{"id":1259,"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%e9%96%8b%e5%a7%8b%e5%be%8c%e3%81%af%e3%80%81%e6%97%a9%e3%82%81%e3%81%ab%e6%b3%95%e5%ae%9a%e7%9b%b8%e7%b6%9a%e4%ba%ba%e3%81%ae%e7%a2%ba%e8%aa%8d%e3%82%92%ef%bc%81"},"modified":"2025-04-03T13:08:43","modified_gmt":"2025-04-03T04:08:43","slug":"hoteisozoku-kakunin","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/hoteisozoku-kakunin","title":{"rendered":"\u76f8\u7d9a\u958b\u59cb\u5f8c\u306f\u3001\u65e9\u3081\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u78ba\u8a8d\u3092\uff01"},"content":{"rendered":"<p>\u3053\u308c\u307e\u3067\u4ed6\u306e\u30b3\u30e9\u30e0\u3067\u3082\u89e6\u308c\u3066\u304d\u305f\u3068\u304a\u308a\u3001\u907a\u8a00\u304c\u306a\u3044\u5834\u5408\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3068\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u914d\u5076\u8005\u3084\u304a\u5b50\u3055\u3093\u306a\u3069\uff09\u304c\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u306e\u3054\u8ca1\u7523\u3092\u3069\u306e\u3088\u3046\u306b\u3001\u3069\u306e\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u304b\u3092\u5354\u8b70\u3057\u3066\u6c7a\u3081\u307e\u3059\u3002\u3053\u308c\u3092<span class=\"f-green\">\u907a\u7523\u5206\u5272\u5354\u8b70<\/span>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u306f\u3053\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u308f\u308c\u306a\u3044\u3068\u3001\u5186\u6ed1\u306a\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u96e3\u3057\u304f\u306a\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u59cb\u3081\u3088\u3046\u3068\u3057\u305f\u77e2\u5148\u306b\u3001\u898b\u305f\u3053\u3068\u3082\u805e\u3044\u305f\u3053\u3068\u3082\u306a\u3044\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u5b58\u5728\u304c\u5224\u660e\u3057\u3001\u300c\u3058\u3064\u306f\u8179\u9055\u3044\u306e\u5144\u5f1f\u304c\u3044\u305f\u300d\u306a\u3069\u3001\u30c9\u30e9\u30de\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u73fe\u5b9f\u306b\u8d77\u3053\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br 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\/>\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u306e\u914d\u5076\u8005\u306e\u65b9\u3001\u304a\u5b50\u3055\u3093\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u5358\u8eab\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u4e21\u89aa\u3001\u5144\u5f1f\u59c9\u59b9\uff08\u307e\u305f\u306f\u305d\u306e\u5b50\u3069\u3082\uff09\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u7bc4\u56f2\u3067\u3042\u308c\u3070\u65e5\u3054\u308d\u306e\u304a\u4ed8\u304d\u5408\u3044\u306b\u6fc3\u6de1\u306f\u3042\u308b\u306b\u3057\u308d\u3001\u5f53\u7136\u9762\u8b58\u306e\u3042\u308b\u65b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<br 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src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/hoteisozoku-kakunin-fig2.jpg\" alt=\"\u5f53\u521d\u60f3\u5b9a\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\" width=\"518\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\uff21\u3055\u3093\u3054\u5144\u5f1f\u306f\u3082\u3068\u3082\u3068\u4ef2\u304c\u826f\u304f\u3001\u5148\u306b\u4ea1\u304f\u306a\u3089\u308c\u305f\u5f1f\u3055\u3093\u306e\u5b50\u3069\u3082\uff08\u304a\u3044\uff09\u3068\u306e\u95a2\u4fc2\u3082\u826f\u597d\u3067\u3057\u305f\u3002<br \/>\n\u5358\u8eab\u8005\u306e\uff21\u3055\u3093\u3092\u6c17\u9063\u3044\u3001\u8fd1\u6240\u306b\u4f4f\u3080\u304a\u5144\u3055\u3093\u4e00\u5bb6\u304c\u4f55\u304b\u3068\u304a\u4e16\u8a71\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u7686\u3055\u3093\u3054\u5b58\u77e5\u3060\u3063\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\uff21\u3055\u3093\u304c\u4ea1\u304f\u306a\u3089\u308c\u305f\u3068\u304d\u3082\u3001\u304a\u5144\u3055\u3093\u4e00\u5bb6\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u846c\u5100\u7b49\u3092\u5207\u308a\u76db\u308a\u3057\u3001\u59b9\u3055\u3093\u3084\u304a\u3044\u3082\u611f\u8b1d\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3053\u3046\u3057\u305f\u3053\u3068\u304b\u3089\u3001\uff21\u3055\u3093\u306e\u8ca1\u7523\u306f\u304a\u5144\u3055\u3093\u306b\u3059\u3079\u3066\u76f8\u7d9a\u3057\u3066\u3082\u3089\u3046\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u76f8\u7d9a\u4eba\u9593\u3067\u306e\u8a71\u3057\u5408\u3044\u306f\u307e\u3068\u307e\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3 class=\"mt20\">2-1.\u53f8\u6cd5\u66f8\u58eb\u306e\u5148\u751f\u304b\u3089\u306e\u601d\u3044\u304c\u3051\u306a\u3044\u77e5\u3089\u305b<\/h3>\n<p>\uff21\u3055\u3093\u306f\u81ea\u5b85\u306b\u52a0\u3048\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u3082\u6240\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u846c\u5100\u3084\u6cd5\u8981\u304c\u4e00\u6bb5\u843d\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u304a\u5144\u3055\u3093\u306f\u8fd1\u304f\u306e\u53f8\u6cd5\u66f8\u58eb\u4e8b\u52d9\u6240\u3092\u8a2a\u306d\u3001\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb\u306e\u5148\u751f\u304b\u3089\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u5fc5\u8981\u306a\u6238\u7c4d\u66f8\u985e\u7b49\u306e\u8aac\u660e\u3092\u53d7\u3051\u3001\u624b\u5143\u306b\u306a\u3044\u6238\u7c4d\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u5148\u751f\u306b\u53d6\u5f97\u3057\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<br 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