{"id":167,"date":"2024-09-04T00:00:00","date_gmt":"2024-09-03T15:00:00","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/joint-ownership-subdivision"},"modified":"2025-04-24T12:37:39","modified_gmt":"2025-04-24T03:37:39","slug":"joint-ownership-subdivision","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/joint-ownership-subdivision","title":{"rendered":"\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3057\u3088\u3046\uff01\u624b\u9806\u3084\u8cbb\u7528\u3001\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p><\/p>\r\n<p>\u3042\u306a\u305f\u304c\u304a\u6301\u3061\u306e\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3067\u304d\u308b\u306e\u304b\u3069\u3046\u304b\u3001\u304a\u60a9\u307f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u300c\u5206\u7b46\u300d\u3068\u306f\u300c\u767b\u8a18\u7c3f\u4e0a\u3001\u4e00\u3064\u306e\u571f\u5730\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u308b\u571f\u5730\u3092\u3001\u8907\u6570\u500b\u306e\u571f\u5730\u306b\u5206\u3051\u3066\u767b\u8a18\u3092\u3059\u308b\u3053\u3068\u300d\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u307e\u305f\u3001\u5171\u6709\u540d\u7fa9\u306e\u4e00\u3064\u306e\u571f\u5730\u3092\u8907\u6570\u500b\u306b\u5206\u7b46\u3057\u305f\u4e0a\u3067\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u306e\u4e00\u3064\u3072\u3068\u3064\u3092\u5171\u6709\u8005\u4e00\u4eba\u3072\u3068\u308a\u304c\u5358\u72ec\u6240\u6709\u3059\u308b\u5f62\u3067\u5206\u3051\u308b\uff08\u4f8b\u3048\u3070\u3001A\u3055\u3093\u30fbB\u3055\u3093\u30fbC\u3055\u3093\u306e3\u4eba\u304c\u5927\u304d\u306a\u571f\u5730\u3092\u4e00\u3064\u5171\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u571f\u5730\u3092\u571f\u5730\u2460\u30fb\u571f\u5730\u2461\u30fb\u571f\u5730\u2462\u306e3\u3064\u306e\u571f\u5730\u306b\u5206\u7b46\u3057\u3066\u3001A\u3055\u3093\u304c\u571f\u5730\u2460\u3092\u5358\u72ec\u6240\u6709\u3001B\u3055\u3093\u304c\u571f\u5730\u2461\u3092\u5358\u72ec\u6240\u6709\u3001C\u3055\u3093\u304c\u571f\u5730\u2462\u3092\u5358\u72ec\u6240\u6709\u3059\u308b\uff09\u3053\u3068\u304c\u3057\u3070\u3057\u3070\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u300c\u5206\u7b46\u3057\u305f\u5f8c\u306e\u571f\u5730\u3092\u5358\u72ec\u6240\u6709\u306b\u3059\u308b\u300d\u3053\u3068\u3082\u542b\u3081\u3066\u300c\u5206\u7b46\u300d\u3068\u8a00\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u300c\u5206\u7b46\u3057\u305f\u5f8c\u306e\u571f\u5730\u3092\u5358\u72ec\u6240\u6709\u306b\u3059\u308b\u300d\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u5206\u7b46\u3059\u308c\u3070\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u3054\u3068\u306b\u7570\u306a\u308b\u7528\u9014\u3067\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u571f\u5730\u306e\u5206\u7b46\u304c\u3067\u304d\u308c\u3070\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u3092\u5171\u6709\u8005\u5404\u4eba\u306e\u5358\u72ec\u6240\u6709\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3059\u308b\u3068\u3044\u3046\u63d0\u6848\u3082\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u305d\u3053\u3067\u3001\u3042\u306a\u305f\u306e\u73fe\u5728\u306e\u72b6\u6cc1\u3067\u306f\u5206\u7b46\u3067\u304d\u308b\u306e\u304b\u3001\u5206\u7b46\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u306e\u304b\u304c\u5206\u304b\u308b\u5185\u5bb9\u3092\u3054\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u5206\u7b46\u306b\u304b\u304b\u308b\u5177\u4f53\u7684\u306a\u624b\u9806\u3084\u8cbb\u7528\u3082\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5206\u7b46\u306b\u6311\u3080\u30cf\u30fc\u30c9\u30eb\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u8a18\u4e8b\u3092\u8aad\u3080\u3053\u3068\u3067\u3001\u5b9f\u969b\u306b\u5206\u7b46\u304c\u5fc5\u8981\u306a\u306e\u304b\u3092\u898b\u5206\u3051\u3089\u308c\u3066\u3001\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3067\u304d\u308b\u3088\u3046\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3092\u3001\u3042\u306a\u305f\u304c\u67d4\u8edf\u306a\u571f\u5730\u306e\u5229\u6d3b\u7528\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u305f\u3081\u306e\u4e00\u52a9\u3068\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">1.