{"id":1313,"date":"2022-12-27T00:00:00","date_gmt":"2022-12-26T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e5%bc%94%e6%85%b0%e9%87%91%e3%81%ab%e3%81%af%e7%a8%8e%e9%87%91%e3%81%8c%e3%81%8b%e3%81%8b%e3%82%8b%e3%81%8b%ef%bc%9f"},"modified":"2025-04-22T13:52:28","modified_gmt":"2025-04-22T04:52:28","slug":"choikin-zeikin","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/choikin-zeikin","title":{"rendered":"\u5f14\u6170\u91d1\u306b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u308b\u304b\uff1f"},"content":{"rendered":"<p>\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u304c\u4f1a\u793e\u54e1\u3060\u3063\u305f\u5834\u5408\u3001\u4f1a\u793e\u304b\u3089\u907a\u65cf\u306e\u65b9\u3078\u5f14\u6170\u91d1\u3084\u6b7b\u4ea1\u9000\u8077\u91d1\u304c\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br 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class=\"mt30\">1.\u5f14\u6170\u91d1\u3068\u6b7b\u4ea1\u9000\u8077\u91d1<\/h2>\n<p>\u5f14\u6170\u91d1\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u306e\u907a\u65cf\u3092\u6170\u3081\u308b\u76ee\u7684\u3067\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u3067\u3001\u4f1a\u793e\u304b\u3089\u306e\u9999\u5178\u306e\u3088\u3046\u306a\u3082\u306e\u3068\u8003\u3048\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3053\u308c\u306b\u5bfe\u3057\u3066\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u306e\u4f1a\u793e\u3078\u306e\u751f\u524d\u306e\u529f\u52b4\u30fb\u529f\u7e3e\u306b\u5bfe\u3057\u3066\u4f1a\u793e\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u91d1\u92ad\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u3053\u308c\u30892\u3064\u306e\u91d1\u92ad\u306b\u306f\u652f\u6255\u7406\u7531\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<br 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\/>\n\u4e00\u65b9\u306e\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308b\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u540d\u76ee\u4e0a\u3059\u3079\u3066\u5f14\u6170\u91d1\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u305f\u306e\u3067\u3042\u308c\u3070\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u7b54\u3048\u306f\u300cNO\u300d\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u8cea\u7684\u306b\u9000\u8077\u91d1\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u540d\u76ee\u306b\u3088\u3089\u305a\u3001\u9000\u8077\u91d1\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u9000\u8077\u91d1\u306b\u8a72\u5f53\u3059\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u3089\u306b\u5f62\u5f0f\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">3.\u696d\u52d9\u4e0a\u306e\u6b7b\u4ea1\u304b\u3001\u696d\u52d9\u5916\u304b\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u91d1\u984d\u304c\u5909\u308f\u308b<\/h2>\n<p>\u5f62\u5f0f\u4e0a\u306e\u57fa\u6e96\u306f\u3001\u696d\u52d9\u4e0a\u306e\u6b7b\u4ea1\u306a\u306e\u304b\u3001\u305d\u308c\u4ee5\u5916\u306a\u306e\u304b\u306b\u3088\u3063\u3066\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u90e8\u5206\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<br \/>\n\u4e0b\u8a18\u306e\u8868\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<table class=\"c-table is-center\">\n<tbody>\n<tr>\n<th style=\"text-align: center; vertical-align: middle;\">\u533a\u5206<\/th>\n<th style=\"text-align: center; vertical-align: middle;\">\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u5f14\u6170\u91d1\u306e\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td class=\"text_center\" style=\"text-align: center; vertical-align: middle;\">\u696d\u52d9\u4e0a<\/td>\n<td class=\"text_center\" style=\"text-align: center; vertical-align: middle;\">\u6b7b\u4ea1\u5f53\u6642\u306e\u666e\u901a\u7d66\u4e0e\u306e3\u5e74\u5206<\/td>\n<\/tr>\n<tr>\n<td class=\"text_center\" style=\"text-align: center; vertical-align: middle;\">\u696d\u52d9\u5916<\/td>\n<td class=\"text_center\" style=\"text-align: center; vertical-align: middle;\">\u6b7b\u4ea1\u5f53\u6642\u306e\u666e\u901a\u7d66\u4e0e\u306e\u534a\u5e74\u5206<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u8a08\u7b97\u306b\u3088\u308a\u8d85\u904e\u3057\u305f\u91d1\u984d\u306f\u3001\u9000\u8077\u91d1\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">\u8a08\u7b97\u4f8b\uff1a\uff21\u3055\u3093\u306e\u5834\u5408<\/h3>\n<p>\u4f1a\u793e\u54e1\u306e\uff21\u3055\u3093\u306f\u3001\u5b66\u751f\u6642\u4ee3\u306b\u767a\u75c7\u3057\u305f\u6301\u75c5\u304c\u60aa\u5316\u3057\u305f\u305f\u30812022\u5e743\u6708\u306b\u4ea1\u304f\u306a\u3089\u308c\u307e\u3057\u305f\u3002<br \/>\n\u305d\u306e\u7fcc\u6708\u306b\u4f1a\u793e\u304b\u3089\u907a\u65cf\u3078\u5f14\u6170\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\uff08\uff11\uff09\u4ea1\u304f\u306a\u3089\u308c\u305f\uff21\u3055\u3093\u306e\u6708\u7d66\uff1a50\u4e07\u5186<br \/>\n\uff08\uff12\uff09\u5f14\u6170\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u984d\uff1a500\u4e07\u5186<\/p>\n<h4 class=\"mt10\">\u8a08\u7b97\u4f8b\u306e\u5834\u5408\u3001\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u306e\u306f\u3044\u304f\u3089\u307e\u3067\uff1f<\/h4>\n<p>\u4e0a\u306e\u8868\u304b\u3089\u3001\u696d\u52d9\u5916\u306e\u539f\u56e0\u3067\u4ea1\u304f\u306a\u3089\u308c\u305f\u5834\u5408\u3001\u6b7b\u4ea1\u5f53\u6642\u306e\u666e\u901a\u7d66\u4e0e\u306e\u534a\u5e74\u5206\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u306e\u3067\u3001<br \/>\n50\u4e07\u5186\u00a0\u00d7\u00a06\u30f6\u6708\uff1d300\u4e07\u5186\u00a0\u307e\u3067\u306a\u3089\u7a0e\u91d1\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eca\u56de\u306e\u5834\u5408500\u4e07\u5186\u306e\u5f14\u6170\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u306e\u3067\u3001300\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u3001\u6b8b\u308a\u306e200\u4e07\u5186\u304c\u6b7b\u4ea1\u9000\u8077\u91d1\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">4.\u5f14\u6170\u91d1\u306b\u76f8\u7d9a\u7a0e\u4ee5\u5916\u306e\u7a0e\u91d1\u306f\u304b\u304b\u308b\u306e\u304b\uff1f<\/h2>\n<p>\u3067\u306f\u3001\u5f14\u6170\u91d1\u306b\u76f8\u7d9a\u7a0e\u4ee5\u5916\u306e\u7a0e\u91d1\u306f\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u6240\u5f97\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u542b\u3081\u3001\u4ed6\u306e\u7a0e\u91d1\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f<span class=\"f-green\">\u6b7b\u4ea1\u5f8c3\u5e74\u3092\u8d85\u3048\u3066\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61<\/span>\u3068\u306a\u308a\u3001\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u3084\u671f\u9650\u5f8c\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2 class=\"mt30\">5.\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\/choikin-zeikin-fig1.jpg\" alt=\"\u5f14\u6170\u91d1\u306b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u308b\uff1f\" width=\"284\" height=\"auto\" class=\"wp-image-2700 alignleft\" style=\"letter-spacing: 0.1em;\" \/>\u4f1a\u793e\u54e1\u306e\u907a\u65cf\u306e\u65b9\u3067\u3001\u4f1a\u793e\u304b\u3089\u304a\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u306e\u304b\u5224\u65ad\u306b\u8ff7\u308f\u308c\u305f\u3068\u304d\u306a\u3069\u304a\u56f0\u308a\u306e\u969b\u306b\u306f\u3001\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<p><span 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