{"id":991,"date":"2023-08-17T09:00:08","date_gmt":"2023-08-17T00:00:08","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=991"},"modified":"2025-08-21T14:14:02","modified_gmt":"2025-08-21T05:14:02","slug":"inheritance-tax-return","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return","title":{"rendered":"\u8a18\u8f09\u4f8b\u3082\u898b\u308c\u308b\uff01\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9"},"content":{"rendered":"\r\n<p class=\"wp-block-paragraph\">\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u81ea\u5206\u3067\u4f5c\u308d\u3046\u3068\u3057\u305f\u3051\u3069\u3001\u5c02\u9580\u7528\u8a9e\u3070\u304b\u308a\u3067\u826f\u304f\u308f\u304b\u3089\u306a\u3044\uff01\u300d<br \/>\r\n\u300c\u4e00\u679a\u76ee\u304b\u3089\u66f8\u304d\u65b9\u304c\u308f\u304b\u3089\u306a\u3044\u3002<span style=\"font-size: 16px; color: 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class=\"wp-block-paragraph\">\u305d\u308c\u3067\u306f\u65e9\u901f\u3001\u66f8\u304d\u65b9\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">1.\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u66f8\u304d\u65b9<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u4ee5\u4e0b\u306e\uff13\u30b9\u30c6\u30c3\u30d7\u3067\u66f8\u304d\u307e\u3059\u3002\u3053\u306e\u66f8\u304d\u65b9\u306f\u56fd\u7a0e\u5e81HP\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300d\u306b\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u66f8\u304d\u65b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n\t<li><strong>\u76f8\u7d9a\u8ca1\u7523\u3092\u628a\u63e1\u3059\u308b\uff08<span style=\"font-size: 16px; color: #333333;\">\u7b2c9\u8868\uff5e\u7b2c15\u8868\u30fb\u8a55\u4fa1\u660e\u7d30\u66f8\u3092\u66f8\u304f\uff09<\/span><\/strong><\/li>\r\n\r\n\r\n\t<li><strong>\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\uff08\u7b2c1\uff5e\u7b2c3\u8868\u3092\u66f8\u304f\uff09<\/strong><\/li>\r\n\r\n\r\n\t<li><strong>\u7a0e\u984d\u63a7\u9664\u306e\u984d\u3092\u8a08\u7b97\u3057\u3066\u6700\u7d42\u7684\u306a\u76f8\u7d9a\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\uff08\u7b2c4\u8868\uff5e\u7b2c8\u8868\u3092\u66f8\u304f\uff09<\/strong><\/li>\r\n<\/ol>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u5c5e\u3059\u308b\u5e33\u7968\u306e\u4e2d\u306b\u3082\u3001\u66f8\u304f\u9806\u756a\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u56f3\u306b\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/undefined-1691381495.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n\r\n\r\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\r\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u3092\u53c2\u8003\u306b\u4f5c\u6210<\/p>\r\n<\/blockquote>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u79c1\u306e\u3054\u7d39\u4ecb\u3057\u305f\u9806\u756a\u3092\u898b\u3066<br \/>\r\n\u300c\u306a\u305c\u3001\u7b2c9\u8868\u304b\u3089\u66f8\u304f\u306e\uff1f\u300d<br \/>\r\n\u300c\u7b2c1\u8868\u304c\u6700\u521d\u306b\u304d\u3066\u3044\u308b\u3093\u3060\u304b\u3089\u3001\u7b2c1\u8868\u304b\u3089\u9806\u756a\u306b\u66f8\u3044\u3066\u3044\u3051\u3070\u3044\u3044\u3093\u3058\u3083\u306a\u3044\u3002\u300d<br \/>\r\n\u3068\u3001\u5e33\u7968\u306e\u66f8\u304f\u9806\u756a\u306b\u3064\u3044\u3066\u7591\u554f\u306b\u601d\u308f\u308c\u305f\u65b9\u304c\u591a\u6570\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3067\u3059\u304c\u3001\u3053\u306e\u4e26\u3073\u65b9\u9806\u306b\u306f\u7406\u7531\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><strong>\u7b2c1\u8868\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u300c\u7d50\u8ad6\u300d\u306e\u3088\u3046\u306a\u30da\u30fc\u30b8<\/strong>\u3067\u3042\u308a\u3001\u30b9\u30c6\u30c3\u30d71\u3067\u4f5c\u6210\u3059\u308b\u7b2c9\u8868\u304b\u3089\u7b2c15\u8868\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u984d\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u3001\u66f8\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u66f8\u985e\u306a\u306e\u3067\u3059\u3002<\/span><br \/>\r\n\u307e\u305f\u3001\u7b2c1\u8868\u3067\u4f5c\u6210\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u3084\u969c\u5bb3\u8005\u3067\u3042\u3063\u305f\u308a\u3001\u76f8\u7d9a\u304c\u7acb\u3066\u7d9a\u3051\u306b\u8d77\u3053\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u4e00\u5b9a\u306e\u4e8b\u60c5\u306b\u8a72\u5f53\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c<strong>\u7a0e\u984d\u63a7\u9664<\/strong>\u300d\u3068\u3044\u3046\u5236\u5ea6\u3092\u4f7f\u3063\u3066\u63a7\u9664\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u30b9\u30c6\u30c3\u30d7\uff13\u306e\u7b2c4\u8868\u304b\u3089\u7b2c8\u8868\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u3002\u306a\u305c\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u79c1\u306e\u7d39\u4ecb\u3057\u305f\u9806\u756a\u3067\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u304b\u304a\u5206\u304b\u308a\u3044\u305f\u3060\u3051\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u305d\u308c\u3067\u306f\u65e9\u901f\u3001\u30b9\u30c6\u30c3\u30d7\uff11\u306b\u5c5e\u3059\u308b\u5e33\u7968\u306e\u66f8\u304d\u65b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u76f8\u7d9a\u8ca1\u7523\u3092\u628a\u63e1\u3059\u308b(\u7b2c9\u8868\u304b\u3089\u7b2c15\u8868)<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u7b2c9\u8868\u304b\u3089\u7b2c15\u8868\u306f\u76f8\u7d9a\u8ca1\u7523\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u5e33\u7968\u3067\u3059\u3002\u5404\u5e33\u7968\u3092\u66f8\u304f\u3068\u304d\u306e\u6ce8\u610f\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u5404\u5e33\u7968\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u304b\u3089\u30ea\u30f3\u30af\u3067\u98db\u3079\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u5fc5\u8981\u306a\u65b9\u306f\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/undefined-1691381523.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u8a18\u5165\u9806<\/td>\r\n<td>\u5e33\u7968\u756a\u53f7<\/td>\r\n<td>\u5e33\u7968\u306e\u540d\u79f0<\/td>\r\n<td>\u8a18\u8f09\u4f8b\u63b2\u8f09<br \/>\r\n\u30da\u30fc\u30b8<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>1<\/td>\r\n<td>\u7b2c9\u8868<\/td>\r\n<td><span style=\"font-size: 10.5pt; color: black;\">\u751f\u547d\u4fdd\u967a\u91d1\u306a\u3069\u306e\u660e\u7d30\u66f8<\/span><\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=19\">P.93<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>2<\/td>\r\n<td>\u7b2c10\u8868<\/td>\r\n<td><span style=\"font-size: 10.5pt; color: black;\">\u9000\u8077\u624b\u5f53\u91d1\u306a\u3069\u306e\u660e\u7d30\u66f8<\/span><\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=20\">P.94<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>3<\/td>\r\n<td>\u30fc<\/td>\r\n<td>\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u660e\u7d30\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/pdf\/1470-5-6.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u3092\u53c2\u7167<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"2\">4<\/td>\r\n<td>\u7b2c11\u8868\u306e2\u8868<\/td>\r\n<td>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u306e\u660e\u7d30\u66f8<br \/>\r\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=25\">P.99<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u7b2c11\u8868\u306e2\u8868\u306e\u4ed8\u88681\u30fb<span style=\"font-size: medium; color: #333333;\">\u7b2c11\u8868\u306e2\u8868\u306e\u4ed8\u88681\uff08\u5225\u88681\uff09<\/span><\/td>\r\n<td>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u66f8<br \/>\r\n\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=31\">P.105<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>5<\/td>\r\n<td>\u7b2c11\u8868<\/td>\r\n<td>\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u306e\u660e\u7d30\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=22\">P.96<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>6<\/td>\r\n<td>\u7b2c12\u8868<\/td>\r\n<td>\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u660e\u7d30\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=33\">P.107<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>7<\/td>\r\n<td>\u7b2c13\u8868<\/td>\r\n<td>\u50b5\u52d9\u304a\u3088\u3073\u846c\u5f0f\u8cbb\u7528\u306e\u660e\u7d30\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=34\">P.108<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>8<\/td>\r\n<td>\u7b2c14\u8868<\/td>\r\n<td>\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u8ca1\u7523\u4fa1\u984d\u53ca\u3073\u7279\u5b9a\u8d08\u4e0e\u8ca1\u7523\u4fa1\u984d\u30fb\u51fa\u8cc7\u6301\u5206\u306e\u5b9a\u3081\u306e\u306a\u3044\u6cd5\u4eba\u306a\u3069\u306b\u907a\u8d08\u3057\u305f\u8ca1\u7523\u30fb\u7279\u5b9a\u306e\u516c\u76ca\u6cd5\u4eba\u306a\u3069\u306b\u5bc4\u9644\u3057\u305f\u76f8\u7d9a\u8ca1\u7523\u30fb\u7279\u5b9a\u516c\u76ca\u4fe1\u8a17\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u76f8\u7d9a\u8ca1\u7523\u306e\u660e\u7d30\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=35\">P.109<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>9<\/td>\r\n<td>\u7b2c15\u8868<\/td>\r\n<td>\u76f8\u7d9a\u8ca1\u7523\u306e\u7a2e\u985e\u5225\u4fa1\u683c\u8868<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=36\">p.110<\/a><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-1.