{"id":7968,"date":"2026-08-13T11:46:34","date_gmt":"2026-08-13T02:46:34","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7968"},"modified":"2026-08-13T11:46:34","modified_gmt":"2026-08-13T02:46:34","slug":"sozoku-shotokuzei-difference","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozoku-shotokuzei-difference","title":{"rendered":"\u76f8\u7d9a\u8ca1\u7523\u306b\u304b\u304b\u308b\u306e\u306f\u76f8\u7d9a\u7a0e\u3002\u4f8b\u5916\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-size: 16px; color: #333333;\">\u300c\u907a\u7523\u3092<\/span>\u76f8\u7d9a<span style=\"font-size: 16px; color: #333333;\">\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u3060\u3051\u3067\u306a\u304f\u6240\u5f97\u7a0e\u3082\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\uff1f\u300d<\/span><br \/>\n\u300c\u76f8\u7d9a\u6642\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u306e\u306f\u3069\u3093\u306a\u30b1\u30fc\u30b9\uff1f\u300d<br \/>\n\u300c\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u3055\u307e\u306f\u3053\u3093\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\u8ca1\u7523\u306b\u304b\u304b\u308b\u306e\u306f\u300c\u76f8\u7d9a\u7a0e\u300d\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4f8b\u5916\u7684\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f8b\u5916\u7684\u306b\u76f8\u7d9a\u6642\u306b\u6240\u5f97\u7a0e\u304b\u304b\u304b\u308b\u30b1\u30fc\u30b9\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u300c\u907a\u7523\u76f8\u7d9a\u306e\u969b\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u3084\u6240\u5f97\u7a0e\u300d\u306b\u3064\u3044\u3066\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"ypiy4rmfwkh9qmyr1ip9m5\">1.\u76f8\u7d9a\u8ca1\u7523\u306b\u304b\u304b\u308b\u306e\u306f\u539f\u5247\u300c\u76f8\u7d9a\u7a0e\u300d<\/h2>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u306e\u306f\u539f\u5247\u300c\u76f8\u7d9a\u7a0e\u300d\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u8ca1\u7523\u306b\u304b\u304b\u308b\u306e\u306f\u300c\u76f8\u7d9a\u7a0e\u300d\u3067\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u6240\u5f97\u7a0e\u300d\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304b\u3089\u5f15\u304d\u7d99\u3044\u3060\u8ca1\u7523\u306f\u300c\u907a\u7523\u300d\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u50cd\u3044\u3066\u5f97\u305f\u53ce\u5165<\/span>\u3001\u3064\u307e\u308a\u6240\u5f97\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<blockquote>\n<p>\u6240\u5f97\u7a0e\u6cd5 \u7b2c\u4e5d\u6761\uff08\u975e\u8ab2\u7a0e\u6240\u5f97\uff09<\/p>\n<p><strong>\u6b21\u306b\u63b2\u3052\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001<\/strong><u><strong>\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3002<\/strong><\/u><\/p>\n<p>\u5341\u4e03\u3000<strong>\u76f8\u7d9a\u3001\u907a\u8d08\u53c8\u306f\u500b\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u3082\u306e<\/strong>\uff08\u76f8\u7d9a\u7a0e\u6cd5\uff08\u662d\u548c\u4e8c\u5341\u4e94\u5e74\u6cd5\u5f8b\u7b2c\u4e03\u5341\u4e09\u53f7\uff09\u306e\u898f\u5b9a\u306b\u3088\u308a\u76f8\u7d9a\u3001\u907a\u8d08\u53c8\u306f\u500b\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3082\u306e\u3092\u542b\u307f\u3001\u540c\u6cd5\u7b2c\u4e8c\u5341\u4e00\u6761\u306e\u4e09\u7b2c\u4e00\u9805\u7b2c\u4e00\u53f7\uff08\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\uff09\u306b\u898f\u5b9a\u3059\u308b\u516c\u76ca\u4fe1\u8a17\u304b\u3089\u7d66\u4ed8\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09<\/p>\n<p>\u51fa\u5178\uff1ae-Gov\u6cd5\u4ee4\u691c\u7d22<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033#Mp-Pa_1-Ch_3-At_9\" target=\"_blank\" rel=\"noopener\">\u300c\u6240\u5f97\u7a0e\u6cd5\u300d\u7b2c\u4e5d\u6761<\/a><\/p>\n<\/blockquote>\n<h2 id=\"inj2sxu1l0q7gcoxynm06a\">2.\u3010\u4f8b\u5916\u3011\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b3\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u4f8b\u5916\u7684\u306b\u300c\u6240\u5f97\u7a0e\u300d\u304c\u304b\u304b\u308b3\u3064\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304b\u3089\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3044\u3060\u8ca1\u7523\u306f\u300c\u76f8\u7d9a\u7a0e\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u3057\u304b\u3057\u4ee5\u4e0b\u306e\u901a\u308a\u3001<u><strong>\u4f8b\u5916\u7684\u306b\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u300c\u6240\u5f97\u7a0e\u300d\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/u><\/p>\n<ul>\n<li><a href=\"#jocg5dmeg5dpd19zqgms3q\" target=\"_self\">2-1.