{"id":1249,"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%a4%e5%92%8c6%e5%b9%b44%e6%9c%88%e3%81%ab%e7%9b%b8%e7%b6%9a%e3%81%ae%e4%b8%8d%e5%8b%95%e7%94%a3%e7%99%bb%e8%a8%98%e3%81%8c%e7%be%a9%e5%8b%99%e5%8c%96%ef%bc%81%e7%94%b3%e5%91%8a%e6%bc%8f%e3%82%8c"},"modified":"2025-04-03T13:08:50","modified_gmt":"2025-04-03T04:08:50","slug":"sozokutoki-gimuka","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokutoki-gimuka","title":{"rendered":"\u4ee4\u548c6\u5e744\u6708\u306b\u76f8\u7d9a\u306e\u4e0d\u52d5\u7523\u767b\u8a18\u304c\u7fa9\u52d9\u5316\uff01\u7533\u544a\u6f0f\u308c\u306b\u306f\u7f70\u5247\u3082"},"content":{"rendered":"<p>\u4eca\u307e\u3067\u3001\u76f8\u7d9a\u306b\u3088\u308b\u4e0d\u52d5\u7523\u767b\u8a18\u306f\u671f\u9650\u306a\u3069\u304c\u5b9a\u3081\u3089\u308c\u305f\u300c\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u300d\u3067\u306f\u306a\u304f\u3001\u4e8b\u5b9f\u4e0a\u300c\u4efb\u610f\u300d\u3060\u3063\u305f\u3053\u3068\u3092\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u76f8\u7d9a\u767b\u8a18\u3092\u3059\u308b\u304b\u3001\u3057\u306a\u3044\u304b\u3001\u3044\u3064\u307e\u3067\u306b\u767b\u8a18\u3059\u308b\u304b\u306f\u76f8\u7d9a\u4eba\u306e\u90fd\u5408\u6b21\u7b2c\u3067\u3057\u305f\u3002\u4e8b\u5b9f\u4e0a\u306e\u4efb\u610f\u3068\u306a\u308c\u3070\u767b\u8a18\u305b\u305a\u653e\u7f6e\u3059\u308b\u65b9\u3082\u3044\u3066\u3001\u305d\u306e\u7d50\u679c\u3001\u6240\u6709\u8005\u4e0d\u660e\u306e\u672a\u767b\u8a18\u571f\u5730\u304c\u5e74\u3005\u5897\u52a0\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4ee4\u548c3\u5e74\uff082021\u5e74\uff094\u6708\u306b\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u3092\u7fa9\u52d9\u5316\u3059\u308b\u6cd5\u5f8b\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002\u65bd\u884c\u306f\u4ee4\u548c6\u5e74\uff082024\u5e74\uff094\u67081\u65e5\u304b\u3089\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6539\u6b63\u3055\u308c\u305f\u5185\u5bb9\u3068\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/hokkaido-and-tohoku\/#hachinohe\">\u516b\u6238\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u3092\u7fa9\u52d9\u5316 \uff5e\u7406\u7531\u306e\u306a\u3044\u7533\u8acb\u6f0f\u308c\u306b\u306f\u7f70\u5247\u304c\u8ab2\u3055\u308c\u307e\u3059<\/h2>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3001<span class=\"f-green\">\u300c\u305d\u306e\u53d6\u5f97\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u3001\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u767b\u8a18\u3092\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span>\uff08\u907a\u8d08\u306b\u3088\u308b\u6240\u6709\u6a29\u53d6\u5f97\u3082\u540c\u69d8\uff09\u300d\u3068\u7fa9\u52d9\u4ed8\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u7533\u8acb\u6f0f\u308c\u306b\u306f\u3001\u904e\u6599\uff08\u304b\u308a\u3087\u3046\uff0910\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u5247\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<span class=\"f-green\">\u6539\u6b63\u4ee5\u524d\u306e\u672a\u767b\u8a18\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u3082\u4eca\u56de\u306e\u6539\u6b63\u4e8b\u9805\u304c\u9069\u7528\u3055\u308c\u307e\u3059<\/span>\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"mt5 mb30\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokutoki-tetsuzuki\" class=\"green\">\u76f8\u7d9a\u767b\u8a18\u3001\u653e\u7f6e\u3092\u305b\u305a\u306b\u884c\u3044\u307e\u3057\u3087\u3046<\/a>\u300d<\/div>\n<h2 class=\"mt30\">2.\u76f8\u7d9a\u4eba\u7533\u544a\u767b\u8a18\u306e\u65b0\u8a2d<\/h2>\n<p>\u76f8\u7d9a\u4eba\u304c\u767b\u8a18\u540d\u7fa9\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u65e8\u3092\u7533\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u3092\u7c21\u6613\u306b\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7533\u51fa\u306e\u969b\u3001\u6301\u5206\u306e\u5272\u5408\u3092\u8a3c\u660e\u3059\u308b\u60c5\u5831\u306f\u5fc5\u8981\u3068\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u7533\u544a\u767b\u8a18\u306f\u6b63\u5f0f\u306a\u767b\u8a18\u3067\u306f\u306a\u304f\u3001\u300c\u767b\u8a18\u4e0a\u306