{"id":8199,"date":"2026-11-11T11:58:17","date_gmt":"2026-11-11T02:58:17","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=8199"},"modified":"2026-11-11T11:58:17","modified_gmt":"2026-11-11T02:58:17","slug":"inheritance-failure-company-shares","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-failure-company-shares","title":{"rendered":"\u3010\u76f8\u7d9a\u306e\u5931\u6557\u4e8b\u4f8b\u3011\u81ea\u793e\u682a\u3067\u7d0d\u7a0e\u3059\u308b\u3064\u3082\u308a\u304c\u5206\u5272\u5354\u8b70\u3067\u304d\u305a\u5931\u6557"},"content":{"rendered":"<p>\u300c\u4f1a\u793e\u306e\u4e8b\u696d\u627f\u7d99\u306f\u3001\u5f8c\u7d99\u8005\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u304b\u3089\u5927\u4e08\u592b\u300d<br \/>\n\u305d\u3046\u8003\u3048\u3066\u3001\u76f8\u7d9a\u5bfe\u7b56\u3092\u5f8c\u56de\u3057\u306b\u3055\u308c\u3066\u3044\u308b\u7d4c\u55b6\u8005\u3084\u5f8c\u7d99\u8005\u306e\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: 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\u4e8b\u4f8b\u306e\u6982\u8981<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/11\/fikadc9g46a-dc1004138b71.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 60.16%;\" class=\"fr-draggable\" \/><\/p>\n<p>A\u3055\u3093\u306f\u9577\u7537\u3067\u3001\u7236\u306f\u540c\u65cf\u4f1a\u793e\u306e\u793e\u9577\u3092\u52d9\u3081\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u696d\u7e3e\u306f\u9806\u8abf\u3067\u3001A\u3055\u3093\u306f\u9577\u7537\u3060\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u7236\u306e\u4f1a\u793e\u306b\u5165\u308a\u3001\u7236\u304b\u3089\u4f1a\u793e\u7d4c\u55b6\u3092\u5b66\u3093\u3067\u3044\u307e\u3057\u305f\u3002A\u3055\u3093\u306b\u306f\u5f1f\uff08\u4e8c\u7537\uff09\u304c1\u4eba\u3044\u307e\u3057\u305f\u304c\u3001\u5f1f\u306f\u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u306f\u8208\u5473\u3092\u6301\u305f\u305a\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3068\u3057\u3066\u4f1a\u793e\u52e4\u3081\u3092\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u6570\u5e74\u524d\u306b\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u3001\u7236\u304b\u3089\u300c\u4f1a\u793e\u306f\u9577\u7537\u3067\u3042\u308b\u79c1\u304c\u7d99\u3050\u3088\u3046\u306b\u300d\u3068\u8a71\u304c\u3042\u308a\u3001\u5f1f\u3082\u540c\u610f\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u4e8b\u696d\u627f\u7d99\u3082\u9806\u8abf\u306b\u9032\u3093\u3067\u3044\u308b\u3068\u8003\u3048\u3066\u3044\u307e\u3057\u305f\u3002<\/strong><br \/>\n\u3068\u3053\u308d\u304c\u6025\u907d\u3001\u7236\u304c\u4f53\u8abf\u3092\u5d29\u3057\u3001\u305d\u306e\u307e\u307e\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<h3>1-1. \u9867\u554f\u7a0e\u7406\u58eb\u304b\u3089\u306e\u63d0\u6848<\/h3>\n<p>\u7236\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u4f1a\u793e\u306e\u9867\u554f\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3057\u305f\u3068\u3053\u308d\u3001\u540c\u65cf\u4f1a\u793e\u306e\u682a\u5f0f\u306f\u5168\u682a\u7236\u306e\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u591a\u984d\u306e\u76f8\u7d9a\u7a0e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u3002<br \/>\n<strong>\u3057\u304b\u3057\u3001\u7236\u306e\u682a\u5f0f\u3092A\u3055\u3093\u304c\u76f8\u7d9a\u3057\u3001\u305d\u306e\u682a\u5f0f\u3092\u540c\u65cf\u4f1a\u793e\u304cA\u3055\u3093\u304b\u3089\u8cb7\u3044\u53d6\u308b\uff08\u81ea\u793e\u682a\u8cb7\u3044\u3092\u884c\u3046\uff09\u3053\u3068\u3067\u7d0d\u7a0e\u8cc7\u91d1\u3092\u637b\u51fa\u3067\u304d\u308b\u3068\u63d0\u6848\u3092\u53d7\u3051\u307e\u3057\u305f\u3002<\/strong><\/p>\n<h3>1-2. \u5f1f\u304b\u3089\u306e\u8981\u6c42\u3068\u8a71\u3057\u5408\u3044\u306e\u6c7a\u88c2<\/h3>\n<p>A\u3055\u3093\u306f\u3001\u5f1f\u3068\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u3066\u81ea\u