{"id":1311,"date":"2022-12-26T00:00:00","date_gmt":"2022-12-25T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e4%bb%a4%e5%92%8c2%e5%b9%b44%e6%9c%88%e3%81%8b%e3%82%89%e6%96%bd%e8%a1%8c%e3%81%95%e3%82%8c%e3%81%9f%e9%85%8d%e5%81%b6%e8%80%85%e5%b1%85%e4%bd%8f%e6%a8%a9%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6"},"modified":"2025-04-03T13:08:30","modified_gmt":"2025-04-03T04:08:30","slug":"haigusha-kyojuken","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/haigusha-kyojuken","title":{"rendered":"\u4ee4\u548c2\u5e744\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u305f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u592b\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u3001\u59bb\u304c\u9577\u5e74\u4f4f\u3093\u3067\u304d\u305f\u5bb6\u306b\u4f4f\u3081\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p 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class=\"mt30\">1.\u914d\u5076\u8005\u5c45\u4f4f\u6a29\uff08\u306f\u3044\u3050\u3046\u3057\u3083\u304d\u3087\u3058\u3085\u3046\u3051\u3093\uff09\u3068\u306f<\/h2>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u6642\u306b\u3001\u914d\u5076\u8005\u304c\u4f4f\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\uff08\u6545\u4eba\uff09\u6240\u6709\u306e\u5efa\u7269\uff08\u4ee5\u4e0b\u300c\u5c45\u4f4f\u5efa\u7269\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306b\u3001\u7d42\u8eab\u307e\u305f\u306f\u4e00\u5b9a\u671f\u9593\u306e\u5c45\u4f4f\u304c\u8a8d\u3081\u3089\u308c\u308b\u6a29\u5229\u306e\u3053\u3068\u3067\u3059\u3002<br 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class=\"f-green\">\u6b7b\u5f8c6\u30ab\u6708\u7d4c\u904e\u65e5<\/span>\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5<br \/>\n\u907a\u8d08\u306b\u3088\u308b\u5c45\u4f4f\u5efa\u7269\u53d6\u5f97\u8005\u304c\u3044\u308b\u5834\u5408\uff1a\u305d\u306e\u8005\u306b\u3088\u308b\u6a29\u5229\u6d88\u6ec5\u306e\u7533\u8fbc\u306e\u65e5\u304b\u30896\u30ab\u6708\u7d4c\u904e\u65e5<\/p>\n<h2 class=\"mt30\">3.\u914d\u5076\u8005\u5c45\u4f4f\u6a29\uff08\u6c11\u6cd5\u7b2c1028\u6761\uff09<\/h2>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u3001\u305f\u3068\u3048<span class=\"f-pink\">\u914d\u5076\u8005\u304c\u81ea\u5b85\u306e\u6a29\u5229\u3092\u76f8\u7d9a\u3057\u306a\u304b\u3063\u305f<\/span>\u3068\u3057\u3066\u3082\u3001\u914d\u5076\u8005\u304c\u539f\u5247\u3068\u3057\u3066\u6b7b\u4ea1\u3059\u308b\u307e\u3067\u4f4f\u307f\u6163\u308c\u305f\u5c45\u4f4f\u5efa\u7269\u306b\u5c45\u4f4f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u3067\u3001\u4e0b\u8a18\u306e4\u3064\u306e\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff081\uff09\u907a\u7523\u5206\u5272\u306b\u3088\u308a\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u53d6\u5f97\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u305f\u3068\u304d<br \/>\n\uff082\uff09\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u907a\u8d08\u306e\u76ee\u7684\u3068\u3055\u308c\u305f\u3068\u304d<br 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\/>\n\uff082\uff09\u914d\u5076\u8005\u306f\u5358\u306b\u5efa\u7269\u306b\u4f4f\u3093\u3067\u3044\u308b\u3060\u3051\u3067\u306f\u3001\u81ea\u5206\u306e\u5c45\u4f4f\u6a29\u3092\u4ed6\u4eba\u306b\u4e3b\u5f35\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6a29\u5229\u306e\u767b\u8a18\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u5c45\u4f4f\u5efa\u7269\u306e\u6240\u6709\u8005\u306f\u3001\u914d\u5076\u8005\u306b\u5bfe\u3057\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u767b\u8a18\u3092\u3055\u305b\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff083\uff09\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u5c45\u4f4f\u5efa\u7269\u5168\u90e8\u306b\u53ca\u3073\u307e\u3059\u3002\u5e97\u8217\u4f75\u7528\u3084\u4e00\u90e8\u8cc3\u8cb8\u7269\u4ef6\u3067\u3082\u305d\u308c\u3092\u542b\u3081\u3066\u5efa\u7269\u5168\u4f53\u306b\u53ca\u3073\u307e\u3059\u3002\u305f\u3060\u3057\u88ab\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u4ee5\u5916\u306e\u8005\u3068\u5c45\u4f4f\u5efa\u7269\u3092\u5171\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\uff084\uff09\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u308b\u5be9\u5224\u3067\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a8d\u3081\u3089\u308c\u305f\u3068\u304d<\/p>\n<h2 class=\"mt30\">4.\u907a\u7523\u7dcf\u984d6,000\u4e07\u5186\uff1a\u76f8\u7d9a\u4eba2\u4eba\uff08\u914d\u5076\u8005\u3068\u5b50\uff09\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u304c\u81ea\u5b853,000\u4e07\u5186\u3001\u9810\u91d13,000\u4e07\u5186\u3001\u5408\u8a086,000\u4e07\u5186\u306e\u907a\u7523\u3067\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u4e00\u4eba\u306e\u6642\u3092\u60f3\u5b9a\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"mt10 ml20 alignright\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/10\/kanenashi.png\" alt=\"\u914d\u5076\u8005\u304c\u81ea\u5b853,000\u4e07\u5186\u3092\u76f8\u7d9a\" width=\"284\" height=\"auto\" loading=\"lazy\" \/><\/div>\n<p class=\"clearfix\">\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\u304c\u81ea\u5b853,000\u4e07\u5186\u3092\u76f8\u7d9a\u3057\u3066\u3001\u5b50\u306f\u9810\u91d13,000\u4e07\u5186\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3057\u307e\u3059\uff08\u6cd5\u5b9a\u76f8\u7d9a\u52061\/2\u305a\u3064\u3067\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u305f\u5834\u5408\uff09\u3002<br \/>\n\u914d\u5076\u8005\u306f\u4f4f\u307e\u3044\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u304c\u3001\u914d\u5076\u8005\u81ea\u8eab\u306e\u9810\u91d1\u304c\u306a\u3051\u308c\u3070\u751f\u6d3b\u8cc7\u91d1\u304c\u78ba\u4fdd\u3067\u304d\u305a\u3001\u6700\u60aa\u306e\u5834\u5408\u3001\u81ea\u5b85\u3092\u58f2\u5374\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\uff081,500\u4e07\u5186\u3068\u8a55\u4fa1\uff09\u3092\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3057\u3001\u6240\u6709\u6a29\u3092\u5b50\u304c\u76f8\u7d9a\u3057\u305f\u3068\u3059\u308b\u3068\u914d\u5076\u8005\u3082\u5f53\u5ea7\u306e\u751f\u6d3b\u8cc7\u91d1\u3068\u3057\u3066\u9810\u91d11,500\u4e07\u5186\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002<\/p>\n<p 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