\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u6240\u5f97\u7a0e\u3092\u4ee3\u308f\u308a\u306b\u7533\u544a\u3059\u308b\u6642<\/a><\/li>\n<li><a href=\"#v2jjkxiony22euznfwy97\" target=\"_self\">2-2.\u76f8\u7d9a\u3057\u305f\u5f8c\u306e\u8ca1\u7523\u3092\u58f2\u5374\u30fb\u904b\u7528\u3057\u305f\u6642<\/a><\/li>\n<li><a href=\"#n5oe1prctv9qumzdjxlx\" target=\"_self\">2-3.\u76f8\u7d9a\u306b\u3088\u308a\u76f8\u7d9a\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642<\/a><\/li>\n<\/ul>\n<h3 id=\"jocg5dmeg5dpd19zqgms3q\">2-1.\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u6240\u5f97\u7a0e\u3092\u4ee3\u308f\u308a\u306b\u7533\u544a\u3059\u308b\u6642\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09<\/h3>\n<p>1\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u6240\u5f97\u7a0e\u3092\u4ee3\u308f\u308a\u306b\u7533\u544a\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p><strong>\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u304c1\u67081\u65e5\u304b\u3089\u4ea1\u304f\u306a\u3063\u305f\u65e5\u307e\u3067\u306b\u6240\u5f97\u3092\u5f97\u3066\u3044\u3066\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u306a\u3044\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6240\u5f97\u7a0e\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3092\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/strong><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9\u306e\u6761\u4ef6\u306f\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/01\/1_06.htm\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9<\/a>\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\u3001\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185\u300d\u3067\u3059\u3002\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\uff08\u7fcc\u5e743\u670815\u65e5\u307e\u3067\uff09\u3088\u308a\u3082\u671f\u9650\u304c\u77ed\u3044\u305f\u3081\u3001\u65e9\u3081\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u><\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/quasi-final-return\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u65b9\u6cd5\u3084\u671f\u9650\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><br \/>\n<strong>\u25a0<\/strong>\u56fd\u7a0e\u5e81 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2022.htm\" target=\"_blank\" rel=\"noopener\">No.2022 \u7d0d\u7a0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09<\/a><\/p>\n<h3 id=\"v2jjkxiony22euznfwy97\">2-2.\u76f8\u7d9a\u3057\u305f\u5f8c\u306e\u8ca1\u7523\u3092\u58f2\u5374\u30fb\u904b\u7528\u3057\u305f\u6642<\/h3>\n<p>2\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001\u76f8\u7d9a\u3057\u305f\u5f8c\u306e\u8ca1\u7523\u3092\u58f2\u5374\u30fb\u904b\u7528\u3057\u305f\u6642\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u4ee5\u4e0b\u30012\u3064\u306e\u30b1\u30fc\u30b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"2gcu7pd6qhuz7mi3uvnz9p\">2-2-1.\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u306a\u3069\u3092\u300c\u58f2\u5374\u300d\u3057\u305f\u30b1\u30fc\u30b9<\/h4>\n<p><strong>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3084\u5efa\u7269\u3001\u682a\u5f0f\u306a\u3069\u3092\u58f2\u5374\u3057\u3001\u8cfc\u5165\u3057\u305f\u91d1\u984d\u3088\u308a\u3082\u9ad8\u304f\u58f2\u308c\u3066\u5229\u76ca\uff08\u58f2\u5374\u76ca\uff09\u304c\u51fa\u305f\u5834\u5408\u3001\u305d\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\uff09\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3082\u3057\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u5f8c\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u300c\u76f8\u7d9a\u7a0e\u984d\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\u5236\u5ea6\u3092\u4f7f\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u652f\u6255\u3063\u305f\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u300c\u7d4c\u8cbb\u300d\u3068\u3057\u3066\u8a8d\u3081\u3001\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\uff09\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">No.3267\u2003\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b<\/a><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shutokuhi-kasan\" target=\"_blank\" rel=\"noopener\">\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6e1b\u3089\u3059\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/a><\/p>\n<p>\u307e\u305f\u3001\u53e4\u3044\u5b9f\u5bb6\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u306a\u3089\u300c\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