{"id":9929,"date":"2025-12-03T10:38:50","date_gmt":"2025-12-03T01:38:50","guid":{"rendered":"https:\/\/tga-tax.net\/tax-column\/?p=9929"},"modified":"2025-12-03T10:38:53","modified_gmt":"2025-12-03T01:38:53","slug":"gift-tax","status":"publish","type":"post","link":"https:\/\/tga-tax.net\/tax-column\/gift-tax\/","title":{"rendered":"\u8d08\u4e0e\u7a0e\u3068\u306f\uff1f\u7a0e\u7387\u3084\u3044\u304f\u304b\u3089\u304b\u304b\u308b\u306e\u304b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"\n<p>\u89aa\u3084\u7956\u7236\u6bcd\u304b\u3089\u73fe\u91d1\u3084\u4e0d\u52d5\u7523\u3092\u3082\u3089\u3046\u969b\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u306e\u304b\u4e0d\u5b89\u306b\u611f\u3058\u308b\u65b9\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><span class=\"swl-marker 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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 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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\/4103.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d08\u4e0e\u7a0e\u306f\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u304b\u304b\u308b<\/h2>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u3001\u307e\u305a\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u300c\u5e74\u9593110\u4e07\u5186\u300d\u3068\u3044\u3046\u91d1\u984d\u3067\u3059\u3002\u3053\u308c\u306f\u66a6\u5e74\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u57fa\u790e\u63a7\u9664\u984d\u3067\u3042\u308a\u30011\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8d08\u4e0e\u306e\u5408\u8a08\u304c\u3053\u306e\u91d1\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u9006\u306b\u8a00\u3048\u3070\u3001<span class=\"swl-marker 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class=\"wp-block-heading\">\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u984d\u306f\u3001\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306f\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u8d08\u4e0e\u984d\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8d08\u4e0e\u3092\u3059\u308b\u4eba\u3068\u53d7\u3051\u308b\u4eba\u306e\u95a2\u4fc2\u306b\u3088\u3063\u3066\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u7570\u306a\u308b\u70b9\u3082\u7279\u5fb4\u7684\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4e00\u822c\u7a0e\u7387\u3068\u7279\u4f8b\u7a0e\u7387\u306e\u9055\u3044\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u624b\u9806\u3001\u305d\u3057\u3066\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u822c\u7a0e\u7387\u3068\u7279\u4f8b\u7a0e\u7387\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306b\u306f\u300c\u4e00\u822c\u7a0e\u7387\u300d\u3068\u300c\u7279\u4f8b\u7a0e\u7387\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u822c\u7a0e\u7387\u306f\u3001\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u4ee5\u5916\u306e\u8d08\u4e0e\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u592b\u5a66\u9593\u306e\u8d08\u4e0e\u3001\u5144\u5f1f\u59c9\u59b9\u9593\u306e\u8d08\u4e0e\u3001\u89aa\u304b\u3089\u672a\u6210\u5e74\u306e\u5b50\u3078\u306e\u8d08\u4e0e\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u7a0e\u7387\u306f10%\u304b\u308955%\u307e\u30678\u6bb5\u968e\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u8ab2\u7a0e\u4fa1\u683c\u304c\u9ad8\u304f\u306a\u308b\u307b\u3069\u7a0e\u7387\u3082\u4e0a\u304c\u308a\u307e\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>\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<\/th><th>\u7a0e\u7387<\/th><th>\u63a7\u9664\u984d<\/th><\/tr><\/thead><tbody><tr><th>200\u4e07\u5186\u4ee5\u4e0b<\/th><td>10%<\/td><td>\uff0d<\/td><\/tr><tr><th>300\u4e07\u5186\u4ee5\u4e0b<\/th><td>15%<\/td><td>10\u4e07\u5186<\/td><\/tr><tr><th>400\u4e07\u5186\u4ee5\u4e0b<\/th><td>20%<\/td><td>25\u4e07\u5186<\/td><\/tr><tr><th>600\u4e07\u5186\u4ee5\u4e0b<\/th><td>30%<\/td><td>65\u4e07\u5186<\/td><\/tr><tr><th>1,000\u4e07\u5186\u4ee5\u4e0b<\/th><td>40%<\/td><td>125\u4e07\u5186<\/td><\/tr><tr><th>1,500\u4e07\u5186\u4ee5\u4e0b<\/th><td>45%<\/td><td>175\u4e07\u5186<\/td><\/tr><tr><th>3,000\u4e07\u5186\u4ee5\u4e0b<\/th><td>50%<\/td><td>250\u4e07\u5186<\/td><\/tr><tr><th>3,000\u4e07\u5186\u8d85<\/th><td>55%<\/td><td>400\u4e07\u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u4e00\u822c\u7a0e\u7387<\/figcaption><\/figure>\n\n\n\n<p>\u4e00\u65b9\u3001\u7279\u4f8b\u7a0e\u7387\u306f\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\uff09\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u76f4\u7cfb\u5351\u5c5e\uff08\u5b50\u3084\u5b6b\uff09\u3078\u306e\u8d08\u4e0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u53d7\u8d08\u8005\u304c18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002\u7279\u4f8b\u7a0e\u7387\u308210%\u304b\u308955%\u306e8\u6bb5\u968e\u3067\u3059\u304c\u3001\u4e00\u822c\u7a0e\u7387\u3068\u6bd4\u3079\u3066\u5404\u6bb5\u968e\u306e\u7a0e\u7387\u304c\