{"id":8053,"date":"2026-09-11T10:00:53","date_gmt":"2026-09-11T01:00:53","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=8053"},"modified":"2026-09-10T09:25:56","modified_gmt":"2026-09-10T00:25:56","slug":"inheritance-tax-advance-payment-failure","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-advance-payment-failure","title":{"rendered":"\u3010\u76f8\u7d9a\u306e\u5931\u6557\u4e8b\u4f8b\u3011\u7d0d\u7a0e\u8cc7\u91d1\u3092\u80a9\u4ee3\u308f\u308a\u3057\u3066\u3082\u3089\u3044\u5931\u6557"},"content":{"rendered":"<p>\u300c\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3051\u308c\u3069\u3001\u624b\u5143\u306b\u73fe\u91d1\u304c\u306a\u304f\u3066\u76f8\u7d9a\u7a0e\u304c\u6255\u3048\u306a\u3044\u2026\u2026\u300d<br \/>\n\u3053\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u3001\u73fe\u91d1\u3092\u6301\u3063\u3066\u3044\u308b\u4ed6\u306e\u5bb6\u65cf\u306b\u7d0d\u7a0e\u8cc7\u91d1\u3092\u7acb\u3066\u66ff\u3048\u3066\uff08\u80a9\u4ee3\u308f\u308a\u3057\u3066\uff09\u3082\u3089\u3046\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"color: #e25041;\"><strong>\u300c\u5bb6\u65cf\u9593\u3067\u306e\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u300d\u306f\u3001\u300c\u5bb6\u65cf\u9593\u3060\u304b\u3089\u300d\u3068\u653e\u7f6e\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u304c<\/strong><strong>\u3001<\/strong><\/span><span style=\"color: #e25041;\"><strong>\u7acb\u3066\u66ff\u3048\u305f\u4eba\u306b\u3068\u3063\u3066\u306f\u300c\u8cb8\u4ed8\u91d1\u300d\u3068\u3044\u3046\u8ca1\u7523\u306b\u306a\u308b\u305f\u3081\u3001\u5c06\u6765\u305d\u306e\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u3001<\/strong><\/span><span style=\"color: #e25041;\"><strong>\u672a\u8fd4\u6e08\u3060\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7236\u306e\u76f8\u7d9a\u306e\u969b\u306b\u6bcd\u306b\u7acb\u3066\u66ff\u3048\u3066\u3082\u3089\u3063\u305f\u7d0d\u7a0e\u8cc7\u91d1\u306e\u8fd4\u6e08\u3092\u3046\u3084\u3080\u3084\u306b\u3057\u3066\u3044\u305f\u7d50\u679c\u3001\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306e\u76f8\u7d9a\u7a0e\u304c\u60f3\u5b9a\u3088\u308a\u9ad8\u304f\u306a\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<h2>1.\u4e8b\u4f8b\u306e\u6982\u8981<\/h2>\n<p>\u3055\u3063\u305d\u304f\u3001\u4eca\u56de\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1-1.\u7236\u306e\u76f8\u7d9a<\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6570\u5e74\u524d\u3001A\u3055\u3093\u306e\u7236\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u4eba\u306fA\u3055\u3093\u306e\u6bcd\u3001A\u3055\u3093\u3001A\u3055\u3093\u306e\u5f1f\u306e3\u4eba\u3067\u3001\u907a\u8a00\u66f8\u304c\u6b8b\u3055\u308c\u3066\u3044\u305f\u306e\u3067\u63c9\u3081\u308b\u3053\u3068\u306a\u304f\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/09\/v4grcddjuf9-65449c2d8c4d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 56.12%;\" class=\"fr-draggable\" \/><span style=\"font-size: 11pt; color: #000000;\">\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u306f\u3001<strong>\u91d1\u878d\u8cc7\u75231\u5104\u5186\u306fA\u3055\u3093\u306e\u6bcd\u3078\u3001\u9577\u7537\u3067\u3042\u308bA\u3055\u3093\u304c\u81ea\u5b851\u5104\u5186\u3001A\u3055\u3093\u306e\u5f1f\u304c\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c81\u5104\u5186<\/strong>\u3092\u76f8\u7d9a\u3059\u308b\u5185\u5bb9\u3067\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u63c9\u3081\u308b\u3053\u3068\u306f\u306a\u304b\u3063\u305f\u306e\u3067\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u304a\u9858\u3044\u3057\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #e25041;\"><strong>A\u3055\u3093\u3068\u5f1f\u306f\u4e0d\u52d5\u7523\u306e\u307f\u3092\u76f8\u7d9a\u3057\u305f\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\uff08\u305d\u308c\u305e\u308c1,900\u4e07\u5186\uff09\u3092\u6e96\u5099\u3067\u304d\u305a\u3001\u6bcd\u306b\u7acb\u3066\u66ff\u3048\u3066\u3082\u3089\u3044<\/strong><\/span><span