{"id":3979,"date":"2024-10-01T08:00:16","date_gmt":"2024-09-30T23:00:16","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=3979"},"modified":"2024-10-01T10:23:22","modified_gmt":"2024-10-01T01:23:22","slug":"driveway-evaluation","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/driveway-evaluation-3979","title":{"rendered":"\u79c1\u9053\u306e\u8a55\u4fa1\u65b9\u6cd5\u30d1\u30bf\u30fc\u30f3\u3068\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\u70b9\u306f\uff1f\u3010\u8a08\u7b97\u4f8b\u4ed8\u304d\u3067\u89e3\u8aac\u3011"},"content":{"rendered":"<p>\u5b85\u5730\u306b\u3064\u306a\u304c\u308b\u79c1\u9053\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3067\u8a55\u4fa1\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u79c1\u9053\u306e\u8a55\u4fa1\u306b\u306f\u3044\u304f\u3064\u304b\u65b9\u6cd5\u304c\u3042\u308a\u3001\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u304b\u5224\u65ad\u306b\u8ff7\u3046\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u79c1\u9053\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u8a08\u7b97\u4f8b\u3068\u3068\u3082\u306b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u8a55\u4fa1\u65b9\u6cd5\u306e\u4f8b\u5916\u3084\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u70b9\u3082\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1.\u79c1\u9053\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#1-1\">1-1.\u516c\u5171\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e<\/a><\/li><li><a href=\"#1-2\">1-2.\u5c02\u3089\u7279\u5b9a\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e<\/a><\/li><li><a href=\"#1-3\">1-3.\u8def\u5730\u72b6\u306e\u6577\u5730\u306f\u79c1\u9053\u3068\u3057\u3066\u8a55\u4fa1\u3057\u306a\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2.\u79c1\u9053\u88dc\u6b63\u304c\u5fc5\u8981\u306a\u7406\u7531\u3068\u306f<\/a><\/li><li><a href=\"#3\">3.\u79c1\u9053\u8a55\u4fa1\u306e\u4f8b\u5916<\/a><ul><li><a href=\"#3-1\">3-1.\u8a55\u4fa1\u5bfe\u8c61\u306b\u306a\u308b\u901a\u308a\u629c\u3051\u79c1\u9053<\/a><\/li><li><a href=\"#3-2\">3-2.\u8a55\u4fa1\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u884c\u304d\u6b62\u307e\u308a\u79c1\u9053<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4.\u8def\u7dda\u4fa1\u5730\u57df\u30fb\u500d\u7387\u5730\u57df\u306e\u79c1\u9053\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><ul><li><a href=\"#4-1\">4-1.\u8def\u7dda\u4fa1\u5730\u57df\u306b\u3042\u308b\u5834\u5408<\/a><\/li><li><a href=\"#4-2\">4-2.\u500d\u7387\u5730\u57df\u306b\u3042\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5.\u79c1\u9053\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b<\/a><ul><li><a href=\"#5-1A\">5-1.\u516c\u9053\u306b\u63a5\u3059\u308b\u81ea\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u5b85\u5730A\uff09<\/a><\/li><li><a href=\"#5-2B\">5-2.\u79c1\u9053\u306b\u63a5\u3059\u308b\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u5b85\u5730B\uff09<\/a><\/li><li><a href=\"#5-3C\">5-3.\u884c\u304d\u6b62\u307e\u308a\u79c1\u9053C\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/a><\/li><li><a href=\"#5-4D\">5-4.\u901a\u308a\u629c\u3051\u53ef\u80fd\u306a\u79c1\u9053\u306b\u63a5\u3059\u308b\u81ea\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d(\u5b85\u5730D)<\/a><\/li><li><a href=\"#5-5E\">5-5.\u901a\u308a\u629c\u3051\u53ef\u80fd\u306a\u79c1\u9053E\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6.\u79c1\u9053\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u70b9\u3068\u306f<\/a><ul><li><a href=\"#6-1\">6-1.\u79c1\u9053\u3092\u8907\u6570\u306e\u6240\u6709\u8005\u3067\u5171\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/a><\/li><li><a href=\"#6-2\">6-2.\u79c1\u9053\u306b\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b<\/a><\/li><li><a href=\"#6-3\">6-3.