{"id":1302,"date":"2022-12-25T00:00:00","date_gmt":"2022-12-24T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%94%9f%e5%89%8d%e8%b4%88%e4%b8%8e%e5%8a%a0%e7%ae%97%e3%81%ab%e3%81%94%e6%b3%a8%e6%84%8f%ef%bc%81-%ef%bd%9e%e7%94%9f%e5%89%8d%e8%b4%88%e4%b8%8e%e3%81%ab%e3%82%88%e3%82%8b%e7%9b%b8%e7%b6%9a"},"modified":"2025-04-03T13:08:32","modified_gmt":"2025-04-03T04:08:32","slug":"seizenzoyo-kasan","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seizenzoyo-kasan","title":{"rendered":"\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u3054\u6ce8\u610f\uff01&nbsp;\uff5e\u751f\u524d\u8d08\u4e0e\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u843d\u3068\u3057\u7a74\uff5e"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u899a\u3048\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u306e\u4e00\u3064\u306b\u300c<span class=\"f-green bold\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97<\/span>\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u610f\u5916\u3068\u77e5\u3089\u306a\u3044\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u4eca\u56de\u306f\u3053\u306e\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kyushu-and-okinawa\/#okinawa\">\u6c96\u7e04\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2>1.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3068\u306f<\/h2>\n<p><span class=\"f-green\">\u751f\u524d\u8d08\u4e0e<\/span>\u3068\u306f\u3001\u751f\u524d\u306b\u5b50\u4f9b\u3084\u5b6b\u306a\u3069\u306e\u500b\u4eba\u3078\u8ca1\u7523\u3092\u7121\u511f\u3067\u6e21\u3059\uff08\u8d08\u4e0e\u3059\u308b\uff09\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u304c\u8d77\u3053\u3063\u305f\u5834\u5408\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u306e\u3046\u3061\u3001<span class=\"f-green\">\u6b7b\u4ea1\u524d3\u5e74\u4ee5\u5185<sup><a href=\"#kikan\">\u203b<\/a><\/sup>\u306b\u53d7\u3051\u305f\u3082\u306e<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3059\uff08\u52a0\u7b97\u3059\u308b\uff09\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092\u300c<span class=\"f-green bold\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97<\/span>\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u3001\u89aa\u65cf\u7b49\u306b\u5bfe\u3057\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u73fe\u5728\u306e\u76f8\u7d9a\u5bfe\u7b56\u306e\u57fa\u672c\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u73fe\u884c\u306e\u76f8\u7d9a\u7a0e\u6cd5\u306f\u3001\u99c6\u3051\u8fbc\u307f\u3067\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u76f8\u7d9a\u76f4\u524d\uff08\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185<sup><a href=\"#kikan\">\u203b<\/a><\/sup>\uff09\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u300c\u306a\u304b\u3063\u305f\u3082\u306e\u300d\u3068\u3057\u3066\u3001\u305d\u306e\u8d08\u4e0e\u5206\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u3081\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u8a08\u7b97\u65b9\u6cd5\u3092\u3068\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3082\u3061\u308d\u3093\u3001\u652f\u6255\u3063\u305f\u8d08\u4e0e\u7a0e\u304c\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u306e\u3067\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>2.\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306f\u3053\u3046\u5909\u308f\u308b\uff01<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3054\u7d39\u4ecb\u3057\u305f\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u30eb\u30fc\u30eb\u306f\u3001\u4ee4\u548c5\u5e74\uff082023\u5e74\uff09\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5927\u304d\u304f\u5909\u66f4\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c5\u5e74\u5ea6\u6539\u6b63\u306f\u3001\u8cc7\u7523\u79fb\u8ee2\u306e\u6642\u671f\u306e\u9078\u629e\u306b\u3088\u308a\u4e2d\u7acb\u7684\u306a\u7a0e\u5236\u3092\u69cb\u7bc9\u3057\u3066\u3044\u304f\u89b3\u70b9\u304b\u3089\u884c\u308f\u308c\u307e\u3057\u305f\u3002<br \/>\n\u751f\u524d\u306b\u8d08\u4e0e\u7a0e\u3092\u8ca0\u62c5\u3057\u3066\u3067\u3082\u8d08\u4e0e\u3057\u305f\u307b\u3046\u304c\u4f55\u3082\u3057\u306a\u3044\u3067\u76f8\u7d9a\u3092\u8fce\u3048\u308b\u3088\u308a\u3082\u30c8\u30fc\u30bf\u30eb\u306e\u7a0e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u306e\u3067\u3001\u3053\u308c\u306b\u5bfe\u3059\u308b\u662f\u6b63\u306e\u305f\u3081\u306e\u898b\u76f4\u3057\u3068\u3082\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u65e9\u3081\u306e\u8d08\u4e0e\u3092\u5f8c\u62bc\u3057\u3057\u3001\u82e5\u3044\u4e16\u4ee3\u306b\u8cc7\u7523\u304c\u79fb\u8ee2\u3057\u3084\u3059\u304f\u306a\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3082\u6539\u6b63\u306e\u7406\u7531\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<h3>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u671f\u9593\u306e\u898b\u76f4\u3057\uff083\u5e74\u304b\u30897\u5e74\u3078\uff09<\/h3>\n<p>\u6539\u6b63\u4ee5\u524d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u6301\u3061\u623b\u3055\u308c\u3066\u52a0\u7b97\u3055\u308c\u308b\u671f\u9593\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306e\u751f\u524d\u8d08\u4e0e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u306f\u671f\u9593\u304c\u5e83\u304c\u308a\u3001<span