{"id":1276,"date":"2022-12-16T00:00:00","date_gmt":"2022-12-15T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e5%ad%90%e3%81%a9%e3%82%82%e3%81%8c%e3%81%84%e3%81%aa%e3%81%84%e5%a4%ab%e5%a9%a6%e3%81%ae%e7%9b%b8%e7%b6%9a%e3%81%af%e3%81%a9%e3%81%86%e3%81%aa%e3%82%8b%ef%bc%9f"},"modified":"2025-04-03T13:08:40","modified_gmt":"2025-04-03T04:08:40","slug":"konashi-sozoku","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/konashi-sozoku","title":{"rendered":"\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u76f8\u7d9a\u306f\u3069\u3046\u306a\u308b\uff1f"},"content":{"rendered":"<p>\u6628\u4eca\u3001\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u306e\u591a\u69d8\u5316\u306b\u3068\u3082\u306a\u3063\u3066\u5bb6\u65cf\u306e\u3042\u308a\u65b9\u304c\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u305d\u306e\u306a\u304b\u3067\u3001\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u7d9a\u306e\u7bc4\u56f2\u3084\u9806\u4f4d\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306e\u751f\u524d\u5bfe\u7b56\u3092\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\/chubu\/#joetsu\">\u4e0a\u8d8a\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u304c\u3059\u3079\u3066\u76f8\u7d9a\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/konashi-fig1.png\" alt=\"\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u76f8\u7d9a\" width=\"222\" height=\"auto\" class=\"wp-image-2700 alignleft\" style=\"letter-spacing: 0.1em;\" \/>\u5b50\u3069\u3082\u304c\u3044\u308b\u592b\u5a66\u306e\u5834\u5408\u3001\u592b\u5a66\u306e\u3069\u3061\u3089\u304b\u304c\u4ea1\u304f\u306a\u308b\u3068\u6b8b\u3055\u308c\u305f\u914d\u5076\u8005\u3068\u305d\u306e\u5b50\u3069\u3082\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u3046\u306a\u308b\u3068\u3001\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u914d\u5076\u8005\u304c\u907a\u7523\u3092\u3059\u3079\u3066\u76f8\u7d9a\u3059\u308b\u306e\u3067\u306f\uff1f\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<span 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class=\"f-green\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/span>\u3068\u3044\u3044\u3001\u76f8\u7d9a\u306e\u5272\u5408\u3092<span class=\"f-green\">\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/span>\u3068\u3044\u3044\u307e\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u9806\u4f4d\u306f\u6c11\u6cd5\u3067\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56f31\uff1a\u76f8\u7d9a\u306e\u9806\u4f4d\u306e\u4e00\u4f8b<\/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\/konashi-fig2.jpg\" alt=\"\u76f8\u7d9a\u306e\u9806\u4f4d\u306e\u4e00\u4f8b\" width=\"444\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<table class=\"c-table\" style=\"margin-bottom: 10px;\">\n<caption class=\"text_center bold mb20\">\u88681\uff1a\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u907a\u7559\uff08\u3044\u308a\u3085\u3046\uff09\u5206<\/caption>\n<tbody>\n<tr>\n<th class=\"text_center\" width=\"25%\" style=\"vertical-align: middle;\">\u76f8\u7d9a\u4eba\u306e\u69cb\u6210<\/th>\n<th class=\"text_center\" width=\"25%\">\u76f8\u7d9a\u4eba<\/th>\n<th class=\"text_center\" width=\"25%\">\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/th>\n<th class=\"text_center\" width=\"25%\">\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td class=\"text_center\" rowspan=\"2\" style=\"vertical-align: middle;\">\u914d\u5076\u8005\u3068\u5b50\u3069\u3082<\/td>\n<td class=\"text_center\">\u914d\u5076\u8005<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a02<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a04<\/td>\n<\/tr>\n<tr>\n<td class=\"text_center\">\u5b50<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a02<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a04<\/td>\n<\/tr>\n<tr>\n<td class=\"text_center\" rowspan=\"2\" style=\"vertical-align: middle;\">\u914d\u5076\u8005\u3068\u7236\u6bcd<br \/>\n\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09<\/td>\n<td class=\"text_center\">\u914d\u5076\u8005<\/td>\n<td class=\"text_center\">2\u00a0\/\u00a0\u00a03<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a03<\/td>\n<\/tr>\n<tr>\n<td class=\"text_center\">\u7236\u6bcd\uff08\u7956\u7236\u30fb\u7956\u6bcd\uff09<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a03<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a06<\/td>\n<\/tr>\n<tr>\n<td class=\"text_center\" rowspan=\"2\" style=\"vertical-align: middle;\">\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<td class=\"text_center\">\u914d\u5076\u8005<\/td>\n<td class=\"text_center\">3\u00a0\/\u00a0\u00a04<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a02<\/td>\n<\/tr>\n<tr>\n<td class=\"text_center\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td class=\"text_center\">1\u00a0\/\u00a0\u00a04<\/td>\n<td class=\"text_center\">\uff0d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/hoteisozoku-iryubun\/\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u907a\u7559\u5206\u00a0\uff5e\u76f8\u7d9a\u4eba\u306e\u512a\u5148\u9806\u4f4d\u3063\u3066\uff1f\uff5e<\/a>\u300d<\/div>\n<p>\u3067\u306f\u3001\u56f31\u306e\u4e00\u4f8b\u3092\u3082\u3068\u306b\u3001\u88681\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u5272\u5408\u3067\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u30b1\u30fc\u30b9\u3054\u3068\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"mt20\">2-1.\u30b1\u30fc\u30b91\u3000\u5b50\u306a\u3057\uff0f\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u304c\u5065\u5728<\/h3>\n<p>\u76f8\u7d9a\u4eba\u306f<span class=\"f-green\">\u914d\u5076\u8005\u3068\u7b2c\u4e8c\u9806\u4f4d\u306e\u7236\u6bcd<\/span>\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u914d\u5076\u80052\u00a0\/\u00a0\u00a03\u3001\u7236\u6bcd\u304c1\u00a0\/\u00a0\u00a03\u3001\u4e8c\u4eba\u3044\u308b\u306e\u3067\u305d\u308c\u30921\u00a0\/\u00a0\u00a02\u3067\u305d\u308c\u305e\u308c1\u00a0\/\u00a0\u00a06\u305a\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"bold\">\u76f8\u7d9a\u5272\u5408\uff1a\u914d\u5076\u80052\u00a0\/\u00a0\u00a03\u3001\u72361\u00a0\/\u00a0\u00a06\u3001\u6bcd1\u00a0\/\u00a0\u00a06<\/p>\n<p>\u56f32\uff1a\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u304c\u5065\u5728\u306e\u5834\u5408<\/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\/konashi-fig3.jpg\" alt=\"\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u3000\u30b1\u30fc\u30b91\u3000\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u304c\u5065\u5728\u306e\u5834\u5408\" width=\"370\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">2-2.\u30b1\u30fc\u30b92\u3000\u5b50\u306a\u3057\uff0f\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u3001\u7956\u7236\u6bcd\u3082\u3059\u3067\u306b\u4ed6\u754c\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u307f\u5065\u5728\u306e\u5834\u5408<\/h3>\n<p>\u76f8\u7d9a\u4eba\u306f<span class=\"f-green\">\u914d\u5076\u8005\u3068\u7b2c\u4e09\u9806\u4f4d\u306e\u5144\u5f1f\u59c9\u59b9<\/span>\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u4e00\u4f8b\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u914d\u5076\u80053\u00a0\/\u00a0\u00a04\u3001\u5144\u5f1f\u59c9\u59b9\u306f1\u00a0\/\u00a0\u00a04\u306b\u306a\u308a\u307e\u3059\u3002\u5144\u5f1f\u59c9\u59b9\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f1\u00a0\/\u00a0\u00a04\u3092\u3055\u3089\u306b\u305d\u306e\u4eba\u6570\u3067\u982d\u5272\u308a\u3057\u307e\u3059\u3002<\/p>\n<p class=\"bold\">\u76f8\u7d9a\u5272\u5408\uff1a\u914d\u5076\u80053\u00a0\/\u00a0\u00a04\u3001\u5144\u5f1f\u59c9\u59b91\u00a0\/\u00a0\u00a04<\/p>\n<p>\u56f33\uff1a\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u3001\u7956\u7236\u6bcd\u3082\u3059\u3067\u306b\u4ed6\u754c\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u307f\u5065\u5728\u306e\u5834\u5408<\/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\/konashi-fig4.jpg\" alt=\"\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u3000\u30b1\u30fc\u30b92\u3000\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u3001\u7956\u7236\u6bcd\u3082\u3059\u3067\u306b\u4ed6\u754c\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u307f\u5065\u5728\u306e\u5834\u5408\" width=\"518\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">2-3.