\u7b2c9\u8868\u3000\u751f\u547d\u4fdd\u967a\u306a\u3069\u306e\u660e\u7d30\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306b\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u304c\u51fa\u305f\u5834\u5408\u3001\u8ab0\u304c\u3044\u304f\u3089\u53d7\u3051\u53d6\u3063\u305f\u304b\u3092\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u3001\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u306f\u5206\u3051\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u5e33\u7968\u3092\u7528\u3044\u3066\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\r\n\u306a\u304a\u3001\u76f8\u7d9a\u306e\u653e\u68c4\u3092\u3057\u305f\u4eba\u3084\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-2.\u7b2c10\u8868\u3000\u9000\u8077\u624b\u5f53\u91d1\u306a\u3069\u306e\u660e\u7d30\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306b\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u9000\u8077\u624b\u5f53\u91d1\u3001\u529f\u52b4\u91d1\u3001\u9000\u8077\u7d66\u4ed8\u91d1\u306a\u3069\u3092\u76f8\u7d9a\u30fb\u907a\u8d08\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u8ab0\u304c\u3069\u308c\u3060\u3051\u53d7\u3051\u53d6\u3063\u305f\u304b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002\u9000\u8077\u624b\u5f53\u91d1<span style=\"font-size: 16px; color: #333333;\">\u306b\u306f\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u3001\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u306f\u5206\u3051\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u5e33\u7968\u3092\u7528\u3044\u3066\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/span><br \/>\r\n\u306a\u304a\u3001\u76f8\u7d9a\u306e\u653e\u68c4\u3092\u3057\u305f\u4eba\u3084\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u305f\u4eba\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-3-1.\u7b2c11\u8868\u306e2\u8868\u3000\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u306e\u660e\u7d30\u66f8\uff0f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u304b\u304b\u308f\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8ca1\u7523\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<br \/>\r\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3068\u306f60\u6b73\u4ee5\u4e0a\u306e\u89aa\u3084\u7956\u7236\u6bcd\u304c18\u6b73\u4ee5\u4e0a\u306e\u5b50\u3069\u3082\u3084\u5b6b\u306b\u8ca1\u7523\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\u5834\u5408\u30012,500\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u7279\u4f8b\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u8d08\u4e0e\u3057\u305f\u89aa\u3084\u7956\u7236\u6bcd\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u8d08\u4e0e\u3057\u305f\u5b50\u3069\u3082\u3084\u5b6b\u306f\u3001\u8d08\u4e0e\u3055\u308c\u305f\u984d\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u3053\u306e\u5e33\u7968\u3092\u7528\u3044\u3066\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u30fb\u6539\u6b63\u70b9\u30fb\u4f7f\u3046\u3079\u304d\u4eba\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-3-2.\u7b2c11\u8868\u306e2\u8868\u306e\u4ed8\u88681\u30fb\u7b2c11\u8868\u306e2\u8868\u306e\u4ed8\u88681\uff08\u5225\u88681\uff09\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u66f8\uff0f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f<strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e4\u7b2c1\u9805\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<br \/>\r\n\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u306a\u304a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u306f\u7d30\u304b\u3044\u9069\u5fdc\u8981\u4ef6\u304c\u3042\u308b\u305f\u3081\u3001\u3054\u81ea\u8eab\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u3092\u611f\u3058\u305f\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-4.