{"id":8045,"date":"2026-09-10T09:18:06","date_gmt":"2026-09-10T00:18:06","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=8045"},"modified":"2026-09-10T09:18:06","modified_gmt":"2026-09-10T00:18:06","slug":"inheritance-joint-tax-liability","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-joint-tax-liability","title":{"rendered":"\u3010\u76f8\u7d9a\u306e\u5931\u6557\u4e8b\u4f8b\u3011\u7d0d\u7a0e\u8cc7\u91d1\u3092\u6e96\u5099\u305b\u305a\u3001\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u3067\u5931\u6557"},"content":{"rendered":"<p>\u300c\u81ea\u5206\u306e\u5206\u306e\u76f8\u7d9a\u7a0e\u306f\u3057\u3063\u304b\u308a\u6255\u3063\u305f\u304b\u3089\u3001\u3053\u308c\u3067\u5b89\u5fc3\u300d\u3068\u601d\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p><strong><span style=\"color: #e25041;\">\u5b9f\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u306f\u300c\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u5b58\u5728\u3057\u307e\u3059\uff08<\/span><\/strong><a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073#Mp-Ch_4-At_34\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\u4e09\u5341\u56db\u6761\u4e00\u9805<\/span><\/strong><\/a><strong><span style=\"color: #e25041;\">\uff09\u3002<\/span><\/strong><br \/>\n<strong><span style=\"color: #e25041;\">\u3053\u308c\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u7a0e\u3092\u6ede\u7d0d\u3057\u305f\u5834\u5408\u306b\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c<strong>\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u9650\u5ea6<\/strong>\u3068\u3057\u3066\u3001\u305d\u306e\u6ede\u7d0d\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u984d\u3092\u9023\u5e2f\u3057\u3066\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7fa9\u52d9\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/strong><br \/>\n<strong><span style=\"color: #e25041;\">\u305d\u306e\u305f\u3081\u3001\u3054\u81ea\u8eab\u304c\u671f\u9650\u5185\u306b\u304d\u3061\u3093\u3068\u7d0d\u4ed8\u3057\u3066\u3044\u3066\u3082\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u203b\u304c\u6ede\u7d0d\u3057\u3066\u3044\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u305d\u306e\u7d0d\u4ed8\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3078\u306e\u914d\u616e\u304c\u4e0d\u8db3\u3057\u305f\u907a\u8a00\u66f8\u306b\u3088\u3063\u3066\u3001\u601d\u308f\u306c\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u306a\u305c\u5931\u6557\u3057\u305f\u306e\u304b\u300d\u300c\u3069\u3046\u3057\u305f\u3089\u5931\u6557\u3092\u9632\u3052\u305f\u306e\u304b\u300d\u300c\u4ed6\u306b\u65b9\u6cd5\u306f\u306a\u304b\u3063\u305f\u306e\u304b\u300d\u306a\u3069\u3001\u5931\u6557\u4e8b\u4f8b\u3092\u3054\u81ea\u8eab\u306b\u7f6e\u304d\u63db\u3048\u3066\u3001\u4eca\u5f8c\u306e\u76f8\u7d9a\u5bfe\u7b56\u306b\u5f79\u7acb\u3066\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u203b\u53d7\u907a\u8005\uff08\u3058\u3085\u3044\u3057\u3083\uff09\uff1a\u907a\u8a00\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u8b72\u308a\u53d7\u3051\u308b\uff08\u907a\u8d08\u3092\u53d7\u3051\u308b\uff09\u4eba\u306e\u3053\u3068\u3002<\/p>\n<h2 id=\"72mfh0hqp2d5wydvd6406m\">1.\u4e8b\u4f8b\u306e\u6982\u8981<\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\">A\u3055\u3093\u306e\u304a\u7236\u69d8\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u304a\u6bcd\u69d8\u306f\u4ee5\u524d\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u306f\u9577\u5973\u306eA\u3055\u3093\u3068\u3001\u59b9\u306e2\u4eba\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u304a\u7236\u69d8\u306e\u8ca1\u7523\u306f\u3001\u51fa\u8eab\u5730\u3067\u5148\u4ee3\u304b\u3089\u76f8\u7d9a\u3057\u305f\u66f4\u5730\u3068\u9810\u8caf\u91d1\u3067\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><span