u5e74\u5206\u53ca\u3073\u524d\u3005\u5e74\u5206\u306e\u56fd\u7a0e\u306b\u3064\u3044\u3066\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u2f1c\u306f\u91cd\u52a0\u7b97\u7a0e\uff08\u7121\u7533\u544a\uff09\u3092\u3001<br \/>\n\u3000\u3000\u2460 \u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408<br \/>\n\u3000\u3000\u2461 \u8ce6\u8ab2\u6c7a\u5b9a\u3092\u3059\u3079\u304d\u3068\u8a8d\u3081\u308b\u5834\u5408<\/span><\/p>\n<p>\u8a73\u7d30\u306f\u8ca1\u52d9\u7701\u4f5c\u6210\u8cc7\u6599\u300e<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\">\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u2460\uff08\u57fa\u672c\u60c5\u5831\uff09<\/a>\u300f\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3-4.\u91cd\u52a0\u7b97\u7a0e<\/h3>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306f\u4eee\u88c5\u30fb\u96a0\u307a\u3044\u3092\u304a\u3053\u306a\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u4ee3\u308f\u308a\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u307e\u305f\u306f\u65b0\u305f\u306b\u7d0d\u3081\u308b\u7a0e\u984d\u00d7\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387<\/strong><strong>\uff1d\u91cd\u52a0\u7b97\u7a0e\u306e\u984d<\/strong><\/p>\n<\/div>\n<p>\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 56.2501%;\">\u904e\u5c11\u7533\u544a\uff08\u671f\u9650\u5185\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\uff09<\/th>\n<td style=\"width: 43.6197%; text-align: center;\">35%<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 56.2501%;\">\u7121\u7533\u544a\uff08\u671f\u9650\u5185\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3001\u671f\u9650\u5f8c\u7533\u544a\u30fb\u6c7a\u5b9a\u5f8c\u306b\u4fee\u6b63\u7533\u544a\u30fb\u66f4\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\uff09<\/th>\n<td style=\"width: 43.6197%; text-align: center;\">40%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c\u77ed\u671f\u7d2f\u72af\u52a0\u91cd\u300d\u3068\u3057\u3066\u300c\uff0b10\uff05\u300d\u3068\u306a\u308b\u3002<br \/>\n\u3000\u30fb\u904e\u53bb\uff15\u5e74\u4ee5\u5185\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u2f1c\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408<br \/>\n\u3000\u30fb\u300c\u66f4\u6b63\u7b49\u4e88\u77e5\u524d\u300d\u3067\u3042\u308c\u3070\u3001\u8abf\u67fb\u901a\u77e5\u5f8c\u3082\u9069\u2f64\u306a\u3057<br \/>\n\u3000\u30fb\u9023\u5e74\u7121\u7533\u544a\u52a0\u91cd\u3068\u306e\u91cd\u8907\u9069\u2f64\u306a\u3057<\/span><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c\u9023\u5e74\u7121\u7533\u544a\u52a0\u91cd\u300d\u3068\u3057\u3066\u300c\uff0b10\uff05\u300d\u3068\u306a\u308b\u3002<br \/>\n\u3000\u30fb\u524d\u5e74\u5206\u53ca\u3073\u524d\u3005\u5e74\u5206\u306e\u56fd\u7a0e\u306b\u3064\u3044\u3066\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u2f1c\u306f\u91cd\u52a0\u7b97\u7a0e\uff08\u7121\u7533\u544a\uff09\u3092\u3001<br \/>\n\u3000\u3000\u2460 \u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408<br \/>\n\u3000\u3000\u2461 \u8ce6\u8ab2\u6c7a\u5b9a\u3092\u3059\u3079\u304d\u3068\u8a8d\u3081\u308b\u5834\u5408<\/span><\/p>\n<p>\u8a73\u7d30\u306f\u8ca1\u52d9\u7701\u4f5c\u6210\u8cc7\u6599\u300e<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\">\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u2460\uff08\u57fa\u672c\u60c5\u5831\uff09<\/a>\u300f\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"vwsevzgt2eb4yu62ymlwb\">4.