{"id":585,"date":"2026-05-15T08:09:13","date_gmt":"2026-05-14T23:09:13","guid":{"rendered":"https:\/\/yorineko.com\/blog\/?p=585"},"modified":"2026-05-15T08:09:23","modified_gmt":"2026-05-14T23:09:23","slug":"taxes-on-lifetime-gifts-and-the-changes-effective-from-2024","status":"publish","type":"post","link":"https:\/\/yorineko.com\/blog\/lifetime-donation\/taxes-on-lifetime-gifts-and-the-changes-effective-from-2024\/","title":{"rendered":"\u751f\u524d\u8d08\u4e0e\u306e\u7a0e\u91d1\u30682024\u5e74\u304b\u3089\u6539\u6b63\u3055\u308c\u305f\u30dd\u30a4\u30f3\u30c8 | 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class=\"toc\"><br \/>\n<b>Warning<\/b>:  Undefined array key \"is_admin\" in <b>\/home\/c6578664\/public_html\/yorineko.com\/blog\/wp-content\/themes\/sango-theme\/library\/gutenberg\/dist\/classes\/Toc.php<\/b> on line <b>113<\/b><br \/>\n<br \/>\n<b>Warning<\/b>:  Undefined array key \"is_category_top\" in <b>\/home\/c6578664\/public_html\/yorineko.com\/blog\/wp-content\/themes\/sango-theme\/library\/gutenberg\/dist\/classes\/Toc.php<\/b> on line <b>118<\/b><br \/>\n<br \/>\n<b>Warning<\/b>:  Undefined array key \"is_top\" in <b>\/home\/c6578664\/public_html\/yorineko.com\/blog\/wp-content\/themes\/sango-theme\/library\/gutenberg\/dist\/classes\/Toc.php<\/b> on line <b>124<\/b><br \/>\n    <div id=\"toc_container\" class=\"toc_container toc-container sgb-toc--bullets js-smooth-scroll\" data-dialog-title=\"Table of Contents\">\n      <p class=\"toc_title\">\u76ee\u6b21 <\/p>\n      <ul class=\"toc_list\">  <li class=\"first\">    <a href=\"#i-0\">\u751f\u524d\u8d08\u4e0e\u3068\u8d08\u4e0e\u7a0e\u3001\u304a\u3055\u3089\u3044\u3057\u3066\u304a\u304d\u305f\u3044\u57fa\u672c<\/a>    <ul class=\"menu_level_1\">      <li class=\"first last\">        <a href=\"#i-1\">\u751f\u524d\u8d08\u4e0e\u306e\u4ed5\u7d44\u307f\u30682\u3064\u306e\u8ab2\u7a0e\u65b9\u5f0f<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-2\">2024\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306a\u306b\u304c\u5909\u308f\u3063\u305f\u306e\u304b<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-3\">\u6539\u6b63\u524d\u3068\u6539\u6b63\u5f8c\u3092\u6bd4\u8f03\u3057\u3066\u307f\u308b<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-4\">\u6539\u6b63\u306e\u80cc\u666f\uff1a\u306a\u305c\u30eb\u30fc\u30eb\u304c\u53b3\u3057\u304f\u306a\u3063\u305f\u306e\u304b<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-5\">\u3010\u5909\u66f4\u70b9\u2460\u3011\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u671f\u9593\u304c3\u5e74\u304b\u30897\u5e74\u306b\u5ef6\u9577<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-6\">7\u5e74\u30eb\u30fc\u30eb\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u304b<\/a>      <\/li>      <li>        <a href=\"#i-7\">\u5ef6\u9577\u3055\u308c\u305f4\u5e74\u9593\uff084\u301c7\u5e74\u524d\uff09\u306e\u7de9\u548c\u63aa\u7f6e\u30fb100\u4e07\u5186\u63a7\u9664<\/a>      <\/li>      <li>        <a href=\"#i-8\">\u3044\u3064\u304b\u3089\u30fb\u3069\u306e\u76f8\u7d9a\u306b\u5f71\u97ff\u3059\u308b\u306e\u304b\uff08\u6bb5\u968e\u7684\u79fb\u884c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff09<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-9\">\u5b9f\u969b\u3069\u306e\u304f\u3089\u3044\u7a0e\u8ca0\u62c5\u304c\u5909\u308f\u308b\uff1f\u5177\u4f53\u7684\u306a\u8a66\u7b97\u4f8b<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-10\">\u3010\u5909\u66f4\u70b9\u2461\u3011\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u65b0\u8a2d<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-11\">\u65b0\u305f\u306a\u57fa\u790e\u63a7\u9664\u3067\u306a\u306b\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u304b<\/a>      <\/li>      <li>        <a href=\"#i-12\">\u66a6\u5e74\u8ab2\u7a0e\u3068\u306e\u6bd4\u8f03\uff1a2024\u5e74\u4ee5\u964d\u3069\u3061\u3089\u304c\u6709\u5229\u304b<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-13\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u3076\u969b\u306e\u6ce8\u610f\u70b9\u30fb\u53d6\u6d88\u3057\u4e0d\u53ef\u306e\u30ea\u30b9\u30af<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-14\">\u6539\u6b63\u5f8c\u306b\u898b\u76f4\u3057\u305f\u3044\u751f\u524d\u8d08\u4e0e\u306e\u6ce8\u610f\u70b9<\/a>    <ul class=\"menu_level_1\">      <li 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id=\"i-0\">\u751f\u524d\u8d08\u4e0e\u3068\u8d08\u4e0e\u7a0e\u3001\u304a\u3055\u3089\u3044\u3057\u3066\u304a\u304d\u305f\u3044\u57fa\u672c<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"548\" src=\"https:\/\/yorineko.com\/blog\/wp-content\/uploads\/2026\/05\/lifetime-gifts-2024-law-revision-01-1024x548.webp\" alt=\"lifetime gifts 2024 law revision 01\" class=\"wp-image-581\" srcset=\"https:\/\/yorineko.com\/blog\/wp-content\/uploads\/2026\/05\/lifetime-gifts-2024-law-revision-01-1024x548.webp 1024w, https:\/\/yorineko.com\/blog\/wp-content\/uploads\/2026\/05\/lifetime-gifts-2024-law-revision-01-300x161.webp 300w, https:\/\/yorineko.com\/blog\/wp-content\/uploads\/2026\/05\/lifetime-gifts-2024-law-revision-01-768x411.webp 768w, https:\/\/yorineko.com\/blog\/wp-content\/uploads\/2026\/05\/lifetime-gifts-2024-law-revision-01-940x503.webp 940w, https:\/\/yorineko.com\/blog\/wp-content\/uploads\/2026\/05\/lifetime-gifts-2024-law-revision-01.webp 1405w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<p>\u6539\u6b63\u5185\u5bb9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u751f\u524d\u8d08\u4e0e\u3068\u8d08\u4e0e\u7a0e\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u300c\u3059\u3067\u306b\u77e5\u3063\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u65b9\u3082\u3001\u3053\u3053\u3067\u4e00\u5ea6\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u3001\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u3088\u308a\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u751f\u524d\u8d08\u4e0e\u306e\u610f\u5473\u3084\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/yorineko.com\/blog\/lifetime-donation\/what-is-lifetime-donation\/\">\u751f\u524d\u8d08\u4e0e\u3068\u306f\u4f55\u304b\uff1f\u521d\u5fc3\u8005\u304c\u6700\u521d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7a0e\u91d1\u3068\u624b\u7d9a\u304d\u306e\u57fa\u672c<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3042\u308f\u305b\u3066\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" 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class=\"wp-block-heading\" 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https:\/\/yorineko.com\/blog\/wp-content\/uploads\/2026\/05\/lifetime-gifts-2024-law-revision-02.webp 1377w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<p>2024\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u3053\u308c\u307e\u3067\u884c\u3063\u3066\u304d\u305f\u751f\u524d\u8d08\u4e0e\u306e\u8a08\u753b\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u51fa\u3066\u304d\u305f\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u6539\u6b63\u306b\u3088\u3063\u3066\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u304c\u52a0\u308f\u3063\u305f\u4e00\u65b9\u3067\u3001\u6539\u6b63\u524d\u304b\u3089\u5909\u308f\u3089\u306a\u3044\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6539\u6b63\u5f8c\u306b\u7279\u306b\u610f\u8b58\u3057\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" 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