{"id":1271,"date":"2022-12-16T00:00:00","date_gmt":"2022-12-15T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e5%a4%ab%e5%a9%a6%e3%81%ae%e7%9b%b8%e7%b6%9a%e3%81%af%e5%b0%86%e6%9d%a5%e3%82%92%e8%a6%8b%e9%80%9a%e3%81%97%e3%81%a6-%ef%bd%9e%e4%ba%8c%e6%ac%a1%e7%9b%b8%e7%b6%9a%e3%81%a7%e5%ae%b6%e6%97%8f"},"modified":"2025-04-03T13:08:39","modified_gmt":"2025-04-03T04:08:39","slug":"niji-sozoku","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/niji-sozoku","title":{"rendered":"\u592b\u5a66\u306e\u76f8\u7d9a\u306f\u5c06\u6765\u3092\u898b\u901a\u3057\u3066&nbsp;\uff5e\u4e8c\u6b21\u76f8\u7d9a\u3067\u5bb6\u65cf\u306b\u8ca0\u62c5\u3092\u304b\u3051\u306a\u3044"},"content":{"rendered":"<p>\u914d\u5076\u8005\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u512a\u9047\u5236\u5ea6\u304c\u3042\u308b\u3053\u3068\u3092\u3001\u4ee5\u524d\u306e\u30b3\u30e9\u30e0\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/zeigakukeigen\/\">\u914d\u5076\u8005\u306e\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u5236\u5ea6<\/a>\u300d\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u300c\u4e8c\u6b21\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u304f\u308f\u3057\u304f\u77e5\u308a\u305f\u3044\u300d\u3068\u3044\u3046\u304a\u5ba2\u69d8\u304b\u3089\u306e\u3054\u8981\u671b\u306b\u304a\u5fdc\u3048\u3057\u3001\u6b21\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u307e\u3067\u8003\u616e\u3059\u3079\u304d\u70b9\u3092\u56f3\u3084\u8868\u3092\u4f7f\u3063\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\/kanto\/#takasaki\">\u9ad8\u5d0e\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u3054\u5bb6\u65cf\u306b\u3068\u3063\u30661\u56de\u76ee\u306e\u76f8\u7d9a\u7a0e\uff08\u4e00\u6b21\u76f8\u7d9a\uff09<\/h2>\n<div class=\"ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/niji-sozoku-fig2.png\" alt=\"\u4e00\u6b21\u76f8\u7d9a\" width=\"270\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u4f8b\u3068\u3057\u3066\u53d6\u308a\u4e0a\u3052\u308b\u306e\u306f\u3001\u592b\u30fb\u59bb\u30fb\u9577\u7537\u306e3\u4eba\u5bb6\u65cf\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n1\u56de\u76ee\u306e\u76f8\u7d9a\u3067\u306f\u3001\u592b\u304c\u5148\u306b\u4ea1\u304f\u306a\u3063\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f\u59bb\u3068\u9577\u7537\u306e2\u4eba\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f8b\u306e\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306f\u592b\u306e\u8ca1\u7523\u3092\u30d9\u30fc\u30b9\u306b\u8a08\u7b97\u3055\u308c\u305f\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3092\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u59bb\u3068\u9577\u7537\u304c\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u5404\u76f8\u7d9a\u4eba\u306e\u7d0d\u7a0e\u984d\u306f\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u300d\u3092\u305d\u308c\u305e\u308c\u304c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u984d\u3067\u6309\u5206\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u304c\u591a\u3044\u76f8\u7d9a\u4eba\u307b\u3069\u7d0d\u7a0e\u984d\u306f\u9ad8\u984d\u306b\u306a\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u59bb\u306f<span