\">No.3306\u2003\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/akiya-tokurei\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u58f2\u5374\u3059\u308b\u524d\u306b\u20263,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u3055\u308c\u308b\u7279\u4f8b\u306e\u3054\u7d39\u4ecb\uff3b\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7248\uff3d<\/a><\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u300c\u76f8\u7d9a\u7a0e\u984d\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u3068\u300c\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u306f\u9078\u629e\u5236\u3067\u3059\u3002\u4f75\u7528\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"kl2dwgb4s8gieeqovzdars\">2-2-2.\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u304b\u3089\u5bb6\u8cc3\u53ce\u5165\u306a\u3069\u306e\u56fa\u5b9a\u306e\u53ce\u5165\u3092\u5f97\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u304b\u3089\u5bb6\u8cc3\u53ce\u5165\u306a\u3069\u306e\u56fa\u5b9a\u306e\u53ce\u5165\u3092\u5f97\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u5bb6\u8cc3\u306e\u767a\u751f\u6642\u671f\u306b\u3088\u3063\u3066\u7a0e\u91d1\u306e\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u4ea1\u304f\u306a\u308b\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u5bb6\u8cc3<\/th>\n<td>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u53ce\u5165\u306a\u306e\u3067\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u306e\u5bfe\u8c61<\/td>\n<\/tr>\n<tr>\n<th><strong>\u6b7b\u4ea1\u65e5\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u5bb6\u8cc3\u00a0<\/strong><\/th>\n<td>\u76f8\u7d9a\u4eba\u81ea\u8eab\u306e\u53ce\u5165\u306a\u306e\u3067<strong>\u300c\u6240\u5f97\u7a0e\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09\u300d\u306e\u5bfe\u8c61<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u30a2\u30d1\u30fc\u30c8\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u99d0\u8eca\u5834\u306a\u3069\u3092\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u3001\u76f8\u7d9a\u767a\u751f\u65e5\u4ee5\u964d\u306b\u767a\u751f\u3059\u308b\u5bb6\u8cc3\u53ce\u5165\u306f\u76f8\u7d9a\u4eba\u81ea\u8eab\u306e\u53ce\u5165\u3067\u3059\u304b\u3089\u3001<\/strong><strong>\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u300d\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304f\u306a\u308b\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u5bb6\u8cc3\u53ce\u5165\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u53ce\u5165\u3067\u3059\u304b\u3089\u3001\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" target=\"_blank\" rel=\"noopener\">No.1370\u2003\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u4e0d\u52d5\u7523\u6240\u5f97)<\/a><\/p>\n<h3 id=\"n5oe1prctv9qumzdjxlx\">2-3.\u76f8\u7d9a\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642<\/h3>\n<p>3\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001\u76f8\u7d9a\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u4ee5\u4e0b\u30013\u3064\u306e\u30b1\u30fc\u30b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"slz2dx8ft9ai49jhg3jlat\">2-3-1.\u300c\u81ea\u5206\u3067\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u300d\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u76f8\u7d9a\u767a\u751f\u6642\u306b\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u8ab0\u304c\u4fdd\u967a\u6599\u3092\u6255\u3063\u3066\u3044\u305f\u304b\u306b\u3088\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong><span style=\"color: #e25041;\">\u4fdd\u967a\u6599\u8ca0\u62c5\u8005<\/span><\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u88ab\u4fdd\u967a\u8005<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u304b\u304b\u308b\u7a0e\u91d1<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u88ab\u76f8\u7d9a\u4eba<\/td>\n<td style=\"text-align: center;\">\u88ab\u76f8\u7d9a\u4eba<\/td>\n<td style=\"text-align: center;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u4eba<\/span><\/strong><\/td>\n<td style=\"text-align: center;\">\u4ea1\u304f\u306a\u3063\u305f\u4eba\u88ab\u76f8\u7d9a\u4eba<\/td>\n<td style=\"text-align: center;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"text-align: center;\"><strong><span style=\"color: #e25041;\">\u6240\u5f97\u7a0e\uff08\u4e00\u6642\u6240\u5f97\uff09<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u7b2c\u4e09\u8005<\/td>\n<td style=\"text-align: center;\">\u88ab\u76f8\u7d9a\u4eba<\/td>\n<td style=\"text-align: center;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"text-align: center;\"><strong>\u8d08\u4e0e\u7a0e<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3054\u81ea\u8eab\u3067\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u4e00\u6642\u6240\u5f97\u306b\u306f\u5e74\u9593\u6700\u592750\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1750.htm\" target=\"_blank\" rel=\"noopener\">No.1750 \u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d<\/a><\/p>\n<p>\u76f8\u7d9a\u6642\u306e\u751f\u547d\u4fdd\u967a\u91d1\u306e\u6271\u3044\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\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\/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><\/p>\n<h4 id=\"hsko36z4pebq70h35f5w4k\">2-3-2.\u6b7b\u4ea1\u9000\u8077\u91d1\u3084\u4fdd\u967a\u91d1\u3092\u300c\u5e74\u91d1\u5f62\u5f0f\u300d\u3067\u53d7\u3051\u53d6\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u6b7b\u4ea1\u9000\u8077\u91d1\u3084\u751f\u547d\u4fdd\u967a\u91d1\u3092\u4e00\u62ec\u3067\u53d7\u3051\u53d6\u3089\u305a\u3001\u5206\u5272\u3057\u3066\u6bce\u5e74\u53d7\u3051\u53d6\u308b\u300c\u5e74\u91d1\u5f62\u5f0f\u300d\u306b\u3057\u305f\u5834\u5408\u3001\u521d\u5e74\u5ea6\u3068\u3001\uff12\u5e74\u76ee\u4ee5\u964d\u3067\u7a0e\u91d1\u306e\u7a2e\u985e\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u53d7\u7d66\u521d\u5e74\u5ea6<\/th>\n<td style=\"width: 83.724%;\">\u5c06\u6765\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\uff08\u53d7\u7d66\u6a29\u8a55\u4fa1\u984d\uff09\u306b\u5bfe\u3057\u3066<strong>\u300c\u76f8\u7d9a\u7a0e\u300d<\/strong>\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">2\u5e74\u76ee\u4ee5\u964d<\/th>\n<td style=\"width: 83.724%;\"><span style=\"font-size: 16px; color: #333333;\">\u6bce\u5e74\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u306e\u3046\u3061\u3001\u5229\u606f\u306b\u3042\u305f\u308b\u904b\u7528\u76ca\u90e8\u5206\u306b\u5bfe\u3057\u3066<strong>\u300c\u6240\u5f97\u7a0e\uff08\u96d1\u6240\u5f97\uff09<\/strong>\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u521d\u5e74\u5ea6\u306b\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u90e8\u5206\u306f\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u9664\u5916\u3055\u308c\u3001<strong>\u904b\u7528\u306b\u3088\u308a\u5897\u3048\u305f\u90e8\u5206\u306e\u307f\u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/strong><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1620.htm\" target=\"_blank\" rel=\"noopener\">No.1620\u2003\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5e74\u91d1\u53d7\u7d66\u6a29\u306b\u4fc2\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><\/p>\n<h4 id=\"igopm44i7v323os1mqu7u\">2-3-3.\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u300c\u672a\u652f\u7d66\u5e74\u91d1\u300d\u3092\u907a\u65cf\u304c\u53d7\u3051\u53d6\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u516c\u7684\u5e74\u91d1\u306f\u5076\u6570\u6708\u306e15\u65e5\u306b\u524d\u6708\u30fb\u524d\u3005\u6708\u306e2\u304b\u6708\u5206\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4ea1\u304f\u306a\u3063\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u306f\u300c\u672c\u6765\u53d7\u7d66\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u672a\u652f\u7d66\u306e\u5e74\u91d1\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u672a\u652f\u7d66\u5e74\u91d1\u306f\u3001\u907a\u65cf\u72ec\u81ea\u306e\u6a29\u5229\u3068\u3057\u3066\u8acb\u6c42\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u907a\u7523\uff08\u76f8\u7d9a\u8ca1\u7523\uff09\u3067\u306f\u306a\u304f\u3001\u53d7\u3051\u53d6\u3063\u305f\u907a\u65cf\u81ea\u8eab\u306e\u53ce\u5165\uff08\u4e00\u6642\u6240\u5f97\uff09\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4ed6\u306e\u4e00\u6642\u6240\u5f97\u3068\u3042\u308f\u305b\u3066\u7279\u5225\u63a7\u9664\u984d\uff08\u6700\u592750\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/02\/09.htm\" target=\"_blank\" rel=\"noopener\">\u672a\u652f\u7d66\u306e\u56fd\u6c11\u5e74\u91d1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" target=\"_blank\" rel=\"noopener\">No.1490\u2003\u4e00\u6642\u6240\u5f97<\/a><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/unpaid-pension\" target=\"_blank\" rel=\"noopener\">\u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\uff1f\u53d7\u3051\u53d6\u308c\u308b\u4eba\u30fb\u624b\u7d9a\u304d\u30fb\u7a0e\u91d1\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n<h2 