{"id":1322,"date":"2022-12-29T00:00:00","date_gmt":"2022-12-28T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e3%81%94%e5%ae%b6%e6%97%8f%e3%81%8c%e4%ba%a1%e3%81%8f%e3%81%aa%e3%81%a3%e3%81%9f%e5%be%8c%e3%81%ae%e6%89%8b%e7%b6%9a%e3%81%8d-%ef%bd%9e%e7%a8%8e%e7%90%86%e5%a3%ab%e3%82%82%e3%81%8a%e6%89%8b"},"modified":"2025-04-03T13:08:23","modified_gmt":"2025-04-03T04:08:23","slug":"sozokukaishi-tetsuduki","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokukaishi-tetsuduki","title":{"rendered":"\u3054\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306e\u624b\u7d9a\u304d&nbsp;\uff5e\u7a0e\u7406\u58eb\u3082\u304a\u624b\u4f1d\u3044\u3057\u307e\u3059\uff5e"},"content":{"rendered":"<p>\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3068\u60b2\u3057\u3093\u3067\u3044\u308b\u9593\u3082\u306a\u304f\u3001\u3044\u308d\u3044\u308d\u306a\u624b\u7d9a\u304d\u304c\u5f85\u3063\u3066\u3044\u307e\u3059\u3002<br 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class=\"mt30\">1.\u793e\u4f1a\u4fdd\u967a\u7b49\u306e\u624b\u7d9a\u304d<\/h2>\n<div class=\"ml20\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/kaishi-tetsuduki2.png\" alt=\"\u793e\u4f1a\u4fdd\u967a\u7b49\u306e\u624b\u7d9a\u304d\" width=\"220\" height=\"auto\" loading=\"lazy\" class=\"alignright\" \/><\/div>\n<p>\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u6a29\u5229\u3092\u55aa\u5931\u3059\u308b\u305f\u3081\u300c\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\uff08\u56fd\u6c11\u5e74\u91d1\u306f14\u65e5\u4ee5\u5185\u3001\u539a\u751f\u5e74\u91d1\u306f10\u65e5\u4ee5\u5185\uff09\u3002<br 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class=\"mt30\">2.\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d<\/h2>\n<p>\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306b\u501f\u91d1\u304c\u305f\u304f\u3055\u3093\u3042\u308b\u5834\u5408\u30013\u30ab\u6708\u4ee5\u5185\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u3092\u3057\u3066\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u304c\u306a\u3044\u300c\u76f8\u7d9a\u653e\u68c4\uff08\u305d\u3046\u305e\u304f\u307b\u3046\u304d\uff09\u300d\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u501f\u91d1\u306e\u5168\u5bb9\u304c\u4e0d\u660e\u306a\u5834\u5408\u3001\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u306e\u7bc4\u56f2\u5185\u3067\u501f\u91d1\u3092\u5f15\u304d\u53d7\u3051\u308b\u300c\u9650\u5b9a\u627f\u8a8d\uff08\u3052\u3093\u3066\u3044\u3057\u3087\u3046\u306b\u3093\uff09\u300d\u3068\u3044\u3046\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u3002\u76f8\u7d9a\u653e\u68c4\u306f\u76f8\u7d9a\u4eba\u304c\u305d\u308c\u305e\u308c\u9078\u629e\u3067\u304d\u308b\u306e\u306b\u5bfe\u3057\u3001\u9650\u5b9a\u627f\u8a8d\u306f\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u653e\u68c4\u306b\u3064\u3044\u3066\u306f\u300c\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9593\u306e\u4f38\u9577\u306e\u7533\u3057\u7acb\u3066\u300d\u3092\u884c\u3048\u30703\u30ab\u6708\u5f8c\u3067\u3082\u653e\u68c4\u3067\u304d\u308b\u5834\u5408\u304c\u3042\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\/sozokuhoki-tetsuzuki\/\">\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u3068\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059<\/a>\u300d<\/div>\n<h2 class=\"mt30 f clearfix\">3.\u6e96\u78ba\u5b9a\u7533\u544a<\/h2>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3084\u5e74\u91d1\u53ce\u5165\u306e\u3042\u308b\u65b9\u304c\u4ea1\u304f\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u30014\u30ab\u6708\u4ee5\u5185\u306b\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\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\/quasi-final-return\">\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\u300c\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u78ba\u5b9a\u7533\u544a\u300d<\/a>\u300d<\/div>\n<h2 class=\"mt30\">4.