\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3067\u5206\u7b46\u304c\u3067\u304d\u308b\u6761\u4ef6<\/h2>\r\n<p>\r\n<\/p>\r\n<p>\u5206\u7b46\u3092\u3059\u308c\u3070\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u3054\u3068\u306b\u7570\u306a\u308b\u7528\u9014\u3067\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u571f\u5730\u306e\u5206\u7b46\u304c\u3067\u304d\u308c\u3070\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u3092\u5171\u6709\u8005\u5404\u4eba\u306e\u5358\u72ec\u6240\u6709\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3059\u308b\u3068\u3044\u3046\u63d0\u6848\u3082\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5206\u7b46\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u5927\u304d\u3044\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3068\u5206\u7b46\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3042\u306a\u305f\u306e\u74b0\u5883\u304c\u3053\u308c\u304b\u3089\u8ff0\u3079\u308b\u6761\u4ef6\u3092\u6e80\u305f\u3059\u306e\u3067\u3042\u308c\u3070\u3001\u5206\u7b46\u3092\u305c\u3072\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">1-1.\u5171\u6709\u6301\u5206\u306e\u904e\u534a\u6570\u306e\u5171\u6709\u8005\u306e\u540c\u610f\u304c\u3042\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>2023\u5e744\u67081\u65e5\u306b\u6c11\u6cd5\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5171\u6709\u571f\u5730\u306e\u5206\u7b46\u767b\u8a18\u306e\u6761\u4ef6\u304c\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012024\u5e74\u73fe\u5728\u3067\u306f\u3001\u5171\u6709\u8005\u904e\u534a\u6570\u306e\u7533\u8acb\u66f8\u3092\u6cd5\u52d9\u5c40\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u5909\u66f4\u767b\u8a18\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002 \u3064\u307e\u308a\u6539\u6b63\u524d\u306f\u5206\u7b46\u4e0d\u53ef\u80fd\u3060\u3063\u305f\u300e\u6240\u5728\u304c\u4e0d\u660e\u306a\u5171\u6709\u8005\u304c\u3044\u308b\u5834\u5408\u300f\u3084\u3001\u300e\u4e00\u90e8\u306e\u5171\u6709\u8005\u306b\u53cd\u5bfe\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u300f\u306a\u3069\u3001\u300e\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u300f\u3067\u3042\u3063\u3066\u3082\u3001\u73fe\u5728\u3067\u306f\u5206\u7b46\u53ef\u80fd\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">1-2.\u5206\u7b46\u53ef\u80fd\u306a\u6700\u4f4e\u9762\u7a4d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u5206\u7b46\u5f8c\u306e\u571f\u5730\u306e\u9762\u7a4d\u304c0.01\u33a1\u672a\u6e80\u306b\u306a\u308b\u5206\u7b46\u306f\u3001\u5b9f\u52d9\u4e0a\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u306f\u300c\u5206\u7b46\u6700\u4f4e\u9762\u7a4d\u300d\u306e\u5b9a\u3081\u304c\u3042\u308b\u3068\u3053\u308d\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u3055\u3089\u306b\u3001\u666f\u89b3\u4fdd\u8b77\u306e\u6761\u4f8b\u304c\u3042\u308b\u5730\u57df\u306a\u3069\u3067\u306f\u3001\u5efa\u7bc9\u7269\u3092\u5efa\u8a2d\u3067\u304d\u308b\u6700\u4f4e\u6577\u5730\u9762\u7a4d\u3068\u3057\u3066\u3001\u5efa\u7bc9\u57fa\u6e96\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u6700\u4f4e\u9650\u5ea6\u3088\u308a\u3082\u5e83\u3044\u571f\u5730\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u305b\u3063\u304b\u304f\u5206\u7b46\u304c\u3067\u304d\u3066\u3082\u3001\u5206\u7b46\u3057\u305f\u571f\u5730\u306b\u5efa\u7bc9\u7269\u304c\u5efa\u3066\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002 \u3054\u81ea\u8eab\u306e\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u304c\u5b58\u5728\u3059\u308b\u5730\u57df\u306b\u3064\u3044\u3066\u3001\u5206\u7b46\u306b\u95a2\u3059\u308b\u6761\u4ef6\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3001\u5f79\u5834\u306a\u3069\u3067\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">1-3.\u96a3\u5730\u306e\u6240\u6709\u8005\u306e\u5354\u529b\u304c\u5f97\u3089\u308c\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u5206\u7b46\u3059\u308b\u306b\u306f\u571f\u5730\u306e\u5883\u754c\u3092\u78ba\u5b9a\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u96a3\u5730\u3068\u306e\u5883\u754c\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u539f\u5247\u3001\u96a3\u5730\u306e\u6240\u6709\u8005\u306e\u7acb\u3061\u4f1a\u3044\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u96a3\u5730\u306e\u6240\u6709\u8005\u3068\u9023\u7d61\u304c\u3064\u304b\u306a\u3044\u5834\u5408\u3084\u3001\u96a3\u5730\u306e\u6240\u6709\u8005\u304c\u7acb\u3061\u4f1a\u3044\u306b\u6765\u3089\u308c\u306a\u3044\u5834\u5408\u306a\u3069\u3067\u3082\u5206\u7b46\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u96a3\u5730\u306b\u8ab0\u3082\u4f4f\u3093\u3067\u3044\u306a\u3044\u3001\u624b\u5165\u308c\u304c\u3042\u307e\u308a\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">2.\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">2-1.