style=\"color: #e25041;\">\u3001<\/span>\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7121\u4e8b\u306b\u7d0d\u7a0e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/09\/6fmorwcfgla-60f132c1cc86.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 81.25%;\" class=\"fr-draggable\" \/><\/p>\n<h3>1-2.\u6bcd\u306e\u76f8\u7d9a<\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u5f8c\u6570\u5e74\u304c\u7d4c\u3061\u3001\u6bcd\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/span><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/09\/dkgzp8rwlr-6c7a0f428d03.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 59.38%;\" class=\"fr-draggable\" \/><span style=\"font-size: 11pt; color: #000000;\"><span style=\"font-size: 14.6667px; color: #000000;\"><span style=\"font-size: 14.6667px; color: #000000;\">\u6bcd\u3082\u907a\u8a00\u66f8\u3092\u6b8b\u3057\u3066\u304f\u308c\u3066\u3044\u305f\u306e\u3067\u63c9\u3081\u308b\u3053\u3068\u306a\u304f\u76f8\u7d9a\u3067\u304d\u307e\u3057\u305f\u3002<\/span><\/span><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\"><span style=\"font-size: 14.6667px; color: #000000;\">\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u306f\u3001<strong>\u91d1\u878d\u8cc7\u7523\u30922\u5206\u306e1\u305a\u3064<\/strong>\u3068\u3059\u308b\u5185\u5bb9\u3067\u3057\u305f\u3002<\/span><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/09\/u7b3as4trx-4a00fc46b54e.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 50.39%;\" class=\"fr-draggable\" \/><\/p>\n<p>A\u3055\u3093\u5144\u5f1f\u306f\u4ed5\u4e8b\u304c\u5fd9\u3057\u304f\u3001\u300c\u76f8\u7d9a\u8ca1\u7523\u306f\u91d1\u878d\u8cc7\u75232\u5104\u5186\u306e\u307f\u3067\u7a0e\u984d\u3082\u628a\u63e1\u3067\u304d\u3066\u3044\u308b\u3057\u554f\u984c\u306a\u3044\u300d\u3068\u3001\u624b\u7d9a\u304d\u3092\u5f8c\u56de\u3057\u306b\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u3066\u304b\u30898\u30f6\u6708\u304c\u7d4c\u3061\u3001\u3088\u3046\u3084\u304f\u7a0e\u7406\u58eb\u306b\u304a\u9858\u3044\u3057\u305f\u3068\u3053\u308d\u3001\u7a0e\u7406\u58eb\u304b\u3089\u7236\u306e\u76f8\u7d9a\u306e\u969b\u306e\u7acb\u66ff\u91d1\u306b\u3064\u3044\u3066\u6307\u6458\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">A\u3055\u3093\u5144\u5f1f\u306f\u3001\u7236\u306e\u76f8\u7d9a\u5f53\u6642\u3001\u7a0e\u7406\u58eb\u304b\u3089\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u304a\u6bcd\u69d8\u304c2\u4eba\u306e\u76f8\u7d9a\u7a0e\u3092\u7acb\u3066\u66ff\u3048\u6255\u3044\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u3059\u306e\u3067\u3001\u4ee5\u5f8c\u8fd4\u6e08\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u8a00\u308f\u308c\u3066\u3044\u305f\u306e\u3092\u3059\u3063\u304b\u308a\u5fd8\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u3002<\/span><\/strong><br \/>\n<strong><span style=\"color: #e25041;\">\u3053\u306e<strong>\u7acb\u66ff\u91d1\uff083,800\u4e07\u5186\uff09\u306f\u3001\u672a\u8fd4\u6e08\u306e\u305f\u3081\u3001<\/strong>\u4eca\u56de\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u76f8\u7d9a\u7a0e\u306f<\/span><\/strong><strong><span style=\"color: #e25041;\">\u5f53\u521d\u60f3\u5b9a\u3057\u3066\u3044\u305f\u984d\u3092\u5927\u304d\u304f\u4e0a\u56de\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/span><\/strong><\/p>\n<h4>\u203b\u76f8\u7d9a\u8ca1\u7523\u3068\u76f8\u7d9a\u7a0e\u984d<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u8ca1\u7523\u3068\u76f8\u7d9a\u7a0e\u984d\u306f\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u91d1\u878d\u8cc7\u7523\uff1a2\u5104\u5186<\/li>\n<li><strong>\u7acb\u66ff\u91d1\uff1a<\/strong><strong>3,800\u4e07\u5186\uff08\u7533\u544a\u6642\u306b\u8ffd\u52a0\uff09<\/strong><\/li>\n<li><u>\u5408\u8a08\uff1a\u3010\u60f3\u5b9a\u30112\u5104\u5186 \u2794 <\/u><strong><u>\u3010\u7533\u544a\u30112\u51043,800\u4e07\u5186<\/u><\/strong><\/li>\n<\/ul>\n<\/div>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"90\" \/>\n<col width=\"169\" \/>\n<col width=\"186\" \/>\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;\">\u60f3\u5b9a<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u7533\u544a<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u5dee\u984d<\/span><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><strong>\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d<\/strong><\/th>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">2\u5104\u5186<\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">2\u51043,800\u4e07\u5186<\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u2014<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u76f8\u7d9a\u7a0e<\/strong><\/span><\/th>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">3,340\u4e07\u5186<\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>4,480\u4e07\u5186<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #e25041;\"><strong>\uff0b1,140\u4e07\u5186<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>2.\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\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\u306e2\u3064\u3067\u3059\u3002<\/p>\n<h3>2-1.\u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u7acb\u66ff\u91d1\uff08\u8cb8\u4ed8\u91d1\uff09\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u308b\u3068\u77e5\u3089\u306a\u304b\u3063\u305f<\/h3>\n<p>\u300c\u7acb\u66ff\u91d1\uff08\u8cb8\u4ed8\u91d1\uff09\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u308b\u3068\u77e5\u3089\u306a\u304b\u3063\u305f\u3002\u300d\u3068\u3044\u3046\u3053\u3068\u304c\u6700\u5927\u306e\u5931\u6557\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3084\u907a\u8d08\uff08\u6b7b\u56e0\u8d08\u4e0e\u3092\u542b\u307f\u307e\u3059\uff09\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n<strong>\u3053\u306e\u5834\u5408\u306e\u8ca1\u7523\u3068\u306f\u3001\u73fe\u91d1\u3001\u9810\u8caf\u91d1\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u5b9d\u77f3\u3001\u571f\u5730\u3001\u5bb6\u5c4b\u306a\u3069\u306e\u307b\u304b\u8cb8\u4ed8\u91d1\uff08\u7acb\u66ff\u91d1\uff09\u3001\u7279\u8a31\u6a29\u3001\u8457\u4f5c\u6a29\u306a\u3069\u91d1\u92ad\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u3042\u308b\u3059\u3079\u3066\u306e\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3068\u3048\u5bb6\u65cf\u9593\u306e\u7acb\u3066\u66ff\u3048\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u91d1\u92ad\u3092\u8acb\u6c42\u3067\u304d\u308b\u6a29\u5229\u300d\u3067\u3059\u304b\u3089\u300c\u8ca1\u7523\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-investigation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3068\u306f\uff1f\u81ea\u5206\u3067\u6f0f\u308c\u306a\u304f\u884c\u3046\u65b9\u6cd5\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u57fa\u6e96\u3082\u7d39\u4ecb<\/a><\/p>\n<h3>2-2.