{"id":1233,"date":"2022-12-08T00:00:00","date_gmt":"2022-12-07T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e6%9c%aa%e6%94%af%e7%b5%a6%e5%b9%b4%e9%87%91%e3%81%af%e7%9b%b8%e7%b6%9a%e8%b2%a1%e7%94%a3%e3%81%ab%e3%81%82%e3%81%9f%e3%82%89%e3%81%aa%e3%81%84%ef%bc%9f"},"modified":"2025-04-10T13:06:45","modified_gmt":"2025-04-10T04:06:45","slug":"mishikyu-nenkin","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/mishikyu-nenkin","title":{"rendered":"\u672a\u652f\u7d66\u5e74\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u3042\u305f\u3089\u306a\u3044\uff1f"},"content":{"rendered":"<p>\u9ad8\u9f62\u8005\u306b\u3068\u3063\u3066\u751f\u6d3b\u306e\u652f\u3048\u306b\u306a\u308b\u5e74\u91d1\u3002<br \/>\n\u5e74\u91d1\u306f\u524d\u6708\u30fb\u524d\u3005\u6708\u5206\u3092\u5f8c\u6255\u3044\u3059\u308b\u3057\u304f\u307f\u306a\u306e\u3067\u3001\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3089\u308c\u305f\u6642\u70b9\u3067\u306f\u672a\u652f\u7d66\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u3042\u305f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u7533\u3057\u307e\u3059\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u672a\u652f\u7d66\u5e74\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u3042\u305f\u3089\u305a\u3001\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u306e\u4e00\u6642\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\"><b>\u57f7\u7b46\uff1a\u8fbb\u30fb\u672c\u90f7 \u76f8\u7d9a\u30bb\u30f3\u30bf\u30fc<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kanto\/#odawara\">\u5c0f\u7530\u539f\u4e8b\u52d9\u6240<\/a><\/b><\/p>\n<h2>1.\u5e74\u91d1\u306e\u652f\u6255\u3044\u306f\u4ea1\u304f\u306a\u3089\u308c\u305f\u6708\u307e\u3067<\/h2>\n<div><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/09\/mishikyu-nenkin-fig2.png\" alt=\"\u5e74\u91d1\u306e\u652f\u6255\u3044\u30b5\u30a4\u30af\u30eb\" width=\"434\" height=\"489\" class=\"alignright wp-image-2658 size-full\" loading=\"lazy\" \/><\/div>\n<p>\u5e74\u91d1\u306e\u652f\u6255\u306f\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u6708\u306e\u5206\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002\u516c\u7684\u5e74\u91d1\u306e\u652f\u6255\u306f\u5076\u6570\u6708\u306e15\u65e5\u306b\u5e746\u56de\u306b\u5206\u3051\u3066\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<br \/>\n\u65e5\u5272\u308a\u8a08\u7b97\u306f\u884c\u308f\u308c\u305a\u30011\u65e5\u306b\u4ea1\u304f\u306a\u3063\u3066\u30821\u30f5\u6708\u5206\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5076\u6570\u6708\u306b\u4ea1\u304f\u306a\u308b\u3068\u30011\u30f5\u6708\u5206\uff08\u3082\u3057\u304f\u306f3\u30f5\u6708\u5206\uff09\u3001\u5947\u6570\u6708\u306b\u4ea1\u304f\u306a\u308b\u30682\u30f6\u6708\u5206\u304c\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u6642\u70b9\u3067\u652f\u7d66\u3055\u308c\u3066\u306a\u3044\u5e74\u91d1\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5e74\u91d1\u3092\u300c<span class=\"f-green\">\u672a\u652f\u7d66\u5e74\u91d1<\/span>\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30014\u670810\u65e5\u306b\u4ea1\u304f\u306a\u3089\u308c\u308b\u30682\u6708\u30fb3\u6708\u30fb4\u6708\u5206\u304c\u30014\u670820\u65e5\u306b\u4ea1\u304f\u306a\u3089\u308c\u308b\u30684\u6708\u5206\u304c\u30015\u670820\u65e5\u306b\u4ea1\u304f\u306a\u3089\u308c\u308b\u30684\u6708\u5206\u30fb5\u6708\u5206\u304c\u672a\u652f\u7d66\u5e74\u91d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"f clearfix\">2.\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3089\u308c\u305f\u969b\u306e\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p>\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3089\u308c\u305f\u3089\u3001\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\u3092\u907a\u65cf\u304c\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c4a\u306e\u63d0\u51fa\u304c\u9045\u308c\u3066\u3001\u6b7b\u4ea1\u65e5\u4ee5\u964d\u5206\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u8fd4\u5374\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u30704\u670830\u65e5\u306b\u4ea1\u304f\u306a\u3089\u308c\u30666\u670815\u65e5\u306b4\u6708\u5206\u30fb5\u6708\u5206\u304c\u632f\u308a\u8fbc\u307e\u308c\u305f\u5834\u5408\u306f\u30015\u6708\u5206\u3092\u8fd4\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>3.\u672a\u652f\u7d66\u5e74\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u307e\u305b\u3093<\/h2>\n<p>\u672a\u652f\u7d66\u5e74\u91d1\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u4eba\u306b\u8acb\u6c42\u6a29\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u672a\u652f\u7d66\u5e74\u91d1\u306f\u8acb\u6c42\u6a29\u306e\u3042\u308b\u4eba\u306e\u8ca1\u7523\u3068\u306a\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u542b\u307e\u308c\u305a\u3001\u53d7\u3051\u53d6\u3063\u305f\u65b9\u306e\u4e00\u6642\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u5224\u4f8b\u304c\u3042\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail2?id=57054\" target=\"_blank\" class=\"green\" rel=\"nofollow noopenner noopener\">\u5e73\u62107\u5e7411\u67087\u65e5\u6700\u9ad8\u88c1\u5224\u6c7a<\/a>\uff09\u3002<\/p>\n<h2>4.