{"id":1382,"date":"2022-05-26T01:56:26","date_gmt":"2022-05-25T16:56:26","guid":{"rendered":"https:\/\/enman-souzoku.co.jp\/media\/?p=1382"},"modified":"2026-03-06T05:42:41","modified_gmt":"2026-03-05T20:42:41","slug":"inheritance-tax-valuation","status":"publish","type":"post","link":"https:\/\/enman-souzoku.co.jp\/media\/inheritance\/inheritance-tax-valuation\/","title":{"rendered":"\u5efa\u7269\u30fb\u5bb6\u5c4b\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u6e1b\u984d\u65b9\u6cd5\u3092\u89e3\u8aac\uff01\ufffc"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\uff1f\u76f8\u7d9a\u3057\u305f\u5efa\u7269\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u8a55\u4fa1\u3057\u305f\u3082\u306e\u3067\u3059<\/h2>\n\n\n\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" 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style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" 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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/01.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/01.htm<\/a>\u300d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u7528\u3044\u3066\u51fa\u3059\uff1f\u5efa\u7269\u5225\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u5404\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u3053\u3061\u3089\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6545\u4eba\u306e\u5bb6\u5c4b\u3092\u76f8\u7d9a<\/h3>\n\n\n\n<p><span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" 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class=\"sme-highlighter\">\u6545\u4eba\u306e\u5efa\u7bc9\u4e2d\u3060\u3063\u305f\u5bb6\u5c4b\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001\u5bb6\u5c4b\u306e\u8cbb\u7528\u73fe\u4fa1\u306e70%\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u8cbb\u7528\u73fe\u4fa1\u3068\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u3067\u3042\u308b\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u5efa\u7bc9\u8cbb\u7528\u306e\u984d\u3092\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u306e\u4fa1\u984d\u306b\u5f15\u304d\u76f4\u3057\u305f\u91d1\u984d\u3067\u3059\u3002\u8cbb\u7528\u73fe\u4fa1\u306f\u5efa\u7bc9\u696d\u8005\u304c\u898b\u7a4d\u308a\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u898b\u7a4d\u3082\u3089\u308c\u305f\u8cbb\u7528\u73fe\u4fa1\u304c3,000\u4e07\u5186\u3067\u3042\u3063\u305f\u306a\u3089\u3070<\/p>\n\n\n\n<p>3,000\u4e07\u5186\u00d770%\uff1d2,100\u4e07\u5186<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f2,100\u4e07\u5186\u3067\u3059\u3002\u306a\u304a\u3001\u4ea1\u304f\u306a\u308b\u524d\u306b\u6255\u3044\u8fbc\u3093\u3060\u91d1\u984d\u306e\u5dee\u984d\u3067\u3001\u6b21\u306e\u3088\u3046\u306b\u76f8\u7d9a\u8ca1\u7523\u304c\u5897\u6e1b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>(1)\u65e2\u306b\u6255\u3044\u8fbc\u3093\u3060\u91d1\u984d\u304c\u8cbb\u7528\u73fe\u4fa1\u3088\u308a\u591a\u3044\u5834\u5408<\/p>\n\n\n\n<p>\u6545\u4eba\u304b\u3089\u5de5\u4e8b\u4ee3\u91d1\u3068\u3057\u3066\u8cbb\u7528\u73fe\u4fa1\u3092\u4e0a\u56de\u308b\u91d1\u984d\u306e2,700\u4e07\u5186\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u306f<\/p>\n\n\n\n<p>2,700\u4e07\u5186\uff0d2,100\u4e07\u5186\uff1d\u524d\u6e21\u91d1600\u4e07\u5186<\/p>\n\n\n\n<p>\u524d\u6e21\u91d1600\u4e07\u5186\u5206\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>(2)\u65e2\u306b\u6255\u3044\u8fbc\u3093\u3060\u91d1\u984d\u304c\u8cbb\u7528\u73fe\u4fa1\u3088\u308a\u5c11\u306a\u3044\u5834\u5408<\/p>\n\n\n\n<p>\u6545\u4eba\u304b\u3089\u5de5\u4e8b\u4ee3\u91d1\u3068\u3057\u3066\u8cbb\u7528\u73fe\u4fa1\u3092\u4e0b\u56de\u308b\u91d1\u984d\u306e1,100\u4e07\u5186\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u306f<\/p>\n\n\n\n<p>1,100\u4e07\u5186\uff0d2,100\u4e07\u5186\uff1d\u672a\u6255\u91d11,000\u4e07\u5186<\/p>\n\n\n\n<p>\u672a\u6255\u91d11,000\u4e07\u5186\u5206\u3092\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.4 