{"id":581,"date":"2024-09-17T12:21:43","date_gmt":"2024-09-17T03:21:43","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=581"},"modified":"2025-06-02T18:13:38","modified_gmt":"2025-06-02T09:13:38","slug":"joint-names-resolution","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/joint-names-resolution","title":{"rendered":"\u5f01\u8b77\u58eb\u304c\u4e00\u89a7\u8868\u3067\u89e3\u8aac\uff01\u5171\u6709\u540d\u7fa9\uff17\u3064\u306e\u89e3\u6d88\u6cd5\u3068\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb"},"content":{"rendered":"\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u3084\u96e2\u5a5a\u3067\u5171\u6709\u540d\u7fa9\u306b\u306a\u3063\u305f\u4e0d\u52d5\u7523\u3067\u60a9\u3093\u3067\u3044\u308b\u65b9\u306b\u3001\u3054\u81ea\u8eab\u306e\u5171\u6709\u6301\u5206\u304c<\/p>\r\n\r\n\r\n<p><br 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class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column is-vertically-aligned-center pad01 is-layout-flow wp-block-column-is-layout-flow\">\r\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column only-sp is-layout-flow wp-block-column-is-layout-flow\">\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/JPG\u4e00\u89a7\u8868\u30b9\u30de\u30db-min-1024x865.jpg\" alt=\"\" class=\"sptoho alignnone wp-image-2434\" width=\"1024\" height=\"865\" \/><\/figure>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n<p>\u3055\u3066\u554f\u984c\u306f<span style=\"font-size: 16px; color: #333333;\">\u300c\u89e3\u6d88\u3059\u308b\u300d\u300c\u89e3\u6d88\u3057\u306a\u3044\u300d\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u59a8\u3052\u308b<strong>\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb<\/strong>\u3067\u3059\u3002<\/span><br \/>\r\n\u3053\u306e\u30cf\u30fc\u30c9\u30eb\u3053\u305d\u304c\u5171\u6709\u6301\u5206\u3092\u62b1\u3048\u3066\u3042\u306a\u305f\u304c\u60a9\u3093\u3067\u3044\u308b\u6839\u5e79\u3067\u3057\u3087\u3046\u3002<br \/>\r\n<span class=\"f-marker-g\"><strong>\u3057\u304b\u3057\u3053\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u8d8a\u3048\u306a\u3044\u9650\u308a\u3042\u306a\u305f\u306e\u5171\u6709\u540d\u7fa9\u72b6\u614b\u306f\u89e3\u6d88\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\r\n<p>\uff17\u3064\u306e\u89e3\u6d88\u6cd5\u306e\u3046\u3061\u3069\u308c\u304b\uff11\u3064\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u8d8a\u3048\u308b\u304b\uff1f<br \/>\r\n\u305d\u308c\u3068\u3082\uff18\u3064\u3081\u306e\u9078\u629e\u80a2\u300c\u89e3\u6d88\u3057\u306a\u3044\u300d\u3092\u9078\u3073\u3001\u610f\u601d\u6c7a\u5b9a\u3092\u5148\u5ef6\u3070\u3057\u3066\u3001\u5171\u6709\u540d\u7fa9\u306e\u30ea\u30b9\u30af\u3092\u5897\u5927\u3055\u305b\u308b\u304b\uff1f<\/p>\r\n<p>\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u306e\u8af8\u554f\u984c\u306b\u8a73\u3057\u3044\u5f01\u8b77\u58eb\u304c\u3001\uff17\u3064\u306e\u5171\u6709\u540d\u7fa9\u306e\u89e3\u6d88\u6cd5\u3068\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p><a href=\"#meigi-form\" class=\"sptoho\"> <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/09\/meigisoudan.fw-min.jpg\" alt=\"\" width=\"1536\" height=\"1024\" class=\"aligncenter size-full wp-image-1010\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/09\/meigisoudan.fw-min.jpg 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/09\/meigisoudan.fw-min-300x200.jpg 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/09\/meigisoudan.fw-min-1024x683.jpg 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/09\/meigisoudan.fw-min-768x512.jpg 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/09\/meigisoudan.fw-min-800x534.jpg 800w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/> <\/a><\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">\uff11\uff0e\u5171\u6709\u540d\u7fa9\uff17\u3064\u306e\u89e3\u6d88\u6cd5<\/h2>\r\n\r\n\r\n<p>\u305d\u308c\u3067\u306f\uff17\u3064\u306e\u89e3\u6d88\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u304c\u3001\u4eba\u306b\u3088\u3063\u3066\u30d9\u30b9\u30c8\u306a\u65b9\u6cd5\u306f\u7570\u306a\u308a\u307e\u3059\u3002<br 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\/>\r\n\u5e02\u5834\u4fa1\u683c\u3067\u58f2\u5374\u3057\u305f\u91d1\u984d\u3092\u5206\u914d\u3059\u308b\u306e\u3067\u3001\u9069\u6b63\u306a\u5bfe\u4fa1\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\r\n\u307e\u305f\u901a\u5e38\u306e\u4e0d\u52d5\u7523\u58f2\u8cb7\u7a0b\u5ea6\u306e\u30b3\u30b9\u30c8\u3057\u304b\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u516c\u5e73\u3067\u3001\u30e1\u30ea\u30c3\u30c8\u306e\u5927\u304d\u3044\u89e3\u6d88\u6cd5\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/eiNUL7q4YajQl2S1nv9omhMwI-1702890754.