{"id":1363,"date":"2024-11-05T13:00:58","date_gmt":"2024-11-05T04:00:58","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1363"},"modified":"2024-11-05T15:12:55","modified_gmt":"2024-11-05T06:12:55","slug":"account-holder","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e3%81%93%e3%81%a8\/account-holder-1363","title":{"rendered":"\u540d\u7fa9\u9810\u91d1\u306b\u6642\u52b9\u306f\u306a\u3044\uff01\u540d\u7fa9\u9810\u91d1\u3068\u8a8d\u5b9a\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u5bfe\u7b56\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u751f\u304d\u3066\u3044\u308b\u3046\u3061\u306b\u5c11\u3057\u305a\u3064\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u3066\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u3059\u308b\u3068\u304d\u306f\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b6b\u3084\u5b50\u4f9b\u306a\u3069\u306e\u540d\u7fa9\u3067\u9810\u91d1\u53e3\u5ea7\u3092\u4f5c\u3063\u3066\u304a\u91d1\u3092\u5165\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3048\u3070\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u306b\u306f\u6642\u52b9\u304c\u306a\u3044\u305f\u3081\u3001\u53e3\u5ea7\u306b\u5165\u91d1\u3057\u3066\u304b\u3089\u4f55\u5e74\u304c\u7d4c\u904e\u3057\u3088\u3046\u3068\u3082\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u540d\u7fa9\u9810\u91d1\u306e\u5b58\u5728\u3092\u96a0\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u3068\u9ad8\u78ba\u7387\u3067\u9732\u898b\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u540d\u7fa9\u9810\u91d1\u306b\u6642\u52b9\u304c\u306a\u3044\u7406\u7531\u3084\u3001\u540d\u7fa9\u9810\u91d1\u3068\u8a8d\u5b9a\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u767a\u899a\u6642\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306a\u3069\u3092\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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id=\"2-4\">2-4.\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u3084\u53e3\u5ea7\u306e\u5c4a\u51fa\u5370\u306a\u3069\u304c\u4e0d\u81ea\u7136<\/span><\/h3>\n<p>\u300c\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u304c\u5b6b\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5c4a\u51fa\u5370\u304c\u7956\u7236\u3084\u7956\u6bcd\u306e\u3082\u306e\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u3068\u91d1\u878d\u6a5f\u95a2\u306e\u5c4a\u51fa\u5370\u306e\u6240\u6709\u8005\u304c\u7570\u306a\u308b\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u3067\u3042\u308b\u4eba\u304c\u4f4f\u3093\u3067\u3044\u308b\u5834\u6240\u3068\u306f\u7570\u306a\u308b\u30a8\u30ea\u30a2\u306b\u3042\u308b\u5730\u65b9\u9280\u884c\u3084\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u3067\u3001\u53e3\u5ea7\u304c\u958b\u8a2d\u3055\u308c\u3066\u3044\u308b\u3068\u3001\u3055\u3089\u306b\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"2-5\">2-5.\u751f\u524d\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044<\/span><\/h3>\n<p><span class=\"yellow-line\"><strong>\u8ca1\u7523\u3092\u6e21\u3059\u5074\u3068\u53d7\u3051\u53d6\u308b\u5074\u306e\u610f\u601d\u304c\u5408\u81f4\u3057\u3066\u304a\u3089\u305a\u3001\u751f\u524d\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u3001\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p>\u7236\u89aa\u304c\u5b50\u4f9b\u306b\u8ca1\u7523\u3092\u6e21\u3059\u30b1\u30fc\u30b9\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u7236\u89aa\u306f\u5b50\u4f9b\u306e\u540d\u7fa9\u3067\u3042\u308b\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u5165\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u4e8b\u5b9f\u3092\u5b50\u4f9b\u306f\u77e5\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u7236\u89aa\u306b\u306f\u300c\u8ca1\u7523\u3092\u3042\u3052\u305f\u300d\u3068\u3044\u3046\u8a8d\u8b58\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5b50