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u975e\u8ab2\u7a0e\u3067\u3082\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/a><\/li><li><a href=\"#6-4\">6-4.\u79c1\u9053\u3082\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3084\u8cb8\u5b85\u5730\u306b\u6e96\u3058\u3066\u8a55\u4fa1\u3067\u304d\u308b<\/a><\/li><li><a href=\"#6-5\">6-5.\u6b69\u9053\u72b6\u7a7a\u5730\u304c\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#7\">7.\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u79c1\u9053\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p>\u79c1\u9053\u306b\u306f\u3001\u300c\u516c\u5171\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e\u300d\u3068\u300c\u5c02\u3089\u7279\u5b9a\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e\u300d\u306e2\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u79c1\u9053\u306e\u4fa1\u984d\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u3053\u308c\u3089\u306e\u7a2e\u985e\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-1\">1-1.\u516c\u5171\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/607_1.png\" alt=\"\" width=\"500\" height=\"400\" class=\"alignnone size-full wp-image-6601\" \/><\/p>\n<p>\u901a\u308a\u629c\u3051\u304c\u3067\u304d\u308b\u306a\u3069\u300c\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u79c1\u9053\u300d\u306f\u3001<b class=\"yellow-line\">\u305d\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u307e\u305b\u3093<\/b>\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/04.htm#a-24\" rel=\"noopener noreferrer\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905424<\/a>\uff09\u3002\u3064\u307e\u308a\u3001\u8a55\u4fa1\u984d\u306f0\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u79c1\u9053\u304c\u300c\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u79c1\u9053\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"\" style=\"margin-bottom: 0px;\">\n<ul style=\"list-style: iroha; margin-bottom: 1.6em;\">\n            \u30a4\u3000\u516c\u9053\u304b\u3089\u516c\u9053\u3078\u901a\u308a\u629c\u3051\u3067\u304d\u308b\u79c1\u9053<br \/>\n            \u30ed\u3000\u884c\u304d\u6b62\u307e\u308a\u306e\u79c1\u9053\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u79c1\u9053\u3092\u901a\u884c\u3057\u3066\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u304c\u5730\u57df\u7b49\u306e\u96c6\u4f1a\u6240\u3001\u5730\u57df\u30bb\u30f3\u30bf\u30fc\u53ca\u3073\u516c\u5712\u306a\u3069\u306e\u516c\u5171\u65bd\u8a2d\u3084\u5546\u5e97\u8857\u7b49\u306b\u51fa\u5165\u308a\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u304a\u3051\u308b\u305d\u306e\u79c1\u9053<br \/>\n            \u30cf\u3000\u79c1\u9053\u306e\u4e00\u90e8\u306b\u516c\u5171\u30d0\u30b9\u306e\u8ee2\u56de\u5834\u3084\u505c\u7559\u6240\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u304c\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306e\u305d\u306e\u79c1\u9053\n        <\/ul>\n<\/blockquote><figcaption>\n        \uff08\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<cite><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/04\/06.htm\" rel=\"noopener noreferrer\" target=\"_blank\">\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u79c1\u9053<\/a><\/cite>\uff09<br \/>\n    <\/figcaption><\/figure>\n<h3><span id=\"1-2\">1-2.