{"id":1163,"date":"2026-07-03T10:19:37","date_gmt":"2026-07-03T01:19:37","guid":{"rendered":"https:\/\/tomorrowstax.com\/gh\/?p=1163"},"modified":"2026-07-04T11:40:37","modified_gmt":"2026-07-04T02:40:37","slug":"kaigai-souzoku-us-tod-account","status":"publish","type":"post","link":"https:\/\/tomorrowstax.com\/gh\/blog\/kaigai-souzoku-us-tod-account\/","title":{"rendered":"\u7c73\u56fdTOD(Transfer on Death)\u6307\u5b9a\u53e3\u5ea7\u3092\u76f8\u7d9a\u3057\u305f\u3068\u304d\u306e\u5b9f\u52d9\u3068\u843d\u3068\u3057\u7a74\u3010POD\u53e3\u5ea7\u30fb\u907a\u8a00\u3068\u306e\u95a2\u4fc2\u3011"},"content":{"rendered":"<p><!-- TOM_FAQ_SCHEMA_START -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"TOD\u53e3\u5ea7\u306f\u907a\u8a00(Will)\u3088\u308a\u512a\u5148\u3055\u308c\u307e\u3059\u304b\uff1f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"\u591a\u304f\u306e\u5dde\u3067<strong>TOD\u6307\u5b9a\u304c\u907a\u8a00\u3088\u308a\u512a\u5148<\/strong>\u3055\u308c\u307e\u3059\u3002\u907a\u8a00\u3067\u300c\u9577\u7537\u306b\u5168\u8ca1\u7523\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u3066\u3082\u3001TOD\u6307\u5b9a\u3067\u4ed6\u306e\u53d7\u53d6\u4eba\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u53e3\u5ea7\u306f\u3001\u907a\u8a00\u306e\u5185\u5bb9\u306b\u95a2\u4fc2\u306a\u304f\u6307\u5b9a\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u4f5c\u6210\u5f8c\u306bTOD\u6307\u5b9a\u3092\u66f4\u65b0\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u907a\u8a00\u306e\u610f\u56f3\u3068\u7570\u306a\u308b\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u6e21\u308b\u4e8b\u6545\u304c\u8d77\u304d\u307e\u3059\u3002\u6d77\u5916\u8cc7\u7523\u306e\u3042\u308b\u65b9\u306f\u3001\u907a\u8a00\u3068\u5404\u53e3\u5ea7\u306eTOD\/POD\u6307\u5b9a\u306e\u6574\u5408\u6027\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"TOD\u53e3\u5ea7\u306e\u53d7\u53d6\u4eba\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"TOD\u6307\u5b9a\u306b\u306f\u4e3b\u53d7\u53d6\u4eba(Primary Beneficiary)\u3068\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba(Contingent Beneficiary)\u3092\u968e\u5c64\u7684\u306b\u6307\u5b9a\u3067\u304d\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e3b\u53d7\u53d6\u4eba\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u308a\u3001\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba\u3082\u6307\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u5168\u54e1\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306f<strong>\u30d7\u30ed\u30d9\u30fc\u30c8\u7d4c\u7531<\/strong>\u3067\u901a\u5e38\u76f8\u7d9a\u306b\u623b\u308a\u307e\u3059\u3002\u3053\u306e\u5224\u5b9a\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u5185\u90e8\u5be9\u67fb\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001TOD\u6307\u5b9a\u306e\u5185\u5bb9\u3068\u6700\u65b0\u306e\u72b6\u614b\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"TOD\u53e3\u5ea7\u306e\u6307\u5b9a\u306f\u751f\u524d\u306b\u53d6\u308a\u6d88\u305b\u307e\u3059\u304b\uff1f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"\u306f\u3044\u3001TOD\/POD\u6307\u5b9a\u306f<strong>\u540d\u7fa9\u4eba\u304c\u751f\u524d\u306b\u3044\u3064\u3067\u3082\u5909\u66f4\u30fb\u53d6\u6d88\u3057\u3067\u304d\u307e\u3059<\/strong>\u3002\u91d1\u878d\u6a5f\u95a2\u306b\u6307\u5b9a\u5909\u66f4\u30d5\u30a9\u30fc\u30e0(Beneficiary Change Form)\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u53d7\u53d6\u4eba\u306e\u8ffd\u52a0\u30fb\u5909\u66f4\u30fb\u524a\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002\u5a5a\u59fb\u30fb\u96e2\u5a5a\u30fb\u51fa\u7523\u30fb\u53d7\u53d6\u4eba\u306e\u6b7b\u4ea1\u7b49\u306e\u30e9\u30a4\u30d5\u30a4\u30d9\u30f3\u30c8\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u907a\u8a00\u3068\u4f75\u305b\u3066TOD\/POD\u6307\u5b9a\u306e\u898b\u76f4\u3057\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u6307\u5b9a\u3092\u6b8b\u3057\u305f\u307e\u307e\u5fd8\u308c\u3089\u308c\u3066\u3044\u308b\u53e3\u5ea7\u306f\u3001\u60f3\u5b9a\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u6a29\u5229\u304c\u6e21\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"TOD\u53e3\u5ea7\u3068\u5171\u540c\u540d\u7fa9\u53e3\u5ea7(Joint Account)\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"TOD\u53e3\u5ea7\u306f<strong>\u540d\u7fa9\u4eba\u6b7b\u4ea1\u5f8c\u306b\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u8ee2<\/strong>\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3001\u540d\u7fa9\u4eba\u304c\u751f\u524d\u306f\u5358\u72ec\u540d\u7fa9\u3068\u3057\u3066\u81ea\u7531\u306b\u51e6\u5206\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u5171\u540c\u540d\u7fa9\u53e3\u5ea7(Joint Account with Right of Survivorship)\u306f<strong>\u751f\u524d\u304b\u3089\u5171\u540c\u540d\u7fa9\u4eba\u304c\u6a29\u5229\u3092\u6301\u3064<\/strong>\u5f62\u5f0f\u3067\u3001\u540d\u7fa9\u4eba\u306e\u4e00\u65b9\u304c\u6b7b\u4ea1\u3059\u308b\u3068\u751f\u5b58\u8005\u306b\u6a29\u5229\u304c\u96c6\u7d04\u3055\u308c\u307e\u3059\u3002\u751f\u524d\u306e\u7ba1\u7406\u6a29\u9650\u3001\u5171\u540c\u540d\u7fa9\u4eba\u306e\u50b5\u6a29\u8005\u304b\u3089\u306e\u5dee\u62bc\u3048\u30ea\u30b9\u30af\u3001\u65e5\u672c\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044(\u307f\u306a\u3057\u8d08\u4e0e\u5224\u5b9a\u7b49)\u3067\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u3001\u6848\u4ef6\u306b\u5fdc\u3058\u305f\u4f7f\u3044\u5206\u3051\u304c\u5fc5\u8981\u3067\u3059\u3002\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"TOD\u53e3\u5ea7\u3092\u6301\u3064\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u65e5\u672c\u306b\u5e30\u56fd\u3057\u3066\u3044\u305f\u5834\u5408\u3001TOD\u6307\u5b9a\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"TOD\u6307\u5b9a\u306f<strong>\u53e3\u5ea7\u3092\u4fdd\u6709\u3059\u308b\u7c73\u56fd\u91d1\u878d\u6a5f\u95a2\u306e\u767b\u9332\u306b\u57fa\u3065\u304f<\/strong>\u3082\u306e\u306a\u306e\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u306b\u5e30\u56fd\u3057\u3066\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001TOD\u6307\u5b9a\u81ea\u4f53\u306f\u767b\u9332\u3055\u308c\u305f\u307e\u307e\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u7c73\u56fd\u53e3\u5ea7\u3092\u9577\u671f\u9593\u653e\u7f6e\u3057\u3066\u3044\u305f\u308a\u3001\u4f4f\u6240\u5909\u66f4\u30fb\u9023\u7d61\u5148\u5909\u66f4\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u5c4a\u3051\u51fa\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u300c\u4f11\u7720\u53e3\u5ea7\u300d\u3068\u3057\u3066\u5dde\u306e\u672a\u8acb\u6c42\u8cc7\u7523(Unclaimed Property)\u7ba1\u7406\u6a5f\u95a2\u306b\u8cc7\u7523\u3092\u79fb\u7ba1\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u751f\u524d\u306b\u5b9a\u671f\u7684\u306a\u53e3\u5ea7\u53d6\u5f15\u30fb\u9023\u7d61\u5148\u66f4\u65b0\u3092\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001TOD\u6307\u5b9a\u304c\u3042\u3063\u3066\u3082\u5b9f\u52d9\u4e0a\u306e\u53d7\u53d6\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\"\n      }\n    }\n  ]\n}\n<\/script>\n<!-- TOM_FAQ_SCHEMA_END --><\/p>\n<hr \/>\n<div class=\"lead-box\" style=\"background:#f8f6ef;border-radius:6px;padding:24px 28px;margin:24px 0 32px;border-left:5px solid #0a4d5c;\">\n<p style=\"margin:0 0 12px;font-weight:700;color:#0a4d5c;font-size:15px;\">10\u79d2\u3067\u308f\u304b\u308b \u3053\u306e\u8a18\u4e8b\u306e\u8981\u7d04<\/p>\n<ul style=\"margin:0;padding-left:20px;font-size:14px;line-height:1.9;\">\n<li>\u7c73\u56fd\u306eTOD(Transfer on Death)\u6307\u5b9a\u53e3\u5ea7\u30fbPOD(Payable on Death)\u6307\u5b9a\u53e3\u5ea7\u306f\u3001\u540d\u7fa9\u4eba\u6b7b\u4ea1\u6642\u306b\u53d7\u53d6\u4eba\u3078<strong>\u6a29\u5229\u304c\u79fb\u8ee2<\/strong>\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3001<strong>\u7c73\u56fd\u5185\u3067\u306f\u901a\u5e38\u306e\u30d7\u30ed\u30d9\u30fc\u30c8(\u691c\u8a8d)\u3092\u7d4c\u305a\u306b<\/strong>\u89e3\u7d04\u30fb\u9001\u91d1\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u305f\u3060\u3057\u3001TOD\/POD\u306f<strong>\u7c73\u56fd\u5185\u3067\u306e\u81ea\u52d5\u79fb\u8ee2\u624b\u7d9a\u304d<\/strong>\u3092\u6307\u3059\u3082\u306e\u3067\u3001<strong>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5bfe\u8c61\u304b\u3089\u306f\u5916\u308c\u307e\u305b\u3093<\/strong>\u3002\u65e5\u672c\u5074\u3067\u306f\u3001\u7c73\u56fd\u6cd5\u4e0a\u306eNon-Probate Asset\u3067\u3042\u3063\u3066\u3082\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u56fd\u5916\u8ca1\u7523\u3068\u3057\u3066\u7533\u544a\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/li>\n<li>\u7c73\u56fd\u6240\u5728\u8cc7\u7523\u306e\u984d\u306b\u3088\u3063\u3066\u306f\u3001\u7c73\u56fd\u5074\u3067\u3082<strong>Form 706-NA(\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u7528\u907a\u7523\u7a0e\u7533\u544a\u66f8)<\/strong>\u3084<strong>IRS Transfer Certificate<\/strong>\u306e\u5bfe\u5fdc\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u304c\u8cc7\u7523\u79fb\u8ee2\u306bTransfer Certificate\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u907a\u8a00(Will)\u3068TOD\/POD\u6307\u5b9a\u304c\u98df\u3044\u9055\u3046\u5834\u5408\u3001<strong>TOD\/POD\u6307\u5b9a\u304c\u512a\u5148<\/strong>\u3055\u308c\u308b\u5dde\u304c\u591a\u304f\u3001\u907a\u8a00\u306e\u5185\u5bb9\u3060\u3051\u3092\u4fe1\u3058\u3066\u3044\u308b\u3068\u60f3\u5b9a\u5916\u306e\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u8ee2\u3059\u308b\u4e8b\u6545\u304c\u8d77\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u7c73\u56fd\u306e\u8a3c\u5238\u4f1a\u793e\u3084\u9280\u884c\u3067\u306f\u3001\u53e3\u5ea7\u958b\u8a2d\u6642\u306b<strong>TOD(Transfer on Death)<\/strong>\u3084<strong>POD(Payable on