{"id":1168,"date":"2025-05-30T11:04:54","date_gmt":"2025-05-30T02:04:54","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1168"},"modified":"2025-05-30T11:04:54","modified_gmt":"2025-05-30T02:04:54","slug":"holdingcompany","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/holdingcompany","title":{"rendered":"\u6301\u682a\u4f1a\u793e\u3092\u6d3b\u7528\u3057\u305f\u4e8b\u696d\u627f\u7d99\uff5c\u4ed5\u7d44\u307f\u3084\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<p><u>\u300c\u76f8\u7d9a\u3067\u81ea\u793e\u682a\u304c\u5206\u6563\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u306a\u3044\u300d<br \/>\n\u300c\u5f8c\u7d99\u8005\u304c\u591a\u984d\u306e\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u8ca0\u62c5\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\u300d<br 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/2xw1sj3rwrs-1747656224.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u58f2\u5374\u76ca\u3092\u5f97\u3089\u308c\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br 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auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6301\u682a\u4f1a\u793e\u306f\u3001\u5148\u4ee3\u306e\u7d4c\u55b6\u8005\u304b\u3089\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308a\u3001\u5b50\u4f1a\u793e\u5316\u3057\u307e\u3059\u3002\u5b50<span style=\"font-size: 16px; color: 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id=\"m5g4ikl3jhrv3kfnh5vgl\">2.\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u4e8b\u696d\u627f\u7d99\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u4e8b\u696d\u627f\u7d99\u306b\u306f\u3001\u5f8c\u7d99\u8005\u306e\u7d4c\u6e08\u7684\u306a\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u306a\u3069\u3001\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u682a\u5f0f\u306e\u5206\u6563\u3092\u9632\u6b62\u3067\u304d\u308b<\/p>\n<\/li>\n<li>\n<p>\u5148\u4ee3\u7d4c\u55b6\u8005\u304c\u8b72\u6e21\u76ca\u3092\u5f97\u3089\u308c\u308b<\/p>\n<\/li>\n<li>\n<p>\u5f8c\u7d99\u8005\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u907f\u3051\u3089\u308c\u308b<\/p>\n<\/li>\n<li>\n<p>\u7bc0\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<\/li>\n<li>\n<p>\u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"us9tht802qoy03ja8fj8dn\">2-1.\u682a\u5f0f\u306e\u5206\u6563\u3092\u9632\u6b62\u3067\u304d\u308b<\/h3>\n<p>\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u4e8b\u696d\u627f\u7d99\u3067\u306f\u3001<u>\u76f8\u7d9a\u767a\u751f\u6642\u306e<\/u><u>\u907a\u7559\u5206\u306e\u554f\u984c\u3092\u89e3\u6d88\u3057\u3001<\/u><u><strong>\u682a\u5f0f\u5206\u6563\u30ea\u30b9\u30af\u3092\u56de\u907f<\/strong><\/u>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u308b\u682a\u5f0f\u306e\u627f\u7d99\u3067\u306f\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u304c\u6240\u6709\u3059\u308b\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u306f\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u907a\u7559\u5206\u6e1b\u6bba\u8acb\u6c42\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u682a\u5f0f\u304c\u5206\u6563\u3059\u308b\u53ef\u80fd\u6027\u304c\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u5bfe\u4fa1\u3092\u6255\u3044\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u682a\u5f0f\u306f\u76f8\u7d9a\u8ca1\u7523\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u5148\u4ee3\u7d4c\u55b6\u8005\u304c\u53d7\u3051\u53d6\u3063\u305f\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u304c\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 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\/>\n\u307e\u305f\u8d08\u4e0e\u306b\u3088\u308b\u682a\u5f0f\u306e\u627f\u7d99\u3067\u306f\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u306f\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u5148\u4ee3\u7d4c\u55b6\u8005\u304c\u6301\u682a\u4f1a\u793e\u306b\u58f2\u5374\u306b\u3088\u308a\u8b72\u6e21\u76ca\u3092\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5927\u304d\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"8rs8jrnfwjc94htejtd0vh\">2-3.