class=\"f-green\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u5236\u5ea6\u306b\u3088\u308a\u3001\u3053\u306e\u4e8b\u4f8b\u3067\u306f\u7d0d\u7a0e\u984d\u306f\u30bc\u30ed\u5186\u306b\u8efd\u6e1b<\/span>\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001<span class=\"f-green\">\u59bb\u304c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u304c\u591a\u3044\uff08\u9577\u7537\u304c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u304c\u5c11\u306a\u3044\uff09\u307b\u3069\u3001\u9577\u7537\u306e\u7d0d\u7a0e\u91d1\u984d\u306f\u5c0f\u3055\u304f\u306a\u308b\u95a2\u4fc2\u306b\u3042\u308a\u307e\u3059<\/span>\u3002<\/p>\n<table class=\"c-table is-center\" style=\"width: 100%;\">\n<caption class=\"mb10\">\u88681\u3000\u4e00\u6b21\u76f8\u7d9a\u3000\u592b\u306e\u8ca1\u75236,000\u4e07\u5186\uff08\u5358\u4f4d\uff1a\u5186\uff09<\/caption>\n<tbody>\n<tr>\n<th><\/th>\n<th colspan=\"2\" style=\"vertical-align: middle;\">\u30b1\u30fc\u30b91<br \/>\n\u9577\u7537\u304c\u5168\u8ca1\u7523\u3092\u76f8\u7d9a<\/th>\n<th colspan=\"2\" style=\"vertical-align: middle;\">\u30b1\u30fc\u30b92<br \/>\n\u59bb\u30fb\u9577\u7537\u304c1\/2\u305a\u3064\u76f8\u7d9a<\/th>\n<th colspan=\"2\" style=\"vertical-align: middle;\">\u30b1\u30fc\u30b93<br \/>\n\u59bb\u304c\u5168\u8ca1\u7523\u3092\u76f8\u7d9a<\/th>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u4eba<\/th>\n<th width=\"12%\" style=\"vertical-align: middle;\"><b>\u59bb<\/b><\/th>\n<th width=\"12%\" style=\"vertical-align: middle;\">\u9577\u7537<\/th>\n<th width=\"12%\" style=\"vertical-align: middle;\"><b>\u59bb<\/b><\/th>\n<th width=\"12%\" style=\"vertical-align: middle;\">\u9577\u7537<\/th>\n<th width=\"12%\" style=\"vertical-align: middle;\"><b>\u59bb<\/b><\/th>\n<th width=\"12%\" style=\"vertical-align: middle;\">\u9577\u7537<\/th>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u592b\u304b\u3089\u76f8\u7d9a\u3059\u308b\u8ca1\u7523<\/td>\n<td style=\"vertical-align: middle;\"><b>0<\/b><\/td>\n<td style=\"vertical-align: middle;\">6,000\u4e07<\/td>\n<td style=\"vertical-align: middle;\"><b>3,000\u4e07<\/b><\/td>\n<td style=\"vertical-align: middle;\">3,000\u4e07<\/td>\n<td style=\"vertical-align: middle;\"><b>6,000\u4e07<\/b><\/td>\n<td style=\"vertical-align: middle;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"vertical-align: middle;\">0<\/td>\n<td style=\"vertical-align: middle;\">180\u4e07<\/td>\n<td style=\"vertical-align: middle;\">0<\/td>\n<td style=\"vertical-align: middle;\">90\u4e07<\/td>\n<td style=\"vertical-align: middle;\">0<\/td>\n<td style=\"vertical-align: middle;\">0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/niji-sozoku-fig4.png\" alt=\"\u4e8c\u6b21\u76f8\u7d9a\u30d1\u30bf\u30fc\u30f31\" width=\"444\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\u592b\u6b7b\u4ea1\u6642\u306e\u76f8\u7d9a\u7a0e\uff08\u9577\u7537\u306e\u7d0d\u7a0e\u984d\uff09\u3060\u3051\u3092\u8003\u3048\u308b\u3068\u3001\u9577\u7537\u306f\u8ca1\u7523\u3092\u76f8\u7d9a\u305b\u305a\u306b\u3001\u59bb\u304c\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u306e\u304c\u826f\u3044\u3088\u3046\u306b\u898b\u3048\u307e\u3059\uff08\u30b1\u30fc\u30b93\uff09\u3002<br \/>\n\u5b9f\u969b\u306f\u3069\u3046\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5f8c\u307b\u3069\u7b54\u3048\u5408\u308f\u305b\u3092\u3057\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">2.