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" 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style=\"font-size: 16px; color: #333333;\">\u5e02\u5834\u4fa1\u683c\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u306e\u3067\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u306b\u898b\u5408\u3063\u305f\u9069\u6b63\u306a\u5bfe\u4fa1\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/g6sLEa3IjU17tZoHzdKRWDb92-1702890789.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<h4>\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb<\/h4>\r\n<p class=\"\">\u524d\u63d0\u3068\u3057\u3066\u3001\u5efa\u7269\u3092\u7269\u7406\u7684\u306b\u5207\u308a\u5206\u3051\u308b\u306e\u306f\u56f0\u96e3\u306a\u305f\u3081\u3001<strong><span class=\"f-marker-g\">\u3053\u306e\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u89e3\u6d88\u6cd5\u306e\u5bfe\u8c61\u306f<span class=\"f-marker-p\" style=\"color: #b8312f;\">\u571f\u5730<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\r\n\u3053\u306e\u89e3\u6d88\u6cd5\u30821-1\u3068\u540c\u69d8\u306b\u4ed6\u306e\u5171\u6709\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4eee\u306b\u4ed6\u306e\u5171\u6709\u8005\u304c\u5206\u7b46\u3068\u3044\u3046\u89e3\u6d88\u6cd5\u306b\u5408\u610f\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u571f\u5730\u306b\u306f\u65b9\u89d2\u3084\u63a5\u9053\u3001\u5f62\u72b6\u3084\u9ad8\u4f4e\u306a\u3069\u306e\u6761\u4ef6\u304c\u3042\u308a\u3001\u7b49\u4fa1\u306b\u5207\u308a\u5206\u3051\u308b\u306e\u306f\u975e\u5e38\u306b\u96e3\u3057\u3044\u30d1\u30ba\u30eb\u3067\u3059\u3002<br \/>\r\n\u3069\u3046\u3057\u3066\u3082\u6b8b\u3063\u3066\u3057\u307e\u3046\u4e0d\u516c\u5e73\u611f\u3092\u91d1\u92ad\u3067\u88dc\u586b\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3044\u305a\u308c\u306b\u305b\u3088\u5171\u6709\u8005\u9593\u306e\u8a71\u3057\u5408\u3044\u3067\u5408\u7406\u7684\u306a\u5206\u5272\u3092\u898b\u51fa\u3059\u306e\u306f\u76f8\u5f53\u9ad8\u3044\u30cf\u30fc\u30c9\u30eb\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p>\u307e\u305f\u3001\u5171\u6709\u8005\u9593\u306e\u8a71\u3057\u5408\u3044\u3067\u5206\u5272\u306e\u4ed5\u65b9\u304c\u6c7a\u307e\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5b9f\u969b\u306b\u5206\u7b46\u306e\u767b\u8a18\u3092\u3059\u308b\u306b\u306f\u3001\u5206\u7b46\u3057\u305f\u571f\u5730\u306e\u5883\u754c\u304c\u3069\u3053\u304b\u3089\u3069\u3053\u307e\u3067\u306a\u306e\u304b\u3092\u793a\u3059\u305f\u3081\u3001\u5883\u754c\u78ba\u5b9a\u6e2c\u91cf\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\r\n\u6e2c\u91cf\u3084\u5206\u7b46\u306f\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u7b49\u306b\u4f9d\u983c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f9d\u983c\u8cbb\u7528\u3084\u8abf\u67fb\u306b\u304b\u304b\u308b\u6642\u9593\u7b49\u306e\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-3\uff0e\u4ed6\u306e\u5171\u6709\u8005\u304b\u3089\u6301\u5206\u3092\u3059\u3079\u3066\u8cb7\u3046<\/h3>\r\n\r\n\n<table id=\"tablepress-228403\" class=\"tablepress tablepress-id-228403\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u304a\u30b9\u30b9\u30e1\u5ea6<\/th><th class=\"column-2\">\u2605\u2605\u2605\u2605<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4ed6\u306e\u5171\u6709\u8005\u3078\u306e\u6210\u5426\u306e\u4f9d\u5b58\u5ea6<\/td><td class=\"column-2\">\u2605\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u671f\u5f85\u3067\u304d\u308b\u5bfe\u4fa1<\/td><td class=\"column-2\">\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-228403 from cache -->\n\r\n<h4>\u6982\u8981<\/h4>\r\n<p>\u3042\u306a\u305f\u304c\u4ed6\u306e\u5171\u6709\u8005\u304b\u3089\u6301\u5206\u3092\u8cb7\u3044\u53d6\u308a\u3001\u5171\u6709\u540d\u7fa9\u3092\u89e3\u6d88\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<br \/>\r\n\u4e00\u90e8\u306e\u5171\u6709\u8005\u306e\u6301\u3061\u5206\u3092\u8cb7\u3044\u53d6\u308b\u3060\u3051\u3067\u306f\u5171\u6709\u540d\u7fa9\u72b6\u614b\u306f\u89e3\u6d88\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u3059\u3079\u3066\u306e\u6301\u3061\u5206\u3092\u8cb7\u3044\u53d6\u308a\u5358\u72ec\u540d\u7fa9\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\r\n\u7279\u306b\u3042\u306a\u305f\u304c\u4e0d\u52d5\u7523\u3092\u5229\u7528\u3057\u3066\u3044\u308b\uff08\u4f8b\uff1a<span style=\"font-size: 16px; color: 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\/><\/p>\r\n<h4>\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb<\/h4>\r\n<p>\u307e\u305a\u3001\u4ed6\u306e\u5171\u6709\u8005\u304b\u3089\u6301\u5206\u3092\u8cb7\u3044\u53d6\u308b\u305f\u3081\u306e\u8cc7\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002\u8cb7\u3044\u53d6\u3063\u3066\u5358\u72ec\u540d\u7fa9\u306b\u3057\u305f\u3046\u3048\u3067\u3059\u3050\u306b\u58f2\u5374\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u4e00\u6642\u7684\u306a\u8cc7\u91d1\u306b\u3059\u304e\u307e\u305b\u3093\u304c\u3001\u305d\u3053\u306b\u4f4f\u307f\u7d9a\u3051\u305f\u3044\u5834\u5408\u306f\u9577\u671f\u7684\u306a\u8cc7\u91d1\u3092\u7528\u610f\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u8cc7\u91d1\u306e\u554f\u984c\u3092\u30af\u30ea\u30a2\u3067\u304d\u308c\u3070\u3001\u3042\u3068\u306f\u8cfc\u5165\u984d\u306e\u4ea4\u6e09\u3067\u3059\u3002\u3082\u3061\u308d\u3093\u3067\u304d\u308b\u3060\u3051\u5b89\u304f\u8cfc\u5165\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u4eee\u306b<strong>1-1\uff0e\u5171\u6709\u8005\u5168\u54e1\u3067\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3059<\/strong>\u308c\u3070\u5e02\u5834\u4fa1\u683c\u3067\u58f2\u308c\u308b\u306e\u3067\u3001\u305d\u308c\u304c\u57fa\u6e96\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<h3>1-4\uff0e\u81ea\u5206\u306e\u6301\u3061\u5206\u3092\u4ed6\u306e\u5171\u6709\u8005\u306b\u58f2\u308b<\/h3>\r\n\n<table id=\"tablepress-228404\" class=\"tablepress tablepress-id-228404\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u304a\u30b9\u30b9\u30e1\u5ea6<\/th><th class=\"column-2\">\u2605\u2605\u2605<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4ed6\u306e\u5171\u6709\u8005\u3078\u306e\u6210\u5426\u306e\u4f9d\u5b58\u5ea6<\/td><td class=\"column-2\">\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u671f\u5f85\u3067\u304d\u308b\u5bfe\u4fa1<\/td><td class=\"column-2\">\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-228404 from cache -->\r\n<h4>\u6982\u8981<\/h4>\r\n<p class=\"\">\u4ed6\u306e\u5171\u6709\u8005\u306b\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3057\u307e\u3059\u3002<strong>1-3.\u4ed6\u306e\u5171\u6709\u8005\u304b\u3089\u6301\u5206\u3092\u3059\u3079\u3066\u8cb7\u3046<\/strong>\u3068\u9006\u306e\u7acb\u5834\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\r\n<span style=\"font-size: 16px; color: 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src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/othLiEc0V4Wfz7kXPIyZdHO6j-1702890859.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<h4>\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb<\/h4>\r\n<p>\u5358\u7d14\u306b\u3059\u3079\u3066\u306e\u5171\u6709\u8005\u304c\u63db\u91d1\u3057\u305f\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070<strong>1-1\uff0e\u5171\u6709\u8005\u5168\u54e1\u3067\u7b2c\u4e09\u8005\u306b\u58f2\u5374<\/strong>\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u8cb7\u3044\u53d6\u308b\u306e\u306f\u4f55\u3089\u304b\u306e\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u3067\u3059\u3002<br \/>\r\n\u3082\u3057\u4ed6\u306e\u5171\u6709\u8005\u304c\u3001\u4f8b\u3048\u3070\u4e0d\u52d5\u7523\u3092\u5358\u72ec\u540d\u7fa9\u306b\u3057\u3066\u4f4f\u307f\u7d9a\u3051\u305f\u3044\u306e\u3067\u3001\u3042\u306a\u305f\u306b\u63d0\u6848\u3057\u3066<\/p>\r\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-p\"><span