\u7bc0\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><u>\u8d08\u4e0e\u3084\u76f8\u7d9a\u306b\u3088\u308b\u682a\u5f0f\u8b72\u6e21\u3088\u308a\u3082\u3001\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u307b\u3046\u304c\u3001<\/u><strong><u>\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027<\/u><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u682a\u306f\u63db\u91d1\u6027\u304c\u4f4e\u3044\u3082\u306e\u306e\u3001\u76f8\u7d9a\u306b\u3088\u308b\u8a55\u4fa1\u984d\u306f\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u3001\u5f8c\u7d99\u8005\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u4e8b\u696d\u627f\u7d99\u306f\u3001\u58f2\u8cb7\u306b\u3088\u308b\u682a\u5f0f\u8b72\u6e21\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u91d1\u306f\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u3092\u5f97\u305f\u5148\u4ee3\u7d4c\u55b6\u8005\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u682a\u4fa1\u306a\u3069\u306e\u6761\u4ef6\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u8d08\u4e0e\u3084\u76f8\u7d9a\u306b\u3088\u308a\u5f8c\u7d99\u8005\u304c\u8ca0\u62c5\u3059\u308b\u8ab2\u7a0e\u984d\u3088\u308a\u3082\u3001<span style=\"font-size: medium; color: #333333;\">\u4e00\u5f8b20.315%\u3068\u306a\u308b<\/span>\u8b72\u6e21\u6240\u5f97\u306e\u307b\u3046\u304c\u4f4e\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\uff08\u58f2\u5374\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u91d1\u7b49\u306e\u5bfe\u7b56\u306f\u5225\u9014\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 23.0472%; background-color: #efefef;\"><span style=\"color: #000000;\">\u6240\u5f97\u7a0e<br \/>\n\uff08\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\uff09<\/span><\/td>\n<td style=\"width: 76.8226%;\">\u4e00\u5f8b\u300020.315%\uff08\u6240\u5f97\u7a0e 15\uff05 \u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e 0.315% \u4f4f\u6c11\u7a0e 5\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0472%; background-color: #efefef;\"><span style=\"color: #000000;\">\u76f8\u7d9a\u7a0e<\/span><\/td>\n<td style=\"width: 76.8226%;\">10\uff5e55\uff05\uff08\u7d2f\u9032\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0472%; background-color: #efefef;\"><span style=\"color: #000000;\">\u8d08\u4e0e\u7a0e<\/span><\/td>\n<td style=\"width: 76.8226%;\">10\uff5e55\uff05\uff08\u7d2f\u9032\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3055\u3089\u306b\u4e8b\u696d\u627f\u7d99\u5f8c\u3082\u3001\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u6301\u682a\u4f1a\u793e\u306f\u3001\u5c0f\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u306b\u3088\u308a\u5229\u76ca\u3092\u5f97\u307e\u3059\u3002<br \/>\n\u6301\u682a\u4f1a\u793e\u306f\u3001\u682a\u5f0f\u306e100\uff05\u3092\u4fdd\u6709\u3059\u308b\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u91d1\u306f\u3001\u539f\u5247\u3068\u3057\u3066<span class=\"f-marker-p\"><strong>\u6cd5\u4eba\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093<\/strong><\/span>\u3002<br \/>\n\u3064\u307e\u308a\u3001\u4e8b\u696d\u627f\u7d99\u5f8c\u3082\u7bc0\u7a0e\u304c\u53ef\u80fd\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"8qmp5kppl7tp2m6jf5raas\">2-4.\u6cd5\u4eba\u5316\u306b\u3088\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p><u>\u6301\u682a\u4f1a\u793e\u3068\u3057\u3066\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001<\/u><u>\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b\u305f\u3081\u306e<strong>\u8cc7\u91d1\u8abf\u9054\u3092\u3057\u3084\u3059\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b\u305f\u3081\u306b\u306f\u3001\u591a\u984d\u306e\u8cc7\u91d1\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3082\u3057\u5f8c\u7d99\u8005\u304c\u500b\u4eba\u3068\u3057\u3066\u878d\u8cc7\u3092\u53d7\u3051\u3088\u3046\u3068\u3057\u3066\u3082\u3001\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3068\u3044\u3046\u306e\u304c\u73fe\u5b9f\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u3001\u878d\u8cc7\u306b\u5bfe\u3059\u308b\u8fd4\u6e08\u306f\u3001\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u91d1\u304c\u539f\u8cc7\u3067\u3042\u308a\u3001\u8ca1\u6e90\u304c\u660e\u78ba\u3067\u3042\u308b\u305f\u3081\u3001\u6bd4\u8f03\u7684\u878d\u8cc7\u304c\u53d7\u3051\u3084\u3059\u3044\u3053\u3068\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h2 id=\"5awc69o9unlpqub68i1n\">3.