{"id":1013,"date":"2023-08-22T09:00:30","date_gmt":"2023-08-22T00:00:30","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1013"},"modified":"2025-06-12T12:56:22","modified_gmt":"2025-06-12T03:56:22","slug":"inherited-property-co-successors","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors","title":{"rendered":"\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u306f\uff1f\u8ab0\u304c\u306a\u308b\u306e\u304b\u628a\u63e1\u3057\u3066\u5171\u6709\u8ca1\u7523\u3092\u9069\u5207\u306b\u5206\u5272\u3057\u3088\u3046"},"content":{"rendered":"<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\uff1f\u3075\u3064\u3046\u306e\u76f8\u7d9a\u4eba\u3068\u4f55\u304c\u9055\u3046\u306e\uff1f\u300d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u66fe\u7956\u7236\u540d\u7fa9\u306e\u571f\u5730\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u305f\u304f\u3055\u3093\u3044\u305d\u3046\u3060\u3051\u3069\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f\u300d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u304c\u59cb\u307e\u308b\u3068\u3001\u69d8\u3005\u306a\u805e\u304d\u6163\u308c\u306a\u3044\u7528\u8a9e\u304c\u51fa\u3066\u304d\u307e\u3059\u3088\u306d\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u306f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u8ca1\u7523\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u72b6\u614b\u306e\u76f8\u7d9a\u4eba\u306e\u3053\u3068<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3092\u6307\u3057\u307e\u3059\u3002<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u4eba\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u3068\u304d<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u306b\u4f7f\u308f\u308c\u308b\u8a00\u8449\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/cHK8F0J5DomkzGsbLgpQfE2IN-1692090474.png\" width=\"1638\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u8ab0\u304c\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u306f\u3001\u6c11\u6cd5\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e0b\u56f3\u306e\u5bb6\u65cf\u69cb\u6210\u3060\u3068\u3001\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u6bcd\u89aa\u30fb\u9577\u7537\u30fb\u9577\u5973\u306e3\u4eba\u304c\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/tKVLkdwbPu7BN0Uyqjsf2cYga-1692090476.png\" width=\"1638\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u3060\u3068\u3001\u76f8\u7d9a\u4eba\u304c1\u4eba\u306e\u5834\u5408\u3068\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u7570\u306a\u308b\u70b9\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u3046\u3061\u306e\u3072\u3068\u3064\u304c\u3001\u300c<strong>\u907a\u7523\u5206\u5272\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068<\/strong>\u300d\u3067\u3059\u3002\u907a\u7523\u5206\u5272\u3068\u306f\u3001\u5171\u6709\u72b6\u614b\u306e\u8ca1\u7523\u3092\u8ab0\u304c\u3069\u308c\u3060\u3051\u76f8\u7d9a\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3089\u306a\u3044\u3068\u3001\u9810\u8caf\u91d1\u306e\u5f15\u304d\u51fa\u3057\u3084\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306f\u884c\u3048\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u307e\u305f\u3001<strong>\u907a\u7523\u5206\u5272\u304c\u9032\u307e\u305a\u3001\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u72b6\u614b\u304c\u7d9a\u304f\u3068\u3001\u69d8\u3005\u306a\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308b\u30ea\u30b9\u30af<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3068\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u3084\u4fee\u7e55\u7ba1\u7406\u8cbb\u306a\u3069\u306e\u8ca0\u62c5\u3092\u5de1\u3063\u3066\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u3082\u3081\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3088\u3046\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001<strong>\u65e9\u3081\u306b\u907a\u7523\u5206\u5272\u3092\u9032\u3081\u3066\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3059\u308b\u3088\u3046\u306b<\/strong>\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u5171\u540c\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u5354\u529b\u3057\u5408\u3044\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u6b21\u306e\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3010\u672c\u8a18\u4e8b\u3067\u5206\u304b\u308b\u3053\u3068\u3011<\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"578\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u306f<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u8ab0\u304c\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\uff08\u5358\u72ec\u76f8\u7d9a\u3068\u306e\u9055\u3044\uff09<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e0d\u52d5\u7523\u3092\u5171\u540c\u76f8\u7d9a\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u306e5\u3064\u306e\u30ea\u30b9\u30af<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5171\u540c\u76f8\u7d9a\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u672c\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001<strong>\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u6b63\u3057\u3044\u77e5\u8b58\u3092\u8eab\u306b\u4ed8\u3051\u3089\u308c\u308b<\/strong>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u3057\u3066\u3001<strong>\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u3067\u306e\u5171\u540c\u76f8\u7d9a\u4eba\u306f\u8ab0\u306a\u306e\u304b\u3001\u5171\u540c\u76f8\u7d9a\u306e\u5834\u5408\u306f\u3069\u306e\u3088\u3046\u306b\u76f8\u7d9a\u3092\u9032\u3081\u3066\u3044\u304f\u306e\u304b\u3001\u5171\u540c\u76f8\u7d9a\u306e\u6ce8\u610f\u70b9\u306a\u3069\u3082\u5206\u304b\u308b<\/strong>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305c\u3072\u6700\u5f8c\u307e\u3067\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">1.\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u306f\uff5c\u76f8\u7d9a\u8ca1\u7523\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u72b6\u614b\u306e\u76f8\u7d9a\u4eba\u306e\u3053\u3068<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/6fzXYi3vpODAJ0HN7wTZCFLtI-1692090477.jpg\" width=\"999\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u72b6\u614b\u306e\u76f8\u7d9a\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306f\u4e00\u5ea6\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u304c<strong>\u76f8\u7d9a\u8ca1\u7523\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u72b6\u614b\u3092\u300c\u5171\u540c\u76f8\u7d9a\u300d<\/strong>\u3068\u547c\u3073\u3001<strong>\u5171\u540c\u76f8\u7d9a\u306e\u72b6\u614b\u306b\u3042\u308b\u76f8\u7d9a\u4eba\u305f\u3061\u3092\u300c\u5171\u540c\u76f8\u7d9a\u4eba\u300d<\/strong>\u3068\u547c\u3076\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u53c2\u8003\u6cd5\u4ee4\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"348\" \/>\n<col width=\"224\" \/><\/colgroup>\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"background-color: #f7f3ea; vertical-align: middle;\"><span style=\"font-size: 11pt; color: #000000;\">\u201c\u6c11\u6cd5\u7b2c898\u6761\u3000\u76f8\u7d9a\u4eba\u304c\u6570\u4eba\u3042\u308b\u3068\u304d\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306f\u3001\u305d\u306e\u5171\u6709\u306b\u5c5e\u3059\u308b\u3002\u201d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5f15\u7528\uff1a<\/span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\"><span