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\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>\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<\/th><th>\u7a0e\u7387<\/th><th>\u63a7\u9664\u984d<\/th><\/tr><\/thead><tbody><tr><th>200\u4e07\u5186\u4ee5\u4e0b<\/th><td>10%<\/td><td>\uff0d<\/td><\/tr><tr><th>400\u4e07\u5186\u4ee5\u4e0b<\/th><td>15%<\/td><td>10\u4e07\u5186<\/td><\/tr><tr><th>600\u4e07\u5186\u4ee5\u4e0b<\/th><td>20%<\/td><td>30\u4e07\u5186<\/td><\/tr><tr><th>1,000\u4e07\u5186\u4ee5\u4e0b<\/th><td>30%<\/td><td>90\u4e07\u5186<\/td><\/tr><tr><th>1,500\u4e07\u5186\u4ee5\u4e0b<\/th><td>40%<\/td><td>190\u4e07\u5186<\/td><\/tr><tr><th>3,000\u4e07\u5186\u4ee5\u4e0b<\/th><td>45%<\/td><td>265\u4e07\u5186<\/td><\/tr><tr><th>4,500\u4e07\u5186\u4ee5\u4e0b<\/th><td>50%<\/td><td>415\u4e07\u5186<\/td><\/tr><tr><th>4,500\u4e07\u5186\u8d85<\/th><td>55%<\/td><td>640\u4e07\u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u7279\u4f8b\u7a0e\u7387<\/figcaption><\/figure>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c500\u4e07\u5186\u306e\u5834\u5408\u3001\u4e00\u822c\u7a0e\u7387\u3067\u306f\u7a0e\u738730%\u30fb\u63a7\u9664\u984d65\u4e07\u5186\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u7279\u4f8b\u7a0e\u7387\u3067\u306f\u7a0e\u738720%\u30fb\u63a7\u9664\u984d30\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u540c\u3058\u91d1\u984d\u3067\u3082\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3001\u8d08\u4e0e\u306e\u969b\u306f\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u306e\u95a2\u4fc2\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002&nbsp;<\/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\/zoyo\/4408.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\u624b\u9806\u30923\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac<\/h3>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u57fa\u672c\u7684\u306b3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list is-style-num_circle\">\n<li>1\u5e74\u9593\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u5408\u8a08\u3059\u308b\uff08\u73fe\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u306a\u3069\u3082\u305d\u308c\u305e\u308c\u306e\u8a55\u4fa1\u984d\u3067\u8a08\u7b97\u306b\u542b\u3081\u308b\uff09<\/li>\n\n\n\n<li>\u5408\u8a08\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u3066\u300c\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\u300d\u3092\u7b97\u51fa<\/li>\n\n\n\n<li>\u8ab2\u7a0e\u4fa1\u683c\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u8868\u3092\u7528\u3044\u3066\u7a0e\u984d\u3092\u7b97\u51fa<\/li>\n<\/ul>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\"><div class=\"cap_box_ttl\"><span>\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u5f0f<\/span><\/div><div class=\"cap_box_content\">\n<p class=\"has-text-align-center\"><strong>\uff08\u8d08\u4e0e\u984d\uff0d\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\uff09\u00d7\u7a0e\u7387\uff0d\u63a7\u9664\u984d\uff1d\u8d08\u4e0e\u7a0e\u984d<\/strong><\/p>\n<\/div><\/div>\n\n\n\n\n<\/div><\/div>\n\n\n\n<p>\u7a0e\u7387\u3068\u63a7\u9664\u984d\u306f\u3001\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u5fdc\u3058\u3066\u901f\u7b97\u8868\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u901f\u7b97\u8868\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u8907\u96d1\u306a\u7d2f\u9032\u7a0e\u7387\u306e\u8a08\u7b97\u3092\u7c21\u5358\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8d08\u4e0e\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f<\/h4>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u307e\u305a1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u3059\u3079\u3066\u306e\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u5408\u8a08\u3057\u307e\u3059\u3002\u305d\u306e\u5408\u8a08\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u5e74\u9593\u3067500\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001500\u4e07\u5186\u304b\u3089110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f390\u4e07\u5186\u304c\u8ab2\u7a0e\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e390\u4e07\u5186\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u304b\u3051\u3066\u8d08\u4e0e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<span class=\"swl-marker