\u30b1\u30fc\u30b93\u3000\u5b50\u306a\u3057\uff0f\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u3001\u7956\u7236\u6bcd\u30fb\u5144\u5f1f\u59c9\u59b9\u3082\u3059\u3067\u306b\u4ed6\u754c\u3001\u304a\u3044\u30fb\u3081\u3044\u306e\u307f\u5065\u5728\u306e\u5834\u5408<\/h3>\n<p>\u76f8\u7d9a\u4eba\u306f<span class=\"f-green\">\u914d\u5076\u8005\u3068\u7b2c\u4e09\u9806\u4f4d\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u3067\u3042\u308b\u304a\u3044\u30fb\u3081\u3044<\/span>\u306b\u306a\u308a\u307e\u3059\u3002\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u3067\u306f1\u4ee3\u306e\u307f\u4ee3\u8972\uff08\u3060\u3044\u3057\u3085\u3046\uff09\u76f8\u7d9a<span class=\"text14\">\u203b<\/span>\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u4ee3\u308f\u3063\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u5144\u5f1f\u59c9\u59b9\u306e\u6642\u3068\u540c\u3058\u304f\u914d\u5076\u80053\u00a0\/\u00a0\u00a04\u3001\u304a\u3044\u30fb\u3081\u3044\u306f1\u00a0\/\u00a0\u00a04\u306b\u306a\u308a\u307e\u3059\u3002\u304a\u3044\u30fb\u3081\u3044\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f1\u00a0\/\u00a0\u00a04\u3092\u3055\u3089\u306b\u305d\u306e\u4eba\u6570\u3067\u982d\u5272\u308a\u3057\u307e\u3059\u3002<\/p>\n<p class=\"bold\">\u76f8\u7d9a\u5272\u5408\uff1a\u914d\u5076\u80053\u00a0\/\u00a0\u00a04\u3001\u304a\u3044\u30fb\u3081\u30441\u00a0\/\u00a0\u00a04<\/p>\n<p>\u56f34\uff1a\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u3001\u7956\u7236\u6bcd\u30fb\u5144\u5f1f\u59c9\u59b9\u3082\u3059\u3067\u306b\u4ed6\u754c\u3001\u304a\u3044\u30fb\u3081\u3044\u306e\u307f\u5065\u5728\u306e\u5834\u5408<\/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\/konashi-fig5.jpg\" alt=\"\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u3000\u30b1\u30fc\u30b93\u3000\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4e21\u89aa\u3001\u7956\u7236\u6bcd\u30fb\u5144\u5f1f\u59c9\u59b9\u3082\u3059\u3067\u306b\u4ed6\u754c\u3001\u304a\u3044\u30fb\u3081\u3044\u306e\u307f\u5065\u5728\u306e\u5834\u5408\" width=\"444\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"text14\">\u203b\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\u3001\u672c\u6765\u306e\u76f8\u7d9a\u4eba\u304c\u3059\u3067\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u672c\u6765\u306e\u76f8\u7d9a\u4eba\u306e\u5b50\u3069\u3082\u304c\u89aa\u306b\u4ee3\u308f\u3063\u3066\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4eca\u56de\u306e\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5144\u5f1f\u59c9\u59b9\u304c\u3059\u3067\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u5b50\u3067\u3042\u308b\u3001\u304a\u3044\u30fb\u3081\u3044\u304c\u76f8\u7d9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/daishusozoku\/\">\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\uff1f \uff5e\u76f8\u7d9a\u4eba\u3068\u305d\u306e\u7bc4\u56f2\uff5e<\/a>\u300d<\/div>\n<h2 class=\"mt30\">3.\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u76f8\u7d9a\u5bfe\u7b56<\/h2>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304b\u3089\u3001\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u3067\u3042\u3063\u3066\u3082\u3001\u3082\u3057\u4ed6\u306b\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u907a\u7523\u306e\u53d6\u5f97\u306b\u95a2\u3057\u3066\u914d\u5076\u8005\u306e\u4e00\u5b58\u3067\u306f\u6c7a\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u76f8\u7d9a\u6a29\u304c\u3042\u308b\u306e\u3067\u3001\u5168\u54e1\u304c\u5408\u610f\u306e\u4e0a\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u5144\u5f1f\u59c9\u59b9\u304c \u758e\u9060\u3067\u3042\u3063\u305f\u308a\u4e0d\u4ef2\u3067\u3042\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u306f\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u304c\u751f\u524d\u306b\u3067\u304d\u308b\u76f8\u7d9a\u5bfe\u7b56\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">3-1.\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<div class=\"ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/konashi-fig6.jpg\" alt=\"\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\" width=\"222\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>1\u3064\u76ee\u306f\u3001\u4e8b\u524d\u306b<span class=\"f-green\">\u907a\u8a00\u66f8<\/span>\u3092\u4f5c\u6210\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u6cd5\u7684\u306b\u6709\u52b9\u306a\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308c\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u3088\u308a\u3082\u907a\u8a00\u306b\u3088\u308b\u76f8\u7d9a\u304c\u512a\u5148\u3055\u308c\u308b\u306e\u3067\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5fc5\u8981\u3082\u306a\u304f\u30b9\u30e0\u30fc\u30ba\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u30011\u3064\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u6c11\u6cd5\u3067\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3001\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5272\u5408\u3092\u4fdd\u969c\u3059\u308b\u300c<span class=\"f-green\">\u907a\u7559\u5206<\/span>\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u88681\u306e\u3068\u304a\u308a\u907a\u7559\u5206\u306e\u5272\u5408\u306f\u5b9a\u3081\u304c\u3042\u308a\u3001\u907a\u7559\u5206\u306b\u914d\u616e\u3057\u305f\u907a\u8a00\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u3084\u304a\u3044\u30fb\u3081\u3044\u306b\u907a\u7559\u5206\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u907a\u8a00\u66f8\u306b\u540d\u524d\u3092\u8a18\u8f09\u3057\u306a\u304f\u3066\u3082\u3001\u907a\u7559\u5206\u306e\u8acb\u6c42\u3092\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 class=\"mt20\">3-2.