{"id":1250,"date":"2022-12-09T00:00:00","date_gmt":"2022-12-08T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e7%99%bb%e8%a8%98%e3%80%81%e6%94%be%e7%bd%ae%e3%82%92%e3%81%9b%e3%81%9a%e3%81%ab%e8%a1%8c%e3%81%84%e3%81%be%e3%81%97%e3%82%87%e3%81%86"},"modified":"2025-04-03T13:08:50","modified_gmt":"2025-04-03T04:08:50","slug":"sozokutoki-tetsuzuki","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokutoki-tetsuzuki","title":{"rendered":"\u76f8\u7d9a\u767b\u8a18\u3001\u653e\u7f6e\u3092\u305b\u305a\u306b\u884c\u3044\u307e\u3057\u3087\u3046"},"content":{"rendered":"<p>\u76f8\u7d9a\u3067\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u3092\u5909\u66f4\u3059\u308b\uff08\u76f8\u7d9a\u767b\u8a18\uff09\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br 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mb30\">\n<li>\u76f8\u7d9a\u767b\u8a18\u304c\u3055\u308c\u3066\u304a\u3089\u305a\u540d\u7fa9\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u307e\u307e\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3057\u3066\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u501f\u5165\u91d1\u3084\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/li>\n<li>\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3068\u3001\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u6240\u6709\u6a29\u306e\u53d6\u5f97\u7b49\u3092\u7b2c\u4e09\u8005\u306b\u4e3b\u5f35\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u53d6\u5f97\u3057\u305f\u4e0d\u52d5\u7523\u3092\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u59bb\u304c\u76f8\u7d9a\u767b\u8a18\u305b\u305a\u306b\u653e\u7f6e\u3057\u3066\u3044\u308b\u9593\u306b\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u3088\u3063\u3066\u5148\u306b\u767b\u8a18\u304c\u884c\u308f\u308c\u3066\u3057\u307e\u3063\u305f\u3002<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306b\u52a0\u3048\u3066\u3001\u6539\u6b63\u6cd5\u65bd\u884c\u5f8c\u306b\u7406\u7531\u306a\u304f\u76f8\u7d9a\u767b\u8a18\u3092\u6020\u3063\u305f\u5834\u5408\u306b\u306f\u904e\u659910\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f55\u4e16\u4ee3\u3082\u76f8\u7d9a\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u767b\u8a18\u3092\u3057\u3088\u3046\u3068\u3057\u305f\u969b\u306b\u3001\u5f53\u8a72\u571f\u5730\u306b\u304b\u304b\u308b\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u591a\u6570\u5b58\u5728\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u767b\u8a18\u3092\u884c\u3046\u307e\u3067\u306b\u81a8\u5927\u306a\u8cbb\u7528\u3092\u8981\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6539\u6b63\u6cd5\u65bd\u884c\u5f8c\u306f\u3001\u6539\u6b63\u4ee5\u524d\u306e\u672a\u767b\u9332\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u3082\u6cd5\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br 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class=\"clearfix\">\u907a\u8a00\u66f8\u306f\u3001\u516c\u8a3c\u5f79\u5834\u3067\u4f5c\u6210\u3057\u305f\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3001\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u4ee5\u5916\u306e\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u306f\u958b\u5c01\u3059\u308b\u305f\u3081\u306b\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3066\u691c\u8a8d\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u4fdd\u7ba1\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u691c\u8a8d\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">3-2.\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u3088\u3063\u3066\u76f8\u7d9a\u3092\u884c\u3046\u5834\u5408<\/h3>\n<p class=\"clearfix\">\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u306e\u5354\u8b70\u306b\u3088\u308a\u4f5c\u6210\u3055\u308c\u305f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u3082\u3068\u3065\u304d\u3001\u79fb\u8ee2\u767b\u8a18\u7533\u8acb\u3092\u3057\u307e\u3059\u3002<br \/>\n\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3044\u3063\u305f\u3093\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5171\u540c\u540d\u7fa9\u3067\u767b\u8a18\u3092\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\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\/isanbunkatsu-chui\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u4f5c\u6210\u306e\u6ce8\u610f\u70b9<\/a>\u300d<\/div>\n<h3 class=\"mt20\">3-3.\u6cd5\u5b9a\u76f8\u7d9a\u306b\u3088\u308b\u5834\u5408<\/h3>\n<p 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