\u4e8b\u696d\u627f\u7d99\u3067\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u6d41\u308c<\/h2>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u305f\u3081\u306b\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u65b0\u898f\u306b\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u6301\u682a\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u9806\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u5f8c\u7d99\u8005\u304c\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb<\/p>\n<\/li>\n<li>\n<p>\u8cb7\u3044\u53d7\u3051\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8abf\u9054<\/p>\n<\/li>\n<li>\n<p>\u5148\u4ee3\u7d4c\u55b6\u8005\u304b\u3089\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"ngx0uxqjmb0iwdvil9w8jj\">3-1.\u5f8c\u7d99\u8005\u304c\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb<\/h3>\n<p><strong><u>\u5f8c\u7d99\u8005\u304c100\uff05\u51fa\u8cc7\u3057\u3066\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb<\/u><\/strong><u>\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u8b70\u6c7a\u6a29\u306e\u3059\u3079\u3066\u3092\u5f8c\u7d99\u8005\u306b\u5e30\u5c5e\u3055\u305b\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u4e8b\u696d\u627f\u7d99\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"juca7cr6nhj00bxe8xqn9ohq\">3-2.\u682a\u5f0f\u3092\u8cb7\u3044\u53d7\u3051\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8abf\u9054<\/h3>\n<p><u>\u5b50\u4f1a\u793e\u3068\u306a\u308b\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b<\/u><strong><u>\u8cc7\u91d1\u3092\u8abf\u9054<\/u><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f8c\u7d99\u8005\u306b\u8cc7\u91d1\u529b\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u878d\u8cc7\u3092\u8fd4\u6e08\u3059\u308b\u539f\u8cc7\u306f\u5b50\u4f1a\u793e\u304b\u3089\u5f97\u305f\u914d\u5f53\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"4et01m9o2tivg6dhhzgyml\">3-3.\u5148\u4ee3\u7d4c\u55b6\u8005\u304b\u3089\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b<\/h3>\n<p><strong>\u300c\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u304b\u3089\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308a\u3001\u4e8b\u696d\u4f1a\u793e\u3092\u5b50\u4f1a\u793e\u5316<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4e8b\u696d\u4f1a\u793e\u304b\u3089\u8b72\u6e21\u627f\u8a8d\u3092\u53d7\u3051\u308b<\/strong><br \/>\n<u>\u4e8b\u696d\u4f1a\u793e\u3067\u682a\u5f0f\u306b\u8b72\u6e21\u5236\u9650\u304c\u304b\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f<strong>\u3001\u53d6\u7de0\u5f79\u4f1a\u3084\u682a\u4e3b\u7dcf\u4f1a\u306b\u3088\u308b\u8b72\u6e21\u306e\u627f\u8a8d\u6c7a\u8b70<\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u><br \/>\n\u5148\u4ee3\u7d4c\u55b6\u8005\uff08\u3082\u3057\u304f\u306f\u3001\u6301\u682a\u4f1a\u793e\u3068\u5171\u540c\u3067\uff09\u304c\u8b72\u6e21\u627f\u8a8d\u3092\u8acb\u6c42\u3057\u3001\u305d\u308c\u3092\u53d7\u3051\u3066\u3001\u53d6\u7de0\u5f79\u4f1a\u3001\u3082\u3057\u304f\u306f\u682a\u4e3b\u7dcf\u4f1a\u3067\u8b72\u6e21\u627f\u8a8d\u306e\u7279\u5225\u6c7a\u8b70\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u6301\u682a\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u3067\u627f\u8a8d\u624b\u7d9a<\/strong><br \/>\n<u>\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u8b72\u6e21\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3089\u3001<strong>\u6301\u682a\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u3067\u627f\u8a8d\u624b\u7d9a\u304d<\/strong><\/u>\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u6cd5\u306b\u3088\u308a\u3001\u91cd\u8981\u306a\u8ca1\u7523\u3092\u8b72\u308a\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u8b72\u6e21\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3089\u3001\u6301\u682a\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u3067\u624b\u7d9a\u304d\u3092\u884c\u3044\u3001\u627f\u8a8d\u3092\u5f97\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u3092\u7d4c\u3066\u3001\u4e8b\u696d\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u304c\u6301\u682a\u4f1a\u793e\u306b\u79fb\u52d5\u3057\u3001\u6301\u682a\u4f1a\u793e\u306e\u30aa\u30fc\u30ca\u30fc\u3067\u3042\u308b\u5f8c\u7d99\u8005\u306b\u7d4c\u55b6\u6a29\u304c\u6e21\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"62rcqd7wlfe646f53czk5f\">4.