{"id":1272,"date":"2022-12-16T00:00:00","date_gmt":"2022-12-15T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e8%be%b2%e5%9c%b0%e3%82%92%e7%9b%b8%e7%b6%9a%e3%81%97%e3%81%a6%e5%96%b6%e8%be%b2%e3%81%99%e3%82%8b%e3%81%aa%e3%82%89%e7%9f%a5%e3%81%a3%e3%81%a6%e3%81%8a%e3%81%8d%e3%81%9f%e3%81%84%e3%80%81%e8%be%b2"},"modified":"2025-04-03T13:08:39","modified_gmt":"2025-04-03T04:08:39","slug":"nouchi-yuyo","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/nouchi-yuyo","title":{"rendered":"\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u3066\u55b6\u8fb2\u3059\u308b\u306a\u3089\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3001\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88"},"content":{"rendered":"<p>\u30b3\u30ed\u30ca\u798d\u306b\u3088\u308b\u50cd\u304d\u65b9\u306e\u5909\u5316\u306a\u3069\u3067\u3001\u8fb2\u696d\u306b\u95a2\u5fc3\u3092\u3082\u3064\u65b9\u304c\u5897\u3048\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<br \/>\n\u90fd\u4f1a\u306b\u51fa\u305f\u304a\u5b50\u3055\u3093\u304c\u8fb2\u696d\u3092\u7d99\u3050\u305f\u3081\u306b\u623b\u3063\u3066\u304f\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u8fb2\u5730\u3092\u5f15\u304d\u7d99\u3050\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u3089\u308c\u308b\u7279\u4f8b\u300c<span class=\"f-green\">\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88<\/span>\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kanto\/#fuchu\">\u5e9c\u4e2d\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u3068\u306f\uff1f<\/h2>\n<p>\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u3068\u306f\u3001\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u7b49\u304b\u3089\u8fb2\u5730\u7b49\u3092\u76f8\u7d9a\u3057\u305f\u65b9\u304c\u3001\u8de1\u3092\u7d99\u3044\u3067\u8fb2\u696d\u3092\u55b6\u3080\u5834\u5408\u306a\u3069\u306b\u3001<span class=\"f-green\">\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u7b49\u306e\u4fa1\u984d\u306e\u3046\u3061\u300c\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u300d\u306b\u3088\u308b\u4fa1\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u5236\u5ea6<\/span>\u3067\u3059\u3002<\/p>\n<p>\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u3068\u306f\u3001\u8fb2\u696d\u306e\u53ce\u5165\u306b\u898b\u5408\u3046\u3088\u3046\u306b\u56fd\u7a0e\u5c40\u9577\u304c\u8a08\u7b97\u3057\u305f\u8fb2\u5730\u306e\u4fa1\u683c\u3092\u6307\u3057\u3001\u6bce\u5e74\u66f4\u65b0\u3055\u308c\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u8ab2\u7a0e\u3059\u308b\u969b\u3001\u8ca1\u7523\u3092\u8a55\u4fa1\u3059\u308b\u57fa\u6e96\u3092\u793a\u3057\u305f\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u300d\u306e\u4e00\u3064\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e02\u8857\u5730\u306b\u3042\u308b\u8fb2\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3088\u308a\u3082\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u306b\u3088\u308b\u4fa1\u984d\u306e\u307b\u3046\u304c\u5927\u5e45\u306b\u4f4e\u304f\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u306e\u5834\u5408\u3001\u7d0d\u4ed8\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7336\u4e88\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u306f\u3001\u4ee5\u4e0b\u306b\u793a\u3059\u8981\u4ef6\u306b\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u3001\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"mt30 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/nouchi-yuyo-fig2.jpg\" alt=\"\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\" width=\"370\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt30\">2.\u7d0d\u7a0e\u7336\u4e88\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u8981\u4ef6\u306f\uff1f<\/h2>\n<p>\u4ee5\u4e0b\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306b\u3088\u308a\u3001\u5404\u9805\u76ee\u306e\u3046\u3061\u306e\u3044\u305a\u308c\u304b\u306b\u3042\u3066\u306f\u307e\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">2-1.\u88ab\u76f8\u7d9a\u4eba\uff1a\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u65b9<\/h3>\n<ul class=\"mt10 mb10\">\n<li>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u65b9<\/li>\n<li>\u8fb2\u5730\u7b49\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u3057\u305f\u65b9\uff08\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u7b49\u306b\u9650\u308b\uff09<\/li>\n<li>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u8fb2\u696d\u76f8\u7d9a\u4eba\u7b49\u3067\u3001\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u3092\u3057\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u5c4a\u51fa\u3092\u3057\u305f\u65b9<sup><span class=\"f-green\">\u203b1<\/span><\/sup><\/li>\n<li>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u7279\u5b9a\u8cb8\u4ed8\u3051\u7b49\u3092\u884c\u3063\u3066\u3044\u305f\u65b9<sup><span