{"id":1254,"date":"2022-12-12T00:00:00","date_gmt":"2022-12-11T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e3%81%97%e3%81%9f%e9%9d%9e%e4%b8%8a%e5%a0%b4%e6%a0%aa%e5%bc%8f%e3%82%92%e3%80%81%e6%90%8d%e3%81%9b%e3%81%9a%e7%99%ba%e8%a1%8c%e4%bc%9a%e7%a4%be%e3%81%ab%e8%ad%b2%e6%b8%a1%e3%81%99"},"modified":"2025-04-03T13:08:42","modified_gmt":"2025-04-03T04:08:42","slug":"hijyojyokabu-joto","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/hijyojyokabu-joto","title":{"rendered":"\u76f8\u7d9a\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u3001\u640d\u305b\u305a\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3059\u308b\u65b9\u6cd5\u306f\uff1f"},"content":{"rendered":"<p>\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3002\u624b\u5143\u306b\u6b8b\u3055\u305a\u306b\u3001\u767a\u884c\u4f1a\u793e\u306b\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3068\u304d\u6c17\u3092\u3064\u3051\u305f\u3044\u306e\u304c\u3001\u4e88\u60f3\u5916\u306b\u9ad8\u984d\u306a\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u305d\u3093\u306a\u5834\u5408\u306b\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u3067\u9032\u3081\u308b\u3053\u3068\u3067\u3001\u9ad8\u984d\u306a\u8ab2\u7a0e\u3092\u53d7\u3051\u305a\u306b\u6e08\u3080\u7279\u4f8b\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u77e5\u3089\u305a\u306b\u3044\u308b\u3068\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u540c\u69d8\u306e\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u305c\u3072\u3054\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/hokkaido-and-tohoku\/#morioka\">\u76db\u5ca1\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u767a\u884c\u4f1a\u793e\u306b\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3089\u3046\u3068\u2026\u2026 \u4e88\u60f3\u4ee5\u4e0a\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308b\uff1f<\/h2>\n<p>\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u4f1a\u793e\u306b\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3089\u3044\u3001\u58f2\u5374\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u58f2\u5374\u4ee3\u91d1\u306b\u306f\u3001\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u3046\u3048\u3067\u306f\u300c<span class=\"f-green\">\u8cc7\u672c\u91d1\u306e\u6255\u623b\u3057<\/span>\u300d\u90e8\u5206\u3068\u300c<span class=\"f-green\">\u4f1a\u793e\u5229\u76ca\u306e\u5206\u914d<\/span>\u300d\u90e8\u5206\u306b\u533a\u5225\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u306e\u306b\u300c\u4f1a\u793e\u5229\u76ca\u306e\u5206\u914d\u300d\u2026\u2026\uff1f\u00a0\u3068\u611f\u3058\u305f\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u5b9f\u969b\u306b\u914d\u5f53\u91d1\u306f\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u3066\u3001\u7a0e\u91d1\u304c\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3059\u3002\u3053\u308c\u3092\u300c<span class=\"f-green\">\u307f\u306a\u3057\u914d\u5f53<\/span>\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u682a\u4e3b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306f\u3001\u300c\u8cc7\u672c\u91d1\u306e\u6255\u623b\u3057\u300d\u90e8\u5206\u306f\u8b72\u6e21\u6240\u5f97\u3068\u306a\u308a\u7a0e\u7387\u304c15.315\uff05\u3001\u4e00\u65b9\u306e\u300c\u4f1a\u793e\u5229\u76ca\u306e\u5206\u914d\uff08\u307f\u306a\u3057\u914d\u5f53\uff09\u300d\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5f53\u6240\u5f97\u3068\u306a\u308a<span class=\"f-green\">\u7a0e\u7387\u304c5.105\uff05\uff5e45.945\uff05\u3067\u8a08\u7b97\u3055\u308c\u308b<\/span>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u914d\u5f53\u6240\u5f97\u306e\u7a0e\u7387\u306f\u7d2f\u9032\u8ab2\u7a0e\u3068\u3044\u3044\u3001\u6240\u5f97\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\u6240\u5f97\u306e\u9ad8\u3044\u65b9\u3067\u3042\u308c\u3070\u3001\u307f\u306a\u3057\u914d\u5f53\u306b\u3088\u308a\u9ad8\u984d\u306a\u8ab2\u7a0e\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/hjjkb-joto-tokurei-fig2.jpg\" alt=\"\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\" width=\"592\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt30\">2.