{"id":7926,"date":"2026-07-30T09:00:03","date_gmt":"2026-07-30T00:00:03","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7926"},"modified":"2026-07-29T10:26:17","modified_gmt":"2026-07-29T01:26:17","slug":"inheritance-tax-loophole","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-loophole","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306b\u629c\u3051\u9053\u306f\u3042\u308b\uff1f\u30d0\u30ec\u308b\u30ea\u30b9\u30af\u3068\u6b63\u3057\u3044\u76f8\u7d9a\u7a0e\u5bfe\u7b56"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u3092\u5c11\u3057\u3067\u3082\u5b89\u304f\u3057\u305f\u3044\u2026\u4f55\u304b\u826f\u3044\u629c\u3051\u9053\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u300d<\/p>\n<p><span style=\"font-size: 16px; color: 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style=\"color: 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607.646px;\"><strong>\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u6a29\u9650\u306f\u5f37\u529b<\/strong>\u3002\u672c\u4eba\u306f\u3082\u3061\u308d\u3093\u3001\u5bb6\u65cf\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u3042\u3063\u3066\u3082\u5f37\u5236\u7684\u306b\u904e\u53bb\u306e\u5c65\u6b74\u3092\u8abf\u67fb\u3067\u304d\u308b\u304b\u3089<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u7406\u7531\uff14<\/th>\n<td style=\"text-align: left; width: 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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty#2\" target=\"_blank\" rel=\"noopener\">2.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u304c\u7a0e\u52d9\u7f72\u306b\u898b\u3064\u304b\u308b\u7406\u7531<\/a><\/p>\n<h2>3.\u300c\u629c\u3051\u9053\u300d\u304c\u30d0\u30ec\u305f\u3089\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u629c\u3051\u9053\u304c\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u3066\u3057\u307e\u3046\u3068\u3001\u4ee5\u4e0b\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7a0e\u76ee<\/th>\n<th style=\"text-align: center;\">\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/th>\n<th style=\"text-align: center;\">\u4e0d\u5fb4\u53ce\u3068\u306a\u308b\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 18.61%;\">\u5ef6\u6ede\u7a0e<\/td>\n<td style=\"width: 60.7064%;\">\u7d0d\u4ed8\u304c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9045\u308c\u305f\u5834\u5408<\/td>\n<td style=\"width: 20.5436%;\">1,000\u5186\u672a\u6e80<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.61%;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/td>\n<td style=\"width: 60.7064%;\">\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<td style=\"width: 20.5436%;\">5,000\u5186\u672a\u6e80<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.61%;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/td>\n<td style=\"width: 60.7064%;\">\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 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20.5436%;\">5,000\u5186\u672a\u6e80<\/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\"><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: 12px;\">\u203b1<\/span>\u00d7\u5ef6\u6ede\u7a0e\u306e\u5272\u5408<span style=\"font-size: 12px;\">\u203b2<\/span>\u00d7\u671f\u9593(\u65e5\u6570)<span style=\"font-size: 12px;\">\u203b3<\/span>\u00f7365\u65e5\uff1d\u91d1\u984d<span style=\"font-size: 12px;\">\u203b4<\/span><br \/>\n\u2461\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u7a0e\u306e\u984d<span style=\"font-size: 12px;\">\u203b1<\/span>\u00d7\u5ef6\u6ede\u7a0e\u306e\u5272\u5408<span style=\"font-size: 12px;\">\u203b2<\/span>\u00d7\u671f\u9593(\u65e5\u6570)<span style=\"font-size: 12px;\">\u203b5<\/span>\u00f7365\u65e5\uff1d\u91d1\u984d<span style=\"font-size: 12px;\">\u203b4<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 11px;\">\u203b1\u300010,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u6368\u3066<br \/>\n\u203b2\u3000\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u306f\u5e74\u6bce\u306b\u4ee3\u308f\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300e\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u300f<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\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<br \/>\n\u203b4\u30001\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u6368\u3066<br \/>\n\u203b5\u3000\uff12\u30f5\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 