id=\"orvj0mdq0js6um8bz4m0o\">\uff13\uff0e\u76f8\u7d9a\u7a0e\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u3001\u6240\u5f97\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u3067\u7d0d\u4ed8\u3059\u308b<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u3001\u6240\u5f97\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u907a\u7523\u76f8\u7d9a\u306b\u95a2\u9023\u3057\u3066\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306f\u3001\u7a0e\u76ee\u306e\u9055\u3044\u306b\u3088\u3063\u3066\u7533\u544a\u624b\u7d9a\u304d\u306e\u7a2e\u985e\u3084\u63d0\u51fa\u671f\u9650\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u7533\u544a\u65b9\u6cd5\u3068\u7d0d\u4ed8\u671f\u9650\u3092\u6b63\u3057\u304f\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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 style=\"text-align: center;\">\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<td style=\"width: 15.7227%; background-color: #edf4e4;\">\u7533\u544a\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 32.8776%; background-color: #edf4e4; text-align: center;\">\u7533\u544a\u671f\u9650\u30fb\u652f\u6255\u3044\u671f\u9650<\/td>\n<td style=\"width: 26.237%; background-color: #edf4e4; text-align: center;\">\u63d0\u51fa\u5148\uff08\u5bfe\u8c61\u5834\u6240\uff09<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u7a0e<\/th>\n<td style=\"width: 15.7227%;\"><span style=\"color: #1f1f1f;\"><strong>\u76f8\u7d9a\u7a0e\u7533\u544a<\/strong><\/span><\/td>\n<td style=\"width: 32.8776%;\"><span style=\"color: #1f1f1f;\">\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<\/span><br \/>\n<span style=\"color: #1f1f1f;\"><strong>10\u304b\u6708\u4ee5\u5185<\/strong><\/span><\/td>\n<td style=\"width: 26.237%;\"><span style=\"color: #1f1f1f;\"><u>\u4ea1\u304f\u306a\u3063\u305f\u65b9<\/u>\u306e\u4f4f\u6240\u5730\u306e\u7a0e\u52d9\u7f72<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u6240\u5f97\u7a0e<\/th>\n<td style=\"width: 15.7227%;\"><span style=\"color: #1f1f1f;\"><strong>\u6e96\u78ba\u5b9a\u7533\u544a<\/strong><\/span><\/td>\n<td style=\"width: 32.8776%;\"><span style=\"color: #1f1f1f;\">\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<\/span><br \/>\n<span style=\"color: #1f1f1f;\"><strong><u>4\u304b\u6708\u4ee5\u5185<\/u><\/strong><\/span><\/td>\n<td style=\"width: 26.237%;\"><span style=\"color: #1f1f1f;\"><u>\u4ea1\u304f\u306a\u3063\u305f\u65b9<\/u>\u306e\u4f4f\u6240\u5730\u306e\u7a0e\u52d9\u7f72<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u4eba\u306e\u6240\u5f97\u7a0e<\/th>\n<td style=\"width: 15.7227%;\"><span style=\"color: #1f1f1f;\"><strong>\u78ba\u5b9a\u7533\u544a<\/strong><\/span><\/td>\n<td style=\"width: 32.8776%;\"><span style=\"color: #1f1f1f;\">\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u7fcc\u5e74\u306e<\/span><br \/>\n<span style=\"color: #1f1f1f;\"><strong>2\u670816\u65e5 \uff5e 3\u670815\u65e5\u307e\u3067<\/strong><\/span><\/td>\n<td style=\"width: 26.237%;\"><span style=\"color: #1f1f1f;\"><u>\u76f8\u7d9a\u4eba\u81ea\u8eab<\/u>\u306e\u4f4f\u6240\u5730\u306e\u7a0e\u52d9\u7f72<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"zt0grq2n1rspl2y3ttunjr\">3-1.\u76f8\u7d9a\u7a0e\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u7d0d\u4ed8\u3059\u308b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306f\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u300d\u3092\u884c\u3063\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u3001<\/span>\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u671f\u9650\u306f\u3001\u300c\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u300d\u3067\u3059\u3002<\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3078\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u3042\u308f\u305b\u3066\u7d0d\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3084\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u3068\u3044\u3063\u305f\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\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\/copy-inheritance-tax-how-much\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\u304b\u3089\u304b\u304b\u308b\uff1f\u5224\u65ad\u3059\u308b\u65b9\u6cd5\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-deadline\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u304c\u6559\u3048\u308b\uff01\u76f8\u7d9a\u7a0e\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u671f\u9650\u3068\u306f\uff1f\u521d\u3081\u3066\u306e\u4eba\u5411\u3051\u306b\u89e3\u8aac\u3057\u307e\u3057\u305f<\/a><\/p>\n<h3 id=\"ch1s50l7qp8so2xd0k6cy\">3-2.