class=\"f-green\">\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u524d\u306b\u5ef6\u9577<\/span>\u3055\u308c\u307e\u3057\u305f\u3002\u3064\u307e\u308a\u3001<span class=\"f-green\">\u4ea1\u304f\u306a\u308b7\u5e74\u3088\u308a\u3082\u524d\u306b\u8d08\u4e0e\u3092\u3057\u306a\u3044\u3068\u3001\u8d08\u4e0e\u7a0e\u3060\u3051\u3067\u5b8c\u7d50\u3067\u304d\u305a\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/seizenzoyo-kasan-fig3.jpg\" alt=\"\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306e\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u8003\u3048\u65b9\" width=\"780\" height=\"auto\" loading=\"lazy\" class=\"aligncenter\" \/><\/div>\n<p>\u4e0a\u306e\u56f3\u3092\u7528\u3044\u3066\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4ee4\u548c8\uff082026\uff09\u5e747\u6708\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u73fe\u5728\u3068\u540c\u3058\u6b7b\u4ea1\u524d3\u5e74\u4ee5\u5185\u306e\u8ca1\u7523\u304c\u6301\u3061\u623b\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u308c\u4ee5\u524d\u306e\u8d08\u4e0e\u306f\u3001\u8d08\u4e0e\u7a0e\u3060\u3051\u3067\u5b8c\u7d50\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057\u3001\u4ee4\u548c13\uff082031\uff09\u5e747\u67081\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e7\u5e74\u524d\u304c\u4ee4\u548c6\u5e747\u67081\u65e5\u3067\u3059\u306e\u3067\u3001\u672c\u6539\u6b63\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4ee4\u548c7\uff082025\uff09\u5e741\u65e5\u4ee5\u964d\u306e7\u5e74\u9593\u306e\u9593\u306b\u8d08\u4e0e\u3057\u305f\u8d08\u4e0e\u8ca1\u7523\u304c\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u3067\u5b8c\u7d50\u305b\u305a\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3055\u308c\u308b\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4ee4\u548c5\u5e7412\u670830\u65e5\u306b\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306f\u3001\u4ee4\u548c8\u5e7412\u670830\u65e5\u307e\u3067\u5b58\u547d\u3067\u3042\u308c\u3070\u6301\u3061\u623b\u3057\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u305a\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3067\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u306b\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ee4\u548c13\u5e741\u67081\u65e5\u307e\u3067\u5b58\u547d\u3067\u3044\u306a\u3044\u3068\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6301\u3061\u623b\u3055\u308c\u3066\u3057\u307e\u3044\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>3.\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\uff1f<\/h2>\n<p>\u3053\u306e\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u30eb\u30fc\u30eb\u306f\u3001\u8ab0\u306b\u5bfe\u3057\u3066\u3082\u9069\u7528\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u300c<span class=\"f-green\">\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\uff08\u907a\u8a00\u3067\u8ca1\u7523\u3092\u3082\u3089\u3046\u3053\u3068\uff09\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba<\/span>\u300d\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u914d\u5076\u8005\u3084\u5b50\u306b\u5bfe\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u304c\u884c\u3063\u305f\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185<sup><a href=\"#kikan\">\u203b<\/a><\/sup>\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u76f8\u7d9a\u6642\u306b\u4f55\u3082\u76f8\u7d9a\u3057\u306a\u3051\u308c\u3070\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u52a0\u7b97\u306e\u5bfe\u8c61\u8005\u306b\u3064\u3044\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u306b\u4f55\u3082\u76f8\u7d9a\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u3001\u6700\u5f8c\u306e3\u5e74\u9593\u306e\u8d08\u4e0e\u984d\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u901a\u5e38\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3060\u3051\u3067\u5b8c\u7d50\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2>4.