style=\"font-size: 14.6667px; color: #000000;\">\u304a\u7236\u69d8<\/span>\u306f\u3001\u751f\u524d\u304b\u3089\u300c\u5148\u4ee3\u304b\u3089\u76f8\u7d9a\u3057\u305f\u66f4\u5730\u306f\u3001A\u3055\u3093\u306e\u3044\u3068\u3053\u3067\u3042\u308b\u3001\u672c\u5bb6\u306e\u9577\u7537\u306b\u5f15\u304d\u7d99\u3044\u3067\u3082\u3089\u3044\u305f\u3044\u300d\u3068\u8a71\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u907a\u8a00\u306b\u306f\u3001<strong>\u300c\u66f4\u5730\u3092A\u3055\u3093\u306e\u3044\u3068\u3053\u3078\u907a\u8d08\u203b\u3057\u3001\u9810\u8caf\u91d1\u306fA\u3055\u3093\u305f\u3061\u59c9\u59b9\u30672\u5206\u306e1\u305a\u3064\u76f8\u7d9a\u3059\u308b\u300d<\/strong>\u3068\u8a18\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/span><br \/>\n\u203b\u907a\u8d08\u3068\u306f\u3001\u907a\u8a00\u306b\u3088\u308a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u8ca1\u7523\u6b8b\u3059\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/09\/0k7g576xkxe-81efe235a414.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 73.96%;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3044\u3068\u3053\u3068\u9023\u7d61\u3092\u53d6\u308a\u3001\u7533\u544a\u66f8\u306b\u637a\u5370\u3092\u3082\u3089\u3044\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u66f8\u3092\u6e21\u3057\u3001\u5b89\u5fc3\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001\u3057\u3070\u3089\u304f\u3057\u3066\u7a0e\u52d9\u7f72\u304b\u3089\u9023\u7d61\u304c\u3042\u308a\u3001<\/span><strong><span style=\"color: #e25041;\">\u3044\u3068\u3053\u306b\u4f55\u5ea6\u3082\u76f8\u7d9a\u7a0e\u306e\u7763\u4fc3\u3092\u3057\u3066\u3082\u97f3\u6c99\u6c70\u304c\u306a\u304f\u97f3\u4fe1\u4e0d\u901a\u3067\u3042\u308b\u305f\u3081\u3001\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u3067A\u3055\u3093\u304b\u59b9\u306b\u76f8\u7d9a\u7a0e\u3092\u6255\u3063\u3066\u307b\u3057\u3044\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u3002<\/span><\/strong><br \/>\n<u>\u66f4\u5730\u3060\u3051\u3092\u3082\u3089\u3063\u305f\u3044\u3068\u3053\u306f\u3001\u624b\u5143\u306b\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u306e\u73fe\u91d1\u304c\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002<\/u><\/p>\n<h3 id=\"jsyz5b1zyyh1ozqp0kkrp\">\u203b\u5404\u3005\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u76f8\u7d9a\u7a0e\u984d<\/h3>\n<p>\u5404\u3005\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u76f8\u7d9a\u7a0e\u984d\u306f\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u3010\u76f8\u7d9a\u8ca1\u7523\u5408\u8a08\uff1a1\u51045,000\u4e07\u5186\u3011<\/span><\/strong><\/p>\n<ul>\n<li>\u66f4\u5730:5,000\u4e07\u5186 \u2794 \u3044\u3068\u3053\u304c\u53d6\u5f97<\/li>\n<li>\u9810\u8caf\u91d1:1\u5104\u5186 \u2794 A\u3055\u3093\u3068\u59b9\u304c1\/2\u305a\u3064\u53d6\u5f97\uff08\u54045,000\u4e07\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<table width=\"100%\">\n<thead>\n<tr>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u9805\u76ee<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u5408\u8a08<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>A\u3055\u3093<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u59b9<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u3044\u3068\u3053<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: #edf4e4; text-align: center;\"><span><strong>\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span>1\u51045,000\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center;\"><span>5,000\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center;\"><span>5,000\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center;\"><span>5,000\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edf4e4; text-align: center;\"><span><strong>\u76f8\u7d9a\u7a0e\u984d<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span>1,961\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center;\"><span>613\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center;\"><span>613\u4e07\u5186<\/span><\/td>\n<td style=\"background-color: #f4e4e4; text-align: center;\"><span><strong>735\u4e07\u5186\u203b<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b \u3044\u3068\u3053\u306e\u76f8\u7d9a\u7a0e\u984d\u306f2\u5272\u52a0\u7b97\u8003\u616e\u6e08\u307f<\/p>\n<h2 id=\"l22pb2fovatfsftbh54hb\">2.