793e\u682a\u8cb7\u3044\u306e\u65e8\u3092\u8a71\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3068\u3053\u308d\u304c\u3001\u7236\u306e\u907a\u7523\u306b\u306f\u81ea\u793e\u682a\u4ee5\u5916\u306b\u5927\u304d\u306a\u8ca1\u7523\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u5f1f\u304b\u3089\u300c\u81ea\u5206\u3082\u81ea\u793e\u682a\u306e\u534a\u5206\u3092\u76f8\u7d9a\u3057\u3066\u8cc7\u91d1\u5316\u3057\u305f\u3044\u300d\u3068\u8a00\u308f\u308c\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4f1a\u793e\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u5206\u304f\u3089\u3044\u3057\u304b\u9810\u8caf\u91d1\u304c\u306a\u304f\u3001\u5f1f\u306e\u682a\u5f0f\u307e\u3067\u8cb7\u3044\u53d6\u308b\u4f59\u529b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u8a71\u3057\u5408\u3044\u306f\u307e\u3068\u307e\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u7d50\u5c40\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u7d42\u308f\u3089\u305a\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306e\u76ee\u9014\u304c\u7acb\u305f\u306a\u3044\u307e\u307e\u3001\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u3010\u76f8\u7d9a\u767a\u751f\u5f8c\u306e\u81ea\u793e\u682a\u306e\u6d41\u308c\u3011<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/11\/DbMar8RpmWxSiN4wvYI5OqX90-1792558610.jpg\" class=\"fr-draggable\" style=\"width: 60.42%;\" \/>\u00a0\u00a0\u00a0<\/p>\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\u3067\u3001\u4e8b\u696d\u627f\u7d99\u304a\u3088\u3073\u7d0d\u7a0e\u8cc7\u91d1\u306e\u78ba\u4fdd\u304c\u5931\u6557\u306b\u7d42\u308f\u3063\u3066\u3057\u307e\u3063\u305f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<h3>2-1. \u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u540c\u65cf\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u304c\u3089\u3001\u300c\u4e89\u7d9a\u300d\u5bfe\u7b56\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f<\/h3>\n<p>\u540c\u65cf\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u304c\u3089\u3001\u300c\u4e89\u7d9a\u300d\u5bfe\u7b56\u3092\u4f55\u3082\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u5931\u6557\u306e\u5927\u304d\u306a\u539f\u56e0\u3067\u3059\u3002<\/p>\n<p>\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u300c\u4f1a\u793e\u306f\u9577\u7537\u304c\u7d99\u3050\u300d\u3068\u5f1f\u3082\u540c\u610f\u3057\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u305d\u308c\u306f\u3042\u304f\u307e\u3067\u53e3\u982d\u306e\u7d04\u675f\u306b\u904e\u304e\u307e\u305b\u3093\u3067\u3057\u305f\u3002<br \/>\n\u81ea\u793e\u682a\u4ee5\u5916\u306b\u5927\u304d\u306a\u907a\u7523\u304c\u306a\u3044\u5834\u5408\u3001\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u81ea\u793e\u682a\u3092\u5f8c\u7d99\u8005\u304c\u3059\u3079\u3066\u76f8\u7d9a\u3057\u3066\u3057\u307e\u3046\u3068\u81ea\u8eab\u306e\u907a\u7523\u53d6\u5f97\u5206\u304c\u307b\u3068\u3093\u3069\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5f1f\u304c\u300c\u81ea\u5206\u3082\u534a\u5206\u76f8\u7d9a\u3057\u3066\u8cc7\u91d1\u5316\u3057\u305f\u3044\u300d\u3068\u4e3b\u5f35\u3059\u308b\u306e\u306f\u81ea\u7136\u306a\u4e3b\u5f35\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u3042\u3089\u304b\u3058\u3081\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3084\u907a\u7559\u5206\u203b\u306b\u914d\u616e\u3057\u305f\u5bfe\u7b56\u3092\u8b1b\u3058\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u30c8\u30e9\u30d6\u30eb\u3092\u5f15\u304d\u8d77\u3053\u3059\u539f\u56e0\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u203b\u907a\u7559\u5206\uff1a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u6cd5\u5f8b\u4e0a\u4fdd\u969c\u3055\u308c\u3066\u3044\u308b\u3001\u6700\u4f4e\u9650\u53d7\u3051\u53d6\u308c\u308b\u907a\u7523\u306e\u53d6\u308a\u5206\u306e\u3053\u3068\