{"id":1515,"date":"2026-04-08T14:33:27","date_gmt":"2026-04-08T05:33:27","guid":{"rendered":"https:\/\/misora-tax.or.jp\/inheritance\/?p=1515"},"modified":"2026-04-08T14:46:56","modified_gmt":"2026-04-08T05:46:56","slug":"exportdutyfree-5-2","status":"publish","type":"post","link":"https:\/\/misora-tax.or.jp\/inheritance\/exportdutyfree-5-2\/","title":{"rendered":"\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff1a\u6cd5\u4eba\u7a0e\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u3092\u30c1\u30a7\u30c3\u30af\uff01"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3001\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5927\u6a4b\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee4\u548c7\u5e7412\u670826\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u3067\u306f\u3001\u300c\u7269\u4fa1\u9ad8\u3078\u306e\u5bfe\u5fdc\u300d\u3068\u300c\u5f37\u3044\u7d4c\u6e08\u306e\u5b9f\u73fe\u300d<\/strong>\u3092\u57fa\u672c\u65b9\u91dd\u3068\u3057\u3066\u3001\u6cd5\u4eba\u8ab2\u7a0e\u5206\u91ce\u3067\u6295\u8cc7\u4fc3\u9032\u30fb\u8cc3\u4e0a\u3052\u652f\u63f4\u306b\u95a2\u3059\u308b\u5236\u5ea6\u304c\u5927\u5e45\u306b\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u3010\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\u3011<\/h2>\n

\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u30fb\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u309240\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052<\/strong>\uff08\u73fe\u884c\uff1a30\u4e07\u5186\u672a\u6e80\uff09<\/p>\n

\u30fb\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c400\u4eba\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u5bfe\u8c61\u304b\u3089\u9664\u5916<\/strong>\uff08\u73fe\u884c\uff1a500\u4eba\u8d85\uff09<\/p>\n

\u30fb\u9069\u7528\u671f\u9650\u30923\u5e74\u5ef6\u9577<\/strong>\uff08\u4ee4\u548c11\u5e743\u670831\u65e5\u307e\u3067\uff09<\/p>\n\n\n\n\n\n\n
\u9805\u76ee<\/td>\n\u6539\u6b63\u524d<\/td>\n\u6539\u6b63\u5f8c<\/td>\n<\/tr>\n
\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d<\/td>\n30\u4e07\u5186\u672a\u6e80<\/td>\n40\u4e07\u5186\u672a\u6e80<\/td>\n<\/tr>\n
\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570<\/td>\n500\u4eba\u8d85<\/td>\n400\u4eba\u8d85<\/td>\n<\/tr>\n
\u9069\u7528\u671f\u9650<\/td>\n\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067<\/td>\n\u4ee4\u548c11\u5e743\u670831\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/p>\n

\u30fb<\/strong>\u4e2d\u5c0f\u4f01\u696d\uff08\u5f93\u696d\u54e1400\u4eba\u4ee5\u4e0b\uff09\u306e\u8a2d\u5099\u6295\u8cc7\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/p>\n

\u30fb<\/strong>\u30d1\u30bd\u30b3\u30f3\u30fb\u4e8b\u52d9\u6a5f\u5668\u30fb\u5de5\u5177\u7b49\u306e\u8cfc\u5165\u306740\u4e07\u5186\u672a\u6e80\u306a\u3089\u5373\u6642\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd<\/p>\n

\u30fb<\/strong>\u5e74\u9593\u5408\u8a08\u53d6\u5f97\u4fa1\u984d\u306e300\u4e07\u5186\u4e0a\u9650\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/p>\n

 <\/p>\n

\u3010\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3011<\/h2>\n

\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u524d\u5e74\u5ea6\u6bd4\u3067\u5897\u52a0\u3055\u305b\u305f\u5834\u5408\u306b\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u898f\u6a21\u5225\u306b\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u30fb\u5927\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306f\u3001\u4ee4\u548c8\u5e743\u670831\u65e5\u3067\u5ec3\u6b62<\/strong><\/p>\n

\u30fb\u4e2d\u5805\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306f\u3001\u9069\u7528\u8981\u4ef6\u30fb\u7a0e\u984d\u63a7\u9664\u7387\u3092\u898b\u76f4\u3057\u3001\u4ee4\u548c9\u5e743\u670831\u65e5\u3067\u5ec3\u6b62<\/strong><\/p>\n

\u30fb\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306f\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u306b\u4fc2\u308b\u4e0a\u4e57\u305b\u63aa\u7f6e\u3092\u5ec3\u6b62<\/strong><\/p>\n

