{"id":1285,"date":"2022-12-20T00:00:00","date_gmt":"2022-12-19T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e5%9c%9f%e5%9c%b0%e3%81%ae%e6%9c%89%e5%8a%b9%e5%88%a9%e7%94%a8%e3%81%a7%e7%9b%b8%e7%b6%9a%e5%af%be%e7%ad%96-%ef%bd%9e%e5%9c%9f%e5%9c%b0%e3%81%ae%e8%a9%95%e4%be%a1%e9%a1%8d%ef%bd%9e"},"modified":"2025-04-03T13:08:35","modified_gmt":"2025-04-03T04:08:35","slug":"tochi-hyoka","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tochi-hyoka","title":{"rendered":"\u571f\u5730\u306e\u6709\u52b9\u5229\u7528\u3067\u76f8\u7d9a\u5bfe\u7b56&nbsp;\uff5e\u571f\u5730\u306e\u8a55\u4fa1\u984d\uff5e"},"content":{"rendered":"<p>\u591a\u984d\u306e\u9810\u8caf\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u751f\u524d\u306b\u4e0d\u52d5\u7523\u306b\u66ff\u3048\u3066\u304a\u304f\u3053\u3068\u3067\u5927\u5e45\u306b\u7bc0\u7a0e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u571f\u5730\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p 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\/><\/div>\n<p>\u6642\u4fa1\u3092100\u3068\u3057\u305f\u5834\u5408\u306e\u8a55\u4fa1\u984d<\/p>\n<h2 class=\"mt30\">2.\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h2>\n<p>\u4e00\u822c\u7684\u306a\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">2-1.\u2460\u8def\u7dda\u4fa1\u65b9\u5f0f<\/h3>\n<p>\u8def\u7dda\u4fa1\u65b9\u5f0f\u306f\u3001\u8def\u7dda\u4fa1\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5730\u57df\u306e\u8a55\u4fa1\u65b9\u6cd5\u3067\u3059\u3002<br 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class=\"mt20\">2-2.\u2461\u500d\u7387\u65b9\u5f0f<\/h3>\n<p>\u500d\u7387\u65b9\u5f0f\u306f\u3001\u8def\u7dda\u4fa1\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5730\u57df\u306e\u8a55\u4fa1\u65b9\u6cd5\u3067\u3059\u3002\u500d\u7387\u65b9\u5f0f\u306b\u304a\u3051\u308b\u571f\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u571f\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u56fd\u7a0e\u5e81\u306e\u8a55\u4fa1\u500d\u7387\u8868\u306e\u4e00\u5b9a\u306e\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">3.\u571f\u5730\u306e\u5229\u7528\u533a\u5206<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u305d\u306e\u5229\u7528\u533a\u5206\u306b\u3088\u3063\u3066\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u533a\u5206\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 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class=\"mt30\">4.\u571f\u5730\u3092\u4fdd\u6709\u3059\u308b\u30ea\u30b9\u30af<\/h2>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u571f\u5730\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4e00\u5b9a\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u571f\u5730\u3092\u65b0\u305f\u306b\u8cfc\u5165\u3059\u308b\u5834\u5408\u7b49\u306b\u306f\u6295\u8cc7\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u5931\u6557\u3057\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u3082\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u3068\u5404\u5bfe\u7b56\u306e\u30ea\u30b9\u30af\u3092\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u571f\u5730\u306f\u4fdd\u6709\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u6bce\u5e74\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u7dad\u6301\u7ba1\u7406\u8cbb\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br 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class=\"mt30\">5.\u307e\u3068\u3081<\/h2>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u3046\u3061\u571f\u5730\u304c\u5360\u3081\u308b\u5272\u5408\u306f\u6700\u3082\u9ad8\u304f\u3001\u5e73\u621030\u5e74\u306e\u30c7\u30fc\u30bf\u306735.1\uff05\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7d041\/3\u3092\u571f\u5730\u304c\u5360\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u571f\u5730\u306e\u8a55\u4fa1\u304c\u4e0b\u304c\u308c\u3070\u3001\u81ea\u305a\u3068\u76f8\u7d9a\u7a0e\u3082\u5b89\u304f\u306a\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u76f8\u7d9a\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306f\u3001\u305d\u306e\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u7a0e\u7406\u58eb\u306b\u3088\u308a\u5927\u304d\u304f\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mt20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/zaisan-kosei.png\" alt=\"\u76f8\u7d9a\u8ca1\u7523\u306e\u69cb\u6210\u6bd4\" width=\"284\" height=\"auto\" loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" \/><\/div>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u91d1\u984d\u306e\u69cb\u6210\u6bd4<br \/>\n\uff08<a href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2019\/sozoku_shinkoku\/pdf\/sozoku_shinkoku.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81\uff1a\u5e73\u621030\u5e74\u5206 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