\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u89aa\u65cf\u9593\u306e\u91d1\u92ad\u8cb8\u3057\u501f\u308a\u3092\u3046\u3084\u3080\u3084\u306b\u3057\u3066\u3044\u305f<\/h3>\n<p>\u89aa\u65cf\u9593\u3067\u306e\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u306b\u3064\u3044\u3066\u3001\u5951\u7d04\u3084\u8fd4\u6e08\u8a08\u753b\u3092\u884c\u308f\u305a\u3046\u3084\u3080\u3084\u306b\u3057\u3066\u3044\u305f\u3053\u3068\u3082\u539f\u56e0\u3067\u3059\u3002<\/p>\n<p>\u8eab\u5185\u540c\u58eb\u306e\u3084\u308a\u53d6\u308a\u306f\u3001\u300c\u305d\u306e\u3046\u3061\u8fd4\u305b\u3070\u3044\u3044\u300d\u3068\u7518\u304f\u8003\u3048\u304c\u3061\u3067\u3001\u5951\u7d04\u3084\u8fd4\u6e08\u304c\u3055\u308c\u306a\u3044\u307e\u307e\u653e\u7f6e\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u8fd4\u6e08\u3055\u308c\u306a\u3044\u307e\u307e\u306e\u91d1\u92ad\u304c\u300c\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u300d\u3068\u3057\u3066\u6b8b\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<h3>2-3. \u3010\u30dd\u30a4\u30f3\u30c8\u2462\u3011\u89aa\u65cf\u9593\u306e\u91d1\u92ad\u6388\u53d7\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u3044<\/h3>\n<p>\u89aa\u65cf\u9593\u306e\u91d1\u92ad\u6388\u53d7\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u7533\u544a\u524d\u306b\u7a0e\u7406\u58eb\u304c\u6c17\u3065\u3044\u305f\u305f\u3081\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u306f\u514d\u308c\u307e\u3057\u305f\u304c\u3001\u89aa\u65cf\u9593\u3067\u306e\u91d1\u92ad\u306e\u3084\u308a\u53d6\u308a\uff08\u7acb\u66ff\u91d1\u3084\u8cb8\u4ed8\u91d1\uff09\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u672c\u6765\u306e\u7a0e\u984d\u306b\u52a0\u3048\u3066\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u3068\u3044\u3063\u305f\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u306e\u3067\u3001\u5341\u5206\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u3044\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u89e3\u8aac\uff01\u7121\u7533\u544a\u306f\u7a0e\u52d9\u7f72\u306b\u898b\u3064\u304b\u308b\u306e\uff1f<\/a><\/p>\n<h2>3.\u89e3\u6c7a\u7b56<\/h2>\n<p>\u4eca\u56de\u306e\u3088\u3046\u306a\u5931\u6557\u3092\u9632\u3050\u305f\u3081\u306e2\u3064\u306e\u89e3\u6c7a\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>3-1.\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u306e\u969b\u306f\u3001\u89aa\u65cf\u9593\u3067\u3082\u300c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u300d\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u306e\u969b\u306f\u3001\u89aa\u65cf\u9593\u3067\u3082\u300c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u300d\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u89aa\u65cf\u9593\u306e\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u306f\u3001\u7a0e\u52d9\u7f72\u3082\u76ee\u3092\u5149\u3089\u305b\u3066\u3044\u308b\u9805\u76ee\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/span>\u3046\u3084\u3080\u3084\u306b\u3055\u308c\u305f\u307e\u307e\u653e\u7f6e\u3055\u308c\u305f\u7acb\u66ff\u91d1\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a\u6f0f\u308c\u3068\u306a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u300c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3001\u304b\u3064\u3001\u5177\u4f53\u7684\u306a\u8fd4\u6e08\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3>3-2.