{"id":1227,"date":"2022-12-08T00:00:00","date_gmt":"2022-12-07T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e8%b2%a1%e7%94%a3%e3%81%8b%e3%82%89%e5%bc%95%e3%81%84%e3%81%a6%e8%a8%88%e7%ae%97%e3%81%a7%e3%81%8d%e3%82%8b%e3%82%82%e3%81%ae%e3%80%8c%e5%82%b5%e5%8b%99%e6%8e%a7%e9%99%a4%e3%80%8d"},"modified":"2025-04-03T13:08:53","modified_gmt":"2025-04-03T04:08:53","slug":"saimu-kojo","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/saimu-kojo","title":{"rendered":"\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u300c\u50b5\u52d9\u63a7\u9664\u300d"},"content":{"rendered":"

\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u6d17\u3044\u51fa\u3057\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u306b\u501f\u5165\u91d1\u306a\u3069\u306e\u50b5\u52d9\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u907a\u7523\u7dcf\u984d\u304b\u3089\u50b5\u52d9\u3092\u63a7\u9664\uff08\u30de\u30a4\u30ca\u30b9\uff09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u300c\u50b5\u52d9\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\u753a\u7530\u4e8b\u52d9\u6240<\/a><\/p>\n

\n

1.\u50b5\u52d9\u63a7\u9664\u3068\u306f<\/h2>\n

\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u3059\u308b\u3068\u304d\u3001\u907a\u7523\uff08\u76f8\u7d9a\u8ca1\u7523\uff09\u3092\u8abf\u3079\u3066\u305d\u308c\u3092\u3082\u3068\u306b\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002\"\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u300c\u50b5\u52d9\u63a7\u9664\u300d\"
\n\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306b\u501f\u5165\u91d1\u306a\u3069\u306e\u50b5\u52d9\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u907a\u7523\u7dcf\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u3001\u7d0d\u4ed8\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u907a\u7523\u7dcf\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u4ee5\u4e0b2\u3064\u3067\u3059\u3002<\/p>\n

    \n
  1. \u50b5\u52d9<\/span>\u00a0\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u3042\u3063\u305f\u50b5\u52d9\u3067\u3001\u78ba\u5b9f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/li>\n
  2. \u846c\u5f0f\u8cbb\u7528<\/span>\uff08\u50b5\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\uff09\u907a\u7523\u7dcf\u984d\u304b\u3089\u30de\u30a4\u30ca\u30b9\uff08\u63a7\u9664\uff09\u3067\u304d\u308b<\/li>\n<\/ol>\n

    \u50b5\u52d9\u63a7\u9664\u306e\u300c\u5bfe\u8c61\u306b\u306a\u308b\u300d\u3082\u306e\u3068\u300c\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u300d\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u4e3b\u306a\u3082\u306e\u3092\u307e\u3068\u3081\u307e\u3059\u306e\u3067\u3054\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

