{"id":7976,"date":"2026-08-17T10:00:55","date_gmt":"2026-08-17T01:00:55","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7976"},"modified":"2026-08-18T10:07:22","modified_gmt":"2026-08-18T01:07:22","slug":"kodomo-nisa-sozoku","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/kodomo-nisa-sozoku","title":{"rendered":"\u3053\u3069\u3082NISA\u306f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\uff1f\u6ce8\u610f\u70b9\u3084\u5bfe\u7b56\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u5b50\u3084\u5b6b\u306e\u540d\u7fa9\u3067\u3053\u3069\u3082NISA\u3092\u306f\u3058\u3081\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u3055\u307e\u306f\u3001\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;\">\u3053\u3069\u3082NISA\u306f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u9078\u629e\u80a2\u3068\u8a00\u3048\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u3084\u308a\u65b9\u3092\u9593\u9055\u3048\u308b\u3068\u601d\u308f\u306c\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u3053\u3069\u3082NISA\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u306e\u3053\u3069\u3082NISA\u306e\u6ce8\u610f\u70b9\u3084\u3088\u304f\u3042\u308bQA\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u3053\u3069\u3082NISA\u3092\u6d3b\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3084\u751f\u524d\u8d08\u4e0e\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=\"1qnatdikt4bkzr4kmu9mi\">1.\u3053\u3069\u3082NISA\u3068\u306f\u3001\u672a\u6210\u5e74\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u65b0\u3057\u3044\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6<\/h2>\n<p>\u3053\u3069\u3082NISA\u3068\u306f\u30010\u6b73\u304b\u308917\u6b73\u306e\u672a\u6210\u5e74\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u65b0\u3057\u3044\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u300c\u8ca1\u52d9\u7701\u3000<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300d\u3067\u5275\u8a2d\u304c\u793a\u3055\u308c\u30012027\u5e741\u6708\u304b\u3089\u958b\u59cb\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"#dg606ncyx767ag78o6j1vp\" target=\"_self\">1-1.0\u6b73\u301c17\u6b73\u306f\u5e74\u959360\u4e07\u5186\uff08\u6700\u5927600\u4e07\u5186\uff09\u307e\u3067\u975e\u8ab2\u7a0e\u3067\u6295\u8cc7\u3067\u304d\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#muciu4kom7olvy3u70f68\" target=\"_self\">1-2.12\u6b73\u4ee5\u964d\u306f\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u5f15\u304d\u51fa\u3057\u53ef\u80fd\u300218\u6b73\u306b\u306a\u308b\u3068\u901a\u5e38\u306eNISA\u3078\u81ea\u52d5\u79fb\u884c\u3059\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#1auehbhawb51nyp4zrvw13\" target=\"_self\">1-3. \u5143\u672c\u5272\u308c\u30ea\u30b9\u30af\u304c\u3042\u308b<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"dg606ncyx767ag78o6j1vp\">1-1.0\u6b73\u301c17\u6b73\u306f\u5e74\u959360\u4e07\u5186\uff08\u6700\u5927600\u4e07\u5186\uff09\u307e\u3067\u975e\u8ab2\u7a0e\u3067\u6295\u8cc7\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u3053\u3069\u3082NISA\u306e\u5bfe\u8c61\u5e74\u9f62\u306f0\u6b73\u301c17\u6b73\u3067\u3001\u5e74\u959360\u4e07\u5186\uff08\u6700\u5927600\u4e07\u5186\uff09\u307e\u3067\u975e\u8ab2\u7a0e\u3067\u6295\u8cc7\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3053\u308c\u307e\u3067\u5927\u4eba\u306e\u5236\u5ea6\u3067\u3042\u3063\u305f\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0\u306e\u5bfe\u8c61\u5e74\u9f62\u304c\u62e1\u5927\u3055\u308c\u30010\u6b73\u306e\u8d64\u3061\u3083\u3093\u304b\u3089\u5229\u7528\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u5236\u5ea6\u306e\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u5bfe\u8c61\u5e74\u9f62<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">0\u301c17\u6b73<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u5e74\u9593\u6295\u8cc7\u4e0a\u9650\u984d<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">\u5e74\u959360\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u975e\u8ab2\u7a0e\u4fdd\u6709\u671f\u9593<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">17\u6b73\u307e\u3067<\/span><br \/>\n<span style=\"color: #1f1f1f;\">\u203b<span style=\"font-size: medium; color: #333333;\">\u81ea\u52d5\u7684\u306b\u5927\u4eba\u306eNISA\uff08\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0\uff09\u306b\u79fb\u884c<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u975e\u8ab2\u7a0e\u4fdd\u6709\u9650\u5ea6\u984d<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">600\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u6295\u8cc7\u5bfe\u8c61\u5546\u54c1<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">\u7a4d\u7acb\u30fb\u5206\u6563\u6295\u8cc7\u306b\u9069\u3057\u305f\u4e00\u5b9a\u306e\u6295\u8cc7\u4fe1\u8a17<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"muciu4kom7olvy3u70f68\">1-2. 12\u6b73\u4ee5\u964d\u306f\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u5f15\u304d\u51fa\u3057\u53ef\u80fd\u300218\u6b73\u306b\u306a\u308b\u3068\u901a\u5e38\u306eNISA\u3078\u81ea\u52d5\u79fb\u884c\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">12\u6b73\u4ee5\u964d\u306f\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u5f15\u304d\u51fa\u3057\u53ef\u80fd\u3067\u300118\u6b73\u306b\u306a\u308b\u3068\u901a\u5e38\u306eNISA\u3078\u81ea\u52d5\u79fb\u884c\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3053\u3069\u3082NISA\u306f\u5e74\u9f62\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6255\u3044\u51fa\u3057\u306e\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 18.7907%;\"><span style=\"color: #1f1f1f;\"><strong>0\u301c11\u6b73<\/strong><\/span><\/th>\n<td style=\"width: 81.0791%;\"><strong>NISA\u53e3\u5ea7\u304b\u3089\u306e\u6255\u51fa\u3057\u306f<u>\u4e0d\u53ef<\/u><\/strong><br \/>\n\uff08\u305f\u3060\u3057\u3001\u707d\u5bb3\u306b\u3088\u308a\u5c45\u4f4f\u5bb6\u5c4b\u304c\u5168\u58ca\u3057\u305f\u5834\u5408\u7b49\u3067\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306f\u53ef\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 18.7907%;\"><span style=\"color: #1f1f1f;\"><strong>12\u6b73\u203b\u301c17\u6b73<\/strong><\/span><\/th>\n<td style=\"width: 81.0791%;\"><strong>\u5165\u5b66\u91d1\u7b49\u6559\u80b2\u8cbb\u3084\u751f\u6d3b\u8cbb\u652f\u6255\u76ee\u7684\u306e\u5834\u5408\u3001\u89aa\u6a29\u8005\uff08\u53e3\u5ea7\u7ba1\u7406\u8005\uff09\u304c\u5b50\u306e\u540c\u610f\u3092\u5f97\u3066\u6255\u51fa\u3057\u53ef\u80fd<\/strong><br \/>\n\u203b\u305d\u306e\u5e74\u306e3\u670831\u65e5\u306b\u304a\u3044\u306612\u6b73\u3067\u3042\u308b\u5e74\u4ee5\u5f8c\u306e\u5404\u5e74\uff08\u4e2d\u5b661\u5e74\u751f\u306b\u306a\u308b\u5e74\u306e1\u67081\u65e5\u4ee5\u964d\u306e\u305f\u3081\u3001\u4e2d\u5b66\u53d7\u9a13\u306e\u5165\u5b66\u91d1\u7b49\u306b\u5145\u5f53\u53ef\u80fd\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 18.7907%;\"><span style=\"color: #1f1f1f;\"><strong>18\u6b73\u4ee5\u4e0a<\/strong><\/span><\/th>\n<td style=\"width: 81.0791%;\"><strong>\u81ea\u52d5\u7684\u306b\u5927\u4eba\u306eNISA\uff08\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0\uff09\u306b\u79fb\u884c<\/strong><br \/>\n<u>\uff0812\u301c17\u6b73\u306e\u9593\u306b\u5f15\u304d\u51fa\u3055\u306a\u3051\u308c\u3070\u30010\u6b73\u304b\u3089\u305a\u3063\u3068\u975e\u8ab2\u7a0e\u3067\u6295\u8cc7\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff09<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #e25041;\">0\u301c17\u6b73\u3067\u4e00\u5b9a\u306e\u4e8b\u7531<\/span><\/strong><strong><span style=\"color: #e25041;\"><u>\u4ee5\u5916<\/u>\u306e\u6255\u51fa\u306b\u3064\u3044\u3066\u306f\u3001<\/span><\/strong><strong><mark class=\"comment-inline thread-winbrzzsmghusu2rzl29q comment-edited\" data-id=\"thread-winbrzzsmghusu2rzl29q\"><strong><span style=\"color: #e25041;\">\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/mark><\/strong><br \/>\n<mark class=\"comment-inline thread-winbrzzsmghusu2rzl29q comment-edited\" data-id=\"thread-winbrzzsmghusu2rzl29q\">\u8b72\u6e21\u6240\u5f97\u3092\u8a8d\u8b58\u3057\u3001\u8b72\u6e21\u76ca\u3084\u914d\u5f53\u306b\u5bfe\u305720.315%\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u304a\u3053\u306a\u308f\u308c\u307e\u3059\u3002<\/mark><mark