Death)<\/strong>\u3068\u3044\u3046\u300c\u6b7b\u4ea1\u6642\u53d7\u53d6\u4eba\u6307\u5b9a\u300d\u3092\u767b\u9332\u3067\u304d\u308b\u4ed5\u7d44\u307f\u304c\u5e83\u304f\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002TOD\/POD\u306f\u3001\u540d\u7fa9\u4eba\u6b7b\u4ea1\u6642\u306b\u767b\u9332\u3055\u308c\u305f\u53d7\u53d6\u4eba\u3078\u6a29\u5229\u304c\u79fb\u8ee2\u3059\u308b\u5236\u5ea6\u3067\u3001\u7c73\u56fd\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u591a\u304f\u306e\u65e5\u672c\u4eba\u76f8\u7d9a\u4eba\u3092\u60a9\u307e\u305b\u308b<strong>\u30d7\u30ed\u30d9\u30fc\u30c8(\u691c\u8a8d)<\/strong>\u3092<strong>\u7c73\u56fd\u5185\u3067\u306f\u56de\u907f<\/strong>\u3067\u304d\u308b\u5f37\u529b\u306a\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001TOD\/POD\u306f\u300c\u81ea\u52d5\u7684\u306b\u53d7\u53d6\u4eba\u306b\u6e21\u308b\u304b\u3089\u305d\u308c\u3067\u7d42\u308f\u308a\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7c73\u56fd\u3067\u306f<strong>Form 706-NA\u30fbTransfer Certificate<\/strong>\u7b49\u306e\u7a0e\u52d9\u30fb\u624b\u7d9a\u304d\u78ba\u8a8d\u304c\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u65e5\u672c\u5074\u3067\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u30fb\u907a\u7523\u5206\u5272\u30fb\u907a\u7559\u5206\u7b49\u306e\u8ad6\u70b9\u304c\u6b8b\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7c73\u56fdTOD\/POD\u53e3\u5ea7\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5b9f\u52d9\u624b\u9806\u3068<strong>\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u843d\u3068\u3057\u7a74<\/strong>\u3092\u3001\u884c\u653f\u66f8\u58eb\u306e\u66f8\u985e\u4f5c\u6210\u652f\u63f4\u76ee\u7dda\u30677\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u6574\u7406\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u7c73\u56fd\u7a0e\u52d9\u30fb\u73fe\u5730\u5f01\u8b77\u58eb\u696d\u52d9\u306e\u5224\u65ad\u304c\u5fc5\u8981\u306a\u90e8\u5206\u306f\u3001\u7c73\u56fd\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u5f01\u8b77\u58eb\u3068\u306e\u9023\u643a\u304c\u524d\u63d0\u3068\u306a\u308b\u70b9\u306b\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n<hr \/>\n<h2>TOD\/POD\u53e3\u5ea7\u3068\u306f\u2014\u2014\u7c73\u56fd\u306e\u76f8\u7d9a\u5b9f\u52d9\u306b\u304a\u3051\u308b\u4f4d\u7f6e\u4ed8\u3051<a id=\"s1\"><\/a><\/h2>\n<p>TOD\/POD\u6307\u5b9a\u53e3\u5ea7\u306f\u3001\u7c73\u56fd\u30671980\u5e74\u4ee3\u304b\u3089\u666e\u53ca\u3057\u305f<strong>\u300c\u6b7b\u4ea1\u6642\u53d7\u53d6\u4eba\u6307\u5b9a(Beneficiary Designation)\u300d<\/strong>\u306e\u4ed5\u7d44\u307f\u3067\u3001\u53e3\u5ea7\u540d\u7fa9\u4eba\u304c\u751f\u524d\u306b\u300c\u79c1\u304c\u6b7b\u3093\u3060\u3089\u3053\u306e\u53e3\u5ea7\u306f\u3053\u306e\u4eba\u306b\u6e21\u3059\u300d\u3068\u3044\u3046\u6307\u5b9a\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u767b\u9332\u3057\u3066\u304a\u304f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p><strong>TOD\u3068POD\u306e\u9055\u3044<\/strong><\/p>\n<ul>\n<li><strong>TOD(Transfer on Death)<\/strong>\uff1a\u4e3b\u306b<strong>\u8a3c\u5238\u53e3\u5ea7<\/strong>(\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u30fb\u50b5\u5238\u7b49)\u306b\u4f7f\u3046\u53d7\u53d6\u4eba\u6307\u5b9a<\/li>\n<li><strong>POD(Payable on Death)<\/strong>\uff1a\u4e3b\u306b<strong>\u9810\u91d1\u53e3\u5ea7<\/strong>(\u666e\u901a\u9810\u91d1\u30fb\u5b9a\u671f\u9810\u91d1\u30fbCD\u7b49)\u306b\u4f7f\u3046\u53d7\u53d6\u4eba\u6307\u5b9a<\/li>\n<\/ul>\n<p>\u540d\u79f0\u306f\u9055\u3044\u307e\u3059\u304c\u3001\u6cd5\u7684\u306a\u4ed5\u7d44\u307f\u306f\u307b\u307c\u540c\u3058\u3067\u3001\u300c\u540d\u7fa9\u4eba\u6b7b\u4ea1\u6642\u306b\u6307\u5b9a\u53d7\u53d6\u4eba\u3078\u6a29\u5229\u304c\u79fb\u8ee2\u3059\u308b\u300d\u3068\u3044\u3046\u6a5f\u80fd\u3092\u6301\u3061\u307e\u3059\u3002\u5bfe\u8c61\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u547c\u3073\u540d\u304c\u5909\u308f\u308b\u3060\u3051\u3068\u7406\u89e3\u3057\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u30d7\u30ed\u30d9\u30fc\u30c8(\u691c\u8a8d)\u3092\u56de\u907f\u3059\u308b\u4ed5\u7d44\u307f<\/strong><\/p>\n<p>\u7c73\u56fd\u306e\u901a\u5e38\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u306f\u3001\u907a\u7523\u306f\u540d\u7fa9\u4eba\u6b7b\u4ea1\u6642\u306b\u3044\u3063\u305f\u3093<strong>Estate(\u907a\u7523)<\/strong>\u3068\u3044\u3046\u6cd5\u7684\u306a\u5358\u4f4d\u306b\u96c6\u7d04\u3055\u308c\u3001\u5dde\u306e\u691c\u8a8d\u88c1\u5224\u6240(Probate Court)\u304c\u627f\u8a8d\u3057\u305f\u907a\u7523\u7ba1\u7406\u4eba(Executor\/Administrator)\u3092\u901a\u3058\u3066\u76f8\u7d9a\u4eba\u306b\u5206\u914d\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u691c\u8a8d\u624b\u7d9a\u304d(\u30d7\u30ed\u30d9\u30fc\u30c8)\u306f<strong>6\u304b\u6708\u301c2\u5e74<\/strong>\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u5f01\u8b77\u58eb\u8cbb\u7528\u30fb\u88c1\u5224\u6240\u8cbb\u7528\u304c\u9ad8\u984d\u306b\u306a\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>TOD\/POD\u3067\u6307\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306f\u3001\u7c73\u56fd\u91d1\u878d\u6a5f\u95a2\u4e0a\u306f\u3053\u306e\u691c\u8a8d\u624b\u7d9a\u304d\u3092<strong>\u7d4c\u7531\u305b\u305a<\/strong>\u6307\u5b9a\u53d7\u53d6\u4eba\u304c\u6a29\u5229\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002\u300cNon-Probate Asset(\u975e\u691c\u8a8d\u8cc7\u7523)\u300d\u3068\u547c\u3070\u308c\u308b\u5206\u985e\u306b\u5165\u308a\u307e\u3059\u3002\u5b9f\u52d9\u3067\u306f\u3001Death Certificate(\u6b7b\u4ea1\u8a3c\u660e\u66f8)\u306e\u63d0\u793a\u3068\u53d7\u53d6\u4eba\u672c\u4eba\u78ba\u8a8d\u3060\u3051\u3067\u3001\u6570\u9031\u9593\u301c\u6570\u304b\u6708\u3067\u53e3\u5ea7\u306e\u89e3\u7d04\u30fb\u9001\u91d1\u304c\u9032\u3080\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u975e\u7c73\u56fd\u5c45\u4f4f\u8005\u30fb\u5927\u53e3\u8cc7\u7523\u30fb\u7c73\u56fd\u7a0e\u52d9\u78ba\u8a8d\u306e\u5fc5\u8981\u6027\u304c\u3042\u308b\u5834\u5408\u306f<strong>\u6570\u304b\u6708\u301c1\u5e74<\/strong>\u7a0b\u5ea6\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u6839\u62e0\u3068\u306a\u308b\u7c73\u56fd\u6cd5<\/strong><\/p>\n<p>TOD\/POD\u306e\u5236\u5ea6\u7684\u306a\u6839\u62e0\u306f\u3001\u7c73\u56fd\u306eUniform Law Commission\u304c\u8d77\u8349\u3057\u305fUniform TOD Security Registration Act\u3084\u3001\u5404\u5dde\u304c\u500b\u5225\u306b\u63a1\u7528\u3057\u3066\u3044\u308bPOD\u6cd5\u30fb\u5dde\u6cd5\u306b\u3042\u308a\u307e\u3059\u3002\u5dde\u306b\u3088\u3063\u3066\u5236\u5ea6\u306e\u7d30\u90e8\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5bfe\u8c61\u53e3\u5ea7\u304c\u3069\u306e\u5dde\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5dde\u3068\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5dde\u3067\u306fTOD\/POD\u306e\u53d6\u6271\u3044\u306e\u7d30\u90e8\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<hr \/>\n<p>\u6d77\u5916\u53e3\u5ea7\u306e\u76f8\u7d9a\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3068\u6599\u91d1\u306e\u5168\u4f53\u50cf\u306f\u3001\u3053\u3061\u3089\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"gh-lp-banner\" style=\"margin:24px 0;text-align:center;\">\n<a href=\"https:\/\/tomorrowstax.com\/gh\/international\/?utm_source=gh_blog&#038;utm_medium=banner&#038;utm_campaign=kaigai-souzoku-us-tod-account\"><img decoding=\"async\" src=\"https:\/\/tomorrowstax.com\/gh\/wp-content\/uploads\/2026\/07\/gh_lp4_international_banner.png\" alt=\"\u6d77\u5916\u53e3\u5ea7\u306e\u304a\u91d1\u3001\u65e5\u672c\u306e\u3054\u907a\u65cf\u3078\u3002\u884c\u653f\u66f8\u58eb\u6cd5\u4eba\u30c8\u30a5\u30e2\u30ed\u30fc\u30ba\u306e\u6d77\u5916\u53e3\u5ea7 \u76f8\u7d9a\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\" style=\"max-width:100%;height:auto;\" \/><\/a>\n<\/div>\n<hr \/>\n<h2>TOD\/POD\u53e3\u5ea7\u3068\u901a\u5e38\u306e\u53e3\u5ea7\u306e\u76f8\u7d9a\u5b9f\u52d9\u306e\u9055\u3044<a id=\"s2\"><\/a><\/h2>\n<p>TOD\/POD\u53e3\u5ea7\u3068\u901a\u5e38\u306e\u53e3\u5ea7\u3067\u306f\u3001\u76f8\u7d9a\u6642\u306e\u5b9f\u52d9\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002TOD\/POD\u53e3\u5ea7\u304c\u3042\u308b\u3068\u5206\u304b\u3063\u305f\u6642\u70b9\u3067\u3001\u901a\u5e38\u53e3\u5ea7\u3068\u306f\u5225\u306e\u624b\u9806\u3067\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u901a\u5e38\u306e\u7c73\u56fd\u53e3\u5ea7\u306e\u76f8\u7d9a\u5b9f\u52d9<\/strong><\/p>\n<ul>\n<li>Death Certificate(\u6b7b\u4ea1\u8a3c\u660e\u66f8)\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u63d0\u51fa<\/li>\n<li>\u53e3\u5ea7\u304c\u51cd\u7d50\u3055\u308c\u308b<\/li>\n<li>\u907a\u8a00\u307e\u305f\u306f\u5dde\u306e\u7121\u907a\u8a00\u76f8\u7d9a\u6cd5\u306b\u57fa\u3065\u304d\u3001\u907a\u7523\u7ba1\u7406\u4eba(Executor\/Administrator)\u3092\u9078\u4efb<\/li>\n<li>\u30d7\u30ed\u30d9\u30fc\u30c8\u88c1\u5224\u6240\u306e\u95a2\u4e0e\u306e\u3082\u3068\u907a\u7523\u7ba1\u7406\u4eba\u304c\u8cc7\u7523\u3092\u7ba1\u7406<\/li>\n<li>\u76f8\u7d9a\u4eba\u3078\u306e\u5206\u914d\u306f<strong>\u30d7\u30ed\u30d9\u30fc\u30c8\u5b8c\u4e86\u5f8c<\/strong><\/li>\n<li>\u6240\u8981\u671f\u9593\uff1a6\u304b\u6708\u301c2\u5e74<\/li>\n<\/ul>\n<p><strong>TOD\/POD\u53e3\u5ea7\u306e\u76f8\u7d9a\u5b9f\u52d9<\/strong><\/p>\n<ul>\n<li>Death Certificate(\u6b7b\u4ea1\u8a3c\u660e\u66f8)\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u63d0\u51fa<\/li>\n<li><strong>\u30d7\u30ed\u30d9\u30fc\u30c8\u8ca1\u7523\u3068\u3057\u3066\u306e\u51cd\u7d50\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u5185\u90e8\u5be9\u67fb\u30fb\u53d7\u53d6\u4eba\u78ba\u8a8d\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306f\u3001\u58f2\u8cb7\u30fb\u51fa\u91d1\u30fb\u9001\u91d1\u304c\u5236\u9650\u3055\u308c\u308b<\/strong>\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u6307\u5b9a\u53d7\u53d6\u4eba\u304c\u91d1\u878d\u6a5f\u95a2\u6307\u5b9a\u30d5\u30a9\u30fc\u30e0\u306b\u3088\u308aClaim(\u53d7\u53d6\u7533\u8acb)\u3092\u884c\u3046<\/li>\n<li>\u53d7\u53d6\u4eba\u672c\u4eba\u78ba\u8a8d\u30fb\u7a0e\u52d9\u95a2\u9023\u30d5\u30a9\u30fc\u30e0(W-8BEN\u7b49)\u306e\u63d0\u51fa<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u306e\u5185\u90e8\u5be9\u67fb\u5f8c\u3001\u6307\u5b9a\u53d7\u53d6\u4eba\u306e\u53e3\u5ea7\u307e\u305f\u306f\u65b0\u8a2d\u53e3\u5ea7\u306b\u8cc7\u7523\u304c\u79fb\u8ee2<\/li>\n<li><strong>\u7c73\u56fd\u306e\u30d7\u30ed\u30d9\u30fc\u30c8\u306f\u7d4c\u7531\u3057\u306a\u3044<\/strong><\/li>\n<li>\u6240\u8981\u671f\u9593\uff1a\u6570\u9031\u9593\u301c\u6570\u304b\u6708(\u975e\u7c73\u56fd\u5c45\u4f4f\u8005\u30fb\u5927\u53e3\u8cc7\u7523\u30fbTransfer