{"id":1216,"date":"2022-12-05T00:00:00","date_gmt":"2022-12-04T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e6%b3%95%e5%ae%9a%e7%9b%b8%e7%b6%9a%e5%88%86%e3%81%a8%e9%81%ba%e7%95%99%e5%88%86-%ef%bd%9e%e7%9b%b8%e7%b6%9a%e4%ba%ba%e3%81%ae%e5%84%aa%e5%85%88%e9%a0%86%e4%bd%8d%e3%81%a3%e3%81%a6%ef%bc%9f%ef%bd%9e"},"modified":"2025-04-03T13:08:56","modified_gmt":"2025-04-03T04:08:56","slug":"hoteisozoku-iryubun","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/hoteisozoku-iryubun","title":{"rendered":"\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u907a\u7559\u5206 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clearfix\">\n<h2>1.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f<\/h2>\n<p>\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u4eba\u3092\u76f8\u7d9a\u4eba\u3068\u3044\u3044\u307e\u3059\u304c\u3001\u6c11\u6cd5\u3067\u306f\u3001\u3053\u306e\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e0b\u8a18\u306e\u3088\u3046\u306b\u9806\u756a\u304c\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u3092<span class=\"f-green\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/span>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p class=\"border\"><b>\uff1c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff1e<\/b><br \/>\n<span class=\"f-green\">\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u9806\u4f4d<\/span><br \/>\n\u7b2c\u4e00\u9806\u4f4d\uff1a<span class=\"f-green\">\u914d\u5076\u8005<\/span>\u3068\u76f4\u7cfb\u5351\u5c5e\uff08\u5b50\u4f9b\uff1d\u9577\u7537\u3001\u6b21\u7537\u3001\u4e09\u7537\u3001\u9577\u5973\u3001\u6b21\u5973\u306a\u3069\uff09<br \/>\n\u7b2c\u4e8c\u9806\u4f4d\uff1a<span 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rowspan=\"2\">\u2460\u914d\u5076\u8005\u3068\u5b50\u4f9b<\/td>\n<td>\u914d\u5076\u8005<\/td>\n<td>1\/2<\/td>\n<\/tr>\n<tr>\n<td>\u5b50\u4f9b<\/td>\n<td>1\/2<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u2461\u914d\u5076\u8005\u3068\u7236\u6bcd\uff08\u7956\u7236\u3001\u7956\u6bcd\uff09<\/td>\n<td>\u914d\u5076\u8005<\/td>\n<td>2\/3<\/td>\n<\/tr>\n<tr>\n<td>\u7236\u6bcd\uff08\u7956\u7236\u3001\u7956\u6bcd\uff09<\/td>\n<td>1\/3<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u2462\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<td>\u914d\u5076\u8005<\/td>\n<td>3\/4<\/td>\n<\/tr>\n<tr>\n<td>\u5144\u5f1f\u59c9\u59b9<\/td>\n<td>1\/4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"text14\">\u203b\u5b50\u4f9b\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u5747\u7b49\u306b\u5272\u308a\u307e\u3059\u3002<\/p>\n<h3>\uff08\u4f8b\uff09\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3001\u5b50\u4f9b3\u4eba\u306e\u30b1\u30fc\u30b9<\/h3>\n<p><b>\u914d\u5076\u8005\uff1a1\/2<\/b>\u3068\uff08\u5b50\u4f9b\uff1a1\/2\uff09\u3000<b>\u5b50\u4f9b1\u4eba\u3042\u305f\u308a1\/6\u305a\u3064<\/b><\/p>\n<p>\u907a\u7523\u5206\u5272\u306b\u304a\u3044\u3066\u3001\u300c\u8ab0\u304c\u3044\u304f\u3089\u76f8\u7d9a\u3057\u306a\u3055\u3044\u300d\u3068\u3044\u3046\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3082\u3057\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304c\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>3.