{"id":1328,"date":"2022-12-29T00:00:00","date_gmt":"2022-12-28T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e3%81%ae%e3%80%8c%e3%81%93%e3%81%86%e3%81%97%e3%81%a6%e3%81%8a%e3%81%91%e3%81%b0%e3%82%88%e3%81%8b%e3%81%a3%e3%81%9f%e3%80%8d%ef%bd%9e%e9%81%ba%e8%a8%80%e7%b7%a8"},"modified":"2025-04-03T13:08:25","modified_gmt":"2025-04-03T04:08:25","slug":"koushiteokeba-yuigon","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/koushiteokeba-yuigon","title":{"rendered":"\u76f8\u7d9a\u306e\u300c\u3053\u3046\u3057\u3066\u304a\u3051\u3070\u3088\u304b\u3063\u305f\u300d\uff5e\u907a\u8a00\u7de8"},"content":{"rendered":"<p>\u8fd1\u5e74\u3001\u4e07\u304c\u4e00\u306e\u4e8b\u614b\u306b\u5099\u3048\u3066\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3044\u3046\u3054\u76f8\u8ac7\u3092\u591a\u304f\u3044\u305f\u3060\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u66f8\u304b\u306a\u3051\u308c\u3070\u3068\u601d\u3063\u3066\u3044\u3066\u3082\u30a4\u30e1\u30fc\u30b8\u304c\u6e67\u304b\u306a\u304b\u3063\u305f\u308a\u3001\u601d\u3063\u3066\u3044\u305f\u3088\u308a\u3082\u6574\u7406\u3059\u308b\u3079\u304d\u4e8b\u9805\u304c\u591a\u304f\u3001\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304b\u3063\u305f\u308a\u3068\u5b9f\u969b\u306b\u884c\u52d5\u306b\u79fb\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3067\u3044\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u30b3\u30e9\u30e0\u3067\u306f\u5b9f\u969b\u306e\u4e8b\u4f8b\u3092\u4ea4\u3048\u3066\u907a\u8a00\u4f5c\u6210\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p 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rel=\"nofollow noopener\">Q1.\u305d\u3082\u305d\u3082\u3001\u4f55\u306e\u305f\u3081\u306b\u907a\u8a00\u3092\u3059\u308b\u306e\u3067\u3059\u304b\uff1f<\/a>\u300d\u3088\u308a\u5f15\u7528<\/div>\n<p>\u6b8b\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u304c\u5186\u6ed1\u306b\u3001\u7c9b\u3005\u3068\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u3082\u3001\u8ab0\u306b\uff08\u304a\u5b6b\u69d8\u3078\u3001\u914d\u5076\u8005\u3078\u3001\u89aa\u621a\u3078\uff09\u3001\u4f55\u3092\uff08\u4e0d\u52d5\u7523\u3092\u3001\u91d1\u878d\u8cc7\u7523\u3092\u3001\u81ea\u793e\u682a\u3092\uff09\u3001\u3069\u306e\u3088\u3046\u306b\uff08\u3059\u3079\u3066\u914d\u5076\u8005\u306b\u3001\u304a\u5b50\u69d8\u5168\u54e1\u306b\u5747\u7b49\u306b\u3001\u306a\u3069\uff09\u907a\u3059\u306e\u304b\u3092\u907a\u8a00\u306b\u3088\u3063\u3066\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u95a2\u4fc2\u304c\u60aa\u304f\u8a71\u3057\u5408\u3044\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u3001\u907a\u8a00\u304c\u306a\u3044\u3068\u5f01\u8b77\u58eb\u306b\u3088\u308b\u4ef2\u88c1\u3084\u88c1\u5224\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">2.\u907a\u8a00\u304c\u3042\u3063\u3066\u3088\u304b\u3063\u305f\uff01\uff5e\u5b50\u4f9b\u304c\u3044\u306a\u3044\u592b\u5a66\u3067\u3001\u59bb\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/h2>\n<p>\u5b50\u4f9b\u304c\u3044\u306a\u3044\u3054\u592b\u5a66\u3067\u3001\u3054\u4e3b\u4eba\u304c\u5148\u306b\u4ea1\u304f\u306a\u308a\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<br \/>\n\u4e3b\u4eba\u306e\u4e21\u89aa\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u5144\u5f1f\u304c\u5065\u5728\u306e\u5834\u5408\u306b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u3042\u308c\u3070\u914d\u5076\u8005\u304c4\u5206\u306e3\u3001\u5144\u5f1f\u304c4\u5206\u306e1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u3068\u3054\u4e3b\u4eba\u306e\u5144\u5f1f\u3068\u306e\u95a2\u4fc2\u6027\u304c\u826f\u597d\u306a\u3089\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u5144\u5f1f\u306b\u76f8\u7d9a\u3055\u305b\u3066\u3082\u826f\u3044\u3068\u8003\u3048\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u4e00\u65b9\u3067\u3001\u9577\u5e74\u9023\u308c\u6dfb\u3063\u305f\u914d\u5076\u8005\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u3068\u8003\u3048\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u907a\u8a00\u304c\u3068\u3066\u3082\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3 class=\"mt20\">\u907a\u8a00\u304c\u3042\u3063\u305f\u3053\u3068\u3067\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u305f\u5b9f\u969b\u306e\u4f8b<\/h3>\n<p>\u300c\u5168\u8ca1\u7523\u3092\u914d\u5076\u8005\u306b\u300d\u3068\u8a18\u3055\u308c\u305f\u592b\u306e\u907a\u8a00\u66f8\u306b\u3082\u3068\u3065\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u59bb\u304c\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002<br 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\/>\n\u5f8c\u8ff0\u3059\u308b\u300c\u907a\u7559\u5206\u300d\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u304c\u5144\u5f1f\u306b\u306f\u7121\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u907a\u8a00\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u901a\u5e38\u901a\u308a\u3001\u914d\u5076\u8005\u3068\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u3068\u306e\u9593\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u8ca1\u7523\u306e\u5206\u3051\u65b9\u3092\u6c7a\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b50\u4f9b\u304c\u3044\u306a\u3044\u592b\u5a66\u3000\u88ab\u76f8\u7d9a\u4eba\u306b\u5144\u307e\u305f\u306f\u5f1f\u304c\u3044\u308b\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/p>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/koushiteokeba-yuigon-fig2.png\" alt=\"\u5b50\u4f9b\u304c\u3044\u306a\u3044\u592b\u5a66 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class=\"mt30\">3.\u907a\u8a00\u66f8\u3092\u4f5c\u3063\u3066\u304a\u3051\u3070\u3088\u304b\u3063\u305f\uff01\uff5e\u76f8\u7d9a\u4eba\u304c\u8a8d\u77e5\u75c7\u306e\u305f\u3081\u306b\u6210\u5e74\u5f8c\u898b\u4eba\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408<\/h2>\n<p>\u65e5\u672c\u3067\u306f1950\u5e74\u4ee3\u4ee5\u964d\u5e73\u5747\u5bff\u547d\u304c\u4e0a\u6607\u3057\u7d9a\u3051\u3066\u3044\u307e\u3059\u304c\u3001\u5e74\u9f62\u304c\u4e0a\u304c\u308b\u307b\u3069\u8a8d\u77e5\u75c7\u3078\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306a\u3069\u306e\u76f8\u7d9a\u4eba\u306e\u306a\u304b\u306b\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u3063\u305f\u308a\u3001\u7f79\u60a3\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u3092\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<br 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class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/koushiteokeba-yuigon-fig4.jpg\" alt=\"\u76f8\u7d9a\u4eba\u306e\u65b9\u306b\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u5834\u5408\u306f\u907a\u8a00\u306e\u4f5c\u6210\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">3-1.\u5f8c\u898b\u4eba\u3092\u7acb\u3066\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u306e\u5206\u5272\u304c\u5fc5\u9808<\/h3>\n<p>\u88ab\u5f8c\u898b\u4eba\u306e\u8ca1\u7523\u3084\u751f\u6d3b\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u306e\u5206\u5272\u304c\u539f\u5247\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 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