width=\"100%\">\n<tbody>\n<tr>\n<th>\u7d0d\u4ed8\u671f\u9650\u304b\u30892\u30f5\u6708\u4ee5\u5185<\/th>\n<td>\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<br \/>\n<span style=\"font-size: 14px;\"><u>\u203b\u4ee4\u548c8\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u306f2.8%<\/u><\/span><\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u4ed8\u671f\u9650\u304b\u30892\u30f5\u6708\u7d4c\u904e<\/th>\n<td>\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<br \/>\n<span style=\"font-size: 14px; color: #333333;\"><u>\u203b\u4ee4\u548c8\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u306f9.1%<\/u><\/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 width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 24.349%;\">\u4fee\u6b63\u7533\u544a\u306e\u6642\u671f<\/th>\n<th style=\"text-align: center; width: 38.0208%;\">50\u4e07\u5186\u4ee5\u4e0b<br \/>\n<span style=\"font-size: 11px;\">\uff08\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u304c50\u4e07\u5186\u3088\u308a\u3082\u9ad8\u3051\u308c\u3070\u3001<br \/>\n\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: 11px;\">\uff08\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u304c50\u4e07\u5186\u3088\u308a\u3082\u9ad8\u3051\u308c\u3070\u3001<br \/>\n\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u8d85\uff09<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.349%;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d<\/td>\n<td colspan=\"2\" style=\"width: 75.5208%; text-align: center;\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.349%;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u5f8c\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u307e\u3067<br \/>\n\uff08\u66f4\u6b63\u7b49\u4e88\u77e5\u524d\uff09<\/td>\n<td style=\"width: 38.0208%; text-align: center;\">5\uff05<\/td>\n<td style=\"text-align: center;\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.349%;\">\u7a0e\u52d9\u8abf\u67fb\u5f8c<\/td>\n<td style=\"width: 38.0208%; text-align: center;\">10\uff05<\/td>\n<td style=\"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-1\">\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=\"width: 25.7813%; text-align: center;\">\u671f\u9650\u5f8c\u7533\u544a\u306e\u6642\u671f<\/th>\n<th style=\"width: 18.8029%; text-align: center;\">50\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"width: 25.3642%; text-align: center;\">50\u4e07\u5186\u8d85300\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th style=\"width: 29.9743%; text-align: center;\">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: 25.7813%; text-align: center;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d<\/td>\n<td colspan=\"3\" style=\"width: 74.0885%; text-align: center;\">5\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.7813%; 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: 11px;\">\uff08\u66f4\u6b63\u7b49\u4e88\u77e5\u524d\uff09<\/span><\/td>\n<td style=\"width: 18.8029%; text-align: center;\">10\uff05<\/td>\n<td style=\"width: 25.3642%; text-align: center;\">15\uff05<\/td>\n<td style=\"width: 29.9743%; text-align: center;\">25\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.7813%; text-align: center;\">\u7a0e\u52d9\u8abf\u67fb\u5f8c<\/td>\n<td style=\"width: 18.8029%; text-align: center;\">15\uff05<\/td>\n<td style=\"width: 25.3642%; text-align: center;\">20\uff05<\/td>\n<td style=\"width: 29.9743%; 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\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<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\" style=\"text-align: center;\"><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 width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 61.5885%;\">\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: 38.2813%; text-align: center;\">35%<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 61.5885%;\">\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: 38.2813%; 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>4.\u629c\u3051\u9053\u3092\u63a2\u3059\u3088\u308a\u78ba\u5b9f\uff01\u7a0e\u91d1\u3092\u8efd\u6e1b\u3067\u304d\u308b\u6b63\u653b\u6cd5\u306e\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u300d<\/h2>\n<p><strong>\u629c\u3051\u9053\u3092\u63a2\u3059\u3088\u308a\u78ba\u5b9f\u306b\u3001\u7a0e\u91d1\u3092\u8efd\u6e1b\u3067\u304d\u308b\u6b63\u653b\u6cd5\u306e\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u300d\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u4ee3\u8868\u7684\u306a\u5bfe\u7b56\u306b\u7c21\u5358\u306b\u89e6\u308c\u308b\u7a0b\u5ea6\u3067\u3059\u304c\u3001\u8a73\u7d30\u306f\u4e0b\u8a18\u306e\u8a18\u4e8b\u3067\u3054\u78ba\u8a8d\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-measures\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u5bfe\u7b5622\u9078\uff5c\u7bc0\u7a0e\u306e\u305f\u3081\u306b\u3067\u304d\u308b\u3053\u3068\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n<h3>4-1.