\u5c02\u3089\u7279\u5b9a\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/607_2.png\" alt=\"\" width=\"500\" height=\"400\" class=\"alignnone size-full wp-image-6602\" \/><\/p>\n<p>\u888b\u5c0f\u8def\u306e\u3088\u3046\u306b\u884c\u304d\u6b62\u307e\u308a\u306b\u306a\u3063\u3066\u3044\u3066\u3001\u7279\u5b9a\u306e\u4eba\u3057\u304b\u901a\u884c\u3057\u306a\u3044\u79c1\u9053\u306f\u3001\u305d\u306e\u4fa1\u984d\u3092<b class=\"yellow-line\">\u79c1\u9053\u3067\u306a\u3044\u5834\u5408\u306e\u4fa1\u984d\u306e30\uff05\u76f8\u5f53\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059<\/b>\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/04.htm#a-24\" rel=\"noopener noreferrer\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905424<\/a>\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u305d\u306e\u79c1\u9053\u304c\u79c1\u9053\u3067\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8def\u7dda\u4fa1\u65b9\u5f0f\u307e\u305f\u306f\u500d\u7387\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u3001\u305d\u306e\u4fa1\u984d\u306b30\uff05\u3092\u304b\u3051\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-3\">1-3.\u8def\u5730\u72b6\u306e\u6577\u5730\u306f\u79c1\u9053\u3068\u3057\u3066\u8a55\u4fa1\u3057\u306a\u3044<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/607_3.png\" alt=\"\" width=\"500\" height=\"351\" class=\"alignnone size-full wp-image-6603\" \/><\/p>\n<p>\u5b85\u5730\u3078\u306e\u901a\u8def\u3068\u3057\u3066\u5c02\u7528\u5229\u7528\u3057\u3066\u3044\u308b\u8def\u5730\u72b6\u306e\u6577\u5730\u306f\u3001\u79c1\u9053\u3068\u3057\u3066\u6271\u3044\u307e\u305b\u3093\u3002<b class=\"yellow-line\">\u5b85\u5730\u306e\u4e00\u90e8\u3068\u3057\u3066\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u307e\u3059<\/b>\u3002<\/p>\n<p>\u8def\u5730\u72b6\u306e\u6577\u5730\u304c\u3042\u308b\u5b85\u5730\uff08\u65d7\u7aff\u5730\uff09\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"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\/flagpole-land-2-4600\" >\u65d7\u7aff\u5730\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/p>\n<h2><span id=\"2\">2.\u79c1\u9053\u88dc\u6b63\u304c\u5fc5\u8981\u306a\u7406\u7531\u3068\u306f<\/span><\/h2>\n<p>\u79c1\u9053\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u306a\u3044\u3001\u307e\u305f\u306f\u6e1b\u984d\u3057\u3066\u8a55\u4fa1\u3059\u308b\u7406\u7531\u306f\u3001<b class=\"yellow-line\">\u901a\u5e38\u306e\u5b85\u5730\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u3044\u305f\u3081\u3067\u3059<\/b>\u3002<\/p>\n<p>\u79c1\u9053\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u6027\u8cea\u304c\u3042\u308a\u3001\u516c\u5171\u6027\u304c\u5f37\u304f\u3001\u79c1\u6709\u7269\u3068\u3057\u3066\u306e\u5229\u7528\u304c\u5927\u304d\u304f\u5236\u9650\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u9053\u8def\u3068\u3057\u3066\u306e\u7528\u6cd5\u306b\u5fdc\u3058\u3066\u5229\u7528\u3055\u308c\u7b2c\u4e09\u8005\u304c\u901a\u884c\u3059\u308b\u3053\u3068\u3092\u53d7\u5fcd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<li>\u9053\u8def\u5185\u5efa\u7bc9\u306e\u5236\u9650\u306b\u3088\u308a\u3001\u901a\u884c\u3092\u59a8\u5bb3\u3059\u308b\u884c\u70ba\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_44\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c44\u6761<\/a>\uff09\u3002<\/li>\n<li>\u79c1\u9053\u306e\u5ec3\u6b62\u307e\u305f\u306f\u5909\u66f4\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u3053\u3068\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_45\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c45\u6761<\/a>\uff09\u3002<\/li>\n<\/ul>\n<h2><span id=\"3\">3.\u79c1\u9053\u8a55\u4fa1\u306e\u4f8b\u5916<\/span><\/h2>\n<p>\u300c<a href=\"#1\">1.