\u307f\u306a\u3057\u914d\u5f53\u3092\u53d7\u3051\u305a\u306b\u6e08\u3080\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059<\/h2>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306f\u3053\u306e\u3088\u3046\u306b\u5c11\u3057\u3084\u3063\u304b\u3044\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u682a\u5f0f\u306e\u58f2\u5374\u3092\u9032\u3081\u308b\u969b\u306b\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9069\u7528\u3092\u53d7\u3051\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092\u300c<span class=\"f-green\">\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/span>\u300d\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u307f\u306a\u3057\u914d\u5f53\u306e\u9069\u7528\u304c\u56de\u907f\u3067\u304d\u308b\u3068\u3001\u767a\u884c\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u308b\u91d1\u92ad\u5168\u984d\u306b\u3064\u3044\u3066\u8b72\u6e21\u6240\u5f97\uff08\u7a0e\u738715.315\uff05\uff09\u3067\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u9ad8\u984d\u306a\u8ab2\u7a0e\u3092\u53d7\u3051\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001<span class=\"f-green\">\u58f2\u4e3b\uff08\u682a\u4e3b\uff09\u3068\u8cb7\u53d6\u4f1a\u793e\uff08\u767a\u884c\u4f1a\u793e\uff09\u304c\u9023\u643a\u3057\u3066\u5c4a\u51fa\u3092\u884c\u3044\u307e\u3059<\/span>\u306e\u3067\u3001\u53cc\u65b9\u306e\u610f\u601d\u758e\u901a\u3082\u5927\u5207\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u8981\u4ef6<\/h3>\n<ul class=\"mt10 mb20\">\n<li>\u76f8\u7d9a\u7a0e\u304c\u751f\u3058\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u3066\u3001\u767a\u884c\u4f1a\u793e\u304b\u3089\u91d1\u92ad\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u767a\u751f\u304b\u30893\u5e7410\u30ab\u6708\u4ee5\u5185\u306b\u884c\u308f\u308c\u305f\u8b72\u6e21\u3067\u3042\u308b\u3053\u3068\uff08\u4f8b\u5916\u3042\u308a\uff09<\/li>\n<li>\u58f2\u4e3b\u306f\u3001\u305d\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3059\u308b\u6642\u307e\u3067\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_54.htm\" target=\"_blank\" rel=\"nofollow noopener\" class=\"blank\">\u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u305d\u306e\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u767a\u884c\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/li>\n<li>\u767a\u884c\u4f1a\u793e\u306f\u3001\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n<p class=\"text14\">\u203b\u3053\u306e\u7279\u4f8b\u306f\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u65b9\u306e\u6240\u5f97\u72b6\u6cc1\u306b\u3088\u308a\u52b9\u679c\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u9069\u7528\u5224\u65ad\u306b\u3064\u3044\u3066\u306f\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 class=\"mt30\">3.\u914d\u5076\u8005\u306e\u65b9\u306f\u6ce8\u610f\uff01\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/hjjkb-joto-tokurei-fig1.jpg\" alt=\"\u76f8\u7d9a\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u3001\u640d\u305b\u305a\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3059\u308b\u65b9\u6cd5\u306f\uff1f\" width=\"260\" height=\"auto\" class=\"wp-image-2700 alignleft\" style=\"letter-spacing: 0.1em;\" \/>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3067\u306f\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3059\u308b1\u51046\u5343\u4e07\u5186\u306e\u76f8\u7d9a\u8ca1\u7523\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br 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