{"id":8072,"date":"2026-10-02T13:53:52","date_gmt":"2026-10-02T04:53:52","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=8072"},"modified":"2026-10-02T13:53:52","modified_gmt":"2026-10-02T04:53:52","slug":"copy-kokusaishisanzei-news-special202610","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-kokusaishisanzei-news-special202610","title":{"rendered":"Irrevocable Trust(\u64a4\u56de\u4e0d\u80fd\u4fe1\u8a17)\u306e\u9078\u629e\u80a2"},"content":{"rendered":"

\u30a2\u30e1\u30ea\u30ab\u30fb\u30cf\u30ef\u30a4\u5dde\u306b\u304a\u3051\u308b\u56fd\u969b\u7a0e\u52d9\u3084\u907a\u7523\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3001\u73fe\u5730\u5728\u4f4f\u306e\u5f01\u8b77\u58eb\u304c\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

1.\u306f\u3058\u3081\u306b<\/h2>\n

\u4e00\u822c\u7684\u306b\u3001\u307b\u3068\u3093\u3069\u3069\u306e\u5bb6\u5ead\u306b\u304a\u3044\u3066\u306f\u3001Revocable Living Trust(\u64a4\u56de\u53ef\u80fd\u306a\u751f\u524d\u4fe1\u8a17)\u3092\u6e96\u5099\u3059\u308b\u3060\u3051\u3067\u5341\u5206\u3067\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u751f\u524d\u4fe1\u8a17\u3092\u6e96\u5099\u3057\u305f\u5f8c\u306b\u65b0\u3057\u3044\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u64a4\u56de\u53ef\u80fd\u306a\u30ea\u30d3\u30f3\u30b0\u30c8\u30e9\u30b9\u30c8\u306f\u3001\u4fe1\u8a17\u306eSettlor(\u59d4\u8a17\u8005)\u304c\u751f\u304d\u3066\u3044\u308b\u9650\u308a\u3001\u4fe1\u8a17\u306e\u4fee\u6b63\u30fb\u5909\u66f4\u3092\u53ef\u80fd\u306b\u3059\u308b\u305f\u3081\u3001\u65b0\u3057\u3044\u8cc7\u7523\u3092\u73fe\u5728\u306e\u4fe1\u8a17\u306b\u8ffd\u52a0\u3059\u308b\u3053\u3068\u7b49\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u3067\u3059\u304c\u3001\u3054\u5bb6\u65cf\u306b\u3088\u3063\u3066\u3001\u907a\u7523\u984d\u304c\u907a\u7523\u7a0e\u306e\u514d\u9664\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u305d\u308c\u3092\u8efd\u6e1b\u30fb\u56de\u907f\u3055\u305b\u308b\u305f\u3081\u306b\u304a\u3044\u3066\u306e\u4fdd\u8b77\u7b49\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308bIrrevocable Living Trust(\u64a4\u56de\u4e0d\u80fd\u4fe1\u8a17)\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u00a0\u4eca\u56de\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u826f\u304f\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u691c\u8a0e\u3055\u308c\u308bSLAT(\u201cSpousal Lifetime Access Trust\u201d)\u3068\u3001QTIP(\u201cQualified Terminable Interest Property Trust\u201d)\u3092\u542b\u3080\u30012\u7a2e\u985e\u306e\u64a4\u56de\u4e0d\u80fd\u4fe1\u8a17\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

2.SLAT(\u201cSpousal Lifetime Access Trust\u201d)\u3068\u306f<\/h2>\n

SLAT\u3068\u306f\u3001\u4e00\u65b9\u306e\u914d\u5076\u8005\u304c\u3082\u3046\u4e00\u65b9\u306e\u914d\u5076\u8005\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u8a2d\u5b9a\u3059\u308b\u64a4\u56de\u4e0d\u80fd\u4fe1\u8a17\u3067\u3059\u3002<\/p>\n

\u592b\u5a66\u306e\u907a\u7523\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7dcf\u907a\u7523\u984d\u3092\u6e1b\u5c11\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308a\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u9023\u90a6\u304a\u3088\u3073\u5dde\u306e\u907a\u7523\u7a0e\u306e\u652f\u6255\u7fa9\u52d9\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n

\u64a4\u56de\u4e0d\u80fd\u4fe1\u8a17\u3078\u306e\u8d08\u4e0e\u306f\u3001\u8d08\u4e0e\u3092\u884c\u3046\u914d\u5076\u8005\u306e\u8d08\u4e0e\u7a0e\u304a\u3088\u3073\u907a\u7523\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u3042\u308b\u592b\u5a66\u304c\u5408\u8a083,000\u4e07\u30c9\u30eb\u306e\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002
\n\u914d\u5076\u8005\u306e\u4e21\u65b9\u304c\u3001\u305d\u308c\u305e\u308c1,361\u4e07\u30c9\u30eb(2024 \u5e74\u306e\u9023\u90a6\u907a\u7523\u7a0e\u514d\u9664\u984d)\u3092\u3001\u304a\u4e92\u3044\u306b\u5229\u76ca\u3092\u3082\u305f\u3089\u30592\u3064\u306eSLAT\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u907a\u7523\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u907a\u7523\u304b\u3089\u5168\u984d2,722\u4e07\u30c9\u30eb\u3092\u5f15\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3068\u3082\u306b\u3001SLAT\u3078\u306e\u8d08\u4e0e\u304b\u3089\u3001\u592b\u5a66\u53cc\u65b9\u304c\u4fe1\u8a17\u304b\u3089\u53ce\u5165\u3068\u5143\u672c\u306e\u5206\u914d\u3092\u53d7\u3051\u53d6\u308c\u308b\u3053\u3068\u3082\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/p>\n