\u5171\u6709\u95a2\u4fc2\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u306b\u7e4b\u304c\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306f\u3001\u7ba1\u7406\u3084\u51e6\u5206\u306a\u3069\u3092\u884c\u3046\u969b\u306b\u3001\u4ed6\u306e\u5171\u6709\u8005\u3068\u8a71\u3057\u5408\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u7b46\u3057\u305f\u571f\u5730\u3092\u5171\u6709\u8005\u5404\u4eba\u306e\u5358\u72ec\u6240\u6709\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5171\u6709\u95a2\u4fc2\u3092\u89e3\u6d88\u3067\u304d\u308b\u3068\u3001\u305d\u306e\u624b\u9593\u304c\u306a\u304f\u306a\u308a\u3001\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5229\u6d3b\u7528\u3057\u305f\u3044\u65b9\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">2-2.\uff08\u5206\u7b46\u5f8c\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3057\u305f\u5834\u5408\uff09\u9069\u6b63\u306a\u5e02\u5834\u4fa1\u683c\u3067\u58f2\u308c\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u4fa1\u683c\u306f\u3001\u571f\u5730\u306e\u672c\u6765\u306e\u4fa1\u5024\u306e\u534a\u984d\u304c\u76f8\u5834\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5171\u6709\u6301\u5206\u3060\u3051\u3092\u53d6\u5f97\u3057\u3066\u3082\u4ed6\u306e\u5171\u6709\u8005\u3068\u8a71\u3057\u5408\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u81ea\u7531\u306b\u6d3b\u7528\u3067\u304d\u305a\u3001\u9700\u8981\u304c\u5c11\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u3057\u304b\u3057\u3001\u5206\u7b46\u5f8c\u306b\u5358\u72ec\u6240\u6709\u306b\u3057\u305f\u571f\u5730\u3067\u3042\u308c\u3070\u3001\u571f\u5730\u672c\u6765\u306e\u4fa1\u5024\u306e\u307e\u307e\u3067\u58f2\u5374\u3067\u304d\u307e\u3059\u3002 \u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u3044\u3068\u304d\u306f\u5206\u7b46\u3057\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u3092\u5358\u72ec\u540d\u7fa9\u3068\u3057\u305f\u5f8c\u306b\u58f2\u5374\u3059\u308b\u65b9\u304c\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">2-3.\uff08\u5206\u7b46\u5f8c\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3057\u305f\u5834\u5408\uff09\u81ea\u7531\u306b\u571f\u5730\u306e\u6d3b\u7528\u304c\u3067\u304d\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u3092\u5206\u7b46\u3057\u3066\u5358\u72ec\u6240\u6709\u306b\u3057\u305f\u5834\u5408\u30012-2\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u58f2\u5374\u304c\u3067\u304d\u308b\u4ed6\u306b\u3082\u3001\u5206\u7b46\u3057\u305f\u5f8c\u306e\u571f\u5730\u4e0a\u306b\u5efa\u7269\u3092\u4f5c\u3063\u3066\u8cc3\u8cb8\u4f4f\u5b85\u306b\u3057\u305f\u308a\u3001\u571f\u5730\u81ea\u4f53\u3092\u501f\u5730\u306b\u3057\u305f\u308a\u3068\u3001\u5171\u6709\u72b6\u614b\u3067\u5171\u6709\u8005\u306e\u5408\u610f\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u3068\u9055\u3063\u3066\u3001\u5358\u72ec\u6240\u6709\u8005\u3060\u3051\u306e\u5224\u65ad\u3067\u81ea\u7531\u306a\u5229\u6d3b\u7528\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">3.\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">3-1.\u540c\u610f\u3092\u5f97\u308b\u306e\u306b\u624b\u9593\u304c\u304b\u304b\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>1-1\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3057\u305f\u3044\u5834\u5408\u3001\u5171\u6709\u8005\u306e\u904e\u534a\u6570\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u4ee5\u524d\u3068\u6bd4\u3079\u308b\u3068\u697d\u306b\u306a\u3063\u3066\u306f\u3044\u307e\u3059\u304c\u3001\u3084\u306f\u308a\u624b\u9593\u306a\u3053\u3068\u306b\u306f\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002 \u3055\u3089\u306b1-3\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u5206\u7b46\u306b\u306f\u96a3\u5730\u306e\u6240\u6709\u8005\u306e\u7acb\u3061\u4f1a\u3044\u304c\u539f\u5247\u5fc5\u8981\u3067\u3059\u3002\u96a3\u5730\u306e\u6240\u6709\u8005\u3068\u9023\u7d61\u3092\u53d6\u308b\u306e\u3082\u3001\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">3-2.\u5206\u7b46\u65b9\u6cd5\u3092\u8aa4\u308b\u3068\u4fa1\u5024\u304c\u843d\u3061\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u306e\u8cc7\u7523\u4fa1\u5024\u306f\u3001\u571f\u5730\u3068\u3057\u3066\u306e\u9700\u8981\u3084\u4eba\u6c17\u306b\u3082\u95a2\u308f\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u5730\u76ee(\u571f\u5730\u306e\u7528\u9014)\u306e\u307b\u304b\u3001\u571f\u5730\u306e\u5f62\u72b6\u3084\u50be\u659c\u3001\u9ad8\u4f4e\u5dee\u3001\u65e5\u5f53\u305f\u308a\u306a\u3069\u306b\u3088\u3063\u3066\u3082\u8cc7\u7523\u4fa1\u5024\u306f\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u8cc7\u7523\u4fa1\u5024\u3092\u6c7a\u5b9a\u3065\u3051\u308b\u300c\u4e0d\u52d5\u7523\u8a55\u4fa1\u984d\u300d\u3068\u3001\u5b9f\u969b\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u7570\u306a\u308b\u5834\u5408\u3082\u591a\u3044\u3067\u3059\u3002 \u307e\u305f\u30011-2\u3067\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u5206\u7b46\u3057\u305f\u571f\u5730\u306b\u5efa\u7bc9\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5206\u7b46\u5f8c\u306e\u9762\u7a4d\u3084\u5f62\u72b6\u306b\u3088\u3063\u3066\u306f\u8cc7\u7523\u4fa1\u5024\u304c\u843d\u3061\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">3-3.