style=\"font-size: 11pt; color: #1155cc;\">\u6c11\u6cd5 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u5171\u540c\u76f8\u7d9a\u306f\u3001\u907a\u7523\u5206\u5272\u304c\u7d42\u4e86\u3059\u308c\u3070\u89e3\u6d88<\/strong>\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3064\u307e\u308a\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u76f8\u7d9a\u304c\u59cb\u307e\u3063\u3066\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u308b\u307e\u3067\u306e\u4e00\u6642\u7684\u306a\u547c\u3073\u540d\u306a\u306e\u3067\u3059\u3002<\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"573\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3084\u5358\u72ec\u76f8\u7d9a\u3068\u306e\u9055\u3044\u306f\uff1f\u3011<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u3068\u4f3c\u305f\u8a00\u8449\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3084\u5358\u72ec\u76f8\u7d9a\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f<\/strong>\u2026\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u5171\u540c\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u4eba\u304c2\u4eba\u4ee5\u4e0a\u306e\u3068\u304d\u306b\u4f7f\u308f\u308c\u308b\u540d\u79f0\u3067\u3059\u304c\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u4eba\u6570\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u5206\u5272\u7d42\u4e86\u307e\u3067\u306e\u4e00\u6642\u7684\u306a\u547c\u3073\u540d\u306b\u5bfe\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3063\u3066\u3082\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u307e\u307e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u5358\u72ec\u76f8\u7d9a\u3068\u306f<\/strong>\u20261\u4eba\u304c\u5168\u3066\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u5143\u30051\u4eba\u306e\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u653e\u68c4\u3084\u907a\u8a00\u5185\u5bb9\u306b\u3088\u3063\u3066\u7d50\u679c\u7684\u306b\u76f8\u7d9a\u3059\u308b\u4eba\u304c1\u4eba\u306e\u5834\u5408\u3082\u3042\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\"><strong>2.\u8ab0\u304c\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\uff1f\u57fa\u672c\u306e\u30b1\u30fc\u30b9\u3068\u7279\u6b8a\u306a\u30b1\u30fc\u30b9<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/nuTRiMcLNOosG0rdE9K7SH8vh-1692090478.jpg\" width=\"999\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u300c\u5171\u540c\u76f8\u7d9a\u4eba\u300d\u306e\u5b9a\u7fa9\u304c\u5206\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u3067\u306f\u3001\u5b9f\u969b\u306b\u8ab0\u304c\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u3001\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u306f\u6c11\u6cd5\u3067\u7bc4\u56f2\u3068\u9806\u4f4d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u3053\u3067\u306f\u6b21\u306e3\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3066\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u6c7a\u307e\u308a\u65b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3010\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u6c7a\u307e\u308a\u65b9\u3011<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#2-1\">2-1.\u57fa\u672c\u306e\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#2-2\">2-2.\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#2-3\">2-3.\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u5206\u5272\u524d\u306b\u4ea1\u304f\u306a\u3063\u305f\u30b1\u30fc\u30b9<\/a><\/li>\n<\/ul>\n<\/div>\n<ul><\/ul>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u4eba\u306e\u6c7a\u307e\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u8a18\u4e8b\u3067\u8a73\u7d30\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u7d30\u304b\u3044\u30b1\u30fc\u30b9\u3084\u76f8\u7d9a\u5272\u5408\u307e\u3067\u7d39\u4ecb\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession\">\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3092\u89e3\u8aac\uff01\u30c1\u30e3\u30fc\u30c8\u3068\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u76f8\u7d9a\u4eba\u304c\u5206\u304b\u308b<\/a><\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">2-1.\u57fa\u672c\u306e\u30b1\u30fc\u30b9<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/sYzpDLMuH5PUgSxnFZvyTGt9q-1692090479.png\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u307e\u305a\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u914d\u5076\u8005\u4ee5\u5916\u3067\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408\u306f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u7b2c1\u9806\u4f4d\u3067\u3042\u308b\u5b50\u3069\u3082\u304c\u76f8\u7d9a\u4eba<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u5b50\u3069\u3082\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u305d\u306e\u5168\u54e1\u304c\u76f8\u7d9a\u4eba<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3082\u3057\u3001\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5b50\u3069\u3082\u306e\u5b50\u3067\u3042\u308b\u5b6b\uff08\u3082\u3057\u3044\u308c\u3070\uff09\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u3092\u4ee3\u8972\u76f8\u7d9a\u3068\u547c\u3073\u307e\u3059\u3002\u5b6b\u3082\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u4e0b\u306e\u4e16\u4ee3\u306e\u8005\uff08\u3082\u3057\u3044\u308c\u3070\uff09\u304c\u76f8\u7d9a\u4eba\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u7b2c1\u9806\u4f4d\u306b\u8a72\u5f53\u8005\u304c\u4e00\u4eba\u3082\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7b2c2\u9806\u4f4d\u3067\u3042\u308b\u89aa\u304c\u76f8\u7d9a\u4eba<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e21\u89aa\u3068\u3082\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5b58\u547d\u306e\u7956\u7236\u6bcd\u304c\u3044\u308c\u3070\u3001\u305d\u306e\u8005\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u7956\u7236\u6bcd\u3082\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u4e0a\u306e\u4e16\u4ee3\u3067\u5b58\u547d\u306e\u8005\u304c\u3044\u308c\u3070\u3001\u305d\u306e\u8005\u304c\u76f8\u7d9a\u4eba\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u7b2c2\u9806\u4f4d\u3082\u8a72\u5f53\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7b2c3\u9806\u4f4d\u3067\u3042\u308b\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3082\u3057\u3001\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u3067\u3042\u308b\u7525\u59ea\uff08\u3082\u3057\u3044\u308c\u3070\uff09\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u4eba\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n\u306a\u304a\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u4ee3\u8972\u76f8\u7d9a\u306f\u4e00\u4ee3\u9650\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u7525\u59ea\u3082\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5b50\u3069\u3082\u305f\u3061\u304c\u518d\u4ee3\u8972\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3053\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5bb6\u7cfb\u56f3\u306e\u4f8b\u3092\u898b\u306a\u304c\u3089\u8003\u3048\u308b\u3068\u3042\u3066\u306f\u3081\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/SElfzH4jY8b9FLMV2mJpewqan-1692090481.png\" width=\"698\" class=\"fr-draggable\" \/><\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">2-2.