{"id":9919,"date":"2025-12-03T10:39:16","date_gmt":"2025-12-03T01:39:16","guid":{"rendered":"https:\/\/tga-tax.net\/tax-column\/?p=9919"},"modified":"2025-12-03T10:39:18","modified_gmt":"2025-12-03T01:39:18","slug":"inheritance-tax","status":"publish","type":"post","link":"https:\/\/tga-tax.net\/tax-column\/inheritance-tax\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u3068\u306f\uff1f\u8ab2\u7a0e\u306e\u3057\u304f\u307f\u3068\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"\n<p>\u89aa\u3084\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u308a\u3001\u8ca1\u7523\u3092\u53d7\u3051\u7d99\u3050\u3053\u3068\u306b\u306a\u3063\u305f\u3068\u304d\u3001\u591a\u304f\u306e\u65b9\u304c\u300c\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\u306e\u3060\u308d\u3046\u304b\u300d\u3068\u4e0d\u5b89\u3092\u611f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p 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noopener\">\u56fd\u7a0e\u5e81\uff5c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/a><\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\"><div class=\"cap_box_ttl\"><span>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u73fe\u91d1<\/li>\n\n\n\n<li>\u9810\u8caf\u91d1<\/li>\n\n\n\n<li>\u4e0d\u52d5\u7523\uff08\u571f\u5730\u30fb\u5efa\u7269\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u6709\u4fa1\u8a3c\u5238\uff08\u682a\u5f0f\u30fb\u50b5\u5238\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u8cb8\u4ed8\u91d1<\/li>\n\n\n\n<li>\u7279\u8a31\u6a29<\/li>\n\n\n\n<li>\u8457\u4f5c\u6a29\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001<span class=\"swl-marker 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class=\"has-text-align-right has-xs-font-size\">\u53c2\u7167\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4105.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523<\/a><\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_memo\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u76f8\u7d9a\u8ca1\u7523\u306f\u4e0d\u52d5\u7523\u306a\u3069\u3001\u3059\u3050\u306b\u73fe\u91d1\u5316\u3067\u304d\u306a\u3044\u3082\u306e\u304c\u591a\u3044\u305f\u3081\u3001\u8a55\u4fa1\u984d\u306f\u9ad8\u3044\u306e\u306b\u624b\u5143\u306e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u7d0d\u7a0e\u307e\u3067\u306e\u3064\u306a\u304e\u3068\u3057\u3066\u4e00\u6642\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u3092\u691c\u8a0e\u3059\u308b\u65b9\u3082\u3044\u308b\u305f\u3081\u3001\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u306e\u7279\u5fb4\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -internal\" data-type=\"type1\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/tga-tax.net\/tax-column\/wp-content\/uploads\/2024\/05\/\u5373\u65e5\u878d\u8cc7-\u30ab\u30fc\u30c9\u30ed\u30fc\u30f3-300x169.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/tga-tax.net\/tax-column\/same-day-loan\/\">\u5373\u65e5\u878d\u8cc7\u5be9\u67fb\u306a\u3057\u306e\u304a\u91d1\u501f\u308a\u308b\u65b9\u6cd5\u306f\u3042\u308b\uff1f\u5373\u65e5\u878d\u8cc7\u30ab\u30fc\u30c9\u30ed\u30fc\u30f3\u306e\u6ce8\u610f\u70b9\u307e\u3068\u3081<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u300c\u6025\u306a\u51fa\u8cbb\u3067\u73fe\u91d1\u304c\u5c11\u3057\u3060\u3051\u8db3\u308a\u306a\u3044\uff01\u300d\u300c\u4eca\u65e5\u4e2d\u306b\u304a\u91d1\u3092\u501f\u308a\u305f\u3044\u2026\u2026\u300d 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class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u3068\u975e\u8ab2\u7a0e\u8ca1\u7523<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3068\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u975e\u8ab2\u7a0e\u8ca1\u7523\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f59\u8a08\u306a\u7a0e\u8ca0\u62c5\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e3b\u306a\u975e\u8ab2\u7a0e\u8ca1\u7523\u3068\u3057\u3066\u3001\u307e\u305a\u5893\u5730\u3084\u5893\u77f3\u3001\u4ecf\u58c7\u3001\u4ecf\u5177\u306a\u3069\u65e5\u5e38\u793c\u62dd\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9aa8\u8463\u7684\u4fa1\u5024\u304c\u3042\u308b\u3082\u306e\u3084\u6295\u8cc7\u76ee\u7684\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306b\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3068\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c<span 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target=\"_blank\" rel=\"noreferrer