\u672a\u652f\u7d66\u5e74\u91d1\uff08\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u7b49\uff09\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u306a\u3089\u306a\u304b\u3063\u305f\u5834\u5408<\/h2>\n<p>\u4ee5\u4e0b\u306b\u3001\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u7b49\u306e\u672a\u652f\u7d66\u5e74\u91d1\u304c\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u3063\u305f\u4e8b\u4f8b\u3068\u3001\u306a\u3089\u306a\u304b\u3063\u305f\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>4-1.\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u3063\u305f\u4e8b\u4f8b<\/h3>\n<p>\u88ab\u76f8\u7d9a\u4ebaA\u69d8\u306f\u30ac\u30f3\u3067\u9577\u5e74\u5165\u9000\u9662\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u3066\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u306b\u969c\u5bb3\u8005\u5e74\u91d1\u306e\u652f\u7d66\u7533\u8acb\u3092\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>A\u69d8\u306f\u4ee4\u548c3\u5e743\u6708\u306b\u4ea1\u304f\u306a\u3089\u308c\u30013\u670815\u65e5\u306b\u7d04700\u4e07\u5186\u304cA\u69d8\u306e\u901a\u5e33\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001A\u69d8\u304c\u7533\u8acb\u3057\u3066\u751f\u524d\u306b\u6c7a\u5b9a\u3055\u308c\u652f\u7d66\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066<span class=\"f-green\">\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u7b97\u5165\u3057\u307e\u3057\u305f<\/span>\u3002<\/p>\n<h3>4-2.\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u3089\u306a\u304b\u3063\u305f\u4e8b\u4f8b<\/h3>\n<p>\u6b21\u306b\u3001\u4ee4\u548c2\u5e74\uff082020\u5e74\uff0912\u6708\u306b\u4ea1\u304f\u306a\u3089\u308c\u305fB\u69d8\u306e\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\nB\u69d8\u306e\u6bcd\u89aa\u306e\u53e3\u5ea7\u306b\u3001\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u306e\u672a\u652f\u7d66\u5e74\u91d1\u3068\u3057\u3066\u7d04190\u4e07\u5186\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001<span class=\"f-green\">B\u69d8\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u7b97\u5165\u3057\u306a\u3044<\/span>\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>B\u69d8\u306e\u751f\u524d\u306b\u652f\u7d66\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3082\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<br \/>\n\u672c\u4ef6\u306e\u5834\u5408\u3082\u3001\u907a\u65cf\u304c\u53d7\u3051\u308b\u672a\u652f\u7d66\u5e74\u91d1\u306e\u3046\u3061\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u7b49\u306e\u898f\u5b9a\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3082\u306e\u306f\u4e00\u6642\u6240\u5f97\u306e\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u907a\u65cf\u306e\u4e00\u6642\u6240\u5f97\u3068\u306a\u3089\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>5.\u304a\u308f\u308a\u306b<\/h2>\n<p>\u4eca\u56de\u306f\u672a\u53ce\u5e74\u91d1\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3057\u305f\u3002<br \/>\n\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u672a\u652f\u7d66\u5e74\u91d1\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u7686\u69d8\u306e\u304a\u5f79\u306b\u7acb\u3066\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p><!-- https:\/\/www.ht-tax.or.jp\/sozoku-guide\/mishikyu-nenkin\/ --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u9ad8\u9f62\u8005\u306b\u3068\u3063\u3066\u751f\u6d3b\u306e\u652f\u3048\u306b\u306a\u308b\u5e74\u91d1\u3002 \u5e74\u91d1\u306f\u524d\u6708\u30fb\u524d\u3005\u6708\u5206\u3092\u5f8c\u6255\u3044\u3059\u308b\u3057\u304f\u307f\u306a\u306e\u3067\u3001\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3089\u308c\u305f\u6642\u70b9\u3067\u306f\u672a\u652f\u7d66\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u3042\u305f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f \u7d50\u8ad6\u304b\u3089\u7533\u3057\u307e\u3059\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u672a [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":5125,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[22],"class_list":["post-1233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-column"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1233","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=1233"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1233\/revisions"}],"predecessor-version":[{"id":5840,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1233\/revisions\/5840"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/5125"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=1233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=1233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}