class=\"f-marker-w\">\u58f2\u5374\u984d\u3000\uff1d\u3000\u4e0d\u52d5\u7523\u306e\u5e02\u5834\u4fa1\u5024\u3000\u00d7\u3000\u5171\u6709\u6301\u5206\u5272\u5408<\/span><\/span><\/strong><\/p>\r\n<p>\u3067\u8cfc\u5165\u3057\u305f\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070<strong>1-1\uff0e\u5171\u6709\u8005\u5168\u54e1\u3067\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3059\u308b<\/strong>\u3068\u540c\u69d8\u306e\u5bfe\u4fa1\u3092\u5f97\u3089\u308c\u308b\u306e\u3067\u3001\u3042\u306a\u305f\u306b\u3068\u3063\u3066\u597d\u307e\u3057\u3044\u5171\u6709\u540d\u7fa9\u306e\u89e3\u6d88\u6cd5\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\r\n\u3057\u304b\u3057\u3001\u3042\u306a\u305f\u304b\u3089\u63d0\u6848\u3057\u3066\u3001\u8a71\u3092\u307e\u3068\u3081\u308b\u3068\u3059\u308c\u3070<\/p>\r\n<p style=\"text-align: center;\"><strong><span class=\"f-marker-p\">\u58f2\u5374\u984d\u3000\uff1c\u3000\u4e0d\u52d5\u7523\u306e\u5e02\u5834\u4fa1\u5024\u3000\u00d7\u3000\u5171\u6709\u6301\u5206\u5272\u5408<\/span><\/strong><\/p>\r\n<p>\u3068\u611f\u3058\u308b\u4ea4\u6e09\u306e\u30ab\u30fc\u30c9\u3092\u7528\u610f\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\r\n<strong>1-3.\u4ed6\u306e\u5171\u6709\u8005\u304b\u3089\u6301\u5206\u3092\u3059\u3079\u3066\u8cb7\u3046<\/strong>\u306e\u5834\u5408\u3082\u540c\u69d8\u3067\u3059\u304c<strong><span class=\"f-marker-g\">\u300c\u3088\u308a\u5f37\u304f\u58f2\u8cb7\u3092\u5e0c\u671b\u3059\u308b\u306e\u306f\u8ab0\u304b\u300d<\/span><\/strong>\u306b\u3088\u3063\u3066\u3053\u306e\u4ea4\u6e09\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u304f\u3082\u4f4e\u304f\u3082\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<h3>1-5\uff0e\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u8a34\u8a1f\u3092\u3059\u308b<\/h3>\r\n\n<table id=\"tablepress-228405\" class=\"tablepress tablepress-id-228405\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u304a\u30b9\u30b9\u30e1\u5ea6<\/th><th class=\"column-2\">\u2605\u2605<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4ed6\u306e\u5171\u6709\u8005\u3078\u306e\u6210\u5426\u306e\u4f9d\u5b58\u5ea6<\/td><td class=\"column-2\">\u2605\u2605\u2605<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u671f\u5f85\u3067\u304d\u308b\u5bfe\u4fa1<\/td><td class=\"column-2\">\u2605\u2605\u2605\u2605<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-228405 from cache -->\r\n<h4>\u6982\u8981<\/h4>\r\n<p><strong>1.1\uff5e1.4<\/strong>\u306e\u5171\u6709\u8005\u540c\u58eb\u306e\u8a71\u3057\u5408\u3044\u3067\u306e\u89e3\u6c7a\u304c\u56f0\u96e3\u306a\u5834\u5408\u3001\u88c1\u5224\u6240\u306b\u5206\u5272\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\r\n\u3053\u308c\u3092<strong>\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u8a34\u8a1f<\/strong>\u3068\u8a00\u3044\u307e\u3059\u3002\u3053\u306e\u8a34\u8a1f\u304c\u63d0\u8d77\u3055\u308c\u308b\u3068\u88c1\u5224\u6240\u306f\u5171\u6709\u540d\u7fa9\u3092\u89e3\u6d88\u3059\u308b\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u4ed6\u306e\u5171\u6709\u8005\u304c\u3053\u306e\u6c7a\u5b9a\u306b\u7570\u8b70\u304c\u3042\u3063\u3066\u3082\u3001\u3053\u306e\u6c7a\u5b9a\u306f\u5c0a\u91cd\u3055\u308c\u307e\u3059\u3002<br \/>\r\n\u88c1\u5224\u6240\u306e\u6c7a\u5b9a\u306f<strong>1.1\uff5e1.4<\/strong>\u3068\u540c\u69d8\u306e\u89e3\u6d88\u6cd5\u3067\u3059\u3002<br \/>\r\n\u4f8b\u3048\u3070\u300c\u9577\u5973\u304c\u9577\u7537\u3068\u6b21\u7537\u306e\u6301\u3061\u5206\u3092\u8cb7\u3044\u53d6\u308b\u3053\u3068\u3067\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3057\u306a\u3055\u3044\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u5177\u4f53\u7684\u306a\u89e3\u6d88\u6cd5\u3092\u88c1\u5224\u6240\u304c\u6c7a\u5b9a\u3059\u308b\u306e\u3067\u3059\u3002<br \/>\r\n<strong>1.1\u5171\u6709\u8005\u5168\u54e1\u3067\u7b2c\u4e09\u8005\u306b\u58f2\u5374<\/strong>\u3068\u540c\u69d8\u306e\u6c7a\u5b9a\u306e\u5834\u5408\u306f\u5165\u672d\u306b\u3088\u3063\u3066\u8cb7\u4e3b\u3092\u6c7a\u3081\u308b\u7af6\u58f2\uff08\u4e0b\u56f3\uff09\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\r\n\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u8a34\u8a1f\u306e\u524d\u306b\u88c1\u5224\u6240\u3067\u8abf\u505c\u59d4\u54e1\u7acb\u3061\u5408\u3044\u306e\u3082\u3068<span style=\"font-size: 16px; color: #333333;\"><strong>\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u8abf\u505c<\/strong>\u3092\u8a2d\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/span><\/span><br \/>\r\n\u300c\u4eca\u307e\u3067\u8a71\u3057\u5408\u3044\u3067\u89e3\u6c7a\u3057\u306a\u304b\u3063\u305f\u3093\u3060\u304b\u3089\u3001\u305d\u3093\u306a\u3053\u3068\u3057\u3066\u3082\u540c\u3058\u3067\u306f\uff1f\u300d<br \/>\r\n\u3068\u601d\u3046\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u88c1\u5224\u6240\u306b\u547c\u3073\u51fa\u3055\u308c\u3001\u8abf\u505c\u59d4\u54e1\u304c\u7acb\u3061\u5408\u3044\u3001\u6cd5\u7684\u306a\u52b9\u529b\u306e\u3042\u308b\u8abf\u66f8\u3092\u3068\u3089\u308c\u308b\u3068\u306a\u308b\u3068\u3001\u3069\u3046\u3057\u3066\u3082\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3057\u305f\u3044\u3042\u306a\u305f\u306e\u899a\u609f\u304c\u4f1d\u308f\u308a\u3001\u8a71\u304c\u524d\u306b\u9032\u3080\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/jeWubSAtXxBvkG0CP9J1FmrOd-1702890912.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<h4>\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb<\/h4>\r\n<p>\u3053\u306e\u89e3\u6d88\u6cd5\u306e\u6700\u5927\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u3001\u5144\u5f1f\u3084\u89aa\u621a\u3092\u76f8\u624b\u306b\u8a34\u8a1f\u3092\u63d0\u8d77\u3059\u308b\u3068\u3044\u3046\u899a\u609f\u3067\u3059\u3002\u4eee\u306b\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u4ea4\u6e09\u306e\u5927\u534a\u3092\u4ee3\u308f\u308a\u306b\u3084\u3063\u3066\u3082\u3089\u3063\u305f\u3068\u3057\u3066\u3082\u5171\u6709\u8005\u3067\u3042\u308b\u3042\u306a\u305f\u304c\u8a34\u8a1f\u306e\u5f53\u4e8b\u8005\u3067\u3042\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u8a34\u8a1f\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\r\n<ul>\r\n\t<li><strong>\u89e3\u6c7a\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/strong><br \/>\r\n<span style=\"font-size: 16px; color: #333333;\">\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42\u8a34\u8a1f\u306f\u63d0\u8d77\u3057\u3066\u3059\u3050\u306b\u6c7a\u5b9a\u3059\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5c11\u306a\u304f\u3068\u3082\u534a\u5e74\u4ee5\u4e0a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\uff11\u5e74\u4ee5\u4e0a\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9593<span style=\"font-size: 16px; color: #333333;\">\u5144\u5f1f\u3084\u89aa\u621a\u3092\u76f8\u624b\u306b\u8a34\u8a1f\u3092\u7d9a\u3051\u308b\u30b9\u30c8\u30ec\u30b9\u306f\u304b\u306a\u308a\u9ad8\u3044\u30cf\u30fc\u30c9\u30eb\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/span><\/li>\r\n\t<li><strong>\u3042\u306a\u305f\u306e\u671b\u307e\u306a\u3044\u5224\u6c7a\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b<\/strong><br \/>\r\n\u88c1\u5224\u6240\u306e\u6c7a\u5b9a\u304c\u5fc5\u305a\u3057\u3082\u3042\u306a\u305f\u306b\u3068\u3063\u3066\u30d9\u30b9\u30c8\u306a\u89e3\u6d88\u6cd5\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u4f8b\uff09\u3042\u306a\u305f\u306f\u4ed6\u306e\u5171\u6709\u8005\u306e\u6301\u3061\u5206\u3092\u8cb7\u3044\u305f\u304b\u3063\u305f\u306e\u306b\u3001\u9006\u306b\u4ed6\u306e\u5171\u6709\u8005\u306b\u58f2\u5374\u305b\u3088\u3068\u3044\u3046\u5224\u6c7a\u306b\u306a\u3063\u305f\u3002<\/li>\r\n\t<li><strong>\u7af6\u58f2\u306b\u306a\u308b\u3068\u58f2\u5374\u984d\u304c\u5272\u5b89\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/strong><br \/>\r\n\u4e00\u822c\u7684\u306b\u3001\u7af6\u58f2\u306b\u306a\u308b\u3068\u666e\u901a\u306e\u58f2\u5374\u984d\u3088\u308a\u5272\u5b89\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\r\n\t<li><strong>\u5f01\u8b77\u58eb\u306b\u983c\u3080\u3068\u8cbb\u7528\u304c\u304b\u304b\u308b<\/strong><br \/>\r\n\u3082\u3057\u5f01\u8b77\u58eb\u306b\u983c\u3080\u3068\u306a\u308b\u3068\u5f01\u8b77\u58eb\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\r\n\u300c\u3069\u306e\u304f\u3089\u3044\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b\u306e\uff1f\u300d<br \/>\r\n\u304a\u898b\u7a4d\u308a\u3092\u3054\u5e0c\u671b\u306e\u65b9\u306f\u304a\u6c17\u8efd\u306b\u4ee5\u4e0b\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/li>\r\n<\/ul>\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column only-pc is-layout-flow wp-block-column-is-layout-flow\">\r\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.ht-law.net\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/th_law_firm_h2.fw-min.png\" alt=\"\" class=\"pctoho