{"id":50225,"date":"2026-11-08T22:43:00","date_gmt":"2026-11-08T13:43:00","guid":{"rendered":"https:\/\/www.for-it.co.jp\/mediverse\/?p=50225"},"modified":"2026-11-06T18:45:18","modified_gmt":"2026-11-06T09:45:18","slug":"child-account-gift-tax","status":"publish","type":"post","link":"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/","title":{"rendered":"\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306e\u8d08\u4e0e\u7a0e\u306f\u30d0\u30ec\u308b\uff1f\u540d\u7fa9\u9810\u91d1\u306b\u306a\u308b\u6761\u4ef6\u3068\u89aa\u306e\u53e3\u5ea7\u306b\u79fb\u3059\u6271\u3044"},"content":{"rendered":"<dl class=\"entry__anywherePoint\">\n  <dt class=\"entry__anywherePoint--ttl h6 fw-bold\" style=\"background-color: #ea445e\">3\u884c\u8981\u7d04<\/dt>\n  <dd class=\"entry__anywherePoint--text\" style=\"border-color: 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class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%B9%B4110%E4%B8%87%E5%86%86%E4%BB%A5%E4%B8%8B%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%A8%E8%A8%98%E9%8C%B2%E3%81%AE%E6%AE%8B%E3%81%97%E6%96%B9\" title=\"\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u3068\u8a18\u9332\u306e\u6b8b\u3057\u65b9\">\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u3068\u8a18\u9332\u306e\u6b8b\u3057\u65b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%AD%A6%E8%B2%BB%E3%83%BB%E9%A4%8A%E8%82%B2%E8%B2%BB%E3%81%AE%E9%83%BD%E5%BA%A6%E6%89%95%E3%81%84\" title=\"\u5b66\u8cbb\u30fb\u990a\u80b2\u8cbb\u306e\u90fd\u5ea6\u6255\u3044\">\u5b66\u8cbb\u30fb\u990a\u80b2\u8cbb\u306e\u90fd\u5ea6\u6255\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E7%94%B3%E5%91%8A%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%AA%E5%B9%B4%E3%81%A8%E8%A8%88%E7%AE%97%E4%BE%8B\" title=\"\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5e74\u3068\u8a08\u7b97\u4f8b\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5e74\u3068\u8a08\u7b97\u4f8b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E3%81%BE%E3%81%A8%E3%81%BE%E3%81%A3%E3%81%9F%E9%A1%8D%E3%82%92%E9%9D%9E%E8%AA%B2%E7%A8%8E%E3%81%A7%E6%B8%A1%E3%81%9B%E3%82%8B%E7%89%B9%E4%BE%8B\" title=\"\u307e\u3068\u307e\u3063\u305f\u984d\u3092\u975e\u8ab2\u7a0e\u3067\u6e21\u305b\u308b\u7279\u4f8b\">\u307e\u3068\u307e\u3063\u305f\u984d\u3092\u975e\u8ab2\u7a0e\u3067\u6e21\u305b\u308b\u7279\u4f8b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%82%92%E8%A6%AA%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AB%E7%A7%BB%E3%81%99%E6%89%B1%E3%81%84\" title=\"\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3092\u89aa\u306e\u53e3\u5ea7\u306b\u79fb\u3059\u6271\u3044\">\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3092\u89aa\u306e\u53e3\u5ea7\u306b\u79fb\u3059\u6271\u3044<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%AD%90%E4%BE%9B%E3%81%AE%E8%B2%A1%E7%94%A3%E3%82%92%E8%A6%AA%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%B8%E7%A7%BB%E3%81%99%E5%A0%B4%E5%90%88\" title=\"\u5b50\u4f9b\u306e\u8ca1\u7523\u3092\u89aa\u306e\u53e3\u5ea7\u3078\u79fb\u3059\u5834\u5408\">\u5b50\u4f9b\u306e\u8ca1\u7523\u3092\u89aa\u306e\u53e3\u5ea7\u3078\u79fb\u3059\u5834\u5408<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E8%A6%AA%E3%81%8C%E8%B2%AF%E3%82%81%E3%81%9F%E3%81%8A%E9%87%91%E3%82%92%E8%A6%AA%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%B8%E6%88%BB%E3%81%99%E5%A0%B4%E5%90%88\" title=\"\u89aa\u304c\u8caf\u3081\u305f\u304a\u91d1\u3092\u89aa\u306e\u53e3\u5ea7\u3078\u623b\u3059\u5834\u5408\">\u89aa\u304c\u8caf\u3081\u305f\u304a\u91d1\u3092\u89aa\u306e\u53e3\u5ea7\u3078\u623b\u3059\u5834\u5408<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E8%A6%AA%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%A7%E5%AD%90%E4%BE%9B%E3%81%AE%E3%81%8A%E9%87%91%E3%82%92%E5%88%86%E3%81%91%E3%81%A6%E7%AE%A1%E7%90%86%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88\" title=\"\u89aa\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u5b50\u4f9b\u306e\u304a\u91d1\u3092\u5206\u3051\u3066\u7ba1\u7406\u3059\u308b\u5834\u5408\">\u89aa\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u5b50\u4f9b\u306e\u304a\u91d1\u3092\u5206\u3051\u3066\u7ba1\u7406\u3059\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E8%B2%AF%E9%87%91%E3%82%92%E6%B8%A1%E3%81%99%E3%81%A8%E3%81%8D%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E\" 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href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%B0%91%E3%81%97%E3%81%9A%E3%81%A4%E6%B8%A1%E3%81%99%E5%A0%B4%E5%90%88%E3%81%A8%E4%B8%80%E6%8B%AC%E3%81%A7%E6%B8%A1%E3%81%99%E5%A0%B4%E5%90%88%E3%81%AE%E9%81%95%E3%81%84\" title=\"\u5c11\u3057\u305a\u3064\u6e21\u3059\u5834\u5408\u3068\u4e00\u62ec\u3067\u6e21\u3059\u5834\u5408\u306e\u9055\u3044\">\u5c11\u3057\u305a\u3064\u6e21\u3059\u5834\u5408\u3068\u4e00\u62ec\u3067\u6e21\u3059\u5834\u5408\u306e\u9055\u3044<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%AD%90%E3%81%A9%E3%82%82%E3%81%AE%E3%81%8A%E9%87%91%E3%82%92%E5%88%86%E3%81%91%E3%81%A6%E6%8C%81%E3%81%A4%E6%96%B9%E6%B3%95\" title=\"\u5b50\u3069\u3082\u306e\u304a\u91d1\u3092\u5206\u3051\u3066\u6301\u3064\u65b9\u6cd5\">\u5b50\u3069\u3082\u306e\u304a\u91d1\u3092\u5206\u3051\u3066\u6301\u3064\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%AD%90%E3%81%A9%E3%82%82%E5%90%8D%E7%BE%A9%E3%81%AE%E8%A8%BC%E5%88%B8%E5%8F%A3%E5%BA%A7%E3%81%AB%E7%A7%BB%E3%81%99%E3%81%A8%E3%81%8D%E3%81%AE%E6%89%B1%E3%81%84\" title=\"\u5b50\u3069\u3082\u540d\u7fa9\u306e\u8a3c\u5238\u53e3\u5ea7\u306b\u79fb\u3059\u3068\u304d\u306e\u6271\u3044\">\u5b50\u3069\u3082\u540d\u7fa9\u306e\u8a3c\u5238\u53e3\u5ea7\u306b\u79fb\u3059\u3068\u304d\u306e\u6271\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E3%81%93%E3%81%A9%E3%82%82%E5%8F%A3%E5%BA%A7%E3%81%AE%E5%87%BA%E9%87%91%E5%85%88%E3%81%AE%E3%83%AB%E3%83%BC%E3%83%AB\" title=\"\u3053\u3069\u3082\u53e3\u5ea7\u306e\u51fa\u91d1\u5148\u306e\u30eb\u30fc\u30eb\">\u3053\u3069\u3082\u53e3\u5ea7\u306e\u51fa\u91d1\u5148\u306e\u30eb\u30fc\u30eb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%A8%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\" title=\"\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3068\u8d08\u4e0e\u7a0e\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\">\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3068\u8d08\u4e0e\u7a0e\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E8%A6%AA%E3%81%8C%E4%BD%9C%E3%81%A3%E3%81%9F%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AF%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E5%AF%BE%E8%B1%A1%EF%BC%9F\" title=\"\u89aa\u304c\u4f5c\u3063\u305f\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\uff1f\">\u89aa\u304c\u4f5c\u3063\u305f\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%AE%9A%E6%9C%9F%E9%A0%90%E9%87%91%E3%81%AB%E3%82%82%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%8B%EF%BC%9F\" title=\"\u5b50\u4f9b\u540d\u7fa9\u306e\u5b9a\u671f\u9810\u91d1\u306b\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f\">\u5b50\u4f9b\u540d\u7fa9\u306e\u5b9a\u671f\u9810\u91d1\u306b\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E7%94%B3%E5%91%8A%E6%BC%8F%E3%82%8C%E3%81%AF%E4%BD%95%E5%B9%B4%E3%81%95%E3%81%8B%E3%81%AE%E3%81%BC%E3%82%8B%EF%BC%9F\" title=\"\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u306f\u4f55\u5e74\u3055\u304b\u306e\u307c\u308b\uff1f\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u306f\u4f55\u5e74\u3055\u304b\u306e\u307c\u308b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E5%80%8B%E5%88%A5%E3%81%AE%E5%88%A4%E6%96%AD%E3%81%AF%E3%81%A9%E3%81%93%E3%81%AB%E7%9B%B8%E8%AB%87%E3%81%99%E3%82%8B%EF%BC%9F\" title=\"\u500b\u5225\u306e\u5224\u65ad\u306f\u3069\u3053\u306b\u76f8\u8ac7\u3059\u308b\uff1f\">\u500b\u5225\u306e\u5224\u65ad\u306f\u3069\u3053\u306b\u76f8\u8ac7\u3059\u308b\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/child-account-gift-tax\/#%E3%81%BE%E3%81%A8%E3%82%81\" title=\"\u307e\u3068\u3081\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E3%83%90%E3%83%AC%E3%82%8B%EF%BC%9F\"><\/span>\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306e\u8d08\u4e0e\u7a0e\u306f\u30d0\u30ec\u308b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u5165\u308c\u305f\u77ac\u9593\u306b\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3068\u6c7a\u307e\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5206\u304b\u308c\u76ee\u306f<b>\u305d\u306e\u304a\u91d1\u304c\u8ab0\u306e\u8ca1\u7523\u304b<\/b>\u3067\u3001\u89aa\u306e\u8ca1\u7523\u306a\u3089\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u3001\u5b50\u306e\u8ca1\u7523\u306a\u3089\u8d08\u4e0e\u7a0e\u306e\u8ad6\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3069\u3061\u3089\u306e\u5834\u5408\u3082\u3001\u7a0e\u52d9\u7f72\u306b\u306f\u5bb6\u65cf\u540d\u7fa9\u306e\u9810\u91d1\u3092\u78ba\u8a8d\u3059\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u308c\u3060\u3051\u306e\u5272\u5408\u3067\u898b\u3064\u304b\u308b\u304