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	<title>상속공제의 종합한도 - 편집 역사</title>
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	<updated>2026-04-30T01:47:13Z</updated>
	<subtitle>이 문서의 편집 역사</subtitle>
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		<title>스탠: 상속공제 종합한도 문서로 넘겨주기</title>
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		<updated>2021-08-07T13:13:31Z</updated>

		<summary type="html">&lt;p&gt;&lt;a href=&quot;/wiki/%EC%83%81%EC%86%8D%EA%B3%B5%EC%A0%9C_%EC%A2%85%ED%95%A9%ED%95%9C%EB%8F%84&quot; title=&quot;상속공제 종합한도&quot;&gt;상속공제 종합한도&lt;/a&gt; 문서로 넘겨주기&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw=&quot;interface&quot;&gt;
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				&lt;tr class=&quot;diff-title&quot; lang=&quot;ko&quot;&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← 이전 판&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;2021년 8월 7일 (토) 22:13 판&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l1&quot;&gt;1번째 줄:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;1번째 줄:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* 상위문서: &lt;/del&gt;[[&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;상속세&lt;/del&gt;]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;#넘겨주기 &lt;/ins&gt;[[&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;상속공제 종합한도&lt;/ins&gt;]]&amp;lt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;br &lt;/ins&gt;/&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;'''상속공제의 종합한도'''&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* = 상속세 과세가액(총상속재산-비과세-과세가액불산입액-공과금-채무-장례비+가산하는증여재산)&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* - 선순위 상속인이 아닌자에게 유증등을 한 재산의 가액&amp;lt;ref&amp;gt;유증으로 영리법인에 재산을 이전한 경우, 상속인의 직계비속에 유증한 경우&amp;lt;/ref&amp;gt;&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* - 선순위 상속인의 상속포기로 그 다음 순위 상속인이 상속받은 재산의 가액&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* - 상속세 과세가액에 가산한 증여재산가액&amp;lt;ref&amp;gt;증여재산공제액·재해손실공제액·인수채무를 차감한가액, 단 5억원 이하인 경우 차감하지 않음&lt;/del&gt;&amp;lt;/&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;ref&lt;/del&gt;&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;== 관련 계산기 ==&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;* [http://부동산계산기.com/상속세 상속세 계산시]&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;== 각주 ==&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;

&lt;!-- diff cache key bdswiki:diff::1.12:old-407:rev-410 --&gt;
&lt;/table&gt;</summary>
		<author><name>스탠</name></author>
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	<entry>
		<id>https://xn--989a00af8jnslv3dba.com/w/index.php?title=%EC%83%81%EC%86%8D%EA%B3%B5%EC%A0%9C%EC%9D%98_%EC%A2%85%ED%95%A9%ED%95%9C%EB%8F%84&amp;diff=407&amp;oldid=prev</id>
		<title>스탠: 새 문서: * 상위문서: 상속세  '''상속공제의 종합한도'''  * = 상속세 과세가액(총상속재산-비과세-과세가액불산입액-공과금-채무-장례비+가산하...</title>
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		<updated>2021-08-07T11:57:34Z</updated>

		<summary type="html">&lt;p&gt;새 문서: * 상위문서: &lt;a href=&quot;/wiki/%EC%83%81%EC%86%8D%EC%84%B8&quot; title=&quot;상속세&quot;&gt;상속세&lt;/a&gt;  &amp;#039;&amp;#039;&amp;#039;상속공제의 종합한도&amp;#039;&amp;#039;&amp;#039;  * = 상속세 과세가액(총상속재산-비과세-과세가액불산입액-공과금-채무-장례비+가산하...&lt;/p&gt;
&lt;p&gt;&lt;b&gt;새 문서&lt;/b&gt;&lt;/p&gt;&lt;div&gt;* 상위문서: [[상속세]]&lt;br /&gt;
&lt;br /&gt;
'''상속공제의 종합한도'''&lt;br /&gt;
&lt;br /&gt;
* = 상속세 과세가액(총상속재산-비과세-과세가액불산입액-공과금-채무-장례비+가산하는증여재산)&lt;br /&gt;
* - 선순위 상속인이 아닌자에게 유증등을 한 재산의 가액&amp;lt;ref&amp;gt;유증으로 영리법인에 재산을 이전한 경우, 상속인의 직계비속에 유증한 경우&amp;lt;/ref&amp;gt;&lt;br /&gt;
* - 선순위 상속인의 상속포기로 그 다음 순위 상속인이 상속받은 재산의 가액&lt;br /&gt;
* - 상속세 과세가액에 가산한 증여재산가액&amp;lt;ref&amp;gt;증여재산공제액·재해손실공제액·인수채무를 차감한가액, 단 5억원 이하인 경우 차감하지 않음&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
== 관련 계산기 ==&lt;br /&gt;
&lt;br /&gt;
* [http://부동산계산기.com/상속세 상속세 계산시]&lt;br /&gt;
&lt;br /&gt;
== 각주 ==&lt;/div&gt;</summary>
		<author><name>스탠</name></author>
	</entry>
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