mark_orange\"><strong>\u8d08\u4e0e\u984d\u304c110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u5dee\u3057\u5f15\u304f\u30680\u5186\u307e\u305f\u306f\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093<\/strong><\/span>\u3002<\/p>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u306f\u81ea\u52d5\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8d08\u4e0e\u984d\u304c110\u4e07\u5186\u4ee5\u4e0b\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u7533\u544a\u305d\u306e\u3082\u306e\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7a0e\u7387\u8868\u3092\u4f7f\u3063\u3066\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h4>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c\u7b97\u51fa\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u7a0e\u7387\u8868\u3092\u4f7f\u3063\u3066\u8d08\u4e0e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u901f\u7b97\u8868\u306b\u306f\u3001\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u7528\u3068\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u8a72\u5f53\u3059\u308b\u65b9\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u7279\u4f8b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3067\u3001\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c500\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u901f\u7b97\u8868\u304b\u3089\u7a0e\u738720%\u30fb\u63a7\u9664\u984d30\u4e07\u5186\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u300c500\u4e07\u5186\u00d720%\uff0d30\u4e07\u5186\uff1d70\u4e07\u5186\u300d\u3068\u306a\u308a\u3001\u8d08\u4e0e\u7a0e\u984d\u306f70\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u4e00\u822c\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u540c\u3058\u91d1\u984d\u3067\u306f\u300c500\u4e07\u5186\u00d730%\uff0d65\u4e07\u5186\uff1d85\u4e07\u5186\u300d\u3068\u306a\u308a\u3001\u7a0e\u984d\u306f85\u4e07\u5186\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u3069\u3061\u3089\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u7d0d\u7a0e\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u306f\u6700\u59271000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/h3>\n\n\n\n<p>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\uff09\u304b\u3089\u3001\u81ea\u5206\u304c\u4f4f\u3080\u305f\u3081\u306e\u4f4f\u5b85\u3092\u65b0\u7bc9\u30fb\u53d6\u5f97\u30fb\u5897\u6539\u7bc9\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6700\u59271000\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3001\u53d6\u5f97\u3059\u308b\u4f4f\u5b85\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee4\u548c6\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e\u306e\u5834\u5408\u3001\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\uff08\u4e00\u5b9a\u306e\u7701\u30a8\u30cd\u6027\u80fd\u3001\u8010\u9707\u6027\u80fd\u3001\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6027\u80fd\u3092\u6709\u3059\u308b\u4f4f\u5b85\uff09\u306f1000\u4e07\u5186\u307e\u3067\u3001\u305d\u308c\u4ee5\u5916\u306e\u4e00\u822c\u4f4f\u5b85\u306f500\u4e07\u5186\u307e\u3067\u306e\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\"><div class=\"cap_box_ttl\"><span>\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u53d7\u8d08\u8005\u306e\u8981\u4ef6<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u8d08\u4e0e\u8005\u306e\u76f4\u7cfb\u5351\u5c5e\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u6240\u5f97\u304c2000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff08\u5e8a\u9762\u7a4d40\u33a1\u4ee5\u4e0a50\u33a1\u672a\u6e80\u306e\u5834\u5408\u306f1000\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n\n\n\n<li>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u5c45\u4f4f\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u307e\u305f\u3001<span class=\"swl-marker mark_orange\"><strong>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981<\/strong><\/span>\u306a\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u00a0<\/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\/4508.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u914d\u5076\u8005\u3078\u306e\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u306f2000\u4e07\u5186\u63a7\u9664<\/h3>\n\n\n\n<p>\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u9593\u3067\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u307e\u305f\u306f\u305d\u306e\u53d6\u5f97\u8cc7\u91d1\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u306b\u52a0\u3048\u3066\u6700\u59272000\u4e07\u5186\u307e\u3067\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5408\u8a08\u30672110\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001\u540c\u3058\u914d\u5076\u8005\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u4e00\u751f\u306b\u4e00\u5ea6\u3057\u304b\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u3001\u305d\u306e\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306b\u5b9f\u969b\u306b\u4f4f\u307f\u3001\u305d\u306e\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u4f4f\u3080\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u984d\u304c0\u5186\u3067\u3042\u3063\u3066\u3082\u3001\u5fc5\u305a\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u306e\u969b\u306b\u306f\u3001\u6238\u7c4d\u8b04\u672c\u3084\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306a\u3069\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\">\u306a\u304a\u3001\u3053\u306e\u7279\u4f8b\u3092\u4f7f\u3063\u3066\u8d08\u4e0e\u3057\u305f\u4e0d\u52d5\u7523\u306f\u3001\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306e\u76f8\u7d9a\u7a0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u00a0<\/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\/zoyo\/4452.