\u8a55\u4fa1\u660e\u7d30\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u571f\u5730\u30fb\u5bb6\u5c4b\u306a\u3069\uff08\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\uff09\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8a55\u4fa1\u660e\u7d30\u66f8\u3092\u571f\u5730\u307e\u305f\u306f\u5bb6\u5c4b\u3054\u3068\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002\u8a18\u5165\u306e\u4ed5\u65b9\u306f\u56fd\u7a0e\u5e81\u8cc7\u6599\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/pdf\/1470-5-6.pdf\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f<\/a>\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\r\n<strong>\u571f\u5730\u306e\u8a55\u4fa1\u306f\u5c02\u9580\u6027\u304c\u9ad8\u3044<\/strong>\u3067\u3059\u3002\u81ea\u5b85\u306a\u3089\u307e\u3060\u3057\u3082\u3001\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u3092\u7d4c\u55b6\u3057\u3066\u3044\u305f\u5834\u5408\u306a\u3069\u3001\u8ab0\u304b\u306b\u571f\u5730\u3092\u8cb8\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u8a55\u4fa1\u306f\u3068\u3066\u3082\u8907\u96d1\u3067\u3059\u3002<br \/>\r\n\u307e\u305f\u3001\u571f\u5730\u306f\u4e00\u822c\u7684\u306b\u4fa1\u683c\u304c\u6570\u767e\u4e07\uff5e\u6570\u5343\u4e07\u5186\u3068\u9ad8\u984d\u306a\u5834\u5408\u304c\u591a\u304f\u3001<strong>\u8a55\u4fa1\u306e\u4ed5\u65b9\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u3068\u76f8\u7d9a\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u304d\u307e\u3059<\/strong>\u3002\u904e\u5c11\u306b\u8a55\u4fa1\u3057\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u3054\u81ea\u8eab\u3067\u8a55\u4fa1\u3092\u3057\u3066\u307f\u3066\u7591\u554f\u3092\u6301\u3063\u305f\u5834\u5408\u306f\u3001\u7121\u7406\u3092\u305b\u305a\u7a0e\u7406\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-5.\u7b2c11\u8868\u3000\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u306e\u660e\u7d30\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u53ca\u3073\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u8ca1\u7523\u306e\u3046\u3061\u3001\u76f8\u7d9a\u7a0e\u306e\u304b\u304b\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306e\u660e\u7d30\u3092\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<br \/>\r\n\u56fd\u7a0e\u5e81HP\u306b\u571f\u5730\u3084\u9810\u8caf\u91d1\u30fb\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u305d\u308c\u305e\u308c\u306e\u8ca1\u7523\u306e\u8a18\u8f09\u4f8b\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8a72\u5f53\u306e\u7b87\u6240\u3092\u63a2\u3057\u3066\u4f8b\u306b\u5f93\u3063\u3066\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-6.\u7b2c12\u8868\u3000\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u660e\u7d30\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u7279\u4f8b\u8fb2\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<br \/>\r\n\u5e83\u3044\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u9ad8\u984d\u306b\u306a\u308b\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u3059\u3050\u306b\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u308b\u3068\u306a\u308b\u3068\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3092\u7528\u610f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u305d\u306e\u8fb2\u5730\u3092\u58f2\u5374\u3057\u305f\u308a\u3057\u3066\u3057\u307e\u3044\u3001\u8fb2\u696d\u3092\u7d9a\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u9632\u304e\u3001\u8fb2\u696d\u3092\u7d9a\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u305f\u4eba\u304c\u305d\u306e\u571f\u5730\u3067\u8fb2\u696d\u3092\u7d9a\u3051\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3057\u3066\u304f\u308c\u308b\u7279\u4f8b\u304c\u3067\u304d\u307e\u3057\u305f\u3002<br \/>\r\n\u307e\u305f\u3001<strong>\u8fb2\u5730\u3092\u76f8\u7d9a\u3059\u308b\u4eba\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306f\u3001\u4e00\u4eba\u4e00\u679a\u305a\u3064\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e<\/strong>\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-7.\u7b2c13\u8868\u3000\u50b5\u52d9\u304a\u3088\u3073\u846c\u5f0f\u8cbb\u7528\u306e\u660e\u7d30\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u660e\u7d30\u3068\u8ca0\u62c5\u3059\u308b\u4eba\u306e\u6c0f\u540d\u30fb\u91d1\u984d\u3092\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<br \/>\r\n\u88ab\u76f8\u7d9a\u4eba\u306b\u501f\u91d1\u3084\u30ed\u30fc\u30f3\u306a\u3069\u306e\u50b5\u52d9\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u846c\u5100\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u7b2c11\u8868\u306b\u8a18\u5165\u3057\u305f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u305d\u306e\u91d1\u984d\u3092\u3053\u306e\u5e33\u7968\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9 <a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/saimu-kojo\">\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/a><\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-8.