\u6301\u682a\u4f1a\u793e\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u6301\u682a\u4f1a\u793e\u3092\u7528\u3044\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3001\u5145\u5206\u306a\u691c\u8a0e\u3092\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u878d\u8cc7\u306e\u8fd4\u6e08\u304c\u6ede\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<\/li>\n<li>\n<p>\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u8ab2\u7a0e\u3055\u308c\u308b<\/p>\n<\/li>\n<li>\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u52d9\u7f72\u304b\u3089\u554f\u984c\u70b9\u3092\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"1gwmcbpv1z240ntwkesm8w\"><span style=\"font-size: 24px;\">4-1.\u878d\u8cc7\u306e\u8fd4\u6e08\u304c\u6ede\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/span><\/h3>\n<p>\u878d\u8cc7\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u53ce\u5165\u304c\u8fd4\u6e08\u306e\u539f\u8cc7\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u5b50\u4f1a\u793e\u306e\u696d\u7e3e\u304c\u601d\u308f\u3057\u304f\u306a\u3044\u5834\u5408\u306f\u3001\u8fd4\u6e08\u304c\u6ede\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af<\/strong>\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u878d\u8cc7\u306b\u5bfe\u3057\u3001\u8fd4\u6e08\u304c\u53ef\u80fd\u3067\u3042\u308b\u304b\u3001\u3057\u3063\u304b\u308a\u3068\u691c\u8a0e\u3057\u3066\u304f\u3053\u3068\u304c\u5927\u5207\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"5z1y74rthso4mcxl7uqhgq\"><span style=\"font-size: 24px;\">4-2.\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u8ab2\u7a0e\u3055\u308c\u308b<\/span><\/h3>\n<p><strong>\u5148\u4ee3\u7d4c\u55b6\u8005\u306f\u3001\u8b72\u6e21\u76ca\u304c\u5f97\u3089\u308c\u308b\u4e00\u65b9\u3067\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c<a href=\"#mr9q1fc1fckc2hm3v4plzo\" target=\"_self\">2-3.\u5f8c\u7d99\u8005\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u907f\u3051\u3089\u308c\u308b<\/a>\u300d\u3067\u7533\u3057\u4e0a\u3052\u305f\u901a\u308a\u3001\u8d08\u4e0e\u3001\u76f8\u7d9a\u3068\u306f\u7570\u306a\u308a\u3001\u5f8c\u7d99\u8005\u306b\u306f\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u5b50\u4f1a\u793e\u306e\u5148\u4ee3\u7d4c\u55b6\u8005\u306b\u306f\u8b72\u6e21\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\u6301\u682a\u4f1a\u793e\u4ee5\u5916\u306b\u3088\u308b\u627f\u7d99\u306e\u307b\u3046\u304c\u8ab2\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u3059\u3059\u3081\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"bd8xvp9sbb7fezjkrryd\"><span style=\"font-size: 24px;\">4-\uff13.\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092<\/span><span style=\"font-size: 24px;\">\u5229\u7528\u3067\u304d\u306a\u3044<\/span><\/h3>\n<p><u><strong>\u682a\u5f0f\u306e<\/strong><\/u><strong><u>\u58f2\u8cb7<\/u><\/strong><strong><u>\u306b\u3088\u308b\u627f\u7d99\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5bfe\u8c61\u5916<\/u><\/strong>\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u3001<\/span>\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u304c\u514d\u9664\u3082\u3057\u304f\u306f\u7d0d\u7a0e\u306b\u7336\u4e88\u304c\u8a2d\u3051\u3089\u308c\u308b\u7279\u4f8b\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u58f2\u8cb7\u306b\u3088\u308b\u627f\u7d99\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 id=\"04trj8hqoo97alr1bd815ut\">4-4.