    2.\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u50b5\u52d9\uff08\u4e3b\u306a\u3082\u306e\uff09<\/h2>\n
      \n
    1. \u9280\u884c\u3084\u500b\u4eba\u304b\u3089\u306e\u501f\u5165\u91d1<\/span>
      \n\u500b\u4eba\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u4e2d\u3067\u3082\u7279\u306b\u89aa\u65cf\u304b\u3089\u306e\u501f\u5165\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u614b\u3068\u3057\u3066\u501f\u5165\u304c\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n
    2. \u516c\u79df\u516c\u8ab2\uff08\u3053\u3046\u305d\u3053\u3046\u304b\uff09\u203b\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3084\u8ca0\u62c5\u91d1<\/span>
      \n\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u652f\u6255\u3046\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u3067\u3059\u3002
      \n\u5ef6\u6ede\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8cac\u4efb\u3067\u767a\u751f\u3057\u305f\u3082\u306e\u306f\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n
    3. \u9023\u5e2f\u50b5\u52d9\uff08\u9023\u5e2f\u50b5\u52d9\u8005\u304c\u5f01\u6e08\u4e0d\u80fd\u306e\u5834\u5408\uff09<\/span>
      \n\u592b\u5a66\u3084\u89aa\u5b50\u306a\u3069\u304c\u9023\u5e2f\u3057\u3066\u8ca0\u62c5\u3059\u308b\u50b5\u52d9\u306b\u304a\u3044\u3066\u3001\u9023\u5e2f\u50b5\u52d9\u8005\u304c\u5f01\u6e08\u4e0d\u80fd\u3067\u3042\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5f01\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306a\u3069\u6c42\u511f\u6a29\u3092\u884c\u4f7f\u3057\u3066\u3082\u5f01\u6e08\u3092\u53d7\u3051\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8ca0\u62c5\u3059\u3079\u304d\u90e8\u5206\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n
    4. \u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u652f\u6255\u3046\u672a\u6255\u533b\u7642\u8cbb<\/span>
      \n\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u652f\u6255\u3044\u3082\u50b5\u52d9\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u3061\u3089\u306f\u300c\u846c\u5f0f\u8cbb\u7528\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n
    5. \u8cc3\u8cb8\u4e0d\u52d5\u7523\u306a\u3069\u306e\u9810\u304b\u308a\u6577\u91d1<\/span><\/li>\n
    6. \u88ab\u76f8\u7d9a\u4eba\u304c\u4f7f\u7528\u3057\u3066\u3044\u305f\u6c34\u9053\u30fb\u5149\u71b1\u8cbb\u3084\u96fb\u8a71\u4ee3\u306a\u3069\u306e\u672a\u6255\u91d1<\/span><\/li>\n
    7. \u7279\u5225\u5bc4\u4e0e\u6599<\/span>
      \n\u88ab\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u7121\u511f\u3067\u7642\u990a\u770b\u8b77\u306a\u3069\u306e\u52b4\u52d9\u3092\u63d0\u4f9b\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306e\u7dad\u6301\u307e\u305f\u306f\u5897\u52a0\u306b\u7279\u5225\u306e\u5bc4\u4e0e\u3092\u3057\u305f\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u65b9\u306b\u5bfe\u3057\u3066\u3001\u7279\u5225\u5bc4\u4e0e\u6599\u3092\u652f\u6255\u3046\u76f8\u7d9a\u4eba\u306f\u50b5\u52d9\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u4ee4\u548c\u5143\u5e74\uff082019\u5e74\uff097\u67081\u65e5\u4ee5\u964d\u306e\u76f8\u7d9a\u958b\u59cb\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3082\u306e\u3067\u3059\u3002<\/li>\n<\/ol>\n

