{"id":1309,"date":"2022-12-26T00:00:00","date_gmt":"2022-12-25T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e6%94%be%e6%a3%84%e3%81%ae%e6%89%8b%e7%b6%9a%e3%81%8d%e3%81%a8%e5%bd%b1%e9%9f%bf%e3%82%92%e8%a7%a3%e8%aa%ac%e3%81%97%e3%81%be%e3%81%99"},"modified":"2025-04-03T13:08:29","modified_gmt":"2025-04-03T04:08:29","slug":"sozokuhoki-tetsuzuki","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuhoki-tetsuzuki","title":{"rendered":"\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u3068\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059"},"content":{"rendered":"<p>\u76f8\u7d9a\u653e\u68c4\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u306e\u300c<span class=\"f-green\">\u8ca1\u7523<\/span>\u300d\u304a\u3088\u3073\u300c<span class=\"f-green\">\u8ca0\u50b5\uff08\u501f\u5165\u91d1\u7b49\uff09<\/span>\u300d\u306e<span class=\"f-green\">\u3059\u3079\u3066\u3092\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u305b\u305a\u306b\u653e\u68c4\u3059\u308b\u3053\u3068<\/span>\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u591a\u984d\u306e\u501f\u5165\u91d1\u3092\u6b8b\u3057\u3066\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u501f\u5165\u91d1\u3092\u5f15\u304d\u7d99\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kyushu-and-okinawa\/#oita\">\u5927\u5206\u4e8b\u52d9\u6240<\/a>\uff0f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kyushu-and-okinawa\/#kitakyushu\">\u5317\u4e5d\u5dde\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 clearfix\">\n<h2 class=\"mt30\">1.\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e3\u3064\u306e\u9078\u629e\u80a2<\/h2>\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306e\u7686\u3055\u3093\u306b\u306f\u4e0b\u8a183\u3064\u306e\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"mt10 mb20\">\n<li>\u300c\u5358\u7d14\u627f\u8a8d\u300d\u2026\u2026\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u30fb\u50b5\u52d9\u3092\u5168\u3066\u5f15\u304d\u7d99\u3050\u3053\u3068\u3002<\/li>\n<li>\u300c\u9650\u5b9a\u627f\u8a8d\u300d\u2026\u2026\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u53d7\u3051\u7d99\u3044\u3060\u8ca1\u7523\u306e\u7bc4\u56f2\u5185\u3067\u50b5\u52d9\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3002<\/li>\n<li>\u300c\u76f8\u7d9a\u653e\u68c4\u300d\u2026\u2026\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u30fb\u50b5\u52d9\u3092\u5168\u3066\u5f15\u304d\u7d99\u304c\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ul>\n<p>\u306a\u304b\u3067\u3082\u76f8\u7d9a\u653e\u68c4\u306f\u3001\u76f8\u7d9a\u3059\u308b\u907a\u7523\u306e\u306a\u304b\u3067\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3088\u308a\u3082\u501f\u5165\u91d1\u304c\u591a\u3044\u3088\u3046\u306a\u5834\u5408\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u304c\u591a\u3044\u30b1\u30fc\u30b9\u3067\u3082\u300c\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u304c\u306a\u3044\u304b\u3089\u3001\u76f8\u7d9a\u653e\u68c4\u624b\u7d9a\u304d\u3092\u3057\u305f\u65b9\u304c\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u300d\u3068\u3044\u3046\u304a\u554f\u3044\u5408\u308f\u305b\u3092\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u5834\u5408\u306e\u624b\u7d9a\u304d\u304b\u3089\u305d\u306e\u5f71\u97ff\u307e\u3067\u3001\u4ee5\u4e0b\u306b\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">2.\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u306f3\u30ab\u6708\u4ee5\u5185\u306b<\/h2>\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u5834\u5408\u3001<span class=\"f-green\">\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u30ab\u6708\u4ee5\u5185<\/span>\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u3092\u6240\u8f44\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u3057\u7acb\u3066\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u540c\u610f\u306f\u5fc5\u8981\u306a\u304f\u3001\u500b\u3005\u306e\u76f8\u7d9a\u4eba\u306e\u5224\u65ad\u3067\u624b\u7d9a\u304d\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u76f8\u7d9a\u306e\u72b6\u6cc1\u3092\u8abf\u67fb\u3057\u3066\u3082\u306a\u304a\u3001\u76f8\u7d9a\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u8cc7\u6599\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u300c<span