\u7a0e\u52d9\u7f72\u304b\u3089\u554f\u984c\u70b9\u3092\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><strong><u>\u7bc0\u7a0e\u3060\u3051<\/u><\/strong><u>\u3092\u76ee\u7684\u306b\u3057\u305f\u6301\u682a\u4f1a\u793e\u306f\u3001\u8ffd\u5fb4\u8ab2\u7a0e<\/u>\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7bc0\u7a0e\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u305f\u6301\u682a\u4f1a\u793e\u306e\u8a2d\u7acb\u306f\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u6c42\u3081\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u6301\u682a\u4f1a\u793e\u8a2d\u7acb\u306e\u969b\u306f\u3001\u682a\u5f0f\u5206\u6563\u306e\u9632\u6b62\u306a\u3069\u3001\u5408\u7406\u7684\u306a\u7406\u7531\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u4e8b\u3082\u91cd\u8981\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3067\u306f\u3001\u7d04100\u540d\u3067\u69cb\u6210\u3055\u308c\u305f\u4e8b\u696d\u627f\u7d99\u5c02\u9580\u30c1\u30fc\u30e0\u3092\u7d44\u7e54\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u30ce\u30a6\u30cf\u30a6\u3068\u9ad8\u3044\u5c02\u9580\u6027\u3067\u5b9f\u65bd\u3057\u305f<strong>\u5e74\u9593<\/strong><strong>1,000\u4ef6\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4<\/strong>\u306f\u3001\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u3067\u3059\u3002<br \/>\n\u4e8b\u696d\u627f\u7d99\u4fe1\u8a17\u3092\u3054\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/legal_person\/succession\/\" target=\"_blank\" rel=\"noopener\"><strong>\u4e8b\u696d\u627f\u7d99\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff5c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a><\/p>\n<h2 id=\"eqhfunx7ykijur0b1zj3f\">\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u6301\u682a\u4f1a\u793e\u5229\u7528\u306e\u624b\u9806\u3068\u3001\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p>\u3082\u3046\u4e00\u5ea6\u3001\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25cf\u6301\u682a\u4f1a\u793e\u306e\u4ed5\u7d44\u307f\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/jh64fp0tht8-1734252061-1734252166.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u5f8c\u7d99\u8005\u3092\u51fa\u8cc7\u8005\u3068\u3059\u308b\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u4e8b\u696d\u3092\u884c\u3046\u65e2\u5b58\u4f1a\u793e\u3067\u3042\u308b\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308a\u3001\u5b50\u4f1a\u793e\u5316\u3059\u308b\u3053\u3068\u3067\u7d4c\u55b6\u6a29\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6301\u682a\u4f1a\u793e\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u3001\u5148\u4ee3\u306e\u7d4c\u55b6\u8005\u304b\u3089\u5b50\u4f1a\u793e\u3068\u306a\u308b\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308a\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u308a\u3001\u6301\u682a\u4f1a\u793e\u306f\u914d\u5f53\u91d1\u3092\u5f97\u3066\u3001\u4e8b\u696d\u306e\u904b\u55b6\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u91d1\u878d\u6a5f\u95a2\u3078\u878d\u8cc7\u306e\u8fd4\u6e08\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u5148\u4ee3\u7d4c\u55b6\u8005\u306f\u3001\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u3068\u3057\u3066\u73fe\u91d1\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25cf\u4e8b\u696d\u627f\u7d99\u306b\u6301\u682a\u4f1a\u793e\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u30014\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u682a\u5f0f\u306e\u5206\u6563\u3092\u9632\u6b62\u3067\u304d\u308b<\/p>\n<\/li>\n<li>\n<p>\u5148\u4ee3\u7d4c\u55b6\u8005\u304c\u8b72\u6e21\u76ca\u3092\u5f97\u3089\u308c\u308b<\/p>\n<\/li>\n<li>\n<p>\u7bc0\u7a0e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<\/li>\n<li>\n<p>\u6cd5\u4eba\u5316\u306b\u3088\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u25cf\u6301\u682a\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u306f\u30013\u3064\u306e\u624b\u9806\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u5f8c\u7d99\u8005\u304c\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb<\/p>\n<\/li>\n<li>\n<p>\u682a\u5f0f\u3092\u8cb7\u3044\u53d7\u3051\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8abf\u9054<\/p>\n<\/li>\n<li>\n<p>\u5148\u4ee3\u7d4c\u55b6\u8005\u304b\u3089\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u25cf\u4e8b\u696d\u627f\u7d99\u306b\u6301\u682a\u4f1a\u793e\u3092\u7528\u3044\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306f\u30014\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention 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