\u4f9b\u306b\u306f\u300c\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u300d\u3068\u3044\u3046\u8a8d\u8b58\u306f\u306a\u304f\u3001\u751f\u524d\u8d08\u4e0e\u306f\u6210\u7acb\u3057\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5b50\u4f9b\u540d\u7fa9\u306e\u9810\u91d1\u53e3\u5ea7\u306b\u7236\u89aa\u304c\u5165\u308c\u305f\u304a\u91d1\u306f\u3001\u540d\u7fa9\u9810\u91d1\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u540d\u7fa9\u9810\u91d1\u304c\u767a\u899a\u3059\u308b\u7406\u7531<\/span><\/h2>\n<p>\u540d\u7fa9\u9810\u91d1\u306f\u3001\u4e3b\u306b\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u899a\u3057\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u3001<span class=\"yellow-line\"><strong>\u88ab\u76f8\u7d9a\u4eba\u3084\u76f8\u7d9a\u4eba\u306e\u9810\u91d1\u53e3\u5ea7\u306e\u5165\u51fa\u91d1\u5c65\u6b74\u304c\u5fb9\u5e95\u7684\u306b\u78ba\u8a8d\u3055\u308c\u308b<\/strong><\/span>\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306b\u306f\u3001\u672c\u4eba\u306e\u4e86\u89e3\u3092\u5f97\u308b\u3053\u3068\u306a\u304f\u88ab\u76f8\u7d9a\u4eba\u3084\u305d\u306e\u89aa\u65cf\u306e\u9810\u91d1\u53e3\u5ea7\u3092\u95b2\u89a7\u3067\u304d\u308b\u6a29\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u904e\u53bb10\u5e74\u9593\u306e\u53d6\u5f15\u5c65\u6b74\u304c\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u305f\u3081\u3001\u540d\u7fa9\u9810\u91d1\u306f\u9ad8\u78ba\u7387\u3067\u767a\u899a\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u767a\u8868\u306b\u3088\u308b\u3068\u3001\u5e73\u621029\u301c\u4ee4\u548c3\u4e8b\u52d9\u5e74\u5ea6\u306e\u7533\u544a\u6f0f\u308c\u76f8\u7d9a\u8ca1\u7523\u306e\u3046\u3061\u300c\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u7b49\u300d\u304c\u5360\u3081\u308b\u5272\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a30.1\u301c36.5%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote style=\"margin-bottom: 0px;\" cite=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2022\/sozoku_chosa\/pdf\/sozoku_chosa.pdf\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18005\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2023\/07\/763_1.png\" alt=\"\" width=\"676\" height=\"447\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2023\/07\/763_1.png 676w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2023\/07\/763_1-304x201.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2023\/07\/763_1-282x186.png 282w\" sizes=\"(max-width: 676px) 100vw, 676px\" \/><\/blockquote><figcaption>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<cite><a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2022\/sozoku_chosa\/pdf\/sozoku_chosa.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u4ee4\u548c3\u4e8b\u52d9\u5e74\u5ea6\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8abf\u67fb\u7b49\u306e\u72b6\u6cc1<\/a><\/cite>\u300d<\/figcaption><\/figure>\n<p>\u4e0a\u8a18\u306e\u8abf\u67fb\u7d50\u679c\u306b\u306f\u30bf\u30f3\u30b9\u9810\u91d1\u3082\u542b\u307e\u308c\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u540d\u7fa9\u9810\u91d1\u304c\u767a\u899a\u3059\u308b\u53ef\u80fd\u6027\u306f\u3001\u6c7a\u3057\u3066\u4f4e\u304f\u306a\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u540d\u7fa9\u9810\u91d1\u306e\u5b58\u5728\u304c\u767a\u899a\u3059\u308b\u3068\u3001\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u3066\u3057\u307e\u3044\u304b\u306d\u307e\u305b\u3093\u3002\u6b8b\u3055\u308c\u305f\u5bb6\u65cf\u306b\u8ff7\u60d1\u3092\u304b\u3051\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u9069\u5207\u306a\u65b9\u6cd5\u3067\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u304c\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u304b\u304c\u6c17\u306b\u306a\u308b\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff09<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/contents\/investigation\/investigation2-2-1.html\">\u7a0e\u52d9\u8abf\u67fb\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u308b\uff1f\u65e5\u7a0b\u8abf\u6574\uff5e\u5f53\u65e5\u307e\u3067\u3002<\/a><\/p>\n<h2><span id=\"4\">4.