      3.\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u50b5\u52d9\uff08\u4e3b\u306a\u3082\u306e\uff09<\/h2>\n
        \n
      1. \u5893\u5730\u3084\u4ecf\u5177\u306a\u3069\u975e\u8ab2\u7a0e\u8ca1\u7523\u306b\u4fc2\u308b\u672a\u6255\u91d1<\/span>
        \n\u304a\u5893\u3084\u795e\u68da\u30fb\u4ecf\u58c7\u306a\u3069\uff08\u5893\u6240\u3001\u970a\u3073\u3087\u3046\u3001\u796d\u5177\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\uff09\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\u306b\u4fc2\u308b\u672a\u6255\u91d1\u304a\u3088\u3073\u8cfc\u5165\u8cbb\u7528\u306f\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n
      2. \u4fdd\u8a3c\u50b5\u52d9<\/span>
        \n\u50b5\u52d9\u8005\u3068\u4fdd\u8a3c\u4eba\u3067\u5951\u7d04\u3057\u305f\u4fdd\u8a3c\u50b5\u52d9\u306f\u539f\u5247\u3068\u3057\u3066\u50b5\u52d9\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u50b5\u52d9\u8005\u304c\u5f01\u6e08\u4e0d\u80fd\u7b49\u306e\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u63a7\u9664\u53ef\u80fd\u306a\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n
      3. \u56e3\u4f53\u4fe1\u7528\u751f\u547d\u4fdd\u967a\u4ed8\u304d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3<\/span>
        \n\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u3068\u540c\u6642\u306b\u4fdd\u967a\u91d1\u306b\u3088\u308a\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8fd4\u6e08\u304c\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u50b5\u52d9\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n
      4. \u3059\u3067\u306b\u6d88\u6ec5\u6642\u52b9\u306e\u5b8c\u6210\u3057\u305f\u672a\u6255\u98f2\u98df\u8cbb<\/span>
        \n\u672a\u6255\u3044\u306e\u98f2\u98df\u8cbb\u306f\u6c11\u6cd5\u6539\u6b63\u5f8c\uff082020\u5e744\u67081\u65e5\u4ee5\u964d\uff095\u5e74\u3067\u6642\u52b9\u304c\u5b8c\u6210\u3057\u307e\u3059\u3002\u203b\u6539\u6b63\u524d\u306e\u6642\u52b9\u306f1\u5e74<\/li>\n
      5. \u78ba\u5b9f\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u50b5\u52d9<\/span>
        \n\u50b5\u52d9\u306f\u5b58\u5728\u3059\u308b\u304c\u91d1\u984d\u304c\u672a\u78ba\u5b9a\u306a\u3082\u306e\u3001\u88c1\u5224\u4fc2\u4e89\u4e2d\u306e\u50b5\u52d9\u306a\u3069\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/li>\n
      6. \u76f8\u7d9a\u4eba\u304c\u8ca0\u62c5\u3059\u3079\u304d\u50b5\u52d9<\/span>
        \n\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u306b\u767a\u751f\u3059\u308b\u4ee5\u4e0b\u306e\u8cbb\u7528<\/p>\n
          \n
        • \u76f8\u7d9a\u8ca1\u7523\u306e\u7ba1\u7406\u8cbb\u7528<\/li>\n
        • \u907a\u8a00\u57f7\u884c\u8cbb\u7528\u3001\u8ca1\u7523\u76ee\u9332\u8abf\u88fd\u8cbb\u7528<\/li>\n
        • \u907a\u7523\u5206\u5272\u4ea4\u6e09\u306b\u4fc2\u308b\u5f01\u8b77\u58eb\u8cbb\u7528\u3084\u8a34\u8a1f\u8cbb\u7528<\/li>\n
        • \u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u305f\u3081\u306e\u7a0e\u7406\u58eb\u8cbb\u7528<\/li>\n
        • \u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u305f\u3081\u306e\u6238\u7c4d\u8b04\u672c\u4ee3\u306a\u3069<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

          4.\u304a\u308f\u308a\u306b<\/h2>\n

          \u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u3092\u907a\u7523\u7dcf\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u4eba\u306f\u3001\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u5305\u62ec\u53d7\u907a\u8005\u203b<\/span>\u3067\u3059\u3002<\/p>\n

          \u5305\u62ec\u53d7\u907a\u8005\u2026\u2026<\/span>\u907a\u8a00\u306b\u3088\u308a\u907a\u7523\u306e\u5168\u90e8\u307e\u305f\u306f\u4f55\u5206\u306e\u3044\u304f\u3064\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u907a\u7523\u306e\u5168\u4f53\u306b\u5bfe\u3059\u308b\u5272\u5408\u3067\u8ca1\u7523\u3092\u4e0e\u3048\u3089\u308c\u305f\u4eba\u306e\u3053\u3068\u3002<\/p>\n

          \u300c\u50b5\u52d9\u63a7\u9664\u300d\u306f\u76f8\u7d9a\u958b\u59cb\u306e\u72b6\u6cc1\u3084\u500b\u5225\u306e\u4e8b\u60c5\u306b\u3088\u308a\u3001\u300c\u5bfe\u8c61\u306b\u306a\u308b\u300d\u300c\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u300d\u304c\u7570\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u306b\u3088\u3063\u3066\u3082\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9\u306e\u7bc4\u56f2\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

          \u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n

          <\/p>\n","protected":false},"excerpt":{"rendered":"

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