\u5206\u7b46\u306b\u3088\u308a\u66f4\u5730\u306e\u307f\u306e\u571f\u5730\u3092\u6240\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u4e0a\u304c\u308b<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u306f\u3001\u4f4f\u5c45\u304c\u5efa\u7bc9\u3055\u308c\u3066\u3044\u308b\u3068\u6e1b\u984d\u3055\u308c\u308b\u3068\u3044\u3046\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7279\u4f8b\u306b\u3088\u3063\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f1\/3\u304b\u30891\/6\u7a0b\u5ea6\u306b\u6e1b\u984d\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u304c\u66f4\u5730\u306e\u307f\u3067\u3042\u308b\u3068\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u6e1b\u3089\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u5206\u7b46\u306e\u969b\u306b\u5341\u5206\u8003\u616e\u3057\u3066\u304a\u304d\u305f\u3044\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">4.\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306e\u5206\u7b46\u306b\u304b\u304b\u308b\u8cbb\u75283\u7a2e<\/h2>\r\n<p>\r\n<\/p>\r\n<p>\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u30663\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u8cbb\u7528\u306e\u5408\u8a08\u91d1\u984d\u306f\u3001\u304a\u304a\u3088\u305d\u6570\u5341\u4e07\u5186\u304b\u3089\u6570\u767e\u4e07\u5186\u3067\u3059\u3002\u5b9f\u65bd\u3059\u308b\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u91d1\u984d\u306f\u5909\u308f\u308a\u3001\u4e00\u6982\u306b\u306f\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u3054\u81ea\u8eab\u306e\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u304b\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u4e0b\u306e\u4e00\u89a7\u8868\u3067\u8cbb\u7528\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/joint-ownership-subdivision_02.fw-min-1024x951.png\" alt=\"\" class=\"wp-image-3424\" \/><\/figure>\r\n<p>\r\n<\/p>\r\n<p>\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u5185\u5bb9\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">4-1. \u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u4f9d\u983c\u3059\u308b\u8cbb\u7528<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u3092\u5206\u7b46\u3059\u308b\u969b\u306b\u306f\u3001\u307e\u305a\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u4f9d\u983c\u306f\u5fc5\u9808\u3067\u3059\u3002\u5206\u7b46\u306b\u304a\u3051\u308b\u307b\u3068\u3093\u3069\u306e\u5f79\u5272\u3092\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u304c\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002 \u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306e\u884c\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u306f5\u7ae0\u3067\u8a73\u3057\u304f\u8a18\u3057\u307e\u3059\u304c\u3001\u4e3b\u306b\u306f\u571f\u5730\u306b\u3064\u3044\u3066\u306e\u8cc7\u6599\u3092\u96c6\u3081\u3001\u73fe\u5730\u8abf\u67fb\u53ca\u3073\u73fe\u6cc1\u6e2c\u91cf\u3092\u5b9f\u65bd\u3001\u5883\u754c\u78ba\u8a8d\u3068\u5883\u754c\u6a19\u306e\u8a2d\u7f6e\u3092\u884c\u3063\u305f\u5f8c\u3001\u5730\u7a4d\u6e2c\u91cf\u56f3\u3068\u547c\u3070\u308c\u308b\u56f3\u9762\u3092\u4f5c\u6210\u3057\u3066\u7533\u8acb\u66f8\u3068\u4e00\u7dd2\u306b\u767b\u8a18\u6240\u3078\u63d0\u51fa\u30fb\u7533\u8acb\u3059\u308b\u307e\u3067\u3092\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/joint-ownership-subdivision_03.fw-min.png\" alt=\"\" class=\"wp-image-3425 aligncenter\" \/><\/figure>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3078\u306e\u5831\u916c\u91d1\u984d\u306f\u3001\u571f\u5730\u306e\u5e83\u3055\u3084\u3001\u5206\u7b46\u306e\u5404\u5de5\u7a0b\u3092\u7701\u3051\u308b\u30b1\u30fc\u30b9\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002 \u76f8\u5834\u306f\u6570\u5341\u4e07\u5186\u304b\u3089100\u4e07\u5186\u7a0b\u5ea6\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3078\u306e\u4f9d\u983c\u306e\u969b\u306b\u3001\u898b\u7a4d\u3082\u308a\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n\t<li>\u6e2c\u91cf\u8cbb\uff1a10\u4e07\u5186\u4ee5\u4e0a<\/li>\r\n\r\n\r\n\t<li>\u5883\u754c\u6a19\u306e\u8a2d\u7f6e\u8cbb\uff1a10\u4e07\u5186\u4ee5\u4e0a<\/li>\r\n\r\n\r\n\t<li>\u571f\u5730\u5206\u7b46\u767b\u8a18\u7533\u8acb\u8cbb\u7528\uff1a5\u4e07\u5186\u7a0b\u5ea6<\/li>\r\n\r\n\r\n\t<li>\u7b46\u754c\u78ba\u8a8d\u66f8\u306e\u4f5c\u6210\u8cbb\uff1a10\u4e07\u5186\u7a0b\u5ea6<\/li>\r\n\r\n\r\n\t<li>\u5b98\u6c11\u5883\u754c\u78ba\u5b9a\u56f3\u306e\u4f5c\u6210\u8cbb\uff1a10\u4e07\u5186\u7a0b\u5ea6<\/li>\r\n<\/ul>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">4-2. \u767b\u9332\u514d\u8a31\u7a0e\u306e\u8cbb\u7528<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u5206\u7b46\u767b\u8a18\u306e\u969b\u3001\u4e0d\u52d5\u7523\u767b\u8a18\u7c3f\u3092\u5909\u66f4\u3059\u308b\u7a0e\u91d1\u3068\u3057\u3066\u5fc5\u8981\u306a\u8cbb\u7528\u3067\u3059\u3002\u5206\u7b46\u3059\u308b\u3068\u304d\u306b\u5b9f\u8cbb\u3068\u3057\u3066\u3001\u767b\u9332\u514d\u8a31\u7a0e\u304c\u300c\u5206\u7b46\u5f8c\u306e\u571f\u5730\u306e\u6570\u00d71,000\u5186\u300d\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">4-3.