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class=\"wp-block-list\">\n<li><strong>\u7bc9\u5e74\u6570<\/strong>\uff1a\u65b0\u3057\u3044\u307b\u3069\u8a55\u4fa1\u984d\u304c\u4e0a\u304c\u308a\u3084\u3059\u3044<\/li>\n\n\n\n<li><strong>\u7dcf\u968e\u6570<\/strong>\uff1a\u9ad8\u5c64\u3067\u3042\u308b\u307b\u3069\u4e0a\u304c\u308a\u3084\u3059\u3044<\/li>\n\n\n\n<li><strong>\u6240\u5728\u968e<\/strong>\uff1a\u81ea\u5206\u306e\u90e8\u5c4b\u304c\u4e0a\u306e\u968e\u3067\u3042\u308b\u307b\u3069\u4e0a\u304c\u308a\u3084\u3059\u3044<\/li>\n\n\n\n<li><strong>\u6577\u5730\u6301\u5206\u72ed\u5c0f\u5ea6<\/strong>\uff1a\u571f\u5730\u6301\u3061\u5206\u304c\u6975\u7aef\u306b\u5c11\u306a\u3044\u307b\u3069\u4e0a\u304c\u308a\u3084\u3059\u3044<\/li>\n<\/ol>\n\n\n\n<p><strong>\u6ce8\u610f\u70b9\uff1a<\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u8a08\u7b97\u306f\u975e\u5e38\u306b\u8907\u96d1\u3067\u3001\u56fd\u7a0e\u5e81\u304c\u914d\u5e03\u3059\u308b\u5c02\u7528\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u6765\u306e\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d 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<strong>\u5c02\u7528\u660e\u7d30\u66f8\u306e\u4f5c\u6210<\/strong>\uff1a\u56fd\u7a0e\u5e81\u6307\u5b9a\u306e\u300c\u533a\u5206\u6240\u6709\u88dc\u6b63\u7387\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u6e96\u5099\u3057\u305f\u304b\uff1f<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u6e1b\u984d\u65b9\u6cd5\u3092\u89e3\u8aac\uff01<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"691\" src=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2022\/05\/shutterstock_2079307783-1.jpg\" alt=\"\" class=\"wp-image-1690\" srcset=\"https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2022\/05\/shutterstock_2079307783-1.jpg 1000w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2022\/05\/shutterstock_2079307783-1-300x207.jpg 300w, https:\/\/enman-souzoku.co.jp\/media\/wp-content\/uploads\/2022\/05\/shutterstock_2079307783-1-768x531.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u65b9\u3005\u306e\u4e2d\u306b\u306f\u3001\u3054\u81ea\u5206\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u3001\u76f8\u7d9a\u4eba\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u305f\u3044\u4eba\u3082\u591a\u3044\u306f\u305a\u3067\u3059\u3002<span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u3053\u3061\u3089\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u65b9\u6cd5\u30922\u3064\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5bb6\u5c4b\u3092\u7b2c\u4e09\u8005\u306b\u8cc3\u8cb8\u3059\u308b<\/h3>\n\n\n\n<p>\u3054\u81ea\u5206\u306e\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u3001\u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u5bb6\u5c4b\u306f\u7b2c\u4e09\u8005\u306b\u8cb8\u3059\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" 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style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%)\" 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href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/04\/12.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/04\/12.htm<\/a>\u300d<\/p>\n\n\n\n<h2 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