alignnone wp-image-2421\" width=\"797\" height=\"180\" \/><\/a><\/figure>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column only-sp is-layout-flow wp-block-column-is-layout-flow\">\r\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.ht-law.net\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/th_law_firm_original.fw-min.png\" alt=\"\" class=\"sptoho alignnone wp-image-2424\" width=\"797\" height=\"880\" \/><\/a><\/figure>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<h3>1-6\uff0e\u7b2c\u4e09\u8005\u306b\u81ea\u5206\u306e\u6301\u3061\u5206\u3060\u3051\u3092\u58f2\u308b<\/h3>\r\n\n<table id=\"tablepress-228406\" class=\"tablepress tablepress-id-228406\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u304a\u30b9\u30b9\u30e1\u5ea6<\/th><th class=\"column-2\">\u2605\u2605<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4ed6\u306e\u5171\u6709\u8005\u3078\u306e\u6210\u5426\u306e\u4f9d\u5b58\u5ea6<\/td><td class=\"column-2\">\u2605<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u671f\u5f85\u3067\u304d\u308b\u5bfe\u4fa1<\/td><td class=\"column-2\">\u2605\u2605\u2605<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-228406 from cache -->\r\n<h4>\u6982\u8981<\/h4>\r\n<p>\u5171\u6709\u6301\u5206\u306f\u4ed6\u306e\u5171\u6709\u8005\u306b\u7121\u65ad\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\r\n\u8cfc\u5165\u3059\u308b\u5074\u304b\u3089\u3059\u308b\u3068\u5358\u72ec\u540d\u7fa9\u3067\u306f\u306a\u3044\u306e\u3067\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u58f2\u8cb7\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4e2d\u306b\u306f\u5171\u6709\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3070\u304b\u308a\u8cfc\u5165\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u696d\u8005\u3084\u30d5\u30a1\u30f3\u30c9\u304c\u3042\u308a\u3001\u307b\u3068\u3093\u3069\u306e\u5171\u6709\u6301\u5206\u306f\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\r\n\u8cfc\u5165\u3057\u305f\u4e0d\u52d5\u7523\u696d\u8005\u306f\u305d\u306e\u307e\u307e\u5171\u6709\u6301\u5206\u3092\u6240\u6709\u3057\u3066\u3044\u3066\u3082\u30d3\u30b8\u30cd\u30b9\u306b\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u3042\u306a\u305f\u306b\u4ee3\u308f\u3063\u3066\u65b0\u305f\u306a\u5171\u6709\u8005\u3068\u3057\u3066<strong>1-1\uff5e1-5<\/strong>\u306e\u3044\u305a\u308c\u304b\u306e\u89e3\u6d88\u6cd5\u3092\u7528\u3044\u3066\u73fe\u91d1\u5316\u3057\u3088\u3046\u3068\u3057\u307e\u3059\u3002<br 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style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<h4>\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb<\/h4>\r\n<p>\u3053\u306e\u89e3\u6d88\u6cd5\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u58f2\u5374\u984d\u304c\u5272\u5b89\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\r\n\u305d\u306e\u5dee\u984d\u304c\u3001\u4ed6\u306e\u5171\u6709\u8005\u3068\u306e\u4ea4\u6e09\u306e\u7169\u308f\u3057\u3055\u3068\u624b\u9593\u3068\u6642\u9593\u304c\u7701\u304b\u308c\u308b\u4ee3\u511f\u3068\u3057\u3066\u59a5\u5f53\u306a\u91d1\u984d\u3060\u3068\u7d0d\u5f97\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u304c\u3053\u306e\u30cf\u30fc\u30c9\u30eb\u306e\u9ad8\u4f4e\u306b\u306a\u308a\u307e\u3059\u3002<br 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src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/juHs6R5Zh8NCwoDdeIMcYfPUr-1702891087.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<h4>\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb<\/h4>\r\n<p>\u3053\u306e\u89e3\u6d88\u6cd5\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u4f55\u3068\u3044\u3063\u3066\u3082\u300c\u81ea\u5206\u306e\u5171\u6709\u6301\u5206\u304c\u4e00\u92ad\u306b\u3082\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\r\n\u300c\u304a\u91d1\u306e\u554f\u984c\u3067\u306f\u306a\u3044\u3002\u3068\u306b\u304b\u304f\u5171\u6709\u72b6\u614b\u306e\u7169\u308f\u3057\u3055\u3092\u89e3\u6d88\u3057\u305f\u3044\u3002\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u9078\u629e\u3059\u308b\u89e3\u6d88\u6cd5\u3067\u3059\u3002<br 