\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u8d77\u3053\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u5931\u6557\u306b\u7d42\u308f\u3063\u3066\u3057\u307e\u3063\u305f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"#6wbdb3cftx6swl6dneh52g\" target=\"_self\">2-1. \u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u7d0d\u7a0e\u8cc7\u91d1\u306e\u3053\u3068\u3092\u8003\u616e\u305b\u305a\u306b\u907a\u7523\u5206\u5272\u3092\u884c\u3063\u305f<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#sup38dhjfd3v39hktlbr\" target=\"_self\">2-2. \u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u4ed6\u306e\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u304c\u7d0d\u7a0e\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u9023\u5e2f\u3057\u3066\u7d0d\u7a0e\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#2ffatz6at6335wonhe1h9o\" target=\"_self\">2-3. \u3010\u30dd\u30a4\u30f3\u30c8\u2462\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u300c\u7d0d\u7a0e\u300d\u3082\u884c\u3046<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"6wbdb3cftx6swl6dneh52g\">2-1. \u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u7d0d\u7a0e\u8cc7\u91d1\u306e\u3053\u3068\u3092\u8003\u616e\u305b\u305a\u306b\u907a\u7523\u5206\u5272\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f<\/h3>\n<p>\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306e\u3053\u3068\u3092\u8003\u616e\u305b\u305a\u306b\u907a\u7523\u5206\u5272\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u4e0d\u52d5\u7523\u306a\u3069\u73fe\u91d1\u5316\u3057\u306b\u304f\u3044\u8ca1\u7523\u3060\u3051\u3092\u6e21\u3059\u969b\u306f\u3001\u5f15\u304d\u7d99\u3044\u3060\u4eba\u304c\u624b\u5143\u306e\u8cc7\u91d1\u3067\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u308b\u73fe\u91d1\u3092\u7528\u610f\u3067\u304d\u308b\u304b\u3068\u3044\u3046\u8996\u70b9\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<h3 id=\"sup38dhjfd3v39hktlbr\">2-2. \u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u4ed6\u306e\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u304c\u7d0d\u7a0e\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u9023\u5e2f\u3057\u3066\u7d0d\u7a0e\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u304c\u7d0d\u7a0e\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u9023\u5e2f\u3057\u3066\u7d0d\u7a0e\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306b\u306f\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\n<span style=\"font-size: 16px; color: #e25041;\"><strong>\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9<\/strong><\/span><strong><span style=\"color: #e25041;\">\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4ed6\u306e\u76f8\u7d9a\u4eba\u7b49\u304c\u3044\u3066\u3001\u3042\u308b\u4eba\u304c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u7b49\u306f\u81ea\u5206\u306e\u53d7\u3051\u305f\u5229\u76ca\u3092\u9650\u5ea6\u3068\u3057\u3066\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7fa9\u52d9\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<blockquote>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\uff08\u9023\u5e2f\u7d0d\u4ed8\u306e\u7fa9\u52d9\u7b49\uff09<\/p>\n<p>\u7b2c\u4e09\u5341\u56db\u6761\u3000<strong>\