\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u5f8c\u306b\u540d\u7fa9\u9810\u91d1\u304c\u767a\u899a\u3057\u305f\u3068\u304d\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u5f8c\u306b\u540d\u7fa9\u9810\u91d1\u306e\u5b58\u5728\u304c\u767a\u899a\u3057\u305f\u3068\u304d\u306f\u3001\u4ee5\u4e0b\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/li>\n<li>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/li>\n<li>\u91cd\u52a0\u7b97\u7a0e<\/li>\n<li>\u5ef6\u6ede\u7a0e<\/li>\n<\/ul>\n<p>\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5185\u5bb9\u30921\u3064\u305a\u3064\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/h3>\n<p>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3057\u305f\u3082\u306e\u306e\u3001\u7533\u544a\u984d\u304c\u672c\u6765\u3088\u308a\u3082\u5c11\u306a\u304b\u3063\u305f\u3068\u304d\u306b\u8ab2\u305b\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\uff08\u7533\u544a\u671f\u9650\u304c\u5e73\u621029\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u5834\u5408\uff09<\/strong><\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th>\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u306e\u3046\u3061<\/th>\n<th>\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3057\u305f\u5834\u5408<\/th>\n<th>\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u3066\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u307e\u3067\u306b\u4fee\u6b63\u7533\u544a\u3057\u305f\u5834\u5408<\/th>\n<th>\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u3066\u304b\u3089\u4fee\u6b63\u7533\u544a\u3057\u305f\u5834\u5408\u307e\u305f\u306f\u66f4\u6b63\u3092\u53d7\u3051\u305f\u5834\u5408<\/th>\n<\/tr>\n<tr>\n<td>\u5f53\u521d\u306e\u7d0d\u7a0e\u984d\u306850\u4e07\u5186\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u65b9\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td rowspan=\"2\"><center><strong>\u306a\u3057<\/strong><\/center><\/td>\n<td><center><strong>5%<\/strong><\/center><\/td>\n<td><center><strong>10%<\/strong><\/center><\/td>\n<\/tr>\n<tr>\n<td>\u5f53\u521d\u306e\u7d0d\u7a0e\u984d\u306850\u4e07\u5186\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u65b9\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<td><center><strong>10%<\/strong><\/center><\/td>\n<td><center><strong>15%<\/strong><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u304b\u304b\u308b\u306e\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u3042\u3068\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u305f\u3068\u304d\u3084\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7533\u544a\u7a0e\u984d\u306e\u66f4\u6b63\u3092\u53d7\u3051\u305f\u3068\u304d\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u308b\u524d\u306b\u76f8\u7d9a\u7a0e\u3092\u672c\u6765\u3088\u308a\u3082\u5c11\u306a\u304f\u7533\u544a\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u304c\u4ed8\u304d\u3001\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u8ab2\u305b\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"4-2\">4-2.