Certificate\u78ba\u8a8d\u7b49\u3067\u9577\u671f\u5316\u3059\u308b\u3053\u3068\u304c\u3042\u308b)<\/li>\n<\/ul>\n<p><strong>\u901a\u5e38\u53e3\u5ea7\u3068TOD\u53e3\u5ea7\u304c\u6df7\u5728\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p>\u540c\u4e00\u91d1\u878d\u6a5f\u95a2\u3067\u3082\u3001TOD\u6307\u5b9a\u306e\u3042\u308b\u53e3\u5ea7\u3068\u6307\u5b9a\u306e\u306a\u3044\u53e3\u5ea7\u304c\u6df7\u5728\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u300c\u30e1\u30a4\u30f3\u53e3\u5ea7\u306fTOD\u6307\u5b9a\u3042\u308a\u3001\u5f8c\u304b\u3089\u958b\u8a2d\u3057\u305f\u30b5\u30d6\u53e3\u5ea7\u306fTOD\u6307\u5b9a\u306a\u3057\u300d\u3068\u3044\u3063\u305f\u72b6\u6cc1\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001<strong>\u540c\u3058\u91d1\u878d\u6a5f\u95a2\u3067\u3082\u53e3\u5ea7\u3054\u3068\u306b\u5225\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/strong>\u3068\u306a\u308a\u3001TOD\u6307\u5b9a\u306e\u3042\u308b\u53e3\u5ea7\u306f\u6307\u5b9a\u53d7\u53d6\u4eba\u304c\u53d7\u3051\u53d6\u308a\u3001\u6307\u5b9a\u306e\u306a\u3044\u53e3\u5ea7\u306f\u30d7\u30ed\u30d9\u30fc\u30c8\u7d4c\u7531\u3067\u5206\u914d\u3055\u308c\u308b\u3068\u3044\u3046\u4e8c\u91cd\u9032\u884c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u53d7\u53d6\u4eba\u304c\u8907\u6570\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p>TOD\/POD\u306f<strong>\u8907\u6570\u306e\u53d7\u53d6\u4eba<\/strong>\u3092\u6307\u5b9a\u3067\u304d\u307e\u3059(\u300cPrimary Beneficiary(\u4e3b\u53d7\u53d6\u4eba)\u300d\u3068\u300cContingent Beneficiary(\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba)\u300d\u306e\u968e\u5c64\u69cb\u9020\u3092\u53d6\u308b\u3053\u3068\u304c\u591a\u3044)\u3002\u305f\u3068\u3048\u3070\u300c\u4e3b\u53d7\u53d6\u4eba\uff1a\u914d\u5076\u8005\u3001\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba\uff1a\u9577\u7537\u30fb\u9577\u5973(\u7b49\u5206)\u300d\u3068\u3044\u3063\u305f\u6307\u5b9a\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e3b\u53d7\u53d6\u4eba\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u308a\u3001\u5168\u54e1\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u30d7\u30ed\u30d9\u30fc\u30c8\u3092\u7d4c\u7531\u3057\u3066\u901a\u5e38\u76f8\u7d9a\u306b\u623b\u308a\u307e\u3059\u3002<\/p>\n<hr \/>\n<div class=\"p-cta p-cta--service\" style=\"margin:40px 0;\">\n<div class=\"p-cta__content u-shadow\">\n<p class=\"p-cta__catch\">\u7c73\u56fdTOD\u53e3\u5ea7\u306e\u76f8\u7d9a\u3001\u65e5\u672c\u5074\u306e\u66f8\u985e\u4f5c\u6210\u304b\u3089\u4e01\u5be7\u306b\u30b5\u30dd\u30fc\u30c8\u3002<\/p>\n<p class=\"p-cta__text\">\u6771\u4eac\u30fb\u516b\u4e01\u5800\u306e\u884c\u653f\u66f8\u58eb\u6cd5\u4eba\u30c8\u30a5\u30e2\u30ed\u30fc\u30ba\u304c\u3001\u7c73\u56fdTOD\/POD\u53e3\u5ea7\u3092\u542b\u3080\u6d77\u5916\u76f8\u7d9a\u306e<strong>\u65e5\u672c\u5074\u66f8\u985e\u4f5c\u6210\u30fb\u66f8\u985e\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u63d0\u4f9b\u30fb\u73fe\u5730\u7a93\u53e3\u3068\u306e\u3084\u308a\u53d6\u308a\u306e\u65e5\u672c\u5074\u30b5\u30dd\u30fc\u30c8\u30fb\u9032\u884c\u7ba1\u7406<\/strong>\u3092\u5168\u56fd\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u5bfe\u5fdc\u3057\u307e\u3059(\u73fe\u5730\u4ee3\u7406\u884c\u70ba\u30fb\u6cd5\u7684\u5224\u65ad\u306f\u73fe\u5730\u5f01\u8b77\u58eb\u3001\u7c73\u56fd\u7a0e\u52d9\u306f\u7c73\u56fd\u7a0e\u7406\u58eb\u3001\u65e5\u672c\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u3068\u9023\u643a)\u3002\u521d\u56de\u76f8\u8ac7\u7121\u6599\u3002<\/p>\n<div class=\"p-cta__bottom\">\n<div class=\"p-cta__tel-wrap c-tel c-tel--black\">\n<a href=\"tel:03-6280-5188\" class=\"c-tel__item\">03-6280-5188<\/a><\/p>\n<p class=\"c-tel__note\">\u5e73\u65e5 9:00\u301c21:00\u3000\u571f\u65e5\u795d 9:00\u301c17:00<\/p>\n<\/div>\n<div class=\"p-cta__btn-wrap\">\n<a href=\"https:\/\/tomorrowstax.com\/gh\/contact\/?ref_page_id=47\" class=\"c-btn\">\u521d\u56de\u76f8\u8ac7\u7121\u6599\uff5c\u4eca\u3059\u3050\u4e88\u7d04\u3059\u308b<\/a>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<hr \/>\n<h2>TOD\u53e3\u5ea7\u306e\u76f8\u7d9a\u958b\u59cb\u5f8c\u306e\u5b9f\u52d9\u30d5\u30ed\u30fc(7\u30b9\u30c6\u30c3\u30d7)<a id=\"s3\"><\/a><\/h2>\n<p>TOD\u53e3\u5ea7\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5b9f\u52d9\u30d5\u30ed\u30fc\u306f\u3001\u901a\u5e38\u53e3\u5ea7\u3088\u308a\u7c21\u7d20\u3067\u3059\u304c\u3001\u66f8\u985e\u306e\u8981\u6c42\u306f\u53b3\u683c\u3067\u3059\u3002\u4ee5\u4e0b\u3001\u5b9f\u52d9\u3067\u306e7\u30b9\u30c6\u30c3\u30d7\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u30b9\u30c6\u30c3\u30d71\uff1a\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u6b7b\u4ea1\u901a\u77e5(Death Notification)<\/strong><\/p>\n<p>\u53e3\u5ea7\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u91d1\u878d\u6a5f\u95a2\u306e<strong>Estate Services(\u76f8\u7d9a\u624b\u7d9a\u304d\u90e8\u9580)<\/strong>\u306b\u96fb\u8a71\u307e\u305f\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u30d5\u30a9\u30fc\u30e0\u3067\u6b7b\u4ea1\u901a\u77e5\u3092\u51fa\u3057\u307e\u3059\u3002\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001TOD\u6307\u5b9a\u306e\u6709\u7121\u3001\u6307\u5b9a\u53d7\u53d6\u4eba\u306e\u78ba\u8a8d\u3001\u5fc5\u8981\u66f8\u985e\u306e\u30ea\u30b9\u30c8\u304c\u63d0\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u30b9\u30c6\u30c3\u30d72\uff1aDeath Certificate(\u6b7b\u4ea1\u8a3c\u660e\u66f8)\u306e\u6e96\u5099<\/strong><\/p>\n<p>TOD\u53e3\u5ea7\u306e\u76f8\u7d9a\u306b\u5fc5\u305a\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c\u3001Death Certificate(\u6b7b\u4ea1\u8a3c\u660e\u66f8)\u3067\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u767a\u884c\u306e\u6b7b\u4ea1\u5c4a\u53d7\u7406\u8a3c\u660e\u66f8\u30fb\u6b7b\u4ea1\u5c4a\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8\u7b49\u3092\u82f1\u8a33\u3057\u3001\u7ffb\u8a33\u8005\u5ba3\u8a00\u66f8\u30fb\u516c\u8a3c\u30fb\u30a2\u30dd\u30b9\u30c6\u30a3\u30fc\u30e6\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u7c73\u56fd\u3067\u306f\u901a\u5e38\u300ccertified copy\u300d\u3068\u547c\u3070\u308c\u308b<strong>\u5dde\u30fb\u90e1\u7b49\u306e\u767a\u884c\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u516c\u5f0f\u306a\u8a8d\u8a3c\u4ed8\u304d\u5199\u3057<\/strong>\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u3053\u308c\u306f\u516c\u8a3c\u4eba\u304c\u5358\u306b\u30b3\u30d4\u30fc\u3092\u8a8d\u8a3c\u3057\u305f\u3082\u306e\u3068\u306f\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002\u8a8d\u8a3c\u6e08\u307fDeath Certificate\u306e<strong>\u8907\u6570\u539f\u672c(3\u301c5\u90e8)<\/strong>\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u3068\u3001\u8907\u6570\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u4e26\u884c\u3057\u3066\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u30b9\u30c6\u30c3\u30d73\uff1a\u53d7\u53d6\u4eba\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u63d0\u51fa<\/strong><\/p>\n<p>\u6307\u5b9a\u53d7\u53d6\u4eba\u304c\u8ab0\u3067\u3042\u308b\u304b\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u8a3c\u660e\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53d7\u53d6\u4eba\u306e\u30d1\u30b9\u30dd\u30fc\u30c8(\u9854\u5199\u771f\u30fb\u751f\u5e74\u6708\u65e5\u30da\u30fc\u30b8)<\/li>\n<li>\u53d7\u53d6\u4eba\u306e\u73fe\u4f4f\u6240\u8a3c\u660e(\u516c\u5171\u6599\u91d1\u8acb\u6c42\u66f8\u7b49)<\/li>\n<li>Social Security Number(SSN)\u307e\u305f\u306fITIN(\u7c73\u56fd\u500b\u4eba\u7d0d\u7a0e\u8005\u756a\u53f7)\u2014\u2014\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>W-8BEN\u2014\u2014\u5f8c\u8ff0\u306e\u3068\u304a\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<\/ul>\n<p><strong>\u30b9\u30c6\u30c3\u30d74\uff1a\u53d7\u53d6\u5f62\u5f0f\u306e\u9078\u629e<\/strong><\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u53d7\u53d6\u5f62\u5f0f\u3092\u9078\u3076\u3088\u3046\u6307\u793a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u73fe\u91d1\u5316\u3057\u3066\u53d7\u53d6\u4eba\u306e\u6307\u5b9a\u53e3\u5ea7\u3078\u9001\u91d1<\/li>\n<li>\u73fe\u7269(\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u7b49)\u306e\u307e\u307e\u53d7\u53d6\u4eba\u540d\u7fa9\u306e\u65b0\u898f\u53e3\u5ea7\u3078\u79fb\u7ba1<\/li>\n<li>\u4e00\u90e8\u73fe\u91d1\u5316\u3001\u4e00\u90e8\u73fe\u7269\u79fb\u7ba1\u306e\u7d44\u307f\u5408\u308f\u305b<\/li>\n<\/ul>\n<p><strong>\u30b9\u30c6\u30c3\u30d75\uff1a\u91d1\u878d\u6a5f\u95a2\u306e\u5185\u90e8\u5be9\u67fb<\/strong><\/p>\n<p>\u63d0\u51fa\u66f8\u985e\u304c\u305d\u308d\u3046\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u5185\u90e8\u5be9\u67fb\u306b\u5165\u308a\u307e\u3059\u3002\u901a\u5e38\u306f2\u301c6\u9031\u9593\u7a0b\u5ea6\u3067\u3059\u304c\u3001\u53d7\u53d6\u4eba\u304c\u6d77\u5916(\u65e5\u672c\u7b49)\u5728\u4f4f\u306e\u5834\u5408\u3001\u5927\u53e3\u8cc7\u7523\u306e\u5834\u5408\u3001\u5f8c\u8ff0\u306eTransfer