{"id":1265,"date":"2022-12-13T00:00:00","date_gmt":"2022-12-12T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e7%9b%b8%e8%ab%87%e3%81%a3%e3%81%a6%e3%80%81%e3%81%84%e3%81%a4%e3%81%99%e3%82%8c%e3%81%b0%e8%89%af%e3%81%84%e3%81%ae%ef%bc%9f"},"modified":"2025-04-03T13:08:41","modified_gmt":"2025-04-03T04:08:41","slug":"sozokuzei-sodanjiki","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuzei-sodanjiki","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u3063\u3066\u3001\u3044\u3064\u3059\u308c\u3070\u826f\u3044\u306e\uff1f"},"content":{"rendered":"<p>\u5927\u5207\u306a\u3054\u5bb6\u65cf\u30fb\u3054\u89aa\u65cf\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u308b\u3068\u3001\u907a\u65cf\u306f\u846c\u5100\u3084\u3054\u6cd5\u8981\u3001\u5404\u7a2e\u540d\u7fa9\u5909\u66f4\u306e\u624b\u7d9a\u7b49\u3067\u3042\u308f\u305f\u3060\u3057\u3044\u65e5\u3005\u3092\u904e\u3054\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3093\u306a\u306a\u304b\u3067\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u9003\u3057\u3066\u3057\u307e\u3063\u305f\u3001\u3044\u3064\u76f8\u8ac7\u3059\u308c\u3070\u826f\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u304b\u3063\u305f\u3001\u305d\u306e\u3088\u3046\u306a\u304a\u58f0\u3092\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u5ea6\u3005\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u6642\u671f\u306b\u3064\u3044\u3066\u4e8b\u4f8b\u3092\u307e\u3058\u3048\u3066\u3054\u6848\u5185\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\/#tono\">\u9060\u91ce\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u5c02\u9580\u5bb6\u3078\u306e\u65e9\u3081\u306e\u76f8\u8ac7\u304c\u30ab\u30ae<\/h2>\n<div class=\"ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/sozokuzei-sodanjiki-fig3.png\" alt=\"\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306f\u304a\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u3078\" width=\"268\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u3053\u308c\u307e\u3067\u306e\u30b3\u30e9\u30e0\u3067\u3068\u308a\u4e0a\u3052\u3066\u304d\u305f\u3088\u3046\u306b\u3001<span 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class=\"f-green\">\u571f\u5730\u3084\u5efa\u7269\u3068\u3044\u3063\u305f\u4e0d\u52d5\u7523\u306f\u3069\u306e\u3088\u3046\u306b\u91d1\u984d\uff08\u8a55\u4fa1\u984d\uff09\u3092\u6c7a\u3081\u3066\u8a08\u7b97\u3059\u308b\u306e\u304b<\/span>\u3001\u76f8\u7d9a\u306e\u4ed5\u65b9\u3092\u307e\u3068\u3081\u305f\u300c<span 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class=\"column-cf\">\u95a2\u9023\u30b3\u30e9\u30e0<br \/>\n<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/isan-hikitsugi\/\">\u76f8\u7d9a\u3063\u3066\u7d50\u5c40\u4f55\u3092\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u00a0\uff5e\u306f\u3058\u3081\u3066\u306e\u907a\u7523\u76f8\u7d9a\u624b\u7d9a\u304d\uff5e<\/a>\u300d<br \/>\n\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuzei-kiso\/\">\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u77e5\u8b58\uff08\u76f8\u7d9a\u7a0e\u306e\u3057\u304f\u307f\u3068\u7533\u544a\u30fb\u7d0d\u7a0e\u671f\u9650\uff09<\/a>\u300d<br \/>\n\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/zeikin-kakaru\/\">\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\u306e\u304b\uff1f\u00a0\uff5e\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\uff5e<\/a>\u300d<\/div>\n<div class=\"cf\"><\/div>\n<h2 class=\"mt30\">2.