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8<\/h2>\n<p>\u76f8\u7d9a\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\uff083,000\u4e07\u5186\uff0b600\u4e07\u5186\u00a0\u00d7\u00a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u3092\u8d85\u3048\u305f\u5834\u5408\u300110\u30ab\u6708\u4ee5\u5185\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u7b49\u306e\u9069\u7528\u5f8c\u306e\u91d1\u984d\u304c\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u7279\u4f8b\u9069\u7528\u524d\u306e\u91d1\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0a\u56de\u308c\u3070\u3001\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u69cb\u6210\u3059\u308b\u9810\u8caf\u91d1\u3001\u682a\u5f0f\u3001\u4e0d\u52d5\u7523\u3001\u81ea\u52d5\u8eca\u306a\u3069\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5206\u5272\u5354\u8b70\u304c\u78ba\u5b9a\u3057\u306a\u3044\u3068\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u304c\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u306b\u306f10\u30ab\u6708\u4ee5\u5185\u306b\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u540d\u7fa9\u5909\u66f4\u7b49\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002\u624b\u7d9a\u304d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol class=\"mt10\">\n<li><strong>\u9810\u8caf\u91d1<\/strong><br \/>\n\u53e3\u5ea7\u540d\u7fa9\u4eba\u306e\u6b7b\u4ea1\u304c\u78ba\u8a8d\u3055\u308c\u308b\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u53e3\u5ea7\u306e\u51cd\u7d50\u3092\u884c\u3046\uff08\u6c11\u6cd5\u6539\u6b63\u3067\u4ee4\u548c\u5143\u5e747\u6708\u304b\u3089\u4e00\u90e8\u304c\u5f15\u304d\u51fa\u3057\u53ef\u80fd\uff09\u3002\u305d\u3053\u3067\u3044\u3063\u305f\u3093\u306f\u76f8\u7d9a\u4eba\u306e\u5171\u6709\u8ca1\u7523\u306b\u306a\u308a\u3001\u306e\u3061\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306a\u3069\u3092\u3082\u3068\u306b\u76f8\u7d9a\u4eba\u304c\u6255\u3044\u623b\u3057\u3092\u8acb\u6c42\u3059\u308b\u3002<\/li>\n<li class=\"mt10\"><strong>\u682a\u5f0f<\/strong><br \/>\n\u9280\u884c\u9810\u91d1\u7b49\u3068\u540c\u3058\u3002\u76f8\u7d9a\u4eba\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306b\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u682a\u5f0f\u306e\u540d\u7fa9\u3092\uff08\u76f8\u7d9a\u4eba\u306b\uff09\u66f8\u304d\u63db\u3048\u308b\u3002<\/li>\n<li class=\"mt10\"><strong>\u4e0d\u52d5\u7523<\/strong><br \/>\n\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u3001\u73fe\u5728\u306e\u3068\u3053\u308d\u76f8\u7d9a\u767b\u8a18\uff08\u6240\u6709\u6a29\u79fb\u8ee2\uff09\u306f\u7f70\u5247\u3084\u671f\u9650\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u7fa9\u52d9\u884c\u70ba\u3067\u306f\u306a\u3044\u304c\u3001\u305d\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f\u3068\u5c06\u6765\u306e\u76f8\u7d9a\u3067\u624b\u7d9a\u304d\u304c\u7169\u96d1\u306b\u306a\u308b\u305f\u3081\u3001\u65e9\u3081\u306e\u624b\u7d9a\u304d\u304c\u671b\u307e\u3057\u3044\uff08\u6ce8\uff1a\u6c11\u6cd5\u30fb\u4e0d\u52d5\u7523\u767b\u8a18\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3044\u3001\u4ee4\u548c5\u5e74\u5ea6\u3088\u308a\u76f8\u7d9a\u767b\u8a18\u304c\u7fa9\u52d9\u5316\u3055\u308c\u308b\u898b\u901a\u3057\uff09\u3002\u63d0\u51fa\u5148\u306f\u6cd5\u52d9\u5c40\u3060\u304c\u3001\u7533\u8acb\u306f\u5c02\u9580\u7684\u306a\u306e\u3067\u53f8\u6cd5\u66f8\u58eb\u306b\u59d4\u4efb\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u3002<\/li>\n<li class=\"mt10\"><strong>\u81ea\u52d5\u8eca<\/strong><br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306a\u3069\u306b\u3088\u3063\u3066\u76f8\u7d9a\u304c\u6c7a\u307e\u308c\u3070\u3001\u904b\u8f38\u652f\u5c40\u3067\u8eca\u306e\u79fb\u8ee2\u767b\u9332\u3092\u884c\u3046\u3002\u884c\u653f\u66f8\u58eb\u306b\u767b\u9332\u3092\u59d4\u4efb\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/li>\n<\/ol>\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\/shokibo-takuchi\/\">\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u984d\u304c\u5b89\u304f\u306a\u308b\uff1f\uff5e\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u57fa\u790e\u7de8<\/a>\u300d\u3001<br \/>\n\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/\/isanbunkatsu-kigen\/\">\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u7d42\u308f\u3089\u306a\u3044\uff5e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u304d\uff5e<\/a>\u300d\u3001<br \/>\n\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokutoki\/\">\u76f8\u7d9a\u767b\u8a18\u3001\u653e\u7f6e\u3092\u305b\u305a\u306b\u884c\u3044\u307e\u3057\u3087\u3046<\/a>\u300d<\/div>\n<h2 class=\"mt30\">5.