\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\uff5c4\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u30014\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u5168\u4f53\u306e\u6d41\u308c\u3092\u3042\u3089\u304b\u3058\u3081\u628a\u63e1\u3057\u3066\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d71<\/th>\n<td style=\"width: 78.7182%;\"><a href=\"#ksqp6guk5hf2soizmc631m\" target=\"_self\">\u5fc5\u8981\u66f8\u985e\u3092\u305d\u308d\u3048\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d72<\/th>\n<td style=\"width: 78.7182%;\"><a href=\"#1iyde7hjpmi35ib3oi2zfp\" target=\"_self\">\u4fee\u6b63\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d73<\/th>\n<td style=\"width: 78.7182%;\">\n<p><a href=\"#i2lpyysvn3oml7jbeick8b\" target=\"_self\">\u8db3\u308a\u306a\u3044\u5206\u306e\u7a0e\u91d1\u3068\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u9644\u5e2f\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b9\u30c6\u30c3\u30d74<\/th>\n<td style=\"width: 78.7182%;\">\n<p><a href=\"#buoks4v2nltihr5b4we3s\" target=\"_self\">\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"ksqp6guk5hf2soizmc631m\">4-1.\u5fc5\u8981\u66f8\u985e\u3092\u305d\u308d\u3048\u308b<\/h3>\n<p>\u5fc5\u8981\u66f8\u985e\u3092\u305d\u308d\u3048\u308b\u3053\u3068\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u65b0\u3057\u304f\u898b\u3064\u304b\u3063\u305f\u8ca1\u7523\u306e\u6b63\u78ba\u306a\u91d1\u984d\u304c\u308f\u304b\u308b\u8a3c\u660e\u66f8\u3084\u3001\u6700\u521d\u306b\u63d0\u51fa\u3057\u305f\u7533\u544a\u66f8\u306e\u30c7\u30fc\u30bf\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u4e8b\u524d\u306b\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: left; width: 21.6436%;\"><strong>\u76f8\u7d9a\u7a0e\u306e<\/strong><strong>\u4fee\u6b63\u7533\u544a\u66f8<\/strong><\/th>\n<td style=\"width: 78.2262%;\"><a href=\"http:\/\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E7%94%B3%E5%91%8A%E6%9B%B8%E7%AD%89%E3%81%AE%E6%A7%98%E5%BC%8F%E4%B8%80%E8%A6%A7%EF%BC%88%E4%BB%A4%E5%92%8C8%E5%B9%B4%E5%88%86%E7%94%A8%EF%BC%89\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u4e00\u89a7<\/a>\u3084\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u5165\u624b<br \/>\n\u30fb\u7b2c1\u8868<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb\u4fee\u6b63\u306b\u95a2\u9023\u3059\u308b\u69d8\u5f0f\uff08<span style=\"font-size: medium; color: #333333;\">\u8ca1\u7523\u660e\u7d30\u3092\u76f4\u3059\u305f\u3081\u306e\u7b2c11\u8868\u306a\u3069<\/span>\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left; width: 21.6436%;\"><strong>\u4fee\u6b63\u306e\u7406\u7531\u3092<\/strong><strong>\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/strong><\/th>\n<td style=\"width: 78.2262%;\">\u65b0\u305f\u306b\u898b\u3064\u304b\u3063\u305f\u9810\u91d1\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3001\u571f\u5730\u306e\u518d\u8a55\u4fa1\u8a08\u7b97\u66f8\u3001\u65b0\u305f\u306b\u898b\u3064\u304b\u3063\u305f\u8d08\u4e0e\u5951\u7d04\u66f8\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left; width: 21.6436%;\"><strong>\u5f53\u521d\u306e\u7533\u544a\u66f8\u306e\u63a7\u3048<\/strong><\/th>\n<td style=\"width: 78.2262%;\">\u6700\u521d\u306b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u30b3\u30d4\u30fc<br \/>\n\u203b\u4fee\u6b63\u524d\u306e\u6570\u5b57\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u3001\u63d0\u51fa\u306f\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left; width: 21.6436%;\"><strong>\u7d0d\u4ed8\u66f8<\/strong><\/th>\n<td style=\"width: 78.2262%;\">\u8ffd\u52a0\u306e\u7a0e\u91d1\u3092\u9280\u884c\u7b49\u3067\u652f\u6255\u3046\u305f\u3081\u306e\u7528\u7d19\u3002\u7a0e\u52d9\u7f72\u3084\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3067\u3042\u3089\u304b\u3058\u3081\u5165\u624b\u3057\u3066\u304a\u304f<br \/>\n\u203b\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u7d0d\u4ed8\u306e\u5834\u5408\u306f\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left; width: 21.6436%;\"><strong>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/strong><\/th>\n<td style=\"width: 78.2262%;\">\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u76f8\u7d9a\u4eba\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"1iyde7hjpmi35ib3oi2zfp\">4-2.