\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/h3>\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u3068\u304d\u306b\u8ab2\u305b\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u5834\u5408\u3001\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u7a0e\u7387\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\uff08\u7533\u544a\u671f\u9650\u304c\u5e73\u621029\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u5834\u5408\uff09<\/strong><\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th>\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061<\/th>\n<th>\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3057\u305f\u5834\u5408<\/th>\n<th>\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u3066\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u307e\u3067\u306b\u7533\u544a\u3057\u305f\u5834\u5408\uff08\u203b1\uff09<\/th>\n<th>\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u3066\u304b\u3089\u7533\u544a\u3057\u305f\u5834\u5408\uff08\u203b1\uff09<\/th>\n<\/tr>\n<tr>\n<td>50\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td rowspan=\"3\"><center><strong>5%<\/strong><\/center><\/td>\n<td><center><strong>10%<\/strong><\/center><\/td>\n<td><center><strong>15%<\/strong><\/center><\/td>\n<\/tr>\n<tr>\n<td>50\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<td><center><strong>15%<\/strong><\/center><\/td>\n<td><center><strong>20%<\/strong><\/center><\/td>\n<\/tr>\n<tr>\n<td>\u3010\u7533\u544a\u671f\u9650\u304c\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u5834\u5408\u3011<br \/>\n300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\uff08\u203b2\uff09<\/td>\n<td><center><strong>25%<\/strong><\/center><\/td>\n<td><center><strong>30%<\/strong><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u203b1\uff09\u904e\u53bb\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u307e\u305f\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306f\u7a0e\u7387\u304c\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\uff08\u203b2\uff09\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c300\u4e07\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u306b\u7d0d\u7a0e\u8005\u306e\u8cac\u3081\u306b\u5e30\u3059\u3079\u304d\u4e8b\u7531\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u300c50\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u300d\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-3\">4-3.\u91cd\u52a0\u7b97\u7a0e<\/span><\/h3>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u4eee\u88c5\u30fb\u96a0\u307a\u3044\u3057\u3066\u3044\u305f\u3068\u304d\u306b\u8ab2\u305b\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u300c\u76f8\u7d9a\u8ca1\u7523\u3092\u3042\u3048\u3066\u5c11\u306a\u304f\u7533\u544a\u3057\u305f\u300d\u300c\u610f\u56f3\u7684\u306b\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u300d\u306a\u3069\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387<\/strong><\/p>\n<table class=\"decoration-table\" style=\"height: 96px;\" width=\"529\">\n<tbody>\n<tr>\n<th>\u7533\u544a\u66f8\u63d0\u51fa\u306e\u6709\u7121<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<td width=\"300\">\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\uff08\u904e\u5c11\u7533\u544a\uff09<\/td>\n<td><center><strong>35%<\/strong><\/center><\/td>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\uff08\u7121\u7533\u544a\uff09<\/td>\n<td><center><strong>40%<\/strong><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u904e\u53bb\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u307e\u305f\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306f\u7a0e\u7387\u304c\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-4\">4-4.\u5ef6\u6ede\u7a0e<\/span><\/h3>\n<p>\u5ef6\u6ede\u7a0e\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u304c\u9045\u308c\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u7a0e\u7387\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff08\u6cd5\u5b9a\u7d0d\u671f\u9650\uff09\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u3092\u5883\u3068\u3057\u3066\u30012\u6bb5\u968e\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u307e\u3067\uff1a\u539f\u5247\u5e747.3%<\/li>\n<li>\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e52\u30f6\u6708\u4ee5\u964d\uff1a\u539f\u5247\u5e7414.6%<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" title=\"\" src=\"https:\/\/chester