\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u8cbb\u7528<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u3059\u308b\u969b\u306f\u3001\u5206\u7b46\u5f8c\u306b\u5171\u6709\u540d\u7fa9\u3092\u5358\u72ec\u540d\u7fa9\u3078\u5909\u66f4\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u5206\u7b46\u5f8c\u306e\u571f\u5730\u3092\u5358\u72ec\u540d\u7fa9\u306b\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001\u6570\u4e07\u5186\u301c\u6570\u5341\u4e07\u5186\u7a0b\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002\u5185\u8a33\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n\t<li>\u767b\u9332\u514d\u8a31\u7a0e\uff1a\u571f\u5730\u306e\u4fa1\u683c\u306e4\/1,000<\/li>\r\n\r\n\r\n\t<li>\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\uff1a5\u4e07\u5186\u7a0b\u5ea6<\/li>\r\n<\/ul>\r\n<p>\r\n<\/p>\r\n<p>\u4e0a\u8a18\u306e\u307b\u304b\u3001\u5fc5\u8981\u66f8\u985e\u306e\u53d6\u5f97\u8cbb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">5.\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306e\u5206\u7b46\u306b\u5fc5\u8981\u306a\u5177\u4f53\u7684\u624b\u9806<\/h2>\r\n<p>\r\n<\/p>\r\n<p>\u305d\u308c\u3067\u306f\u3001\u5206\u7b46\u306b\u5fc5\u8981\u306a\u624b\u9806\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002 \u5168\u3066\u306e\u5de5\u7a0b\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u306b\u304b\u304b\u308b\u671f\u9593\u306f\u3001\u571f\u5730\u306e\u6e2c\u91cf\u3084\u624b\u7d9a\u304d\u306a\u3069\u3092\u542b\u3081\u30662\u9031\u9593\u301c\u534a\u5e74\u7a0b\u5ea6\u306f\u304b\u304b\u308a\u307e\u3059\u3002\u671f\u9593\u306e\u9577\u3055\u306f\u300e\u571f\u5730\u306e\u5883\u754c\u7dda\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u6e2c\u91cf\u300f\u304c\u6e08\u3093\u3067\u3044\u308b\u304b\u5426\u304b\u306b\u5927\u304d\u304f\u5f71\u97ff\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/joint-ownership-subdivision_04.fw-min.png\" alt=\"\" class=\"wp-image-3426 aligncenter\" style=\"width: 840px; height: auto;\" \/><\/figure>\r\n<p>\r\n<\/p>\r\n<p>\u624b\u9806\u306e\u4e2d\u3067\u3042\u306a\u305f\u304c\u884c\u3046\u3079\u304d\u3053\u3068\u306f\u3001\u4e3b\u306b5-1\u30685-2\u30685-4\u3067\u3059\u3002\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u4f9d\u983c\u3057\u3001\u571f\u5730\u306e\u73fe\u72b6\u3068\u5883\u754c\u3092\u78ba\u8a8d\u3057\u3066\u3001\u571f\u5730\u306b\u5883\u754c\u6a19\u3092\u8a2d\u7f6e\u3059\u308b\u969b\u306b\u7acb\u3061\u4f1a\u3046\u307e\u3067\u304c\u3001\u3042\u306a\u305f\u306e\u3059\u3079\u304d\u3053\u3068\u3067\u3059\u3002<br \/>\r\n\u305d\u308c\u4ee5\u5916\u306f\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u53ca\u3073\u53f8\u6cd5\u66f8\u58eb\u306b\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002 \u5177\u4f53\u7684\u306a\u624b\u9806\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">5-1.\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u76f8\u8ac7<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u307e\u305a\u306f\u5730\u57df\u306e\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3092\u63a2\u3057\u3001\u4f9d\u983c\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u5206\u7b46\u306f\u59cb\u307e\u308a\u307e\u3059\u30024-1\u3067\u8ff0\u3079\u305f\u901a\u308a\u3001\u5206\u7b46\u306b\u304a\u3044\u3066\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306e\u5f79\u5272\u306f\u975e\u5e38\u306b\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u614e\u91cd\u306b\u63a2\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u6700\u5bc4\u308a\u306e\u90fd\u9053\u5e9c\u770c\u306e<a