{"id":1319,"date":"2022-12-27T00:00:00","date_gmt":"2022-12-26T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e8%b4%88%e4%b8%8e%e3%81%95%e3%82%8c%e3%81%9f%e6%97%a5%e4%bb%98%e3%81%a7%e7%a8%8e%e9%87%91%e3%81%8c%e5%a4%89%e3%82%8f%e3%82%8b%ef%bc%9f%e6%88%90%e5%b9%b4%e5%b9%b4%e9%bd%a2%e5%bc%95%e4%b8%8b%e3%81%92"},"modified":"2025-04-03T13:08:27","modified_gmt":"2025-04-03T04:08:27","slug":"seinen-zoyo","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seinen-zoyo","title":{"rendered":"\u8d08\u4e0e\u3055\u308c\u305f\u65e5\u4ed8\u3067\u7a0e\u91d1\u304c\u5909\u308f\u308b\uff1f\u6210\u5e74\u5e74\u9f62\u5f15\u4e0b\u3052\u3068\u8d08\u4e0e\u7a0e"},"content":{"rendered":"<p>\u4ee4\u548c4\u5e74\uff082022\u5e74\uff094\u67081\u65e5\u304b\u3089\u3001\u6210\u5e74\u5e74\u9f62\u304c20\u6b73\u304b\u308918\u6b73\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<br 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\/>\n\u305c\u3072\u6c17\u3092\u4ed8\u3051\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u3001\u8d08\u4e0e\u3055\u308c\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u7a0e\u5236\u306e\u6069\u6075\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u3068\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u6210\u5e74\u5e74\u9f62\u306e\u5f15\u304d\u4e0b\u3052\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u3001\u4ee4\u548c4\u5e74\u5185\u306e\u8d08\u4e0e\u3092\u5177\u4f53\u4f8b\u306b\u3057\u306a\u304c\u3089\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\/kanto\/#machida\">\u753a\u7530\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u6210\u5e74\u5e74\u9f62\u5f15\u4e0b\u3052\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u8d08\u4e0e\u7a0e\u306e\u898f\u5b9a\u306f\uff1f<\/h2>\n<p>\u6210\u5e74\u5e74\u9f62\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u8d08\u4e0e\u65e5\u4ed8\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u8d08\u4e0e\u7a0e\u306e\u898f\u5b9a\u3092\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<table class=\"c-table is-center\">\n<caption class=\"mb10\">\u88681<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center; vertical-align: middle;\">\u6210\u5e74\u5e74\u9f62\u5f15\u4e0b\u3052\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3082\u306e<\/th>\n<th style=\"text-align: center; vertical-align: middle;\">\u8cb0\u3046\u4eba\u306e\u5e74\u9f62\u8981\u4ef6<\/th>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; text-align: left; background: #D9EAD0;\">\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\u8d08\u4e0e\uff09<br \/>\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<br \/>\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u306e\u7279\u4f8b<br \/>\n\u3000\u30fb\u53d7\u8d08\u8005\u304c\u5b6b\u306a\u3069<br \/>\n\u3000\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd570\u306e2\u306e6\uff5e70\u306e2\u306e8\uff09<br \/>\n\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e<\/td>\n<td style=\"text-align: center; vertical-align: middle; background: #D9EAD0;\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e<br \/>\n1\u67081\u65e5\u306e\u5e74\u9f62<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; background: #d0d9ea;\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e<\/td>\n<td style=\"background: #d0d9ea;\">\u5951\u7d04\u7de0\u7d50\u65e5\u306e\u5e74\u9f62<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; text-align: left; background: #d0d9ea;\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<br \/>\n\u30fb\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49<br \/>\n\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49<br \/>\n\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: center; vertical-align: middle; background: #d0d9ea;\">\u8d08\u4e0e\u65e5\u306e\u5e74\u9f62<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>18\u6b73\u3092\u8fce\u3048\u305f\u8a95\u751f\u65e5\u304b\u3089\u9069\u7528\u3067\u304d\u308b\u306e\u304c\u3001\u88681\u306e\u6c34\u8272\u3067\u5857\u3089\u308c\u305f\u7bc4\u56f2\u306e\u306a\u304b\u306b\u3042\u308b\u3001\u7d50\u5a5a\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u3084\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u547c\u3070\u308c\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u88681\u306e\u7dd1\u8272\u3067\u5857\u3089\u308c\u305f\u7bc4\u56f2\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u7a0e\u7387\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u306e\u7279\u4f8b\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u5e74\u9f62\u306b\u3088\u3063\u3066\u7a0e\u7387\u306e\u9069\u7528\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3088\u304f\u5229\u7528\u3055\u308c\u308b\u66a6\u5e74\u8ab2\u7a0e\u8d08\u4e0e\u306e\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u7a0e\u7387\u3068\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u8d08\u4e0e\u65e5\u4ed8\u306b\u3088\u308b\u9055\u3044\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u5177\u4f53\u4f8b\u3092\u6319\u3052\u306a\u304c\u3089\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u6210\u5e74\u5e74\u9f62\u306e\u5f15\u304d\u4e0b\u3052\u306b\u4f34\u3046\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u9023\u30b3\u30e9\u30e0\u3092\u3054\u53c2\u7167\u4e0b\u3055\u3044\u3002<\/p>\n<div class=\"cf\"><span class=\"column-cf\">\u95a2\u9023\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seinen-nenrei18\/\">\u6210\u5e74\u5e74\u9f62\u5f15\u304d\u4e0b\u3052\u306b\u4f34\u3046\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u3078\u306e\u5f71\u97ff<\/a>\u300d<\/div>\n<h3 class=\"mt20\">1-1.\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\u8d08\u4e0e\uff09<\/h3>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\u8d08\u4e0e\uff09\u306e\u8d08\u4e0e\u7a0e\u7387\u306b\u306f\u3001\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u7528\u306e\u4e00\u822c\u7a0e\u7387\u3068\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\u306e\u7279\u4f8b\u7a0e\u7387\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7279\u4f8b\u7a0e\u7387\u306f\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u306718\u6b73<sup>\uff08<span class=\"f-green\">\u6ce8<\/span>\uff09<\/sup>\u4ee5\u4e0a\u306e\u65b9\u304c\u3001\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3057\u3001\u4e00\u822c\u7a0e\u7387\u306f\u305d\u308c\u4ee5\u5916\u306e\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p class=\"text14\">\uff08<span class=\"f-green\">\u6ce8<\/span>\uff09\u6539\u6b63\u524d\u306b\u3042\u305f\u308b\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306e\u5834\u5408\u306f\u300120\u6b73\u4ee5\u4e0a<\/p>\n<h4 class=\"mt10\">1-1-1.\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u7528\uff08\u4e00\u822c\u7a0e\u7387\uff09<\/h4>\n<p>\u3053\u306e\u901f\u7b97\u8868\u306f\u3001\u300c\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u5144\u5f1f\u9593\u306e\u8d08\u4e0e\u3001\u592b\u5a66\u9593\u306e\u8d08\u4e0e\u3001\u89aa\u304b\u3089\u5b50\u3078\u306e\u8d08\u4e0e\u3067\u5b50\u304c\u672a\u6210\u5e74\u8005\u306e\u5834\u5408\u306a\u3069\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<table class=\"c-table is-center\" style=\"width: 100%;\">\n<caption class=\"mb10\">\u88682\u3000\u8d08\u4e0e\u7a0e\u901f\u7b97\u8868\uff1a\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u7528\uff08\u4e00\u822c\u7a0e\u7387\uff09<\/caption>\n<tbody>\n<tr>\n<th