\u7b2c14\u8868\u3000\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u8ca1\u7523\u4fa1\u984d\u53ca\u3073\u7279\u5b9a\u8d08\u4e0e\u8ca1\u7523\u4fa1\u984d\u30fb\u51fa\u8cc7\u6301\u5206\u306e\u5b9a\u3081\u306e\u306a\u3044\u6cd5\u4eba\u306a\u3069\u306b\u907a\u8d08\u3057\u305f\u8ca1\u7523\u30fb\u7279\u5b9a\u306e\u516c\u76ca\u6cd5\u4eba\u306a\u3069\u306b\u5bc4\u9644\u3057\u305f\u76f8\u7d9a\u8ca1\u7523\u30fb\u7279\u5b9a\u516c\u76ca\u4fe1\u8a17\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u76f8\u7d9a\u8ca1\u7523\u306e\u660e\u7d30\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u76f8\u7d9a\u3057\u305f\u6642\u70b9\u304b\u3089\u9061\u3063\u30663\u5e74\u4ee5\u5185\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u884c\u308f\u308c\u308b\u66a6\u5e74\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u751f\u524d\u8d08\u4e0e\u8ca1\u7523\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u671f\u9593\u304c\u300c7\u5e74\u300d\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u30013\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u3042\u3063\u3066\u3082\u8a18\u5165\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n\t<li>\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e<\/li>\r\n\r\n\r\n\t<li>\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e<\/li>\r\n<\/ul>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-9.\u7b2c15\u8868\u3000\u76f8\u7d9a\u8ca1\u7523\u306e\u7a2e\u985e\u5225\u4fa1\u683c\u8868<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8868\u306f\u3001<strong>\u7b2c11\u8868\u304b\u3089\u7b2c14\u8868\u307e\u3067\u306e\u8a18\u8f09\u3057\u305f\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">3.\u3010\u30b9\u30c6\u30c3\u30d7\u2461\u3011\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\uff08\u7b2c1\u8868\uff5e\u7b2c3\u8868\uff09<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u7b2c1\u8868\u304b\u3089\u7b2c3\u8868\u306f\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5e33\u7968\u3067\u3059\u3002\u5404\u5e33\u7968\u3092\u66f8\u304f\u3068\u304d\u306e\u6ce8\u610f\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u5404\u5e33\u7968\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf\">\u56fd\u7a0e\u5e81HP\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u304b\u3089\u30ea\u30f3\u30af\u3067\u98db\u3079\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u5fc5\u8981\u306a\u65b9\u306f\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/undefined-1691381555.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u8a18\u5165\u9806<\/td>\r\n<td>\u5e33\u7968\u756a\u53f7<\/td>\r\n<td>\u5e33\u7968\u306e\u540d\u79f0<\/td>\r\n<td>\u8a18\u8f09\u4f8b\u63b2\u8f09<br \/>\r\n\u30da\u30fc\u30b8<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>10<\/td>\r\n<td>\u7b2c1\u8868<\/td>\r\n<td>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=4\" target=\"_blank\" rel=\"noopener\">P.78-79<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>11<\/td>\r\n<td>\u7b2c2\u8868<\/td>\r\n<td>\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=8\" target=\"_blank\" rel=\"noopener\">P.82<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>12<\/td>\r\n<td>\u7b2c3\u8868<\/td>\r\n<td>\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u306b\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u5404\u4eba\u306e\u7b97\u51fa\u7a0e\u984d\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=9\" target=\"_blank\" rel=\"noopener\">P.83<\/a><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-1.\u7b2c1\u8868\u3000\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u8a08\u7b97\u3057\u305f<strong>\u76f8\u7d9a\u8ca1\u7523\u984d\u3092\u8a18\u5165\u3057\u3001\u6700\u7d42\u7684\u306b\u8ab0\u304c\u3044\u304f\u3089\u306e\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u306e\u304b\u3092\u8a18\u8f09\u3059\u308b\u300c\u7d50\u8ad6\u300d\u306e\u5e33\u7968<\/strong>\u3067\u3059\u3002\u307e\u305f\u3001\u76f8\u7d9a\u958b\u59cb\u5e74\u6708\u65e5\uff08\u4ea1\u304f\u306a\u3063\u305f\u65e5\uff09\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u306a\u3069\u306e\u57fa\u672c\u60c5\u5831\u3082\u4f75\u305b\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\r\n\u307e\u305f\u3001\u4ee5\u4e0b\uff15\u7a2e\u985e\u306e\u4ed8\u8868\u3082\u3042\u308a\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u7b2c1\u8868\u3068\u5408\u308f\u305b\u3066\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n\t<li>\u7b2c1\u8868\u306e\u4ed8\u88681\uff1a\u7d0d\u7a0e\u7fa9\u52d9\u7b49\u306e\u627f\u7d99\u306b\u4fc2\u308b\u660e\u7d30\u66f8\uff08\u517c\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u51fa\u66f8\uff09<\/li>\r\n\r\n\r\n\t<li>\u7b2c1\u8868\u306e\u4ed8\u88682\uff1a\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u984d\u306e\u53d7\u53d6\u5834\u6240<\/li>\r\n\r\n\r\n\t<li>\u7b2c1\u8868\u306e\u4ed8\u88683\uff1a\u53d7\u76ca\u8005\u7b49\u304c\u5b58\u3057\u306a\u3044\u4fe1\u8a17\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/li>\r\n\r\n\r\n\t<li>\u7b2c1\u8868\u306e\u4ed8\u88684\uff1a\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u53c8\u306f\u6301\u5206\u306e\u5b9a\u3081\u306e\u306a\u3044\u6cd5\u4eba\u306b\u8ab2\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/li>\r\n\r\n\r\n\t<li>\u7b2c1\u8868\u306e\u4ed8\u88685\uff1a\u7279\u5b9a\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u306b\u8ab2\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/li>\r\n<\/ul>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-2.