noopener\">\u5e73\u621027\u5e74\u306b\u57fa\u790e\u63a7\u9664\u984d\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f<\/a>\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u306f\u5927\u5e45\u306b\u5897\u52a0\u3057\u307e\u3057\u305f\u3002\u305d\u308c\u4ee5\u964d\u3082\u3001\u4e0d\u52d5\u7523\u4fa1\u683c\u3084\u682a\u4fa1\u306e\u4e0a\u6607\u306b\u3088\u308a\u3001\u7de9\u3084\u304b\u306b\u5897\u52a0\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u4eca\u5f8c\u3001\u76f8\u7d9a\u7a0e\u306f\u5f90\u3005\u306b\u8eab\u8fd1\u306a\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u304f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\">\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u307f\u7533\u544a\u304c\u5fc5\u8981<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306a\u3069\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6700\u7d42\u7684\u306b\u7d0d\u7a0e\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5834\u5408\u3067\u3082\u3001\u3053\u308c\u3089\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u9808\u3067\u3059\u3002\u300c\u7a0e\u984d\u304c\u30bc\u30ed\u3060\u304b\u3089\u7533\u544a\u4e0d\u8981\u300d\u3068\u8aa4\u89e3\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u7533\u544a\u3082\u7d0d\u7a0e\u3082\u4e00\u5207\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u5fc3\u914d\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right has-xs-font-size\">\u53c2\u7167\u5143\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_5.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3068\u304d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3046<\/h2>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4e00\u898b\u8907\u96d1\u306b\u898b\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001<span class=\"swl-marker mark_orange\"><strong>3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3066\u8003\u3048\u308b\u3053\u3068\u3067\u3001\u3057\u304f\u307f\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059<\/strong><\/span>\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u5404\u76f8\u7d9a\u4eba\u304c\u5b9f\u969b\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306e\u984d\u306b\u76f4\u63a5\u7a0e\u7387\u3092\u304b\u3051\u308b\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u5bb6\u65cf\u5168\u4f53\u306e\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u8a08\u7b97\u3057\u3001\u305d\u308c\u3092\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u5272\u5408\u306b\u5fdc\u3058\u3066\u914d\u5206\u3059\u308b\u3068\u3044\u3046\u72ec\u7279\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3054\u3068\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u6982\u7b97\u3092\u81ea\u5206\u3067\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border03\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"swell-block-step is-style-big\" data-num-style=\"vertical\">\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-col-main\"><span class=\"__label\">STEP<\/span><\/div><h3 class=\"swell-block-step__title u-fz-l\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3><div class=\"swell-block-step__body\">\n<p>\u7b2c\u4e00\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u8a55\u4fa1\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u6c42\u3081\u307e\u3059\u3002\u73fe\u91d1\u3084\u9810\u8caf\u91d1\u306f\u984d\u9762\u3069\u304a\u308a\u3001\u4e0d\u52d5\u7523\u306f\u8def\u7dda\u4fa1\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002<span class=\"swl-marker mark_orange\"><strong>\u6709\u4fa1\u8a3c\u5238\u306f\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u6642\u4fa1\u3067\u8a55\u4fa1\u3059\u308b\u306e\u304c\u539f\u5247<\/strong><\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4fa1\u984d\u3092\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u300160\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\u304c\u300118\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\u306b\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u969b\u306b\u5229\u7528\u3067\u304d\u308b\u3001\u8d08\u4e0e\u7a0e\u306e\u9078\u629e\u5236\u5ea6\u3067\u3059\u3002\u8d08\u4e0e\u6642\u306b\u7279\u5225\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u3066\u8d08\u4e0e\u7a0e\u3092\u7d0d\u3081\u3001\u76f8\u7d9a\u6642\u306b\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3001\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right has-xs-font-size\">\u53c2\u7167\u5143\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\u3068\u7a0e\u984d\u63a7\u9664\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a><\/p>\n\n\n\n<p>\u6b21\u306b\u3001\u3053\u306e\u8ca1\u7523\u7dcf\u984d\u304b\u3089\u3001\u50b5\u52d9\uff08\u501f\u5165\u91d1\u306a\u3069\uff09\u3084\u846c\u5f0f\u8cbb\u7528\u3001\u975e\u8ab2\u7a0e\u8ca1\u7523\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u91d1\u3084\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\uff08\u305d\u308c\u305e\u308c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u3082\u3001\u3053\u3053\u3067\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306e\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308b\u8d08\u4e0e\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c6\u5e74\u4ee5\u964d\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u4fa1\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u5ef6\u9577\u3055\u308c\u305f4\u5e74\u9593\u306b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5408\u8a08100\u4e07\u5186\u307e\u3067\u306f\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u8d08\u4e0e\u306e\u5177\u4f53\u7684\u306a\u6642\u671f\u304a\u3088\u3073\u52a0\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-thead-centered