class=\"comment-inline thread-winbrzzsmghusu2rzl29q comment-edited\" data-id=\"thread-winbrzzsmghusu2rzl29q\">\u307e\u305f\u3001\u8b72\u6e21\u640d\u5931\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001NISA\u53e3\u5ea7\u5185\u914d\u5f53\u91d1\u3068\u306e\u76f8\u6bba\u306f\u4e0d\u53ef\u3068\u306a\u308a\u307e\u3059\u3002<\/mark><\/p>\n<h3 id=\"1auehbhawb51nyp4zrvw13\">1-3. \u5143\u672c\u5272\u308c\u30ea\u30b9\u30af\u304c\u3042\u308b<\/h3>\n<p>\u3053\u3069\u3082NISA\u306b\u306f\u3001<strong>\u5143\u672c\u5272\u308c\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><u>\u3053\u3069\u3082NISA\u306b\u5143\u672c\u4fdd\u8a3c\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3089\u3001\u79c1\u7acb\u4e2d\u5b66\u306e\u5165\u5b66\u91d1\u306a\u3069\u3001\u8cc7\u91d1\u304c\u5fc5\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u76f8\u5834\u304c\u4e0b\u304c\u3063\u3066\u3044\u308b\u3068\u3001\u5143\u672c\u5272\u308c\u3057\u3066\u640d\u5931\u304c\u51fa\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n\u3053\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3082\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001\u9069\u5207\u306a\u91d1\u984d\u3067\u8a08\u753b\u7684\u306b\u6d3b\u7528\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2 id=\"27u6b0e5co3pdkbs12uzbf\">2.\u3053\u3069\u3082NISA\u306f\u6b63\u3057\u304f\u4f7f\u3048\u3070\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306a\u308b<\/h2>\n<p><span style=\"color: #e25041;\"><strong>\u3053\u3069\u3082NISA\u306f\u3001\u6b63\u3057\u304f\u4f7f\u3048\u3070\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u3053\u3069\u3082NISA\u306e\u5e74\u9593\u6295\u8cc7\u4e0a\u9650\u984d\u306f\u300c60\u4e07\u5186\u300d\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u8d08\u4e0e\u7a0e\u306b\u306f\u3001\u53d7\u3051\u53d6\u308b\u4eba1\u4eba\u3042\u305f\u308a\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306e\u57fa\u790e\u63a7\u9664\uff08\u975e\u8ab2\u7a0e\u67a0\uff09\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001<\/span>\u3053\u3069\u3082NISA\u306e\u305f\u3081\u306b\u3001\u89aa\u3084\u7956\u7236\u6bcd\u304b\u3089\u5e74\u959360\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e7c\u3044\u3053\u308d\u304b\u3089\u6bce\u5e74\u3053\u306e\u8d08\u4e0e\u3092\u884c\u3048\u3070\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u305a\u306b\u3001\u89aa\u3084\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u7740\u5b9f\u306b\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u3063\u3066\u5c06\u6765\u767a\u751f\u3059\u308b<strong>\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><span style=\"color: #1f1f1f;\"><strong>\u3053\u3069\u3082NISA\u306e\u5e74\u9593\u6295\u8cc7\u67a0<\/strong><\/span><\/th>\n<td style=\"width: 65.7552%;\"><span style=\"color: #1f1f1f;\"><strong>\u5e74\u959360\u4e07\u5186<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"color: #1f1f1f;\"><strong>\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\uff08\u57fa\u790e\u63a7\u9664\uff09<\/strong><\/span><\/th>\n<td style=\"width: 65.7552%;\"><span style=\"color: #1f1f1f;\"><strong>\u5e74\u9593110\u4e07\u5186<\/strong>\uff08\u53d7\u3051\u308b\u4eba1\u4eba\u3042\u305f\u308a\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"color: #1f1f1f;\"><strong>\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5<\/strong><\/span><\/th>\n<td style=\"width: 65.7552%;\"><span style=\"color: #1f1f1f;\"><strong>\u304b\u304b\u3089\u306a\u3044<\/strong>\uff0860\u4e07\u5186 \u2266 110\u4e07\u5186\u306e\u305f\u3081\u975e\u8ab2\u7a0e\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th><span style=\"color: #1f1f1f;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u8efd\u6e1b\u52b9\u679c<\/strong><\/span><\/th>\n<td style=\"width: 65.7552%;\"><span style=\"color: #1f1f1f;\">\u89aa\u3084\u7956\u7236\u6bcd\u306e\u8cc7\u7523\u3092\u6bce\u5e74\u975e\u8ab2\u7a0e\u3067\u5b50\u30fb\u5b6b\u3078\u79fb\u3059\u3053\u3068\u3067\u3001<strong>\u89aa\u30fb\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u8ca1\u7523\u304c\u6e1b\u308a\u3001\u5c06\u6765\u767a\u751f\u3059\u308b\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b<\/strong>\u3067\u304d\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u65b9\u6cd5\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u6b63\u3057\u304f\u884c\u308f\u306a\u3044\u3068\u601d\u308f\u306c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6b21\u7ae0\u3067\u78ba\u8a8d\u3057\u3066\u3044\u304d\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\/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>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/how-to-give-gifts-during-your-lifetime\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u306e\u6b63\u3057\u3044\u3084\u308a\u65b9\uff5c\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee<\/a><\/p>\n<h2 id=\"noweytrx9sd1e7vb38qm2x\">3.\u3053\u3069\u3082NISA\u3092\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u4f7f\u3046\u969b\u306e3\u3064\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u3053\u3069\u3082NISA\u3092\u6d3b\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u884c\u3046\u969b\u306b\u306f\u30013\u3064\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u601d\u308f\u306c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u3001\u6ce8\u610f\u70b9\u3092\u78ba\u8a8d\u3057\u3057\u3063\u304b\u308a\u3068\u5bfe\u7b56\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"#5eu5ewbh90hmcvsd2yftrm\" target=\"_self\">3-1.\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u5224\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u89aa\u30fb\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#nxm2qek75frn59ke6s57\" target=\"_self\">3-2.\u4ea1\u304f\u306a\u308b\u524d\u4e00\u5b9a\u671f\u9593\u5185\u203b\u306e\u8d08\u4e0e\u306f\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#mj57lr4ylz9ovsbb0ovdng\" target=\"_self\">3-3.\u8d08\u4e0e\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"5eu5ewbh90hmcvsd2yftrm\">3-1.\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u5224\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u89aa\u30fb\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b<\/h3>\n<p>1\u3064\u76ee\u306e\u6ce8\u610f\u70b9\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u5224\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u89aa\u3084\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u306f\u3001\u9810\u91d1\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u3068\u3001\u5b9f\u969b\u306b\u304a\u91d1\u3092\u51fa\u3057\u3066\u7ba1\u7406\u3057\u3066\u3044\u308b\u4eba\u304c\u7570\u306a\u308b\u9810\u91d1\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<u>\u53e3\u5ea7\u306e\u540d\u7fa9\u304c\u5b50\u3084\u5b6b\u3067\u3042\u3063\u3066\u3082\u3001\u540d\u7fa9\u4eba\u306b\u3082\u3089\u3063\u305f\u81ea\u899a\u304c\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u3001\u8cc7\u91d1\u3092\u51fa\u3057\u305f\u89aa\u3084\u7956\u7236\u6bcd\u304c\u901a\u5e33\u3084\u5370\u9451\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u72b6\u614b\u3067\u3042\u308c\u3070\u3001\u5b9f\u8cea\u7684\u306a\u6301\u3061\u4e3b\u306f\u89aa\u30fb\u7956\u7236\u6bcd\u3067\u3042\u308a\u3001\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n<strong>\u540d\u7fa9\u9810\u91d1\u306f\u3001\u751f\u524d\u8d08\u4e0e\u3068\u8a8d\u3081\u3089\u308c\u305a\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u76f8\u7d9a\u6642\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u5224\u65ad\u3055\u308c\u3001\u601d\u308f\u306c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u300c\u3042\u3052\u305f\u30fb\u3082\u3089\u3063\u305f\u300d\u3068\u3044\u3046\u53cc\u65b9\u306e\u8a8d\u8b58\u3084\u5951\u7d04\u66f8\u7b49\u306e\u8a3c\u62e0\u304c\u306a\u3044<\/li>\n<li>\u89aa\u30fb\u7956\u7236\u6bcd\u304c\u52dd\u624b\u306b\u53e3\u5ea7\u3092\u4f5c\u3063\u3066\u7ba1\u7406\u3057\u3066\u3044\u308b<\/li>\n<li>\u53e3\u5ea7\u306e\u5b58\u5728\u3092\u5b50\u3084\u5b6b\u304c\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u540d\u7fa9\u9810\u91d1\u3068\u7591\u308f\u308c\u306a\u3044\u305f\u3081\u306b\u306f\u3001\u300c\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u300d\u306b\u3088\u3063\u3066\u3001<span