class=\"f-green\">\u76f8\u7d9a\u306e\u627f\u8a8d<\/span>\u300d\u307e\u305f\u306f\u300c<span class=\"f-green\">\u653e\u68c4\u306e\u671f\u9593\u306e\u4f38\u9577\u306e\u7533\u3057\u7acb\u3066<\/span>\u300d\u3092\u884c\u3048\u3070\u30013\u30ab\u6708\u5f8c\u3067\u3082\u653e\u68c4\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n3\u30ab\u6708\u3067\u7533\u3057\u7acb\u3066\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u300c\u3046\u3063\u304b\u308a\u5fd8\u308c\u3066\u307e\u3057\u305f\u300d\u3068\u3044\u3046\u7406\u7531\u3067\u306f\u4f38\u9577\u306e\u7533\u3057\u7acb\u3066\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u66f8\u3092\u63d0\u51fa\u3057\u3001\u76f8\u7d9a\u653e\u68c4\u304c\u53d7\u7406\u3055\u308c\u308b\u3068\u3001\u64a4\u56de\u3059\u308b\u3053\u3068\u306f\u539f\u5247\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u614e\u91cd\u306b\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"mt20\">\u300a\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u00a04\u70b9\u300b<\/h3>\n<p>\u2460\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8<br \/>\n\u2461\u76f8\u7d9a\u3092\u653e\u68c4\u3059\u308b\u7533\u8ff0\u4eba\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u2462\u88ab\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u2463\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u9664\u7968\u307e\u305f\u306f\u6238\u7c4d\u9644\u7968<\/p>\n<p>\u203b\u4e0a\u8a18\u306f\u4e00\u822c\u7684\u306a\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002\u72b6\u6cc1\u7b49\u306b\u5fdc\u3058\u3066\u5225\u9014\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/p>\n<h2 class=\"mt30\">3.\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u8ab0\u306b\u306a\u308b\u306e\uff1f<\/h2>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u6c11\u6cd5\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u57fa\u790e\u63a7\u9664\u984d\u3068\u3057\u3066\u3001\u6c7a\u307e\u3063\u305f\u91d1\u984d\u3092\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u304c\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u4eba\u6570\u306b\u306a\u308a\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\/hoteisozoku-iryubun\/\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u907a\u7559\u5206<\/a>\u300d<\/div>\n<p class=\"border\">\u57fa\u790e\u63a7\u9664\u984d\uff1d3,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186 \u00d7 <b>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/b>\u203b\uff09<br \/>\n\u203b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570 \uff1d <span class=\"f-green\">\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u3082\u542b\u3081\u308b<\/span><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3068\u306f\u3001\u3059\u3079\u3066\u306e\u8ca1\u7523\u30fb\u50b5\u52d9\u306b\u3064\u3044\u3066\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u624b\u653e\u3059\u3053\u3068\u3067\u3059\u3002<br \/>\n\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u4e0a\u306f\u5909\u308f\u3089\u306a\u304f\u3068\u3082\u3001<b>\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u6a29\u5229<\/b>\u306f\u300c\u6700\u521d\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304b\u3063\u305f\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u6b21\u306e\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u306e\u6a29\u5229\u304c\u79fb\u308a\u307e\u3059\u3002<br \/>\n\u3067\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u304c\u3044\u308b\u3068\u3001\u3069\u306e\u3088\u3046\u306a\u5909\u5316\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h3 class=\"mt20\">3-1.\u300a\u76f8\u7d9a\u653e\u68c4\u306e\u4f8b1\u300b<\/h3>\n<p>\u59bb\u5b50\u304c\u3042\u308b\u592b\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u7b2c1\u9806\u4f4d\u3067\u3042\u308b\u59bb\u3068\u5b50\u4f9b\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u4eba\u304c\u59bb\u3068\u5b50A\u306e2\u4eba\u306e\u5834\u5408\u3001\u5b50A\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001<span class=\"f-green\">\u76f8\u7d9a\u4eba\u306f\u59bb1\u4eba<\/span>\u3068\u306a\u308a\u3001\u59bb\u304c\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4eee\u306b\u5b50A\u306b\u5b50\u4f9b\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\uff09\u304c\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5b50\u4f9b\u306f\u4ee3\u8972\u76f8\u7d9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/sozokuhoki-rei1.png\" alt=\"\u4f8b1\" width=\"497\" height=\"auto\" loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" \/><\/div>\n<p>\u203b\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u306a\u3044\u5834\u5408\u306b\u305d\u306e\u8005\u306e\u5b50\u30fb\u5b6b\u306a\u3069\u672c\u6765\u306e\u76f8\u7d9a\u6a29\u306e\u306a\u3044\u8005\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059<\/p>\n<h3 class=\"mt20\">3-2.