href=\"https:\/\/www.chosashi.or.jp\/consulting\/\">\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u4f1a\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/a>\u304b\u3089\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3092\u63a2\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u767b\u9332\u514d\u8a31\u7a0e(\u3069\u306e\u4e8b\u52d9\u6240\u304c\u884c\u3063\u3066\u3082\u672c\u6765\u306f\u4e00\u5b9a\u984d\u3068\u306a\u308b\u3001\u5206\u7b46\u767b\u8a18\u306b\u304b\u304b\u308b\u7a0e\u91d1)\u306e\u6c34\u5897\u3057\u3084\u3054\u307e\u304b\u3057\u306e\u306a\u3044\u898b\u7a4d\u66f8\u3092\u3001\u304d\u3061\u3093\u3068\u898b\u305b\u3066\u304f\u308c\u308b\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3092\u9078\u3076\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u767b\u8a18\u306b\u95a2\u3059\u308b\u66f8\u7c4d\u3092\u51fa\u7248\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5b9f\u7e3e\u306e\u3042\u308b\u4e8b\u52d9\u6240\u3092\u9078\u3076\u3053\u3068\u3067\u3001\u640d\u3092\u3057\u306a\u3044\u5206\u7b46\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u91d1\u878d\u6a5f\u95a2\u3084\u4f4f\u5b85\u30e1\u30fc\u30ab\u30fc\u3001\u4e0d\u52d5\u7523\u4ef2\u4ecb\u696d\u8005\u306a\u3069\u304b\u3089\u306e\u7d39\u4ecb\u306b\u3088\u308b\u3001\u300c\u6307\u5b9a\u300d\u3055\u308c\u305f\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3068\u306a\u308b\u3068\u4ef2\u4ecb\u6599\u304c\u9ad8\u984d\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u308b\u3079\u304f\u3054\u81ea\u8eab\u3067\u4f9d\u983c\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">5-2.\u767b\u8a18\u7c3f\u4e0a\u306e\u5883\u754c\u3068\u571f\u5730\u306e\u73fe\u72b6\u3092\u78ba\u8a8d(\u304a\u304a\u3080\u306d\u4ee3\u884c\u53ef\u80fd)<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u304b\u3089\u5883\u754c\u304c\u660e\u78ba\u3067\u306a\u3044\u3068\u3044\u3046\u77e5\u3089\u305b\u304c\u3042\u3063\u305f\u3089\u3001\u5171\u6709\u8005\u5168\u54e1\u3001\u3082\u3057\u304f\u306f\u4ee3\u8868\u8005\u3068\u96a3\u5730\u6240\u6709\u8005\u306e\u7acb\u3061\u4f1a\u3044\u306e\u3082\u3068\u3001\u5883\u754c\u3092\u6c7a\u5b9a\u3059\u308b\u624b\u7d9a\u304d\u306b\u79fb\u884c\u3057\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u5148\u5c0e\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">5-3.\u5206\u7b46\u6848\u3092\u4f5c\u6210(\u4ee3\u884c\u53ef\u80fd)<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u3001\u5f79\u6240\u3084\u96a3\u5730\u6240\u6709\u8005\u306b\u5bfe\u3059\u308b\u8aac\u660e\u8cc7\u6599\u3068\u3057\u3066\u4f7f\u3046\u5206\u7b46\u6848\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306f\u73fe\u5730\u3067\u306e\u8abf\u67fb\u3092\u3057\u305f\u4e0a\u3067\u3001\u8cc7\u6599\u3068\u73fe\u6cc1\u3092\u793a\u3057\u5408\u308f\u305b\u3066\u3001\u65b0\u305f\u306b\u5883\u754c\u3068\u3059\u308b\u4f4d\u7f6e\u3092\u8a08\u7b97\u3057\u6e2c\u91cf\u3092\u884c\u3044\u307e\u3059\u3002\u571f\u5730\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u4e0b\u3052\u306a\u3044\u3088\u3046\u306b\u5207\u308a\u5206\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u91cd\u8981\u306a\u5de5\u7a0b\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">5-4.\u571f\u5730\u306b\u5883\u754c\u6a19\u3092\u8a2d\u7f6e<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u6b21\u306b\u3001\u5883\u754c\u306e\u76ee\u5370\u3068\u306a\u308b\u300c\u5883\u754c\u6a19\u300d\u3092\u73fe\u5730\u306b\u8a2d\u7f6e\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u305d\u306e\u969b\u306f\u5171\u6709\u8005\u306e\u7acb\u3061\u4f1a\u3044\u3084\u3001\u96a3\u5730\u306e\u6240\u6709\u8005\u3078\u306e\u8a31\u53ef\u3092\u53d6\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u5883\u754c\u6a19\u3068\u306f\u901a\u5e38\u3001\u5883\u754c\u306e\u5404\u6298\u308c\u70b9\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u3001\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u3084\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u306a\u3069\u3067\u4f5c\u3089\u308c\u305f\u76ee\u5370\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/joint-ownership-subdivision_05.fw-min.png\" alt=\"\" class=\"wp-image-3427 aligncenter\" style=\"width: 840px; height: auto;\" \/><\/figure>\r\n<p>\r\n<\/p>\r\n<p>\u5883\u754c\u6a19\u3092\u8a2d\u7f6e\u3059\u308b\u969b\u306b\u306f\u3001\u5206\u7b46\u6848\u306b\u554f\u984c\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u5f79\u6240\u3084\u96a3\u5730\u6240\u6709\u8005\u306b\u6539\u3081\u3066\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u304b\u3089\u5206\u7b46\u6848\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u96a3\u5730\u306e\u6240\u6709\u8005\u304b\u3089\u7f72\u540d\u3068\u62bc\u5370\u3092\u3082\u3089\u3044\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u5883\u754c\u6a19\u3092\u8a2d\u7f6e\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u5168\u5de5\u7a0b\u3092\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u304c\u5148\u5c0e\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u96e3\u3057\u3044\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">5-5.