-tax.com\/wp-chester-tax\/wp-content\/uploads\/453_9.png\" alt=\"\u5ef6\u6ede\u7a0e\" width=\"800\" height=\"356\" \/><\/p>\n<p>\u539f\u5247\u306e\u7a0e\u7387\u306f\u4ee5\u4e0a\u306e\u3068\u304a\u308a\u3067\u3059\u304c\u3001\u8fd1\u5e74\u306e\u65e5\u672c\u306f\u4f4e\u91d1\u5229\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u3001\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u3066\u4f4e\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee4\u548c4\u5e74\uff082022\u5e74\uff091\u67081\u65e5\u304b\u3089\u4ee4\u548c6\u5e74\uff082024\u5e74\uff0912\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u9593\u306f\u5e742.4%\u3001\u305d\u308c\u4ee5\u964d\u306f\u5e748.7%\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 80%;\">\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"noopener noreferrer\">No.9205\u2003\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066<\/a>\u300d<\/span><\/p>\n<p>\u305d\u306e\u4ed6\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u7a0e\u7387\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.9205\u3000\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u5ef6\u6ede\u7a0e\u306e\u984d\u306f\u300c\u672c\u6765\u306e\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u300d\u304b\u3089\u300c\u8ffd\u5fb4\u7a0e\u984d\u3092\u7d0d\u3081\u305f\u65e5\u307e\u3067\u306e\u65e5\u6570\u300d\u3067\u65e5\u5272\u308a\u8a08\u7b97\u3057\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<h2><span id=\"5\">5.\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u65b9\u6cd5<\/span><\/h2>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u53e3\u5ea7\u5185\u306e\u304a\u91d1\u3092\u540d\u7fa9\u4eba\u304c\u81ea\u7531\u306b\u4f7f\u3048\u308b\u3088\u3046\u306b\u3059\u308b<\/li>\n<li>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/li>\n<li>\u9280\u884c\u632f\u8fbc\u3092\u3057\u3066\u8a18\u9332\u3092\u6b8b\u3059<\/li>\n<li>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3059\u308b<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-1\">5-1.\u53e3\u5ea7\u5185\u306e\u304a\u91d1\u3092\u540d\u7fa9\u4eba\u304c\u81ea\u7531\u306b\u4f7f\u3048\u308b\u3088\u3046\u306b\u3059\u308b<\/span><\/h3>\n<p>\u81ea\u5206\u3068\u306f\u7570\u306a\u308b\u540d\u7fa9\u3067\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u305f\u5834\u5408\u306f\u3001\u540d\u7fa9\u4eba\u306b\u901a\u5e33\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u306a\u3069\u3092\u308f\u305f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u901a\u5e33\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u306a\u3069\u3092\u540d\u7fa9\u4eba\u306b\u308f\u305f\u3057\u3001\u81ea\u5206\u81ea\u8eab\u3067\u53e3\u5ea7\u3092\u7ba1\u7406\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u3051\u3070\u3001 \u540d\u7fa9\u9810\u91d1\u3068\u7591\u308f\u308c\u308b\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-2\">5-2.\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h3>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8d08\u4e0e\u5951\u7d04\u306f\u53e3\u982d\u3067\u3082\u6210\u7acb\u3057\u307e\u3059\u304c\u3001\u3067\u304d\u308c\u3070\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u8ca1\u7523\u3092\u6e21\u3059\u5074\u3068\u3082\u3089\u3046\u5074\u3067\u5408\u610f\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u3001\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u592b\u5a66\u306e\u3069\u3061\u3089\u304b\u304c\u7a3c\u3044\u3060\u304a\u91d1\u3092\u3001\u3082\u3046\u7247\u65b9\u306b\u8d08\u4e0e\u3059\u308b\u3068\u304d\u3082\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u66f8\u304d\u65b9\u306b\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ee5\u4e0b5\u3064\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u6f0f\u308c\u306a\u304f\u8a18\u8f09\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u3044\u3064\u8d08\