\u4fee\u6b63\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\uff12\u3064\u76ee\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u4fee\u6b63\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7b2c\u4e00\u8868\u3068\u3001\u4fee\u6b63\u306b\u95a2\u9023\u3059\u308b\u69d8\u5f0f\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002\u4e0b\u8a18\u3067\u7b2c\u4e00\u8868\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u203b\u4ee4\u548c\u4ee4\u548c6\u5e741\u6708\u5206\u4ee5\u964d\u7528\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/07\/kt51xxlj7rd-4be162f1cbcd.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"v8bvmqyjzzfup6jcgwmoi\">\u2460\u306bG01\u6b04\u306b\u300c\uff11\u300d\u3068\u8a18\u5165\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/07\/p69yr9n51zk-1c01a9ac337c.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4fee\u6b63\u7533\u544a\u66f8\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3088\u3046\u3001G01\u6b04\u306b\u300c\uff11\u300d\u3068\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"0005u8dgt543mwsikvwc8lzr\">\u2461\u300c\u3053\u306e\u7533\u544a\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408\u300d\u306b\u8a18\u5165\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/07\/3ri7wxohtzn-9cec218ad752.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3059\u3067\u306b\u884c\u3063\u305f\u7533\u544a\u66f8\u306e\u6570\u5b57\u3068\u3001\u4eca\u56de\u4fee\u6b63\u3057\u305f\u5f8c\u306e\u6b63\u3057\u3044\u6570\u5b57\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u305d\u308c\u305e\u308c\u306e\u8ca1\u7523\u306e\u91d1\u984d\u3092\u6b63\u3057\u304f\u66f8\u304d\u76f4\u3057\u305f\u4e0a\u3067\u3001\u6700\u7d42\u7684\u306b\u300c\u8ffd\u52a0\u3067\u3044\u304f\u3089\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\u300d\u3068\u3044\u3046\u5dee\u984d\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"6554rp0o7bopdfbt5a6hr\">\u2462E09\u6b04\u300c\u3053\u306e\u7533\u544a\u304c\u4fee\u6b63\u7533\u544a\u3067\u3042\u308b\u5834\u5408\u306e\u7570\u52d5\u306e\u5185\u5bb9\u7b49\u300d\u306b\u8a18\u5165\u3059\u308b<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/07\/16hi02iufwr-0fec50bf879e.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>E09\u6b04\u306b\u3001\u4fee\u6b63\u306b\u3064\u3044\u3066\u305d\u306e\u91d1\u984d\u3084\u7570\u52d5\u306e\u5185\u5bb9\u7b49\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u8a18\u5165\u6b04\u304c\u5c0f\u3055\u3044\u305f\u3081\u3001\u7570\u52d5\u306e\u5185\u5bb9\u7b49\u304c\u66f8\u304d\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u5225\u7d19\u53c2\u7167\u300d\u3068\u8a18\u8f09\u3057\u3001\u5225\u306e\u7d19\u306b\u66f8\u3044\u3066\u6dfb\u4ed8\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"i2lpyysvn3oml7jbeick8b\">4-3.\u8db3\u308a\u306a\u3044\u5206\u306e\u7a0e\u91d1\u3068\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u9644\u5e2f\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/h3>\n<p>\uff13\u3064\u76ee\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u8db3\u308a\u306a\u3044\u5206\u306e\u7a0e\u91d1\u3068\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u9644\u5e2f\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u4fee\u6b63\u7533\u544a\u3067\u306f\u300c\u4fee\u6b63\u7533\u544a\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u51fa\u3059\u65e5\u300d\u304c\u300c\u8ffd\u52a0\u3068\u306a\u308b\u7a0e\u91d1\u300d\u306e\u300c\u7d0d\u671f\u9650\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><u>\u3067\u3059\u304b\u3089\u4fee\u6b63\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3059\u308b\u65e5\u307e\u3067\u306b\u3001\u8db3\u308a\u306a\u304b\u3063\u305f\u5206\u306e\u76f8\u7d9a\u7a0e\u3068\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u9644\u5e2f\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u652f\u6255\u3044\u306e\u65b9\u6cd5\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u300c\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u7a93\u53e3\u3067\u73fe\u91d1\u3067\u652f\u6255\u3046\u65b9\u6cd5\u300d\u3068\u300c\u30aa\u30f3\u30e9\u30a4\u30f3\u6c7a\u6e08\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u7d0d\u4ed8\uff09\u3067\u652f\u6255\u3046\u65b9\u6cd5\u300d\u306e2\u7a2e\u985e\u3067\u3059\u3002\u30aa\u30f3\u30e9\u30a4\u30f3\u6c7a\u6e08\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u7d19\u306e\u7d0d\u4ed8\u66f8\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7a93\u53e3\u3067\u652f\u6255\u3046\u5834\u5408\u306f\u5c02\u7528\u306e\u7d0d\u4ed8\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"buoks4v2nltihr5b4we3s\">4-4.