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\/inheritance-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/a><\/p>\n<h3>2-2. \u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u81ea\u793e\u682a\u304c\u672a\u5206\u5272\u3068\u306a\u308a\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u305f<\/h3>\n<p>\uff12\u3064\u76ee\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u81ea\u793e\u682a\u304c\u672a\u5206\u5272\u3068\u306a\u308a\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7236\u304c\u5168\u682a\u6240\u6709\u3057\u3066\u3044\u305f\u682a\u5f0f\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6210\u7acb\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5144\u5f1f\u3067\u5171\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6210\u7acb\u3059\u308b\u307e\u3067\u306e\u9593\u306e\u682a\u4e3b\u6a29\u306e\u884c\u4f7f\u306f\u3001\u904e\u53bb\u306e\u5224\u4f8b\u306b\u3088\u308b\u3068\u300c\u682a\u5f0f\u306e\u5171\u6709\u6301\u5206\u306e\u904e\u534a\u6570\u300d\u3092\u3082\u3063\u3066\u5b9a\u3081\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u5834\u5408\u306f\u9577\u7537\u30fb\u4e8c\u7537\u3068\u3082\u306b\u6301\u5206\u304c\u534a\u5206\u305a\u3064\u3067\u3042\u308a\u3001\u904e\u534a\u6570\u3092\u6709\u3059\u308b\u8005\u304c\u3044\u306a\u3044\u305f\u3081\u3001\u540c\u65cf\u4f1a\u793e\u306e\u540c\u610f\u304c\u306a\u3051\u308c\u3070\u8b70\u6c7a\u6a29\u306e\u884c\u4f7f\u3082\u56f0\u96e3\u306a\u72b6\u614b\u306b\u9665\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u672a\u5206\u5272\u306e\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306b\u89e3\u8aac\u3059\u308b\u81ea\u793e\u682a\u8b72\u6e21\u306e\u7279\u4f8b\u306e\u307b\u304b\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306a\u3069\u306e\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4148.htm\" target=\"_blank\" rel=\"noopener\">No.4148\u2003\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u7b49\uff08\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09<\/a><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shokibo-takuchi\" target=\"_blank\" rel=\"noopener\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\uff1f\u8981\u4ef6\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/zeigakukeigen\" target=\"_blank\" rel=\"noopener\">\u914d\u5076\u8005\u306e\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u5236\u5ea6 \uff5e\u7a0e\u984d\u8efd\u6e1b<\/a><\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\">\u3010\u76f8\u7d9a\u3057\u305f\u81ea\u793e\u682a\u3092\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306e\u7279\u4f8b\u3011<\/h4>\n<p class=\"attention-p\">\u540c\u65cf\u4f1a\u793e\u306b\u3088\u308b\u81ea\u793e\u682a\u306e\u8cb7\u3044\u53d6\u308a\u306f\u3001\u901a\u5e38\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u4e00\u90e8\u304c\u300c\u914d\u5f53\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306b\u3088\u3063\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u53d6\u308a\u6271\u3044\u306e\u4f8b\u5916\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3057\u305f\u500b\u4eba\u682a\u4e3b\u304c\u76f8\u7d9a\u3057\u305f\u81ea\u793e\u682a\u3092\u767a\u884c\u4f1a\u793e\u3078\u8b72\u6e21\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\"><strong>\u2460 \u76f8\u7d9a\u4eba\u304c\u682a\u5f0f\u3092\u767a\u884c\u4f1a\u793e\u3078\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u307f\u306a\u3057\u914d\u5f53\u306e\u7279\u4f8b<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 23.6949%;\">\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c<u>\u306a\u3044<\/u>\u500b\u4eba\u682a\u4e3b<\/th>\n<td style=\"width: 76.1593%;\">\u81ea\u793e\u682a\u306e\u8b72\u6e21\u3067\u3059\u306e\u3067\u3001<strong>\u914d\u5f53\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 