{"id":1291,"date":"2022-12-20T00:00:00","date_gmt":"2022-12-19T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e6%88%90%e5%b9%b4%e5%b9%b4%e9%bd%a2%e5%bc%95%e3%81%8d%e4%b8%8b%e3%81%92%e3%81%ab%e4%bc%b4%e3%81%86%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%83%bb%e8%b4%88%e4%b8%8e%e7%a8%8e%e3%81%b8%e3%81%ae%e5%bd%b1%e9%9f%bf"},"modified":"2025-04-03T13:08:37","modified_gmt":"2025-04-03T04:08:37","slug":"seinen-nenrei18","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seinen-nenrei18","title":{"rendered":"\u6210\u5e74\u5e74\u9f62\u5f15\u304d\u4e0b\u3052\u306b\u4f34\u3046\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u3078\u306e\u5f71\u97ff"},"content":{"rendered":"<p>\u5e73\u621030\u5e746\u6708\u306b\u6c11\u6cd5\u306e\u6210\u5e74\u5e74\u9f62\u309220\u6b73\u304b\u308918\u6b73\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u7b49\u3092\u5185\u5bb9\u3068\u3059\u308b\u6c11\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u304c\u516c\u5e03\u3055\u308c\u3001\u4ee4\u548c4\u5e74\uff082022\u5e74\uff094\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u304a\u3088\u3073\u8d08\u4e0e\u7a0e\u306b\u304a\u3044\u3066\u308220\u6b73\u3092\u57fa\u6e96\u3068\u3057\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308a\u3001\u6539\u6b63\u306b\u3088\u308a18\u6b73\u3078\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p 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class=\"f-green\">\u5e74\u9f62\u306e1\u5e74\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\uff08\u4f8b\uff1a16\u6b733\u30ab\u6708\u00a0\u2192\u00a016\u6b73\uff09<\/span><\/p>\n<p>\u6539\u6b63\u524d\uff08\u4ee4\u548c4\u5e744\u67081\u65e5\u4ee5\u524d\uff09\u306f\u300120\uff08\u6b73\uff09\u304b\u3089\u76f8\u7d9a\u767a\u751f\u6642\u306e\u5e74\u9f62\u3092\u5f15\u3044\u3066\u3044\u305f\u305f\u3081\u3001\u63a7\u9664\u3067\u304d\u308b\u76f8\u7d9a\u7a0e\u984d\u304c2\u5e74\u5206\uff0820\u4e07\u5186\uff09\u5c11\u306a\u304f\u306a\u3063\u305f\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n\u6539\u6b63\u524d\u306b\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u524d\u3069\u304a\u308a\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 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\/>\n130\u4e07\u5186\u304b\u30891\u56de\u76ee\u306b\u63a7\u9664\u3092\u53d7\u3051\u305f60\u4e07\u5186\u3092\u5f15\u3044\u3066\u30012\u56de\u76ee\u306e\u76f8\u7d9a\u3067\u306f70\u4e07\u5186\u307e\u3067\u63a7\u9664\u304c\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">2.\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/h2>\n<p class=\"clearfix\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\uff08\u305d\u3046\u305e\u304f\u3058\u305b\u3044\u3055\u3093\u304b\u305c\u3044\uff09\u306f\u3001\u539f\u524760\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u307e\u305f\u306f\u7956\u7236\u6bcd\u304b\u3089\u300120\u6b73\u4ee5\u4e0a\uff08\u203b\u73fe\u884c\uff09\u306e\u5b50\u307e\u305f\u306f\u5b6b\u306b\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306b\u9078\u629e\u3067\u304d\u308b\u8d08\u4e0e\u7a0e\u306e\u5236\u5ea6\u3067\u3059\u3002 <!-- \n\n\n\n<div class=\"mt5 mb30\"><span class=\"column-cf\">\u95a2\u9023\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seisankazei\/\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\uff01<\/a>\u300d<\/p>\n\n\n\n --><\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8005\u306f\u3001\u8d08\u4e0e\u8005\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u3067\u8d08\u4e0e\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u306618\u6b73\uff08\u6539\u6b63\u524d\uff1a20\u6b73\uff09\u4ee5\u4e0a\u306e\u8005\u3068\u3055\u308c\u30012\u5e74\u65e9\u304f\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c4\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u3001\u540c\u65e5\u524d\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u306f\u5f93\u524d\u3069\u304a\u308a\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">3.\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/h2>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u305d\u305c\u3044\u3068\u304f\u3079\u3064\u305d\u3061\u307b\u3046\uff09\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u3055\u307e\u3056\u307e\u306a\u7279\u4f8b\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u53d7\u8d08\u8005\u306e\u5e74\u9f62\u8981\u4ef6\u304c20\u6b73\u304b\u308918\u6b73\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<ol class=\"mt10\">\n<li>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e2\u306e5\uff09<\/li>\n<li>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u306e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e2\u306e6\uff09<\/li>\n<li>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u304a\u3088\u3073\u514d\u9664\uff08\u63aa\u6cd570\u306e7\uff09<\/li>\n<li>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u304a\u3088\u3073\u514d\u9664\u306e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e7\u306e5\uff09<\/li>\n<\/ol>\n<p>\u306a\u304a\u3001\u6c11\u6cd5\u6539\u6b63\u6cd5\u306e\u65bd\u884c\u65e5\u306e\u524d\u65e5\uff08\u4ee4\u548c4\u5e743\u670831\u65e5\uff09\u307e\u3067\u306b\u9069\u7528\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306f\u3001\u4eca\u822c\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u898b\u76f4\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h2 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