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u592b\u5a66\u306e\u9593\u3067\u5c45\u4f4f\u7528\u306e\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3057\u305f\u3068\u304d\u306e\u914d\u5076\u8005\u63a7\u9664<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6559\u80b2\u8cc7\u91d1\u3084\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e<\/h3>\n\n\n\n<p>\u76f4\u7cfb\u5c0a\u5c5e\u304b\u308930\u6b73\u672a\u6e80\u306e\u5b50\u3084\u5b6b\u306b\u5bfe\u3057\u3066\u6559\u80b2\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3001\u53d7\u8d08\u80051\u4eba\u306b\u3064\u304d1500\u4e07\u5186\u307e\u3067\uff08\u5b66\u6821\u7b49\u4ee5\u5916\u306b\u652f\u6255\u3046\u3082\u306e\u306f500\u4e07\u5186\u307e\u3067\uff09\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u5e73\u621025\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5c06\u6765\u7684\u306b\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u6559\u80b2\u8cc7\u91d1\u306b\u306f\u3001\u5b66\u6821\u306e\u5165\u5b66\u91d1\u3084\u6388\u696d\u6599\u3060\u3051\u3067\u306a\u304f\u3001\u5b66\u7fd2\u587e\u3084\u7fd2\u3044\u4e8b\u306e\u8cbb\u7528\u3001\u901a\u5b66\u5b9a\u671f\u5238\u4ee3\u3001\u7559\u5b66\u6e21\u822a\u8cbb\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span class=\"swl-marker mark_orange\"><strong>\u53d7\u8d08\u8005\u306e\u524d\u5e74\u306e\u6240\u5f97\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093<\/strong><\/span>\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u76f4\u7cfb\u5c0a\u5c5e\u304b\u308918\u6b73\u4ee5\u4e0a50\u6b73\u672a\u6e80\u306e\u5b50\u3084\u5b6b\u306b\u5bfe\u3057\u3066\u3001\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306f\u30011000\u4e07\u5186\u307e\u3067\uff08\u3046\u3061\u7d50\u5a5a\u95a2\u4fc2\u306f300\u4e07\u5186\u307e\u3067\uff09\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306b\u306f\u3001\u6319\u5f0f\u8cbb\u7528\u3084\u65b0\u5c45\u306e\u5bb6\u8cc3\u3001\u51fa\u7523\u8cbb\u7528\u3001\u4fdd\u80b2\u6599\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u3092\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5c02\u7528\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u8cc7\u91d1\u306e\u6255\u3044\u51fa\u3057\u306e\u969b\u306b\u9818\u53ce\u66f8\u3092\u63d0\u51fa\u3059\u308b\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_info\">\u307e\u305f\u3001\u5951\u7d04\u7d42\u4e86\u6642\u306b\u4f7f\u3044\u6b8b\u3057\u304c\u3042\u308b\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u8a08\u753b\u7684\u306a\u5229\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002&nbsp;<\/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\/zoyo\/4510.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u3068\u7d0d\u4ed8\u624b\u7d9a\u304d<\/h2>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u306b\u306f\u660e\u78ba\u306a\u671f\u9650\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u672c\u6765\u306e\u7a0e\u984d\u306b\u52a0\u3048\u3066\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7279\u4f8b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u671f\u9650\u5185\u306e\u7533\u544a\u304c\u7d76\u5bfe\u6761\u4ef6\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u7533\u544a\u671f\u9650\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3001\u305d\u3057\u3066\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u544a\u671f\u9650\u306f\u7fcc\u5e742\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067<\/h3>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306f\u3001\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u5e74\u306e\u7fcc\u5e742\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30023\u670815\u65e5\u304c\u571f\u66dc\u65e5\u30fb\u65e5\u66dc\u65e5\u30fb\u795d\u65e5\u306b\u3042\u305f\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u7fcc\u5e73\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee4\u548c7\u5e74\u4e2d\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u4ee4\u548c8\u5e74\u306e2\u67082\u65e5\uff08\u6708\uff09\u304b\u30893\u670816\u65e5\uff08\u6708\uff09\u307e\u3067\u304c\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7533\u544a\u671f\u9650\u3068\u7d0d\u4ed8\u671f\u9650\u306f\u540c\u3058\u65e5\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5f8c\u306f\u5fd8\u308c\u305a\u306b\u7d0d\u7a0e\u3092\u6e08\u307e\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u3067\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3067\u3059\u3002\u307e\u305f\u3001\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306a\u3069\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3082\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u5fc5\u305a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002&nbsp;<\/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\/zoyo\/4429.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e<\/a><\/p>\n\n\n\n<h3 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