u4e0e\u3059\u308b\u306e\u304b\uff08\u8d08\u4e0e\u5951\u7d04\u7de0\u7d50\u65e5\u3084\u8d08\u4e0e\u5c65\u884c\u65e5\uff09<\/li>\n<li>\u8ab0\u304c\u8d08\u4e0e\u3059\u308b\u306e\u304b\uff08\u8d08\u4e0e\u8005\u306e\u4f4f\u6240\u3068\u6c0f\u540d\uff09<\/li>\n<li>\u8ab0\u304c\u8d08\u4e0e\u3055\u308c\u308b\u306e\u304b\uff08\u53d7\u8d08\u8005\u306e\u4f4f\u6240\u3068\u6c0f\u540d\uff09<\/li>\n<li>\u4f55\u3092\u8d08\u4e0e\u3059\u308b\u306e\u304b\uff08\u8d08\u4e0e\u8ca1\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\uff09<\/li>\n<li>\u3069\u3046\u3084\u3063\u3066\u8d08\u4e0e\u3059\u308b\u306e\u304b\uff08\u8d08\u4e0e\u3059\u308b\u65b9\u6cd5\uff09<\/li>\n<\/ul>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u624b\u66f8\u304d\u3068\u30d1\u30bd\u30b3\u30f3\u306e\u3069\u3061\u3089\u3067\u3082\u4f5c\u6210\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7f72\u540d\u3068\u65e5\u4ed8\u306b\u3064\u3044\u3066\u306f\u624b\u66f8\u304d\u3067\u8a18\u5165\u3057\u305f\u65b9\u304c\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306b\u4fe1\u6191\u6027\u3092\u6301\u305f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4fe1\u6191\u6027\u3092\u6301\u305f\u305b\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u306e\u5b9f\u5370\u3092\u8d08\u4e0e\u5951\u7d04\u66f8\u306b\u62bc\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u5370\u9451\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3067\u304d\u308c\u3070\u7406\u60f3\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3084\u8a18\u8f09\u9805\u76ee\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3042\u308f\u305b\u3066\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff09<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/14912.html\">\u3010\u96db\u5f62\u3064\u304d\u3011\u8d08\u4e0e\u5951\u7d04\u66f8\u3068\u306f\uff1f\u66f8\u304d\u65b9\u30fb\u751f\u524d\u8d08\u4e0e\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\uff01<\/a><\/p>\n<h3><span id=\"5-3\">5-3.\u9280\u884c\u632f\u8fbc\u3092\u3057\u3066\u8a18\u9332\u3092\u6b8b\u3059<\/span><\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9280\u884c\u632f\u8fbc\u3067\u5165\u91d1\u3092\u3059\u308b\u306e\u3082\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u9280\u884c\u632f\u8fbc\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u305d\u308c\u305e\u308c\u306e\u53e3\u5ea7\u306b\u8cc7\u91d1\u304c\u79fb\u52d5\u3057\u305f\u3068\u3044\u3046\u8a18\u9332\u304c\u6b8b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u300c\u8ab0\u304c\u8ab0\u306b\u5165\u91d1\u3057\u305f\u300d\u306e\u304b\u3092\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-4\">5-4.\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3059\u308b<\/span><\/h3>\n<p>1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306e\u91d1\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u8d08\u4e0e\u3055\u308c\u305f\u4eba\u306e\u8d08\u4e0e\u8ca1\u7523\u304c\u5408\u8a08\u3067110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001\u5fd8\u308c\u305a\u306b\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306f\u3001\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u7a0e\u52d9\u7f72\u306b\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306e\u4e00\u3064\u306e\u8a3c\u62e0\u3068\u3044\u3048\u307e\u3059\u3002\u5b6b\u3084\u5b50\u4f9b\u306a\u3069\u306e\u540d\u7fa9\u3067\u3042\u308b\u53e3\u5ea7\u306b110\u4e07\u5186\u3092\u4e0a\u56de\u308b\u91d1\u984d\u3092\u8d08\u4e0e\u3057\u305f\u3068\u304d\u306f\u3001\u540d\u7fa9\u4eba\u306b\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u3001\u8ca1\u7523\u304c\u8d08\u4e0e\u3055\u308c\u305f\u7fcc\u5e74\u306e2\u67081\u65e5\u301c3\u670815\u65e5\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u671f\u9650\u3082\u7fcc\u5e74\u306e3\u670815\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u306f\u3001\u8ca1\u7523\u3092\u8d08\u4e0e\u3055\u308c\u305f\u4eba\u304c\u4f4f\u3093\u3067\u3044\u308b\u5834\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3084\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff09<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/8982.html\">\u81ea\u5206\u3067\u51fa\u6765\u308b\uff1f\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u65b9\u6cd5\u3092\u3059\u3079\u3066\u89e3\u8aac\uff01<\/a><\/p>\n<h2><span id=\"6\">6.