\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u3067\u66a6\u5e74\u8d08\u4e0e\u3092\u3059\u308b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\uff11\u3064\u76ee\u306f\u3001\u300c\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\u3067\u66a6\u5e74\u8d08\u4e0e\u3092\u3059\u308b\u300d\u3067\u3059\u3002<\/p>\n<p><u>\u66a6\u5e74\u8d08\u4e0e\u3068\u306f\u30011\u4eba\u3042\u305f\u308a\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u4ed5\u7d44\u307f\u3092\u5229\u7528\u3057\u3001\u751f\u524d\u306b\u8ca1\u7523\u3092\u5c11\u3057\u305a\u3064\u5bb6\u65cf\u3078\u79fb\u3057\u3066\u3044\u304f\u65b9\u6cd5\u3067\u3059\u3002<\/u>\u6642\u9593\u3092\u304b\u3051\u3066\u8a08\u753b\u7684\u306b\u884c\u3046\u3053\u3068\u3067\u3001\u5c06\u6765\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u5b89\u5168\u306b\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #383838;\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u958b\u59cb\u524d3\uff5e7\u5e74\u4ee5\u5185\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u969b\u306b\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\uff08\u6301\u3061\u623b\u3057\uff09\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eba\u304c\u9ad8\u9f62\u3067\u306f\u306a\u3044\u5834\u5408\u306b\u52b9\u679c\u3092\u767a\u63ee\u3057\u3084\u3059\u3044\u5bfe\u7b56\u3067\u3059\u3002<\/span><\/p>\n<p>\u6b63\u3057\u3044\u66a6\u5e74\u8d08\u4e0e\u306e\u624b\u9806\u3084\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\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\/gifts-made-during-ones-lifetime-tax-exempt\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life#26137\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u4ee4\u548c6\u5e74\u6539\u6b63\u306b\u3088\u308b\u671f\u9593\u5ef6\u9577\u306e\u5f71\u97ff\u3068\u5bfe\u7b56\u3092\u89e3\u8aac<\/a><br \/>\n<span style=\"font-size: 16px; color: #383838;\">\u25a0<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4402\u2003\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/a><\/p>\n<h3>4-2.\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\uff12\u3064\u76ee\u306f\u3001\u300c\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u300d\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><u>\u6b8b\u3055\u308c\u305f\u5bb6\u65cf\u304c\u53d7\u3051\u53d6\u308b\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u3001\u300c500\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3068\u3044\u3046\u975e\u8ab2\u7a0e\u67a0\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/u>\u624b\u5143\u306b\u3042\u308b\u73fe\u91d1\u3092\u751f\u547d\u4fdd\u967a\u306b\u5909\u3048\u3066\u907a\u3059\u3060\u3051\u3067\u3001\u975e\u8ab2\u7a0e\u67a0\u306e\u5206\u3060\u3051\u8ab2\u7a0e\u3055\u308c\u308b\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #383838;\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/lifeinsurance-inheritancetax\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac<\/a><br \/>\n<span style=\"font-size: 16px; color: #383838;\">\u25a0<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1750.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.1750\u2003\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d<\/a><br \/>\n<span style=\"font-size: 16px; color: #383838;\">\u25a0<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4114\u2003\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u6b7b\u4ea1\u4fdd\u967a\u91d1<\/a><\/p>\n<h3>4-3.