\u79c1\u9053\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a>\u300d\u3067\u306f\u3001\u901a\u308a\u629c\u3051\u3067\u304d\u308b\u79c1\u9053\u306f\u8a55\u4fa1\u305b\u305a\u3001\u884c\u304d\u6b62\u307e\u308a\u306e\u79c1\u9053\u306f\u901a\u5e38\u306e\u4fa1\u984d\u306e30\uff05\u3067\u8a55\u4fa1\u3059\u308b\u3068\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u901a\u308a\u629c\u3051\u3067\u304d\u308b\u79c1\u9053\u3067\u3082\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3084\u3001\u884c\u304d\u6b62\u307e\u308a\u306e\u79c1\u9053\u3067\u3082\u8a55\u4fa1\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u8a55\u4fa1\u5bfe\u8c61\u306b\u306a\u308b\u901a\u308a\u629c\u3051\u79c1\u9053<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku4_C.jpg\"><\/p>\n<p>\u4e0a\u306e\u56f3\u306b\u793a\u3059\u79c1\u9053\u306f\u516c\u9053\u304b\u3089\u516c\u9053\u3078\u901a\u308a\u629c\u3051\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u901a\u884c\u3059\u308b\u306e\u306f\u79c1\u9053\u306b\u96a3\u63a5\u3059\u308b\u5b85\u5730\u306e\u4f4f\u6c11\u306b\u9650\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u79c1\u9053\u306f\u3001<b class=\"yellow-line\">\u79c1\u9053\u3067\u306a\u3044\u5834\u5408\u306e\u4fa1\u984d\u306e30\uff05\u76f8\u5f53\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059<\/b>\u3002<\/p>\n<h3><span id=\"3-2\">3-2.\u8a55\u4fa1\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u884c\u304d\u6b62\u307e\u308a\u79c1\u9053<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku4_B.jpg\"><\/p>\n<p>\u79c1\u9053\u304c\u901a\u308a\u629c\u3051\u3067\u304d\u308b\u304b\u884c\u304d\u6b62\u307e\u308a\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u5224\u65ad\u306f\u3001\u3042\u304f\u307e\u3067\u79c1\u9053\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u5224\u65ad\u6750\u6599\u306e\u4e00\u3064\u306b\u904e\u304e\u307e\u305b\u3093\u3002<\/p>\n<p>\u884c\u304d\u6b62\u307e\u308a\u306e\u79c1\u9053\u3067\u3042\u3063\u3066\u3082\u3001\u516c\u5171\u65bd\u8a2d\u3084\u5546\u5e97\u8857\u3001\u30d0\u30b9\u306e\u505c\u7559\u6240\u306a\u3069\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u4eba\u304c\u901a\u884c\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u79c1\u9053\u306f\u3001<b class=\"yellow-line\">\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u307e\u305b\u3093<\/b>\u3002<\/p>\n<h2><span id=\"4\">4.\u8def\u7dda\u4fa1\u5730\u57df\u30fb\u500d\u7387\u5730\u57df\u306e\u79c1\u9053\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u79c1\u9053\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4622.htm\" rel=\"noopener noreferrer\" target=\"_blank\">No.4622\u2003\u79c1\u9053\u306e\u8a55\u4fa1<\/a><\/p>\n<h3><span id=\"4-1\">4-1.\u8def\u7dda\u4fa1\u5730\u57df\u306b\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u8def\u7dda\u4fa1\u5730\u57df\u306b\u3042\u308b\u79c1\u9053\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6b63\u9762\u8def\u7dda\u4fa1\u3092\u3082\u3068\u306b\u6b21\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em; font-weight: bold;\">\n<li>\u79c1\u9053\u306e\u8a55\u4fa1\u984d\uff1d\u6b63\u9762\u8def\u7dda\u4fa1\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u00d7\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u00d7\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u00d730\uff05\u00d7\u5730\u7a4d<\/li>\n<\/ul>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u79c1\u9053\u306b\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u3082\u3068\u306b\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em; font-weight: bold;\">\n<li>\u79c1\u9053\u306e\u8a55\u4fa1\u984d\uff1d\u7279\u5b9a\u8def\u7dda\u4fa1\u00d730\uff05\u00d7\u5730\u7a4d<\/li>\n<\/ul>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3057\u3066\u8a2d\u5b9a\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"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\/street-value-1010\">\u7279\u5b9a\u8def\u7dda\u4fa1\u3068\u306f\uff1f\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u6761\u4ef6\u3068\u305d\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/a><\/p>\n<h3><span id=\"4-2\">4-2.