Certificate\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u7b49\u306f\u3001\u5be9\u67fb\u306b<strong>\u6570\u304b\u6708\u301c1\u5e74<\/strong>\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30b9\u30c6\u30c3\u30d76\uff1a\u9001\u91d1\u307e\u305f\u306f\u79fb\u7ba1\u306e\u5b9f\u884c<\/strong><\/p>\n<p>\u5be9\u67fb\u5b8c\u4e86\u5f8c\u3001\u6307\u5b9a\u53d7\u53d6\u4eba\u306e\u53e3\u5ea7\u306b\u9001\u91d1\u307e\u305f\u306f\u79fb\u7ba1\u304c\u5b9f\u884c\u3055\u308c\u307e\u3059\u3002\u73fe\u91d1\u9001\u91d1\u306e\u5834\u5408\u306f\u524d\u8a18\u306e\u300c\u9001\u91d1\u5b9f\u52d9\u300d\u3068\u540c\u3058\u30d5\u30ed\u30fc\u3067\u7740\u91d1\u3057\u307e\u3059(SWIFT\u7d4c\u7531\u30fb\u4e2d\u7d99\u9280\u884c\u624b\u6570\u6599\u7b49)\u3002\u73fe\u7269\u79fb\u7ba1\u306e\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u8a3c\u5238\u4f1a\u793e(\u53d7\u53d6\u5074)\u3068\u306e\u4e8b\u524d\u8abf\u6574\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30b9\u30c6\u30c3\u30d77\uff1a\u5b8c\u4e86\u901a\u77e5\u3068\u8a18\u9332\u306e\u4fdd\u7ba1<\/strong><\/p>\n<p>\u5b9f\u884c\u5b8c\u4e86\u5f8c\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5b8c\u4e86\u901a\u77e5\u304c\u5c4a\u304d\u307e\u3059\u3002\u3053\u308c\u306f<strong>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u7533\u544a<\/strong>\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u5bfe\u8c61\u306e\u78ba\u8a8d\u8cc7\u6599\u3068\u306a\u308b\u305f\u3081\u30015\u301c7\u5e74\u7a0b\u5ea6\u306f\u539f\u672c\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<hr \/>\n<h2>TOD\u53e3\u5ea7\u3067\u7528\u610f\u3059\u3079\u304d\u5fc5\u8981\u66f8\u985e\u30d1\u30c3\u30b1\u30fc\u30b8<a id=\"s4\"><\/a><\/h2>\n<p>TOD\u53e3\u5ea7\u76f8\u7d9a\u306e\u5fc5\u8981\u66f8\u985e\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308a\u7d30\u90e8\u304c\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u4e8b\u524d\u306b\u63c3\u3048\u3066\u304a\u304f\u3068\u3001\u5f8c\u65e5\u306e\u66f8\u985e\u5dee\u3057\u623b\u3057\u30fb\u8ffd\u52a0\u8981\u6c42\u3067\u624b\u7d9a\u304d\u304c\u9045\u5ef6\u3059\u308b\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<p><strong>\u5fc5\u9808\u66f8\u985e<\/strong><\/p>\n<p><strong>\u2460Death Certificate(\u6b7b\u4ea1\u8a3c\u660e\u66f8)<\/strong><\/p>\n<ul>\n<li>\u8a8d\u8a3c\u6e08\u307f\u539f\u672c\u307e\u305f\u306f<strong>certified copy(\u5dde\u30fb\u90e1\u7b49\u306e\u767a\u884c\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u516c\u5f0f\u306a\u8a8d\u8a3c\u4ed8\u304d\u5199\u3057)<\/strong><\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u6b7b\u4ea1\u5c4a\u53d7\u7406\u8a3c\u660e\u66f8\u30fb\u6b7b\u4ea1\u5c4a\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8\u7b49\u306e\u82f1\u8a33\uff0b\u7ffb\u8a33\u8005\u5ba3\u8a00\u66f8\uff0b\u516c\u8a3c\u30fb\u30a2\u30dd\u30b9\u30c6\u30a3\u30fc\u30e6\u304c\u5fc5\u8981(<strong>\u63d0\u51fa\u5148\u91d1\u878d\u6a5f\u95a2\u304c\u6307\u5b9a\u3059\u308bDeath Certificate\u76f8\u5f53\u66f8\u985e\u3092\u4e8b\u524d\u306b\u78ba\u8a8d<\/strong>\u3059\u308b)<\/li>\n<li>\u8907\u6570\u539f\u672c\u3092\u7528\u610f(3\u301c5\u90e8\u63a8\u5968)<\/li>\n<\/ul>\n<p><strong>\u2461\u53d7\u53d6\u4eba\u306e\u8eab\u5206\u8a3c\u660e\u66f8<\/strong><\/p>\n<ul>\n<li>\u30d1\u30b9\u30dd\u30fc\u30c8\u539f\u672c\u307e\u305f\u306fcertified copy<\/li>\n<li>\u9854\u5199\u771f\u30fb\u751f\u5e74\u6708\u65e5\u30fb\u56fd\u7c4d\u304c\u78ba\u8a8d\u3067\u304d\u308b\u30da\u30fc\u30b8<\/li>\n<li>\u6709\u52b9\u671f\u9650\u5185\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<p><strong>\u2462\u53d7\u53d6\u4eba\u306e\u73fe\u4f4f\u6240\u8a3c\u660e<\/strong><\/p>\n<ul>\n<li>\u516c\u5171\u6599\u91d1\u8acb\u6c42\u66f8(\u96fb\u6c17\u30fb\u30ac\u30b9\u30fb\u6c34\u9053\u7b49)\u3001\u9280\u884c\u53e3\u5ea7\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u901a\u77e5\u66f8\u7b49<\/li>\n<li>\u767a\u884c\u304b\u30893\u304b\u6708\u4ee5\u5185\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<p><strong>\u2463W-8BEN(\u5916\u56fd\u4eba\u30b9\u30c6\u30fc\u30bf\u30b9\u30fb\u7c73\u56fd\u6e90\u6cc9\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u78ba\u8a8d\u30d5\u30a9\u30fc\u30e0)<\/strong><\/p>\n<ul>\n<li>W-8BEN\u306f\u3001\u53d7\u53d6\u4eba\u304c\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u4eba\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u7c73\u56fd\u6e90\u6cc9\u6240\u5f97(\u914d\u5f53\u30fb\u5229\u5b50\u7b49)\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u30fb\u79df\u7a0e\u6761\u7d04\u9069\u7528\u306e\u78ba\u8a8d\u306e\u305f\u3081\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li><strong>TOD\/POD\u53e3\u5ea7\u306e\u5143\u672c\u79fb\u8ee2\u305d\u306e\u3082\u306e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u30d5\u30a9\u30fc\u30e0\u3067\u306f\u306a\u3044<\/strong>\u70b9\u306b\u6ce8\u610f<\/li>\n<li>\u305f\u3060\u3057\u3001\u53e3\u5ea7\u5185\u3067\u6b7b\u4ea1\u5f8c\u306b\u767a\u751f\u3059\u308b\u914d\u5f53\u30fb\u5229\u5b50\u7b49\u306e\u7c73\u56fd\u6e90\u6cc9\u6240\u5f97\u3001\u307e\u305f\u306f\u58f2\u5374\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5831\u544a\u30fb\u6e90\u6cc9\u5fb4\u53ce\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u7c73\u56fd\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u78ba\u8a8d\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<li>IRS\u306e\u516c\u5f0f\u66f8\u5f0f\u3092\u4f7f\u7528\u3057\u3001\u8a18\u5165\u5185\u5bb9\u306f\u7c73\u56fd\u7a0e\u52d9\u306b\u6163\u308c\u305f\u5c02\u9580\u5bb6\u306e\u30c1\u30a7\u30c3\u30af\u3092\u53d7\u3051\u3066\u304b\u3089\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044<\/li>\n<\/ul>\n<p><strong>\u2464\u53d7\u53d6\u4eba\u6307\u5b9a\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e(Beneficiary Designation Form)<\/strong><\/p>\n<ul>\n<li>\u91d1\u878d\u6a5f\u95a2\u304c\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u66f8\u985e\u306a\u306e\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u5074\u3067\u78ba\u8a8d<\/li>\n<li>\u76f8\u7d9a\u4eba\u5074\u304b\u3089\u306e\u63d0\u51fa\u306f\u539f\u5247\u4e0d\u8981<\/li>\n<\/ul>\n<p><strong>\u72b6\u6cc1\u306b\u3088\u308a\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e<\/strong><\/p>\n<p><strong>\u2465\u76f8\u7d9a\u95a2\u4fc2\u3092\u793a\u3059\u66f8\u985e<\/strong><\/p>\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u3068\u53d7\u53d6\u4eba\u306e\u7d9a\u67c4\u3092\u793a\u3059\u6238\u7c4d\u8b04\u672c(\u82f1\u8a33\uff0b\u7ffb\u8a33\u8005\u5ba3\u8a00\u66f8\u4ed8\u304d)<\/li>\n<li>\u5bb6\u65cf\u95a2\u4fc2\u8a3c\u660e\u66f8\u7b49<\/li>\n<\/ul>\n<p><strong>\u2466\u7c73\u56fd\u7a0e\u52d9\u95a2\u9023\u66f8\u985e(Form 706-NA\u30fbTransfer Certificate)<\/strong><\/p>\n<ul>\n<li><strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u7c73\u56fd\u975e\u5c45\u4f4f\u30fb\u975e\u7c73\u56fd\u5e02\u6c11\u306e\u5834\u5408\u3001\u6b7b\u4ea1\u6642\u306e\u7c73\u56fd\u6240\u5728\u8cc7\u7523\u7b49\u304c60,000\u7c73\u30c9\u30eb\u3092\u8d85\u3048\u308b\u3068\u304d<\/strong>\u3001Form 706-NA(\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u7528\u907a\u7523\u7a0e\u7533\u544a\u66f8)\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<li>\u7c73\u56fd\u91d1\u878d\u6a5f\u95a2\u304c\u8cc7\u7523\u79fb\u8ee2\u306b<strong>IRS Transfer Certificate<\/strong>\u306e\u63d0\u51fa\u30fb\u78ba\u8a8d\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u3053\u308c\u3089\u306f\u7c73\u56fd\u7a0e\u52d9\u30fb\u73fe\u5730\u5b9f\u52d9\u306e\u5224\u65ad\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u7c73\u56fd\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u5f01\u8b77\u58eb\u3068\u9023\u643a\u3057\u3066\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n<p><strong>\u2467\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u3088\u308b\u540c\u610f\u66f8(\u8a72\u5f53\u6642)<\/strong><\/p>\n<ul>\n<li>\u901a\u5e38\u306f\u91d1\u878d\u6a5f\u95a2\u5074\u304b\u3089\u8981\u6c42\u3055\u308c\u306a\u3044\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u307e\u305f\u306f\u73fe\u5730\u5f01\u8b77\u58eb\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u9650\u308a\u691c\u8a0e\u3059\u308b<\/li>\n<li>\u76f8\u7d9a\u4eba\u9593\u3067\u7d1b\u4e89\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u9006\u306b\u7d1b\u4e89\u5316\u3092\u62db\u304f\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u614e\u91cd\u306b\u5224\u65ad<\/li>\n<\/ul>\n<p><strong>\u66f8\u985e\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4f5c\u6210\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/p>\n<p>\u7c73\u56fd\u306eTOD\u53e3\u5ea7\u76f8\u7d9a\u3067\u306f\u3001\u66f8\u985e\u306e\u8ffd\u52a0\u8981\u6c42\u3067\u624b\u7d9a\u304d\u304c\u6570\u304b\u6708\u5358\u4f4d\u3067\u9045\u5ef6\u3059\u308b\u3053\u3068\u304c\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0a\u8a18\u306e\u66f8\u985e\u3092<strong>\u4e8b\u524d\u306b\u4e00\u62ec\u3067\u6e96\u5099<\/strong>\u3057\u3066\u304b\u3089\u91d1\u878d\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u66f8\u985e\u306e\u3084\u308a\u53d6\u308a\u5f80\u5fa9\u3092\u6700\u5c0f\u5316\u3067\u304d\u307e\u3059\u3002\u65e5\u672c\u306e\u884c\u653f\u66f8\u58eb\u304c\u66f8\u985e\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4f5c\u6210\u652f\u63f4\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u8ca0\u62c5\u3092\u5927\u304d\u304f\u6e1b\u3089\u305b\u308b\u9818\u57df\u3067\u3059\u3002<\/p>\n<hr \/>\n<h2>TOD\u53e3\u5ea7\u306e\u843d\u3068\u3057\u7a74\u2014\u2014\u898b\u843d\u3068\u3057\u304c\u3061\u306a5\u3064\u306e\u30dd\u30a4\u30f3\u30c8<a