\u571f\u5730\u5206\u7b46\u767b\u8a18\u3092\u7533\u8acb(\u4ee3\u884c\u53ef\u80fd)<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u304c\u3001<\/p>\r\n<p>\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n\t<li>\u767b\u8a18\u7533\u8acb\u66f8<\/li>\r\n\r\n\r\n\t<li>\u5883\u754c\u306e\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\uff08\u5883\u754c\u78ba\u8a8d\u66f8\u3084\u9053\u8def\u5883\u754c\u78ba\u5b9a\u8a3c\u660e\u66f8\u306a\u3069\uff09<\/li>\r\n\r\n\r\n\t<li>\u5730\u7a4d\u6e2c\u91cf\u56f3<\/li>\r\n\r\n\r\n\t<li>\u73fe\u5730\u6848\u5185\u56f3<\/li>\r\n<\/ul>\r\n<p>\r\n<\/p>\r\n<p>\u3092\u7528\u610f\u3057\u3001\u767b\u8a18\u6240\u3078\u7533\u8acb\u3057\u307e\u3059\u3002\u53d7\u7406\u3055\u308c\u308b\u3068\u3001\u5206\u7b46\u306f\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">5-6.\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u7533\u8acb(\u4ee3\u884c\u53ef\u80fd)<\/h3>\r\n<p>\r\n<\/p>\r\n<p>4-3\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u571f\u5730\u3092\u5206\u7b46\u3057\u305f\u3060\u3051\u3067\u306f\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306f\u5358\u72ec\u540d\u7fa9\u306b\u5207\u308a\u66ff\u308f\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u305e\u308c\u306e\u5206\u7b46\u5f8c\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u4ee5\u524d\u3068\u540c\u3058\u6301\u5206\u3067\u306e\u5171\u6709\u72b6\u614b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5358\u72ec\u540d\u7fa9\u306b\u3059\u308b\u5834\u5408\u3001\u5171\u6709\u6301\u5206\u3092\u4ea4\u63db\u3059\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u7533\u8acb\u3057\u3066\u304f\u3060\u3055\u3044\u3002 \u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306b\u95a2\u3057\u3066\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/joint-ownership-subdivision_06.fw-min.png\" alt=\"\" class=\"wp-image-3428 aligncenter\" \/><\/figure>\r\n<p>\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">6.\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u89e3\u6d88\u6cd5\uff01<\/h2>\r\n<p>\r\n<\/p>\r\n<p>\u5206\u7b46\u304c\u3067\u304d\u308b\u5834\u5408\u3067\u3082\u3067\u304d\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u571f\u5730\u306e\u5171\u6709\u540d\u7fa9\u72b6\u614b\u306f\u89e3\u6d88\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u76f8\u7d9a\u306e\u969b\u306b\u5171\u6709\u8005\u304c\u5897\u3048\u305f\u308a\u3001\u571f\u5730\u3092\u5229\u6d3b\u7528\u3057\u305f\u3044\u969b\u306b\u540c\u610f\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u308a\u3001\u571f\u5730\u306e\u8cc7\u7523\u4fa1\u5024\u304c\u843d\u3061\u305f\u308a\u3068\u3001\u6700\u7d42\u7684\u306b\u306f\u30c8\u30e9\u30d6\u30eb\u3092\u62db\u304d\u304b\u306d\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>1\u7ae0\u3067\u306f\u3001\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3067\u304d\u308b\u6761\u4ef6\u306b\u3064\u3044\u3066\u8ff0\u3079\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u305a\u5206\u7b46\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3067\u3082\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3059\u308b\u65b9\u6cd5\u306f\u3042\u308a\u307e\u3059\u3002 \u3053\u3053\u304b\u3089\u306f\u3001\u5206\u7b46\u4ee5\u5916\u3067\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4ee3\u66ff\u6848\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">6-1.\u571f\u5730\u306e\u58f2\u5374<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306e\u58f2\u5374\u306b\u306f\u30012024\u5e743\u6708\u73fe\u5728\u306b\u304a\u3044\u3066\u3082\u5171\u6709\u8005\u300c\u5168\u54e1\u300d\u306e\u540c\u610f\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002 \u3057\u304b\u3057\u3001\u3082\u3057\u5168\u54e1\u306e\u7dcf\u610f\u3068\u3057\u3066\u58f2\u5374\u3057\u305f\u3044\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u6700\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u3001\u304b\u3064\u571f\u5730\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u4e0b\u3052\u305a\u306b\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3067\u304d\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">6-2.\u4ed6\u306e\u5171\u6709\u8005\u306b\u5171\u6709\u6301\u5206\u3092\u58f2\u5374<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u5171\u6709\u8005\u9593\u3067\u3001\u5358\u72ec\u540d\u7fa9\u3067\u571f\u5730\u3092\u6240\u6709\u3057\u305f\u3044\u65b9\u3068\u6301\u5206\u3092\u624b\u653e\u3057\u305f\u3044\u65b9\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5171\u6709\u8005\u9593\u3067\u6301\u5206\u3092\u58f2\u5374\u3057\u3066\u3057\u307e\u3046\u65b9\u6cd5\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002 \u305f\u3060\u3057\u3001\u58f2\u5374\u91d1\u984d\u5206\u306e\u591a\u984d\u306e\u8cc7\u91d1\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u308a\u3001\u516c\u6b63\u306a\u4fa1\u683c\u306b\u3088\u308b\u58f2\u5374\u3092\u884c\u3046\u306b\u306f\u4e0d\u52d5\u7523\u4f1a\u793e\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u4ecb\u5165\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u308a\u3068\u3001\u8a71\u304c\u5c11\u3005\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">6-3.