\u3059\u3067\u306b\u540d\u7fa9\u9810\u91d1\u3092\u3057\u3066\u3044\u308b\u3068\u304d\u306e\u5bfe\u51e6\u65b9\u6cd5<\/span><\/h2>\n<p>\u3059\u3067\u306b\u540d\u7fa9\u9810\u91d1\u3092\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u8003\u3048\u3089\u308c\u308b\u5bfe\u51e6\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u540d\u7fa9\u4eba\u306e\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u623b\u3059<\/li>\n<li>\u9810\u91d1\u53e3\u5ea7\u306e\u540d\u7fa9\u3092\u5909\u66f4\u3057\u3066\u8d08\u4e0e\u3059\u308b<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b<\/li>\n<\/ul>\n<p>\u5bfe\u51e6\u65b9\u6cd5\u30921\u3064\u305a\u3064\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-1\">6-1.\u540d\u7fa9\u4eba\u306e\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u623b\u3059<\/span><\/h3>\n<p>1\u3064\u76ee\u306f\u3001\u540d\u7fa9\u9810\u91d1\u306e\u53e3\u5ea7\u306b\u3042\u308b\u304a\u91d1\u3092\u3001\u3082\u3068\u306e\u6301\u3061\u4e3b\u304c\u540d\u7fa9\u4eba\u3067\u3042\u308b\u53e3\u5ea7\u306b\u623b\u3059\u65b9\u6cd5\u3067\u3059\u3002\u81ea\u5206\u81ea\u8eab\u3068\u306f\u7570\u306a\u308b\u4eba\u306e\u540d\u7fa9\u3068\u306a\u3063\u3066\u3044\u308b\u53e3\u5ea7\u304b\u3089\u3001\u672c\u6765\u306e\u6301\u3061\u4e3b\u306e\u53e3\u5ea7\u306b\u623b\u3059\u3060\u3051\u3067\u3042\u308b\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6301\u3061\u4e3b\u306e\u53e3\u5ea7\u306b\u623b\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u306f\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-2\">6-2.\u9810\u91d1\u53e3\u5ea7\u306e\u540d\u7fa9\u3092\u5909\u66f4\u3057\u3066\u8d08\u4e0e\u3059\u308b<\/span><\/h3>\n<p>2\u3064\u76ee\u306f\u3001\u540d\u7fa9\u9810\u91d1\u306e\u540d\u7fa9\u4eba\u3092\u81ea\u5206\u81ea\u8eab\u306b\u5909\u66f4\u3057\u305f\u3046\u3048\u3067\u3001\u6539\u3081\u3066\u8d08\u4e0e\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u540d\u7fa9\u9810\u91d1\u306e\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u6301\u3061\u4e3b\u306e\u53e3\u5ea7\u306b\u623b\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u591a\u984d\u306e\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u306a\u3089\u3001\u6b63\u5f0f\u306b\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u3059\u308b\u91d1\u984d\u304c\u5e74\u9593\u3067110\u4e07\u5186\u4ee5\u5185\u3067\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u8ca1\u7523\u3092\u3042\u3052\u308b\u5074\u3068\u3082\u3089\u3046\u5074\u3067\u5408\u610f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u5e74\u9593\u306e\u8d08\u4e0e\u984d\u304c110\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3001\u5b50\u4f9b\u3084\u5b6b\u306a\u3069\u306b\u4f4f\u5b85\u3092\u65b0\u7bc9\u30fb\u8cfc\u5165\u30fb\u5897\u6539\u7bc9\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8d08\u4e0e\u3059\u308b\u3068\u304d\u306f\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u6700\u9ad81,000\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5236\u5ea6\u306e\u7a2e\u985e\u3084\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u306b\u307e\u3068\u3081\u3066\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff09<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-souzoku.com\/gift-tax\/lifetime-gifting-8-pattern-2325\" target=\"_blank\" rel=\"noopener noreferrer\">\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\uff01\uff1f\u751f\u524d\u8d08\u4e0e\u51688\u30d1\u30bf\u30fc\u30f3\u3092\u5fb9\u5e95\u89e3\u8aac\uff01<\/a><\/p>\n<h4><span id=\"6-2-1\">6-2-1.