id=\"s5\"><\/a><\/h2>\n<p>TOD\/POD\u53e3\u5ea7\u306f\u4fbf\u5229\u306a\u4ed5\u7d44\u307f\u3067\u3059\u304c\u3001\u5b9f\u52d9\u3067\u306f\u300c\u77e5\u3089\u306a\u304b\u3063\u305f\u300d\u3067\u6e08\u307e\u3055\u308c\u306a\u3044\u843d\u3068\u3057\u7a74\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u65e5\u672c\u306e\u76f8\u7d9a\u4eba\u306b\u3068\u3063\u3066\u91cd\u8981\u306a5\u3064\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u843d\u3068\u3057\u7a741\uff1a\u907a\u8a00(Will)\u3088\u308a\u512a\u5148\u3055\u308c\u308b<\/strong><\/p>\n<p>TOD\/POD\u6307\u5b9a\u306f\u3001\u591a\u304f\u306e\u5dde\u3067<strong>\u907a\u8a00\u3088\u308a\u512a\u5148<\/strong>\u3055\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u300c\u907a\u8a00\u3067\u306f\u9577\u7537\u306b\u5168\u8ca1\u7523\u3092\u6e21\u3059\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u3066\u3082\u3001TOD\u6307\u5b9a\u3067\u300c\u6b21\u7537\u3092\u53d7\u53d6\u4eba\u300d\u3068\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u53e3\u5ea7\u306f\u3001\u907a\u8a00\u306e\u5185\u5bb9\u306b\u95a2\u4fc2\u306a\u304f\u6b21\u7537\u306b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u3092\u4f5c\u6210\u3057\u305f\u5f8c\u306bTOD\u6307\u5b9a\u3092\u66f4\u65b0\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u60f3\u5b9a\u5916\u306e\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u6e21\u3063\u3066\u3057\u307e\u3046\u4e8b\u6545\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u843d\u3068\u3057\u7a742\uff1a\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u30fb\u907a\u7559\u5206\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027<\/strong><\/p>\n<p>TOD\/POD\u53e3\u5ea7\u306f\u7c73\u56fd\u5185\u3067\u306e\u81ea\u52d5\u79fb\u8ee2\u3092\u5b9f\u73fe\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u304c\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306f\u3001\u540d\u7fa9\u4eba\u6b7b\u4ea1\u306b\u3088\u308a\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u305f\u8cc7\u7523\u3068\u3057\u3066\u3001<strong>\u76f8\u7d9a\u30fb\u907a\u8d08\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u56fd\u5916\u8ca1\u7523<\/strong>\u3068\u3057\u3066\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306f\u3001\u76f8\u7d9a\u3084\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u5834\u5408\u3001\u53d6\u5f97\u3057\u305f\u3059\u3079\u3066\u306e\u8ca1\u7523\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u6c11\u6cd5\u4e0a\u306e<strong>\u907a\u7559\u5206<\/strong>\u7b97\u5b9a\u57fa\u790e\u3078\u306e\u7b97\u5165\u3084\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u306e<strong>\u7279\u5225\u53d7\u76ca<\/strong>\u3068\u306e\u95a2\u4fc2\u3082\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u7b49\u306e\u985e\u4f3c\u8ad6\u70b9\u3082\u542b\u3081\u3066<strong>\u500b\u5225\u5224\u65ad<\/strong>\u3068\u306a\u308b\u9818\u57df\u3067\u3059\u3002\u7a0e\u52d9\u5224\u65ad\u306f\u7a0e\u7406\u58eb\u3001\u907a\u7559\u5206\u30fb\u7279\u5225\u53d7\u76ca\u306b\u95a2\u3059\u308b\u6cd5\u7684\u5224\u65ad\u306f\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u843d\u3068\u3057\u7a743\uff1a\u53d7\u53d6\u4eba\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8907\u96d1\u5316<\/strong><\/p>\n<p>\u4e3b\u53d7\u53d6\u4eba(Primary Beneficiary)\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba(Contingent Beneficiary)\u306b\u6a29\u5229\u304c\u79fb\u308a\u307e\u3059\u304c\u3001\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f<strong>\u30d7\u30ed\u30d9\u30fc\u30c8\u7d4c\u7531<\/strong>\u306b\u623b\u308a\u307e\u3059\u3002\u3053\u306e\u5224\u5b9a\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u5185\u90e8\u5be9\u67fb\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u300cTOD\u6307\u5b9a\u304c\u3042\u308b\u304b\u3089\u5b89\u5fc3\u300d\u3068\u601d\u3063\u3066\u3044\u305f\u53e3\u5ea7\u304c\u7a81\u7136\u30d7\u30ed\u30d9\u30fc\u30c8\u6848\u4ef6\u306b\u306a\u308a\u3001\u534a\u5e74\u301c2\u5e74\u306e\u8ffd\u52a0\u6642\u9593\u304c\u767a\u751f\u3059\u308b\u4e8b\u6545\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u843d\u3068\u3057\u7a744\uff1a\u53d7\u53d6\u4eba\u304c\u96e2\u5a5a\u3057\u305f\u5143\u914d\u5076\u8005\u306b\u306a\u3063\u3066\u3044\u308b<\/strong><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u518d\u5a5a\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001TOD\u6307\u5b9a\u3092\u96e2\u5a5a\u5f8c\u306b\u66f4\u65b0\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u5143\u914d\u5076\u8005\u304c\u53d7\u53d6\u4eba\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u305f\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5dde\u306b\u3088\u3063\u3066\u306f\u96e2\u5a5a\u306b\u3088\u308a\u81ea\u52d5\u7684\u306bTOD\u6307\u5b9a\u304c\u7121\u52b9\u306b\u306a\u308b\u6cd5\u5f8b\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u305d\u3046\u3067\u306a\u3044\u5dde\u3067\u306f\u5143\u914d\u5076\u8005\u306b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306bTOD\u6307\u5b9a\u306e\u66f4\u65b0\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u7406\u60f3\u3067\u3059\u3002<\/p>\n<p><strong>\u843d\u3068\u3057\u7a745\uff1a\u7c73\u56fd\u5074\u306e Form 706-NA\u30fbTransfer Certificate<\/strong><\/p>\n<p>TOD\/POD\u306f\u30d7\u30ed\u30d9\u30fc\u30c8\u56de\u907f\u306e\u4ed5\u7d44\u307f\u3067\u3059\u304c\u3001<strong>\u7c73\u56fd\u907a\u7523\u7a0e\u306e\u78ba\u8a8d\u307e\u3067\u56de\u907f\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u7c73\u56fd\u975e\u5c45\u4f4f\u30fb\u975e\u7c73\u56fd\u5e02\u6c11\u3067\u3042\u3063\u3066\u3082\u3001\u6b7b\u4ea1\u6642\u70b9\u306e<strong>\u7c73\u56fd\u6240\u5728\u8cc7\u7523(U.S.-situated assets)\u306e\u516c\u6b63\u4fa1\u5024\u304c60,000\u7c73\u30c9\u30eb\u3092\u8d85\u3048\u308b\u5834\u5408<\/strong>\u3001Form 706-NA(\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u7528\u907a\u7523\u7a0e\u7533\u544a\u66f8)\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001<strong>\u53e3\u5ea7\u6b8b\u9ad8\u5168\u4f53\u3067\u5224\u5b9a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7c73\u56fd\u907a\u7523\u7a0e\u4e0a\u306e\u7c73\u56fd\u6240\u5728\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u8cc7\u7523\u7a2e\u985e\u3054\u3068\u306b\u78ba\u8a8d<\/strong>\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001TOD\u8a3c\u5238\u53e3\u5ea7\u5185\u306e\u7c73\u56fd\u682a\u5f0f\u30fb\u7c73\u56fdETF\u7b49\u3068\u3001POD\u9810\u91d1\u53e3\u5ea7\u306e\u9810\u91d1\u3067\u306f\u3001\u7c73\u56fd\u907a\u7523\u7a0e\u4e0a\u306esitus(\u6240\u5728)\u5224\u5b9a\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059(\u7c73\u56fd\u682a\u5f0f\u306f\u7c73\u56fd\u6240\u5728\u8cc7\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u4e00\u65b9\u3001\u7c73\u56fd\u9280\u884c\u9810\u91d1\u306f\u975e\u5c45\u4f4f\u8005\u3068\u306e\u95a2\u4fc2\u3067\u7570\u306a\u308b\u53d6\u6271\u3044\u306b\u306a\u308a\u5f97\u308b\u7b49)\u3002\u7c73\u56fd\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u5f01\u8b77\u58eb\u306b\u500b\u5225\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7c73\u56fd\u91d1\u878d\u6a5f\u95a2\u304c\u8cc7\u7523\u79fb\u8ee2\u306b<strong>IRS Transfer Certificate<\/strong>\u306e\u63d0\u51fa\u30fb\u78ba\u8a8d\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u3053\u306e\u78ba\u8a8d\u304c\u7d42\u308f\u308b\u307e\u3067\u9001\u91d1\u30fb\u79fb\u7ba1\u304c\u4fdd\u7559\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u300cTOD\u6307\u5b9a\u304c\u3042\u308c\u3070\u7c73\u56fd\u7a0e\u52d9\u306f\u95a2\u4fc2\u306a\u3044\u300d\u3068\u3044\u3046\u8aa4\u89e3\u306f\u975e\u5e38\u306b\u591a\u3044\u305f\u3081\u3001\u7c73\u56fd\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u5f01\u8b77\u58eb\u3068\u306e\u9023\u643a\u304c\u5b9f\u52d9\u4e0a\u5fc5\u9808\u3068\u306a\u308b\u9818\u57df\u3067\u3059\u3002<\/p>\n<hr \/>\n<h2>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u30fb\u907a\u7523\u5206\u5272\u3068\u306e\u95a2\u4fc2<a id=\"s6\"><\/a><\/h2>\n<p>TOD\u53e3\u5ea7\u306f\u7c73\u56fd\u5185\u3067\u306e\u81ea\u52d5\u79fb\u8ee2\u3092\u5b9f\u73fe\u3057\u307e\u3059\u304c\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u30fb\u907a\u7523\u5206\u5272\u304b\u3089\u306f<strong>\u5207\u308a\u96e2\u3055\u308c\u307e\u305b\u3093<\/strong>\u3002\u65e5\u672c\u306e\u76f8\u7d9a\u5b9f\u52d9\u3068\u306e\u95a2\u4fc2\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2<\/strong><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u5168\u4e16\u754c\u306e\u76f8\u7d9a\u8ca1\u7523(\u6d77\u5916\u8cc7\u7523\u3092\u542b\u3080)\u304c\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002TOD\/POD\u53e3\u5ea7\u306e\u8cc7\u7523\u3082\u3001\u7c73\u56fd\u6cd5\u4e0a\u306eNon-Probate Asset\u3067\u3042\u3063\u3066\u3082\u3001\u65e5\u672c\u5074\u3067\u306f\u76f8\u7d9a\u30fb\u907a\u8d08\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u56fd\u5916\u8ca1\u7523\u3068\u3057\u3066\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u300c\u76f8\u7d9a\u7a0e\u5074\u300d\u3068\u300c\u6240\u5f97\u7a0e\u5074\u300d\u3092\u5206\u3051\u3066\u7406\u89e3\u3059\u308b<\/strong><\/p>\n<p>\u7c73\u56fd\u5074\u3067\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u305f\u5834\u5408\u306e\u65e5\u672c\u5074\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u3001\u6b21\u306e2\u7a2e\u985e\u3092<strong>\u5236\u5ea6\u3068\u3057\u3066\u5206\u3051\u3066<\/strong>\u6574\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7c73\u56fd\u907a\u7523\u7a0e\u304c\u8ab2\u3055\u308c\u305f\u5834\u5408<\/strong>\uff1a\u65e5\u672c\u306e<strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/strong>\u306e\u691c\u8a0e\u5bfe\u8c61<\/li>\n<li><strong>\u53e3\u5ea7\u5185\u3067\u767a\u751f\u3057\u305f\u914d\u5f53\u30fb\u5229\u5b50\u7b49\u306b\u5bfe\u3059\u308b\u7c73\u56fd\u6e90\u6cc9\u6240\u5f97\u7a0e<\/strong>\uff1a\u65e5\u672c\u306e<strong>\u6240\u5f97\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/strong>\u3084\u6240\u5f97\u8a08\u7b97\u306e\u8ad6\u70b9<\/li>\n<\/ul>\n<p>\u76f8\u7d9a\u7a0e\u5074\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u6240\u5f97\u7a0e\u5074\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u5236\u5ea6\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306b\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002TOD\/POD\u53e3\u5ea7\u3067\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u70b9\u307e\u3067\u306e\u6240\u5f97\u7a0e\u3068\u3001\u305d\u306e\u5f8c\u306e\u76f8\u7d9a\u7a0e\u30fb\u907a\u7523\u7a0e\u3067\u6271\u3044\u304c\u5909\u308f\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u7a0e\u52d9\u89b3\u70b9\u306e\u8a73\u7d30\u306f\u7a0e\u7406\u58eb\u3078<\/strong><\/p>\n<p>TOD\/POD\u53e3\u5ea7\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3001Form 