{"id":1236,"date":"2022-12-09T00:00:00","date_gmt":"2022-12-08T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%89%b9%e5%88%a5%e5%af%84%e4%b8%8e%e6%96%99%e3%81%a8%e3%81%af%e3%81%a9%e3%82%93%e3%81%aa%e3%82%82%e3%81%ae%ef%bc%9f-%ef%bd%9e%e5%88%b6%e5%ba%a6%e3%81%ae%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88"},"modified":"2025-04-03T13:08:46","modified_gmt":"2025-04-03T04:08:46","slug":"tokubetsu-kiyoryo","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tokubetsu-kiyoryo","title":{"rendered":"\u7279\u5225\u5bc4\u4e0e\u6599\u3068\u306f\u3069\u3093\u306a\u3082\u306e\uff1f&nbsp;\uff5e\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8\uff5e"},"content":{"rendered":"<p>\u592b\uff08\u307e\u305f\u306f\u59bb\uff09\u306f\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u7fa9\u7406\u306e\u7236\u6bcd\u304c\u304a\u308a\u9577\u5e74\u4ecb\u8b77\u3092\u3057\u3066\u304d\u305f\u3002\u306a\u306e\u306b\u3001\u3044\u3056\u76f8\u7d9a\u3068\u306a\u3063\u305f\u6642\u201c<span 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bold\">\u7121\u511f\u3067\u7642\u990a\u770b\u8b77\u305d\u306e\u4ed6\u306e\u52b4\u52d9\u306e\u63d0\u4f9b\u3092\u3057\u305f<\/span><\/b>\u3053\u3068\u306b\u3088\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306e\u7dad\u6301\u307e\u305f\u306f\u5897\u52a0\u306b\u3064\u3044\u3066\u7279\u5225\u306a\u5bc4\u4e0e\u3092\u3057\u305f\u3053\u3068\u304c\u8a3c\u660e\u3067\u304d\u308b\u3053\u3068<\/p>\n<p>\u203b\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u307e\u305f\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u884c\u3063\u3066\u3044\u305f\u4e8b\u696d\u306e\u624b\u4f1d\u3044\u306a\u3069\u3092\u7121\u511f\u3067\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7121\u511f\u3067\u306e\u884c\u70ba\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4ecb\u8b77\u306b\u3064\u3044\u3066\u8b1d\u793c\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e8b\u696d\u306b\u3064\u3044\u3066\u52b4\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u3068\u304d\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>3.\u5bc4\u4e0e\u6599\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h2>\n<p>\u4ecb\u8b77\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u5bc4\u4e0e\u6599\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001\u4ecb\u8b77\u5831\u916c\u57fa\u6e96\u984d\u7b49\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u65e5\u5f53\u984d\u3092\u6c7a\u3081\u4e0b\u8a18\u306e\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/www.mhlw.go.jp\/file\/06-Seisakujouhou-12300000-Roukenkyoku\/ltcstructure.pdf\" target=\"_blank\" rel=\"nofollow noopener\" class=\"green blank\">\uff1c\u53c2\u8003\uff1e\u539a\u751f\u52b4\u50cd\u7701\uff1a\u4ecb\u8b77\u5831\u916c\u306e\u7b97\u5b9a\u69cb\u9020[PDF]<\/a><\/p>\n<p class=\"border\">\u7b2c\u4e09\u8005\u306e\u65e5\u5f53\u984d\u00a0\u00d7\u00a0\u7642\u990a\u770b\u8b77\u65e5\u6570\u00a0\u00d7\u00a0\u88c1\u91cf\u5272\u5408\uff080.5\uff5e0.8\uff09<\/p>\n<ul>\n<li>\u7279\u5225\u5bc4\u4e0e\u6599\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u7279\u5225\u5bc4\u4e0e\u8005\u3068\u306e\u9593\u306e\u5354\u8b70\u306b\u3088\u308a\u6c7a\u5b9a\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u3001\u76f8\u7d9a\u5206\u3067\u8ca0\u62c5\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<br 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