style=\"font-size: 16px;\">\u751f\u524d\u8d08\u4e0e\u306e\u8a3c\u62e0\u3092\u6b8b\u3057\u3001<\/span>\u300c\u540d\u7fa9\u4eba\u306b\u3088\u308b\u9069\u5207\u306a\u53e3\u5ea7\u7ba1\u7406\u300d\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3084\u3001\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u3084\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\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<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/nominee-account\" target=\"_blank\" rel=\"noopener\">\u540d\u7fa9\u9810\u91d1\u3068\u306f\uff1f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3084\u5bfe\u7b56\u3092\u5fb9\u5e95\u89e3\u8aac<\/a><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/living-gift-contract\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u306b\u5951\u7d04\u66f8\u306f\u5fc5\u305a\u5fc5\u8981\uff1f\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81<strong>\u00a0<\/strong><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\" target=\"_blank\" rel=\"noopener\">No.4402 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/a><\/p>\n<h3 id=\"nxm2qek75frn59ke6s57\">3-2.\u4ea1\u304f\u306a\u308b\u524d\u4e00\u5b9a\u671f\u9593\u5185\u306e\u8d08\u4e0e\u306f\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u89aa\u3084\u7956\u7236\u6bcd\u304c\u4ea1\u304f\u306a\u308b\u524d\u4e00\u5b9a\u671f\u9593\u5185\u203b\u306b\u884c\u308f\u308c\u305f\u8d08\u4e0e\u306f\u3001\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u306e\u30eb\u30fc\u30eb\u3067\u306f\u3001\u4ea1\u304f\u306a\u308b\u524d\u30013-7\u5e74\u9593\u203b\u306b\u76f8\u7d9a\u4eba\uff08\u8ca1\u7523\u3092\u53d7\u3051\u7d99\u3050\u4eba\uff09\u3078\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u5b6b\u3078\u306e\u8d08\u4e0e\u3067\u3042\u308c\u3070\u4e00\u822c\u7684\u306b\u306f\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u3066\u3044\u305f\u308a\u3001\u907a\u8a00\u3067\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u308a\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306b\u306a\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u306f\u52a0\u7b97\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u751f\u524d\u8d08\u4e0e\u306f\u3001\u5275\u8a2d\u3055\u308c\u305f\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u305f\u90e8\u5206\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f2024\u5e741\u6708\u4ee5\u964d\u306e\u6539\u6b63\u5185\u5bb9\u3082\u542b\u3081\u3066\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u203b\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c6\u5e741\u6708\u4ee5\u964d\u306e\u66a6\u5e74\u8d08\u4e0e\u304b\u3089\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u4fc2\u308b\u52a0\u7b97\u671f\u9593\u304c\u300c3\u5e74\u300d\u304b\u3089\u300c7\u5e74\u300d\u306b\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u30022024\u5e74\uff5e2030\u5e74\u306e7\u5e74\u9593\u306f\u79fb\u884c\u671f\u9593\u3068\u3057\u3001\u52a0\u7b97\u671f\u9593\u3092\u6bb5\u968e\u7684\u306b\u5ef6\u9577\u3059\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002\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\/gifts-made-during-life\" 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\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\" target=\"_blank\" rel=\"noopener\">No.4161 \u8d08\u4e0e\u304c\u3064\u3044\u305f\u8ca1\u7523\u306e\u52a0\u7b97\uff08\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\uff09<\/a><\/p>\n<h3 id=\"mj57lr4ylz9ovsbb0ovdng\">3-3.