\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u6700\u5f8c\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5b8c\u6210\u3057\u305f\u4fee\u6b63\u7533\u544a\u66f8\u3068\u3001\u4fee\u6b63\u306e\u7406\u7531\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306a\u3069\uff09\u3092\u5408\u308f\u305b\u3066\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u63d0\u51fa\u5148\u306f\u3001\u7533\u544a\u66f8\u3068\u540c\u69d8\u3001\u3054\u81ea\u8eab\u306e\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u3067\u306f\u306a\u304f\u3001<strong>\u300c\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306e\u6b7b\u4ea1\u6642\u306e\u4f4f\u6240\u5730\u300d\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/strong>\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u63d0\u51fa\u306e\u65b9\u6cd5\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u76f4\u63a5\u6301\u53c2\u3059\u308b\u65b9\u6cd5\u3001\u90f5\u9001\u3059\u308b\u65b9\u6cd5\u3001\u307e\u305f\u306f\u300ce-Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u300d\u3092\u4f7f\u3063\u3066\u30d1\u30bd\u30b3\u30f3\u304b\u3089\u30c7\u30fc\u30bf\u3067\u9001\u4fe1\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"xg1u1xfu3nns91jup6jiel\">5.\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08Q\uff06A\uff09<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"#024g3iz0uyeq62dublb7kc6\" target=\"_self\">Q1. \u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6642\u52b9\u3092\u904e\u304e\u305f\u3089\u4fee\u6b63\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3067\u3059\u304b\uff1f<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#drysdyyhifbp4rn8c0s8r\" target=\"_self\">Q2. \u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u306f\u3001\u7a0e\u984d\u304c\u5897\u3048\u308b\u76f8\u7d9a\u4eba\u3060\u3051\u304c\u884c\u3048\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#foz3v2t9904bffnuymhrnq\" target=\"_self\">Q3\uff0e\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"024g3iz0uyeq62dublb7kc6\">Q1. \u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6642\u52b9\u3092\u904e\u304e\u305f\u3089\u4fee\u6b63\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p><u>A. \u306f\u3044\u3001\u6642\u52b9\u3092\u904e\u304e\u305f\u5834\u5408\u3001\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u6642\u52b9\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30895\u5e74\u3067\u3059\u304c\u3001\u8ca1\u7523\u3092\u308f\u3056\u3068\u96a0\u3057\u3066\u3044\u305f\u3088\u3046\u306a\u60aa\u8cea\u306a\u30b1\u30fc\u30b9\u3067\u306f7\u5e74\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7a0e\u52d9\u7f72\u306f\u72ec\u81ea\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3084\u8cc7\u7523\u8abf\u67fb\u306b\u3088\u3063\u3066\u3001\u904e\u53bb\u306e\u8cc7\u91d1\u306e\u52d5\u304d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002\u300c\u6642\u52b9\u3092\u5f85\u3063\u3066\u9003\u3052\u5207\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u6975\u3081\u3066\u56f0\u96e3\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6642\u52b9\u524d\u306b\u7533\u544a\u6f0f\u308c\u3084\u9593\u9055\u3044\u306b\u6c17\u3065\u3044\u305f\u3089\u30011\u65e5\u3067\u3082\u65e9\u304f\u81ea\u767a\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"drysdyyhifbp4rn8c0s8r\">Q2. 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