{"id":1278,"date":"2022-12-18T00:00:00","date_gmt":"2022-12-17T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e3%81%a3%e3%81%a6%e3%80%81%e7%b5%90%e5%b1%80%e4%bd%95%e3%82%92%e3%81%99%e3%82%8c%e3%81%b0%e3%81%84%e3%81%84%e3%81%ae%ef%bc%9f-%ef%bd%9e%e3%81%af%e3%81%98%e3%82%81%e3%81%a6"},"modified":"2025-04-03T13:08:37","modified_gmt":"2025-04-03T04:08:37","slug":"isan-hikitsugi","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/isan-hikitsugi","title":{"rendered":"\u76f8\u7d9a\u3063\u3066\u3001\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"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u9762\u8ac7\u6642\u3001\u304a\u5ba2\u69d8\u304b\u3089\u300c\u76f8\u7d9a\u306f\u3001\u306f\u3058\u3081\u3066\u306e\u3053\u3068\u3067\u3088\u304f\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u7d50\u5c40\u4f55\u3092\u3059\u308c\u3070\u3044\u3044\u3093\u3067\u3057\u3087\u3046\u304b\uff1f\u300d\u3068\u3088\u304f\u805e\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3067\u306e\u304a\u624b\u7d9a\u304d\u306f\u5927\u304d\u304f2\u3064\u3042\u308a\u3001\u300c\u907a\u7523\u3092\u628a\u63e1\u3059\u308b\u300d\u300c\u907a\u7523\u3092\u5f15\u304d\u7d99\u3050\u300d\u3067\u3059\u3002\u3053\u306e\u30b3\u30e9\u30e0\u3067\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/hokkaido-and-tohoku\/#sendai\">\u4ed9\u53f0\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u7d50\u5c40\u3001\u76f8\u7d9a\u3068\u306f\u4f55\u304b\uff1f<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/isan-hikitsugi1.jpg\" alt=\"\u521d\u3081\u3066\u306e\u907a\u7523\u76f8\u7d9a\" width=\"320\" height=\"auto\" class=\"wp-image-2700 alignright\" style=\"letter-spacing: 0.1em;\" \/>\u76f8\u7d9a\u3068\u306f\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\uff08\u4ee5\u4e0b\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u3044\u3044\u307e\u3059\uff09\u306e\u8ca1\u7523\u30fb\u6a29\u5229\u30fb\u7fa9\u52d9\u306a\u3069\u3092\u3001\u5bb6\u65cf\u3084\u89aa\u65cf\u304c\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u8eab\u8fd1\u306a\u65b9\u304c\u4ea1\u304f\u306a\u3089\u308c\u308b\u3053\u3068\u3067\u3001\u846c\u5100\u306e\u624b\u914d\u3084\u5f79\u5834\u3078\u306e\u5c4a\u3051\u51fa\u306b\u52a0\u3048\u3066\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u624b\u7d9a\u304d\u3092\u3057\u3066\u3044\u304f\u306a\u304b\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u9280\u884c\u53e3\u5ea7\uff08\u9810\u8caf\u91d1\uff09\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u76f8\u7d9a\u8ca1\u7523\uff08\u907a\u7523\uff09\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3067\u3066\u304d\u307e\u3059\u3002\u907a\u7523\u306e\u628a\u63e1\u3068\u5f15\u304d\u7d99\u304e\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 class=\"mt30\">2.\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u3092\u628a\u63e1\u3059\u308b<\/h2>\n<p>\u307e\u305a\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002\u907a\u7523\u306e\u7a2e\u985e\u3084\u5185\u5bb9\u3001\u305d\u306e\u4fa1\u5024\u3092\u8abf\u3079\u307e\u3059\u3002<br \/>\n\u5f79\u6240\u3067\u78ba\u8a8d\u3057\u305f\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u53e3\u5ea7\u304c\u3042\u308b\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306b\u554f\u3044\u5408\u308f\u305b\u3092\u3057\u305f\u308a\u3001\u3054\u81ea\u5b85\u306b\u3042\u308b\u60c5\u5831\u304b\u3089\u628a\u63e1\u3059\u308b\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u3084\u5e02\u533a\u753a\u6751\u304b\u3089\u90f5\u4fbf\u7269\u304c\u5c4a\u3044\u3066\u3044\u306a\u3044\u304b\u3092\u8abf\u3079\u305f\u308a\u3001\u3069\u3046\u3057\u3066\u3082\u60c5\u5831\u306b\u305f\u3069\u308a\u7740\u3051\u306a\u3044\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u3084\u4fdd\u967a\u4f1a\u793e\u306e\u5c01\u7b52\u3084\u793e\u540d\u304c\u5165\u3063\u305f\u3082\u306e\uff08\u30ab\u30ec\u30f3\u30c0\u30fc\u3084\u30dc\u30fc\u30eb\u30da\u30f3\u306a\u3069\uff09\u304c\u3042\u308c\u3070\u3001\u63a2\u3059\u3046\u3048\u3067\u306e\u30d2\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">2-1.\u9810\u8caf\u91d1<\/h3>\n<p>\u901a\u5e33\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u304b\u3089\u53e3\u5ea7\u304c\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3092\u7279\u5b9a\u3057\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002<\/p>\n<p class=\"border column-point\">\u91d1\u878d\u6a5f\u95a2\u306e\u901a\u5e33\u304c\u898b\u3064\u304b\u308c\u3070\u3001\u304a\u91d1\u306e\u6d41\u308c\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u304c\u78ba\u8a8d\u3067\u304d\u308c\u3070\u3001\u4e0d\u52d5\u7523\u3092\u8abf\u3079\u308b\u304d\u3063\u304b\u3051\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">2-2.