\u5b6b\u3078\u306e\u8d08\u4e0e\u306f\u3069\u3046\u306a\u308b\uff01\uff1f<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/seizenzoyo-kasan-fig2-2.jpg\" alt=\"\u5b6b\u3078\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306e\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306f\u3069\u3046\u306a\u308b\uff1f\" width=\"541\" height=\"272\" loading=\"lazy\" class=\"wp-image-2781 alignnone\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5b6b\u3078\u306e\u751f\u524d\u8d08\u4e0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306e\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306f\u305a\u3067\u3042\u3063\u305f\u5b50\u307e\u305f\u306f\u5144\u5f1f\u59c9\u59b9\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff3b\u76f8\u7d9a\u3059\u308b\u4eba\uff3d\uff09\u3088\u308a\u5148\u306b\u6b7b\u4ea1\u3057\u305f\u7b49\u3067\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u306a\u3044\u5834\u5408\u306b\u3001\u305d\u306e\u4eba\u306e\u5b50\u30fb\u5b6b\u306a\u3069\u672c\u6765\u306f\u76f8\u7d9a\u6a29\u306e\u306a\u3044\u4eba\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u3044\u3044\u307e\u3059\u3002<\/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\/daishusozoku\/\">\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\uff1f\u00a0\uff5e\u76f8\u7d9a\u4eba\u3068\u305d\u306e\u7bc4\u56f2\uff5e<\/a>\u300d<\/div>\n<h3 class=\"mt20\">\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5b6b\u3067\u3042\u3063\u3066\u3082\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n<p>\u305f\u3060\u3057\u3001\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u5b6b\u3078\u306e\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u306e\u30eb\u30fc\u30eb\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001<span class=\"f-green bold\">\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408<\/span>\u3067\u3059\u3002\u300c\u79c1\u304c\u6b7b\u3093\u3060\u5f8c\u306f\u5b6b\u306b\u8ca1\u7523\u3092\u6e21\u3057\u307e\u3059\u300d\u3068\u3044\u3063\u305f\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5b6b\u3067\u3042\u3063\u3066\u3082\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u5b6b\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u540c\u69d8\u306b\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5148\u306e\u5185\u5bb9\u3067\u3054\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u300c\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u300d\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304f\u3066\u3082\u907a\u8a00\u3067\u8ca1\u7523\u3092\u3082\u3089\u3046\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001<span class=\"f-green bold\">\u53ef\u80fd\u306a\u9650\u308a\u65e9\u3081\u306b\u30b9\u30bf\u30fc\u30c8\u3059\u308b<\/span>\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<h2>5.\u76f8\u7d9a\u958b\u59cb\u524d\u306e3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3059\u308b\u3068\u3001\u91d1\u984d\u306b\u95a2\u308f\u3089\u305a\u751f\u524d\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h2>\n<p>\u305d\u306e\u307b\u304b\u306b\u3082\u3001\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u8ad6\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c<span class=\"f-green\">\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185<\/span><sup><a href=\"#kikan\">\u203b<\/a><\/sup>\u306b\u8d08\u4e0e\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u5185\uff08\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>6.\u304a\u308f\u308a\u306b<\/h2>\n<p>\u4eca\u56de\u306f\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u304c\u3001\u751f\u524d\u8d08\u4e0e\u3092\u5229\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u306f\u4ed6\u306b\u3082\u6ce8\u610f\u3059\u3079\u304d\u3053\u3068\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3084\u76f8\u7d9a\u306b\u95a2\u3057\u3066\u304a\u56f0\u308a\u306e\u3053\u3068\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<hr \/>\n<p id=\"kikan\" class=\"text14\">\u203b\u6b7b\u4ea1\u524d3\u5e74\u4ee5\u5185\u306e\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u4ee4\u548c5\uff082023\uff09\u5e7412\u670831\u65e5\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7fcc\u65e5\u306e\u4ee4\u548c6\uff082024\uff09\u5e741\u67081\u65e5\u304b\u3089\u306f\u3001\u6539\u6b63\u5f8c\u306e\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p><!-- https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seizenzoyo-kasan\/ --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u899a\u3048\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u306e\u4e00\u3064\u306b\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002 \u610f\u5916\u3068\u77e5\u3089\u306a\u3044\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u4eca\u56de\u306f\u3053\u306e\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u300d\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002 \u6c96\u7e04 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":1674,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[22],"class_list":["post-1302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-column"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=1302"}],"version-history":[{"count":7,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1302\/revisions"}],"predecessor-version":[{"id":6046,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1302\/revisions\/6046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/1674"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=1302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=1302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}