\u3054\u5bb6\u65cf\u306b\u3068\u3063\u30662\u56de\u76ee\u306e\u76f8\u7d9a\u7a0e\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09<\/h2>\n<div class=\"ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/niji-sozoku-fig3.png\" alt=\"\u4e8c\u6b21\u76f8\u7d9a\" width=\"278\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u4e00\u6b21\u76f8\u7d9a\u304b\u308910\u5e74\u304c\u7d4c\u904e\u3057\u3001\u4eca\u5ea6\u306f\u59bb\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u3068\u304d\u306e\u76f8\u7d9a\u7a0e\u3092\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u9577\u7537\u304c\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u7a0e\u984d\u306f\u59bb\u306e\u6b7b\u4ea1\u6642\u70b9\u306e\u8ca1\u7523\u3092\u30d9\u30fc\u30b9\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u59bb\u306e\u8ca1\u7523\u306b\u306f\u3001\u59bb\u81ea\u8eab\u304c\u5f62\u6210\u3057\u3066\u304d\u305f\u56fa\u6709\u306e\u8ca1\u7523\u306b\u52a0\u3048\u3001\u592b\u306e\u6b7b\u4ea1\u6642\u306b\u3001\u592b\u304b\u3089\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u6b8b\u308a\u3082\u542b\u307e\u308c\u307e\u3059\uff08\u3053\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u592b\u304b\u3089\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306b\u59bb\u306f\u624b\u3092\u3064\u3051\u3066\u304a\u3089\u305a\u3001\u91d1\u984d\u306f\u6e1b\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\uff09\u3002<\/p>\n<p>1\u56de\u76ee\u306e\u76f8\u7d9a\u540c\u69d8\u3001\u30b0\u30e9\u30d5\u306b\u3059\u308b\u3068\u4e0b\u56f3\u306e\u3068\u304a\u308a\u3067\u3059\u3002<span class=\"f-green\">10\u5e74\u524d\u306b\u59bb\u304c\u592b\u304b\u3089\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u304c\u591a\u3044\u307b\u3069\u3001\u59bb\u304c\u6b8b\u3059\u8ca1\u7523\u304c\u591a\u304f\u306a\u308a\u3001\u9577\u7537\u306e\u7d0d\u7a0e\u984d\u304c\u5897\u52a0\u3057\u307e\u3059<\/span>\u3002<\/p>\n<table class=\"c-table is-center\" style=\"width: 100%;\">\n<caption class=\"mb10\">\u88682\u3000\u4e8c\u6b21\u76f8\u7d9a\u3000\u59bb\u81ea\u8eab\u304c\u5f62\u6210\u3057\u305f\u8ca1\u75231,000\u4e07\uff08\u5358\u4f4d\uff1a\u5186\uff09<\/caption>\n<tbody>\n<tr>\n<th><\/th>\n<th>\u30b1\u30fc\u30b91<\/th>\n<th>\u30b1\u30fc\u30b92<\/th>\n<th>\u30b1\u30fc\u30b93<\/th>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u4eba<\/th>\n<th style=\"vertical-align: middle;\">\u9577\u7537<\/th>\n<th style=\"vertical-align: middle;\">\u9577\u7537<\/th>\n<th style=\"vertical-align: middle;\">\u9577\u7537<\/th>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u59bb\u304b\u3089\u76f8\u7d9a\u3059\u308b\u8ca1\u7523<br \/>\n\uff08\u592b\u304b\u3089\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u00a0+\u00a0\u59bb\u81ea\u8eab\u304c\u5f62\u6210\u3057\u305f\u8ca1\u7523\uff09<\/td>\n<td width=\"21%\" style=\"vertical-align: middle;\"><b>0<\/b>\u00a0+\u00a01,000\u4e07\u00a0=\u00a01,000\u4e07<\/td>\n<td width=\"21%\" style=\"vertical-align: middle;\"><b>3,000\u4e07<\/b>\u00a0+\u00a01,000\u4e07\u00a0=\u00a04,000\u4e07<\/td>\n<td width=\"21%\" style=\"vertical-align: middle;\"><b>6,000\u4e07<\/b>\u00a0+\u00a01,000\u4e07\u00a0=\u00a07,000\u4e07<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td>0<\/td>\n<td>40\u4e07<\/td>\n<td>480\u4e07<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/niji-sozoku-fig5.png\" alt=\"\u4e8c\u6b21\u76f8\u7d9a\u30d1\u30bf\u30fc\u30f32\" width=\"444\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\u59bb\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u306e\u76f8\u7d9a\u7a0e\uff08\u9577\u7537\u306e\u7d0d\u7a0e\u984d\uff09\u3092\u8003\u3048\u308b\u3068\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u3068\u304d\u306b<span class=\"f-green\">\u59bb\u304c\u592b\u304b\u3089\u8ca1\u7523\u3092\u591a\u304f\u76f8\u7d9a\u3057\u306a\u3044\u307b\u3046\u304c\u826f\u304b\u3063\u305f<\/span>\u3001\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">3.1\u56de\u76ee\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u30682\u56de\u76ee\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u306e\u76f8\u7d9a\u7a0e\u3092\u91cd\u306d\u308b\u3068\u898b\u3048\u3066\u304f\u308b\u2026<br \/>\n\u300c\u591a\u304b\u3089\u305a\u5c11\u306a\u304b\u3089\u305a\u300d\u304c\u3061\u3087\u3046\u3069\u826f\u3044<\/h2>\n<p>1\u56de\u76ee\u306e\u76f8\u7d9a\u30682\u56de\u76ee\u306e\u76f8\u7d9a\u30c8\u30fc\u30bf\u30eb\u3067\u76f8\u7d9a\u7a0e\u304c\u5c0f\u3055\u304f\u306a\u308b\u306e\u306f\u3001\u306a\u305c\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u3053\u308c\u3092\u8003\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u30b0\u30e9\u30d5\u3092\u91cd\u306d\u5408\u308f\u305b\u308b\u3068\u7b54\u3048\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n<table class=\"c-table is-center\" style=\"width: 100%;\">\n<caption class=\"mb10\">\u88683\u3000\u4e00\u6b21\u76f8\u7d9a\u00a0+\u00a0\u4e8c\u6b21\u76f8\u7d9a\uff08\u5358\u4f4d\uff1a\u5186\uff09<\/caption>\n<tbody>\n<tr>\n<th><\/th>\n<th width=\"23%\">\u30b1\u30fc\u30b91<\/th>\n<th width=\"23%\">\u30b1\u30fc\u30b92<\/th>\n<th width=\"23%\">\u30b1\u30fc\u30b93<\/th>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u4eba<\/th>\n<th>\u9577\u7537<\/th>\n<th>\u9577\u7537<\/th>\n<th>\u9577\u7537<\/th>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u76f8\u7d9a\u7a0e\u984d\u30c8\u30fc\u30bf\u30eb<br \/>\n\uff08\u4e00\u6b21\u76f8\u7d9a\u00a0+\u00a0\u4e8c\u6b21\u76f8\u7d9a\uff09<\/td>\n<td style=\"vertical-align: middle;\">180\u4e07\u00a0+\u00a00\u00a0=\u00a0180\u4e07<\/td>\n<td style=\"vertical-align: middle;\">90\u4e07\u00a0+\u00a040\u4e07\u00a0=\u00a0130\u4e07<\/td>\n<td style=\"vertical-align: middle;\">0\u00a0+\u00a0480\u4e07\u00a0=\u00a0480\u4e07<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/niji-sozoku-fig6.png\" alt=\"\u4e8c\u6b21\u76f8\u7d9a\u30d1\u30bf\u30fc\u30f32\" width=\"444\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" 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