\u4e0d\u52d5\u7523<\/h3>\n<div class=\"f ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/isan-hikitsugi2.png\" alt=\"\u5e02\u5f79\u6240\" width=\"138\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u306f\u3001\u6bce\u5e74\u7ba1\u8f44\u3059\u308b\u5e02\u533a\u753a\u6751\u304b\u3089\u5c4a\u304f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u6cd5\u52d9\u5c40\u3067\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u3092\u53d6\u5f97\u3059\u308c\u3070\u3001\u3055\u3089\u306b\u8a73\u3057\u3044\u6a29\u5229\u95a2\u4fc2\u3082\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u305d\u306e\u5730\u57df\u3092\u7ba1\u8f44\u3059\u308b\u5f79\u6240\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u3067\u300c\u540d\u5bc4\u5e33\u300d\u3082\u53d6\u5f97\u3057\u307e\u3057\u3087\u3046\u3002\u300c\u540d\u5bc4\u5e33\u300d\u306f\u5f79\u6240\u304c\u7ba1\u8f44\u3059\u308b\u5730\u57df\u306e\u6240\u6709\u8005\u3054\u3068\u306b\u6240\u6709\u4e0d\u52d5\u7523\u4e00\u89a7\u306b\u3057\u305f\u66f8\u985e\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u306e\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4fa1\u5024\u306f\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u901a\u77e5\u66f8\u304c\u30d9\u30fc\u30b9\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n<h3 class=\"mt20 f clearfix\">2-3.\u4e0a\u5834\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306e\u91d1\u878d\u5546\u54c1<\/h3>\n<p>\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u5c4a\u3044\u3066\u3044\u308b\u53d6\u5f15\u30ec\u30dd\u30fc\u30c8\u3092\u53c2\u8003\u306b\u3001\u8a3c\u5238\u4f1a\u793e\u3092\u7279\u5b9a\u3057\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">2-4.\u751f\u547d\u4fdd\u967a<\/h3>\n<p>\u4fdd\u967a\u8a3c\u5238\u3084\u6bce\u5e74\u5c4a\u304f\u5951\u7d04\u5185\u5bb9\u306e\u304a\u77e5\u3089\u305b\u3092\u53c2\u8003\u306b\u4fdd\u967a\u4f1a\u793e\u306b\u9023\u7d61\u3057\u307e\u3059\u3002<span class=\"f-green\">\u66f8\u985e\u304c\u898b\u3064\u304b\u3089\u3069\u3053\u3092\u63a2\u3057\u3066\u3044\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u751f\u547d\u4fdd\u967a\u5354\u4f1a\u306b\u3088\u308b\u7167\u4f1a\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u60c5\u5831\u306b\u305f\u3069\u308a\u7740\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/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\/seimeihoken-keiyaku\/\">\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7167\u4f1a\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\uff01<\/a>\u300d<\/div>\n<h3 class=\"mt20\">2-5.\u305d\u306e\u4ed6<\/h3>\n<div class=\"f ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/isan-hikitsugi3.png\" alt=\"\u30bf\u30f3\u30b9\u9810\u91d1\" width=\"207\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u91d1\u5eab\uff08\u81ea\u5b85\u3084\u8cb8\u91d1\u5eab\uff09\u3084\u3001\u30bf\u30f3\u30b9\u9810\u91d1\u306a\u3069\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u907a\u7523\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306a\u300c\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u300d\u3060\u3051\u3067\u306f\u306a\u304f\u300c\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u300d\u304c\u3042\u308a\u3001\u50b5\u52d9\u3084\u501f\u91d1\u306a\u3069\u306e\u8abf\u67fb\u3082\u5fc5\u8981\u3067\u3059\u3002\u53e3\u5ea7\u304b\u3089\u5b9a\u671f\u7684\u306b\u5f15\u304d\u843d\u3068\u3055\u308c\u3066\u3044\u308b\u652f\u6255\u3044\u30fb\u30ed\u30fc\u30f3\u7b49\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u3082\u50b5\u52d9\u306b\u542b\u307e\u308c\u307e\u3059\uff09\u304c\u306a\u3044\u304b\u3001\u78ba\u8a8d\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 class=\"f clearfix mt30\">3.\u6545\u4eba\u306e\u907a\u7523\u3092\u5f15\u304d\u7d99\u3050<\/h2>\n<p>\u907a\u7523\u306e\u5168\u4f53\u50cf\u304c\u898b\u3048\u3066\u304f\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3082\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5224\u5b9a\u306f\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u8ab0\u304c\u3069\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u306e\u304b\u3092\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u8a71\u3057\u5408\u3046\u300c\u907a\u7523\u5206\u5272\u5354\u8b70\u300d\u3092\u884c\u3044\u3001\u5b9f\u969b\u306b\u5f15\u304d\u7d99\u3050\u305f\u3081\u306b\u300c\u76f8\u7d9a\u624b\u7d9a\u300d\u3092\u884c\u3044\u307e\u3059\u3002<br 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