style=\"width: 20%; vertical-align: middle;\">\u57fa\u790e\u63a7\u9664\u5f8c\u306e<br \/>\n\u8ab2\u7a0e\u4fa1\u683c<\/th>\n<th style=\"width: 10%;\">200\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">300\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">400\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">600\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">1,000\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">1,500\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">3,000\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">3,000\u4e07\u5186<br \/>\n\u8d85<\/th>\n<\/tr>\n<tr>\n<th>\u7a0e\u7387<\/th>\n<td>10\uff05<\/td>\n<td>15\uff05<\/td>\n<td>20\uff05<\/td>\n<td>30\uff05<\/td>\n<td>40\uff05<\/td>\n<td>45\uff05<\/td>\n<td>50\uff05<\/td>\n<td>55\uff05<\/td>\n<\/tr>\n<tr>\n<th style=\"vertical-align: middle;\">\u63a7\u9664\u984d<\/th>\n<td>\uff0d<\/td>\n<td>10\u4e07\u5186<\/td>\n<td>25\u4e07\u5186<\/td>\n<td>65\u4e07\u5186<\/td>\n<td>125\u4e07\u5186<\/td>\n<td>175\u4e07\u5186<\/td>\n<td>250\u4e07\u5186<\/td>\n<td>400\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 class=\"mt10\">1-1-2.\u8d08\u4e0e\u7a0e\u901f\u7b97\u8868\uff1a\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\uff08\u7279\u4f8b\u7a0e\u7387\uff09<\/h4>\n<p>\u3053\u306e\u901f\u7b97\u8868\u306f\u3001\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u306618\u6b73<sup>\uff08<span class=\"f-green\">\u6ce8<\/span>\uff09<\/sup>\u4ee5\u4e0a\u306e\u8005\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u304c\u3001\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p class=\"text14\">\uff08<span class=\"f-green\">\u6ce8<\/span>\uff09\u306a\u304a\u3001\u6539\u6b63\u65bd\u884c\u524d\u306e\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u300c20\u6b73\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\u306f\u3001\u4f8b\u3048\u3070\u76f4\u7cfb\u306e\u7956\u7236\u304b\u3089\u5b6b\u3001\u3042\u308b\u3044\u306f\u7236\u304b\u3089\u5b50\u3078\u306e\u8d08\u4e0e\u306a\u3069\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002\u7fa9\u7406\u306e\u7236\u306a\u3069\u304b\u3089\u306e\u8d08\u4e0e\u7b49\u306b\u306f\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<table class=\"c-table is-center\" style=\"width: 100%;\">\n<caption class=\"mb10\">\u88683\u3000\u8d08\u4e0e\u7a0e\u901f\u7b97\u8868\uff1a\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\uff08\u7279\u4f8b\u7a0e\u7387\uff09<\/caption>\n<tbody>\n<tr>\n<th style=\"width: 20%; vertical-align: middle;\">\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<\/th>\n<th style=\"width: 10%;\">200\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">400\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">600\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">1,000\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">1,500\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">3,000\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">4,500\u4e07\u5186<br \/>\n\u4ee5\u4e0b<\/th>\n<th style=\"width: 10%;\">4,500\u4e07\u5186<br \/>\n\u8d85<\/th>\n<\/tr>\n<tr>\n<th>\u7a0e\u7387<\/th>\n<td>10\uff05<\/td>\n<td>15\uff05<\/td>\n<td>20\uff05<\/td>\n<td>30\uff05<\/td>\n<td>40\uff05<\/td>\n<td>45\uff05<\/td>\n<td>50\uff05<\/td>\n<td>55\uff05<\/td>\n<\/tr>\n<tr>\n<th style=\"vertical-align: middle;\">\u63a7\u9664\u984d<\/th>\n<td>\uff0d<\/td>\n<td>10\u4e07\u5186<\/td>\n<td>30\u4e07\u5186<\/td>\n<td>90\u4e07\u5186<\/td>\n<td>190\u4e07\u5186<\/td>\n<td>265\u4e07\u5186<\/td>\n<td>415\u4e07\u5186<\/td>\n<td>640\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003<\/span>\u3010\u56fd\u7a0e\u5e81\u3011<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.4408\u00a0\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u7a0e\u7387\u3092\u898b\u308b\u3068\u3001\u7279\u4f8b\u7a0e\u7387\u3092\u4f7f\u7528\u3057\u305f\u307b\u3046\u304c\u540c\u3058\u91d1\u984d\u3092\u8cb0\u3063\u3066\u3082\u8d08\u4e0e\u7a0e\u984d\u306f\u5c11\u306a\u304f\u6e08\u3080\u306e\u304c\u308f\u304b\u308a\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u4f8b\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"mt20\">1-2.\u5177\u4f53\u4f8b1<\/h3>\n<p>\u4ee4\u548c4\u5e746\u67081\u65e5\u306b20\u6b73\u306e\u304a\u8a95\u751f\u65e5\u3092\u8fce\u3048\u305f\uff21\u3055\u3093\u3002\u305d\u306e\u65e5\u3001\u304a\u7236\u3055\u307e\u304b\u3089500\u4e07\u5186\u306e\u73fe\u91d1\u3092\u8d08\u4e0e\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h4 class=\"mt10\">1-2-1.\u60c5\u5831\u6574\u7406<\/h4>\n<p>\uff21\u3055\u3093\u306f\u4ee4\u548c4\u5e746\u67081\u65e5\u306b20\u6b73\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<ul class=\"mt20 mb30\">\n<li>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u4ee4\u548c4\u5e741\u67081\u65e5\u6642\u70b9\u3067\u306f\u3001\uff21\u3055\u3093\u306f<span class=\"f-green\">19\u6b73<\/span><\/li>\n<li>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u306e\u306f\u4ee4\u548c4\u5e74<span class=\"f-green\">4\u67081\u65e5\u4ee5\u964d<\/span><\/li>\n<\/ul>\n<p>\u3053\u306e\u305f\u3081\u3001\u7279\u4f8b\u7a0e\u7387\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/03\/seinen-zoyo-fig2.png\" alt=\"\u8d08\u4e0e\u3000\uff21\u3055\u3093\u306e\u5834\u5408\" width=\"628\" height=\"auto\" loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" \/><\/div>\n<h4 class=\"mt10\">1-2-2.\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h4>\n<p class=\"border\">\u8d08\u4e0e\u7a0e\uff1d\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\uff0d110\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\u984d\uff09\uff09\u00a0\u00d7\u00a0\u901f\u7b97\u8868\u306e\u7a0e\u7387\u00a0&#8211;\u00a0\u901f\u7b97\u8868\u306e\u63a7\u9664\u984d<!-- \u2460\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d&nbsp;-&nbsp;\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\uff1d\u3007\u3007\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\uff09<br \/>\n\u2461\u3007\u3007&nbsp;\u00d7&nbsp;\u7a0e\u7387&nbsp;-&nbsp;\u63a7\u9664\u984d\uff1d\u8d08\u4e0e\u7a0e\u984d\uff08\u767e\u5186\u672a\u6e80\u5207\u6368\uff09 --><\/p>\n<p>\u901f\u7b97\u8868\u306e\u7a0e\u7387\u3068\u63a7\u9664\u984d\u306f\u3001\u88682\u307e\u305f\u306f\u88683\u306e\u6570\u5024\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3042\u3066\u306f\u3081\u308b\u3068\u3001\uff21\u3055\u3093\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\uff08500\u4e07\u5186\u00a0&#8211;\u00a0110\u4e07\u5186\uff09\u00a0\u00d7\u00a015\uff05\u00a0&#8211;\u00a010\u4e07\u5186\uff1d48\u4e075\u5343\u5186<\/p>\n<p>\u3088\u3063\u3066\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f48\u4e075\u5343\u5186\u3067\u3059\u3002<\/p>\n<h3 class=\"mt20\">1-3.\u5177\u4f53\u4f8b2<\/h3>\n<p>\u5177\u4f53\u4f8b1\u306b\u767b\u5834\u3057\u305f\uff21\u3055\u3093\u304c\u3001500\u4e07\u5186\u30923\u6708\u306b\u8d08\u4e0e\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u7279\u4f8b\u7a0e\u7387\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u306e\u3067\u300c\u4e00\u822c\u7a0e\u7387\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306e\uff21\u3055\u3093\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u984d\u306f<\/p>\n<p>\uff08500\u4e07\u5186\u00a0&#8211;\u00a0110\u4e07\u5186\uff09\u00a0\u00d7\u00a020\uff05\u00a0&#8211;\u00a025\u4e07\u5186\uff1d53\u4e07\u5186<\/p>\n<p>\u3088\u3063\u3066\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f53\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3 class=\"mt20\">1-4.