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08<\/strong>\uff08\u7b2c\u4e8c\u5341\u4e00\u6761\u306e\u4e5d\u7b2c\u4e09\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u3053\u306e\u9805\u53ca\u3073\u6b21\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09<strong>\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u8005\u306f\u3001\u305d\u306e\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u3001<\/strong>\u5f53\u8a72\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d7\u3051\u305f\u5229\u76ca\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001<strong>\u4e92\u3044\u306b\u9023\u5e2f\u7d0d\u4ed8\u306e\u8cac\u3081\u306b\u4efb\u305a\u308b\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #383838;\">\u51fa\u5178\uff1ae-Gov\u6cd5\u4ee4\u691c\u7d22<\/span><a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073#Mp-Ch_4-At_34\" target=\"_blank\" rel=\"noopener\">\u300c\u76f8\u7d9a\u7a0e\u6cd5\u300d\u7b2c\u4e09\u5341\u56db\u6761<\/a><strong><br \/>\n<\/strong><\/p>\n<\/blockquote>\n<p>\u3064\u307e\u308a\u3001\u81ea\u5206\u306f\u304d\u3061\u3093\u3068\u7d0d\u7a0e\u3092\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u7b49\u304c\u7d0d\u7a0e\u3057\u3066\u3044\u306a\u3044\u3068\u4e92\u3044\u304c\u9023\u5e2f\u3057\u3066\u7d0d\u7a0e\u3092\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u5e73\u621023\u30fb24\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u7de9\u548c\u3000<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u8005\u306e\u7d0d\u4ed8\u3059\u308b\u76f8\u7d9a\u7a0e\u306b\u304b\u304b\u308b\u5ef6\u6ede\u7a0e\u3092\u3001\u8ca0\u62c5\u306e\u5c11\u306a\u3044\u5229\u5b50\u7a0e\u306b\u4ee3\u3048\u308b\u3068\u3044\u3046\u6539\u6b63\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p class=\"attention-p\">\u305d\u3057\u3066\u3001\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u6a29\u5229\u61b2\u7ae0\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u307e\u305f\u3001\u304b\u306d\u3066\u304b\u3089\u4e0d\u516c\u5e73\u3068\u6279\u5224\u3082\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u4e0b\u8a18\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30895\u5e74\u3092\u7d4c\u904e\u3057\u305f\u5834\u5408<\/li>\n<li>\u5f53\u521d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u5ef6\u7d0d\u3084\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408<\/li>\n<\/ol>\n<p>\u25a0\u56fd\u7a0e\u5e81\u8cc7\u6599\u3000<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2026\/pdf\/shikata05.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7fa9\u52d9\u3067\u3057\u3087\u3046\u304b<\/a><\/p>\n<\/div>\n<h3 id=\"2ffatz6at6335wonhe1h9o\">2-3. \u3010\u30dd\u30a4\u30f3\u30c8\u2462\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u300c\u7d0d\u7a0e\u300d\u3082\u884c\u3046<\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u300c\u7d0d\u7a0e\u300d\u3082\u884c\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u30f6\u6708\u3067\u3059\u3002\u305d\u3057\u3066\u3053\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u3082\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u8ca1\u7523\u3067\u7d0d\u7a0e\u304c\u3067\u304d\u306a\u3044\u6642\u306f\u3001\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u306e\u500b\u4eba\u306e\u91d1\u92ad\u3067\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e00\u822c\u7684\u306b\u300c\u91d1\u92ad\u3067\u306e\u4e00\u62ec\u7d0d\u4ed8\u300d\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5ef6\u7d0d\u3084\u7269\u7d0d\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u7533\u8acb\u304c\u627f\u8a8d\u3055\u308c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/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-deferred-payment\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306f\u5ef6\u7d0d\u3067\u304d\u308b\uff1f\uff14\u3064