\u500d\u7387\u5730\u57df\u306b\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u500d\u7387\u5730\u57df\u306b\u3042\u308b\u79c1\u9053\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306f\u3001\u79c1\u9053\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u6240\u5b9a\u306e\u500d\u7387\u3092\u304b\u3051\u3066\u6c42\u3081\u305f\u91d1\u984d\u306b30\uff05\u3092\u304b\u3051\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em; font-weight: bold;\">\n<li>\u79c1\u9053\u306e\u8a55\u4fa1\u984d\uff1d\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387\u00d730\uff05<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u79c1\u9053\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u79c1\u9053\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u79c1\u9053\u304c\u79c1\u9053\u3067\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u3068\u304d\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u8a55\u5b9a\u3057\u3001\u305d\u306e\u91d1\u984d\u306b\u6240\u5b9a\u306e\u500d\u7387\u3092\u304b\u3051\u3066\u6c42\u3081\u305f\u91d1\u984d\u306b30\uff05\u3092\u304b\u3051\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em; font-weight: bold;\">\n<li>\u79c1\u9053\u306e\u8a55\u4fa1\u984d\uff1d\u79c1\u9053\u3067\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u5b9a\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387\u00d730\uff05<\/li>\n<\/ul>\n<h2><span id=\"5\">5.\u79c1\u9053\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b<\/span><\/h2>\n<p>\u7d9a\u3044\u3066\u3001\u8a2d\u4f8b\u3092\u3082\u3068\u306b\u3001\u79c1\u9053\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n    <b>\u3010\u8a2d\u4f8b\u3011<\/b><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306f\u8a55\u4fa1\u5bfe\u8c61\u5730A\uff5eE\uff08\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u6240\u5728\uff09\u3092\u3059\u3079\u3066\u6240\u6709\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u5b85\u5730A\uff08\u5730\u7a4d150\u33a1\uff09\u3068\u5b85\u5730D\uff08\u5730\u7a4d150\u33a1\uff09\u306f\u81ea\u7528\u5730\u3068\u3057\u3066\u5229\u7528\u3057\u3001\u5b85\u5730B\uff08\u5730\u7a4d150\u33a1\uff09\u306f\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u3002<br \/>\n    C\u306f\u884c\u304d\u6b62\u307e\u308a\u3068\u306a\u3063\u3066\u3044\u308b\u79c1\u9053\uff08\u5730\u7a4d80\u33a1\uff09\u3067\u3001E\u306f\u516c\u9053\u3068\u3064\u306a\u304c\u308a\u8ab0\u3067\u3082\u901a\u308a\u629c\u3051\u304c\u53ef\u80fd\u306a\u79c1\u9053\u3067\u3042\u308b\u3002<\/p>\n<p>\u516c\u9053\u3068\u79c1\u9053E\u306e\u8def\u7dda\u4fa1\u3001\u79c1\u9053C\u306e\u7279\u5b9a\u8def\u7dda\u4fa1\u3001\u501f\u5730\u6a29\u5272\u5408\u306f\u3001\u4e0b\u306e\u56f3\u306b\u793a\u3059\u3068\u304a\u308a\u3002<br \/>\n    \uff08\u8def\u7dda\u4fa1\u306e\u6570\u5024\u306f\u5343\u5186\u5358\u4f4d\u3067\u3042\u308a\u3001\u8def\u7dda\u4fa1\u306e\u6570\u5024\u306e\u6a2a\u306e\u300cD\u300d\u306f\u501f\u5730\u6a29\u5272\u5408\u304c60\uff05\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\uff09\u3002<\/p>\n<p>    \u306a\u304a\u3001\u3059\u3079\u3066\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306e\u63a5\u9053\u7fa9\u52d9\u306f\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/607_4.png\" alt=\"\" width=\"500\" height=\"400\" class=\"alignnone size-full wp-image-6605\" \/><\/p>\n<\/div>\n<h3><span id=\"5-1A\">5-1.\u516c\u9053\u306b\u63a5\u3059\u308b\u81ea\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u5b85\u5730A\uff09<\/span><\/h3>\n<p>\u5b85\u5730A\uff08\u5730\u7a4d150\u33a1\uff09\u306b\u3064\u3044\u3066\u6b63\u9762\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u304c300\u5343\u5186\u3001\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u304c1.00\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u6b63\u9762\u8def\u7dda\u4fa1300\u5343\u5186\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u73871.00\u00d7\u5730\u7a4d150\u33a1\uff1d<b>45,000\u5343\u5186<\/b><\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u5b85\u5730A\u306f\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u4ed8\u3051\u3089\u308c\u305f\u79c1\u9053C\u306b\u63a5\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u4f7f\u3063\u3066\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4621.htm\" rel=\"noopener noreferrer\" target=\"_blank\">No.4621\u2003\u79c1\u9053\u306b\u6cbf\u63a5\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a><\/p>\n<h3><span id=\"5-2B\">5-2.