{"id":1281,"date":"2022-12-20T00:00:00","date_gmt":"2022-12-19T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%89%b9%e5%ae%9a%e9%81%ba%e8%b4%88%e3%81%a8%e5%8c%85%e6%8b%ac%e9%81%ba%e8%b4%88"},"modified":"2025-04-03T13:08:34","modified_gmt":"2025-04-03T04:08:34","slug":"izo-tokutei-hokatsu","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/izo-tokutei-hokatsu","title":{"rendered":"\u7279\u5b9a\u907a\u8d08\u3068\u5305\u62ec\u907a\u8d08"},"content":{"rendered":"<p>\u76f8\u7d9a\u3068\u306f\u3001\u81ea\u5206\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u8ca1\u7523\u3092\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u4eba\u306b\u8ca1\u7523\u3092\u6e21\u3057\u305f\u3044\u3068\u3044\u3046\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u3082\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u907a\u8d08\uff08\u3044\u305e\u3046\uff09\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p 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\/><\/div>\n<p>\u300c\u7279\u5b9a\u907a\u8d08\u300d\u3068\u306f\u3001\u907a\u8a00\u8005\u304c\u8ca1\u7523\u3092\u5177\u4f53\u7684\u306b\u6307\u5b9a\u3057\u3066\u6e21\u3059\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u907a\u8a00\u306b\u8a18\u8f09\u3055\u308c\u305f\u8ca1\u7523\u304c\u76f8\u7d9a\u767a\u751f\u6642\u306b\u58f2\u5374\u7b49\u3067\u6d88\u6ec5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u8ca1\u7523\u3092\u3082\u3089\u3046\u306f\u305a\u3060\u3063\u305f\u4eba\u306f\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 class=\"mt20 f clearfix\">2-1.\u7279\u5b9a\u907a\u8d08\u306e\u7279\u5fb4<\/h3>\n<ul class=\"mt15\">\n<li>\u5305\u62ec\u907a\u8d08\u306b\u6bd4\u3079\u3066\u3001\u3082\u3089\u3046\u8ca1\u7523\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u76f8\u7d9a\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li 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\/>\n\u307e\u305f\u3001\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306e\u5834\u5408\u306f\u4e00\u90e8\u306e\u307f\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u610f\u601d\u8868\u793a\u306e\u969b\u306f\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u7b49\u3092\u5229\u7528\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"mt20\">2-2.\u7279\u5b9a\u907a\u8d08\u306e\u6ce8\u610f\u70b9<\/h3>\n<ul class=\"mt15 mb20\">\n<li>\u907a\u8a00\u306b\u8a18\u8f09\u3055\u308c\u305f\u8ca1\u7523\u304c\u76f8\u7d9a\u767a\u751f\u6642\u306b\u58f2\u5374\u7b49\u3067\u6d88\u6ec5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u8ca1\u7523\u3092\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u907a\u8a00\u3092\u4f5c\u6210\u3057\u305f\u5f8c\u3082\u5b9a\u671f\u7684\u306b\u8ca1\u7523\u5185\u5bb9\u306e\u5909\u5316\u306e\u30c1\u30a7\u30c3\u30af\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li class=\"mt10\">\u76f8\u7d9a\u4eba\u4ee5\u5916\u304c\u4e0d\u52d5\u7523\u3092\u7279\u5b9a\u907a\u8d08\u3055\u308c\u305f\u5834\u5408\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/li>\n<li class=\"mt10\">\u539f\u5247\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u969b\u306b\u3082\u3068\u3082\u3068\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u7279\u5b9a\u53d7\u907a\u8005\uff08\u3068\u304f\u3066\u3044\u3058\u3085\u3044\u3057\u3083\u3000\u7279\u5b9a\u907a\u8d08\u3092\u53d7\u3051\u308b\u4eba\uff09\u306f\u846c\u5f0f\u8cbb\u7528\u3084\u50b5\u52d9\u3092\u8ca0\u62c5\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<div class=\"mt5 mb30\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/saimu-kojo\/\">\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5f15\u3044\u3066\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u300c\u50b5\u52d9\u63a7\u9664\u300d<\/a>\u300d<\/div>\n<h2 class=\"mt30\">3.