\u300a\u76f8\u7d9a\u653e\u68c4\u306e\u4f8b2\u300b<\/h3>\n<p>\u3053\u3053\u3067\u3001\u7b2c1\u9806\u4f4d\u3067\u3042\u308b\u59bb\u3068\u5b50\u4f9b\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f<span class=\"f-green\">\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u7236\u3068\u6bcd\uff092\u4eba<\/span>\u306b\u306a\u308a\u307e\u3059\u3002\u203b\u4f8b1\u3067\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u5b6b\u304c\u3044\u305f\u5834\u5408\u3067\u3082\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/sozokuhoki-rei2.png\" alt=\"\u4f8b2\" width=\"639\" height=\"auto\" loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" \/><\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u4e8b\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u304c\u5909\u308f\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u524d\u306b\u89aa\u65cf\u5185\u3067\u5341\u5206\u306a\u8a71\u3057\u5408\u3044\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2 class=\"mt30\">4.\u76f8\u7d9a\u653e\u68c4\u3057\u3066\u3082\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\uff08\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306e\u4f8b\u5916\uff09<\/h2>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u53d7\u3051\u53d6\u308b\u751f\u547d\u4fdd\u967a\u91d1\u3084\u6b7b\u4ea1\u9000\u8077\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u304f\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\uff08\u53d7\u53d6\u4eba\u304c\u76f8\u7d9a\u4eba\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\uff09\u3067\u3042\u308b\u5834\u5408\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3082\u539f\u5247\u7684\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3067\u306f\u306a\u3044\u4fdd\u967a\u91d1\uff08\u53d7\u53d6\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3088\u3046\u306a\u4fdd\u967a\u91d1\uff09\u7b49\u306f\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3067\u306f\u306a\u3044\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u30fb\u50b5\u52d9\u3092\u3059\u3079\u3066\u5f15\u304d\u7d99\u3050\u300c\u5358\u7d14\u627f\u8a8d\u300d\u3092\u9078\u629e\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u3001\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u653e\u68c4\u3092\u884c\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u65b9\u306f\u3001\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u969b\u306b\u5951\u7d04\u5185\u5bb9\u3092\u3088\u304f\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3084\u6b7b\u4ea1\u9000\u8077\u91d1\u7b49\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u304c\u3044\u305f\u3068\u3057\u3066\u3082\u76f8\u7d9a\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u4eba\u6570\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">4-1.\uff1c\u4f8b\uff1e \u88ab\u76f8\u7d9a\u4eba\uff08\u592b\uff09\u306e\u76f8\u7d9a\u4eba\u306e\u59bb\u3068\u5b50A\u306e\u3046\u3061\u3001\u5b50A\u304c\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/sozokuhoki-rei1.png\" alt=\"\u4f8b2\" width=\"497\" height=\"auto\" loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border\">\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u00a0500\u4e07\u5186\u00a0\u00d7\u00a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<span class=\"f-pink\">\uff082\u4eba\uff09<\/span>\uff1d\u00a01,000\u4e07\u5186<\/p>\n<p class=\"border\">\u9000\u8077\u624b\u5f53\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u00a0500\u4e07\u5186\u00a0\u00d7\u00a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<span class=\"f-pink\">\uff082\u4eba\uff09<\/span>\uff1d\u00a01,000\u4e07\u5186<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5b50A\u306f\u751f\u547d\u4fdd\u967a\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 class=\"mt20\">4-2.