\u79c1\u9053\u306b\u63a5\u3059\u308b\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u5b85\u5730B\uff09<\/span><\/h3>\n<p>\u5b85\u5730B\uff08\u5730\u7a4d150\u33a1\uff09\u306b\u3064\u3044\u3066\u79c1\u9053\u306e\u7279\u5b9a\u8def\u7dda\u4fa1\u304c200\u5343\u5186\u3001\u501f\u5730\u6a29\u5272\u5408\u304c60\uff05\u3001\u501f\u5bb6\u6a29\u5272\u5408\u304c30\uff05\u3001\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u304c1.00\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u7279\u5b9a\u8def\u7dda\u4fa1200\u5343\u5186\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u73871.00\u00d7\u5730\u7a4d150\u33a1\uff1d\u81ea\u7528\u5730\u4fa1\u683c30,000\u5343\u5186<\/li>\n<li>\u81ea\u7528\u5730\u4fa1\u683c30,000\u5343\u5186\u00d7\uff081\u2010\u501f\u5730\u6a29\u5272\u540860\uff05\u00d7\u501f\u5bb6\u6a29\u5272\u540830\uff05\uff09\uff1d<b>24,600\u5343\u5186<\/b><\/li>\n<\/ul>\n<h3><span id=\"5-3C\">5-3.\u884c\u304d\u6b62\u307e\u308a\u79c1\u9053C\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/span><\/h3>\n<p>\u79c1\u9053C\uff08\u5730\u7a4d80\u33a1\uff09\u306f\u884c\u304d\u6b62\u307e\u308a\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u79c1\u9053\u3067\u306a\u3044\u5834\u5408\u306e\u8a55\u4fa1\u984d\u306b30\uff05\u3092\u304b\u3051\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u306f1.00\u3001\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u306f0.94\u3001\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u306f0.92\u3068\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u501f\u5730\u6a29\u5272\u5408\u306f60\uff05\u3001\u501f\u5bb6\u6a29\u5272\u5408\u306f30\uff05\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u79c1\u9053C\u306b\u306f\u7279\u5b9a\u8def\u7dda\u4fa1\uff08200\u5343\u5186\uff09\u304c\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001(1)\u6b63\u9762\u8def\u7dda\u4fa1\u304b\u3089\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u3068(2)\u7279\u5b9a\u8def\u7dda\u4fa1\u304b\u3089\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u3092\u6bd4\u8f03\u3057\u3066\u5c0f\u3055\u3044\u65b9\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\n        (1)\u6b63\u9762\u8def\u7dda\u4fa1\u304b\u3089\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\uff1a<br \/>\n        \u6b63\u9762\u8def\u7dda\u4fa1300\u5343\u5186\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u73871.00\u00d7\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u73870.94\u00d7\u5965\u884c\u9577\u5927\u88dc\u6b63\u73870.92\u00d70.3\u00d7\u5730\u7a4d80\u33a1\uff1d<b>6,226.56\u5343\u5186<\/b>\n    <\/li>\n<li>\n        (2)\u7279\u5b9a\u8def\u7dda\u4fa1\u304b\u3089\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\uff1a<br \/>\n        \u7279\u5b9a\u8def\u7dda\u4fa1200\u5343\u5186\u00d70.3\u00d7\u5730\u7a4d80\u33a1\uff1d<b>4,800\u5343\u5186<\/b>\n    <\/li>\n<li>(1)\u3000\uff1e\u3000(2) \u3088\u308a\u3001\u79c1\u9053\u306e\u8a55\u4fa1\u984d\u306f<b>4,800\u5343\u5186<\/b><\/li>\n<li>\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3067\u3042\u308b\u5b85\u5730B\u306b\u901a\u3058\u308b\u79c1\u9053\u3067\u3042\u308b\u305f\u3081\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u6e96\u3058\u3066\u8a55\u4fa1\uff1a<br \/>\n        4,800\u5343\u5186\u00d7\uff081-\u501f\u5730\u6a29\u5272\u540860\uff05\u00d7\u501f\u5bb6\u6a29\u5272\u540830\uff05\uff09\uff1d<b>3,936\u5343\u5186<\/b><\/li>\n<\/ul>\n<h3><span id=\"5-4D\">5-4.