\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u30b1\u30fc\u30b9<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u6b21\u306e\u9806\u4f4d\u8005<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u304c\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3068\u3048\u3070\u3001\u7b2c1\u9806\u4f4d\u306e\u5b50\u3069\u3082\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408\u3001\u5b6b\u304c\u3044\u3066\u3082\u5b6b\u306f\u76f8\u7d9a\u4eba\u306b\u306f\u306a\u3089\u305a\u3001\u7b2c2\u9806\u4f4d\u306e\u89aa\u306b\u76f8\u7d9a\u6a29\u304c\u79fb\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u308c\u306f\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001\u521d\u3081\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">2-3.\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u5206\u5272\u524d\u306b\u4ea1\u304f\u306a\u3063\u305f\u30b1\u30fc\u30b9<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u5206\u5272\u524d\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u305d\u306e\u8005\u306e\u76f8\u7d9a\u4eba\u304c\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u52a0\u308f\u308a\u307e\u3059<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3068\u3048\u3070\u7236\u306e\u76f8\u7d9a\u3067\u3001\u76f8\u7d9a\u4eba\u304c\u6bcd\u30fb\u9577\u7537\u30fb\u6b21\u7537\u306e3\u4eba\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u9577\u7537\u304c\u907a\u7523\u5206\u5272\u524d\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u9577\u7537\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u9577\u7537\u306e\u59bb\u3068\u9577\u7537\u306e\u5b50\u3069\u3082\u304c\u3001\u9577\u7537\u306e\u4ee3\u308f\u308a\u306b\u7236\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u52a0\u308f\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3064\u307e\u308a\u3001\u3053\u306e\u7236\u306e\u76f8\u7d9a\u306b\u304a\u3051\u308b\u5171\u540c\u76f8\u7d9a\u4eba\u306f\u3001\u6bcd\u30fb\u6b21\u7537\u30fb\u9577\u7537\u306e\u59bb\u30fb\u9577\u7537\u306e\u5b50\u3069\u3082\u306e\u8a084\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">3.\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\uff5c\u5358\u72ec\u76f8\u7d9a\u3068\u306e\u9055\u3044<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/EusjGph1rL3deCnlwq0zXJIi2-1692090483.jpg\" width=\"1000\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u8ab0\u304b\u628a\u63e1\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e0b\u8a18\u306f\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u305f\u8868\u3067\u3059\u3002\u5171\u540c\u76f8\u7d9a\u306e\u5834\u5408\u3001\u5358\u72ec\u76f8\u7d9a\u3068\u7570\u306a\u308b\u70b9\u304c\u4e3b\u306b3\u3064\u3042\u308a\u307e\u3059\uff08\u203b\u8d64\u5b57\u306e\u90e8\u5206\uff09\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/3janhqJ9l5tETzSDMBkWosbKL-1692090484.png\" width=\"2048\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u203b\u66f8\u985e\u96c6\u3081\u306f\u76f8\u7d9a\u4eba\u8abf\u67fb\u306e\u6bb5\u968e\u304b\u3089\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\uff5c\u5358\u72ec\u76f8\u7d9a\u3068\u306e\u9055\u3044\u3011<\/strong><\/span><\/p>\n<div class=\"attention a-1\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#3-1\"><\/a><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#3-1\"><\/a><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#3-1\">3-1.\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#3-2\">3-2.\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u591a\u3044<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#3-3\">3-3.\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u5171\u540c\u76f8\u7d9a\u4eba\u9023\u540d\u3067\u884c\u3046\uff08\u539f\u5247\uff09<\/a><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#3-1\"><\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">3-1.\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u907a\u8a00\u304c\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u907a\u7523\u5206\u5272\u3068\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u76f8\u7d9a\u8ca1\u7523\u3092\u5404\u76f8\u7d9a\u4eba\u306b\u5206\u3051\u308b\u3053\u3068\u3067\u3059\u3002<strong>\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3089\u306a\u3044\u3068\u3001\u539f\u5247\u3068\u3057\u3066\u9810\u8caf\u91d1\u306e\u5f15\u304d\u51fa\u3057\u3084\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306a\u3069\u304c\u3067\u304d\u306a\u3044<\/strong>\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u304c\u59cb\u307e\u308a\u3001\u76f8\u7d9a\u4eba\u8abf\u67fb\uff08\u8ab0\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u304b\u3092\u6238\u7c4d\u53d6\u5f97\u306b\u3088\u3063\u3066\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\uff09\u3068\u8ca1\u7523\u8abf\u67fb\uff08\u3069\u306e\u8ca1\u7523\u304c\u3069\u308c\u3060\u3051\u3042\u308b\u304b\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\uff09\u304c\u7d42\u308f\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u3092\u5168\u54e1\u3067\u907a\u7523\u5206\u5272\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u907a\u7523\u5206\u5272\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a3\u3064\u306e\u9032\u3081\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u907a\u7523\u5206\u5272\u306e\u9032\u3081\u65b9\u3011<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 19.0101%; background-color: #61bd6d;\">\u2460\u907a\u7523\u5206\u5272\u5354\u8b70<\/td>\n<td style=\"width: 80.9899%;\">\u30fb\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u8a71\u3057\u5408\u3044\u306b\u3088\u308a\u884c\u3046\u30fb\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u5408\u610f\u3057\u306a\u3044\u3068\u6210\u7acb\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.0101%; background-color: #61bd6d;\">\u2461\u907a\u7523\u5206\u5272\u8abf\u505c<\/td>\n<td style=\"width: 80.9899%;\">\u30fb\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u8abf\u505c\u59d4\u54e1\u306b\u9593\u306b\u5165\u3063\u3066\u3082\u3089\u3044\u3001\u8a71\u3057\u5408\u3044\u306b\u3088\u308a\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.0101%; background-color: #61bd6d;\">\u2462\u907a\u7523\u5206\u5272\u5be9\u5224<\/td>\n<td style=\"width: 80.9899%;\">\u30fb\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u88c1\u5224\u5b98\u304c\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u6c7a\u3081\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div align=\"left\"><\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u307e\u305a\u306f\u2460\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u307e\u3068\u307e\u3089\u306a\u3051\u308c\u3070\u2461\u306e\u907a\u7523\u5206\u5272\u8abf\u505c\u3078\u3001\u305d\u308c\u3067\u3082\u30c0\u30e1\u306a\u3089\u2462\u907a\u7523\u5206\u5272\u5be9\u5224\u306b\u9032\u3093\u3067\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u907a\u7523\u5206\u5272\u304c\u6210\u7acb\u3059\u308b\u3068\u3001\u907a\u7523\u5206\u5272\u306e\u5185\u5bb9\u3092\u3068\u308a\u307e\u3068\u3081\u305f\u6587\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\uff08\u907a\u7523\u5206\u5272\u5354\u8b70\u306a\u3089\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3001\u8abf\u505c\u306a\u3089\u8abf\u505c\u8abf\u66f8\u3001\u5be9\u5224\u306a\u3089\u5be9\u5224\u66f8\uff09\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u66f8\u985e\u3092\u3082\u3063\u3066\u3001\u9810\u8caf\u91d1\u306e\u5f15\u304d\u51fa\u3057\u3084\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306a\u3069\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5177\u4f53\u7684\u306a\u907a\u7523\u5206\u5272\u65b9\u6cd5\uff08\u8ca1\u7523\u306e\u5206\u3051\u65b9\uff09\u306b\u3064\u3044\u3066\u306f\u30015\u7ae0\u3067\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">3-2.