\uff1c\u4f8b\uff1e \u88ab\u76f8\u7d9a\u4eba\uff08\u592b\uff09\u306e\u76f8\u7d9a\u4eba\u306e\u59bb\u3068\u5b50A\u306e\u3046\u3061\u3001\u5b50A\u304c\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u3001\u59bb\u3068\u5b50A\u304c\u305d\u308c\u305e\u308c\u751f\u547d\u4fdd\u967a\u91d11,000\u4e07\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/sozokuhoki-rei1.png\" alt=\"\u4f8b1\" width=\"497\" height=\"auto\" loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border\">\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u00a0500\u4e07\u5186\u00a0\u00d7\u00a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<span class=\"f-pink\">\uff082\u4eba\uff09<\/span>\uff1d\u00a01,000\u4e07\u5186<\/p>\n<p>\u59bb\uff1a\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u984d1,000\u4e07\u5186\u306f\u975e\u8ab2\u7a0e\u67a01,000\u4e07\u5186\u306e\u7bc4\u56f2\u5185\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u306a\u3057\u3002<br \/>\n\u5b50A\uff1a\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u984d1,000\u4e07\u5186\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n<h2 class=\"mt30\">5.\u8ca1\u7523\u30fb\u50b5\u52d9\u306f\u53d7\u3051\u7d99\u304c\u306a\u3044\u3051\u3069\u3001\u76f8\u7d9a\u653e\u68c4\u624b\u7d9a\u304d\u3057\u306a\u304f\u3066\u3082\u3044\u3044\u306e\uff1f<\/h2>\n<p>\u76f8\u7d9a\u653e\u68c4\u306f\u3001\u53b3\u5bc6\u306b\u306f2\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3053\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u306e\u306f\u300c<span class=\"f-green\">\u6c11\u6cd5\u4e0a\u306e\u76f8\u7d9a\u653e\u68c4<\/span>\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u524d\u8ff0\u306e\u3068\u304a\u308a\u501f\u91d1\u304c\u591a\u3044\u5834\u5408\u306b\u884c\u3044\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u76f8\u7d9a\u653e\u68c4\u3068\u3044\u3046\u3068\u3001\u3053\u3061\u3089\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u3082\u3046\u4e00\u3064\u306f\u300c<span class=\"f-green\">\u4e8b\u5b9f\u306e\u76f8\u7d9a\u653e\u68c4<\/span>\u300d\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u501f\u91d1\u3068\u95a2\u4fc2\u306a\u304f\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u306a\u304b\u3067\u300c\u79c1\u306f\u8ca1\u7523\u3044\u3089\u306a\u3044\u304b\u3089\u3001\u304a\u6bcd\u3055\u3093\u304c\u5168\u90e8\u3082\u3089\u3063\u3066\u3044\u3044\u3088\u300d\u3068\u3044\u3046\u653e\u68c4\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u6c11\u6cd5\u4e0a\u306e\u76f8\u7d9a\u653e\u68c4\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3054\u81ea\u5206\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u3059\u3079\u3066\u8ca1\u7523\u30fb\u50b5\u52d9\u3092\u5f15\u304d\u7d99\u3050\u3088\u3046\u306a\u5834\u5408\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u306a\u304f\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u306a\u304b\u3067\u300c\u4e8b\u5b9f\u4e0a\u306e\u76f8\u7d9a\u653e\u68c4\u300d\u3092\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3067\u3059\u306e\u3067\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9650\u304c\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3042\u308f\u3066\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f62\u5f0f\u4e0a\u306f\u76f8\u7d9a\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3042\u3068\u306b\u306a\u3063\u3066\u50b5\u52d9\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u3044\u307e\u305b\u3093\u304b\u3089\u3001\u305d\u306e\u8fd4\u6e08\u3092\u514d\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2 class=\"mt30\">6.