\u76f8\u8ac7\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u9003\u3057\u3066\u3057\u307e\u3063\u305f\uff21\u3055\u3093\u306e\u4e8b\u4f8b<\/h2>\n<p>\u4e8b\u4f8b\u30921\u3064\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u5730\u65b9\u90fd\u5e02\u306b\u4f4f\u3080\uff21\u3055\u3093\u306f\u3001\u6628\u5e74\u304a\u7236\u69d8\u3092\u4ea1\u304f\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u304a\u6bcd\u69d8\u306f\u3059\u3067\u306b\u4ed6\u754c\u3055\u308c\u3066\u304a\u308a\u3001\uff21\u3055\u3093\u306e\u3054\u5144\u5f1f\u306f\u300c\u76f8\u7d9a\u306f\u5730\u5143\u306b\u3044\u308b\u5144\u3055\u3093\u306b\u5168\u90e8\u4efb\u305b\u308b\u3002\u8ca1\u7523\u306f\u4f55\u3082\u3044\u3089\u306a\u3044\u3088\u3002\u300d\u3068\u8a00\u3063\u3066\u304f\u308c\u3001\uff21\u3055\u3093\u306e\u5358\u72ec\u76f8\u7d9a\u3067\u5186\u6e80\u306b\u9032\u307f\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u304a\u7236\u69d8\u306e\u907a\u54c1\u6574\u7406\u3092\u9032\u3081\u3066\u3044\u304f\u3068\u3001\u60f3\u50cf\u3057\u3066\u3044\u305f\u3088\u308a\u591a\u304f\u306e\u9810\u8caf\u91d1\u3084\u4e0d\u52d5\u7523\u3092\u304a\u6301\u3061\u3060\u3063\u305f\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u300c\u8cc7\u7523\u304c\u3042\u308b\u4eba\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3063\u3066\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u306a\u3041\u3002\u30a6\u30c1\u306f\u3069\u3046\u306a\u306e\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u305d\u3046\u601d\u3063\u305f\uff21\u3055\u3093\u3067\u3057\u305f\u304c\u3001\u304a\u4ed5\u4e8b\u3084\u5404\u7a2e\u624b\u7d9a\u306b\u8ffd\u308f\u308c\u3001\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u306f\u3067\u304d\u306a\u3044\u307e\u307e\u6642\u9593\u304c\u904e\u304e\u307e\u3057\u305f\u3002<\/p>\n<p>\u304a\u7236\u69d8\u306e\u3054\u901d\u53bb\u304b\u3089\u534a\u5e74\u4ee5\u4e0a\u304c\u7d4c\u3063\u305f\u3042\u308b\u65e5\u3001\u5730\u5143\u306e\u7a0e\u52d9\u7f72\u304b\u3089\uff21\u3055\u3093\u5b9b\u3066\u306b\u90f5\u4fbf\u304c\u5c4a\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u958b\u5c01\u3059\u308b\u3068\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u5c0b\u306d\u300d\u3068\u3044\u3046\u6587\u66f8\u304c\u5165\u3063\u3066\u304a\u308a\u3001\u3069\u3046\u3084\u3089\u8fd4\u4fe1\u304c\u5fc5\u8981\u306a\u3088\u3046\u3067\u3059\u3002<br \/>\n\u66f8\u304d\u65b9\u3082\u5206\u304b\u3089\u306a\u3044\u306e\u3067\u3001\uff21\u3055\u3093\u306f\u8fd1\u304f\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3078\u76f8\u8ac7\u306b\u884c\u304d\u307e\u3057\u305f\u3002<\/p>\n<h3 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class=\"cf\"><span class=\"column-cf\">\u95a2\u9023\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\">2-2.\u8a55\u4fa1\u306b\u6642\u9593\u306e\u304b\u304b\u308b\u8ca1\u7523<\/h3>\n<div class=\"ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/sozokuzei-sodanjiki-fig2.png\" alt=\"\u533a\u753b\u6574\u7406\u4e2d\u5de5\u4e8b\u4e2d\u306e\u571f\u5730\" width=\"268\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u3055\u3089\u306b\u53b3\u3057\u3044\u73fe\u5b9f\u304c\u3001\uff21\u3055\u3093\u306b\u7a81\u304d\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<br 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