706-NA\u3068\u306e\u95a2\u4fc2\u306a\u3069\u3001\u7a0e\u52d9\u9762\u306e\u5224\u65ad\u306f\u500b\u5225\u4e8b\u60c5\u306b\u3088\u308a\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u304c\u5fc5\u9808\u3067\u3059\u3002\u7c73\u56fd\u8cc7\u7523\u306e\u76f8\u7d9a\u7a0e\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/tomorrowstax.com\/knowledge\/2025061614512\/\" target=\"_blank\" rel=\"noopener\">\u95a2\u9023\u89e3\u8aac\uff08\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30a5\u30e2\u30ed\u30fc\u30ba\uff09\u300c\u30a2\u30e1\u30ea\u30ab\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3068\u907a\u7523\u7a0e\u3010\u7a0e\u7406\u58eb\u304c\u5b8c\u5168\u30ac\u30a4\u30c9\u3011\u300d<\/a>\u3082\u3042\u308f\u305b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u306e\u95a2\u4fc2<\/strong><\/p>\n<p>\u7c73\u56fd\u91d1\u878d\u6a5f\u95a2\u5b9f\u52d9\u4e0a\u3001TOD\/POD\u53e3\u5ea7\u306fTOD\u6307\u5b9a\u306b\u5f93\u3063\u3066\u6307\u5b9a\u53d7\u53d6\u4eba\u304c\u53d6\u5f97\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u65e5\u672c\u5074\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u8ad6\u70b9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u306f\u3001TOD\/POD\u53e3\u5ea7\u3092\u300c\u9664\u5916\u300d\u3068\u5358\u7d14\u306b\u6271\u3046\u306e\u3067\u306f\u306a\u304f\u3001<strong>TOD\/POD\u53e3\u5ea7\u306e\u53d6\u5f97\u8005\u30fb\u4ee3\u511f\u8abf\u6574\u306e\u6709\u7121\u30fb\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u306e\u7cbe\u7b97\u65b9\u91dd<\/strong>\u3092\u660e\u8a18\u3059\u308b\u306e\u304c\u5b9f\u52d9\u7684\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u907a\u7559\u5206\u7b97\u5b9a\u57fa\u790e\u3078\u306e\u7b97\u5165<\/strong>\uff1a\u6b7b\u4ea1\u4fdd\u967a\u91d1\u7b49\u306e\u985e\u4f3c\u8ad6\u70b9\u3068\u540c\u69d8\u3001\u65e5\u672c\u306e\u907a\u7559\u5206\u7b97\u5b9a\u57fa\u790e\u306b\u542b\u3081\u308b\u304b\u306f<strong>\u500b\u5225\u5224\u65ad<\/strong>\u3068\u306a\u308b\u9818\u57df<\/li>\n<li><strong>\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u306e\u4ee3\u511f\u8abf\u6574<\/strong>\uff1aTOD\u53e3\u5ea7\u3067\u53d7\u3051\u53d6\u3063\u305f\u53d7\u53d6\u4eba\u304c\u3001\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u76f8\u7d9a\u5206\u3092\u6e1b\u3089\u3057\u3066\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u8abf\u6574\u3059\u308b\u5f62\u304c\u5b9f\u52d9\u3067\u63a1\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li><strong>\u7279\u5225\u53d7\u76ca\u3068\u306e\u95a2\u4fc2<\/strong>\uff1aTOD\u6307\u5b9a\u3092\u300c\u7279\u5225\u53d7\u76ca\u306b\u985e\u3059\u308b\u884c\u70ba\u300d\u3068\u3057\u3066\u8abf\u6574\u3059\u308b\u304b\u306f\u3001\u4e8b\u6848\u306b\u3088\u308a\u5224\u65ad\u304c\u5909\u308f\u308b<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u8ad6\u70b9\u306f\u500b\u5225\u4e8b\u60c5\u306b\u3088\u308a\u5224\u65ad\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u5f01\u8b77\u58eb\u3068\u306e\u76f8\u8ac7\u304c\u5fc5\u8981\u3067\u3059\u3002\u884c\u653f\u66f8\u58eb\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u539f\u6848\u4f5c\u6210\u3084TOD\u53e3\u5ea7\u306e\u5b9f\u52d9\u624b\u9806\u306e\u652f\u63f4\u306f\u884c\u3044\u307e\u3059\u304c\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3084\u7279\u5225\u53d7\u76ca\u306b\u95a2\u3059\u308b\u6cd5\u7684\u5224\u65ad\u306f\u696d\u52d9\u7bc4\u56f2\u5916\u3067\u3059\u3002<\/p>\n<p><strong>\u4ed6\u306e\u76f8\u7d9a\u4eba\u3078\u306e\u8aac\u660e\u3068\u5408\u610f\u5f62\u6210<\/strong><\/p>\n<p>TOD\u53e3\u5ea7\u3067\u5358\u72ec\u306e\u53d7\u53d6\u4eba\u304c\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u300c\u81ea\u5206\u306e\u53d6\u308a\u5206\u304c\u6e1b\u3063\u305f\u300d\u3068\u611f\u3058\u3089\u308c\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u53d7\u53d6\u4eba\u304c\u4e8b\u524d\u306b\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u8aac\u660e\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4ee3\u511f\u91d1\u306e\u652f\u6255\u3044\u3084\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u3067\u306e\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5f8c\u65e5\u306e\u7d1b\u4e89\u3092\u9632\u3050\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u91cd\u8981\u3067\u3059\u3002<\/p>\n<hr \/>\n<h2>TOD\u53e3\u5ea7\u3092\u6301\u3063\u3066\u3044\u305f\u5834\u5408\u306e\u65e5\u672c\u5074\u306e\u76f8\u7d9a\u5b9f\u52d9<a id=\"s7\"><\/a><\/h2>\n<p>\u7c73\u56fd\u306eTOD\u53e3\u5ea7\u304c\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u3063\u305f\u5834\u5408\u3001\u65e5\u672c\u5074\u3067\u306f\u4ee5\u4e0b\u306e\u5b9f\u52d9\u3092\u4e26\u884c\u3057\u3066\u9032\u3081\u307e\u3059\u3002\u53d7\u53d6\u4eba\u304c\u5358\u72ec\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u306f\u8ca0\u62c5\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u884c\u653f\u66f8\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u5f01\u8b77\u58eb\u3068\u306e\u9023\u643a\u3067\u9032\u3081\u308b\u306e\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p>\n<p><strong>\u65e5\u672c\u5074\u3067\u9032\u3081\u308b\u5b9f\u52d9(\u53d7\u53d6\u4eba\u8996\u70b9)<\/strong><\/p>\n<ol>\n<li><strong>\u65e5\u672c\u5074\u66f8\u985e\u306e\u6e96\u5099<\/strong>\uff1a\u6238\u7c4d\u8b04\u672c\u30fb\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8(TOD\/POD\u53e3\u5ea7\u306e\u53d6\u5f97\u8005\u30fb\u4ee3\u511f\u8abf\u6574\u65b9\u91dd\u3092\u660e\u8a18)\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u8eab\u5206\u8a3c\u660e\u7b49<\/li>\n<li><strong>\u65e5\u672c\u5074\u66f8\u985e\u306e\u82f1\u8a33\u30fb\u8a8d\u8a3c<\/strong>\uff1a\u7ffb\u8a33\u8005\u5ba3\u8a00\u66f8\uff0b\u516c\u8a3c\u30fb\u30a2\u30dd\u30b9\u30c6\u30a3\u30fc\u30e6\u3092\u7d44\u307f\u5408\u308f\u305b\u308b<\/li>\n<li><strong>W-8BEN\u7b49\u306e\u8a18\u5165\u6e96\u5099<\/strong>\uff1a\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u5099\u3048\u3001\u5185\u5bb9\u3092\u7c73\u56fd\u7a0e\u52d9\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3057\u3066\u304b\u3089\u8a18\u5165<\/li>\n<li><strong>Form 706-NA\u30fbTransfer Certificate\u306e\u8981\u5426\u78ba\u8a8d<\/strong>\uff1a\u7c73\u56fd\u6240\u5728\u8cc7\u7523\u304c60,000\u7c73\u30c9\u30eb\u8d85\u306e\u5834\u5408\u3001\u7c73\u56fd\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u5f01\u8b77\u58eb\u306b\u78ba\u8a8d<\/li>\n<li><strong>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u8cc7\u6599\u306e\u6e96\u5099<\/strong>\uff1aTOD\u53e3\u5ea7\u306e\u8cc7\u7523\u8a55\u4fa1\u984d(\u76f8\u7d9a\u958b\u59cb\u65e5\u306eTTB\u63db\u7b97)\u3001\u53d7\u53d6\u91d1\u984d\u3001\u7c73\u56fd\u5074\u6e90\u6cc9\u5fb4\u53ce\u984d\u7b49<\/li>\n<li><strong>\u4ed6\u306e\u76f8\u7d9a\u4eba\u3078\u306e\u8aac\u660e<\/strong>\uff1a\u53d7\u53d6\u4eba\u3060\u3051\u304c\u5f97\u3092\u3059\u308b\u5f62\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u306e\u5408\u610f\u5f62\u6210<\/li>\n<\/ol>\n<p><strong>\u65e5\u672c\u306e\u53d7\u53d6\u53e3\u5ea7\u306e\u6e96\u5099<\/strong><\/p>\n<p>\u7c73\u56fd\u304b\u3089\u9001\u91d1\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u53d7\u53d6\u53e3\u5ea7\u3092\u4e8b\u524d\u306b\u6574\u3048\u307e\u3059\u3002\u5916\u8ca8\u306e\u307e\u307e\u53d7\u3051\u53d6\u308b\u306a\u3089\u5916\u8ca8\u9810\u91d1\u53e3\u5ea7\u3001\u5186\u8ee2\u3057\u3066\u53d7\u3051\u53d6\u308b\u306a\u3089\u5186\u53e3\u5ea7\u306b\u52a0\u3048\u3066\u53d7\u53d6\u9280\u884c\u3078\u306e\u4e8b\u524d\u901a\u77e5\u304c\u5fc5\u8981\u3067\u3059\u3002\u9001\u91d1\u5b9f\u52d9\u306e\u8a73\u7d30\u306f\u3001<a href=\"\/gh\/blog\/kaigai-souzoku-soukin-jitsumu\/\">\u6d77\u5916\u53e3\u5ea7\u306e\u9001\u91d1\u5b9f\u52d9\u30b9\u30c6\u30c3\u30d7\u306e\u8a18\u4e8b<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3078\u306e\u5f71\u97ff<\/strong><\/p>\n<p>TOD\u53e3\u5ea7\u3067\u53d7\u3051\u53d6\u3063\u305f\u8cc7\u7523\u306f\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u304b\u3089<strong>10\u304b\u6708\u4ee5\u5185<\/strong>\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u542b\u3081\u3066\u7533\u544a\u3057\u307e\u3059\u3002\u7c73\u56fd\u5074\u306e Form 706-NA\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u306e\u95a2\u4fc2\u3067\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u56fd\u969b\u76f8\u7d9a\u306e\u7a0e\u52d9\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u3068\u306e\u9023\u643a\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<p><strong>\u884c\u653f\u66f8\u58eb\u306b\u3088\u308b\u66f8\u985e\u4f5c\u6210\u652f\u63f4\u306e\u7bc4\u56f2<\/strong><\/p>\n<p>\u65e5\u672c\u306e\u884c\u653f\u66f8\u58eb\u306f\u3001\u4ee5\u4e0b\u306e\u652f\u63f4\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u65e5\u672c\u5074\u66f8\u985e\u306e\u4f5c\u6210(\u6238\u7c4d\u8b04\u672c\u306e\u53d6\u5f97\u4ee3\u884c\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u539f\u6848\u4f5c\u6210\u3001\u8eab\u5206\u8a3c\u660e\u306e\u6574\u7406)<\/li>\n<li>\u66f8\u985e\u306e\u82f1\u8a33\u8cc7\u6599\u306e\u6e96\u5099(\u7ffb\u8a33\u8005\u5ba3\u8a00\u66f8\u4ed8\u304d)<\/li>\n<li>\u7c73\u56fd\u91d1\u878d\u6a5f\u95a2\u3078\u63d0\u51fa\u3059\u308b\u66f8\u985e\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u63d0\u4f9b<\/li>\n<li>\u7c73\u56fd\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u3084\u308a\u53d6\u308a\u306b\u95a2\u3059\u308b\u65e5\u672c\u8a9e\u3067\u306e\u4e8b\u524d\u76f8\u8ac7<\/li>\n<li>\u7c73\u56fd\u306e\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u3068\u306e\u9023\u643a\u8abf\u6574<\/li>\n<li>\u65e5\u672c\u56fd\u5185\u306e\u7a0e\u7406\u58eb\u3068\u306e\u9023\u643a\u8abf\u6574<\/li>\n<\/ul>\n<p>\u73fe\u5730\u6cd5\u4e0a\u306e\u4ee3\u7406\u884c\u70ba\u30fb\u6cd5\u7684\u5224\u65ad\u306f\u73fe\u5730\u5f01\u8b77\u58eb\u3001\u7c73\u56fd\u7a0e\u52d9\u5224\u65ad\u306f\u7c73\u56fd\u7a0e\u7406\u58eb\u3001\u65e5\u672c\u306e\u7a0e\u52d9\u5224\u65ad\u306f\u65e5\u672c\u306e\u7a0e\u7406\u58eb\u3001\u907a\u7559\u5206\u30fb\u7279\u5225\u53d7\u76ca\u7b49\u306e\u6cd5\u7684\u5224\u65ad\u306f\u65e5\u672c\u306e\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u696d\u969b\u4e0a\u306e\u6574\u7406\u3068\u306a\u308a\u307e\u3059\u3002\u884c\u653f\u66f8\u58eb\u306f<strong>\u65e5\u672c\u5074\u306e\u66f8\u985e\u4f5c\u6210\u3068\u9032\u884c\u7ba1\u7406\u306e\u6574\u7406\u5f79<\/strong>\u3068\u3057\u3066\u95a2\u4e0e\u3057\u307e\u3059\u3002<\/p>\n<hr \/>\n<h2>\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<a id=\"faq\"><\/a><\/h2>\n<h3>Q1. TOD\u53e3\u5ea7\u306f\u907a\u8a00(Will)\u3088\u308a\u512a\u5148\u3055\u308c\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. \u591a\u304f\u306e\u5dde\u3067<strong>TOD\u6307\u5b9a\u304c\u907a\u8a00\u3088\u308a\u512a\u5148<\/strong>\u3055\u308c\u307e\u3059\u3002\u907a\u8a00\u3067\u300c\u9577\u7537\u306b\u5168\u8ca1\u7523\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u3066\u3082\u3001TOD\u6307\u5b9a\u3067\u4ed6\u306e\u53d7\u53d6\u4eba\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u53e3\u5ea7\u306f\u3001\u907a\u8a00\u306e\u5185\u5bb9\u306b\u95a2\u4fc2\u306a\u304f\u6307\u5b9a\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u4f5c\u6210\u5f8c\u306bTOD\u6307\u5b9a\u3092\u66f4\u65b0\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u907a\u8a00\u306e\u610f\u56f3\u3068\u7570\u306a\u308b\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u6e21\u308b\u4e8b\u6545\u304c\u8d77\u304d\u307e\u3059\u3002\u6d77\u5916\u8cc7\u7523\u306e\u3042\u308b\u65b9\u306f\u3001\u907a\u8a00\u3068\u5404\u53e3\u5ea7\u306eTOD\/POD\u6307\u5b9a\u306e\u6574\u5408\u6027\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>Q2. TOD\u53e3\u5ea7\u306e\u53d7\u53d6\u4eba\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. TOD\u6307\u5b9a\u306b\u306f\u4e3b\u53d7\u53d6\u4eba(Primary Beneficiary)\u3068\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba(Contingent Beneficiary)\u3092\u968e\u5c64\u7684\u306b\u6307\u5b9a\u3067\u304d\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e3b\u53d7\u53d6\u4eba\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u308a\u3001\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba\u3082\u6307\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u5168\u54e1\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306f<strong>\u30d7\u30ed\u30d9\u30fc\u30c8\u7d4c\u7531<\/strong>\u3067\u901a\u5e38\u76f8\u7d9a\u306b\u623b\u308a\u307e\u3059\u3002\u3053\u306e\u5224\u5b9a\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u5185\u90e8\u5be9\u67fb\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001TOD\u6307\u5b9a\u306e\u5185\u5bb9\u3068\u6700\u65b0\u306e\u72b6\u614b\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>Q3. TOD\u53e3\u5ea7\u306e\u6307\u5b9a\u306f\u751f\u524d\u306b\u53d6\u308a\u6d88\u305b\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. \u306f\u3044\u3001TOD\/POD\u6307\u5b9a\u306f<strong>\u540d\u7fa9\u4eba\u304c\u751f\u524d\u306b\u3044\u3064\u3067\u3082\u5909\u66f4\u30fb\u53d6\u6d88\u3057\u3067\u304d\u307e\u3059<\/strong>\u3002\u91d1\u878d\u6a5f\u95a2\u306b\u6307\u5b9a\u5909\u66f4\u30d5\u30a9\u30fc\u30e0(Beneficiary Change Form)\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u53d7\u53d6\u4eba\u306e\u8ffd\u52a0\u30fb\u5909\u66f4\u30fb\u524a\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002\u5a5a\u59fb\u30fb\u96e2\u5a5a\u30fb\u51fa\u7523\u30fb\u53d7\u53d6\u4eba\u306e\u6b7b\u4ea1\u7b49\u306e\u30e9\u30a4\u30d5\u30a4\u30d9\u30f3\u30c8\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u907a\u8a00\u3068\u4f75\u305b\u3066TOD\/POD\u6307\u5b9a\u306e\u898b\u76f4\u3057\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u6307\u5b9a\u3092\u6b8b\u3057\u305f\u307e\u307e\u5fd8\u308c\u3089\u308c\u3066\u3044\u308b\u53e3\u5ea7\u306f\u3001\u60f3\u5b9a\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u6a29\u5229\u304c\u6e21\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>Q4. TOD\u53e3\u5ea7\u3068\u5171\u540c\u540d\u7fa9\u53e3\u5ea7(Joint Account)\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n<p>A. TOD\u53e3\u5ea7\u306f<strong>\u540d\u7fa9\u4eba\u6b7b\u4ea1\u5f8c\u306b\u53d7\u53d6\u4eba\u306b\u6a29\u5229\u304c\u79fb\u8ee2<\/strong>\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3001\u540d\u7fa9\u4eba\u304c\u751f\u524d\u306f\u5358\u72ec\u540d\u7fa9\u3068\u3057\u3066\u81ea\u7531\u306b\u51e6\u5206\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u5171\u540c\u540d\u7fa9\u53e3\u5ea7(Joint Account with Right of Survivorship)\u306f<strong>\u751f\u524d\u304b\u3089\u5171\u540c\u540d\u7fa9\u4eba\u304c\u6a29\u5229\u3092\u6301\u3064<\/strong>\u5f62\u5f0f\u3067\u3001\u540d\u7fa9\u4eba\u306e\u4e00\u65b9\u304c\u6b7b\u4ea1\u3059\u308b\u3068\u751f\u5b58\u8005\u306b\u6a29\u5229\u304c\u96c6\u7d04\u3055\u308c\u307e\u3059\u3002\u751f\u524d\u306e\u7ba1\u7406\u6a29\u9650\u3001\u5171\u540c\u540d\u7fa9\u4eba\u306e\u50b5\u6a29\u8005\u304b\u3089\u306e\u5dee\u62bc\u3048\u30ea\u30b9\u30af\u3001\u65e5\u672c\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044(\u307f\u306a\u3057\u8d08\u4e0e\u5224\u5b9a\u7b49)\u3067\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u3001\u6848\u4ef6\u306b\u5fdc\u3058\u305f\u4f7f\u3044\u5206\u3051\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>Q5. TOD\u53e3\u5ea7\u3092\u6301\u3064\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u65e5\u672c\u306b\u5e30\u56fd\u3057\u3066\u3044\u305f\u5834\u5408\u3001TOD\u6307\u5b9a\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>A. TOD\u6307\u5b9a\u306f<strong>\u53e3\u5ea7\u3092\u4fdd\u6709\u3059\u308b\u7c73\u56fd\u91d1\u878d\u6a5f\u95a2\u306e\u767b\u9332\u306b\u57fa\u3065\u304f<\/strong>\u3082\u306e\u306a\u306e\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u306b\u5e30\u56fd\u3057\u3066\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001TOD\u6307\u5b9a\u81ea\u4f53\u306f\u767b\u9332\u3055\u308c\u305f\u307e\u307e\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u7c73\u56fd\u53e3\u5ea7\u3092\u9577\u671f\u9593\u653e\u7f6e\u3057\u3066\u3044\u305f\u308a\u3001\u4f4f\u6240\u5909\u66f4\u30fb\u9023\u7d61\u5148\u5909\u66f4\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u5c4a\u3051\u51fa\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u300c\u4f11\u7720\u53e3\u5ea7\u300d\u3068\u3057\u3066\u5dde\u306e\u672a\u8acb\u6c42\u8cc7\u7523(Unclaimed Property)\u7ba1\u7406\u6a5f\u95a2\u306b\u8cc7\u7523\u3092\u79fb\u7ba1\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u751f\u524d\u306b\u5b9a\u671f\u7684\u306a\u53e3\u5ea7\u53d6\u5f15\u30fb\u9023\u7d61\u5148\u66f4\u65b0\u3092\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001TOD\u6307\u5b9a\u304c\u3042\u3063\u3066\u3082\u5b9f\u52d9\u4e0a\u306e\u53d7\u53d6\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<hr \/>\n<p>\u6d77\u5916\u53e3\u5ea7\u306e\u76f8\u7d9a\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3068\u6599\u91d1\u306e\u5168\u4f53\u50cf\u306f\u3001\u3053\u3061\u3089\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"gh-lp-banner\" style=\"margin:24px 0;text-align:center;\">\n<a href=\"https:\/\/tomorrowstax.com\/gh\/international\/?utm_source=gh_blog&#038;utm_medium=banner&#038;utm_campaign=kaigai-souzoku-us-tod-account\"><img decoding=\"async\" src=\"https:\/\/tomorrowstax.com\/gh\/wp-content\/uploads\/2026\/07\/gh_lp4_international_banner.png\" alt=\"\u6d77\u5916\u53e3\u5ea7\u306e\u304a\u91d1\u3001\u65e5\u672c\u306e\u3054\u907a\u65cf\u3078\u3002\u884c\u653f\u66f8\u58eb\u6cd5\u4eba\u30c8\u30a5\u30e2\u30ed\u30fc\u30ba\u306e\u6d77\u5916\u53e3\u5ea7 \u76f8\u7d9a\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\" style=\"max-width:100%;height:auto;\" \/><\/a>\n<\/div>\n<hr \/>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u7c73\u56fd\u306eTOD\/POD\u6307\u5b9a\u53e3\u5ea7\u306f\u3001\u540d\u7fa9\u4eba\u6b7b\u4ea1\u6642\u306b\u53d7\u53d6\u4eba\u3078<strong>\u6a29\u5229\u304c\u79fb\u8ee2<\/strong>\u3057\u3001\u7c73\u56fd\u5185\u3067\u306f\u901a\u5e38\u306e\u30d7\u30ed\u30d9\u30fc\u30c8(\u691c\u8a8d)\u3092\u56de\u907f\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u901a\u5e38\u306e\u7c73\u56fd\u76f8\u7d9a\u306a\u30896\u304b\u6708\u301c2\u5e74\u304b\u304b\u308b\u3068\u3053\u308d\u3001TOD\/POD\u3067\u306f\u6570\u9031\u9593\u301c\u6570\u304b\u6708\u3067\u89e3\u7d04\u30fb\u9001\u91d1\u304c\u9032\u3080\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u975e\u7c73\u56fd\u5c45\u4f4f\u8005\u30fb\u5927\u53e3\u8cc7\u7523\u30fbIRS Transfer Certificate\u78ba\u8a8d\u7b49\u304c\u7d61\u3080\u5834\u5408\u306f\u6570\u304b\u6708\u301c1\u5e74\u7a0b\u5ea6\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5b9f\u52d9\u3067\u306f\u3001Death Certificate(\u767a\u884c\u6a5f\u95a2\u8a8d\u8a3c\u306ecertified copy)\u30fb\u53d7\u53d6\u4eba\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u30fbW-8BEN\u7b49\u306e\u66f8\u985e\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u4e8b\u524d\u306b\u4e00\u62ec\u3067\u7528\u610f\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001TOD\/POD\u306f\u7c73\u56fd\u5185\u3067\u306e\u81ea\u52d5\u79fb\u8ee2\u3092\u5b9f\u73fe\u3059\u308b\u3060\u3051\u3067\u3001<strong>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u30fb\u907a\u7523\u5206\u5272\u30fb\u907a\u7559\u5206\u306e\u5bfe\u8c61\u304b\u3089\u306f\u5207\u308a\u96e2\u3055\u308c\u307e\u305b\u3093<\/strong>\u3002\u7c73\u56fd\u5074\u3067\u3082\u6b7b\u4ea1\u6642\u306e\u7c73\u56fd\u6240\u5728\u8cc7\u7523\u304c<strong>60,000\u7c73\u30c9\u30eb\u3092\u8d85\u3048\u308b\u3068 Form 706-NA<\/strong>\u304c\u554f\u984c\u306b\u306a\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304c<strong>IRS Transfer