is-all-centered\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8d08\u4e0e\u306e\u6642\u671f<\/th><th>\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u958b\u59cb\u65e5<\/th><th>\u52a0\u7b97\u5bfe\u8c61\u671f\u9593<\/th><\/tr><\/thead><tbody><tr><th>\u301c\u4ee4\u548c5\u5e7412\u670831\u65e5<\/th><td data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span data-icon-type=\"bg\" data-icon=\"line\" data-icon-size=\"l\" aria-hidden=\"true\" class=\"swl-cell-bg\">\u00a0<\/span><\/td><td>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u9593<\/td><\/tr><tr><th rowspan=\"3\">\u4ee4\u548c6\u5e741\u67081\u65e5\u301c<\/th><td>\u4ee4\u548c6\u5e741\u67081\u65e5\u301c<br>\u4ee4\u548c8\u5e7412\u670831\u65e5<\/td><td>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u9593<\/td><\/tr><tr><td>\u4ee4\u548c9\u5e741\u67081\u65e5\u301c<br>\u4ee4\u548c12\u5e7412\u670831\u65e5<\/td><td>\u4ee4\u548c6\u5e741\u67081\u65e5\u301c<br>\u76f8\u7d9a\u958b\u59cb\u65e5<\/td><\/tr><tr><td>\u4ee4\u548c13\u5e741\u67081\u65e5\u301c<\/td><td>\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u9593<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u7167\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023006-004.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u4ee4\u548c5\u5e74\u5ea6\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a><\/figcaption><\/figure>\n\n\n\n<p>\u3053\u3046\u3057\u3066\u7b97\u51fa\u3055\u308c\u305f\u300c\u6b63\u5473\u306e\u907a\u7523\u984d\u300d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u3001\u300c\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-col-main\"><span class=\"__label\">STEP<\/span><\/div><h3 class=\"swell-block-step__title u-fz-l\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3057\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3><div class=\"swell-block-step__body\">\n<p>\u7b2c\u4e8c\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001<span class=\"swl-marker mark_orange\"><strong>\u5b9f\u969b\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u7d50\u679c\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u5206\u3051\u305f\u3068\u4eee\u5b9a\u3057\u3066\u8a08\u7b97\u3059\u308b\u70b9<\/strong><\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b502\u4eba\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u304c2\u5206\u306e1\u3001\u5b50\u304c\u305d\u308c\u305e\u308c4\u5206\u306e1\u305a\u3064\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3002\u5404\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868\u306b\u57fa\u3065\u3044\u3066\u7a0e\u7387\u3092\u9069\u7528\u3057\u3001\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f10%\u304b\u308955%\u306e8\u6bb5\u968e\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u7d2f\u9032\u8ab2\u7a0e\u65b9\u5f0f\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5404\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3054\u3068\u306b\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u304c\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u7dcf\u984d\u304c\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5404\u76f8\u7d9a\u4eba\u306b\u914d\u5206\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right has-xs-font-size\">\u53c2\u7167\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4155.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387<\/a><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-col-main\"><span class=\"__label\">STEP<\/span><\/div><h3 class=\"swell-block-step__title u-fz-l\">\u5b9f\u969b\u306e\u53d6\u5f97\u5272\u5408\u3067\u6309\u5206\u3057\u5404\u76f8\u7d9a\u4eba\u306e\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3><div class=\"swell-block-step__body\">\n<p>\u7b2c\u4e09\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u5404\u76f8\u7d9a\u4eba\u306e\u5b9f\u969b\u306e\u53d6\u5f97\u5272\u5408\u306b\u5fdc\u3058\u3066\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u304c1,000\u4e07\u5186\u3067\u3001\u914d\u5076\u8005\u304c\u907a\u7523\u306e50%\u3001\u9577\u7537\u304c30%\u3001\u9577\u5973\u304c20%\u3092\u5b9f\u969b\u306b\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u914d\u5076\u8005\u304c500\u4e07\u5186\u3001\u9577\u7537\u304c300\u4e07\u5186\u3001\u9577\u5973\u304c200\u4e07\u5186\u306e\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u3084\u7236\u6bcd\u3001\u5b50\u4ee5\u5916\u306e\u4eba\uff08\u5144\u5f1f\u59c9\u59b9\u3084\u5b6b\u306a\u3069\uff09\u304c\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u306b20%\u3092\u52a0\u7b97\u3059\u308b\u300c2\u5272\u52a0\u7b97\