\u901a\u308a\u629c\u3051\u53ef\u80fd\u306a\u79c1\u9053\u306b\u63a5\u3059\u308b\u81ea\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d(\u5b85\u5730D)<\/span><\/h3>\n<p>\u5b85\u5730D\uff08\u5730\u7a4d150\u33a1\uff09\u306b\u3064\u3044\u3066\u6b63\u9762\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u304c300\u5343\u5186\u3001\u5074\u65b9\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u304c200\u5343\u5186\u3001\u6b63\u9762\u8def\u7dda\u304b\u3089\u306e\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u304c1.00\u3067\u3042\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u5074\u65b9\u8def\u7dda\uff08\u79c1\u9053E\uff09\u306b\u306f\u8def\u7dda\u4fa1\u304c\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5074\u65b9\u8def\u7dda\u304b\u3089\u306e\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u306f1.00\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u306f0.03\u3067\u3042\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u5b85\u5730D\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\n        1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\uff1a<br \/>\n        \u6b63\u9762\u8def\u7dda\u4fa1300\u5343\u5186\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u73871.00\uff0b\u5074\u65b9\u8def\u7dda\u4fa1200\u5343\u5186\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u73871.00\u00d7\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u73870.03\uff1d306\u5343\u5186\n    <\/li>\n<li>\n        1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d306\u5343\u5186\u00d7\u5730\u7a4d150\u33a1\uff1d<b>45,900\u5343\u5186<\/b>\n    <\/li>\n<\/ul>\n<h3><span id=\"5-5E\">5-5.\u901a\u308a\u629c\u3051\u53ef\u80fd\u306a\u79c1\u9053E\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/span><\/h3>\n<p>\u79c1\u9053E\u306f\u901a\u308a\u629c\u3051\u304c\u53ef\u80fd\u3067\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u4eba\u304c\u901a\u884c\u3059\u308b\u305f\u3081\u3001<b class=\"yellow-line\">0\u5186<\/b>\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"6\">6.\u79c1\u9053\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u70b9\u3068\u306f<\/span><\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u79c1\u9053\u306e\u8a55\u4fa1\u3092\u3059\u308b\u3068\u304d\u306b\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-1\">6-1.\u79c1\u9053\u3092\u8907\u6570\u306e\u6240\u6709\u8005\u3067\u5171\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/h3>\n<p>\u884c\u304d\u6b62\u307e\u308a\u306e\u79c1\u9053\u306f\u3001\u96a3\u63a5\u3059\u308b\u8907\u6570\u306e\u5b85\u5730\u306e\u6240\u6709\u8005\u3067\u5171\u6709\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u6240\u6709\u306e\u5f62\u614b\u306f\u3001\u5171\u6709\u6301\u5206\u3092\u5b9a\u3081\u308b\u307b\u304b\u5206\u7b46\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001\u8907\u6570\u306e\u6240\u6709\u8005\u3067\u5171\u6709\u3059\u308b\u79c1\u9053\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u4ed6\u4eba\u304c\u6240\u6709\u3059\u308b\u90e8\u5206\u3082\u542b\u3081\u3066\u4e00\u4f53\u3067\u8a55\u4fa1\u3057\u305f\u3046\u3048\u3067\u3001\u6301\u5206\u3084\u5730\u7a4d\u306a\u3069\u3067\u6309\u5206\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-2\">6-2.\u79c1\u9053\u306b\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b<\/span><\/h3>\n<p>\u5b85\u5730\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3068\u304d\u3001\u305d\u306e\u5b85\u5730\u306e\u5229\u7528\u3084\u7dad\u6301\u306b\u6b20\u304b\u305b\u306a\u3044\u79c1\u9053\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u79c1\u9053\u306b\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/10\/02.htm\" rel=\"noopener noreferrer\" target=\"_blank\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u79c1\u9053<\/a><\/p>\n<h3><span id=\"6-3\">6-3.