\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u591a\u3044<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u5358\u72ec\u76f8\u7d9a\u3068\u7570\u306a\u308a\u3001\u9810\u8caf\u91d1\u306e\u5f15\u304d\u51fa\u3057\u3084\u5404\u7a2e\u8ca1\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306a\u3069\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u5fc5\u8981\u306a\u66f8\u985e\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u3067\u4e3b\u306b\u5fc5\u8981\u306b\u306a\u308b\u66f8\u985e\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u9055\u3044\u3092\u6bd4\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3010\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306b\u306a\u308b\u4e3b\u306a\u66f8\u985e\u3011<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 50.0000%;\">\u5171\u540c\u76f8\u7d9a\u306e\u5834\u5408<\/td>\n<td style=\"width: 50.0000%;\">\u5358\u72ec\u76f8\u7d9a\u306e\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">\u30fb\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n<strong>\u30fb<\/strong><strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/strong>\uff08\u203b\uff09<br \/>\n<strong>\u30fb<\/strong><strong>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb<\/strong><strong>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/strong><\/td>\n<td style=\"width: 50.0000%;\">\u30fb\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u4eba\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\uff08\u30fb\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u4eba\u306e\u5370\u9451\u8a3c\u660e\u66f8\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u203b\u8abf\u505c\u8abf\u66f8\u30fb\u5be9\u5224\u66f8\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u4eba\u306e\u5370\u9451\u8a3c\u660e\u66f8\u304c\u3042\u308c\u3070\u3088\u3044<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u306e\u5834\u5408\u306f\u3001\u307e\u305a\u524d\u8ff0\u3057\u305f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001<strong>\u6238\u7c4d\u8b04\u672c\u3068\u5370\u9451\u8a3c\u660e\u66f8\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u5206\u306e\u3082\u306e\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u9280\u884c\u306f\u5404\u66f8\u985e\u3092\u4e0b\u8a18\u306e\u76ee\u7684\u3067\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3010\u9280\u884c\u5074\u306e\u5be9\u67fb\u3011<\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"563\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">\u2460\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u6238\u7c4d\u8b04\u672c\u30fb<span style=\"font-size: medium; color: #333333;\">\u30fb\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u4eba\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/span><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u3000\u2192\u8ab0\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u3092\u78ba\u8a8d<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u2461\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u3000\u2192\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u7f72\u540d\u62bc\u5370\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\uff08\u7f72\u540d\u62bc\u5370\u306f\u3059\u306a\u308f\u3061\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u300c\u2715\u2715\u53e3\u5ea7\u306e\u9810\u8caf\u91d1\u306f<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u3000\u3000\u3007\u3007\u304c\u76f8\u7d9a\u3059\u308b\u300d\u3068\u3044\u3046\u5185\u5bb9\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u304b\u3089\uff09<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u2462\u5370\u9451\u8a3c\u660e\u66f8\u2192\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u7f72\u540d\u62bc\u5370\u3057\u3066\u3044\u308b\u4eba\u7269\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e0a\u8a18\u306e\u3088\u3046\u306a\u4e8b\u60c5\u3067\u3001\u5171\u540c\u76f8\u7d9a\u306e\u5834\u5408\u306f\u5fc5\u8981\u306a\u66f8\u985e\u304c\u591a\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u5206\u306e\u6238\u7c4d\u8b04\u672c\u3068\u5370\u9451\u8a3c\u660e\u66f8\u3092\u96c6\u3081\u308b\u306e\u306f<span style=\"font-size: 14.6667px; color: #000000;\"><strong>\u601d\u3063\u305f\u3088\u308a\u3082\u7169\u96d1\u306a\u4f5c\u696d<\/strong>\u3067<\/span>\u3059\u3002<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u30b9\u30e0\u30fc\u30ba\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u5354\u529b\u3057\u306a\u304c\u3089\u66f8\u985e\u3092\u96c6\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">3-3.\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u5171\u540c\u76f8\u7d9a\u4eba\u9023\u540d\u3067\u884c\u3046\uff08\u539f\u5247\uff09<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u306b\u306a\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u539f\u5247\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u9023\u540d\u3067\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u8ca1\u7523\u7dcf\u984d\u304c\u300c3,000\u4e07\u5186+600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3092\u8d85\u3048\u308b\u3068\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u9023\u540d\u30671\u3064\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5404\u81ea\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5225\u3005\u306b\u884c\u3046\u30ea\u30b9\u30af\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"573\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5404\u76f8\u7d9a\u4eba\u306e\u7533\u544a\u5185\u5bb9\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u3084\u3059\u3044<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u3068\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u8cbb\u7528\u304c\u500b\u3005\u306b\u304b\u304b\u308b\u305f\u3081\u3001\u5272\u9ad8\u306b\u306a\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u306a\u308b\u3079\u304f\u9023\u540d\u3067\u7533\u544a\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u305f\u3081\u306b\u3082\u3001\u3084\u306f\u308a<strong>\u5171\u540c\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u5354\u529b\u3057\u306a\u304c\u3089\u3001\u7533\u544a\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">4.