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5b50\u3069\u3082\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3001\u305d\u306e\u5b6b\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u30012\u5272\u52a0\u7b97\u306f\u3055\u308c\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u5b50\u3069\u3082\u304c\u751f\u5b58\u3057\u3066\u3044\u3066\u990a\u5b50\u3068\u306a\u3063\u305f\u5b6b\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u30012\u5272\u52a0\u7b97\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u3001\u6b63\u5473\u306e\u907a\u7523\u984d\u306b\u52a0\u7b97\u3055\u308c\u305f\u66a6\u5e74\u8ab2\u7a0e\u306e\u8d08\u4e0e\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\uff08\u914d\u5076\u8005\u63a7\u9664\uff09\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306a\u3069\u306e\u5404\u7a2e\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8d08\u4e0e\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4fa1\u984d\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u52a0\u7b97\u30fb\u63a7\u9664\u3092\u53cd\u6620\u3055\u305b\u305f\u91d1\u984d\u304c\u3001\u5404\u76f8\u7d9a\u4eba\u304c\u5b9f\u969b\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306a\u3069\u4e3b\u306a\u63a7\u9664\u5236\u5ea6<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306b\u306f\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6700\u3082\u4ee3\u8868\u7684\u306a\u306e\u304c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4158.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b<\/a>\u3067\u3059\u3002<span class=\"swl-marker mark_orange\"><strong>\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u30011\u51046,000\u4e07\u5186\u307e\u305f\u306f\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093<\/strong><\/span>\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_info\">\u3053\u306e\u5236\u5ea6\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u914d\u5076\u8005\u306f\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u305a\u306b\u6e08\u3080\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5fc5\u305a\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u7a0e\u984d\u304c\u30bc\u30ed\u3067\u3082\u7533\u544a\u306f\u5fc5\u9808<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u307b\u304b\u306b\u3082\u3001<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4164.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u672a\u6210\u5e74\u8005\u63a7\u9664<\/a>\uff08\u6e8018\u6b73\u306b\u306a\u308b\u307e\u3067\u306e\u5e74\u6570\u00d710\u4e07\u5186\uff09<\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4167.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>\uff08\u6e8085\u6b73\u306b\u306a\u308b\u307e\u3067\u306e\u5e74\u6570\u00d710\u4e07\u5186\u3001\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u00d720\u4e07\u5186\uff09<\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4168.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<\/a>\uff0810\u5e74\u4ee5\u5185\u306b\u7d9a\u3051\u3066\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u63a7\u9664\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u307e\u305f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a>\u3092\u9069\u7528\u3059\u308c\u3070\u3001\u81ea\u5b85\u3084\u4e8b\u696d\u7528\u306e\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u6700\u592780%\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7279\u4f8b\u3084\u63a7\u9664\u5236\u5ea6\u3092\u9069\u5207\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u591a\u304f\u306e\u7279\u4f8b\u306b\u306f\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u3001\u9069\u5207\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u306f10\u304b\u6708\u4ee5\u5185\u306b\u884c\u3046<\/h2>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u306b\u306f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u660e\u78ba\u306a\u671f\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9650\u3092\u5b88\u3089\u306a\u3044\u3068\u3001\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u3068\u3044\u3063\u305f\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u846c\u5100\u3084\u6cd5\u8981\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306a\u3069\u3001\u3084\u308b\u3079\u304d\u3053\u3068\u304c\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u300210\u304b\u6708\u3068\u3044\u3046\u671f\u9593\u306f\u4e00\u898b\u9577\u304f\u611f\u3058\u3089\u308c\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u9a5a\u304f\u307b\u3069\u65e9\u304f\u904e\u304e\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65e9\u3081\u306b\u6e96\u5099\u3092\u59cb\u3081\u3001\u8a08\u753b\u7684\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u544a\u671f\u9650\u3068\u7d0d\u4ed8\u671f\u9650\u306f\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u3068\u7d0d\u4ed8\u671f\u9650\u306f\u3001<span class=\"swl-marker 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