\u7b2c2\u8868\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f<strong>\u7b2c1\u8868\u3068\u7b2c3\u8868\u306e\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528<\/strong>\u3057\u307e\u3059\u3002\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u76f8\u7d9a\u8ca1\u7523\u3092\u628a\u63e1\u3067\u304d\u3066\u3044\u308c\u3070\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-3.\u7b2c3\u8868\u3000\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u306b\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u5404\u4eba\u306e\u7b97\u51fa\u7a0e\u984d\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u306b\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">4.\u3010\u30b9\u30c6\u30c3\u30d7\u2462\u3011\u7a0e\u984d\u63a7\u9664\u306e\u984d\u3092\u8a08\u7b97\u3057\u3066\u6700\u7d42\u7684\u306a\u76f8\u7d9a\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\uff08\u7b2c4\u8868\uff5e\u7b2c8\u8868\uff09<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u7b2c4\u8868\u304b\u3089\u7b2c8\u8868\u306f\u7a0e\u984d\u63a7\u9664\u306e\u984d\u3092\u8a08\u7b97\u3057\u3066\u6700\u7d42\u7684\u306a\u76f8\u7d9a\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u5e33\u7968\u3067\u3059\u3002\u5404\u5e33\u7968\u3092\u66f8\u304f\u3068\u304d\u306e\u6ce8\u610f\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u5404\u5e33\u7968\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf\">\u56fd\u7a0e\u5e81HP\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u304b\u3089\u30ea\u30f3\u30af\u3067\u98db\u3079\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u5fc5\u8981\u306a\u65b9\u306f\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/undefined-1691381584.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u8a18\u5165\u9806<\/td>\r\n<td>\u5e33\u7968\u756a\u53f7<\/td>\r\n<td>\u5e33\u7968\u306e\u540d\u79f0<\/td>\r\n<td>\u8a18\u8f09\u4f8b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>13<\/td>\r\n<td>\u7b2c4\u8868<\/td>\r\n<td>\u76f8\u7d9a\u7a0e\u984d\u306e\u52a0\u7b97\u91d1\u984d\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=10\" target=\"_blank\" rel=\"noopener\">P.84<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>14<\/td>\r\n<td>\u7b2c4\u8868\u306e2<\/td>\r\n<td>\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=11\" target=\"_blank\" rel=\"noopener\">P.85<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>15<\/td>\r\n<td>\u7b2c5\u8868<\/td>\r\n<td>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u984d\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=12\" target=\"_blank\" rel=\"noopener\">P.86<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>16<\/td>\r\n<td>\u7b2c6\u8868<\/td>\r\n<td>\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=13\" target=\"_blank\" rel=\"noopener\">P.87<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>17<\/td>\r\n<td>\u7b2c7\u8868<\/td>\r\n<td>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=14\" target=\"_blank\" rel=\"noopener\">P.88<\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>18<\/td>\r\n<td>\u7b2c8\u8868<\/td>\r\n<td>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u984d\u30fb\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\u66f8<\/td>\r\n<td><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=15\" target=\"_blank\" rel=\"noopener\">P.89<\/a><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-1.\u7b2c4\u8868\u3000\u76f8\u7d9a\u7a0e\u984d\u306e\u52a0\u7b97\u91d1\u984d\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u306b\u3001<\/strong><strong>\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u4ee3\u8972\u3057\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u76f4\u7cfb\u5351\u5c5e\u3092\u542b\u3080\uff09\u300d\u300c\u914d\u5076\u8005\u300d\u4ee5\u5916\u306e\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<br \/>\r\n\u5177\u4f53\u7684\u306b\u306f\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5834\u5408\u3084\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5b6b\u306a\u3069\u304c\u907a\u8a00\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u5834\u5408\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-2.