\u4e0d\u52d5\u7523\u3092\u5171\u6709\u72b6\u614b\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f5\u3064\u306e\u30ea\u30b9\u30af<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/3YMtjxQrLFudHlXeWSRiyN1C5-1692090486.jpg\" width=\"2048\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u306e\u72b6\u614b\u306f\u3001\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u308c\u3070\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3060\u3001\u907a\u7523\u5206\u5272\u81ea\u4f53\u306b\u671f\u9650\u306f\u306a\u304f\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u306f\u4f55\u304b\u3068\u5fd9\u3057\u3044\u306e\u3067\u3001\u907a\u7523\u5206\u5272\u304c\u5148\u5ef6\u3070\u3057\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u5171\u540c\u76f8\u7d9a\u306e\u72b6\u614b\u3092\u9577\u304f\u7d9a\u3051\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3057\u307e\u305b\u3093<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3002\u7279\u306b\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u65e9\u3081\u306b\u907a\u7523\u5206\u5272\u3092\u3057\u3066\u3001\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u3053\u3067\u306f\u3001\u4e0d\u52d5\u7523\u3092\u5171\u6709\u72b6\u614b\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f\u30ea\u30b9\u30af\u30925\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3010\u4e0d\u52d5\u7523\u3092\u5171\u6709\u72b6\u614b\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f5\u3064\u306e\u30ea\u30b9\u30af\u3011<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#4-1\">4-1.\u6d3b\u7528\u65b9\u6cd5\u3084\u58f2\u5374\u306b\u3064\u3044\u3066\u3082\u3081\u308b<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#4-2\">4-2.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u3092\u5de1\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u308b<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#4-3\">4-3.\u4e0d\u52d5\u7523\u306e\u5c45\u4f4f\u8005\u30fb\u4f7f\u7528\u8005\u3068\u3082\u3081\u308b<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#4-4\">4-4.\u7a7a\u304d\u5bb6\u306a\u3069\u306e\u7ba1\u7406\u3092\u5de1\u3063\u3066\u3082\u3081\u308b<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors#4-5\">4-5.\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u3055\u3089\u306b\u6240\u6709\u8005\u304c\u5897\u3048\u3066\u3044\u304f<\/a><\/li>\n<\/ul>\n<\/div>\n<h3><span style=\"font-size: 14pt; color: #000000;\">4-1.\u6d3b\u7528\u65b9\u6cd5\u3084\u58f2\u5374\u306b\u3064\u3044\u3066\u3082\u3081\u308b<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u6709\u72b6\u614b\u306e\u4e0d\u52d5\u7523\u306f\u3001\u6d3b\u7528\u65b9\u6cd5\u3084\u58f2\u5374\u3092\u5de1\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u3082\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u6709\u72b6\u614b\u306e<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u8a31\u53ef\u304c\u5fc5\u8981<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\uff08\u6c11\u6cd5\u7b2c251\u30fb252\u6761\uff09\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e00\u4eba\u3067\u3082\u53cd\u5bfe\u3057\u3066\u3044\u305f\u3089\u58f2\u5374\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u81ea\u5206\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u6301\u3061\u5206\u306e\u307f\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u73fe\u5b9f\u7684\u306b\u8cb7\u3044\u624b\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e0d\u52d5\u7523\u3092\u4fa1\u5024\u3042\u308b\u3046\u3061\u306b\u6709\u52b9\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u65e9\u3081\u306b\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">4-2.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u3092\u5de1\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u308b<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u6709\u72b6\u614b\u306e\u307e\u307e\u3060\u3068\u3001\u4e0d\u52d5\u7523\u306b\u8ab2\u305b\u3089\u308c\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u3067\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u6709\u72b6\u614b\u306e\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306f\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u306b\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u4ee3\u8868\u8005\u306f\u4ed6\u306e\u5171\u540c\u76f8\u7d9a\u4eba\u304b\u3089\u4ee3\u91d1\u3092\u96c6\u3081\u3066\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4e2d\u306b\u306f\u6255\u304a\u3046\u3068\u3057\u306a\u3044\u30fb\u6255\u3048\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u51fa\u3066\u304f\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u306e\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u5171\u6709\u8005\u5168\u54e1\u306b\u9023\u5e2f\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u306e\u3067\u3001\u8ab0\u304b\u304c\u4ee3\u308f\u308a\u306b\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u306e\u3088\u3046\u306b\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u4ee3\u8868\u8005\u306b\u96c6\u91d1\u306e\u624b\u9593\u304c\u304b\u304b\u308b\u4e0a\u306b\u3001\u8ab0\u304b\u304c\u6255\u308f\u306a\u3044\u5834\u5408\u306f\u4ed6\u306e\u4eba\u304c\u7acb\u3066\u66ff\u3048\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u4e8b\u614b\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">4-3.\u4e0d\u52d5\u7523\u306e\u5c45\u4f4f\u8005\u30fb\u4f7f\u7528\u8005\u3068\u3082\u3081\u308b<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u6709\u72b6\u614b\u306e\u4e0d\u52d5\u7523\u306f\u3001\u305d\u306e\u4e0d\u52d5\u7523\u306e\u5c45\u4f4f\u8005\u30fb\u4f7f\u7528\u8005\u3068\u4ed6\u306e\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u3067\u3082\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305f\u3068\u3048\u3070\u3001\u6bcd\u304c\u4ea1\u304f\u306a\u308a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u30fb\u6b21\u7537\u30fb\u4e09\u7537\u3060\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u6bcd\u306e\u81ea\u5b85\u306f3\u4eba\u306e\u5171\u6709\u72b6\u614b\u306e\u307e\u307e\u3067\u3059\u304c\u3001\u9577\u7537\u306f\u5143\u3005\u6bcd\u3068\u81ea\u5b85\u3067\u540c\u5c45\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u305d\u306e\u307e\u307e\u4f4f\u307f\u7d9a\u3051\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u3046\u306a\u308b\u3068\u3001\u6b21\u7537\u3068\u4e09\u7537\u306f\u81ea\u5206\u305f\u3061\u3082\u5171\u6709\u8005\u3067\u3042\u308b\u304b\u3089\u9577\u7537\u306b\u5bfe\u3057\u3066\u4e0d\u6e80\u3092\u611f\u3058\u307e\u3059\u3002<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u5bb6\u8cc3\u306e\u652f\u6255\u3044\u3084\u9000\u53bb\u3092\u5de1\u3063\u3066\u3082\u3081\u3084\u3059\u304f\u306a\u308b<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">4-4.\u7a7a\u304d\u5bb6\u306a\u3069\u306e\u7ba1\u7406\u3092\u5de1\u3063\u3066\u3082\u3081\u308b<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u524d\u7bc0\u306b\u5bfe\u3057\u3001\u5c45\u4f4f\u8005\u30fb\u4f7f\u7528\u8005\u304c\u3044\u306a\u304f\u3066\u3082\u5225\u306e\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308a\u307e\u3059\u3002\u7a7a\u304d\u5bb6\u304c\u5171\u6709\u72b6\u614b\u3060\u3068\u3001\u305d\u306e\u7ba1\u7406\u3092\u5de1\u3063\u3066\u3082\u3081\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7a7a\u304d\u5bb6\u3060\u3068\u5b9a\u671f\u7684\u306b\u6383\u9664\u3084\u4fee\u7e55\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u308c\u3092<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u8ab0\u304c\u3059\u308b\u306e\u304b\u3001\u624b\u9593\u8cc3\u306f\u3044\u304f\u3089\u306b\u3059\u308b\u306e\u304b<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3068\u3044\u3046\u3053\u3068\u3092\u5de1\u3063\u3066\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u3082\u3081\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u307e\u305f\u3001\u5171\u6709\u72b6\u614b\u3067\u3042\u308b\u3068\u5f53\u4e8b\u8005\u610f\u8b58\u304c\u8584\u308c\u3001\u7ba1\u7406\u304c\u304a\u3056\u306a\u308a\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<strong>\u5efa\u7269\u304c\u52a3\u5316\u3059\u308b\u3068\u3001\u5012\u58ca\u3084\u666f\u89b3\u3078\u306e\u60aa\u5f71\u97ff\u306b\u3088\u308a\u8fd1\u96a3\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b<\/strong>\u30b1\u30fc\u30b9\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<strong>\u4e0d\u6cd5\u6295\u68c4\u3084\u706b\u4e8b<\/strong>\u306a\u3069\u3092\u62db\u304f\u304a\u305d\u308c\u3082\u3042\u308a\u5371\u967a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u65e9\u3081\u306b\u5171\u6709\u72b6\u614b\u3092\u89e3\u6d88\u3057\u3001\u76f8\u7d9a\u3057\u305f\u4eba\u304c\u8cac\u4efb\u3092\u6301\u3063\u3066\u7ba1\u7406\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">4-5.