\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p>\uff13\u3064\u76ee\u306f\u3001\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6d3b\u7528\u3059\u308b\u300d\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\uff08\u914d\u5076\u8005\u63a7\u9664\uff09\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3057\u305f\u907a\u7523\u306e\u3046\u3061\u3001\u300c1\u51046,000\u4e07\u5186\u300d\u307e\u305f\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300d\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u304f\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<u>\u6b63\u5473\u306e\u907a\u7523\u984d\u304c1\u51046,000\u4e07\u5186\u307e\u3067\u306e\u76f8\u7d9a\u3067\u3001\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u914d\u5076\u8005\u304c\u53d6\u5f97\u3059\u308c\u3070\u3001\u305d\u306e\u5bb6\u65cf\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5b50\u4f9b\u306a\u3069\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u914d\u5076\u8005\u304c\u907a\u7523\u3092\u5206\u3051\u5408\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u914d\u5076\u8005\u304c\u53d6\u5f97\u3057\u305f\u5206\u306e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u306f\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u975e\u5e38\u306b\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u5236\u5ea6\u3067\u3059\u3002<\/u><\/p>\n<p>\u3057\u304b\u3057\u3001\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u3092\u30c8\u30fc\u30bf\u30eb\u3067\u8003\u3048\u308b\u3068\u3001\u4e00\u6b21\u76f8\u7d9a\u3067\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3001\u305d\u306e\u5bb6\u65cf\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u3092\u4e00\u756a\u5b89\u304f\u3059\u308b\u65b9\u6cd5\u3068\u306f\u9650\u3089\u306a\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-spousal-deduction\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\u6d3b\u7528\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><br \/>\n<span style=\"font-size: 16px; color: #383838;\">\u25a0<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4158.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4158\u2003\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b<\/a><\/p>\n<h3>4-4.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p>\uff14\u3064\u76ee\u306f\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u300d\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><u>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/u><\/span><u>\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4e8b\u696d\u3084\u5c45\u4f4f\u306e\u305f\u3081\u306b\u4f7f\u7528\u3057\u3066\u3044\u305f\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6700\u5927\u306780%\u6e1b\u984d\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/u><\/p>\n<p>\u3068\u3066\u3082\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3067\u3059\u304c\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u7528\u9014\u3084\u53d6\u5f97\u3059\u308b\u4eba\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3059\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-center\/sozokuzei-column\/shokibo-takuchi\/\" target=\"_blank\" rel=\"noopener\">\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u984d\u304c\u5b89\u304f\u306a\u308b\uff1f\uff5e\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u57fa\u790e\u7de8<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.4124\u2003\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a><\/p>\n<h2><span style=\"font-size: inherit;\">5.\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3092<\/span><\/h2>\n<p><span style=\"font-size: inherit; color: #e25041;\"><strong>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\uff12\u7ae0\u306eNG\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306b\u3001\u81ea\u5df1\u5224\u65ad\u3067\u9593\u9055\u3063\u305f\u5bfe\u7b56\u3092\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u610f\u56f3\u7684\u306a\u8ca1\u7523\u96a0\u3057\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3084\u3001\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u7279\u4f8b\u306e\u9069\u7528\u306b\u8ff7\u3063\u305f\u3089\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u7a0e\u7406\u58eb\u306f\u3001\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u7a0e\u8ca0\u62c5\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u5bfe\u7b56\u3092\u63d0\u6848\u3057\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-consultation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306e\u76f8\u8ac7\u5148\u3092\u304a\u60a9\u307f\u5225\u306b\u5fb9\u5e95\u89e3\u8aac\uff5c\u7121\u6599\u76f8\u8ac7\u3082\u7d39\u4ecb<\/a>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-consultation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306f\u3069\u3053\u306b\u3059\u3079\u304d\uff1f\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72\u306a\u30694\u3064\u306e\u7a93\u53e3\u3092\u6bd4\u8f03\u89e3\u8aac<\/a>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant\" target=\"_blank\" 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