\u6240\u5f97\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u3067\u7d0d\u4ed8\u3059\u308b<\/h3>\n<p>\u6240\u5f97\u7a0e\u306f\u300c\u78ba\u5b9a\u7533\u544a\u300d\u3092\u884c\u3063\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306b\u95a2\u9023\u3057\u3066\u767a\u751f\u3059\u308b\u6240\u5f97\u7a0e\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u3001\u300c\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u7fcc\u5e74\u306e2\u670816\u65e5\u301c3\u670815\u65e5\u307e\u3067\u300d\u3067\u3059\u3002<\/p>\n<p><u>\u3053\u3053\u3067\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304c\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4ee3\u308f\u308a\u306b\u7533\u544a\u3059\u308b\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3067\u3059\u3002<\/u><\/p>\n<p><strong>\u76f8\u7d9a\u4eba\u81ea\u8eab\u306e\u6240\u5f97\u7a0e\u7533\u544a\u3068\u306f\u7570\u306a\u308a\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\u300c\u76f8\u7d9a\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185\u300d\u3068\u975e\u5e38\u306b\u77ed\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong>\u300c\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3068\u540c\u3058\u6642\u671f\u3067\u3044\u3044\u3060\u308d\u3046\u300d\u3068\u52d8\u9055\u3044\u3057\u3066\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u3001\u65e9\u3081\u306b\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\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\/quasi-final-return\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u65b9\u6cd5\u3084\u671f\u9650\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n<h2 id=\"z94ntwwdl0s67xifm1je79\">4.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u3084\u4f8b\u5916\u7684\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b6\u3064\u306e\u30b1\u30fc\u30b9\u3001\u305d\u308c\u305e\u308c\u306e\u7533\u544a\u30fb\u652f\u6255\u3044\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u76f8\u7d9a\u8ca1\u7523\u306b\u304b\u304b\u308b\u306e\u306f\u300c\u76f8\u7d9a\u7a0e\u300d\u3067\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u6240\u5f97\u7a0e\u300d\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\n\u305f\u3060\u3057\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u6240\u5f97\u3092\u4ee3\u308f\u308a\u306b\u7533\u544a\u3059\u308b\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u306f\u3058\u3081\u3001\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3084\u5bb6\u8cc3\u53ce\u5165\u3001\u3054\u81ea\u8eab\u3067\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4f8b\u5916\u7684\u306b\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306b\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u306f\u7a2e\u985e\u306b\u3088\u3063\u3066\u7533\u544a\u671f\u9650\u3084\u63d0\u51fa\u5148\u306e\u7a0e\u52d9\u7f72\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u5168\u4f53\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u78ba\u8a8d\u3057\u3066\u9069\u5207\u306b\u5bfe\u5fdc\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u907a\u7523\u76f8\u7d9a\u306e\u969b\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u3084\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u7686\u3055\u307e\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u907a\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u3060\u3051\u3067\u306a\u304f\u6240\u5f97\u7a0e\u3082\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\uff1f\u300d \u300c\u76f8\u7d9a\u6642\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u306e\u306f\u3069\u3093\u306a\u30b1\u30fc\u30b9\uff1f\u300d \u300c\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u3055\u307e\u306f\u3053\u3093\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u76f8\u7d9a\u8ca1\u7523\u306b\u304b\u304b\u308b\u306e\u306f\u300c\u76f8\u7d9a\u7a0e [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":7967,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[17],"class_list":["post-7968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7968","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=7968"}],"version-history":[{"count":2,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7968\/revisions"}],"predecessor-version":[{"id":7971,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7968\/revisions\/7971"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/7967"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=7968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=7968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}