b\u3092\u793a\u3059\u516c\u8868\u30c7\u30fc\u30bf\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u8abf\u67fb\u306e\u4ef6\u6570\u3068\u4e8b\u4f8b\u306f\u56fd\u7a0e\u5e81\u304c\u6bce\u5e74\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%85%A5%E9%87%91%E3%81%97%E3%81%9F%E6%99%82%E7%82%B9%E3%81%A7%E3%81%AF%E8%AA%B2%E7%A8%8E%E3%81%8C%E6%B1%BA%E3%81%BE%E3%82%89%E3%81%AA%E3%81%84%E7%90%86%E7%94%B1\"><\/span>\u5165\u91d1\u3057\u305f\u6642\u70b9\u3067\u306f\u8ab2\u7a0e\u304c\u6c7a\u307e\u3089\u306a\u3044\u7406\u7531<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6c11\u6cd5549\u6761\u306f\u3001\u8d08\u4e0e\u3092\u300c\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304c\u3042\u308b\u8ca1\u7523\u3092\u7121\u511f\u3067\u76f8\u624b\u65b9\u306b\u4e0e\u3048\u308b\u610f\u601d\u3092\u8868\u793a\u3057\u3001\u76f8\u624b\u65b9\u304c\u53d7\u8afe\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u300d\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<b>\u3042\u3052\u308b\u5074\u306e\u610f\u601d\u3068\u3001\u3082\u3089\u3046\u5074\u306e\u53d7\u8afe\u304c\u305d\u308d\u3063\u3066\u521d\u3081\u3066\u8d08\u4e0e\u304c\u6210\u7acb<\/b>\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b50\u4f9b\u540d\u7fa9\u306e\u901a\u5e33\u306b\u89aa\u304c\u5165\u91d1\u3057\u305f\u3060\u3051\u3067\u3001\u5b50\u304c\u305d\u306e\u5b58\u5728\u3092\u77e5\u3089\u305a\u3001\u901a\u5e33\u3082\u89aa\u304c\u6301\u3061\u7d9a\u3051\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u305f\u3068\u306f\u8a00\u3044\u306b\u304f\u304f\u3001\u540d\u7fa9\u304c\u5b50\u3067\u3082\u89aa\u306e\u8ca1\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u6b8b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u308c\u3070\u3001\u53d7\u3051\u53d6\u3063\u305f\u5b50\u306e1\u5e74\u9593\u306e\u5408\u8a08\u304c110\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u6210\u7acb\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u89aa\u306e\u8ca1\u7523\u306e\u307e\u307e\u3067\u3001\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u542b\u3081\u308b\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300e\u6c11\u6cd5\u300f<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\">\u56fd\u7a0e\u5e81\u300eNo.4402 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%8D%E7%BE%A9%E9%A0%90%E9%87%91%E3%81%8C%E7%A2%BA%E8%AA%8D%E3%81%95%E3%82%8C%E3%82%8B%E5%A0%B4%E9%9D%A2\"><\/span>\u540d\u7fa9\u9810\u91d1\u304c\u78ba\u8a8d\u3055\u308c\u308b\u5834\u9762<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u516c\u8868\u3067\u306f\u3001\u4ee4\u548c6\u4e8b\u52d9\u5e74\u5ea6\u306e\u76f8\u7d9a\u7a0e\u306e\u5b9f\u5730\u8abf\u67fb\u306f9,512\u4ef6\u3067\u3057\u305f\u3002\u305d\u306e\u3046\u3061\u7533\u544a\u6f0f\u308c\u306a\u3069\u306e\u975e\u9055\u304c\u3042\u3063\u305f\u306e\u306f7,826\u4ef6\u3067\u3001<b>\u975e\u9055\u5272\u5408\u306f82.3%<\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table is-scroll-on-pc is-scroll-on-mobile\"><table class=\"is-sticky-first-column\" style=\"max-width:none;min-width:450px;border-collapse:separate;border-spacing:0\"><tbody><tr><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 1px\">\u9805\u76ee<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u4ee4\u548c6\u4e8b\u52d9\u5e74\u5ea6<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u76f8\u7d9a\u7a0e\u306e\u5b9f\u5730\u8abf\u67fb\u4ef6\u6570<\/td><td style=\"border-width:0 1px 1px 0\">8,556\u4ef6<\/td><td style=\"border-width:0 1px 1px 0\">9,512\u4ef6<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u7b49\u306e\u975e\u9055\u4ef6\u6570<\/td><td style=\"border-width:0 1px 1px 0\">7,200\u4ef6<\/td><td style=\"border-width:0 1px 1px 0\">7,826\u4ef6<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u76f8\u7d9a\u7a0e\u306e\u975e\u9055\u5272\u5408<\/td><td style=\"border-width:0 1px 1px 0\">84.2%<\/td><td style=\"border-width:0 1px 1px 0\">82.3%<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u76f8\u7d9a\u7a0e\u306e\u7c21\u6613\u306a\u63a5\u89e6\u4ef6\u6570<\/td><td style=\"border-width:0 1px 1px 0\">18,781\u4ef6<\/td><td style=\"border-width:0 1px 1px 0\">21,969\u4ef6<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u8d08\u4e0e\u7a0e\u306e\u5b9f\u5730\u8abf\u67fb\u4ef6\u6570<\/td><td style=\"border-width:0 1px 1px 0\">2,847\u4ef6<\/td><td style=\"border-width:0 1px 1px 0\">2,778\u4ef6<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u7b49\u306e\u975e\u9055\u4ef6\u6570<\/td><td style=\"border-width:0 1px 1px 0\">2,630\u4ef6<\/td><td style=\"border-width:0 1px 1px 0\">2,582\u4ef6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7c21\u6613\u306a\u63a5\u89e6\u3068\u306f\u3001\u6587\u66f8\u3084\u96fb\u8a71\u3001\u6765\u7f72\u4f9d\u983c\u306b\u3088\u308b\u9762\u63a5\u3067\u7533\u544a\u6f0f\u308c\u306a\u3069\u3092\u662f\u6b63\u3059\u308b\u624b\u6cd5\u3067\u3059\u3002\u5b9f\u5730\u8abf\u67fb\u3068\u306f\u5225\u306b\u3001\u4ee4\u548c6\u4e8b\u52d9\u5e74\u5ea6\u306f21,969\u4ef6\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u540c\u3058\u8cc7\u6599\u3067\u306f\u3001\u7533\u544a\u6f0f\u308c\u76f8\u7d9a\u8ca1\u75232,879\u5104\u5186\u306e\u3046\u3061\u3001\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u7b49\u304c837\u5104\u5186\u306729.1%\u3092\u5360\u3081\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u8abf\u67fb\u3067\u3082\u3001\u8ca1\u7523\u5225\u306e\u975e\u9055\u4ef6\u6570\uff08\u5ef6\u3079\u4ef6\u6570\uff09\u306e\u3046\u30611,754\u4ef6\uff0862.9%\uff09\u304c\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u7b49\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u8abf\u67fb\u4e8b\u4f8b2\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u9810\u91d1\u3092\u76f8\u7d9a\u4eba\u3084\u305d\u306e\u5bb6\u65cf\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u79fb\u3057\u305f\u4e8b\u4f8b\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u306f\u9810\u91d1\u306e\u79fb\u52d5\u3092\u628a\u63e1\u3057\u3066\u8abf\u67fb\u306b\u5165\u308a\u3001\u5bb6\u65cf\u306e\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3084\u6b8b\u9ad8\u3092\u66f8\u3044\u305f\u30ce\u30fc\u30c8\u3092\u898b\u3064\u3051\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u8ffd\u5fb4\u7a0e\u984d\u306f\u7d044\u51043\u5343\u4e07\u5186\u3067\u3001\u91cd\u52a0\u7b97\u7a0e\u3082\u8ab2\u3055\u308c\u307e\u3057\u305f\u3002\u7a0e\u52d9\u7f72\u8077\u54e1\u306b\u306f\u56fd\u7a0e\u901a\u5247\u6cd574\u6761\u306e3\u3067\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u8abf\u67fb\u306b\u5fc5\u8981\u306a\u3068\u304d\u306b\u3001\u8ca1\u7523\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4eba\u3078\u8cea\u554f\u3059\u308b\u6a29\u9650\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u4e8b\u6848\u306e\u6570\u5b57\u3067\u3059\u3002\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u304c\u3059\u3079\u3066\u8abf\u3079\u3089\u308c\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u306a\u304f\u3001<b>\u78ba\u8a8d\u3059\u308b\u4ed5\u7d44\u307f\u3068\u5b9f\u7e3e\u304c\u3042\u308b<\/b>\u3068\u3044\u3046\u4e8b\u5b9f\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2025\/sozoku_chosa\/pdf\/sozoku_chosa.pdf\">\u56fd\u7a0e\u5e81\u300e\u4ee4\u548c6\u4e8b\u52d9\u5e74\u5ea6\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8abf\u67fb\u7b49\u306e\u72b6\u6cc1\u300f<\/a>\u3001<a href=\"https:\/\/laws.e-gov.go.jp\/law\/337AC0000000066\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300e\u56fd\u7a0e\u901a\u5247\u6cd5\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%94%B3%E5%91%8A%E6%BC%8F%E3%82%8C%E3%81%8C%E8%A6%8B%E3%81%A4%E3%81%8B%E3%81%A3%E3%81%9F%E5%BE%8C%E3%81%AE%E5%8A%A0%E7%AE%97%E7%A8%8E%E3%81%A8%E5%BB%B6%E6%BB%9E%E7%A8%8E\"><\/span>\u7533\u544a\u6f0f\u308c\u304c\u898b\u3064\u304b\u3063\u305f\u5f8c\u306e\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3060\u3063\u305f\u306e\u306b\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u672c\u6765\u306e\u7a0e\u984d\u306b\u52a0\u3048\u3066\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5272\u5408\u306f\u3001<b>\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u306e\u901a\u77e5\u3088\u308a\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3059\u308c\u30705%<\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8abf\u67fb\u306e\u901a\u77e5\u306e\u5f8c\u3067\u3082\u3001\u66f4\u6b63\u3084\u6c7a\u5b9a\u3092\u4e88\u77e5\u3059\u308b\u524d\u306b\u7533\u544a\u3059\u308c\u307010%\u3067\u3059\u3002\u8abf\u67fb\u3067\u66f4\u6b63\u3084\u6c7a\u5b9a\u3092\u4e88\u77e5\u3057\u305f\u5f8c\u306e\u7533\u544a\u3084\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u6c7a\u5b9a\u306e\u5834\u5408\u306f15%\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>10%\u30fb15%\u306e\u5834\u5408\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c50\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f5%\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u3001\u4e88\u77e5\u5f8c\u306e\u7533\u544a\u3084\u6c7a\u5b9a\u306a\u308930%\