{"id":1237,"date":"2022-12-09T00:00:00","date_gmt":"2022-12-08T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e4%bb%a3%e8%a5%b2%e7%9b%b8%e7%b6%9a%e3%81%a8%e3%81%af%ef%bc%9f-%ef%bd%9e%e7%9b%b8%e7%b6%9a%e4%ba%ba%e3%81%a8%e3%81%9d%e3%81%ae%e7%af%84%e5%9b%b2%ef%bd%9e"},"modified":"2025-04-03T13:08:46","modified_gmt":"2025-04-03T04:08:46","slug":"daishusozoku","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/daishusozoku","title":{"rendered":"\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\uff1f&nbsp;\uff5e\u76f8\u7d9a\u4eba\u3068\u305d\u306e\u7bc4\u56f2\uff5e"},"content":{"rendered":"<p>\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3068\u304d\u3001\u3059\u3067\u306b\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u76f8\u7d9a\u6a29\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u4ee3\u8972\u76f8\u7d9a\uff08\u3060\u3044\u3057\u3085\u3046\u305d\u3046\u305e\u304f\uff09\u306e\u539f\u56e0\u3068\u7bc4\u56f2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kanto\/#utsunomiya\">\u5b87\u90fd\u5bae\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u907a\u7523\u3092\u5f15\u304d\u7d99\u3050\u4eba\uff08\u76f8\u7d9a\u4eba\uff09<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/10\/daishusozoku1.png\" alt=\"\u4ee3\u8972\u76f8\u7d9a\" width=\"200\" height=\"auto\" class=\"wp-image-2700 alignleft\" style=\"letter-spacing: 0.1em;\" \/>\u907a\u7523\uff08\u76f8\u7d9a\u8ca1\u7523\uff09\u3092\u5f15\u304d\u7d99\u3050\u6a29\u5229\u304c\u3042\u308b\u4eba\u306e\u3053\u3068\u3092\u76f8\u7d9a\u4eba\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u6c11\u6cd5\u3067\u306f\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u304c\u6c7a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5b9a\u3081\u3089\u308c\u305f\u76f8\u7d9a\u4eba\u306e\u3053\u3068\u3092\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u512a\u5148\u9806\u4f4d\u304c\u3042\u308a\u3001\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u5f15\u304d\u7d99\u304c\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/hoteisozoku-iryubun\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u907a\u7559\u5206 \uff5e\u76f8\u7d9a\u4eba\u306e\u512a\u5148\u9806\u4f4d\u3063\u3066\uff1f\uff5e<\/a>\u300d<\/div>\n<h2 class=\"mt30\">2.\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\uff1f<\/h2>\n<p>\u4ee3\u8972\u76f8\u7d9a\uff08\u3060\u3044\u3057\u3085\u3046\u305d\u3046\u305e\u304f\uff09\u3068\u306f\u3001\u672c\u6765\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u300c\u5b50\u300d\u307e\u305f\u306f\u300c\u5144\u5f1f\u59c9\u59b9\u300d\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u524d\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u7b49\u306e\u7406\u7531\u3067\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u4eba\u306e\u300c\u5b50\u300d\u3084\u300c\u5b6b\u300d\uff08\u5144\u5f1f\u59c9\u59b9\u306e\u5834\u5408\u306f\u300c\u5b50\u300d\u306b\u9650\u308a\u307e\u3059\uff09\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p class=\"f-green\">\u203b\u88ab\u76f8\u7d9a\u4eba\uff08\u76f8\u7d9a\u3059\u308b\u4eba\uff09\u306e\u300c\u5b50\u300d\u307e\u305f\u306f\u300c\u5144\u5f1f\u59c9\u59b9\u300d\u304c\u88ab\u4ee3\u8972\u8005\uff08\u76f8\u7d9a\u3055\u308c\u308b\u306f\u305a\u3060\u3063\u305f\u4eba\uff09\u306e\u5834\u5408\u306e\u307f\u3001\u4ee3\u8972\u76f8\u7d9a\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059<\/p>\n<h2 class=\"mt30\">3.\u4ee3\u8972\u76f8\u7d9a\u306e\u539f\u56e0<\/h2>\n<div class=\"mt10\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/10\/daishusozoku2.png\" alt=\"\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\" width=\"355\" height=\"auto\" loading=\"lazy\" class=\"aligncenter\" \/><\/div>\n<ol class=\"mt30\">\n<li class=\"mt20\"><span class=\"f-green\">\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408<\/span><br \/>\n<span class=\"f-br\">\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306f\u305a\u3060\u3063\u305f\u300c\u5b50\u300d\u304c\u89aa\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u89aa\u306e\u8ca1\u7523\u3092\u300c\u5b50\u300d\u306e\u4ee3\u308f\u308a\u306b\u300c\u5b6b\u300d\u304c\u76f8\u7d9a\u3059\u308b\u30b1\u30fc\u30b9\u306a\u3069\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002 <\/span><\/li>\n<li class=\"mt20\"><span class=\"f-green\">\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u5ec3\u9664\u3055\u308c\u305f\u5834\u5408<\/span><br \/>\n\u5ec3\u9664\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u3088\u308b\u8650\u5f85\u3084\u91cd\u5927\u306a\u4fae\u8fb1\u884c\u70ba\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6307\u5b9a\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u6a29\u3092\u5931\u308f\u305b\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u624b\u7d9a\u304d\u65b9\u6cd5\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u8acb\u6c42\u3092\u3059\u308b\u65b9\u6cd5\u3068\u3001\u907a\u8a00\u66f8\u306b\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li class=\"mt20\"><span class=\"f-green\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6b20\u683c\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408<\/span><br \/>\n\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u547d\u3092\u4fb5\u5bb3\u3059\u308b\u3088\u3046\u306a\u884c\u70ba\u3092\u3057\u305f\u308a\u3001\u8a50\u6b3a\u3084\u8105\u8feb\u306b\u3088\u308a\u81ea\u5206\u304c\u6709\u5229\u306b\u306a\u308b\u3088\u3046\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u30fb\u4fee\u6b63\u3055\u305b\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u300c\u76f8\u7d9a\u6b20\u683c\u300d\u306b\u8a72\u5f53\u3057\uff08\u76f8\u7d9a\u306e\u6cd5\u5f8b\uff08\u6c11\u6cd5891\u6761\uff09\u306b\u5f53\u3066\u306f\u307e\u308b\u4e0d\u6b63\u884c\u70ba\uff09\u3001\u76f8\u7d9a\u6a29\u304c\u5265\u596a\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ol>\n<h2 class=\"mt30\">4.\u4ee3\u8972\u76f8\u7d9a\u306e\u7bc4\u56f2<\/h2>\n<h3 class=\"mt20\">\u4ee3\u8972\u76f8\u7d9a\u3068\u518d\u4ee3\u8972<\/h3>\n<p>\u4ee3\u8972\u76f8\u7d9a\u4eba\uff08\u4ee3\u8972\u8005\uff1d\u76f8\u7d9a\u6a29\u3092\u5f15\u304d\u7d99\u3050\u4eba\uff09\u3068\u306a\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5351\u5c5e\uff08\u8840\u306e\u3064\u306a\u304c\u308a\u304c\u3042\u308b\u300c\u5b50\u300d\u3084\u300c\u5b6b\u300d\u306a\u3069\u81ea\u5206\u3088\u308a\u4e0b\u306e\u4e16\u4ee3\uff09\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u304c\u300c\u5b50\u300d\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3055\u3089\u306b\u305d\u306e\u5b50\u3067\u3042\u308b\u300c\u5b6b\u300d\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u300c\u5b6b\u300d\u304c\u3059\u3067\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u5b6b\u306e\u5b50\u3067\u3042\u308b\u300c\u66fe\u5b6b\uff08\u3072\u307e\u3054\uff09\u300d\u304c\u4ee3\u8972\u76f8\u7d9a\uff08\u518d\u4ee3\u8972\uff09\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u4ee3\u8972\u76f8\u7d9a\u304c\u6b21\u306e\u4e16\u4ee3\u3067\u3082\u8d77\u3053\u308b\u518d\u4ee3\u8972\u306b\u306f\u4e16\u4ee3\u306e\u5236\u9650\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u518d\u4ee3\u8972\u306f\u76f8\u7d9a\u4eba\u304c\u5144\u5f1f\u59c9\u59b9\u306e\u5834\u5408\u306b\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u7525\u3084\u59ea\u307e\u3067\u3057\u304b\u4ee3\u8972\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"f-green\">\uff1c\u76f8\u7d9a\u4eba\u304c\u990a\u5b50\u306e\u5834\u5408\uff1e<\/p>\n<p class=\"f\">\u990a\u5b50\u7e01\u7d44\u306e\u5f8c\u306b\u990a\u5b50\u306b\u300c\u5b50\u300d\u304c\u751f\u307e\u308c\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<span class=\"f-green\">\u203b\u990a\u5b50\u7e01\u7d44\u306e\u524d\u306b\u751f\u307e\u308c\u305f\u300c\u5b6b\u300d\u306b\u306f\u4ee3\u8972\u76f8\u7d9a\u3067\u304d\u307e\u305b\u3093<\/span><\/p>\n<p class=\"f-green\">\uff1c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\uff1e<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001\u59cb\u3081\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4ee3\u8972\u76f8\u7d9a\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p 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