\u5305\u62ec\u907a\u8d08<\/h2>\n<p class=\"border\">\uff1c\u4f8b\uff1e\u5168\u8ca1\u7523\u306e\u3046\u30612\/3\u3092\u59bb\u306b\u30011\/3\u3092\u9577\u7537\u306b\u907a\u8d08\u3059\u308b<\/p>\n<div class=\"f ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/hokatsu-izo.png\" alt=\"\u5305\u62ec\u907a\u8d08\" width=\"277\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u300c\u5305\u62ec\u907a\u8d08\u300d\u3068\u306f\u3001\u6e21\u3059\u8ca1\u7523\u3092\u7279\u5b9a\u305b\u305a\u300c\u5168\u8ca1\u7523\u306e3\u5206\u306e2\u300d\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u6e21\u3059\u5272\u5408\u3092\u6307\u5b9a\u3057\u3066\u8ca1\u7523\u3092\u907a\u8d08\u3059\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304b\u3089\u6642\u9593\u304c\u7d4c\u904e\u3057\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3084\u9810\u91d1\u306e\u89e3\u7d04\u7b49\u306b\u3088\u3063\u3066\u8ca1\u7523\u306e\u5185\u5bb9\u304c\u5909\u308f\u3063\u3066\u3057\u307e\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 class=\"mt20\">3-1.\u5305\u62ec\u907a\u8d08\u306e\u7279\u5fb4<\/h3>\n<ul class=\"mt15\">\n<li>\u6642\u9593\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u8ca1\u7523\u5185\u5bb9\u304c\u5909\u308f\u3063\u3066\u3082\u3001\u5e38\u306b\u4e00\u5b9a\u306e\u5272\u5408\u306e\u8ca1\u7523\u3092\u76f8\u624b\u306b\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li class=\"mt10\">\u4e0d\u52d5\u7523\u3092\u3082\u3089\u3063\u3066\u3082\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h3 class=\"mt20 f clearfix\">3-2.\u5305\u62ec\u907a\u8d08\u306e\u6ce8\u610f\u70b9<\/h3>\n<ul class=\"mt15 mb20\">\n<li>\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\uff08\u9810\u8caf\u91d1\u3001\u4e0d\u52d5\u7523\u7b49\uff09\u3060\u3051\u3067\u306a\u304f\u3001\u501f\u5165\u91d1\u7b49\u306e\u50b5\u52d9\u304c\u3042\u308c\u3070\u3001\u907a\u8a00\u306e\u6307\u5b9a\u5272\u5408\u306b\u5fdc\u3058\u3066\u50b5\u52d9\u3082\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<\/li>\n<li class=\"mt10\">\u5305\u62ec\u907a\u8d08\u3092\u653e\u68c4\u3059\u308b\u5834\u5408\u3001\u907a\u8a00\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u30ab\u6708\u4ee5\u5185\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u624b\u7d9a\u304d\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li 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src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/izo-tokutei-hokatsu.png\" alt=\"\u7279\u5b9a\u907a\u8d08\u3068\u5305\u62ec\u907a\u8d08\" width=\"222\" height=\"auto\" class=\"wp-image-2700 alignright\" style=\"letter-spacing: 0.1em;\" \/>\u300c\u7279\u5b9a\u907a\u8d08\u300d\u3068\u300c\u5305\u62ec\u907a\u8d08\u300d\u305d\u308c\u305e\u308c\u306b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u3092\u3054\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u76f8\u7d9a\u9580\u306e\u7a0e\u7406\u58eb\u3001\u5f01\u8b77\u58eb\u306b\u3054\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p><!-- https:\/\/www.ht-tax.or.jp\/sozoku-guide\/izo-tokutei-hokatsu\/ 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