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u7a0e\u306b\u306f\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u3059\u308b\u65e5\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u305f\u5ef6\u6ede\u7a0e\u3082\u304b\u304b\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e74\u306e\u5272\u5408\u306f\u3001\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u307e\u3067\u304c\u5e742.8%\u30012\u304b\u6708\u3092\u904e\u304e\u305f\u65e5\u4ee5\u5f8c\u304c\u5e749.1%\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u304c\u8d08\u4e0e\u7a0e\u306e\u66f4\u6b63\u3084\u6c7a\u5b9a\u3092\u3067\u304d\u308b\u671f\u9593\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd537\u6761\u3067\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304b\u30896\u5e74\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u507d\u308a\u305d\u306e\u4ed6\u4e0d\u6b63\u306e\u884c\u70ba\u3067\u7a0e\u3092\u514d\u308c\u305f\u5834\u5408\u306f7\u5e74\u306b\u5ef6\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7533\u544a\u6f0f\u308c\u306b\u6c17\u3065\u3044\u305f\u3089\u3001\u65e9\u304f\u671f\u9650\u5f8c\u7533\u544a\u3092\u3059\u308b\u307b\u3069\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u306f\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u3067\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u7a0e\u7406\u58eb\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u7a0e\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u7a93\u53e3\u300d\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/337AC0000000066\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300e\u56fd\u7a0e\u901a\u5247\u6cd5\u300f<\/a>\u3001\u300e<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073\">\u76f8\u7d9a\u7a0e\u6cd5<\/a>\u300f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\">\u56fd\u7a0e\u5e81\u300eNo.9205 \u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%8D%E7%BE%A9%E9%A0%90%E9%87%91%E3%81%A8%E8%B4%88%E4%B8%8E%E3%81%AE%E5%88%86%E3%81%8B%E3%82%8C%E7%9B%AE\"><\/span>\u540d\u7fa9\u9810\u91d1\u3068\u8d08\u4e0e\u306e\u5206\u304b\u308c\u76ee<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306f\u300c\u540d\u7fa9\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u7b49\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u62e0\u51fa\u3057\u3066\u3044\u305f\u3053\u3068\u306a\u3069\u304b\u3089\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<b>\u5224\u65ad\u306e\u8ef8\u306f\u540d\u7fa9\u3067\u306f\u306a\u304f\u5b9f\u8cea<\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%8D%E7%BE%A9%E9%A0%90%E9%87%91%E3%81%A8%E5%88%A4%E6%96%AD%E3%81%95%E3%82%8C%E3%82%8B4%E3%81%A4%E3%81%AE%E8%A6%81%E7%B4%A0\"><\/span>\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b4\u3064\u306e\u8981\u7d20<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u300c\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u2465\u300d\u306b\u306f\u3001\u5b50\u540d\u7fa9\u306e\u5b9a\u671f\u9810\u91d1\u304c\u7236\u306e\u8ca1\u7523\u3068\u3055\u308c\u308b\u4f8b\u304c\u8f09\u3063\u3066\u3044\u307e\u3059\u3002\u4e8b\u5b9f\u95a2\u4fc2\u306f\u300c\u7236\u306e\u53ce\u5165\u304b\u3089\u9810\u3051\u5165\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7236\u304c\u7ba1\u7406\u30fb\u904b\u7528\u3092\u3057\u3066\u3044\u307e\u3057\u305f\u300d\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u4f8b\u2465\u3067\u554f\u308f\u308c\u3066\u3044\u308b\u539f\u8cc7\u30fb\u7ba1\u7406\u30fb\u8d08\u4e0e\u306e\u8a8d\u8b58\u306b\u3001\u5b50\u81ea\u8eab\u306e\u4f7f\u7528\u5b9f\u7e3e\u3092\u52a0\u3048\u305f<b>\u539f\u8cc7\u30fb\u7ba1\u7406\u30fb\u540d\u7fa9\u4eba\u306e\u8a8d\u8b58\u30fb\u4f7f\u7528\u5b9f\u7e3e<\/b>\u306e4\u70b9\u304c\u5224\u65ad\u306e\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol><li>\u539f\u8cc7\uff1a\u53e3\u5ea7\u306e\u304a\u91d1\u304c\u3082\u3068\u3082\u3068\u8ab0\u306e\u53ce\u5165\u304b\u3089\u51fa\u3066\u3044\u308b\u304b<\/li><li>\u7ba1\u7406\uff1a\u901a\u5e33\u30fb\u5370\u9451\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u3092\u8ab0\u304c\u6301\u3061\u3001\u8ab0\u304c\u51fa\u3057\u5165\u308c\u3057\u3066\u3044\u308b\u304b<\/li><li>\u540d\u7fa9\u4eba\u306e\u8a8d\u8b58\uff1a\u5b50\u304c\u53e3\u5ea7\u306e\u5b58\u5728\u3068\u3001\u304a\u91d1\u3092\u3082\u3089\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u3066\u3044\u308b\u304b<\/li><li>\u4f7f\u7528\u5b9f\u7e3e\uff1a\u5b50\u304c\u81ea\u5206\u306e\u5224\u65ad\u3067\u5f15\u304d\u51fa\u3057\u305f\u308a\u4f7f\u3063\u305f\u308a\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u304b<\/li><\/ol>\n\n\n\n<p>\u4e8b\u4f8b\u2465\u306e\u5b50\u306f\u300c\u904e\u53bb\u306b\u3053\u306e\u5b9a\u671f\u9810\u91d1\u306b\u3064\u3044\u3066\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u300d\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u539f\u8cc7\u304c\u89aa\u3067\u3001\u89aa\u304c\u7ba1\u7406\u3057\u3001\u5b50\u306b\u8d08\u4e0e\u306e\u8a8d\u8b58\u304c\u306a\u3044\u72b6\u614b\u306f\u3001\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u5178\u578b\u7684\u306a\u5f62\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sozoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei6.pdf\">\u56fd\u7a0e\u5e81\u300e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u969b\u306b\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u2465 \u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u540d\u7fa9\u306e\u8ca1\u7523\uff08\u9810\u8caf\u91d1\uff09\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B4%88%E4%B8%8E%E3%81%8B%E5%90%8D%E7%BE%A9%E9%A0%90%E9%87%91%E3%81%8B%E3%81%AE%E3%83%81%E3%82%A7%E3%83%83%E3%82%AF%E8%A1%A8\"><\/span>\u8d08\u4e0e\u304b\u540d\u7fa9\u9810\u91d1\u304b\u306e\u30c1\u30a7\u30c3\u30af\u8868<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>4\u3064\u306e\u8981\u7d20\u3092\u53e3\u5ea7\u306e\u72b6\u614b\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3001<b>\u53f3\u306e\u5217\u306b\u5f53\u3066\u306f\u307e\u308b\u9805\u76ee\u304c\u591a\u3044\u307b\u3069\u540d\u7fa9\u9810\u91d1\u306b\u8fd1\u3044\u72b6\u614b<\/b>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table is-scroll-on-pc is-scroll-on-mobile\"><table class=\"is-sticky-first-column\" style=\"max-width:none;min-width:450px;border-collapse:separate;border-spacing:0\"><tbody><tr><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 1px\">\u78ba\u8a8d\u3059\u308b\u9805\u76ee<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u8d08\u4e0e\u306b\u8fd1\u3044\u72b6\u614b<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u540d\u7fa9\u9810\u91d1\u306b\u8fd1\u3044\u72b6\u614b<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u304a\u91d1\u306e\u51fa\u3069\u3053\u308d<\/td><td style=\"border-width:0 1px 1px 0\">\u8d08\u4e0e\u3068\u3057\u3066\u6e21\u3057\u305f\u984d\u304c\u5206\u304b\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u89aa\u306e\u53ce\u5165\u3092\u305d\u306e\u307e\u307e\u7a4d\u307f\u4e0a\u3052\u3066\u3044\u308b<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u5165\u91d1\u306e\u65b9\u6cd5<\/td><td style=\"border-width:0 1px 1px 0\">\u89aa\u306e\u53e3\u5ea7\u304b\u3089\u632f\u8fbc\u3067\u5165\u308c\u3066\u3044\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u73fe\u91d1\u3067\u5165\u308c\u3066\u3044\u3066\u8a18\u9332\u304c\u6b8b\u3089\u306a\u3044<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u901a\u5e33\u30fb\u5370\u9451\u306e\u4fdd\u7ba1\u8005<\/td><td style=\"border-width:0 1px 1px 0\">\u5b50\u304c\u6210\u9577\u306b\u5408\u308f\u305b\u3066\u81ea\u5206\u3067\u7ba1\u7406\u3057\u3066\u3044\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u89aa\u304c\u4fdd\u7ba1\u3057\u7d9a\u3051\u3066\u3044\u308b<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u5c4a\u51fa\u5370<\/td><td style=\"border-width:0 1px 1px 0\">\u5b50\u5c02\u7528\u306e\u5370\u9451\u3092\u4f7f\u3063\u3066\u3044\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u89aa\u306e\u53e3\u5ea7\u3068\u540c\u3058\u5370\u9451\u3092\u4f7f\u3063\u3066\u3044\u308b<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u5b50\u306e\u8a8d\u8b58<\/td><td style=\"border-width:0 1px 1px 0\">\u53e3\u5ea7\u306e\u5b58\u5728\u3068\u3082\u3089\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u3066\u3044\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u53e3\u5ea7\u304c\u3042\u308b\u3053\u3068\u3092\u77e5\u3089\u306a\u3044<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u5f15\u304d\u51fa\u3057\u306e\u5b9f\u7e3e<\/td><td style=\"border-width:0 1px 1px 0\">\u5b50\u304c\u81ea\u5206\u3067\u5f15\u304d\u51fa\u3057\u3066\u4f7f\u3063\u305f\u3053\u3068\u304c\u3042\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u89aa\u3060\u3051\u304c\u51fa\u3057\u5165\u308c\u3057\u3066\u3044\u308b<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u8d08\u4e0e\u306e\u8a18\u9332<\/td><td style=\"border-width:0 1px 1px 