\u8d08\u4e0e\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u306b\u3082\u6ce8\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u3053\u3069\u3082NISA\u306e\u6295\u8cc7\u8cc7\u91d1\u306f\u89aa\u3084\u7956\u7236\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n\u3053\u3069\u3082NISA\u306e\u4e0a\u9650\u984d\u3067\u3042\u308b\u5e74\u959360\u4e07\u5186\u307e\u3067\u306a\u3089\u66a6\u5e74\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u67a0\uff08110\u4e07\u5186\uff09\u306e\u7bc4\u56f2\u5185\u3067\u3001\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\uff08110\u4e07\u5186\uff09\u306f\u300c\u53d7\u3051\u308b\u5b501\u4eba\u304c1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8d08\u4e0e\u306e\u5408\u8a08\u984d\u300d\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<u>\u305d\u306e\u305f\u3081\u3001\u7236\u30fb\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\u300c\u8907\u6570\u306e\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u300d\u306a\u3069\u3067\u5408\u8a08110\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d\u306f\u3001\u8d85\u3048\u305f\u90e8\u5206\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u304b\u3089\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\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\/who-pays-gift-tax\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306f\u8ab0\u304c\u6255\u3046\uff1f\u77e5\u3063\u3066\u304a\u304f\u3079\u304d110\u4e07\u5186\u306e\u58c1\u3068\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"s9xmhhov57ehet0zq8dml\">4.\u3053\u3069\u3082NISA\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQA<\/h2>\n<p>\u3053\u3069\u3082NISA\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"#zdfzna0geplwafp5wwn3\" target=\"_self\">Q1.2027\u5e74\u958b\u59cb\u4e88\u5b9a\u306e\u300c\u3053\u3069\u3082NISA\u300d\u3068\u300c\u30b8\u30e5\u30cb\u30a2NISA\u300d\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/p>\n<\/li>\n<li><a href=\"#02hlnnbbkw8jktxvtu9bty\" target=\"_self\">Q2.\u30b8\u30e5\u30cb\u30a2NISA\u3092\u3057\u3066\u3044\u305f\u4eba\u3067\u3082\u3001\u3053\u3069\u3082NISA\u3092\u4f7f\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li>\n<li>\n<p><a href=\"#9b8bptglxl25xwodvtx6sh\" target=\"_self\">Q3.\u3053\u3069\u3082NISA\u3068\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u3001\u5b66\u8cc7\u4fdd\u967a\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#av502w7wj6vz8jrqgq17q\" target=\"_self\">Q4.18\u6b73\u306b\u306a\u3063\u305f\u3068\u304d\u3084\u5f15\u304d\u51fa\u3057\u306e\u969b\u306b\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#5elhf3681qqv35w8tjfnr\" target=\"_self\">Q5.\u3053\u3069\u3082NISA\u306e60\u4e07\u5186\u4ee5\u5916\u306b\u3082\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"zdfzna0geplwafp5wwn3\">Q1.2027\u5e74\u958b\u59cb\u4e88\u5b9a\u306e\u300c\u3053\u3069\u3082NISA\u300d\u3068\u300c\u30b8\u30e5\u30cb\u30a2NISA\u300d\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n<p><u>A.2027\u5e74\u958b\u59cb\u4e88\u5b9a\u306e\u300c\u3053\u3069\u3082NISA\u300d\u3068\u300c\u30b8\u30e5\u30cb\u30a2NISA\u300d\u306e\u9055\u3044\u306f\u3001\u6295\u8cc7\u67a0\u3001\u975e\u8ab2\u7a0e\u671f\u9593\u3084\u6255\u3044\u51fa\u3057\u5236\u9650\u3001\u6295\u8cc7\u4e0a\u9650\u984d\u306a\u3069\u306e\u5236\u5ea6\u5185\u5bb9\u3067\u3059\u3002<\/u><\/p>\n<p>\u4e21\u8005\u306e\u4e3b\u306a\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\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 style=\"text-align: center;\"><strong>\u9805\u76ee<\/strong><\/th>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u3053\u3069\u3082NISA<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u30b8\u30e5\u30cb\u30a2NISA<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u72b6\u6cc1<\/strong><\/span><\/th>\n<td><span style=\"color: #1f1f1f;\"><strong>2027\u5e741\u6708\u301c\u958b\u59cb\u4e88\u5b9a<\/strong><\/span><\/td>\n<td><span style=\"color: #1f1f1f;\"><strong><u>2023\u5e74\u672b\u3067\u65b0\u898f\u6295\u8cc7\u67a0\u304c\u7d42\u4e86<\/u><\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u5bfe\u8c61\u5e74\u9f62<\/strong><\/span><\/th>\n<td><span style=\"color: #1f1f1f;\">0\u301c17\u6b73<\/span><\/td>\n<td><span style=\"color: #1f1f1f;\">0\u301c17\u6b73<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u5e74\u9593\u6295\u8cc7\u4e0a\u9650\u984d<\/strong><\/span><\/th>\n<td><span style=\"color: #1f1f1f;\"><strong>60\u4e07\u5186<\/strong><\/span><\/td>\n<td><span style=\"color: #1f1f1f;\">80\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u975e\u8ab2\u7a0e\u4fdd\u6709\u9650\u5ea6\u984d<\/strong><\/span><\/th>\n<td><span style=\"color: #1f1f1f;\"><strong>600\u4e07\u5186<\/strong><\/span><\/td>\n<td><span style=\"color: #1f1f1f;\">400\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u975e\u8ab2\u7a0e\u4fdd\u6709\u671f\u9593<\/strong><\/span><\/th>\n<td><strong>17\u6b73\u307e\u3067<\/strong><br \/>\n\uff0818\u6b73\u3067\u5927\u4eba\u306eNISA\u3078\u81ea\u52d5\u79fb\u884c\uff09<\/td>\n<td>5\u5e74\u9593<br \/>\n\uff0818\u6b73\u307e\u3067\u7d99\u7d9a\u7ba1\u7406\u52d8\u5b9a\u3067\u4fdd\u6709\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u6255\u3044\u51fa\u3057\u5236\u9650<\/strong><\/span><\/th>\n<td><span style=\"color: #1f1f1f;\"><strong>12\u6b73\u4ee5\u964d<\/strong>\u306f\u6559\u80b2\u8cbb\u76ee\u7684\u3067\u6255\u3044\u51fa\u3057\u53ef\u80fd<\/span><\/td>\n<td><span style=\"color: #1f1f1f;\">\u539f\u5247<strong>18\u6b73\u307e\u3067<\/strong>\u6255\u3044\u51fa\u3057\u4e0d\u53ef\uff08\u203b\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u6295\u8cc7\u5bfe\u8c61\u5546\u54c1<\/strong><\/span><\/th>\n<td><span style=\"color: #1f1f1f;\">\u7a4d\u7acb\u30fb\u5206\u6563\u6295\u8cc7\u306b\u9069\u3057\u305f\u4e00\u5b9a\u306e\u6295\u8cc7\u4fe1\u8a17<\/span><\/td>\n<td><span style=\"color: #1f1f1f;\">\u4e0a\u5834\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u7b49<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u30b8\u30e5\u30cb\u30a2NISA\u306f2024\u5e74\u4ee5\u964d\u3001\u5236\u5ea6\u7d42\u4e86\u306b\u4f34\u3044\u975e\u8ab2\u7a0e\u3067\u306e\u9014\u4e2d\u5f15\u304d\u51fa\u3057\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u300c\u3053\u3069\u3082NISA\u300d\u306f\u300112\u6b73\u4ee5\u964d\uff08\u4e2d\u5b66\u5165\u5b66\u4ee5\u964d\uff09\u306b\u6559\u80b2\u8cbb\u3084\u751f\u6d3b\u8cbb\u306e\u76ee\u7684\u3067\u3042\u308c\u3070\u5f15\u304d\u51fa\u3057\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u306e\u5229\u4fbf\u6027\u304c\u5927\u304d\u304f\u5411\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"02hlnnbbkw8jktxvtu9bty\">Q2.\u30b8\u30e5\u30cb\u30a2NISA\u3092\u3057\u3066\u3044\u305f\u4eba\u3067\u3082\u3001\u3053\u3069\u3082NISA\u3092\u4f7f\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p><u>A. \u904e\u53bb\u306b\u30b8\u30e5\u30cb\u30a2NISA\u3092\u5229\u7528\u3057\u3066\u3044\u305f\u4eba\u3067\u3082\u30012027\u5e74\u958b\u59cb\u306e\u300c\u3053\u3069\u3082NISA\u300d\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u300c\u30b8\u30e5\u30cb\u30a2NISA\uff082023\u5e74\u672b\u3067\u65b0\u898f\u8cb7\u3044\u4ed8\u3051\u7d42\u4e86\uff09\u300d\u3068\u30012027\u5e74\u958b\u59cb\u4e88\u5b9a\u306e\u300c\u3053\u3069\u3082NISA\u300d\u306f\u5225\u306e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4ee5\u524d\u30b8\u30e5\u30cb\u30a2NISA\u3067\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u6295\u8cc7\u3057\u3066\u3044\u305f\u65b9\u3067\u3042\u3063\u3066\u3082\u3001\u5bfe\u8c61\u5e74\u9f62\uff080\u301c17\u6b73\uff09\u3067\u3042\u308c\u3070\u30012027\u5e74\u4ee5\u964d\u306b\u65b0\u305f\u306b\u3053\u3069\u3082NISA\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u5e74\u959360\u4e07\u5186\u307e\u3067\u306e\u6295\u8cc7\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u904e\u53bb\u306e\u30b8\u30e5\u30cb\u30a2NISA\u3067\u8cb7\u3044\u4ed8\u3051\u305f\u8cc7\u7523\u306f\u3001\u305d\u306e\u307e\u307e18\u6b73\u306b\u306a\u308b\u307e\u3067\u975e\u8ab2\u7a0e\u3067\u904b\u7528\u3092\u7d99\u7d9a\u3057\u306a\u304c\u3089\u3001\u65b0\u3057\u3044\u300c\u3053\u3069\u3082NISA\u300d\u3067\u306e\u6295\u8cc7\u3092\u4e26\u884c\u3057\u3066\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"9b8bptglxl25xwodvtx6sh\">Q3.\u3053\u3069\u3082NISA\u3068\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u3001\u5b66\u8cc7\u4fdd\u967a\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n<p><u>A.