 <\/p>\n

\u4e2d\u5805\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306e\u7a0e\u984d\u63a7\u9664\u7387\uff08\u6539\u6b63\u524d\u5f8c\u6bd4\u8f03\uff09<\/p>\n\n\n\n\n\n\n\n\n\n
\u5fc5\u9808\u8981\u4ef6\uff1a\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \u524d\u5e74\u5ea6\u6bd4<\/td>\n\u6539\u6b63\u524d<\/td>\n\u6539\u6b63\u5f8c<\/td>\n<\/tr>\n
\uff0b3\uff05\u4ee5\u4e0a<\/td>\n10\uff05<\/td>\n\u5ec3\u6b62<\/td>\n<\/tr>\n
\uff0b4\uff05\u4ee5\u4e0a<\/td>\n25\uff05<\/td>\n10\uff05<\/td>\n<\/tr>\n
\uff0b5\uff05\u4ee5\u4e0a<\/td>\n25\uff05<\/td>\n15\uff05<\/td>\n<\/tr>\n
\uff0b6\uff05\u4ee5\u4e0a<\/td>\n25\uff05<\/td>\n\u5909\u66f4\u306a\u3057<\/td>\n<\/tr>\n
\u4e0a\u4e57\u305b\u63aa\u7f6e\uff1a\u6559\u80b2\u8a13\u7df4\u8cbb<\/td>\n5%\u4e0a\u4e57\u305b<\/td>\n\u5ec3\u6b62<\/td>\n<\/tr>\n
\u4e0a\u4e57\u305b\u63aa\u7f6e\uff1a\u5b50\u80b2\u3066\u30fb\u5973\u6027\u6d3b\u8e8d\u652f\u63f4<\/td>\n5%\u4e0a\u4e57\u305b<\/td>\n\u5909\u66f4\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/p>\n

\u30fb\u5927\u4f01\u696d\u30fb\u4e2d\u5805\u4f01\u696d\u306f\u65e9\u6025\u306a\u8cc3\u4e0a\u3052\u8a08\u753b\u306e\u898b\u76f4\u3057\u304c\u5fc5\u9808<\/strong><\/p>\n

\u30fb<\/strong>\u4e2d\u5c0f\u4f01\u696d\u306f\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u4e0a\u4e57\u305b\u5206\u304c\u5ec3\u6b62\u3055\u308c\u308b\u305f\u3081\u3001\u4ee3\u66ff\u63aa\u7f6e\u306e\u691c\u8a0e\u304c\u5fc5\u8981<\/p>\n

\u30fb<\/strong>\u6bd4\u8f03\u57fa\u6e96\u5e74\u5ea6\u306e\u7d66\u4e0e\u7dcf\u984d\u3092\u4eca\u3059\u3050\u8a66\u7b97\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/p>\n

\u30fb<\/strong>\u4e2d\u5c0f\u4f01\u696d\u306f\u6700\u5927\u63a7\u9664\u738735\uff05\uff08\u8cc3\u4e0a\u305230\uff05\uff0b\u5b50\u80b2\u3066\u652f\u63f45\uff05\uff09\u3092\u72d9\u3048\u308b<\/p>\n

 <\/p>\n

\u3010\u7814\u7a76\u958b\u767a\u7a0e\u5236\u30fb\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3011<\/h2>\n

\u8a66\u9a13\u7814\u7a76\u8cbb\u652f\u51fa\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u30fb\u4e00\u822c\u578b\u7814\u7a76\u958b\u767a\u7a0e\u5236<\/strong>\uff1a\u63a7\u9664\u7387\u7b49\u306e\u898b\u76f4\u3057<\/p>\n

\u30fb\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236<\/strong>\uff1a\u5bfe\u8c61\u7d4c\u8cbb\u7bc4\u56f2\u306e\u6574\u7406\u30fb\u62e1\u5145<\/p>\n

\u30fb\u9069\u7528\u6642\u671f<\/strong>\uff1a\u4ee4\u548c9\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/p>\n

 <\/p>\n

\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u8a72\u5f53\u5224\u5b9a<\/p>\n

\u5bfe\u8c61\u4f8b<\/strong> – \u65b0\u88fd\u54c1\u958b\u767a\u306e\u4eba\u4ef6\u8cbb\u30fb\u6750\u6599\u8cbb\u30fb\u5916\u6ce8\u8cbb – \u8a66\u4f5c\u54c1\u88fd\u9020\u8cbb – \u6280\u8853\u6539\u826f\u30fb\u767a\u660e\u8cbb\u7528<\/p>\n