\u306e\u8981\u4ef6\u3084\u7533\u8acb\u65b9\u6cd5\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-payment-in-kind\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306f\u300c\u7269\u7d0d\u300d\u3067\u304d\u308b\uff1f\uff14\u3064\u306e\u8981\u4ef6\u3084\u624b\u7d9a\u304d\u30fb\u6ce8\u610f\u70b9\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u672c\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u3057\u305f\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u304c\u3001\u7d0d\u7a0e\u3057\u306a\u3044\u307e\u307e\u97f3\u4fe1\u4e0d\u901a\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u76f8\u7d9a\u3057\u305f\u5f8c\u306b\u6563\u8ca1\u3057\u3001\u7d0d\u7a0e\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"xzityhzs40f3stjdchqvk5\">3.\u89e3\u6c7a\u7b56<\/h2>\n<p>\u4eca\u56de\u306e\u3088\u3046\u306a\u5931\u6557\u3092\u9632\u3050\u305f\u3081\u306e\u89e3\u6c7a\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><span style=\"font-size: 14.6667px; color: #000000;\">\u307e\u305a\u306f\u3001<strong>\u300c<\/strong><\/span><strong>\u4e0d\u52d5\u7523\u306a\u3069\u306e\u3059\u3050\u306b\u73fe\u91d1\u5316\u3067\u304d\u306a\u3044\u8ca1\u7523\u3092\u907a\u8d08\u3059\u308b\u3053\u3068\u304c\u672c\u5f53\u306b\u3088\u304b\u3063\u305f\u306e\u304b\u300d<\/strong>\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u907a\u7523\u5206\u5272\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306e\u3053\u3068\u3092\u8003\u616e\u3057\u306a\u3044\u3068\u3001\u4eca\u56de\u306e\u3088\u3046\u306b\u89aa\u65cf\u9593\u3067\u306e\u30c8\u30e9\u30d6\u30eb\u3068\u306a\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u3001A\u3055\u3093\u3084A\u3055\u3093\u306e\u59b9\u304b\u3089\u3059\u308c\u3070<strong>\u300c\u306a\u3093\u3067\u79c1\u305f\u3061\u306f\u3061\u3083\u3093\u3068\u7a0e\u91d1\u3092\u6255\u3063\u305f\u306e\u306b\u3001\u3044\u3068\u3053\u306e\u5206\u307e\u3067\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\uff1f\u300d<\/strong>\u3068\u7d0d\u5f97\u304c\u3044\u304b\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3042\u3089\u304b\u3058\u3081\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b<strong>\u7d0d\u7a0e\u8cc7\u91d1\u5206\u3082\u8003\u616e\u3057\u3066\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b<\/strong>\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3>\u203b\u3010\u89e3\u6c7a\u7b56\u7248\u3011\u5404\u3005\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u76f8\u7d9a\u7a0e\u984d<\/h3>\n<p>\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u306e\u5404\u3005\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u76f8\u7d9a\u7a0e\u984d\u306f\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u907a\u7523\u5206\u5272\u3092\u884c\u3048\u3070\u3001\u3044\u3068\u3053\u306f\u76f8\u7d9a\u8ca1\u7523\u306e\u9810\u8caf\u91d1\u304b\u3089\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u76f8\u7d9a\u8ca1\u7523\u5408\u8a08\uff1a1\u51045,000\u4e07\u5186\u3011<\/strong><\/p>\n<ul>\n<li>\u66f4\u5730:5,000\u4e07\u5186 \u2794 \u3044\u3068\u3053\u304c\u53d6\u5f97<\/li>\n<li>\u9810\u8caf\u91d1:1\u5104\u5186 \u2794 A\u3055\u3093\u3068\u59b9\u304c4,500\u4e07\u5186\u305a\u3064\u53d6\u5f97\u3001<strong><u>\u3044\u3068\u3053\u304c1,000\u4e07\u5186\u53d6\u5f97<\/u><\/strong><\/li>\n<\/ul>\n<\/div>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"83\" \/>\n<col width=\"122\" \/>\n<col width=\"98\" \/>\n<col width=\"98\" \/>\n<col width=\"98\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u5408\u8a08<\/span><\/th>\n<th style=\"text-align: center;\">A\u3055\u3093<\/th>\n<th style=\"text-align: center; width: 19.6615%;\">\u59b9<\/th>\n<th style=\"text-align: center; width: 19.6614%;\"><span style=\"font-size: 11pt; 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