\u914d\u5076\u8005\u3078\u306e\u8d08\u4e0e\uff08\u81ea\u5b85\u3092\u30d7\u30ec\u30bc\u30f3\u30c8\uff09<\/h3>\n<p>2\u3064\u76ee\u306f<span class=\"f-green\">\u914d\u5076\u8005\u3078\u306e\u8d08\u4e0e<\/span>\u3067\u3059\u3002\u7d50\u5a5a\u5f8c20\u5e74\u4ee5\u4e0a\u7d4c\u3063\u305f\u592b\u5a66\u306e\u9593\u3067\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3084\u305d\u306e\u53d6\u5f97\u8cc7\u91d1\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u306e110\u4e07\u5186\u306b\u52a0\u3048\u3066\u3001\u6700\u9ad82,000\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u63a7\u9664\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u751f\u524d\u306b\u914d\u5076\u8005\u306b\u8d08\u4e0e\u3092\u3057\u3066\u304a\u304f\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u76f8\u7d9a\u3067\u53d6\u5f97\u3059\u308b\u3088\u308a\u3082\u591a\u304f\u304b\u304b\u308b\u5834\u5408\u3084\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u3001\u3054\u691c\u8a0e\u3055\u308c\u308b\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/zoyozei-haigusha\/\">\u7d50\u5a5a20\u5e74\u76ee\u306e\u30d7\u30ec\u30bc\u30f3\u30c8\u300d\u306b\u81ea\u5b85\u3092\u8d08\u4e0e \uff5e\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u7279\u4f8b\uff5e<\/a>\u300d<\/div>\n<h3 class=\"mt20\">3-3.\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u914d\u5076\u8005\u306b\u3059\u308b<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u3092\u5951\u7d04\u3057\u3001\u88ab\u4fdd\u967a\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306e\u53d7\u53d6\u4eba\u3092\u914d\u5076\u8005\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u914d\u5076\u8005\u306b\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306f\u53d7\u53d6\u4eba\u81ea\u8eab\u306e\u8ca1\u7523\u3068\u306a\u308b\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u914d\u5076\u8005\u304c\u305d\u306e\u307e\u307e\u53d7\u3051\u53d6\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p class=\"text14\">\u203b\u5148\u306b\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3001\u53d7\u53d6\u4eba\u3092\u5909\u66f4\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u5144\u5f1f\u59c9\u59b9\u306b\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<!-- \u304f\u308f\u3057\u304f\u306f\u3001\u4e0b\u8a18\u306e\u95a2\u9023\u30b3\u30e9\u30e0\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002 --><\/p>\n<p><!-- \n\n\n\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shibohoken-uketori\/\">\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u5148\u306b\u4ea1\u304f\u306a\u3063\u305f\u3089\u3001\u4fdd\u967a\u91d1\u306f\u8ab0\u304c\u53d7\u3051\u53d6\u308b\uff1f<\/a>\u300d<\/div>\n\n\n\n --><\/p>\n<h2 class=\"mt30\">4.\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u524d\u306b\u3001\u65e9\u3081\u306e\u5bfe\u7b56\u3092\uff01<\/h2>\n<p>\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u3069\u3061\u3089\u304b\u304c\u4ea1\u304f\u306a\u308a\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u914d\u5076\u8005\u3068\u89aa\u65cf\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u3001\u3068\u304d\u306b\u306f\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<br 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--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6628\u4eca\u3001\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u306e\u591a\u69d8\u5316\u306b\u3068\u3082\u306a\u3063\u3066\u5bb6\u65cf\u306e\u3042\u308a\u65b9\u304c\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002 \u4eca\u56de\u306f\u305d\u306e\u306a\u304b\u3067\u3001\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u7d9a\u306e\u7bc4\u56f2\u3084\u9806\u4f4d\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306e\u751f\u524d\u5bfe\u7b56\u3092\u3054\u6848\u5185\u3057\u307e\u3059\u3002 \u4e0a\u8d8a\u4e8b\u52d9\u6240 1.\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66 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