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u975e\u8ab2\u7a0e\u3067\u3082\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/span><\/h3>\n<p>\u79c1\u9053\u306f\u3001\u300c\u516c\u8846\u7528\u9053\u8def\u300d\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u884c\u304d\u6b62\u307e\u308a\u306e\u79c1\u9053\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"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\/public-roads-1273\" class=\"broken_link\" 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href=\"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\/driveway-1088\">\u79c1\u9053\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u8cb8\u5b85\u5730\u8a55\u4fa1\u304c\u53ef\u80fd\u306a\u5834\u5408<\/a>\n<\/p>\n<h3><span id=\"6-5\">6-5.\u6b69\u9053\u72b6\u7a7a\u5730\u304c\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/607_5.png\" alt=\"\" width=\"500\" height=\"400\" class=\"alignnone size-full wp-image-6604\" 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target=\"_blank\">\u6b69\u9053\u72b6\u7a7a\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a><\/p>\n<p>\n    \u6b69\u9053\u72b6\u7a7a\u5730\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n    <a href=\"https:\/\/chester-tax.com\/research\/15607.html\">\uff5e\u6b69\u9053\u72b6\u7a7a\u5730\u3068\u516c\u958b\u7a7a\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\uff5e<\/a>\n<\/p>\n<h2><span id=\"7\">7.\u307e\u3068\u3081<\/span><\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u79c1\u9053\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u901a\u308a\u629c\u3051\u3067\u304d\u308b\u79c1\u9053\u306f\u4fa1\u984d\u3092\u8a55\u4fa1\u305b\u305a\u3001\u884c\u304d\u6b62\u307e\u308a\u306e\u79c1\u9053\u306f\u79c1\u9053\u3067\u306a\u3044\u5834\u5408\u306e\u4fa1\u984d\u306e30\uff05\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u516c\u5171\u65bd\u8a2d\u306b\u3064\u306a\u304c\u308b\u79c1\u9053\u3084\u3001\u4f4f\u5b85\u5730\u5185\u3092\u8fc2\u56de\u3059\u308b\u5f62\u72b6\u306e\u79c1\u9053\u3067\u306f\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u304a\u56f0\u308a\u306e\u65b9\u306f\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306f\u3001\u5e74\u9593\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u4ef6\u6570\u304c3,000\u4ef6\u3092\u8d85\u3048\u3001\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u5b9f\u7e3e\u3092\u8a87\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u6b20\u304b\u305b\u306a\u3044\u571f\u5730\u8a55\u4fa1\u306b\u3082\u6df1\u304f\u7cbe\u901a\u3057\u3066\u304a\u308a\u3001\u79c1\u9053\u306e\u8a55\u4fa1\u306e\u3042\u3089\u3086\u308b\u3054\u76f8\u8ac7\u306b\u304a\u5fdc\u3048\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/chester-tax.com\/recommend.html\">\u540c\u696d\u8005\u306e\u7a0e\u7406\u58eb\u306e\u5148\u751f\u304b\u3089\u9078\u3070\u308c\u308b\u7406\u7531\u306f\u3053\u3061\u3089 \u203a\u203a<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5b85\u5730\u306b\u3064\u306a\u304c\u308b\u79c1\u9053\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3067\u8a55\u4fa1\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u79c1\u9053\u306e\u8a55\u4fa1\u306b\u306f\u3044\u304f\u3064\u304b\u65b9\u6cd5\u304c\u3042\u308a\u3001\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u304b\u5224\u65ad\u306b\u8ff7\u3046\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002 \u3053\u3053\u3067\u306f\u3001\u79c1\u9053\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u8a08\u7b97\u4f8b\u3068\u3068\u3082\u306b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u3042 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