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\/><\/p>\r\n<h3>2-2\uff0e\u5171\u6709\u8005\u304c\u8a8d\u77e5\u75c7\u306b\u306a\u308b\u30ea\u30b9\u30af<\/h3>\r\n<p>\u5171\u6709\u8005\u304c\u8a8d\u77e5\u75c7\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\r\n\u3082\u3061\u308d\u3093\u672a\u6765\u6c38\u52ab\u5171\u6709\u540d\u7fa9\u72b6\u614b\u3092\u7d9a\u3051\u308b\u306e\u3067\u3042\u308c\u3070\u554f\u984c\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u5171\u6709\u8005\u304c\u7ba1\u7406\u306b\u95a2\u4fc2\u3057\u3066\u3044\u305f\u308a\u3001\u3084\u3063\u3071\u308a\u89e3\u6d88\u3057\u305f\u3044\u3068\u306a\u3063\u305f\u3068\u304d\u306b\u306f\u8a71\u3057\u5408\u3044\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<br 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\/>\r\n\u300c\u5171\u6709\u8005\uff08\u76f8\u7d9a\u4eba\u3092\u542b\u3080\u3002\uff09\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u308910\u5e74\u3092\u7d4c\u904e\u3057\u305f\u3068\u304d\u306b\u9650\u308a\u3001\u6301\u5206\u53d6\u5f97\u30fb\u8b72\u6e21\u5236\u5ea6\u306b\u3088\u308a\u3001\u6240\u5728\u7b49\u4e0d\u660e\u76f8\u7d9a\u4eba\u3068\u306e\u5171 \u6709\u95a2\u4fc2\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d<br \/>\r\n<a href=\"https:\/\/www.moj.go.jp\/content\/001396638.pdf\">https:\/\/www.moj.go.jp\/content\/001396638.pdf\uff08\u6cd5\u52d9\u7701\uff09<\/a><br \/>\r\n\u3068\u3059\u308b\u6539\u6b63\u6cd5\u304c\u65bd\u884c\u3055\u308c\u3001\u30eb\u30fc\u30eb\u304c\u660e\u78ba\u5316\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u89e3\u6d88\u3057\u305f\u3044\u3068\u306a\u3063\u305f\u3068\u304d\u306e\u624b\u7d9a\u304d\u304c\u7325\u96d1\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<h3>2-4\uff0e\u7b2c\u4e09\u8005\u304c\u5171\u6709\u8005\u306b\u306a\u308b\u30ea\u30b9\u30af<\/h3>\r\n<p>\u4ed6\u306e\u5171\u6709\u8005\u304c\u4e0d\u52d5\u7523\u696d\u8005\u306b\u6301\u5206\u3092\u58f2\u3063\u3066\u3057\u307e\u3046\u3001<strong>1-6.\u7b2c\u4e09\u8005\u306b\u81ea\u5206\u306e\u6301\u3061\u5206\u3060\u3051\u3092\u58f2\u308b<\/strong>\u304c\u9006\u306e\u7acb\u5834\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\r\n\u76f8\u624b\u306f\u5171\u6709\u540d\u7fa9\u4e0d\u52d5\u7523\u89e3\u6d88\u306e\u30d7\u30ed\u3067\u3059\u3002<br \/>\r\n\u3053\u3061\u3089\u304c\u3053\u306e\u307e\u307e\u5171\u6709\u540d\u7fa9\u72b6\u614b\u3092\u7d9a\u3051\u305f\u304f\u3066\u3082\u3001\u3042\u3089\u3086\u308b\u624b\u6bb5\u3092\u4f7f\u3063\u3066\u5171\u6709\u540d\u7fa9\u3092\u89e3\u6d88\u3057\u307e\u3059\u3002<br \/>\r\n\u305d\u306e\u30d7\u30ed\u3068\u308f\u305f\u308a\u3042\u3063\u3066\u4ea4\u6e09\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u306e\u306f\u30ea\u30b9\u30af\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<h2>\u307e\u3068\u3081<\/h2>\r\n<p>\u5171\u6709\u540d\u7fa9\u306e\u30ea\u30b9\u30af\u3092\u5341\u5206\u3054\u7406\u89e3\u3044\u305f\u3060\u3044\u305f\u3046\u3048\u3067\u3001\u518d\u5ea6\u3001\u4ee5\u4e0b\u306e\u4e00\u89a7\u8868\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u3001\u3054\u691c\u8a0e\u3044\u305f\u3060\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<div class=\"wp-block-columns pad01 is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column only-pc is-layout-flow wp-block-column-is-layout-flow\">\r\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/0109\u4e00\u89a7\u8868-min-1.png\" alt=\"\" class=\"pctoho alignnone wp-image-2319\" width=\"1000\" height=\"422\" \/><\/figure>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column only-sp is-layout-flow wp-block-column-is-layout-flow\">\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/JPG\u4e00\u89a7\u8868\u30b9\u30de\u30db-min-1024x865.jpg\" alt=\"\" class=\"sptoho alignnone wp-image-2434\" width=\"1024\" height=\"865\" \/><\/figure>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n<p>\u7e70\u308a\u8fd4\u3057\u307e\u3059\u304c\u3001<span class=\"f-marker-g\"><strong>\u5171\u6709\u540d\u7fa9\u306f\u89e3\u6d88\u3067\u304d\u307e\u3059<\/strong>\u3002<\/span>\u554f\u984c\u306f\u3042\u306a\u305f\u304c<strong><span class=\"f-marker-g\">\u5b9f\u884c\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u8d8a\u3048\u3089\u308c\u308b<\/span><\/strong>\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/p>\r\n\r\n<!