検証済み変更ログ

相続・遺産計画 法改正トラッカー

一次資料に基づき、連邦および州における主要な動向を追跡します。公開された各項目には、準拠法域・時間的適用範囲・対象者・出典・継続的な解説が明記されています。検知のみでは項目は公開されません。

4公開済み一次資料レコード

公開前に人による審査が必要

使用箇所に一次資料へのリンクを掲載

編集上の管理

シグナルから公開アップデートまで

  1. 01
    検知

    許可リストに登録された公式フィードは、非公開の候補レコードを作成し、出典URLを保存できます。

  2. 02
    検証

    編集者が権威性・準拠法域・状態・日付・適用範囲、および当該項目が既存の情報を更新するかどうかを確認します。

  3. 03
    公開と連携

    審査済みのレコードのみが、一次資料の出典履歴および関連する継続的な解説とともに掲載されます。

公開済みレコード

現在追跡中の動向

ニュースブリーフィングを開く
United States—federal
Agency guidance or official filing materialPrimary source reviewed for publication

IRS publishes 2026 estate- and gift-tax inflation adjustments

The IRS states that the 2026 federal basic exclusion amount is $15 million and the annual gift-tax exclusion remains $19,000 per recipient.

権威
Internal Revenue Service
施行日または適用時期
Verify applicability in the source
対象者
Estates, donors, fiduciaries, attorneys, CPAs, and advisors using 2026 federal transfer-tax figures
重要な理由
Estate and lifetime-gift illustrations must identify the applicable year; the amounts shown for 2025 should not be carried forward automatically.
Washington
Agency guidance or official filing materialPrimary source reviewed for publication

Washington estate-tax exclusion and rate changes take effect

Washington's Department of Revenue identifies a $3 million filing threshold and exclusion for dates of death on or after July 1, 2026, with state-specific rate and deduction rules.

権威
Washington Department of Revenue
施行日または適用時期
Effective July 1, 2026
対象者
Residents, property owners, estates, fiduciaries, and professionals with a connection to the named state
重要な理由
A federal filing result does not answer the Washington filing or tax question, and the date of death changes which state table applies.
Oregon
Agency guidance or official filing materialPrimary source reviewed for publication

Oregon releases its 2026 estate transfer tax return

Oregon's 2026 Form OR-706 and official estate-tax hub remain the primary filing references for estates with Oregon filing questions.

権威
Oregon Department of Revenue
施行日または適用時期
Verify applicability in the source
対象者
Residents, property owners, estates, fiduciaries, and professionals with a connection to the named state
重要な理由
Oregon uses a separate state transfer-tax system and form; federal thresholds do not substitute for the Oregon filing analysis.
United States—federal
Agency guidance or official filing materialPrimary source reviewed for publication

IRS beneficiary guidance maps inherited-account distribution factors

IRS guidance explains that beneficiary type, the owner's date of death, and the owner's required beginning date can affect inherited IRA and plan distribution rules.

権威
Internal Revenue Service
施行日または適用時期
Verify applicability in the source
対象者
Account owners, designated beneficiaries, fiduciaries, and professionals coordinating inherited-account rules
重要な理由
A beneficiary designation can avoid probate while still creating complex income-tax and distribution obligations.