0\">\u8d08\u4e0e\u5951\u7d04\u66f8\u3084\u632f\u8fbc\u8a18\u9332\u304c\u6b8b\u3063\u3066\u3044\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u8a18\u9332\u304c\u306a\u3044<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">110\u4e07\u5186\u3092\u8d85\u3048\u305f\u5e74\u306e\u7533\u544a<\/td><td style=\"border-width:0 1px 1px 0\">\u5b50\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3057\u3066\u3044\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>1\u3064\u5f53\u3066\u306f\u307e\u308c\u3070\u540d\u7fa9\u9810\u91d1\u306b\u306a\u308b\u3001\u3068\u3044\u3046\u5224\u5b9a\u8868\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u969b\u306e\u5224\u65ad\u306f\u4e8b\u5b9f\u95a2\u4fc2\u3092\u7dcf\u5408\u3057\u3066\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u500b\u5225\u306e\u5224\u65ad\u306f\u7a0e\u7406\u58eb\u304b\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"0%E6%AD%B3%E3%83%BB%E6%9C%AA%E6%88%90%E5%B9%B4%E3%81%AE%E5%AD%90%E3%81%B8%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%AE%E5%8F%97%E3%81%91%E5%8F%96%E3%82%8A%E6%96%B9\"><\/span>0\u6b73\u30fb\u672a\u6210\u5e74\u306e\u5b50\u3078\u306e\u8d08\u4e0e\u306e\u53d7\u3051\u53d6\u308a\u65b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d64\u3061\u3083\u3093\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u3082\u3001\u8d08\u4e0e\u306f\u6210\u7acb\u3057\u5f97\u307e\u3059\u3002\u6c11\u6cd5824\u6761\u306f\u300c\u89aa\u6a29\u3092\u884c\u3046\u8005\u306f\u3001\u5b50\u306e\u8ca1\u7523\u3092\u7ba1\u7406\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u8ca1\u7523\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u884c\u70ba\u306b\u3064\u3044\u3066\u305d\u306e\u5b50\u3092\u4ee3\u8868\u3059\u308b\u300d\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u6c11\u6cd55\u6761\u306f\u3001\u672a\u6210\u5e74\u8005\u3067\u3082\u300c\u5358\u306b\u6a29\u5229\u3092\u5f97\u300d\u308b\u6cd5\u5f8b\u884c\u70ba\u306b\u306f\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306e\u540c\u610f\u3092\u8981\u3057\u306a\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u30020\u6b73\u306e\u5b50\u306b\u4ee3\u308f\u3063\u3066\u3001<b>\u89aa\u6a29\u8005\u304c\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u5f62\u3092\u53d6\u308c\u308b<\/b>\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u89aa\u304b\u3089\u5b50\u3078\u306e\u8d08\u4e0e\u3067\u306f\u3001\u3042\u3052\u308b\u5074\u306e\u624b\u7d9a\u304d\u3068\u53d7\u3051\u53d6\u308b\u5074\u306e\u624b\u7d9a\u304d\u3092\u540c\u3058\u89aa\u304c\u884c\u3044\u307e\u3059\u3002\u5916\u304b\u3089\u898b\u3066\u5206\u304b\u308b\u8a18\u9332\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u632f\u8fbc\u306e\u8a18\u9332\u3084\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u6b8b\u3057\u3066\u304a\u304f\u3068\u3001\u8d08\u4e0e\u304c\u3042\u3063\u305f\u4e8b\u5b9f\u3092\u793a\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300e\u6c11\u6cd5\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A6%AA%E3%81%8C%E7%AE%A1%E7%90%86%E3%81%97%E3%81%A6%E3%81%8D%E3%81%9F%E5%8F%A3%E5%BA%A7%E3%81%AE%E5%88%A4%E5%AE%9A\"><\/span>\u89aa\u304c\u7ba1\u7406\u3057\u3066\u304d\u305f\u53e3\u5ea7\u306e\u5224\u5b9a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5c0f\u3055\u3044\u5b50\u306e\u53e3\u5ea7\u3092\u89aa\u304c\u7ba1\u7406\u3059\u308b\u3053\u3068\u81ea\u4f53\u306f\u3001\u6c11\u6cd5824\u6761\u306e\u8ca1\u7523\u7ba1\u7406\u3068\u3057\u3066\u81ea\u7136\u306a\u5f62\u3067\u3059\u3002\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u3001<b>\u5b50\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3082\u89aa\u304c\u7ba1\u7406\u3092\u624b\u653e\u3055\u306a\u3044\u307e\u307e<\/b>\u306e\u30b1\u30fc\u30b9\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>18\u6b73\u3092\u904e\u304e\u3066\u3082\u5b50\u304c\u53e3\u5ea7\u306e\u5b58\u5728\u3092\u77e5\u3089\u305a\u3001\u901a\u5e33\u3082\u89aa\u306e\u624b\u5143\u306b\u3042\u308c\u3070\u3001\u540d\u7fa9\u9810\u91d1\u306e\u8981\u7d20\u304c\u305d\u306e\u307e\u307e\u6b8b\u308a\u307e\u3059\u3002\u5b50\u306e\u5e74\u9f62\u306b\u5408\u308f\u305b\u3066\u901a\u5e33\u3092\u898b\u305b\u308b\u3001\u7ba1\u7406\u3092\u5f15\u304d\u7d99\u3050\u3068\u3044\u3063\u305f\u6bb5\u968e\u3092\u4f5c\u3063\u3066\u304a\u304f\u3068\u5224\u65ad\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AE%E7%A8%8E%E9%87%91%E9%9D%A2%E3%81%AE%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span>\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306e\u7a0e\u91d1\u9762\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7a0e\u91d1\u306e\u9762\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30c7\u30e1\u30ea\u30c3\u30c8\u306f2\u3064\u3042\u308a\u307e\u3059\u30021\u3064\u76ee\u306f\u3001\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u3068<b>\u5b50\u306e\u305f\u3081\u306b\u8caf\u3081\u305f\u304a\u91d1\u304c\u89aa\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u623b\u308b<\/b>\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>2\u3064\u76ee\u306f\u3001\u540d\u7fa9\u9810\u91d1\u306e\u307e\u307e\u8caf\u3081\u7d9a\u3051\u3066\u5f8c\u304b\u3089\u4e00\u62ec\u3067\u6e21\u3059\u3068\u3001\u6e21\u3057\u305f\u5e74\u306e\u8d08\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u70b9\u3067\u3059\u3002\u305d\u306e\u5e74\u306e\u5408\u8a08\u304c110\u4e07\u5186\u3092\u8d85\u3048\u308c\u3070\u3001\u8d85\u3048\u305f\u90e8\u5206\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f11\u7720\u9810\u91d1\u308418\u6b73\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u3001\u901a\u5e33\u306e\u7ba1\u7406\u3068\u3044\u3063\u305f\u904b\u7528\u9762\u306e\u6ce8\u610f\u70b9\u306f\u3001<a href=\"https:\/\/www.for-it.co.jp\/mediverse\/bank\/child-bank-account\/\">\u5b50\u3069\u3082\u306e\u9280\u884c\u53e3\u5ea7\u306e\u4f5c\u308a\u65b9\u306e\u8a18\u4e8b<\/a>\u3067\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E9%A0%90%E9%87%91%E3%81%AB%E5%85%A5%E3%82%8C%E3%82%8B%E3%81%8A%E9%87%91%E5%88%A5%E3%81%AE%E6%89%B1%E3%81%84\"><\/span>\u5b50\u4f9b\u540d\u7fa9\u306e\u9810\u91d1\u306b\u5165\u308c\u308b\u304a\u91d1\u5225\u306e\u6271\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u5165\u308b\u304a\u91d1\u306f\u3001\u51fa\u3069\u3053\u308d\u306b\u3088\u3063\u3066\u7a0e\u306e\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<b>\u540c\u3058\u53e3\u5ea7\u3067\u3082\u3001\u5165\u91d1\u5143\u3054\u3068\u306b\u8ab0\u306e\u8ca1\u7523\u304b\u304c\u5206\u304b\u308c\u308b<\/b>\u70b9\u3092\u62bc\u3055\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table is-scroll-on-pc is-scroll-on-mobile\"><table class=\"is-sticky-first-column\" style=\"max-width:none;min-width:600px;border-collapse:separate;border-spacing:0\"><tbody><tr><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 1px\">\u5165\u91d1\u5143<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u8ab0\u306e\u8ca1\u7523\u306b\u306a\u308a\u3084\u3059\u3044\u304b<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u8d08\u4e0e\u7a0e\u306e\u8ad6\u70b9<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u8a18\u9332\u3057\u3066\u304a\u304f\u3053\u3068<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u5150\u7ae5\u624b\u5f53<\/td><td style=\"border-width:0 1px 1px 0\">\u53d7\u7d66\u8005\u3067\u3042\u308b\u89aa<\/td><td style=\"border-width:0 1px 1px 0\">\u5b50\u306e\u53e3\u5ea7\u306b\u79fb\u305b\u3070\u89aa\u304b\u3089\u5b50\u3078\u306e\u8d08\u4e0e<\/td><td style=\"border-width:0 1px 1px 0\">\u5165\u91d1\u65e5\u3068\u91d1\u984d\u3001\u5b50\u306b\u4f1d\u3048\u305f\u4e8b\u5b9f<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u304a\u5e74\u7389\u30fb\u51fa\u7523\u795d\u3044<\/td><td style=\"border-width:0 1px 1px 0\">\u53d7\u3051\u53d6\u3063\u305f\u5b50<\/td><td style=\"border-width:0 1px 1px 0\">\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u306a\u795d\u7269\u306f\u975e\u8ab2\u7a0e<\/td><td style=\"border-width:0 1px 1px 0\">\u8ab0\u304b\u3089\u3044\u304f\u3089\u53d7\u3051\u53d6\u3063\u305f\u304b<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u7956\u7236\u6bcd\u304b\u3089\u306e\u632f\u8fbc<\/td><td style=\"border-width:0 1px 1px 0\">\u8d08\u4e0e\u304c\u6210\u7acb\u3059\u308c\u3070\u5b50<\/td><td style=\"border-width:0 1px 1px 0\">\u89aa\u304b\u3089\u306e\u5206\u3068\u5408\u308f\u305b\u3066\u5e74110\u4e07\u5186\u3067\u5224\u5b9a<\/td><td style=\"border-width:0 1px 1px 0\">\u632f\u8fbc\u8a18\u9332\u3068\u8d08\u4e0e\u5951\u7d04\u66f8<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u89aa\u306e\u7d66\u4e0e\u304b\u3089\u306e\u7a4d\u7acb<\/td><td style=\"border-width:0 1px 1px 0\">\u8d08\u4e0e\u304c\u6210\u7acb\u3059\u308c\u3070\u5b50<\/td><td style=\"border-width:0 1px 1px 0\">\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u8d08\u4e0e\u7a0e\u306a\u3057<\/td><td style=\"border-width:0 1px 1px 0\">\u6bce\u56de\u306e\u632f\u8fbc\u8a18\u9332\u3068\u5b50\u306e\u8a8d\u8b58<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u5b50\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u4ee3<\/td><td style=\"border-width:0 1px 1px 0\">\u50cd\u3044\u305f\u5b50<\/td><td style=\"border-width:0 1px 1px 