class=\"f-green\">\u203b2<\/span><\/sup><\/li>\n<\/ul>\n<p class=\"text14 mb10\"><span class=\"f-green\">\u203b1<\/span>\u00a0\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u307e\u305f\u306f\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3001\u7d0d\u7a0e\u7336\u4e88\u9069\u7528\u5f8c\u306b\u8eab\u4f53\u969c\u5bb3\u7b49\u306b\u3088\u3063\u3066\u55b6\u8fb2\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u72b6\u614b\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u8cb8\u4ed8\u3051\u5236\u5ea6\u3067\u3059\u3002<br \/>\n<span class=\"f-green\">\u203b2<\/span>\u00a0\u7279\u5b9a\u8cb8\u4ed8\u3051\u7b49\u3068\u306f\u3001\u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u4fc3\u9032\u6cd5\u3001\u90fd\u5e02\u8fb2\u5730\u306e\u8cb8\u501f\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u307e\u305f\u306f\u7279\u5b9a\u8fb2\u5730\u8cb8\u4ed8\u3051\u306b\u95a2\u3059\u308b\u8fb2\u5730\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306a\u3069\u306e\u898f\u5b9a\u306b\u3088\u308b\u4e00\u5b9a\u306e\u8cb8\u4ed8\u3051\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">2-2.\u8fb2\u696d\u76f8\u7d9a\u4eba\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u65b9<\/h3>\n<ul class=\"mt10 mb10\">\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8fb2\u696d\u7d4c\u55b6\u3092\u958b\u59cb\u3057\u3001\u305d\u306e\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u8fb2\u696d\u7d4c\u55b6\u3092\u884c\u3046\u3068\u8a8d\u3081\u3089\u308c\u308b\u65b9<\/li>\n<li>\u8fb2\u5730\u7b49\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u53d7\u8d08\u8005\u3067\u3001\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u6a29\u5229\u3092\u8a2d\u5b9a\u3057\u3066\u8fb2\u696d\u7d4c\u55b6\u3092\u79fb\u8b72\u3057\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u5c4a\u51fa\u3092\u3057\u305f\u65b9<sup><span class=\"f-green\">\u203b3<\/span><\/sup><\/li>\n<li>\u8fb2\u5730\u7b49\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u53d7\u8d08\u8005\u3067\u3001\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u3092\u3057\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u5c4a\u51fa\u3092\u3057\u305f\u65b9<sup><span class=\"f-green\">\u203b3<\/span><\/sup><\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7279\u5b9a\u8cb8\u4ed8\u3051\u7b49\u3092\u884c\u3063\u305f\u65b9\uff08\u8fb2\u5730\u7b49\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u304a\u3044\u3066\u7279\u5b9a\u8cb8\u4ed8\u3051\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u65b9\uff09<\/li>\n<\/ul>\n<p class=\"text14\"><span class=\"f-green\">\u203b3<\/span>\u00a0\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306b\u9650\u308a\u307e\u3059<\/p>\n<h3 class=\"mt20\">2-3.\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8fb2\u5730\uff1a\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/h3>\n<div class=\"ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/nouchi-yuyo-fig3.jpg\" alt=\"\u8fb2\u696d\u904b\u55b6\" width=\"260\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<ul class=\"mt10 mb10\">\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u8fb2\u5730\u7b49<sup><span class=\"f-green\">\u203b4<\/span><\/sup><\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u7279\u5b9a\u8cb8\u4ed8\u3051\u7b49\u3092\u884c\u3063\u3066\u3044\u305f\u8fb2\u5730\u307e\u305f\u306f\u63a1\u8349\u653e\u7267\u5730<sup><span class=\"f-green\">\u203b4<\/span><\/sup><\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u305f\u8fb2\u5730\u7b49<sup><span class=\"f-green\">\u203b4<\/span><\/sup><\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u7b49\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u6642\u307e\u3067\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u307e\u305f\u306f\u7d0d\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u3082\u306e<\/li>\n<li>\u76f8\u7d9a\u3084\u907a\u8d08\uff08\u3044\u305e\u3046\uff09\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u76f8\u7d9a\u958b\u59cb\u306e\u5e74\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u3082\u306e<\/li>\n<\/ul>\n<p class=\"text14\"><span class=\"f-green\">\u203b4<\/span>\u00a0\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308a\u307e\u3059<\/p>\n<h2 class=\"mt30 f clearfix\">3.\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4e0b\u8a182\u70b9\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 class=\"mt20\">3-1.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u624b\u7d9a\u304d<\/h3>\n<p>\u8fb2\u696d\u59d4\u54e1\u4f1a\u304c\u767a\u884c\u3059\u308b\u9069\u683c\u8005\u8a3c\u660e\u66f8\u306a\u3069\u3001\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u3001\u7336\u4e88\u7a0e\u984d\u3068\u5229\u5b50\u7a0e\u306e\u984d\u306b\u898b\u5408\u3046\u62c5\u4fdd\u306e\u63d0\u4f9b\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 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