\u76f8\u7d9a\u7a0e\u8a08\u7b97\u3078\u306e\u5f71\u97ff\u306f\uff1f<\/h2>\n<p>\u5148\u306b\u8aac\u660e\u3057\u305f\u57fa\u790e\u63a7\u9664\u984d\u306e\u307b\u304b\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3044\u305f\u5834\u5408\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u7a0e\u984d\u8a08\u7b97\u306b\u5f71\u97ff\u304c\u51fa\u307e\u3059\u3002<\/p>\n<table class=\"c-table is-center\">\n<tbody>\n<tr>\n<th style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u984d<\/th>\n<td style=\"text-align: left;\">\u5f71\u97ff\u306a\u3057\uff08\u5f53\u521d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u3088\u3063\u3066\u6c7a\u5b9a\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left; vertical-align: middle;\">\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306e\u975e\u8ab2\u7a0e\u67a0<\/th>\n<td style=\"text-align: left;\">\u57fa\u790e\u63a7\u9664\u984d\u3068\u540c\u69d8\u306b\u975e\u8ab2\u7a0e\u91d1\u984d\u306b\u5f71\u97ff\u306a\u3057<br \/>\n\u203b\u305f\u3060\u3057\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u8005\u306b\u306f\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u50b5\u52d9\u63a7\u9664<\/th>\n<td style=\"text-align: left;\">\u9069\u7528\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u846c\u5f0f\u8cbb\u7528\u63a7\u9664<\/th>\n<td style=\"text-align: left;\">\u63a7\u9664\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u969c\u5bb3\u8005\u63a7\u9664<\/th>\n<td style=\"text-align: left;\">\u63a7\u9664\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u672a\u6210\u5e74\u8005\u63a7\u9664<\/th>\n<td style=\"text-align: left;\">\u63a7\u9664\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<\/th>\n<td style=\"text-align: left;\">\u9069\u7528\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"mt30\">7.\u304a\u308f\u308a\u306b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/sozoku-hoki1.png\" alt=\"\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u3068\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059\" width=\"200\" height=\"auto\" class=\"wp-image-2700 alignright\" \/>\u76f8\u7d9a\u653e\u68c4\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u591a\u984d\u306e\u501f\u5165\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u501f\u5165\u91d1\u3092\u5f15\u304d\u7d99\u304c\u306a\u304f\u3066\u3082\u6e08\u3080\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u76f8\u7d9a\u4eba\u304c\u5909\u308f\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4ed6\u306e\u89aa\u65cf\u306e\u65b9\u3078\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u653e\u68c4\u3092\u9078\u629e\u3059\u308b\u524d\u306b\u89aa\u65cf\u5185\u3067\u5341\u5206\u306a\u8a71\u3057\u5408\u3044\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u65b9\u3067\u3082\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3084\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u3088\u3046\u306a\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3084\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u5909\u308f\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u624b\u7d9a\u3084\u7533\u544a\u306b\u3054\u4e0d\u5b89\u306a\u65b9\u306f\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<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\/sozokuhoki-pattern2\/\">\u76f8\u7d9a\u653e\u68c4\u3001\u3053\u3093\u306a\u5834\u5408\u306f\u3069\u3046\u306a\u308b\uff1f\u00a0\uff5e2\u3064\u306e\u30b1\u30fc\u30b9<\/a>\u300d<\/div>\n<div class=\"clearfix\"><\/div>\n<\/div>\n<p><!-- https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuhoki-tetsuzuki\/ --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u653e\u68c4\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u306e\u300c\u8ca1\u7523\u300d\u304a\u3088\u3073\u300c\u8ca0\u50b5\uff08\u501f\u5165\u91d1\u7b49\uff09\u300d\u306e\u3059\u3079\u3066\u3092\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u305b\u305a\u306b\u653e\u68c4\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002 \u305f\u3068\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u591a\u984d\u306e\u501f\u5165\u91d1\u3092\u6b8b\u3057\u3066\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":5718,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[22],"class_list":["post-1309","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\/1309","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=1309"}],"version-history":[{"count":2,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1309\/revisions"}],"predecessor-version":[{"id":6066,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1309\/revisions\/6066"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/5718"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=1309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=1309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}