{"id":6561,"date":"2023-12-01T09:00:43","date_gmt":"2023-12-01T00:00:43","guid":{"rendered":"https:\/\/zeirishic.com\/content\/?p=6561"},"modified":"2026-03-26T13:20:18","modified_gmt":"2026-03-26T04:20:18","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e5%9f%ba%e7%a4%8e%e6%8e%a7%e9%99%a4%e3%81%a8%e3%81%af%ef%bc%9f%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%82%84%e6%b3%95%e5%ae%9a%e7%9b%b8%e7%b6%9a%e4%ba%ba%e3%81%ab","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/basic_deduction_for_inheritance_tax","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-6564\" src=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image3-13.png\" alt=\"\" width=\"640\" height=\"427\" 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id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f<\/a><\/li><li><a href=\"#i-2\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><ul><li><a href=\"#i-3\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u7b97\u51fa\u3059\u308b<\/a><\/li><li><a href=\"#i-4\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3057\u300c\u76f8\u7d9a\u7a0e\u7dcf\u984d\u300d\u3092\u7b97\u51fa\u3059\u308b<\/a><\/li><li><a href=\"#i-5\">\u76f8\u7d9a\u7a0e\u7dcf\u984d\u3092\u5b9f\u969b\u306e\u76f8\u7d9a\u306e\u5272\u5408\u3067\u6309\u5206\u3057\u300c\u5404\u76f8\u7d9a\u4eba\u306e\u7d0d\u7a0e\u984d\u300d\u3092\u7b97\u51fa\u3059\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#i-6\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f<\/a><ul><li><a href=\"#i-7\">\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#i-8\">\u76f8\u7d9a\u4eba\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/a><\/li><\/ul><\/li><li><a href=\"#i-9\">\u76f8\u7d9a\u7a0e\u306b\u9069\u7528\u3067\u304d\u308b\u307b\u304b\u306e\u63a7\u9664<\/a><\/li><li><a href=\"#i-10\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f<\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-6565\" src=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image4-13.png\" alt=\"\" width=\"640\" height=\"426\" srcset=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image4-13.png 640w, https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image4-13-300x200.png 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><br \/>\n<span style=\"background-color: 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id=\"i-2\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-6566\" src=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image2-13.png\" alt=\"\" width=\"640\" height=\"426\" srcset=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image2-13.png 640w, https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image2-13-300x200.png 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><br 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_5.htm\">\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3068\u304d<\/a>\u300d<\/p>\n<p>\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306f\u3001\u76f8\u7d9a\u3084\u907a\u8d08\u3067\u5f97\u305f\u8ca1\u7523\u304b\u3089\u7dcf\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u5272\u308a\u51fa\u3057\u305f\u907a\u7523\u306e\u7dcf\u984d\u306b<span style=\"background-color: #ffff99;\"><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3084\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u6301\u3061\u623b\u3057\u304c\u3042\u308c\u3070\u52a0\u7b97\u3059\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u305d\u306e\u5f8c\u3001<span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_5.htm\">\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3068\u304d<\/a>\u300d<\/p>\n<p>\u8ca1\u7523\u3068\u306a\u308b\u907a\u7523\u306e\u7dcf\u984d\u306b\u306f\u3001\u9810\u8caf\u91d1\u3084\u73fe\u91d1\u306e\u307b\u304b\u306b\u3001\u8cb4\u91d1\u5c5e\u3084\u81ea\u52d5\u8eca\u3001\u682a\u5f0f\u306a\u3069\u306e\u52d5\u7523\u3084\u4e0d\u52d5\u7523\u7b49\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u8ca1\u7523\u3068\u3057\u3066\u4fa1\u5024\u304c\u3042\u308b\u3082\u306e\u306f\u5168\u3066\u907a\u7523\u306b\u542b\u307e\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u57fa\u790e\u63a7\u9664\u306f\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-6568\" src=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image8-12.png\" alt=\"\" width=\"601\" height=\"63\" srcset=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image8-12.png 601w, https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image8-12-300x31.png 300w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><br \/>\n\u305f\u3068\u3048\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c2\u4eba\u306e\u5834\u5408\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u30013,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186\u00d72\uff09\uff1d4,200\u4e07\u5186\u3067\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c4\u4eba\u306e\u5834\u5408\u306f\u30015,400\u4e07\u5186\uff083,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186\u00d74\uff09\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u5897\u3048\u308b\u3053\u3068\u3067\u3001<span style=\"background-color: #ffff99;\"><strong>\u57fa\u790e\u63a7\u9664\u984d\u306f\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"background-color: 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id=\"i-4\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3057\u300c\u76f8\u7d9a\u7a0e\u7dcf\u984d\u300d\u3092\u7b97\u51fa\u3059\u308b<\/span><\/h3>\n<p>\u6b21\u306b\u300c\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u300d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\uff08\u3042\u3093\u3076\u3093\uff09\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u4f9b2\u4eba\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u914d\u5076\u8005\u304c\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306e2\u5206\u306e1\u3001\u5b50\u4f9b\u306f\u305d\u308c\u305e\u308c4\u5206\u306e1\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u307b\u3069\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: 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\/>\n\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_5.htm\">\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3068\u304d<\/a>\u300d<\/p>\n<h3><span id=\"i-5\">\u76f8\u7d9a\u7a0e\u7dcf\u984d\u3092\u5b9f\u969b\u306e\u76f8\u7d9a\u306e\u5272\u5408\u3067\u6309\u5206\u3057\u300c\u5404\u76f8\u7d9a\u4eba\u306e\u7d0d\u7a0e\u984d\u300d\u3092\u7b97\u51fa\u3059\u308b<\/span><\/h3>\n<p>\u6b21\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u300c\u5b9f\u969b\u306e\u76f8\u7d9a\u306e\u5272\u5408\u300d\u3067\u6309\u5206\u3057\u307e\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u307e\u307e\u5206\u914d\u3059\u308b\u304b\u3001\u3082\u3057\u304f\u306f\u3001\u907a\u8a00\u66f8\u3084\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u3088\u308a\u76f8\u7d9a\u8ca1\u7523\u306e\u5206\u914d\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u7a0e\u3067\u306f\u300c<span style=\"background-color: 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id=\"i-7\">\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/span><\/h3>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u3068\u88ab\u76f8\u7d9a\u4eba\u306e\u8840\u65cf\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306f\u3001\u76f8\u7d9a\u6b20\u683c\u306b\u8a72\u5f53\u3057\u306a\u3044\u9650\u308a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u8840\u65cf\u306f\u3001\u5b50\u4f9b\u30fb\u7236\u6bcd\u30fb\u5144\u5f1f\u59c9\u59b9\u306e\u9806\u3067\u7b2c1\uff5e3\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 1px solid #000; padding: 20px 10px 0px; margin-bottom: 20px;\">\u30fb\u7b2c1\u9806\u4f4d\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u4f9b<br 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style=\"background-color: #ffff99;\"><strong>\u914d\u5076\u8005\u3068\u5b50\u4f9b\u306e\u5408\u8a08\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067\u914d\u5076\u8005\u30681\u4eba\u306e\u5b50\u4f9b\u304c\u3044\u308b\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f2\u4eba\u3067\u3059\u3002<\/p>\n<h4>\u5b50\u4f9b\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\uff08\u5b6b\u30fb\u3072\u5b6b\uff09<\/h4>\n<p>\u5b50\u4f9b\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u3068\u304d\u306f\u3001<span style=\"background-color: 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style=\"background-color: #ffff99;\"><strong>\u76f8\u7d9a\u7a0e\u3092\u4e0d\u5f53\u306b\u6e1b\u3089\u3059\u76ee\u7684\u3067\u990a\u5b50\u3092\u53d7\u3051\u5165\u308c\u305f\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u30b1\u30fc\u30b9\u3067\u3082\u990a\u5b50\u306e\u6570\u306b\u542b\u3081\u3089\u308c\u305b\u3093\u3002<\/strong><\/span><\/p>\n<h3><span id=\"i-8\">\u76f8\u7d9a\u4eba\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/span><\/h3>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3092\u300c3\u3064\u300d\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5a5a\u59fb\u306e\u95a2\u4fc2\u304c\u306a\u3044\u5834\u5408<\/h4>\n<p><span style=\"background-color: 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#ffff99;\"><strong>\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u3066\u3082\u57fa\u790e\u63a7\u9664\u306e\u8a08\u7b97\u4e0a\u3067\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u300d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u65b9\u304c\u81ea\u5206\u306e\u610f\u601d\u3067\u76f8\u7d9a\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><strong>\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u610f\u601d\u3068\u306f\u7121\u95a2\u4fc2\u3067\u3042\u308b\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u306e\u8a08\u7b97\u4e0a\u306f\u6e1b\u6570\u3057\u306a\u3044\u306e\u3067\u3059\u3002<\/strong><\/span><\/p>\n<h2><span id=\"i-9\">\u76f8\u7d9a\u7a0e\u306b\u9069\u7528\u3067\u304d\u308b\u307b\u304b\u306e\u63a7\u9664<\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-6571\" src=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image7-15.png\" alt=\"\" width=\"640\" height=\"420\" srcset=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image7-15.png 640w, https:\/\/zeirishic.com\/content\/wp-content\/uploads\/image7-15-300x197.png 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><br 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