\u7b2c4\u8868\u306e2\u3000\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u3088\u308a\u524d\u306e3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e<\/strong>\u3067\u3059\u3002\u672c\u8868\u3068\u7b2c14\u8868\uff08\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u8ca1\u7523\u4fa1\u984d\uff08\u4ee5\u4e0b\u7701\u7565\uff09\u306e\u660e\u7d30\u66f8\uff09\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u30bb\u30c3\u30c8\u3067\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\r\n\u305f\u3060\u3057\u3001\u4ea1\u304f\u306a\u3063\u305f\u5e74\u306b\u3042\u3063\u305f\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u306e\u3067\u3001\u4ea1\u304f\u306a\u3063\u305f\u65e5\u306e\u524d3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u8d08\u4e0e\u304c\u4ea1\u304f\u306a\u3063\u305f\u5e74\u3060\u3051\u306a\u3089\u3001\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-3.\u7b2c5\u8868\u3000\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u984d\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u4f7f\u7528<\/strong>\u3057\u307e\u3059\u3002\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4158.htm\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-4.\u7b2c6\u8868\u3000\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u306b\u3001\u6e8018\u6b73\u306b\u306a\u3089\u306a\u3044\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u672a\u6210\u5e74\u8005\u63a7\u9664\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4164.htm\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u3092\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4167.htm\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-5.\u7b2c7\u8868\u3000\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u4eca\u56de\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u524d\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4168.htm\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-6.\u7b2c8\u8868\u3000\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u984d\u30fb\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\u66f8<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5e33\u7968\u306e<strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u6b04\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u8ca1\u7523\u306e\u3046\u3061\u306b\u5916\u56fd\u306b\u3042\u308b\u3082\u306e\u304c\u3042\u308a\u3001\u305d\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u5916\u56fd\u306b\u304a\u3044\u3066\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002\u307e\u305f\u3001<strong>\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u6b04\u306b\u306f\u3001\u8fb2\u696d\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u8a18\u5165<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">5.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u66f8\u304f\u6642\u306e\u6ce8\u610f\u70b9<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u6b21\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u624b\u66f8\u304d\u3067\u8a18\u8f09\u3059\u308b\u6642\u306e\u6ce8\u610f\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-1.\u9ed2\u30dc\u30fc\u30eb\u30da\u30f3\u3092\u4f7f\u7528\u3059\u308b<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u66f8\u304f\u969b\u306f\u3001<strong>\u9ed2\u30dc\u30fc\u30eb\u30da\u30f3<\/strong>\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-2.\u6a5f\u68b0\u3067\u8aad\u307f\u53d6\u308b\u66f8\u985e\u304c\u3042\u308b\u306e\u3067\u3001\u6298\u308a\u66f2\u3052\u306a\u3044<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306e\u66f8\u985e\u306f\u6a5f\u68b0\u3067\u8aad\u307f\u53d6\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u6298\u308a\u66f2\u3052\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n\t<li>\u7b2c1\u8868<\/li>\r\n\r\n\r\n\t<li>\u7b2c1\u8868\uff08\u7d9a\uff09<\/li>\r\n\r\n\r\n\t<li>\u7b2c8\u306e8\u8868<\/li>\r\n\r\n\r\n\t<li>\u7b2c11\u30fb11\u306e2\u8868\u306e\u4ed8\u88681<\/li>\r\n\r\n\r\n\t<li><span style=\"font-size: 16px; color: #333333;\">\u7b2c11\u30fb11\u306e2\u8868\u306e\u4ed8\u88681\uff08\u7d9a\uff09<\/span><\/li>\r\n\r\n\r\n\t<li>\u7b2c15\u8868<\/li>\r\n\r\n\r\n\t<li>\u7b2c15\u8868\uff08\u7d9a\uff09<\/li>\r\n<\/ul>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-3.