e\u6240\u6709\u8005\u304c\u4ea1\u304f\u306a\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u5224\u660e\u3057\u3066\u3044\u307e\u3059\u3088\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u7533\u51fa\u308b\u624b\u7d9a\u304d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u76f8\u7d9a\u4e89\u3044\u306b\u3088\u308a\u907a\u7523\u5206\u5272\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u624b\u7d9a\u304d\u306b\u3088\u308a\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7533\u8acb\u6f0f\u308c\u306b\u306f\u8a72\u5f53\u3057\u306a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u907a\u7523\u5206\u5272\u6210\u7acb\u5f8c3\u5e74\u4ee5\u5185\u306b\u6539\u3081\u3066\u6b63\u5f0f\u306a\u767b\u8a18\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">3.\u305d\u306e\u4ed6\u3001\u4e0d\u52d5\u7523\u767b\u8a18\u306b\u304b\u304b\u308f\u308b\u6539\u6b63\u4e8b\u98054\u70b9<\/h2>\n<h3 class=\"mt20\">3-1.\u4e0d\u52d5\u7523\u6240\u6709\u8005\u306e\u60c5\u5831\u63d0\u4f9b<\/h3>\n<p>\u65b0\u305f\u306b\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u767b\u8a18\u6642\u306b\u751f\u5e74\u6708\u65e5\u306e\u63d0\u4f9b\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d77\u5916\u5c45\u4f4f\u8005\u304c\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u56fd\u5185\u306b\u304a\u3051\u308b\u9023\u7d61\u5148\uff08\u7b2c\u4e09\u8005\u3082\u542b\u3080\uff09\u3092\u767b\u8a18\u7533\u8acb\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">3-2.\u6240\u6709\u4e0d\u52d5\u7523\u8a18\u9332\u8a3c\u660e\u5236\u5ea6\u306e\u65b0\u8a2d<\/h3>\n<p>\u7279\u5b9a\u306e\u8005\u304c\u540d\u7fa9\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306e\u4e00\u89a7\u3092\u3001\u6cd5\u52d9\u5c40\u304c\u8a3c\u660e\u66f8\u3068\u3057\u3066\u767a\u884c\u3059\u308b\u5236\u5ea6\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u76f8\u7d9a\u767b\u8a18\u306e\u5fc5\u8981\u306a\u4e0d\u52d5\u7523\u304a\u3088\u3073\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u8ca1\u7523\u306e\u628a\u63e1\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">3-3.\u767b\u8a18\u540d\u7fa9\u4eba\u306e\u6b7b\u4ea1\u7b49\u306e\u4e8b\u5b9f\u306e\u516c\u793a<\/h3>\n<p>\u6cd5\u52d9\u5c40\u306e\u767b\u8a18\u5b98\u304c\u4ed6\u306e\u516c\u7684\u6a5f\u95a2\u304b\u3089\u6b7b\u4ea1\u7b49\u306e\u60c5\u5831\u3092\u53d6\u5f97\u3057\u3001\u8077\u6a29\u3067\u767b\u8a18\u306b\u8868\u793a\u3057\u307e\u3059\uff08\u7b26\u53f7\u3067\u8868\u793a\uff09\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u767b\u8a18\u3067\u767b\u8a18\u540d\u7fa9\u4eba\u306e\u6b7b\u4ea1\u306e\u6709\u7121\u78ba\u8a8d\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">3-4.\u4f4f\u6240\u5909\u66f4\u7b49\u306e\u767b\u8a18\u306e\u7fa9\u52d9\u5316<\/h3>\n<p>\u73fe\u5728\u307e\u3067\u3001\u500b\u4eba\u30fb\u6cd5\u4eba\u554f\u308f\u305a\u3001\u4f4f\u6240\u5909\u66f4\u7b49\u306e\u767b\u8a18\u306f\u300c\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u300d\u3067\u306f\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u6240\u6709\u8005\u306e\u6240\u5728\u304c\u4e0d\u660e\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br \/>\n\u305d\u3053\u3067\u3001\u6240\u6709\u6a29\u306e\u767b\u8a18\u540d\u7fa9\u4eba\u306b\u5bfe\u3057\u3001\u4f4f\u6240\u30fb\u6c0f\u540d\u30fb\u540d\u79f0\u7b49\u306e\u5909\u66f4\u65e5\u304b\u30892\u5e74\u4ee5\u5185\u306b\u5909\u66f4\u767b\u8a18\u306e\u7533\u8acb\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u3053\u3061\u3089\u3082\u6b63\u5f53\u306a\u7406\u7531\u306e\u306a\u3044\u7533\u8acb\u6f0f\u308c\u306b\u306f\u904e\u65995\u4e07\u5186\u4ee5\u5185\u306e\u7f70\u5247\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">4.\u767b\u8a18\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/h2>\n<p>\u4eca\u56de\u306e\u7fa9\u52d9\u5316\u306b\u3068\u3082\u306a\u3046\u7279\u5225\u63aa\u7f6e\u3068\u3057\u3066\u3001\u4ee4\u548c7\u5e74\uff082025\u5e74\uff093\u670831\u65e5\u307e\u3067\u306e\u671f\u9650\u4ed8\u304d\u3067\u767b\u8a18\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul class=\"mt10 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