\u7acb\u66ff\u91d1\u306e\u8fd4\u6e08\u3068\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/h3>\n<p>\u7acb\u66ff\u91d1\u306e\u8fd4\u6e08\u3092\u3057\u3064\u3064\u3001\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u6bcd\u306e\u8ca1\u7523\u304c\u591a\u304f\u76f8\u7d9a\u7a0e\u7387\u304c\u9ad8\u3044\u5834\u5408\u306b\u306f\u3001\u91d1\u92ad\u3067\u8fd4\u6e08\u3092\u3057\u3066\u3082\u3089\u3044\u3064\u3064\u3001\u8fd4\u6e08\u3057\u3066\u3082\u3089\u3063\u305f\u8ca1\u7523\u3092\u9577\u7537\u30fb\u4e8c\u7537\u3078\u751f\u524d\u8d08\u4e0e\u3059\u308b\u65b9\u6cd5\u3082\u6709\u52b9\u3067\u3059\u3002<br \/>\n\u751f\u524d\u8d08\u4e0e\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u3067\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gift-during-life\" target=\"_blank\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u3068\u306f\uff1f\u52b9\u679c\u3084\u6d41\u308c\u3001\u52b9\u679c\u7684\u306b\u884c\u3046\u30dd\u30a4\u30f3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n<h2>4.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u904e\u53bb\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306e\u7acb\u3066\u66ff\u3048\uff08\u7acb\u66ff\u91d1\uff09\u3092\u653e\u7f6e\u3057\u305f\u3053\u3068\u3067\u3001\u4e8c\u6b21\u76f8\u7d9a\uff08\u6bcd\u306e\u76f8\u7d9a\uff09\u306e\u7a0e\u984d\u304c\u60f3\u5b9a\u3088\u308a\u5927\u5e45\u306b\u5897\u52a0\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u3068\u89e3\u6c7a\u7b56\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u89aa\u65cf\u9593\u306e\u304a\u91d1\u306e\u8cb8\u3057\u501f\u308a\u306f\u3046\u3084\u3080\u3084\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u304c\u3001\u7acb\u66ff\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u89aa\u65cf\u9593\u3067\u3042\u3063\u3066\u3082\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u8a08\u753b\u7684\u306b\u8fd4\u6e08\u3057\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u751f\u524d\u8d08\u4e0e\u3068\u7d44\u307f\u5408\u308f\u305b\u305f\u5bfe\u7b56\u3092\u884c\u3046\u3053\u3068\u304c\u6709\u52b9\u3067\u3059\u3002<\/strong><\/p>\n<p><u>\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u65e9\u3081\u306b<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/span><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u89aa\u65cf\u9593\u306e\u7acb\u66ff\u91d1\u306e\u6271\u3044\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","protected":false},"excerpt":{"rendered":"<p>\u300c\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3051\u308c\u3069\u3001\u624b\u5143\u306b\u73fe\u91d1\u304c\u306a\u304f\u3066\u76f8\u7d9a\u7a0e\u304c\u6255\u3048\u306a\u3044\u2026\u2026\u300d \u3053\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u3001\u73fe\u91d1\u3092\u6301\u3063\u3066\u3044\u308b\u4ed6\u306e\u5bb6\u65cf\u306b\u7d0d\u7a0e\u8cc7\u91d1\u3092\u7acb\u3066\u66ff\u3048\u3066\uff08\u80a9\u4ee3\u308f\u308a\u3057\u3066\uff09\u3082\u3089\u3046\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002 \u300c\u5bb6\u65cf\u9593\u3067\u306e\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u300d\u306f\u3001\u300c\u5bb6\u65cf [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":8048,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-8053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seizen"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8053","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=8053"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8053\/revisions"}],"predecessor-version":[{"id":8054,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8053\/revisions\/8054"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/8048"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=8053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=8053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}