0\">\u8d08\u4e0e\u3067\u306f\u306a\u3044<\/td><td style=\"border-width:0 1px 1px 0\">\u7d66\u4e0e\u660e\u7d30\u306a\u3069\u53ce\u5165\u306e\u8a18\u9332<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%85%90%E7%AB%A5%E6%89%8B%E5%BD%93%E3%82%92%E8%B2%AF%E3%82%81%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u5150\u7ae5\u624b\u5f53\u3092\u8caf\u3081\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u3053\u3069\u3082\u5bb6\u5ead\u5e81\u306e\u6848\u5185\u3067\u306f\u3001\u5150\u7ae5\u624b\u5f53\u306e\u652f\u7d66\u5bfe\u8c61\u306f\u300c\u5150\u7ae5\u2026\u3092\u990a\u80b2\u3057\u3066\u3044\u308b\u65b9\u300d\u3067\u3059\u3002\u632f\u8fbc\u5148\u3082\u8acb\u6c42\u8005\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u3001<b>\u53d7\u3051\u53d6\u308b\u306e\u306f\u5b50\u3067\u306f\u306a\u304f\u89aa<\/b>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u89aa\u304c\u53d7\u3051\u53d6\u3063\u305f\u5150\u7ae5\u624b\u5f53\u3092\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u79fb\u3059\u3068\u3001\u89aa\u304b\u3089\u5b50\u3078\u306e\u8d08\u4e0e\u306e\u8ad6\u70b9\u306b\u306a\u308a\u307e\u3059\u3002\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306b\u5fc5\u8981\u306a\u90fd\u5ea6\u4f7f\u3046\u5206\u306f\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u9810\u91d1\u3068\u3057\u3066\u7a4d\u307f\u4e0a\u3052\u308b\u5206\u306f\u975e\u8ab2\u7a0e\u306e\u6271\u3044\u3092\u53d7\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306f\u300c\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306e\u540d\u76ee\u3067\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u3092\u9810\u91d1\u3057\u305f\u308a\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cb7\u5165\u8cc7\u91d1\u306b\u5145\u3066\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306b\u53ce\u307e\u308c\u3070\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u8d08\u4e0e\u306e\u8a18\u9332\u306f\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.cfa.go.jp\/policies\/kokoseido\/jidouteate\/annai\">\u3053\u3069\u3082\u5bb6\u5ead\u5e81\u300e\u5150\u7ae5\u624b\u5f53\u5236\u5ea6\u306e\u3054\u6848\u5185\u300f<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4405.htm\">\u56fd\u7a0e\u5e81\u300eNo.4405 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%8A%E5%B9%B4%E7%8E%89%E3%83%BB%E5%87%BA%E7%94%A3%E7%A5%9D%E3%81%84%E3%82%92%E5%85%A5%E9%87%91%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u304a\u5e74\u7389\u30fb\u51fa\u7523\u795d\u3044\u3092\u5165\u91d1\u3059\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u500b\u4eba\u304b\u3089\u53d7\u3051\u308b\u5e74\u672b\u5e74\u59cb\u306e\u8d08\u7b54\u3084\u795d\u7269\u3067\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<b>\u5b50\u304c\u53d7\u3051\u53d6\u3063\u305f\u304a\u5e74\u7389\u306f\u5b50\u306e\u8ca1\u7523<\/b>\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6c17\u3092\u3064\u3051\u305f\u3044\u306e\u306f\u3001\u89aa\u304c\u9810\u304b\u3063\u305f\u304a\u5e74\u7389\u3092\u89aa\u306e\u53e3\u5ea7\u306b\u5165\u308c\u3066\u751f\u6d3b\u8cbb\u3068\u6df7\u305c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002\u5b50\u306e\u8ca1\u7523\u3068\u89aa\u306e\u8ca1\u7523\u306e\u533a\u5225\u304c\u3064\u304b\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u305d\u306e\u307e\u307e\u5165\u308c\u3066\u304a\u304f\u306e\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u7ba1\u7406\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4405.htm\">\u56fd\u7a0e\u5e81\u300eNo.4405 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A5%96%E7%88%B6%E6%AF%8D%E3%81%8B%E3%82%89%E3%81%AE%E5%85%A5%E9%87%91%E3%82%92%E8%B2%AF%E3%82%81%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u7956\u7236\u6bcd\u304b\u3089\u306e\u5165\u91d1\u3092\u8caf\u3081\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e110\u4e07\u5186\u306f\u3001\u3082\u3089\u3046\u5074\u306e1\u5e74\u9593\u306e\u5408\u8a08\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<b>\u89aa\u304b\u308960\u4e07\u5186\u3001\u7956\u7236\u6bcd\u304b\u308960\u4e07\u5186\u306a\u3089\u5408\u8a08120\u4e07\u5186<\/b>\u3067\u3001110\u4e07\u5186\u3092\u8d85\u3048\u305f10\u4e07\u5186\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5e74\u306e1\u67081\u65e5\u306b18\u6b73\u672a\u6e80\u306e\u5b50\u306a\u3089\u4e00\u822c\u7a0e\u7387\u300118\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\u304c\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u304b\u3089\u53d7\u3051\u305f\u5206\u306f\u7279\u4f8b\u7a0e\u7387\u3092\u4f7f\u3044\u307e\u3059\u3002120\u4e07\u5186\u306e\u4f8b\u3067\u306f10\u4e07\u5186\u00d710%\u3067\u3001\u8d08\u4e0e\u7a0e\u306f1\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7956\u7236\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u52a0\u7b97\u306e\u6761\u4ef6\u3084\u5b6b\u306e\u6271\u3044\u306f<a href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/\">\u3053\u3069\u3082NISA\u3068\u8d08\u4e0e\u7a0e\u306e\u8a18\u4e8b<\/a>\u3067\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\">\u56fd\u7a0e\u5e81\u300eNo.4408 \u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u300f<\/a>\u3001\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\">No.4161 \u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\u3068\u7a0e\u984d\u63a7\u9664\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u300f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A6%AA%E3%81%AE%E7%B5%A6%E4%B8%8E%E3%81%8B%E3%82%89%E6%AF%8E%E6%9C%88%E7%A9%8D%E3%81%BF%E7%AB%8B%E3%81%A6%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u89aa\u306e\u7d66\u4e0e\u304b\u3089\u6bce\u6708\u7a4d\u307f\u7acb\u3066\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u89aa\u306e\u53e3\u5ea7\u304b\u3089\u5b50\u4f9b\u306e\u53e3\u5ea7\u3078\u6bce\u6708\u632f\u308a\u8fbc\u3080\u5834\u5408\u3082\u3001\u5b50\u306e\u5e74\u9593\u5408\u8a08\u304c110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u67085\u4e07\u5186\u306a\u3089\u5e7460\u4e07\u5186\u3067\u3001<b>\u4ed6\u306e\u8d08\u4e0e\u3068\u5408\u308f\u305b\u3066110\u4e07\u5186\u4ee5\u5185\u304b<\/b>\u3092\u6bce\u5e74\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u3068\u3001\u5b50\u306e\u8ca1\u7523\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306f\u5225\u306e\u8a71\u3067\u3059\u3002\u8d08\u4e0e\u306e\u5408\u610f\u304c\u306a\u304f\u89aa\u304c\u7ba1\u7406\u3057\u7d9a\u3051\u308c\u3070\u3001\u632f\u8fbc\u3067\u5165\u308c\u3066\u3044\u3066\u3082\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u8981\u7d20\u304c\u6b8b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6bce\u5e74\u540c\u3058\u984d\u3092\u7a4d\u307f\u7acb\u3066\u308b\u8a2d\u5b9a\u304c\u300c\u5b9a\u671f\u8d08\u4e0e\u300d\u3068\u5224\u5b9a\u3055\u308c\u308b\u8ad6\u70b9\u306f\u3001<a href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/\">\u3053\u3069\u3082NISA\u3068\u8d08\u4e0e\u7a0e\u306e\u8a18\u4e8b<\/a>\u3067\u56fd\u7a0e\u5e81\u306eQ&amp;A\u3068\u3042\u308f\u305b\u3066\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E4%BE%9B%E3%81%AE%E8%B2%AF%E9%87%91%E3%81%AB%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%8C%E3%81%8B%E3%81%8B%E3%82%89%E3%81%AA%E3%81%84%E6%96%B9%E6%B3%95\"><\/span>\u5b50\u4f9b\u306e\u8caf\u91d1\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u304b\u3089110\u4e07\u5186\u3092\u5f15\u3044\u305f\u6b8b\u308a\u306b\u304b\u304b\u308a\u307e\u3059\u3002<b>1\u5e74\u9593\u306e\u5408\u8a08\u304c110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u7533\u544a\u3082\u3044\u308a\u307e\u305b\u3093\u3002<\/b><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B9%B4110%E4%B8%87%E5%86%86%E4%BB%A5%E4%B8%8B%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%A8%E8%A8%98%E9%8C%B2%E3%81%AE%E6%AE%8B%E3%81%97%E6%96%B9\"><\/span>\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u3068\u8a18\u9332\u306e\u6b8b\u3057\u65b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>110\u4e07\u5186\u4ee5\u4e0b\u306b\u53ce\u3081\u308b\u3060\u3051\u3067\u306f\u3001\u5b50\u306e\u8ca1\u7523\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<b>\u8d08\u4e0e\u304c\u3042\u3063\u305f\u4e8b\u5b9f\u3092\u5f8c\u304b\u3089\u793a\u305b\u308b\u5f62<\/b>\u3067\u5165\u91d1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u571f\u53f0\u3067\u3059\u3002<\/p>\n\n\n\n<ol><li>\u8d08\u4e0e\u3059\u308b\u984d\u3068\u6642\u671f\u3092\u6c7a\u3081\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306b\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u53cc\u65b9\u306e\u540d\u524d\u3092\u66f8\u304f\uff08\u5b50\u304c\u672a\u6210\u5e74\u306a\u3089\u89aa\u6a29\u8005\u304c\u4ee3\u308f\u308a\u306b\u7f72\u540d\u3059\u308b\uff09<\/li><li>\u73fe\u91d1\u3067\u306f\u306a\u304f\u3001\u89aa\u3084\u7956\u7236\u6bcd\u306e\u53e3\u5ea7\u304b\u3089\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u632f\u8fbc\u3067\u5165\u91d1\u3059\u308b<\/li><li>\u5b50\u304c\u7406\u89e3\u3067\u304d\u308b\u5e74\u9f62\u306b\u306a\u3063\u305f\u3089\u3001\u53e3\u5ea7\u306e\u5b58\u5728\u3068\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b<\/li><li>\u5b50\u306e\u5e74\u9f62\u306b\u5408\u308f\u305b\u3066\u901a\u5e33\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u306e\u7ba1\u7406\u3092\u5b50\u306b\u79fb\u3057\u3066\u3044\u304f<\/li><li>1\u5e74\u9593\u306e\u5408\u8a08\u304c110\u4e07\u5186\u3092\u8d85\u3048\u305f\u5e74\u306f\u3001\u5b50\u304c\u7fcc\u5e74\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b<\/li><\/ol>\n\n\n\n<p>\u6c11\u6cd5549\u6761\u306e\u8d08\u4e0e\u306f\u66f8\u9762\u304c\u306a\u304f\u3066\u3082\u6210\u7acb\u3057\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u5951\u7d04\u66f8\u3084\u632f\u8fbc\u8a18\u9332\u304c\u3042\u308c\u3070\u3001\u3042\u3052\u308b\u610f\u601d\u3068\u53d7\u3051\u53d6\u3063\u305f\u4e8b\u5b9f\u3092\u7b2c\u4e09\u8005\u306b\u793a\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\">\u56fd\u7a0e\u5e81\u300eNo.4402 