23.6949%;\">\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c<strong><u>\u3042\u308b<\/u><\/strong>\u500b\u4eba\u682a\u4e3b<\/th>\n<td style=\"width: 76.1593%;\">\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u500b\u4eba\u3067\u76f8\u7d9a\u7a0e\u984d\u306e\u8ca0\u62c5\u304c\u3042\u308b\u8005\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u304c\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30893\u5e7410\u30f6\u6708\u4ee5\u5185\u306b\u3001\u305d\u306e\u53d6\u5f97\u3057\u305f\u81ea\u793e\u682a\u3092\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u81ea\u793e\u682a\u306e\u8b72\u6e21\u3067\u3059\u304c\u3001<strong>\u914d\u5f53\u8ab2\u7a0e\u3067\u306f\u306a\u304f\u682a\u5f0f\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"attention-p\"><strong>\u2461 \u76f8\u7d9a\u7a0e\u984d\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u7279\u4f8b<\/strong><\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u81ea\u793e\u682a\u3092\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30893\u5e7410\u30f6\u6708\u4ee5\u5185\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8b72\u6e21\u6240\u5f97\u306e\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u8b72\u6e21\u306e\u7a0e\u91d1\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/11\/mnh2ROjFAqgxyUYLa57lVWcB0-1792559132.jpg\" class=\"fr-draggable\" style=\"width: 88.05%; display: block; vertical-align: top; margin: 5px auto; text-align: center;\" \/><\/p>\n<p>\u3053\u308c\u3089\u306e\u7279\u4f8b\u306f\u300c\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u300d\u304c\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001<strong>\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u5185\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u6210\u7acb\u3055\u305b\u3066\u8b72\u6e21\u3092\u5b9f\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u4eca\u56de\u306f\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u7279\u4f8b\u3092\u6d3b\u7528\u3057\u305f\u7d0d\u7a0e\u8cc7\u91d1\u306e\u78ba\u4fdd\u304c\u4e0d\u53ef\u80fd\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u00a0<\/p>\n<\/div>\n<div data-path-to-node=\"25\">\n<div data-math=\"\\text{\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u308b\u91d1\u984d} = \\text{\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u500b\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d} \\times \\frac{\\text{\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u305f\u8b72\u6e21\u3057\u305f\u81ea\u793e\u682a\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d}}{\\text{\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u500b\u4eba\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\uff08\u50b5\u52d9\u63a7\u9664\u524d\u306e\u8ab2\u7a0e\u4fa1\u683c\uff09}}\"><\/div>\n<\/div>\n<h2>3. \u89e3\u6c7a\u7b56<\/h2>\n<p>\u4eca\u56de\u306e\u3088\u3046\u306a\u5931\u6557\u3092\u9632\u3050\u305f\u3081\u306e\uff12\u3064\u306e\u89e3\u6c7a\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u682a\u3092\u542b\u3080\u4e8b\u696d\u627f\u7d99\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306e\u5099\u3048\u3068\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<h3>3-1. 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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/compensation-division\" target=\"_blank\" rel=\"noopener\">\u4ee3\u511f\u5206\u5272\u3068\u306f\uff1f\u4ee3\u511f\u91d1\u306e\u6c7a\u3081\u65b9\u3068\u6ce8\u610f\u70b9\u30fb\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u3082\u5fb9\u5e95\u89e3\u8aac<\/a>\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seimeihoken-taisaku\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u3092\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u6d3b\u7528\u3059\u308b\u306b\u306f\uff1f<\/a><\/p>\n<h3>3-2. 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