\u8acb\u6c42\u3059\u308c\u3070\u3082\u3089\u3048\u308b\u304a\u91d1<\/h2>\n<p>\u6b7b\u4ea1\u5f8c\u306b\u624b\u7d9a\u304d\u3092\u3059\u308c\u3070\u3082\u3089\u3048\u308b\u304a\u91d1\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8acb\u6c42\u6a29\u306b\u306f\u6642\u52b9\u304c\u3042\u308a\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"mt15\">\n<li><strong>\u846c\u796d\u8cbb\u30fb\u57cb\u846c\u6599<\/strong><br \/>\n\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u52a0\u5165\u8005\u304c\u4ea1\u304f\u306a\u308a\u3001\u846c\u5f0f\u3092\u3057\u305f\u5834\u5408\u3001\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u91d1\u984d\u306f\u7570\u306a\u308b\u304c\u846c\u796d\u8cbb\u3068\u3057\u30661\uff5e7\u4e07\u5186\u304c\u652f\u7d66\u3055\u308c\u308b\u3002\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u305f\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u57cb\u846c\u6599\u3068\u3057\u3066\u4e00\u5f8b5\u4e07\u5186\u304c\u652f\u7d66\u3055\u308c\u308b\u3002\u6642\u52b9\u306f2\u5e74\u4ee5\u5185\u3002<\/li>\n<li class=\"mt10\"><strong>\u9ad8\u984d\u7642\u990a\u8cbb<\/strong><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u57fa\u6e96\u306b\u3088\u3063\u3066\u6255\u3044\u623b\u3057\u3092\u53d7\u3051\u3089\u308c\u308b\u3002\u4ecb\u8b77\u4fdd\u967a\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3001\u6642\u52b9\u306f2\u5e74\u4ee5\u5185\u3002<\/li>\n<li class=\"mt10\"><strong>\u751f\u547d\u4fdd\u967a\u91d1<\/strong><br \/>\n\u751f\u547d\u4fdd\u967a\u91d1\u8acb\u6c42\u6a29\u306e\u6642\u52b9\u306f3\u5e74\u4ee5\u5185\u3002\u751f\u547d\u4fdd\u967a\u91d1\u306f\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3067\u3001\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u4ee5\u5185\u306a\u3089\u975e\u8ab2\u7a0e\u3002<\/li>\n<li class=\"mt10\"><strong>\u672a\u652f\u7d66\u5e74\u91d1<\/strong><br \/>\n\u6b7b\u4ea1\u6642\u306b\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u5e74\u91d1\uff08\u5e74\u91d1\u306f2\u30ab\u6708\u5206\u3092\u5076\u6570\u6708\u306b\u5f8c\u6255\u3044\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6b7b\u4ea1\u3057\u305f\u6708\u306e\u5206\u307e\u3067\u652f\u7d66\u3055\u308c\u308b\u305f\u3081\uff09\u3092\u53d7\u3051\u53d6\u308c\u308b\u3002\u6642\u52b9\u306f5\u5e74\u4ee5\u5185\u3002\u76f8\u7d9a\u4eba\u306e\u4e00\u6642\u6240\u5f97\u306b\u306a\u308b\u3002<\/li>\n<li class=\"mt10\"><strong>\u907a\u65cf\u539a\u751f\u5e74\u91d1<\/strong><br \/>\n\u539a\u751f\u5e74\u91d1\u306e\u52a0\u5165\u671f\u9593\u304c25\u5e74\u4ee5\u4e0a\u306e\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u907a\u65cf\u57fa\u790e\u5e74\u91d1\u306b\u52a0\u3048\u3066\u907a\u65cf\u539a\u751f\u5e74\u91d1\u304c\u53d7\u3051\u53d6\u308c\u308b\u3002\u6642\u52b9\u306f5\u5e74\u4ee5\u5185\u3002\u907a\u65cf\u5e74\u91d1\u306f\u975e\u8ab2\u7a0e\u3002<\/li>\n<\/ol>\n<h2 class=\"mt30\">6.\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\/kaishi-tetsuduki1.png\" alt=\"\u3054\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306e\u624b\u7d9a\u304d\" width=\"258\" height=\"auto\" class=\"wp-image-2700 alignleft\" style=\"letter-spacing: 0.1em;\" \/>\u3054\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306e\u624b\u7d9a\u304d\u306f\u7169\u96d1\u3067\u3001\u76f8\u5f53\u671f\u9593\u3092\u8981\u3057\u307e\u3059\u3002<br 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