Certificate<\/strong>\u306e\u78ba\u8a8d\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u907a\u8a00\u3068\u306e\u512a\u5148\u95a2\u4fc2(TOD\u6307\u5b9a\u304c\u512a\u5148\u3055\u308c\u308b\u5dde\u304c\u591a\u3044)\u3001\u6b21\u9806\u4f4d\u53d7\u53d6\u4eba\u306e\u6307\u5b9a\u6f0f\u308c\u3001\u5143\u914d\u5076\u8005\u3078\u306e\u6a29\u5229\u79fb\u8ee2\u306a\u3069\u3001\u898b\u843d\u3068\u3057\u304c\u3061\u306a5\u3064\u306e\u843d\u3068\u3057\u7a74\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u884c\u653f\u66f8\u58eb\u306f\u65e5\u672c\u5074\u66f8\u985e\u306e\u6e96\u5099\u3068\u9032\u884c\u7ba1\u7406\u306e\u6574\u7406\u5f79\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u7c73\u56fd\u7a0e\u52d9\u306f\u7c73\u56fd\u7a0e\u7406\u58eb\u3001\u65e5\u672c\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u3001\u6cd5\u7684\u5224\u65ad\u306f\u5f01\u8b77\u58eb\u3001\u73fe\u5730\u4ee3\u7406\u306f\u73fe\u5730\u5f01\u8b77\u58eb\u3068\u306e\u9023\u643a\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u696d\u969b\u4e0a\u306e\u6574\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u884c\u653f\u66f8\u58eb\u6cd5\u4eba\u30c8\u30a5\u30e2\u30ed\u30fc\u30ba\u306f\u3001\u6771\u4eac\u30fb\u516b\u4e01\u5800\uff08\u6771\u4eac\u30e1\u30c8\u30ed\u65e5\u6bd4\u8c37\u7dda\u300c\u516b\u4e01\u5800\u99c5\u300d\u5f92\u6b693\u5206\uff09\u306e\u4e8b\u52d9\u6240\u3092\u62e0\u70b9\u306b\u3001\u9996\u90fd\u570f\uff08\u6771\u4eac\u30fb\u795e\u5948\u5ddd\u30fb\u57fc\u7389\u30fb\u5343\u8449\uff09\u3068\u30aa\u30f3\u30e9\u30a4\u30f3\uff08Google Meet\u30fb\u5168\u56fd\u5bfe\u5fdc\uff09\u3067\u3001\u7c73\u56fdTOD\/POD\u53e3\u5ea7\u3092\u542b\u3080\u6d77\u5916\u76f8\u7d9a\u306e\u65e5\u672c\u5074\u66f8\u985e\u4f5c\u6210\u30fb\u9032\u884c\u7ba1\u7406\u30fb\u66f8\u985e\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u6574\u7406\u3092\u3001\u521d\u52d5\u5bfe\u5fdc\u304b\u3089\u5b9f\u884c\u5b8c\u4e86\u307e\u3067\u306e\u5404\u6bb5\u968e\u3067\u3054\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002\u7c73\u56fd\u672c\u571f\u30fb\u30cf\u30ef\u30a4\u30fb\u9999\u6e2f\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30fb\u82f1\u56fd\u30fb\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u7b49\u3001\u4e3b\u8981\u56fd\u306e\u91d1\u878d\u6a5f\u95a2\u5b9f\u52d9\u306b\u5bfe\u5fdc\u53ef\u80fd\u3067\u3001\u73fe\u5730\u4ee3\u7406\u884c\u70ba\u30fb\u6cd5\u7684\u5224\u65ad\u306f\u73fe\u5730\u5f01\u8b77\u58eb\u3001\u7c73\u56fd\u7a0e\u52d9\u306f\u7c73\u56fd\u7a0e\u7406\u58eb\u3001\u65e5\u672c\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30a5\u30e2\u30ed\u30fc\u30ba\u3068\u9023\u643a\u3057\u307e\u3059\u3002<\/p>\n<hr \/>\n<h2>\u95a2\u9023\u8a18\u4e8b<\/h2>\n<ul>\n<li><a href=\"\/gh\/blog\/kaigai-shisan-digital-ihin-hakken\/\">\u4ea1\u304f\u306a\u3063\u305f\u89aa\u306e\u6d77\u5916\u8cc7\u7523\u3092\u767a\u898b\u3059\u308b\u300c\u30c7\u30b8\u30bf\u30eb\u907a\u54c1\u6574\u7406\u300d\u624b\u9806<\/a><\/li>\n<li><a href=\"\/gh\/blog\/kaigai-souzoku-power-of-attorney\/\">\u6d77\u5916\u53e3\u5ea7\u76f8\u7d9a\u306e\u59d4\u4efb\u72b6(POA)\u306e\u4f5c\u308a\u65b9<\/a><\/li>\n<li><a href=\"\/gh\/blog\/kaigai-souzoku-soukin-jitsumu\/\">\u6d77\u5916\u53e3\u5ea7\u306e\u6b8b\u9ad8\u3092\u65e5\u672c\u306e\u76f8\u7d9a\u4eba\u53e3\u5ea7\u306b\u7740\u91d1\u3055\u305b\u308b\u9001\u91d1\u5b9f\u52d9\u30b9\u30c6\u30c3\u30d7<\/a><\/li>\n<\/ul>\n<div class=\"tax-link-box\" style=\"background:#f4f7f8;border:1px solid #cfdde0;border-radius:8px;padding:20px 24px;margin:32px 0;\">\n<p style=\"margin:0 0 8px;font-weight:700;color:#0a4d5c;\">\u7a0e\u52d9\u306e\u89b3\u70b9\u3082\u3042\u308f\u305b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044<\/p>\n<p style=\"margin:0 0 10px;font-size:14px;line-height:1.8;\">\u672c\u8a18\u4e8b\u306f\u7c73\u56fdTOD\/POD\u53e3\u5ea7\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5b9f\u52d9\u624b\u9806\u3092\u3001\u884c\u653f\u66f8\u58eb\u306e\u66f8\u985e\u4f5c\u6210\u652f\u63f4\u76ee\u7dda\u3067\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u7c73\u56fd\u76f8\u7d9a\u7a0e(\u907a\u7523\u7a0e)\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3001Form 706-NA\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u3068\u306e\u6574\u5408\u6027\u306a\u3069<strong>\u7a0e\u52d9\u9762\u306e\u5224\u65ad<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30a5\u30e2\u30ed\u30fc\u30ba\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u3042\u308f\u305b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul style=\"margin:0;padding-left:20px;font-size:14px;\">\n<li><a href=\"https:\/\/tomorrowstax.com\/knowledge\/2025061614512\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30e1\u30ea\u30ab\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3068\u907a\u7523\u7a0e\u3010\u7a0e\u7406\u58eb\u304c\u5b8c\u5168\u30ac\u30a4\u30c9\u3011<\/a><\/li>\n<li><a href=\"https:\/\/tomorrowstax.com\/knowledge\/2026020516547\/\" target=\"_blank\" rel=\"noopener\">\u30d7\u30ed\u30d9\u30fc\u30c8\u3068\u306f\uff1f\u56fd\u5225\u306e\u8cbb\u7528\u30fb\u671f\u9593\u30fb\u624b\u7d9a\u304d\u3092\u5fb9\u5e95\u6bd4\u8f03\u3010\u7a0e\u7406\u58eb\u89e3\u8aac\u3011<\/a><\/li>\n<li><a href=\"https:\/\/tomorrowstax.com\/knowledge\/2026020716558\/\" target=\"_blank\" rel=\"noopener\">\u6d77\u5916\u306e\u8a3c\u5238\u53e3\u5ea7\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u5b8c\u5168\u89e3\u8aac\uff5c\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u306e\u540d\u7fa9\u5909\u66f4\u3068\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"https:\/\/tomorrowstax.com\/knowledge\/2026041016808\/\" target=\"_blank\" rel=\"noopener\">\u7c73\u56fd401k\u30fbIRA\u306e\u76f8\u7d9a\u7a0e\uff5c\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u77e5\u308b\u3079\u304d\u8ab2\u7a0e\u3068\u624b\u7d9a\u304d<\/a><\/li>\n<li><a href=\"https:\/\/tomorrowstax.com\/knowledge\/2026041016810\/\" target=\"_blank\" rel=\"noopener\">\u65e5\u7c73\u76f8\u7d9a\u7a0e\u6761\u7d04\u3068\u306f\uff5c\u4e8c\u91cd\u8ab2\u7a0e\u3092\u9632\u3050\u4ed5\u7d44\u307f\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/a><\/li>\n<\/ul>\n<\/div>\n<hr \/>\n<h2>\u6839\u62e0\u6cd5\u4ee4\u30fb\u516c\u7684\u8cc7\u6599<\/h2>\n<ul>\n<li>\u6c11\u6cd5896\u6761(\u76f8\u7d9a\u306e\u4e00\u822c\u7684\u52b9\u529b)<\/li>\n<li>\u6c11\u6cd5898\u6761(\u5171\u540c\u76f8\u7d9a\u306e\u52b9\u529b)<\/li>\n<li>\u6c11\u6cd51042\u6761\u4ee5\u4e0b(\u907a\u7559\u5206)<\/li>\n<li>\u76f8\u7d9a\u7a0e\u6cd51\u6761\u306e3(\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005)<\/li>\n<li>\u76f8\u7d9a\u7a0e\u6cd52\u6761(\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2)<\/li>\n<li>\u76f8\u7d9a\u7a0e\u6cd522\u6761(\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1)<\/li>\n<li>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u90544-3(\u5916\u8ca8\u5efa\u3066\u8ca1\u7523\u306e\u90a6\u8ca8\u63db\u7b97)<\/li>\n<li>\u7c73\u56fd Uniform TOD Security Registration Act(\u7d71\u4e00TOD\u8a3c\u5238\u767b\u9332\u6cd5)\u2014\u2014\u5404\u5dde\u304c\u63a1\u7528<\/li>\n<li>\u7c73\u56fd \u5185\u56fd\u6b73\u5165\u6cd5(Internal Revenue Code)Form 706-NA\u95a2\u9023\u898f\u5b9a<\/li>\n<li>\u65e5\u7c73\u76f8\u7d9a\u7a0e\u6761\u7d04(\u4e8c\u91cd\u8ab2\u7a0e\u8abf\u6574\u306e\u6839\u62e0)<\/li>\n<li>\u884c\u653f\u66f8\u58eb\u6cd51\u6761\u306e3\u30fb1\u6761\u306e4(\u884c\u653f\u66f8\u58eb\u306e\u696d\u52d9\u7bc4\u56f2)<\/li>\n<\/ul>\n<h3>\u516c\u7684\u6a5f\u95a2\u30fb\u6839\u62e0\u30ea\u30f3\u30af<\/h3>\n<ul>\n<li><a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\">\u6c11\u6cd5\uff08e-Gov\u6cd5\u4ee4\u691c\u7d22\uff09<\/a><\/li>\n<li><a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073\">\u76f8\u7d9a\u7a0e\u6cd5\uff08e-Gov\u6cd5\u4ee4\u691c\u7d22\uff09<\/a><\/li>\n<li><a href=\"https:\/\/laws.e-gov.go.jp\/law\/326AC1000000004\">\u884c\u653f\u66f8\u58eb\u6cd5\uff08e-Gov\u6cd5\u4ee4\u691c\u7d22\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4102.htm\">\u56fd\u7a0e\u5e81\u300cNo.4102 \u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4665.htm\">\u56fd\u7a0e\u5e81\u300cNo.4665 \u5916\u8ca8(\u73fe\u91d1)\u306e\u90a6\u8ca8\u63db\u7b97\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.investor.gov\/additional-resources\/information\/seniors\/transferring-assets\">SEC Investor.gov\u300cTransferring Assets(TOD Registration)\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.uniformlaws.org\/search?executesearch=true&amp;s=tags%3A%22Personal+Property%22\">Uniform Law Commission\u300cPersonal Property(TOD Security Registration Act \u63b2\u8f09)\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-8-ben\">IRS\u300cAbout Form W-8 BEN\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/estate-tax-for-nonresidents-not-citizens-of-the-united-states\">IRS\u300cEstate tax for nonresidents not citizens of the United States\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i706na.pdf\">IRS\u300cInstructions for Form 706-NA\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/transfer-certificate-filing-requirements-for-the-estates-of-nonresidents-not-citizens-of-the-united-states\">IRS\u300cTransfer certificate filing requirements for the estates of nonresidents\u300d<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u7c73\u56fd\u306eTOD\/POD\u6307\u5b9a\u53e3\u5ea7\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5b9f\u52d9\u624b\u9806\u3068\u843d\u3068\u3057\u7a74\u3092\u884c\u653f\u66f8\u58eb\u304c\u89e3\u8aac\u3002\u30d7\u30ed\u30d9\u30fc\u30c8\u56de\u907f\u306e\u4ed5\u7d44\u307f\u3001\u5fc5\u8981\u66f8\u985e\u3001Form 706-NA\u30fbTransfer Certificate\u3001\u907a\u8a00\u3068\u306e\u512a\u5148\u95a2\u4fc2\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2\u3001\u65e5\u672c\u56fd\u5185\u306e\u53d7\u53d6\u5b9f\u52d9\u307e\u3067\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1163","post","type-post","status-publish","format-standard","hentry","category-kaigai-souzoku"],"acf":[],"_links":{"self":[{"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/posts\/1163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/comments?post=1163"}],"version-history":[{"count":3,"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/posts\/1163\/revisions"}],"predecessor-version":[{"id":1185,"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/posts\/1163\/revisions\/1185"}],"wp:attachment":[{"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/media?parent=1163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/categories?post=1163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tomorrowstax.com\/gh\/wp-json\/wp\/v2\/tags?post=1163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}