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u300f<\/a>\u3001<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300e\u6c11\u6cd5\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%A6%E8%B2%BB%E3%83%BB%E9%A4%8A%E8%82%B2%E8%B2%BB%E3%81%AE%E9%83%BD%E5%BA%A6%E6%89%95%E3%81%84\"><\/span>\u5b66\u8cbb\u30fb\u990a\u80b2\u8cbb\u306e\u90fd\u5ea6\u6255\u3044<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u89aa\u306a\u3069\u306e\u6276\u990a\u7fa9\u52d9\u8005\u304c\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u3068\u3057\u3066\u6e21\u3059\u304a\u91d1\u3067\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306f\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u751f\u6d3b\u8cbb\u306b\u306f\u6cbb\u7642\u8cbb\u3084\u990a\u80b2\u8cbb\u306a\u3069\u306e\u5b50\u80b2\u3066\u306e\u8cbb\u7528\u304c\u542b\u307e\u308c\u3001\u6559\u80b2\u8cbb\u306f\u5b66\u8cbb\u3084\u6559\u6750\u8cbb\u3001\u6587\u5177\u8cbb\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u56fd\u7a0e\u5e81\u306f\u3001\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u306e\u306f\u300c\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u3068\u3057\u3066\u5fc5\u8981\u306a\u90fd\u5ea6\u76f4\u63a5\u3053\u308c\u3089\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<b>\u307e\u3068\u3081\u3066\u6e21\u3057\u3066\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u8caf\u3081\u305f\u5206\u306f\u3001\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/p>\n\n\n\n<p>\u5165\u5b66\u91d1\u3084\u6388\u696d\u6599\u306f\u3001\u901a\u5e38\u5fc5\u8981\u306a\u7bc4\u56f2\u3067\u3001\u8acb\u6c42\u304c\u6765\u305f\u3068\u304d\u306b\u89aa\u304c\u76f4\u63a5\u652f\u6255\u3046\u5f62\u306b\u3057\u3066\u304a\u3051\u3070\u975e\u8ab2\u7a0e\u306e\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002\u5c06\u6765\u306e\u5b66\u8cbb\u3068\u3057\u3066\u5148\u306b\u7a4d\u307f\u7acb\u3066\u308b\u304a\u91d1\u306f\u3001110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u306e\u4e2d\u3067\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4405.htm\">\u56fd\u7a0e\u5e81\u300eNo.4405 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E7%94%B3%E5%91%8A%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%AA%E5%B9%B4%E3%81%A8%E8%A8%88%E7%AE%97%E4%BE%8B\"><\/span>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5e74\u3068\u8a08\u7b97\u4f8b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>1\u5e74\u9593\u306e\u5408\u8a08\u304c110\u4e07\u5186\u3092\u8d85\u3048\u305f\u5e74\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5b50\u304c\u7fcc\u5e742\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3057\u307e\u3059\u3002<b>\u7533\u544a\u3059\u308b\u306e\u306f\u6e21\u3057\u305f\u89aa\u3067\u306f\u306a\u304f\u3001\u53d7\u3051\u53d6\u3063\u305f\u5b50\u306e\u5074<\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u7387\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b18\u6b73\u4ee5\u4e0a\u306e\u5b50\u304c\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u304b\u3089\u53d7\u3051\u305f\u5206\u306f\u7279\u4f8b\u7a0e\u7387\u3001\u305d\u308c\u4ee5\u5916\u306f\u4e00\u822c\u7a0e\u7387\u3067\u3059\u3002\u540c\u3058500\u4e07\u5186\u3067\u3082\u300118\u6b73\u672a\u6e80\u306e\u5b50\u306a\u308953\u4e07\u5186\u300118\u6b73\u4ee5\u4e0a\u306e\u5b50\u306a\u308948.5\u4e07\u5186\u3068\u5dee\u304c\u51fa\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table is-scroll-on-pc is-scroll-on-mobile\"><table class=\"is-sticky-first-column\" style=\"max-width:none;min-width:600px;border-collapse:separate;border-spacing:0\"><tbody><tr><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 1px\">\u8d08\u4e0e\u306e\u4f8b<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u4f7f\u3046\u7a0e\u7387<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u8a08\u7b97\u5f0f<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u8d08\u4e0e\u7a0e\u984d<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">18\u6b73\u672a\u6e80\u306e\u5b50\u3078\u5e74200\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">\u4e00\u822c\u7a0e\u7387<\/td><td style=\"border-width:0 1px 1px 0\">\uff08200\u4e07\u5186\u2212110\u4e07\u5186\uff09\u00d710%<\/td><td style=\"border-width:0 1px 1px 0\">9\u4e07\u5186<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">18\u6b73\u672a\u6e80\u306e\u5b50\u3078\u5e74300\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">\u4e00\u822c\u7a0e\u7387<\/td><td style=\"border-width:0 1px 1px 0\">\uff08300\u4e07\u5186\u2212110\u4e07\u5186\uff09\u00d710%<\/td><td style=\"border-width:0 1px 1px 0\">19\u4e07\u5186<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">18\u6b73\u672a\u6e80\u306e\u5b50\u3078\u5e74500\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">\u4e00\u822c\u7a0e\u7387<\/td><td style=\"border-width:0 1px 1px 0\">\uff08500\u4e07\u5186\u2212110\u4e07\u5186\uff09\u00d720%\u221225\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">53\u4e07\u5186<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">18\u6b73\u4ee5\u4e0a\u306e\u5b50\u3078\u5e74500\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">\u7279\u4f8b\u7a0e\u7387<\/td><td style=\"border-width:0 1px 1px 0\">\uff08500\u4e07\u5186\u2212110\u4e07\u5186\uff09\u00d715%\u221210\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">48.5\u4e07\u5186<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">18\u6b73\u4ee5\u4e0a\u306e\u5b50\u3078\u5e741,000\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">\u7279\u4f8b\u7a0e\u7387<\/td><td style=\"border-width:0 1px 1px 0\">\uff081,000\u4e07\u5186\u2212110\u4e07\u5186\uff09\u00d730%\u221290\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">177\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\">\u56fd\u7a0e\u5e81\u300eNo.4402 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u300f<\/a>\u3001\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\">No.4408 \u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u300f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%BE%E3%81%A8%E3%81%BE%E3%81%A3%E3%81%9F%E9%A1%8D%E3%82%92%E9%9D%9E%E8%AA%B2%E7%A8%8E%E3%81%A7%E6%B8%A1%E3%81%9B%E3%82%8B%E7%89%B9%E4%BE%8B\"><\/span>\u307e\u3068\u307e\u3063\u305f\u984d\u3092\u975e\u8ab2\u7a0e\u3067\u6e21\u305b\u308b\u7279\u4f8b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u304b\u3089\u3001\u76ee\u7684\u3092\u6c7a\u3081\u305f\u307e\u3068\u307e\u3063\u305f\u8cc7\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u306f\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<b>\u3069\u3061\u3089\u308218\u6b73\u4ee5\u4e0a\u304c\u5bfe\u8c61<\/b>\u3067\u3001\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306b0\u6b73\u304b\u3089\u8caf\u3081\u308b\u5834\u9762\u3067\u306f\u4f7f\u3048\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table is-scroll-on-pc is-scroll-on-mobile\"><table class=\"is-sticky-first-column\" style=\"max-width:none;min-width:600px;border-collapse:separate;border-spacing:0\"><tbody><tr><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 1px\">\u7279\u4f8b<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u53d7\u3051\u53d6\u308b\u4eba<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u975e\u8ab2\u7a0e\u306e\u4e0a\u9650<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u671f\u9650<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e<\/td><td style=\"border-width:0 1px 1px 0\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b18\u6b73\u4ee5\u4e0a<\/td><td style=\"border-width:0 1px 1px 0\">\u7701\u30a8\u30cd\u7b49\u4f4f\u5b851,000\u4e07\u5186\u3001\u305d\u308c\u4ee5\u5916500\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">2026\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e<\/td><td style=\"border-width:0 1px 1px 0\">\u5951\u7d04\u7de0\u7d50\u65e5\u306b18\u6b73\u4ee5\u4e0a50\u6b73\u672a\u6e80<\/td><td style=\"border-width:0 1px 1px 0\">1,000\u4e07\u5186<\/td><td style=\"border-width:0 1px 1px 0\">2027\u5e743\u670831\u65e5\u307e\u3067<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306f\u30012026\u5e743\u670831\u65e5\u3067\u7d42\u4e86\u3057\u307e\u3057\u305f\u3002\u7d4c\u904e\u63aa\u7f6e\u306e\u6271\u3044\u306f<a