\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u3055\u3089\u306b\u6240\u6709\u8005\u304c\u5897\u3048\u3066\u3044\u304f<\/span><\/h3>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u6709\u72b6\u614b\u306e\u307e\u307e\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u305d\u306e\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u76f8\u7d9a\u4eba\u304c\u65b0\u305f\u306b\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u3001\u6240\u6709\u8005\u304c\u3055\u3089\u306b\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">2\u7ae0\u3067\u3082\u7d39\u4ecb\u3057\u305f\u4f8b\u306b\u3042\u308f\u305b\u3001\u305f\u3068\u3048\u3070\u4ea1\u304f\u306a\u3063\u305f\u7236\u306e\u81ea\u5b85\u304c\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u6bcd\u30fb\u9577\u7537\u30fb\u6b21\u7537\u306e3\u4eba\u306b\u3088\u308b\u5171\u6709\u72b6\u614b\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u9577\u7537\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u9577\u7537\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u9577\u7537\u306e\u59bb\u3068\u9577\u7537\u306e\u5b50\u3069\u3082\u3082\u65b0\u305f\u306b\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u52a0\u308f\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3064\u307e\u308a\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u306f\u6bcd\u30fb\u6b21\u7537\u30fb\u9577\u7537\u306e\u59bb\u30fb\u9577\u7537\u306e\u5b50\u3069\u3082\u3067\u3001\u81ea\u5b85\u306e\u6240\u6709\u8005\u306f4\u4eba\u306b\u5897\u3048\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u3001\u524d\u7bc0\u3067\u8ff0\u3079\u3066\u304d\u305f4\u3064\u306e\u30ea\u30b9\u30af\u304c\u8d77\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u907a\u7523\u5206\u5272\u3082\u307e\u3068\u307e\u308a\u306b\u304f\u304f\u306a\u308a\u3001\u653e\u7f6e\u3057\u3066\u3044\u308b\u3068\u3055\u3089\u306b\u5171\u540c\u76f8\u7d9a\u4eba\u306f\u5897\u3048\u3001\u53ce\u96c6\u304c\u3064\u304b\u306a\u3044\u4e8b\u614b\u306b\u306a\u3063\u3066\u3057\u307e\u3046<\/strong>\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">5.\u907a\u7523\u5206\u5272\u306f\u65e9\u3081\u306b\u3059\u3079\u304d\uff013\u3064\u306e\u907a\u7523\u5206\u5272\u65b9\u6cd5<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/eLVXnYEdfyI196ogFkQmDr0lJ-1692090487.jpg\" width=\"999\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u524d\u7ae0\u3067\u304a\u4f1d\u3048\u3057\u305f\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u65e9\u3081\u306b\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3068\u306f\u3044\u3048\u3001\u8ca1\u7523\u304c\u73fe\u91d1\u3060\u3051\u306a\u3089\u907a\u7523\u5206\u5272\u3082\u7c21\u5358\u3067\u3059\u304c\u3001<strong>\u4e0d\u52d5\u7523\u306a\u3069\u73fe\u7269\u306e\u8ca1\u7523\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u5206\u3051\u308b\u306e\u3082\u96e3\u3057\u3044<\/strong>\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u305d\u3053\u3067\u3001\u907a\u7523\u5206\u5272\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u308a\u3001\u907a\u7523\u5206\u5272\u306b\u306f\u4e0b\u8a183\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 28.3757%; background-color: #61bd6d;\"><\/td>\n<td style=\"width: 71.6243%; background-color: #61bd6d;\"><span style=\"color: #000000;\">\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306e\u7279\u5fb4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.3757%; background-color: #ecf4d9;\">\u73fe\u7269\u5206\u5272<\/td>\n<td style=\"width: 71.6243%;\">\u8ca1\u7523\u3092\u73fe\u7269\u306e\u307e\u307e\u5206\u3051\u308b<br \/>\n\u300a\u4f8b\u300b\u9577\u7537\u304c\u73fe\u91d1\u3001\u6b21\u7537\u304c\u81ea\u5b85\u3001\u4e09\u7537\u304c\u682a\u3092\u305d\u308c\u305e\u308c\u76f8\u7d9a\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.3757%; background-color: #ecf4d9;\">\u4ee3\u511f\u5206\u5272<\/td>\n<td style=\"width: 71.6243%;\">\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u4eba\u304c\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u4ee3\u511f\u91d1\u3092\u652f\u6255\u3046<br \/>\n\u300a\u4f8b\u300b\u9577\u7537\u304c3,000\u4e07\u5186\u306e\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u3001\u6b21\u7537\u3068\u4e09\u7537\u306b\u4ee3\u511f\u91d11,000\u4e07\u5186\u305a\u3064\u652f\u6255\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.3757%; background-color: #ecf4d9;\">\u63db\u4fa1\u5206\u5272<\/td>\n<td style=\"width: 71.6243%;\">\u8ca1\u7523\u3092\u58f2\u5374\u3057\u3066\u3001\u58f2\u5374\u91d1\u3092\u76f8\u7d9a\u4eba\u3067\u5206\u3051\u308b<br \/>\n\u300a\u4f8b\u300b3,000\u4e07\u5186\u306e\u81ea\u5b85\u3092\u58f2\u5374\u3057\u3001\u58f2\u5374\u91d1\u3092\u9577\u7537\u30fb\u6b21\u7537\u30fb\u4e09\u7537\u3067<br \/>\n1,000\u4e07\u5186\u305a\u3064\u5206\u3051\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u73fe\u7269\u5206\u5272\u3068\u4ee3\u511f\u5206\u5272\u306f\u3001<strong>\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u5de1\u3063\u3066\u3082\u3081\u308b<\/strong>\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u614e\u91cd\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u4eba\u3067\u3088\u304f\u8a71\u3057\u5408\u3044\u3001\u81ea\u5206\u305f\u3061\u306b\u3068\u3063\u3066\u6700\u3082\u30d9\u30b9\u30c8\u306a\u65b9\u6cd5\u3092\u9078\u3076\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">6.\u7279\u4f8b\u3084\u63a7\u9664\u3092\u77e5\u3089\u305a\u306b\u907a\u7523\u5206\u5272\u3092\u884c\u3063\u305f\u3053\u3068\u3092\u5f8c\u6094\u3059\u308b\u4eba\u306f\u591a\u3044<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/5oJIPeOLrxbRFmg7WUScsE1qz-1692090488.jpg\" width=\"1000\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u3092\u8d77\u70b9\u306b\u69d8\u3005\u306a\u7a0e\u91d1\u304c\u95a2\u4fc2\u3057\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u305d\u306e\u4e2d\u3067\u3082\u4ee3\u8868\u7684\u306a\u3082\u306e\u304c\u76f8\u7d9a\u7a0e\u3067\u3059\u304c\u3001\u4ed6\u306b\u3082\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u306f\u767b\u9332\u514d\u8a31\u7a0e\u3084<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\"><strong>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u767a\u751f<\/strong>\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u7a0e\u91d1\u306b\u306f\u69d8\u3005\u306a\u7279\u4f8b\u3084\u63a7\u9664\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u3092\u4e0a\u624b\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u7a0e\u984d\u3092\u6e1b\u984d\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001\u305d\u306e\u7279\u4f8b\u3084\u63a7\u9664\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u304c\u305f\u3081\u306b\u3001\u5f8c\u304b\u3089\u5f8c\u6094\u3059\u308b\u4eba\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e00\u822c\u306e\u4eba\u304c\u500b\u5225\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u76f8\u7d9a\u306e\u5236\u5ea6\u3092\u4f7f\u3044\u3053\u306a\u3059\u306e\u306f\u96e3\u3057\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u65e9\u304f\u304b\u3089\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u3044\u308c\u3070\u3001\u3053\u306e\u3088\u3046\u306a\u5931\u6557\u306f\u9632\u3052\u305f\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">7.