\u975e\u5bfe\u8c61\u4f8b<\/strong> – \u65e2\u5b58\u88fd\u54c1\u306e\u54c1\u8cea\u7ba1\u7406\u8cbb – \u5e02\u5834\u8abf\u67fb\u30fb\u55b6\u696d\u8cbb – \u91cf\u7523\u6bb5\u968e\u8cbb\u7528<\/p>\n

 <\/p>\n

\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/p>\n

\u30fb<\/strong>\u88dc\u52a9\u91d1\u53d7\u7d66\u6642\u306f\u63a7\u9664\u5bfe\u8c61\u984d\u304b\u3089\u9664\u5916\u3055\u308c\u308b<\/p>\n

\u30fb<\/strong>\u5b9f\u9a13\u8a18\u9332\u30fb\u4ed5\u69d8\u66f8\u7b49\u306e\u8a3c\u6191\u4fdd\u5b58\u3092\u5fb9\u5e95\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/p>\n

\u30fb<\/strong>\u5916\u6ce8\u30fb\u5171\u540c\u7814\u7a76\u306e\u5951\u7d04\u5185\u5bb9\u304c\u8981\u4ef6\u5224\u5b9a\u306b\u5f71\u97ff\u3059\u308b<\/p>\n

 <\/p>\n

\u3010\u5927\u80c6\u306a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff09\u306e\u5275\u8a2d\u3011<\/h2>\n

\u4eba\u624b\u4e0d\u8db3\u30fb\u7701\u529b\u5316\u30fb\u81ea\u52d5\u5316\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u65b0\u305f\u306a\u7a0e\u5236\u63aa\u7f6e\u304c\u5275\u8a2d\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u30fb\u5bfe\u8c61\u8a2d\u5099<\/strong>\uff1a\u751f\u7523\u6027\u5411\u4e0a\u6a5f\u68b0\u30fb\u88c5\u7f6e\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u7b49<\/p>\n

\u30fb\u63aa\u7f6e\u5185\u5bb9<\/strong>\uff1a\u5373\u6642\u511f\u5374<\/strong> \u307e\u305f\u306f \u7a0e\u984d\u63a7\u96647\uff05<\/strong>\uff08\u5efa\u7269\u7b49\u306f4\uff05\uff09\u3092\u9078\u629e\u53ef\u80fd<\/p>\n

\u30fb\u63a7\u9664\u4e0a\u9650<\/strong>\uff1a\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05<\/p>\n

\u30fb\u9069\u7528\u6642\u671f<\/strong>\uff1a\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/p>\n

\u30fb\u9069\u7528\u671f\u9650<\/strong>\uff1a\u4ee4\u548c11\u5e743\u670831\u65e5\u307e\u3067<\/p>\n

 <\/p>\n

\u5373\u6642\u511f\u5374 vs \u7a0e\u984d\u63a7\u9664\u306e\u9078\u629e\u57fa\u6e96<\/p>\n

\u5373\u6642\u511f\u5374\u304c\u6709\u5229\u306a\u5834\u5408<\/strong> – \u5f53\u671f\u9ed2\u5b57\u304c\u5927\u304d\u3044 – \u65e9\u671f\u8cbb\u7528\u5316\u3092\u5e0c\u671b – \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u91cd\u8996<\/p>\n

\u7a0e\u984d\u63a7\u9664\u304c\u6709\u5229\u306a\u5834\u5408<\/strong> – \u5b89\u5b9a\u5229\u76ca\u304c\u898b\u8fbc\u3081\u308b – \u78ba\u5b9f\u306a\u7a0e\u984d\u6e1b\u984d\u3092\u5e0c\u671b<\/p>\n

 <\/p>\n

\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/p>\n

\u30fb<\/strong>\u30e1\u30fc\u30ab\u30fc\u4ed5\u69d8\u66f8\u3067\u5bfe\u8c61\u8a2d\u5099\u8a72\u5f53\u6027\u3092\u78ba\u8a8d\u3059\u308b<\/p>\n

\u30fb<\/strong>\u4e8b\u524d\u5c4a\u51fa\u30fb\u8a8d\u5b9a\u624b\u7d9a\u304d\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u304c\u91cd\u8981<\/p>\n

\u30fb<\/strong>\u4ed6\u306e\u6295\u8cc7\u7a0e\u5236\u3068\u306e\u91cd\u8907\u9069\u7528\u53ef\u5426\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b<\/p>\n

 <\/p>\n

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