\u540d\u7fa9\u9810\u91d1\u3092\u8d08\u4e0e\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/span><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306b\u306f\u300c\u76f8\u7d9a\u304c\u958b\u59cb\u3055\u308c\u308b\u524d\u306e\u4e00\u5b9a\u671f\u9593\u5185\u306b\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u4e00\u5b9a\u671f\u9593\u5185\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7236\u89aa\u304c\u4ea1\u304f\u306a\u308b2\u5e74\u524d\u306b\u3001300\u4e07\u5186\u3092\u9577\u7537\u306b\u8d08\u4e0e\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u4ea1\u304f\u306a\u3063\u305f\u7236\u89aa\u306e\u907a\u7523\u3092\u9577\u7537\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f300\u4e07\u5186\u3082\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u52a0\u3048\u307e\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u671f\u9593\u306f\u3053\u308c\u307e\u30673\u5e74\u3067\u3057\u305f\u304c\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u4ee4\u548c6\u5e74\uff082024\u5e74\uff091\u67081\u65e5\u4ee5\u964d\u306b\u884c\u308f\u308c\u308b\u66a6\u5e74\u8d08\u4e0e\u304b\u3089\u968f\u6642\u5ef6\u9577\u3055\u308c\u3066\u6700\u7d42\u7684\u306b7\u5e74\u9593\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\uff08\u907a\u8a00\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff09\u3068\u306a\u3089\u306a\u3044\u4eba\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u4eba\u306b\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u306e\u30821\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u3048\u3089\u308c\u308b\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u5bfe\u8c61\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff09<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/8981.html\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f\uff1f\u5bfe\u8c61\u8005\u30fb\u76f8\u7d9a\u7a0e\u6539\u6b63\u5185\u5bb9\u30fb\u751f\u524d\u8d08\u4e0e\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a><\/p>\n<h3><span id=\"6-3\">6-3.\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b<\/span><\/h3>\n<p>3\u3064\u76ee\u306f\u3001\u540d\u7fa9\u9810\u91d1\u306e\u53e3\u5ea7\u306b\u3042\u308b\u304a\u91d1\u3067\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u306e\u5951\u7d04\u8005\u3068\u88ab\u4fdd\u967a\u8005\uff08\u4fdd\u967a\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4eba\uff09\u304c\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308a\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u5225\u306e\u4eba\u7269\u3067\u3042\u308b\u5834\u5408\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u306e\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u307e\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u9577\u7537\u306e2\u4eba\u3067\u3042\u3063\u305f\u5834\u5408\u300c500\u4e07\u5186\u00d72\u4eba\uff1d1,000\u4e07\u5186\u300d\u307e\u3067\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u751f\u547d\u4fdd\u967a\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306f\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3067\u3042\u308b\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u3001\u53d7\u53d6\u4eba\u306f\u3059\u3050\u306b\u4fdd\u967a\u4f1a\u793e\u306b\u8acb\u6c42\u3067\u304d\u308b\u305f\u3081\u3001\u846c\u5100\u8cbb\u7528\u3084\u907a\u54c1\u306e\u6574\u7406\u8cbb\u7528\u306a\u3069\u3092\u652f\u6255\u3046\u305f\u3081\u306e\u8cc7\u91d1\u3084\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u3068\u304d\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u304a\u3051\u308b\u751f\u547d\u4fdd\u967a\u306e\u6d3b\u7528\u65b9\u6cd5\u3084\u6ce8\u610f\u70b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br 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