\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u308b\u907a\u7523\u3092\u5206\u5272\u3059\u308b\u306a\u3089\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/08\/3PwWiuFr9TDVt8b7HpUq46Mel-1692090490.jpg\" width=\"1000\" class=\"fr-draggable\" \/><\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u524d\u7ae0\u3067\u3054\u7d39\u4ecb\u306e\u3068\u304a\u308a\u3001\u7279\u4f8b\u3084\u63a7\u9664\u3092\u77e5\u3089\u305a\u306b\u907a\u7523\u5206\u5272\u3067\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4e00\u822c\u306e\u4eba\u304c\u7279\u4f8b\u3084\u63a7\u9664\u3092\u4e0a\u624b\u304f\u6d3b\u7528\u3059\u308b\u306e\u306f\u7c21\u5358\u3067\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u7279\u4f8b\u3084\u63a7\u9664\u306e\u30eb\u30fc\u30eb\u306f\u96e3\u3057\u304f\u3001\u307e\u305f\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306b\u5fdc\u3058\u3066\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3060\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7279\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u666e\u6bb5\u99b4\u67d3\u307f\u306e\u30cb\u30a2\u624b\u7d9a\u304d\u3067\u3042\u308a\u304b\u3064\u96e3\u6613\u5ea6\u304c\u9ad8\u3044<\/strong>\u306e\u3067\u3001\u57fa\u790e\u63a7\u9664\u984d\uff083,000\u4e07\u5186+600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u3092\u8d85\u3048\u3066\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u7a0e\u52d9\u7533\u544a\u3092\u9032\u3081\u3066\u3044\u304f\u306e\u304c\u3088\u3044\u304b\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3002<\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"576\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u7a0e\u7406\u58eb\u306a\u3089\u4e8c\u6b21\u76f8\u7d9a\u307e\u3067\u8003\u616e\u3057\u3066\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u53ef\u80fd\uff01\u3011<\/strong><\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u7a0e\u7406\u58eb\u306a\u3089\u3001\u5c06\u6765\u8d77\u3053\u308b\u4e8c\u6b21\u76f8\u7d9a\u3082\u3075\u307e\u3048\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u63d0\u6848\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u4e21\u89aa\u306e\u3069\u3061\u3089\u304b\u304c\u4ea1\u304f\u306a\u308b\u3053\u3068\u3092\u4e00\u6b21\u76f8\u7d9a\u3068\u3044\u3044\u3001\u305d\u306e\u5f8c\u3082\u3046\u7247\u65b9\u306e\u89aa\u304c\u4ea1\u304f\u306a\u308b\u3053\u3068\u3092\u4e8c\u6b21\u76f8\u7d9a\u3068\u3044\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u4e8c\u6b21\u76f8\u7d9a\u306f\u4e00\u6b21\u76f8\u7d9a\u3088\u308a\u3082\u76f8\u7d9a\u7a0e\u306e\u60a9\u307f\u304c\u6df1\u523b\u5316\u3059\u308b\u50be\u5411<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u8981\u56e0\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308a\u3084\u3059\u3044\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e8c\u6b21\u76f8\u7d9a\u3067\u306f\u3001\u4e00\u6b21\u76f8\u7d9a\u3088\u308a\u3082\u76f8\u7d9a\u4eba\u6570\u304c\u6e1b\u308b\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u306e\u984d\u304c\u5c11\u306a\u304f\u306a\u308b<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e8c\u6b21\u76f8\u7d9a\u3067\u306f\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306a\u3069\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u4eba\u3060\u3051\u3067\u691c\u8a0e\u3092\u9032\u3081\u308b\u3068\u3001\u76f4\u9762\u3057\u3066\u3044\u308b\u4e00\u6b21\u76f8\u7d9a\u306e\u3053\u3068\u3057\u304b\u8003\u3048\u3089\u308c\u305a\u3001<\/span><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u4e8c\u6b21\u76f8\u7d9a\u306e\u3068\u304d\u306b\u306b\u304b\u3048\u3063\u3066\u7a0e\u8ca0\u62c5\u3092\u5897\u3084\u3059\u7d50\u679c\u306b<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u306a\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u7a0e\u7406\u58eb\u306b\u4efb\u305b\u308c\u3070\u3001\u4e8c\u6b21\u76f8\u7d9a\u307e\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u305f\u4e0a\u3067\u3001\u5bb6\u65cf\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u65b9\u6cd5\u3092\u63d0\u6848\u3067\u304d\u308b\u306e\u3067\u3001\u5c06\u6765\u3078\u306e\u4e0d\u5b89\u3082\u53d6\u308a\u9664\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">8.\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u306f\u5b9f\u7e3e\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u76f8\u7d9a\u306b\u3064\u3044\u3066\u304a\u60a9\u307f\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5b9f\u7e3e\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5f53\u6cd5\u4eba\u304c\u8a87\u308b\u4e0b\u8a183\u3064\u306e\u5f37\u307f\u3067\u3001\u3054\u4f9d\u983c\u8005\u69d8\u306e\u76f8\u7d9a\u3078\u306e\u4e0d\u5b89\u3092\u89e3\u6d88\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u76f8\u7d9a\u3092\u5b9f\u73fe\u3055\u305b\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba3\u3064\u306e\u5f37\u307f\u3011<\/strong><\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors?preview_id=1013&amp;preview_nonce=35991fd4b5&amp;_thumbnail_id=1012&amp;preview=true#8-1_5276\">8-1.\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e \u2500 \u5e74\u95935,276\u4ef6\u306e\u4fe1\u983c\u3068\u5c02\u9580\u6027<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors?preview_id=1013&amp;preview_nonce=35991fd4b5&amp;_thumbnail_id=1012&amp;preview=true#8-2\">8-2.\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-property-co-successors?preview_id=1013&amp;preview_nonce=35991fd4b5&amp;_thumbnail_id=1012&amp;preview=true#8-390\">8-3.\u5168\u56fd90\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/a><\/li>\n<\/ul>\n<\/div>\n<ul><\/ul>\n<h3><span style=\"font-size: 14pt; color: #000000;\">8-1.<\/span><span style=\"font-size: inherit;\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e \u2500 \u5e74\u95935,276\u4ef6\u306e\u4fe1\u983c\u3068\u5c02\u9580\u6027<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/1a2fo2sb3s3-1732758375-1748395103-1.