\u7d50\u679c\u7684\u306b\u3001\u3054\u592b\u5a66\u306b\u306f\u3001SLAT \u53ce\u5165\u3068\u5143\u672c\u5206\u914d\u306b\u52a0\u3048\u3001\u8001\u5f8c\u306e\u751f\u6d3b\u8cc7\u91d1\u3068\u3057\u3066\u3001278\u4e07\u30c9\u30eb\u306e\u6b8b\u91d1\u304c\u624b\u5143\u306b\u6b8b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

3.QTIP(\u201cQualified Terminable Interest Property Trust\u201d)\u3068\u306f<\/h2>\n

QTIP\u4fe1\u8a17\u3067\u306f\u3001\u4fe1\u8a17\u306eSettlor(\u59d4\u8a17\u8005)\u304c\u3001\u751f\u5b58\u914d\u5076\u8005\u3092\u4fe1\u8a17\u304b\u3089\u306e\u53ce\u76ca(\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5143\u672c\u3082)\u306e\u53d7\u53d6\u4eba\u3068\u3057\u3066\u6307\u5b9a\u3057\u3001\u914d\u5076\u8005\u304c\u751f\u6daf\u306b\u308f\u305f\u3063\u3066\u78ba\u5b9f\u306b\u30b1\u30a2\u3055\u308c\u308b\u69d8\u306b\u914d\u616e\u3092\u3057\u3001\u751f\u5b58\u914d\u5076\u8005\u306e\u6b7b\u5f8c\u3001\u6b8b\u308a\u306e\u8cc7\u7523\u3092\u53d7\u3051\u53d6\u308b\u6700\u7d42\u53d7\u76ca\u8005\u3082\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

QTIP\u4fe1\u8a17\u306f\u3001\u914d\u5076\u8005\u304c\u751f\u6daf\u306b\u308f\u305f\u3063\u3066\u78ba\u5b9f\u306b\u53ce\u5165\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u3001\u512a\u308c\u305f\u30a8\u30b9\u30c6\u30fc\u30c8\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u30fb\u30c4\u30fc\u30eb\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u308c\u3068\u540c\u6642\u306b\u3001\u751f\u5b58\u914d\u5076\u8005\u304c\u518d\u5a5a\u3057\u305f\u308a\u3001\u524d\u5a5a\u3067\u306e\u5b50\u4f9b\u304c\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6307\u5b9a\u3055\u308c\u305f\u6700\u7d42\u53d7\u76ca\u8005\u304c\u3001\u4fe1\u8a17\u5185\u306e\u6b8b\u308a\u306e\u8cc7\u7523\u3092\u78ba\u5b9f\u306b\u7d99\u627f\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n

QTIP\u4fe1\u8a17\u306f\u3001\u96e2\u5a5a\u307e\u305f\u306f\u518d\u5a5a\u7b49\u3092\u7d4c\u9a13\u3057\u3001\u6700\u521d\u306e\u7d50\u5a5a\u6642\u306b\u3067\u304d\u305f\u5b50\u4f9b\u3084\u3001\u305d\u306e\u5f8c\u306e\u7d50\u5a5a\u306b\u304a\u3044\u3066\u7d99\u5b50\u7b49\u304c\u3067\u304d\u305f\u3054\u5bb6\u65cf\u306e\u5834\u5408\u7b49\u306b\u9069\u3057\u305f\u4fe1\u8a17\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

4.\u307e\u3068\u3081<\/h2>\n

\u64a4\u56de\u53ef\u80fd\u306a\u751f\u524d\u4fe1\u8a17\u306f\u3001\u4e00\u822c\u7684\u306a\u5bb6\u65cf\u306b\u3068\u3063\u3066\u9069\u5207\u306a\u9078\u629e\u80a2\u3068\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u3054\u5bb6\u65cf\u306e\u5177\u4f53\u7684\u306a\u72b6\u6cc1\u306b\u4f55\u304c\u6700\u9069\u304b\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306b\u3001\u5f01\u8b77\u58eb\u3068\u8a71\u3057\u5408\u3063\u3066\u4ed6\u306e\u9078\u629e\u80a2\u3082\u691c\u8a0e\u3057\u3066\u307f\u308b\u4e8b\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n

TH\u5f01\u8b77\u58eb\u6cd5\u4eba\u30d1\u30fc\u30c8\u30ca\u30fc \u7c73\u56fd\u5f01\u8b77\u58eb\u3000\u672c\u90f7 \u53cb\u9999\uff08\u307b\u3093\u3054\u3046 \u3086\u304b\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"

\u30a2\u30e1\u30ea\u30ab\u30fb\u30cf\u30ef\u30a4\u5dde\u306b\u304a\u3051\u308b\u56fd\u969b\u7a0e\u52d9\u3084\u907a\u7523\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3001\u73fe\u5730\u5728\u4f4f\u306e\u5f01\u8b77\u58eb\u304c\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 1.\u306f\u3058\u3081\u306b \u4e00\u822c\u7684\u306b\u3001\u307b\u3068\u3093\u3069\u3069\u306e\u5bb6\u5ead\u306b\u304a\u3044\u3066\u306f\u3001Revocable Living Trust(\u64a4\u56de\u53ef\u80fd\u306a\u751f\u524d\u4fe1\u8a17) […]<\/p>\n","protected":false},"author":6,"featured_media":8071,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[22],"class_list":["post-8072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-column"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8072","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=8072"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8072\/revisions"}],"predecessor-version":[{"id":8073,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8072\/revisions\/8073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/8071"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=8072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=8072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}