\u6570\u5b57\u306f\u8a18\u8f09\u4f8b\u306e\u901a\u308a\u306b\u66f8\u304f<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u3092\u8a18\u5165\u3059\u308b\u969b\u306f\u4ee5\u4e0b\u306e\u8a18\u8f09\u4f8b\u306e\u66f8\u4f53\u4f8b\u306b\u306a\u3089\u3063\u3066\u3001\u67a0\u5185\u306b\u7dba\u9e97\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/undefined-1690520869.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 71.03%;\" class=\"fr-draggable\" \/><\/p>\r\n\r\n\r\n<p class=\"is-layout-flow wp-block-quote-is-layout-flow\">\u56fd\u7a0e\u5e81HP\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E13.pdf#page=2\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300d\u3088\u308a<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-4.\u8a18\u5165\u30df\u30b9\u3092\u3057\u305f\u6642\u306e\u8a02\u6b63\u65b9\u6cd5<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u8a18\u5165\u30df\u30b9\u3092\u3057\u305f\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u4fee\u6b63\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/entry-error\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u4fee\u6b63\uff2f\uff2b\uff1f\u8a18\u5165\u30df\u30b9\u306e\u5bfe\u51e6\u6cd5\u3092\u5fb9\u5e95\u89e3\u8aac\uff01<\/a><\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">6.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u6b21\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u66f8\u304d\u65b9\u306e<strong>\u3088\u304f\u3042\u308b\u7591\u554f<\/strong>\u306b\u3064\u3044\u3066\u3001\u304a\u7b54\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-1.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u5f0f\uff08\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\uff09\u306e\u5165\u624b\u65b9\u6cd5\u306f\uff1f<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u5f0f\uff08\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\uff09\u306f<strong>\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72<\/strong>\u3001\u307e\u305f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/2223-01.htm\" target=\"_blank\" rel=\"noopener\"><strong>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/strong><\/a>\u3067\u5165\u624b\u53ef\u80fd\u3067\u3059\u3002<br \/>\r\n\u307e\u305f\u3001<strong>e-Tax\u3082\u4ee4\u548c\u5143\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u5bfe\u5fdc<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\r\n\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u3001<strong>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5e74\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u5e74\uff09\u306e\u69d8\u5f0f\u3092\u4f7f\u7528<\/strong>\u3057\u307e\u3059\u3002<br \/>\r\n\u305f\u3060\u3001\u5e74\u5ea6\u304c\u53e4\u3044\u69d8\u5f0f\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u53d7\u9818\u306f\u3057\u3066\u3082\u3089\u3048\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\r\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9 <a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-tax-return-e-tax\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306fe-Tax\u3067\u3067\u304d\u308b\uff1f\u30e1\u30ea\u30c3\u30c8\u3084\u624b\u9806\u3001\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a><\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-2.\u89aa\u30fb\u914d\u5076\u8005\u4ee5\u5916\u304b\u3089\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\u7570\u306a\u3063\u3066\u304f\u308b\u306e\uff1f<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5b6b\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u304a\u3088\u3073\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4eba\u306e<strong>\u76f8\u7d9a\u7a0e\u984d\u306b\u305d\u306e\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u52a0\u7b97<\/strong>\u3055\u308c\u307e\u3059\u3002<br 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rel=\"noopener\">\uff08\u8a18\u8f09\u4f8b\u306f\u3053\u3061\u3089\uff09<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-3.\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8a55\u4fa1\u304c\u96e3\u3057\u3044\u3068\u805e\u3044\u305f\u3093\u3060\u3051\u3069\u3001\u672c\u5f53\uff1f<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u6238\u5efa\u3066\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u306f\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3001<strong>\u7acb\u5730\u3084\u5730\u7a4d\u306e\u898f\u6a21\u30fb\u5f62\u72b6\u306b\u3088\u308a\u3001\u69d8\u3005\u306a\u6e1b\u984d\u8981\u7d20\u3084\u7279\u4f8b\u304c\u5229\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u8a55\u4fa1\u65b9\u6cd5\u304c\u8907\u96d1\u306b\u306a\u308a\u304c\u3061<\/strong>\u3067\u3059\u3002<br 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