href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/\">\u3053\u3069\u3082NISA\u3068\u8d08\u4e0e\u7a0e\u306e\u8a18\u4e8b<\/a>\u3067\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\">\u56fd\u7a0e\u5e81\u300eNo.4508 \u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u300f<\/a>\u3001\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm\">No.4511 \u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a>\u300f<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%82%92%E8%A6%AA%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AB%E7%A7%BB%E3%81%99%E6%89%B1%E3%81%84\"><\/span>\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3092\u89aa\u306e\u53e3\u5ea7\u306b\u79fb\u3059\u6271\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u304b\u3089\u89aa\u306e\u53e3\u5ea7\u3078\u304a\u91d1\u3092\u79fb\u3059\u3068\u304d\u306f\u3001<b>\u79fb\u3059\u524d\u306e\u304a\u91d1\u304c\u8ab0\u306e\u8ca1\u7523\u3060\u3063\u305f\u304b<\/b>\u3067\u6271\u3044\u304c\u9006\u306b\u306a\u308a\u307e\u3059\u3002\u5b50\u306e\u8ca1\u7523\u306a\u3089\u6d41\u7528\u3001\u89aa\u306e\u8ca1\u7523\u306a\u3089\u5143\u306b\u623b\u3059\u3060\u3051\u3068\u3044\u3046\u6574\u7406\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E4%BE%9B%E3%81%AE%E8%B2%A1%E7%94%A3%E3%82%92%E8%A6%AA%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%B8%E7%A7%BB%E3%81%99%E5%A0%B4%E5%90%88\"><\/span>\u5b50\u4f9b\u306e\u8ca1\u7523\u3092\u89aa\u306e\u53e3\u5ea7\u3078\u79fb\u3059\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u5b50\u306e\u8ca1\u7523\u306b\u306a\u3063\u305f\u304a\u91d1\u3092\u3001\u89aa\u304c\u81ea\u5206\u306e\u53e3\u5ea7\u3078\u79fb\u3057\u3066\u4f7f\u3048\u3070\u5b50\u306e\u8ca1\u7523\u3092\u4f7f\u3063\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<b>\u5b50\u304b\u3089\u89aa\u3078\u306e\u8d08\u4e0e\u306e\u8ad6\u70b9\u304c\u51fa\u308b<\/b>\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5b50\u306e\u5b66\u8cbb\u3084\u7fd2\u3044\u4e8b\u306a\u3069\u3001\u5b50\u306e\u305f\u3081\u306e\u652f\u51fa\u306b\u4f7f\u3046\u306a\u3089\u3001\u4f7f\u3063\u305f\u65e5\u30fb\u91d1\u984d\u30fb\u7528\u9014\u3092\u8a18\u9332\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u89aa\u306e\u751f\u6d3b\u8cbb\u306b\u56de\u3059\u3068\u3001\u5b50\u306e\u8ca1\u7523\u3068\u89aa\u306e\u8ca1\u7523\u306e\u533a\u5225\u304c\u3064\u304b\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>SBI\u8a3c\u5238\u306e\u3053\u3069\u3082\u53e3\u5ea7\u306f\u3001\u3053\u306e\u533a\u5225\u3092\u53e3\u5ea7\u306e\u4ed5\u7d44\u307f\u3067\u5206\u3051\u3066\u3044\u307e\u3059\u3002\u516c\u5f0fFAQ\u306f\u300c\u3053\u3069\u3082\u53e3\u5ea7\u306b\u3042\u308b\u8cc7\u91d1\u3092\u89aa\u6a29\u8005\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u306b\u51fa\u91d1\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u300d\u3068\u3057\u3001\u51fa\u91d1\u5148\u3092\u672a\u6210\u5e74\u8005\u672c\u4eba\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u9650\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.sbisec.co.jp\/contents\/lp\/2026\/account_nisa_underage_01.html\">SBI\u8a3c\u5238\u300e\u3053\u3069\u3082\u53e3\u5ea7\u306a\u3089SBI\u8a3c\u5238\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A6%AA%E3%81%8C%E8%B2%AF%E3%82%81%E3%81%9F%E3%81%8A%E9%87%91%E3%82%92%E8%A6%AA%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%B8%E6%88%BB%E3%81%99%E5%A0%B4%E5%90%88\"><\/span>\u89aa\u304c\u8caf\u3081\u305f\u304a\u91d1\u3092\u89aa\u306e\u53e3\u5ea7\u3078\u623b\u3059\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u540d\u7fa9\u9810\u91d1\u3060\u3063\u305f\u304a\u91d1\u306f\u3001\u3082\u3068\u3082\u3068\u89aa\u306e\u8ca1\u7523\u3067\u3059\u3002\u89aa\u306e\u53e3\u5ea7\u3078\u623b\u3057\u3066\u3082<b>\u89aa\u306e\u8ca1\u7523\u304c\u89aa\u306e\u624b\u5143\u306b\u623b\u308b\u3060\u3051<\/b>\u306a\u306e\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u8ad6\u70b9\u306f\u751f\u3058\u306a\u3044\u3068\u3044\u3046\u6574\u7406\u304c\u57fa\u672c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u540d\u7fa9\u9810\u91d1\u3092\u89aa\u304c\u4f7f\u3044\u5207\u308b\u3001\u89aa\u306b\u8fd4\u3059\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3082\u540c\u3058\u8003\u3048\u65b9\u3067\u3057\u3087\u3046\u3002\u305f\u3060\u3057\u3001\u904e\u53bb\u306b\u5b50\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3057\u3066\u3044\u305f\u53e3\u5ea7\u306f\u3001\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u305f\u524d\u63d0\u306b\u306a\u308b\u305f\u3081\u3001\u6271\u3044\u304c\u5909\u308f\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3069\u3061\u3089\u306b\u5f53\u305f\u308b\u304b\u5224\u65ad\u304c\u3064\u304b\u306a\u3044\u3068\u304d\u306f\u3001\u79fb\u3059\u524d\u306b\u7a0e\u7406\u58eb\u304b\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u53e3\u5ea7\u306e\u89e3\u7d04\u624b\u7d9a\u304d\u3084\u5fc5\u8981\u66f8\u985e\u306f<a href=\"https:\/\/www.for-it.co.jp\/mediverse\/bank\/child-bank-account\/\">\u5b50\u3069\u3082\u306e\u9280\u884c\u53e3\u5ea7\u306e\u8a18\u4e8b<\/a>\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A6%AA%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%A7%E5%AD%90%E4%BE%9B%E3%81%AE%E3%81%8A%E9%87%91%E3%82%92%E5%88%86%E3%81%91%E3%81%A6%E7%AE%A1%E7%90%86%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u89aa\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u5b50\u4f9b\u306e\u304a\u91d1\u3092\u5206\u3051\u3066\u7ba1\u7406\u3059\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u89aa\u540d\u7fa9\u306e\u53e3\u5ea7\u3092\u300c\u5b50\u3069\u3082\u7528\u300d\u3068\u6c7a\u3081\u3066\u5206\u3051\u3066\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u53e3\u5ea7\u306e\u304a\u91d1\u306f\u89aa\u306e\u8ca1\u7523\u3067\u3059\u3002<b>\u5b50\u306b\u6e21\u3059\u6642\u70b9\u3067\u3001\u521d\u3081\u3066\u8d08\u4e0e\u306e\u8ad6\u70b9<\/b>\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u65b9\u6cd5\u306a\u3089\u540d\u7fa9\u9810\u91d1\u306e\u5fc3\u914d\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6e21\u3059\u3068\u304d\u306b\u305d\u306e\u5e74\u306e110\u4e07\u5186\u306e\u67a0\u3092\u4f7f\u3044\u307e\u3059\u3002\u5c11\u3057\u305a\u3064\u5b50\u306e\u8ca1\u7523\u306b\u3057\u3066\u3044\u304d\u305f\u3044\u306a\u3089\u3001\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u632f\u8fbc\u3067\u79fb\u3057\u3066\u8d08\u4e0e\u306e\u8a18\u9332\u3092\u6b8b\u3059\u5f62\u304c\u5408\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E8%B2%AF%E9%87%91%E3%82%92%E6%B8%A1%E3%81%99%E3%81%A8%E3%81%8D%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E\"><\/span>\u5b50\u4f9b\u540d\u7fa9\u306e\u8caf\u91d1\u3092\u6e21\u3059\u3068\u304d\u306e\u8d08\u4e0e\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u3057\u3066\u8caf\u3081\u3066\u304d\u305f\u304a\u91d1\u3092\u5b50\u306b\u6e21\u3059\u65e5\u306f\u3001<b>\u7a0e\u306e\u4e0a\u3067\u306f\u89aa\u304b\u3089\u5b50\u3078\u8d08\u4e0e\u3057\u305f\u65e5<\/b>\u306b\u306a\u308a\u307e\u3059\u3002\u6e21\u3057\u305f\u5e74\u306e\u5408\u8a08\u3067110\u4e07\u5186\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"18%E6%AD%B3%E3%81%A7%E9%80%9A%E5%B8%B3%E3%82%92%E6%B8%A1%E3%81%99%E3%81%A8%E3%81%8D%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E\"><\/span>18\u6b73\u3067\u901a\u5e33\u3092\u6e21\u3059\u3068\u304d\u306e\u8d08\u4e0e\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u89aa\u304c\u7ba1\u7406\u3057\u3066\u304d\u305f\u5b50\u4f9b\u540d\u7fa9\u306e\u901a\u5e33\u309218\u6b73\u3067\u4e00\u62ec\u3057\u3066\u6e21\u3059\u3068\u3001\u305d\u306e\u5e74\u306b\u901a\u5e33\u306e\u6b8b\u9ad8\u3092\u3082\u3089\u3063\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<b>\u6b8b\u9ad8\u304c110\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\u8d85\u3048\u305f\u90e8\u5206\u306b\u8d08\u4e0e\u7a0e<\/b>\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u7387\u306f\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u306e\u5e74\u9f62\u3067\u6c7a\u307e\u308a\u307e\u3059\u300218\u6b73\u306b\u306a\u3063\u305f\u5e74\u306e\u9014\u4e2d\u3067\u6e21\u3059\u3068\u4e00\u822c\u7a0e\u7387\u3001\u7fcc\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u6e21\u3059\u3068\u7279\u4f8b\u7a0e\u7387\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53d7\u3051\u53d6\u308b\u5074\u304b\u3089\u898b\u308b\u3068\u3001\u89aa\u304c\u4f5c\u3063\u305f\u81ea\u5206\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u3082\u3001\u53d7\u3051\u53d6\u3063\u305f\u5e74\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u901a\u5e33\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u6b8b\u9ad8\u3068\u904e\u53bb\u306e\u7533\u544a\u306e\u6709\u7121\u3092\u89aa\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>SBI\u8a3c\u5238\u306e\u3053\u3069\u3082\u53e3\u5ea7\u306f\u3001\u540d\u7fa9\u4eba\u304c18\u6b73\u306b\u306a\u308b\u3068\u6210\u4eba\u53e3\u5ea7\u3078\u79fb\u884c\u3057\u307e\u3059\u3002\u672a\u6210\u5e74\u53e3\u5ea7\u306e\u4ed5\u7d44\u307f\u306f<a