\u5177\u4f53\u4f8b3<\/h3>\n<p>\u4ee4\u548c4\u5e748\u6708\u306b19\u6b73\u306b\u306a\u3063\u305f\uff22\u3055\u3093\u3002<br \/>\n\u7956\u7236\u304b\u3089\u4ee4\u548c4\u5e743\u6708\u306b\u73fe\u91d1500\u4e07\u5186\u3092\u3001\u540c\u5e745\u6708\u306b\u7956\u6bcd\u304b\u3089\u73fe\u91d1300\u4e07\u5186\u3092\u3001\u5408\u8a08\u3067800\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u307e\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4ee4\u548c4\u5e741\u67081\u65e5\u6642\u70b9\u3067\u3001\uff22\u3055\u3093\u306f<span class=\"f-green\">18\u6b73<\/span>\u3067\u3057\u305f\u3002<br \/>\n3\u6708\u306b\u7956\u7236\u304b\u3089\u53d7\u3051\u305f\u8d08\u4e0e\u306f\u4e00\u822c\u7a0e\u7387\u306b\u306a\u308a\u3001\u4e00\u65b9\u30015\u6708\u306b\u7956\u6bcd\u304b\u3089\u53d7\u3051\u305f\u8d08\u4e0e\u306f\u7279\u4f8b\u7a0e\u7387\u304c\u9069\u7528\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/03\/seinen-zoyo-fig3.png\" alt=\"\u8d08\u4e0e\u3000\uff22\u3055\u3093\u306e\u5834\u5408\" width=\"628\" height=\"auto\" loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" \/><\/div>\n<p>\u4e00\u822c\u7a0e\u7387\u3092\u7279\u4f8b\u7a0e\u7387\u306e\u4e21\u7a0e\u7387\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u304c\u3088\u308a\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u984d\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4 class=\"mt10\">1-4-1.\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u4e00\u822c\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u306b\u5360\u3081\u308b\u3001\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u5272\u5408\u306b\u5fdc\u3058\u305f\u7a0e\u984d<\/h4>\n<p class=\"border\">\uff08500\u4e07\u5186+300\u4e07\u5186\u00a0&#8211;\u00a0110\u4e07\u5186\uff09\u00a0\u00d7\u00a040\uff05\u00a0&#8211;\u00a0125\u4e07\u5186\uff1d151\u4e07\u5186<br \/>\n151\u4e07\u5186\u00a0\u00d7\u00a0500\u4e07\u5186\uff0f800\u4e07\u5186\uff1d943,750\u5186\uff08\u5186\u672a\u6e80\u5207\u6368\uff09\u3000\u2026\u2460<\/p>\n<h4 class=\"mt10\">1-4-2.\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u7279\u4f8b\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u306b\u5360\u3081\u308b\u3001\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u5272\u5408\u306b\u5fdc\u3058\u305f\u7a0e\u984d<\/h4>\n<p class=\"border\">\uff08500\u4e07\u5186+300\u4e07\u5186\u00a0&#8211;\u00a0110\u4e07\u5186\uff09\u00a0\u00d7\u00a030\uff05\u00a0&#8211;\u00a090\u4e07\u5186\uff1d117\u4e07\u5186<br \/>\n117\u4e07\u5186\u00a0\u00d7\u00a0300\u4e07\u5186\uff0f800\u4e07\u5186\uff1d438,750\u5186\uff08\u5186\u672a\u6e80\u5207\u6368\uff09\u3000\u2026\u2461<\/p>\n<h4 class=\"mt10\">1-4-3.\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u984d<\/h4>\n<p>\u2460\u00a0+\u00a0\u2461\uff1d1,382,500\u5186\uff08\u767e\u5186\u672a\u6e80\u5207\u6368\uff09<\/p>\n<p>\u3088\u3063\u3066\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f1,382,500\u5186\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u4f8b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0a\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u6238\u7c4d\u8b04\u672c\u306a\u3069\u3001\u5e74\u9f62\u3084\u3001\u8d08\u4e0e\u3057\u305f\u4eba\u30fb\u8d08\u4e0e\u3055\u308c\u305f\u4eba\u3068\u306e\u95a2\u4fc2\u304c\u308f\u304b\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 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