\u7b2c\u4e09\u8005\u306b\u5171\u6709\u6301\u5206\u3092\u58f2\u5374<\/h3>\r\n<p>\r\n<\/p>\r\n<p>\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u3092\u3059\u308b\u306b\u306f\u3001\u5171\u6709\u8005\u306e\u540c\u610f\u306f\u4e0d\u8981\u3067\u3059\u3002\u6301\u5206\u6240\u6709\u8005\u3068\u8cb7\u53d6\u696d\u8005\u306e\u9593\u3067\u4fa1\u683c\u306e\u5408\u610f\u304c\u53d6\u308c\u6b21\u7b2c\u3001\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u3057\u304b\u3057\u3001\u3042\u304f\u307e\u3067\u5171\u6709\u6301\u5206\u3060\u3051\u306e\u58f2\u5374\u3068\u306a\u308b\u306e\u3067\u3001\u3042\u307e\u308a\u9700\u8981\u304c\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u3001\u4fa1\u683c\u304c\u4e0b\u304c\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">7.\u307e\u3068\u3081<\/h2>\r\n<p>\r\n<\/p>\r\n<p>\u3053\u3053\u307e\u3067\u3001\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306e\u5206\u7b46\u306b\u3064\u3044\u3066\u3001\u5206\u7b46\u3067\u304d\u308b\u6761\u4ef6\u3001\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u5b9f\u969b\u306b\u304b\u304b\u308b\u8cbb\u7528\u3068\u624b\u9806\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u8981\u70b9\u3092\u307e\u3068\u3081\u308b\u3068\u3001<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u30fb\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306f\u5206\u7b46\u3059\u308b\u3053\u3068\u3067\u3001\u571f\u5730\u3054\u3068\u306b\u7528\u9014\u3092\u5909\u66f4\u3057\u305f\u308a\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u306b\u7e4b\u304c\u3063\u305f\u308a\u3059\u308b\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u30fb\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306e\u5206\u7b46\u306b\u306f\u3001\u6301\u5206\u306e\u904e\u534a\u6570\u306e\u5171\u6709\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981(2023\u5e744\u67081\u65e5\u5909\u66f4\u5185\u5bb9)<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u30fb\u5206\u7b46\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3078\u306e\u5831\u916c\u3068\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306b\u304b\u304b\u308b\u8cbb\u7528\u304c\u4e3b\u3068\u306a\u308b<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u30fb\u624b\u9806\u306e\u5927\u534a\u306f\u4ee3\u884c\u53ef\u80fd<\/p>\r\n<p>\r\n<\/p>\r\n<p>\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002 \u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u306e\u6271\u3044\u306f\u8907\u96d1\u3067\u3001\u9069\u5207\u306a\u8cc7\u7523\u4fa1\u5024\u306b\u3059\u308b\u306e\u3082\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u306a\u308b\u3079\u304f\u65e9\u304f\u5206\u7b46\u3001\u3082\u3057\u304f\u306f6\u7ae0\u3067\u8ff0\u3079\u305f\u4ee3\u66ff\u6848\u3092\u884c\u3063\u3066\u3001\u5171\u6709\u540d\u7fa9\u72b6\u614b\u3092\u89e3\u6d88\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n<p> [xyz-ihs snippet=&#8221;mailfoam01-co-ownership&#8221;] <\/p>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>\u3042\u306a\u305f\u304c\u304a\u6301\u3061\u306e\u5171\u6709\u540d\u7fa9\u306e\u571f\u5730\u3092\u5206\u7b46\u3067\u304d\u308b\u306e\u304b\u3069\u3046\u304b\u3001\u304a\u60a9\u307f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f \u300c\u5206\u7b46\u300d\u3068\u306f\u300c\u767b\u8a18\u7c3f\u4e0a\u3001\u4e00\u3064\u306e\u571f\u5730\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u308b\u571f\u5730\u3092\u3001\u8907\u6570\u500b\u306e\u571f\u5730\u306b\u5206\u3051\u3066\u767b\u8a18\u3092\u3059\u308b\u3053\u3068\u300d\u3092\u8a00\u3044\u307e\u3059\u3002 \u307e\u305f\u3001\u5171\u6709\u540d\u7fa9\u306e\u4e00\u3064\u306e\u571f\u5730\u3092\u8907 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":579,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[40],"class_list":["post-167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-property","tag-co-ownership-interest"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=167"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/167\/revisions"}],"predecessor-version":[{"id":985,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/167\/revisions\/985"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/579"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}