{"id":1288,"date":"2022-12-20T00:00:00","date_gmt":"2022-12-19T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e6%89%95%e3%81%84%e9%81%8e%e3%81%8e%e3%81%9f%e7%a8%8e%e9%87%91%e3%81%af%e6%88%bb%e3%81%a3%e3%81%a6%e3%81%8f%e3%82%8b%ef%bc%9f%ef%bd%9e%e6%9b%b4%e6%ad%a3%e3%81%ae%e8%ab%8b%e6%b1%82%ef%bd%9e"},"modified":"2025-04-03T13:08:36","modified_gmt":"2025-04-03T04:08:36","slug":"osamesugi-zeikin","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/osamesugi-zeikin","title":{"rendered":"\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306f\u623b\u3063\u3066\u304f\u308b\uff1f\uff5e\u66f4\u6b63\u306e\u8acb\u6c42\uff5e"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u3066\u304b\u3089\u7a0e\u91d1\u306e\u6255\u3044\u904e\u304e\u306b\u6c17\u304c\u3064\u3044\u305f\u5834\u5408\u3001\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u3092\u8fd4\u91d1\uff08\u9084\u4ed8\uff09\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u8acb\u6c42\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306e\u9084\u4ed8\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3068\u305d\u306e\u671f\u9650\u3001\u76f8\u7d9a\u7a0e\u3092\u591a\u304f\u6255\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p 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\/>\n\u305d\u306e\u3088\u3046\u306a\u4e8b\u7531\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u5f8c\u306b\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7533\u544a\u3092\u4e8b\u7531\u767a\u751f\u304b\u30894\u30ab\u6708\u4ee5\u5185\u306b\u9650\u308a\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c32\u6761\u7b2c1\u9805\uff09\u3002<\/p>\n<h3 class=\"mt20\">2-1.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30895\u5e74\u4ee5\u5185\u306b\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/h3>\n<p>\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u7fcc\u65e5\u304b\u30894\u30ab\u6708\u4ee5\u5185<br \/>\n\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u76f8\u7d9a\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u63d0\u51fa\u671f\u9650\u304c\u539f\u5247\u3088\u308a\u77ed\u7e2e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p class=\"border\">\uff1c\u4f8b\uff1e<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\uff1a2021\u5e741\u67086\u65e5<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff1a2021\u5e7411\u67086\u65e5<br \/>\n\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u65e5\uff1a2022\u5e743\u67081\u65e5<br \/>\n\uff08\u7279\u4f8b\uff09\u66f4\u6b63\u306e\u8acb\u6c42\u671f\u9650\uff1a2022\u5e747\u67081\u65e5<\/p>\n<h3 class=\"mt20\">2-2.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30895\u5e74\u8d85\u306b\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/h3>\n<p>\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u7fcc\u65e5\u304b\u30894\u30ab\u6708\u4ee5\u5185<br \/>\n\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u76f8\u7d9a\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u63d0\u51fa\u671f\u9650\u304c\u539f\u5247\u3088\u308a\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/p>\n<p class=\"border\">\uff1c\u4f8b\uff1e<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\uff1a2021\u5e741\u67086\u65e5<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff1a2021\u5e7411\u67086\u65e5<br \/>\n\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u65e5\uff1a2027\u5e743\u67081\u65e5<br \/>\n\uff08\u7279\u4f8b\uff09\u66f4\u6b63\u306e\u8acb\u6c42\u671f\u9650\uff1a2027\u5e747\u67081\u65e5<\/p>\n<h2 class=\"mt30\">3\u76f8\u7d9a\u7a0e\u304c\u6255\u3044\u904e\u304e\u3068\u306a\u308b\u4e8b\u7531\u3063\u3066\uff1f\uff08\u3088\u304f\u3042\u308b\u4ee3\u8868\u7684\u306a\u3082\u306e\uff09<\/h2>\n<p>\u3069\u306e\u3088\u3046\u306a\u4e8b\u7531\u3067\u76f8\u7d9a\u7a0e\u306e\u6255\u3044\u904e\u304e\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u304b\u3001\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u30922\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">3-1. 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\/>\n\u4eee\u306b\u904e\u5927\u8a55\u4fa1\u3055\u308c\u7a0e\u91d1\u3092\u6255\u3044\u904e\u304e\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u624b\u7d9a\u306e\u671f\u9650\u306f\u3001\u539f\u5247\u7684\u306a\u671f\u9650\u3067\u3042\u308b\u76f8\u7d9a\u7a0e\u306e\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30895\u5e74\u9593\u4ee5\u5185\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20 f clearfix\">3-2. 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\/>\n\u305d\u306e\u5f8c\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6210\u7acb\u3057\u3001\u5b9f\u969b\u306e\u8ca1\u7523\u5206\u5272\u984d\u304c\u5f53\u521d\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u7570\u306a\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u3082\u5f53\u521d\u306e\u91d1\u984d\u304b\u3089\u6e1b\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u7279\u4f8b\u671f\u9650\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u306b\u3082\u7279\u4f8b\u671f\u9650\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u7531\u3068\u3057\u3066\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\uff08\u3044\u308a\u3085\u3046\u3076\u3093\u3057\u3093\u304c\u3044\u304c\u304f\uff09\u8acb\u6c42\u306b\u3088\u308b\u91d1\u92ad\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u3001\u907a\u8a00\u66f8\u306e\u767a\u898b\u3084\u907a\u8d08\uff08\u3044\u305e\u3046\uff09\u306e\u653e\u68c4\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7279\u5225\u7e01\u6545\u8005\u3078\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u5206\u4e0e\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div 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