--\r\n\r\n\r\n<h3>\u3053\u308c\u304b\u3089\u5171\u6709\u540d\u7fa9\u306b\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u3078<\/h3>\r\n<p class=\"\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5171\u6709\u540d\u7fa9\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u8a73\u3057\u3044\u5f01\u8b77\u58eb\u304c\u3001\u3059\u3067\u306b\u5171\u6709\u540d\u7fa9\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u306b\u5bfe\u3057\u3066\u305d\u306e\u89e3\u6d88\u6cd5\u3092\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3057\u305f\u304c\u3001\u3082\u3057\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u3053\u308c\u304b\u3089\u5171\u6709\u540d\u7fa9\u306b\u3059\u308b\u3053\u3068\u3092\u3054\u691c\u8a0e\u306e\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3057\u305f\u3089\u3001\u305d\u306e\u524d\u306b\u305c\u3072\u4e00\u5ea6\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\r\n\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001\u5171\u6709\u540d\u7fa9\u306b\u3059\u308b\u3053\u3068\u306f\u3001\u9577\u671f\u7684\u306b\u898b\u308b\u3068\u3001\u30c8\u30e9\u30d6\u30eb\u306e\u3082\u3068\u3067\u3059\u3002<br \/>\r\n\u3067\u304d\u308b\u3053\u3068\u306a\u3089\u5171\u6709\u540d\u7fa9\u3092\u907f\u3051\u3001\u305d\u308c\u305e\u308c\u304c\u5358\u72ec\u540d\u7fa9\u3067\u76f8\u7d9a\u3067\u304d\u308b\u907a\u7523\u5206\u5272\u304c\u306e\u305e\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\r\n\u200b<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-division-agreement\" target=\"_blank\" rel=\"noopener\">\u30102023\u5e74\u6700\u65b0\u7248\u3011\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u306f\uff1f\u96db\u5f62\u4ed8\u304d\u4f5c\u6210\u65b9\u6cd5\u3082\u5fb9\u5e95\u89e3\u8aac\uff01<\/a>\u200b\u200b\u200b<br \/>\r\n\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306a\u3089\u8ca1\u7523\u306e\u8a55\u4fa1\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u307e\u3067\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u53ef\u80fd\u3067\u3059\u3002<br \/>\r\n\u907a\u7523\u5206\u5272\u30fb\u5171\u6709\u540d\u7fa9\u306b\u8a73\u3057\u3044\u5f01\u8b77\u58eb\u3068\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u304c\u76f4\u63a5\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\r\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u5408\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column only-pc is-layout-flow wp-block-column-is-layout-flow\">\r\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.ht-law.net\/\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/01snc_onestop_h2.fw-min.png\" alt=\"\" class=\"wp-image-2413\" \/><\/a><\/figure>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column only-sp is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.ht-law.net\/\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/01snc_onestop_side_m.fw-min.png\" alt=\"\" class=\"wp-image-2409\" \/><\/a><\/figure>\r\n<\/div><\/div>\r\n<\/div>\r\n\r\n\r\n<p>--&gt;<\/p>\r\n\r\n<p>[xyz-ihs snippet=\"mailfoam01-co-ownership\"]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u3084\u96e2\u5a5a\u3067\u5171\u6709\u540d\u7fa9\u306b\u306a\u3063\u305f\u4e0d\u52d5\u7523\u3067\u60a9\u3093\u3067\u3044\u308b\u65b9\u306b\u3001\u3054\u81ea\u8eab\u306e\u5171\u6709\u6301\u5206\u304c \u25cf\u5171\u6709\u540d\u7fa9\u3092\u300c\u89e3\u6d88\u3067\u304d\u308b\u300d\u300c\u89e3\u6d88\u3067\u304d\u306a\u3044\u300d \u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3001 \u25cf\u5171\u6709\u540d\u7fa9\u3092\u300c\u89e3\u6d88\u3059\u308b\u300d\u300c\u89e3\u6d88\u3057\u306a\u3044\u300d \u306e\u610f\u601d\u6c7a\u5b9a\u306e\u304a\u5f79\u306b\u7acb [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":583,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[40],"class_list":["post-581","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\/581","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=581"}],"version-history":[{"count":17,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/581\/revisions"}],"predecessor-version":[{"id":1185,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/581\/revisions\/1185"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/583"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}