\u907a\u7559\u5206\u306f\u76f8\u7d9a\u4eba\u306e\u6700\u4f4e\u9650\u5ea6\u306e\u751f\u6d3b\u4fdd\u969c<\/h2>\n<p>\u76f8\u7d9a\u3067\u306f\u3001\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u8ca1\u7523\u306e\u914d\u5206\u3092\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u3053\u306e\u907a\u8a00\u304c\u3042\u308c\u3070\u76f8\u7d9a\u4eba\u306b\u9650\u3089\u305a\u3001\u5b6b\u3084\u751f\u524d\u304a\u4e16\u8a71\u306b\u306a\u3063\u305f\u4eba\u306a\u3069\u306b\u5bfe\u3057\u3001\u907a\u7523\u3092\u5206\u914d\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u3082\u3057\u907a\u8a00\u306b\u3088\u308a\u81ea\u5206\u306e\u8ca1\u7523\u3092\u8d64\u306e\u4ed6\u4eba\u306b\u907a\u8d08\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u305d\u306e\u5f8c\u306e\u751f\u6d3b\u306b\u56f0\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u6700\u4f4e\u9650\u5ea6\u306e\u751f\u6d3b\u4fdd\u969c\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u672c\u6765\u76f8\u7d9a\u3067\u304d\u308b\u53d6\u308a\u5206\u306e\u3046\u3061\u4e00\u5b9a\u984d\u307e\u3067\u306f<span class=\"f-green\">\u907a\u7559\u5206<\/span>\u3068\u3057\u3066\u3001\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u907a\u7559\u5206\u306e\u5272\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e1\/2\u3068\u3044\u3046\u5272\u5408\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001<span class=\"f-green\">\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u907a\u7559\u5206\u306e\u5272\u5408\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/p>\n<table class=\"c-table is-center\" style=\"margin-bottom: 10px;\">\n<thead>\n<tr>\n<th>\u76f8\u7d9a\u4eba\u306e\u69cb\u6210<\/th>\n<th>\u76f8\u7d9a\u4eba<\/th>\n<th>\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/th>\n<th>\u907a\u7559\u5206<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"2\">\u2460\u914d\u5076\u8005\u3068\u5b50\u4f9b<\/td>\n<td>\u914d\u5076\u8005<\/td>\n<td>1\/2<\/td>\n<td>1\/4<\/td>\n<\/tr>\n<tr>\n<td>\u5b50\u4f9b<\/td>\n<td>1\/2<\/td>\n<td>1\/4<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u2461\u914d\u5076\u8005\u3068\u7236\u6bcd\uff08\u7956\u7236\u3001\u7956\u6bcd\uff09<\/td>\n<td>\u914d\u5076\u8005<\/td>\n<td>2\/3<\/td>\n<td>1\/3<\/td>\n<\/tr>\n<tr>\n<td>\u7236\u6bcd\uff08\u7956\u7236\u3001\u7956\u6bcd\uff09<\/td>\n<td>1\/3<\/td>\n<td>1\/6<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u2462\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<td>\u914d\u5076\u8005<\/td>\n<td>3\/4<\/td>\n<td>1\/2<\/td>\n<\/tr>\n<tr>\n<td>\u5144\u5f1f\u59c9\u59b9<\/td>\n<td>1\/4<\/td>\n<td>\uff0d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uff08\u4f8b\uff09\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3001\u5144\u5f1f2\u4eba\u3067\u907a\u8a00\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/10\/hoteisozoku-iryubun_2.png\" alt=\"\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3001\u5144\u5f1f2\u4eba\u3067\u907a\u8a00\u304c\u3042\u308b\u30b1\u30fc\u30b9\" width=\"295\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\u5b50\u4f9b\u304c\u3044\u306a\u3044\u592b\u5a66\u3067\u3001\u592b\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u5965\u3055\u3093\u3068\u5144\u3001\u5f1f\u3068\u3044\u3046\u5bb6\u65cf\u69cb\u6210\u3067\u3059\u3002<br \/>\n\u592b\u306f\u300c\u5965\u3055\u3093\u306b\u8ca1\u7523\u3092\u3059\u3079\u3066\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u907a\u8a00\u3092\u306e\u3053\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br 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