\u3053\u3069\u3082NISA\u3068\u4ed6\u5236\u5ea6\u306e\u6bd4\u8f03\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/u><\/p>\n<p>\u76ee\u7684\u3084\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u9069\u5207\u306a\u5236\u5ea6\u3092\u9078\u3073\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=\"width: 20.4678%;\"><\/th>\n<td style=\"background-color: #edf4e4; text-align: center; width: 39.7661%;\"><strong>\u3053\u3069\u3082NISA<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center; width: 39.7661%;\"><strong>\u5b66\u8cc7\u4fdd\u967a<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 20.4678%;\"><strong>\u76ee\u7684<\/strong><\/th>\n<td style=\"width: 39.7661%;\">\u9577\u671f\u7684\u306a\u8cc7\u7523\u5f62\u6210\u306e\u4fc3\u9032<\/td>\n<td style=\"width: 39.7661%;\">\u5c06\u6765\u306e\u6559\u80b2\u8cc7\u91d1\u78ba\u4fdd<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 20.4678%;\"><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/th>\n<td style=\"width: 39.7661%;\">\u975e\u8ab2\u7a0e\u3067\u6295\u8cc7\u53ef<\/td>\n<td style=\"width: 39.7661%;\">\u57fa\u672c\u3001\u5143\u672c\u4fdd\u8a3c\u3042\u308a<br \/>\n\u89aa\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u5bfe\u8c61<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 20.4678%;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/th>\n<td style=\"width: 39.7661%;\">\u5143\u672c\u4fdd\u8a3c\u306f\u306a\u3044<\/td>\n<td style=\"width: 39.7661%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"av502w7wj6vz8jrqgq17q\">Q4.18\u6b73\u306b\u306a\u3063\u305f\u3068\u304d\u3084\u5f15\u304d\u51fa\u3057\u306e\u969b\u306b\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><u>A.18\u6b73\u306b\u306a\u3063\u305f\u3068\u304d\u3084\u5f15\u304d\u51fa\u3057\u306e\u969b\u306b\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u3053\u3069\u3082NISA\u53e3\u5ea7\u3078\u304a\u91d1\u3092\u62e0\u51fa\u3057\u305f\u6642\u70b9\u3067\u3001\u300c\u5b50\u3084\u5b6b\u3078\u306e\u8d08\u4e0e\u300d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u300118\u6b73\u306b\u306a\u3063\u3066\u81ea\u52d5\u7684\u306b\u5927\u4eba\u306eNISA\u53e3\u5ea7\u3078\u79fb\u884c\u3059\u308b\u969b\u306b\u3082\u3001\u5c06\u6765\u53e3\u5ea7\u304b\u3089\u304a\u91d1\u3092\u5f15\u304d\u51fa\u3059\u969b\u306b\u3082\u3001\u8d08\u4e0e\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"5elhf3681qqv35w8tjfnr\">Q5.\u3053\u3069\u3082NISA\u306e60\u4e07\u5186\u4ee5\u5916\u306b\u3082\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><u>A.\u3053\u3069\u3082NISA\u7528\u306e\u5e74\u959360\u4e07\u5186\u4ee5\u5916\u306b\u3082\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u3068\u3001\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u3053\u3069\u3082NISA\u306e\u305f\u3081\u306e\u8d08\u4e0e\uff08\u5e74\u9593\u4e0a\u965060\u4e07\u5186\uff09\u306f\u3001\u7279\u5225\u306a\u975e\u8ab2\u7a0e\u67a0\u3067\u306f\u306a\u304f\u66a6\u5e74\u8d08\u4e0e\u306e\u57fa\u790e\u63a7\u9664\u67a0\uff08\u5e74\u9593110\u4e07\u5186\uff09\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3053\u3069\u3082NISA\u306e\u8cc7\u91d1\u3068\u3057\u306660\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308a\u3001\u540c\u3058\u5e74\u306b\u3055\u3089\u306b60\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u306b\u53d7\u3051\u53d6\u3063\u305f\u5408\u8a08\u984d\u306f120\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u8d85\u3048\u305f10\u4e07\u5186\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u3001\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8907\u6570\u306e\u4eba\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u305d\u306e\u5408\u8a08\u984d\u306b\u304b\u304b\u308b\u3053\u3068\u306b\u3082\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\/who-pays-gift-tax\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306f\u8ab0\u304c\u6255\u3046\uff1f\u77e5\u3063\u3066\u304a\u304f\u3079\u304d110\u4e07\u5186\u306e\u58c1\u3068\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"mnq1frzia8c3uyu6dv1bvf\">5.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u3053\u3069\u3082NISA\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b\u3001\u3053\u3069\u3082NISA\u3092\u6d3b\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3084\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u3053\u3069\u3082NISA\u306f\u3001\u5b50\u3084<\/strong><span style=\"font-size: 16px; color: 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