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u30012023\u5e7410\u6708\uff5e2024\u5e749\u6708\u306e1\u5e74\u9593\u3067<strong><span style=\"color: #e25041;\">5,276\u4ef6\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u30b5\u30dd\u30fc\u30c8<\/span><\/strong>\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u4ef6\u6570\u30fb\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u4ef6\u6570\u3068\u3082\u306b<strong><span style=\"color: #e25041;\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u5b9f\u7e3e<\/span><\/strong>\u3092\u8a87\u308a\u307e\u3059\u3002<\/p>\n<p>\u5728\u7c4d\u3059\u308b480\u540d\u4ee5\u4e0a\u306e\u76f8\u7d9a\u7a0e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u3001\u9577<u>\u5e74\u84c4\u7a4d\u3057\u3066\u304d\u305f\u30ce\u30a6\u30cf\u30a6\u3068\u5b9f\u52d9\u7d4c\u9a13\u3092\u793e\u5185\u306e\u72ec\u81ea\u30b7\u30b9\u30c6\u30e0\u3067\u5171\u6709<\/u>\u3057\u3001\u8907\u96d1\u306a\u8ca1\u7523\u8a55\u4fa1\u3084\u5404\u7a2e\u7279\u4f8b\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u3082\u7cbe\u5ea6\u306e\u9ad8\u3044\u5bfe\u5fdc\u3092\u53ef\u80fd\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u3069\u3053\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u3002\u300d<\/p>\n<p>\u305d\u3093\u306a\u65b9\u306b\u3053\u305d\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u3057\u3066\u306e\u5727\u5012\u7684\u306a\u5b9f\u7e3e\u3068\u4fe1\u983c\u3092\u6301\u3064\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u3054\u691c\u8a0e\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 14pt; color: #000000;\">8-2.<\/span><span style=\"font-size: inherit;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u5f01\u8b77\u58eb\u6cd5\u4eba\u30fb\u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba\u3092\u306f\u3058\u3081\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u306b\u7cbe\u901a\u3057\u305f\u5404\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u3092\u64c1\u3057\u3066\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u53e3\u5ea7\u89e3\u7d04\u624b\u7d9a\u304d\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u5bfe\u7b56\u307e\u3067\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u5168\u822c\u306e\u3054\u76f8\u8ac7\u306b\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306f\u7a0e\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u5f8b\u3084\u4e0d\u52d5\u7523\u3001\u91d1\u878d\u306b\u307e\u305f\u304c\u308b\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u8ab0\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u300c\u3069\u3053\u304b\u3089\u624b\u3092\u3064\u3051\u3066\u3088\u3044\u304b\u4e0d\u5b89\u300d\u3068\u3044\u3063\u305f\u304a\u60a9\u307f\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u30c8\u30fc\u30bf\u30eb\u306b\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/hv6rj4f71pv-1748395896-1.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u4e00\u89a7\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php#groupList\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u6982\u8981<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h3><span style=\"font-size: 14pt; color: #000000;\">8-3.<\/span><span style=\"font-size: inherit;\">\u5168\u56fd90\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u5317\u6d77\u9053\u304b\u3089\u6c96\u7e04\u307e\u3067<strong><span style=\"color: #e25041;\">\u5168\u56fd90\u304b\u6240\u306b\u4e8b\u52d9\u6240\u3092\u5c55\u958b<\/span><\/strong>\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3082<strong><span style=\"color: #e25041;\">\u5168\u56fd\u3069\u3053\u304b\u3089\u3067\u3082\u3054\u76f8\u8ac7\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5317\u6d77\u9053\u30fb\u6771\u5317\u3001\u95a2\u6771\u3001\u4e2d\u90e8\u3001\u95a2\u897f\u3001\u4e2d\u56fd\u30fb\u56db\u56fd\u3001\u4e5d\u5dde\u30fb\u6c96\u7e04\u3068\u3001\u5404\u30a8\u30ea\u30a2\u306b\u62e0\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306b\u8fd1\u3044\u4e8b\u52d9\u6240\u3067\u30b9\u30e0\u30fc\u30ba\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5730\u57df\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e0d\u52d5\u7523\u304c\u9060\u65b9\u306b\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u5404\u5730\u57df\u306e\u4e8b\u52d9\u6240\u304c\u9023\u643a\u3057\u3001\u8ca1\u7523\u8abf\u67fb\u304b\u3089\u7533\u544a\u624b\u7d9a\u304d\u307e\u3067\u4e00\u8cab\u3057\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u5168\u56fd\u5bfe\u5fdc\u30fb\u5730\u57df\u5bc6\u7740\u306e\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/6mb7gl8sq56-1732758722-1748395103-1.png\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u5168\u56fd\u306e\u4e8b\u52d9\u6240\u4e00\u89a7\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/branch.php\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4ebaHP\u3000\u56fd\u5185\u62e0\u70b9<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 18pt; color: #ffffff;\">9.\u307e\u3068\u3081<\/span><\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3053\u3053\u307e\u3067\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u6700\u5f8c\u306b\u672c\u6587\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u304a\u3055\u3089\u3044\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #ff0000;\"><strong>\u5171\u540c\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u72b6\u614b\u306e\u76f8\u7d9a\u4eba\u306e\u3053\u3068<\/strong><\/span><span style=\"font-size: 11pt; color: #000000;\">\u3092\u6307\u3057\u307e\u3059\u3002\u5171\u540c\u76f8\u7d9a\u4eba\u306a\u308b\u4eba\u7269\u306f\u3001\u300a\u914d\u5076\u8005\u300b\uff0b\u300a\u5b50\u3069\u3082\u2192\u89aa\u2192\u5144\u5f1f\u59c9\u59b9\u300b\u306e\u9806\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u306f\u5358\u72ec\u76f8\u7d9a\u3068\u7570\u306a\u308b\u70b9\u304c\u4e3b\u306b3\u3064\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\uff5c\u5358\u72ec\u76f8\u7d9a\u3068\u306e\u9055\u3044\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"570\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u591a\u3044<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u539f\u5247\u3068\u3057\u3066\u5171\u540c\u76f8\u7d9a\u4eba\u9023\u540d\u3067\u884c\u3046<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u5171\u540c\u76f8\u7d9a\u306e\u72b6\u614b\u306f\u3001\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u308c\u3070\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u3057\u304b\u3057\u3001\u9577\u304f\u8ca1\u7523\uff08\u7279\u306b\u4e0d\u52d5\u7523\uff09\u3092\u5171\u6709\u72b6\u614b\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\"><strong>\u3010\u4e0d\u52d5\u7523\u3092\u5171\u6709\u72b6\u614b\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f5\u3064\u306e\u30ea\u30b9\u30af\u3011<\/strong><\/span><\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"576\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\"><span style=\"font-size: 11pt; color: #000000;\">\u30fb\u6d3b\u7528\u65b9\u6cd5\u3084\u58f2\u5374\u306b\u3064\u3044\u3066\u3082\u3081\u308b<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u3092\u5de1\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u308b<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u4e0d\u52d5\u7523\u306e\u5c45\u4f4f\u8005\u30fb\u4f7f\u7528\u8005\u3068\u3082\u3081\u308b\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u7a7a\u304d\u5bb6\u306a\u3069\u306e\u7ba1\u7406\u3092\u5de1\u3063\u3066\u3082\u3081\u308b<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u30fb\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u3055\u3089\u306b\u6240\u6709\u8005\u304c\u5897\u3048\u3066\u3044\u304f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u306a\u308b\u3079\u304f\u65e9\u304f\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; 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