href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-account\/\">\u3053\u3069\u3082NISA\u53e3\u5ea7\u306e\u8a18\u4e8b<\/a>\u3067\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\">\u56fd\u7a0e\u5e81\u300eNo.4408 \u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u300f<\/a>\u3001<a href=\"https:\/\/www.sbisec.co.jp\/contents\/lp\/2026\/account_nisa_underage_01.html\">SBI\u8a3c\u5238\u300e\u3053\u3069\u3082\u53e3\u5ea7\u306a\u3089SBI\u8a3c\u5238\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B0%91%E3%81%97%E3%81%9A%E3%81%A4%E6%B8%A1%E3%81%99%E5%A0%B4%E5%90%88%E3%81%A8%E4%B8%80%E6%8B%AC%E3%81%A7%E6%B8%A1%E3%81%99%E5%A0%B4%E5%90%88%E3%81%AE%E9%81%95%E3%81%84\"><\/span>\u5c11\u3057\u305a\u3064\u6e21\u3059\u5834\u5408\u3068\u4e00\u62ec\u3067\u6e21\u3059\u5834\u5408\u306e\u9055\u3044<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u540c\u3058\u91d1\u984d\u3092\u5b50\u306b\u6e21\u3059\u3068\u3057\u3066\u3082\u3001\u6bce\u5e74\u5c11\u3057\u305a\u3064\u8d08\u4e0e\u3092\u6210\u7acb\u3055\u305b\u308b\u5f62\u3068\u300118\u6b73\u3067\u307e\u3068\u3081\u3066\u6e21\u3059\u5f62\u3067\u306f\u7a0e\u306e\u6271\u3044\u304c\u5206\u304b\u308c\u307e\u3059\u3002<b>\u5dee\u304c\u51fa\u308b\u306e\u306f\u3001\u8d08\u4e0e\u7a0e\u3068\u540d\u7fa9\u9810\u91d1\u306e\u5224\u65ad\u306e2\u70b9<\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table is-scroll-on-pc is-scroll-on-mobile\"><table class=\"is-sticky-first-column\" style=\"max-width:none;min-width:450px;border-collapse:separate;border-spacing:0\"><tbody><tr><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 1px\">\u6bd4\u3079\u308b\u70b9<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">\u6bce\u5e74\u5c11\u3057\u305a\u3064\u6e21\u3059<\/td><td style=\"background-color:#f8e2e2;border-width:1px 1px 1px 0\">18\u6b73\u3067\u4e00\u62ec\u3067\u6e21\u3059<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u53e3\u5ea7\u306e\u304a\u91d1\u306e\u6301\u3061\u4e3b<\/td><td style=\"border-width:0 1px 1px 0\">\u8d08\u4e0e\u3057\u305f\u5206\u304b\u3089\u5b50\u306e\u8ca1\u7523\u306b\u306a\u308b<\/td><td style=\"border-width:0 1px 1px 0\">\u6e21\u3059\u307e\u3067\u306f\u89aa\u306e\u8ca1\u7523<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u8d08\u4e0e\u7a0e<\/td><td style=\"border-width:0 1px 1px 0\">\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306e\u5e74\u306f\u304b\u304b\u3089\u306a\u3044<\/td><td style=\"border-width:0 1px 1px 0\">\u6e21\u3057\u305f\u5e74\u306e110\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306b\u304b\u304b\u308b<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u7533\u544a<\/td><td style=\"border-width:0 1px 1px 0\">110\u4e07\u5186\u3092\u8d85\u3048\u305f\u5e74\u3060\u3051\u5fc5\u8981<\/td><td style=\"border-width:0 1px 1px 0\">\u6b8b\u9ad8\u304c110\u4e07\u5186\u3092\u8d85\u3048\u308c\u3070\u5fc5\u8981<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/td><td style=\"border-width:0 1px 1px 0\">\u8d08\u4e0e\u6e08\u307f\u306e\u5206\u306f\u5b50\u306e\u8ca1\u7523<\/td><td style=\"border-width:0 1px 1px 0\">\u540d\u7fa9\u9810\u91d1\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u5f97\u308b<\/td><\/tr><tr><td style=\"border-width:0 1px 1px 1px\">\u5fc5\u8981\u306a\u8a18\u9332<\/td><td style=\"border-width:0 1px 1px 0\">\u6bce\u5e74\u306e\u632f\u8fbc\u8a18\u9332\u3068\u8d08\u4e0e\u5951\u7d04\u66f8<\/td><td style=\"border-width:0 1px 1px 0\">\u6e21\u3057\u305f\u65e5\u3068\u6b8b\u9ad8\u306e\u8a18\u9332<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u901a\u5e33\u3092\u6e21\u3059\u6642\u671f\u3084\u624b\u7d9a\u304d\u305d\u306e\u3082\u306e\u306f<a href=\"https:\/\/www.for-it.co.jp\/mediverse\/bank\/child-bank-account\/\">\u5b50\u3069\u3082\u306e\u9280\u884c\u53e3\u5ea7\u306e\u8a18\u4e8b<\/a>\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u3067\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E3%81%A9%E3%82%82%E3%81%AE%E3%81%8A%E9%87%91%E3%82%92%E5%88%86%E3%81%91%E3%81%A6%E6%8C%81%E3%81%A4%E6%96%B9%E6%B3%95\"><\/span>\u5b50\u3069\u3082\u306e\u304a\u91d1\u3092\u5206\u3051\u3066\u6301\u3064\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u8d08\u4e0e\u3067\u5b50\u306e\u8ca1\u7523\u306b\u306a\u3063\u305f\u304a\u91d1\u306f\u3001\u89aa\u306e\u8ca1\u7523\u3068\u6df7\u3056\u3089\u306a\u3044\u5834\u6240\u306b\u7f6e\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<b>\u5b50\u4f9b\u540d\u7fa9\u306e\u9810\u91d1\u53e3\u5ea7\u306e\u307b\u304b\u3001\u5b50\u4f9b\u540d\u7fa9\u306e\u8a3c\u5238\u53e3\u5ea7<\/b>\u3082\u7f6e\u304d\u5834\u306e1\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E3%81%A9%E3%82%82%E5%90%8D%E7%BE%A9%E3%81%AE%E8%A8%BC%E5%88%B8%E5%8F%A3%E5%BA%A7%E3%81%AB%E7%A7%BB%E3%81%99%E3%81%A8%E3%81%8D%E3%81%AE%E6%89%B1%E3%81%84\"><\/span>\u5b50\u3069\u3082\u540d\u7fa9\u306e\u8a3c\u5238\u53e3\u5ea7\u306b\u79fb\u3059\u3068\u304d\u306e\u6271\u3044<span 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href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/\">\u3053\u3069\u3082NISA\u3068\u8d08\u4e0e\u7a0e\u306e\u8a18\u4e8b<\/a>\u3067\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.sbisec.co.jp\/contents\/lp\/2026\/nisa-child.html\">SBI\u8a3c\u5238\u300e\u3053\u3069\u3082NISA\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%93%E3%81%A9%E3%82%82%E5%8F%A3%E5%BA%A7%E3%81%AE%E5%87%BA%E9%87%91%E5%85%88%E3%81%AE%E3%83%AB%E3%83%BC%E3%83%AB\"><\/span>\u3053\u3069\u3082\u53e3\u5ea7\u306e\u51fa\u91d1\u5148\u306e\u30eb\u30fc\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>SBI\u8a3c\u5238\u306e\u3053\u3069\u3082\u53e3\u5ea7\u306f\u3001\u53e3\u5ea7\u958b\u8a2d\u30fb\u7ba1\u7406\u8cbb\u304c0\u5186\u3067\u3001\u5b50\u304c0\u6b73\u306e\u3068\u304d\u304b\u3089\u958b\u8a2d\u3067\u304d\u307e\u3059\u3002<b>\u51fa\u91d1\u5148\u306f\u672a\u6210\u5e74\u8005\u672c\u4eba\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u3060\u3051<\/b>\u3067\u3001\u89aa\u6a29\u8005\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u306f\u51fa\u91d1\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u540d\u7fa9\u4eba\u304c18\u6b73\u306b\u306a\u308b\u3068\u3001\u3053\u3069\u3082\u53e3\u5ea7\u306f\u6210\u4eba\u53e3\u5ea7\u3078\u79fb\u884c\u3057\u307e\u3059\u3002\u7533\u3057\u8fbc\u3080\u306b\u306f\u3001\u89aa\u6a29\u8005\u306e\u3044\u305a\u308c\u304b\u304cSBI\u8a3c\u5238\u306e\u53e3\u5ea7\u3092\u5148\u306b\u958b\u8a2d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.sbisec.co.jp\/contents\/lp\/2026\/account_nisa_underage_01.html\">SBI\u8a3c\u5238\u300e\u3053\u3069\u3082\u53e3\u5ea7\u306a\u3089SBI\u8a3c\u5238\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%A8%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\"><\/span>\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u3068\u8d08\u4e0e\u7a0e\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A6%AA%E3%81%8C%E4%BD%9C%E3%81%A3%E3%81%9F%E5%AD%90%E4%BE%9B%E5%90%8D%E7%BE%A9%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AF%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E5%AF%BE%E8%B1%A1%EF%BC%9F\"><\/span>\u89aa\u304c\u4f5c\u3063\u305f\u5b50\u4f9b\u540d\u7fa9\u306e\u53e3\u5ea7\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u89aa\u306e\u304a\u91d1\u3092\u89aa\u304c\u7ba1\u7406\u3057\u3066\u304d\u305f\u53e3\u5ea7\u3067\u3001\u540d\u7fa9\u9810\u91d1\u3068\u8a8d\u3081\u3089\u308c\u308c\u3070\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306f\u5bb6\u65cf\u540d\u7fa9\u306e\u9810\u8caf\u91d1\u3067\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306f<b>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b<\/b>\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sozoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei6.pdf\">\u56fd\u7a0e\u5e81\u300e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u969b\u306b\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u2465 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class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u666e\u901a\u9810\u91d1\u304b\u5b9a\u671f\u9810\u91d1\u304b\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u6271\u3044\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<b>\u56fd\u7a0e\u5e81\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u2465\u3082\u3001\u5b50\u540d\u7fa9\u306e\u5b9a\u671f\u9810\u91d1\u304c\u7236\u306e\u8ca1\u7523\u3068\u3055\u308c\u305f\u4f8b<\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u308c\u3070\u5b50\u306e\u8ca1\u7523\u3068\u3057\u3066110\u4e07\u5186\u3067\u5224\u5b9a\u3057\u3001\u89aa\u304c\u7ba1\u7406\u3057\u3066\u3044\u308c\u3070\u540d\u7fa9\u9810\u91d1\u306e\u8ad6\u70b9\u306b\u306a\u308a\u307e\u3059\u3002\u5b9a\u671f\u9810\u91d1\u306f\u6e80\u671f\u307e\u3067\u52d5\u304b\u3055\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u5b50\u304c\u5b58\u5728\u3092\u77e5\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 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