{"id":1329,"date":"2022-12-30T00:00:00","date_gmt":"2022-12-29T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e6%ad%bb%e4%ba%a1%e6%97%a5%e3%81%8c%e3%82%8f%e3%81%8b%e3%82%89%e3%81%aa%e3%81%84%e5%a0%b4%e5%90%88%e3%81%ae%e3%80%8c%e7%9b%b8%e7%b6%9a%e3%81%ae%e9%96%8b%e5%a7%8b%e3%81%8c%e3%81%82%e3%81%a3%e3%81%9f"},"modified":"2025-04-03T13:08:20","modified_gmt":"2025-04-03T04:08:20","slug":"shibobi-fumei","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shibobi-fumei","title":{"rendered":"\u6b7b\u4ea1\u65e5\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306e\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u300d\u306f\u3044\u3064\uff1f"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u671f\u9650\u304c\u3042\u308a\u3001<span 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class=\"f-green\">\u6b7b\u4ea1\u5730\u306e\u5e02\u753a\u6751\u9577\u3078\u6b7b\u4ea1\u306e\u5831\u544a\u3092\u884c\u3063\u305f\u3053\u3068\u3092\u76f8\u7d9a\u4eba\u304c\u77e5\u3063\u305f\u65e5<\/span>\u3068\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\/02\/shibobi-fumei-fig2.png\" alt=\"\u8a8d\u5b9a\u6b7b\u4ea1\u306e\u5834\u5408\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt30\">3.\u5b64\u72ec\u6b7b\u306e\u5834\u5408<\/h2>\n<p>\u4e00\u4eba\u66ae\u3089\u3057\u3092\u3057\u3066\u3044\u305f\u65b9\u304c\u8ab0\u306b\u3082\u770b\u53d6\u3089\u308c\u305a\u306b\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u767a\u898b\u304c\u9045\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3061\u3089\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001<span 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aligncenter\" \/><\/div>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/02\/shibobi-fumei-fig4.png\" alt=\"\u5b64\u72ec\u6b7b\u306e\u5834\u54082\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt30\">4.\u666e\u901a\u5931\u8e2a\u306e\u5834\u5408<\/h2>\n<p>\u666e\u901a\u5931\u8e2a\u306f\u3001\u884c\u65b9\u4e0d\u660e\u306b\u306a\u3063\u3066\u304b\u30897\u5e74\u9593\u305d\u306e\u751f\u6b7b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u3068\u304d\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u306b\u3088\u308a\u6b7b\u4ea1\u304c\u8a8d\u5b9a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306e\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u65e5\u300d\u3068\u306f\u3001<span 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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\/02\/shibobi-fumei-fig5.png\" alt=\"\u666e\u901a\u5931\u8e2a\u306e\u5834\u5408\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003<\/span>\u3010\u56fd\u7a0e\u5e81\u3011\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u7b2c27\u6761\u300a\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u300b\u95a2\u4fc2\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/04\/01.htm#a-27_4\" target=\"_blank\" rel=\"nofollow noopener\">\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u300d\u306e\u610f\u7fa9<\/a>\u300d<\/div>\n<h2 class=\"mt40\">5.\u7279\u5225\u5931\u8e2a\u306e\u5834\u5408<\/h2>\n<p>\u7279\u5225\u5931\u8e2a\u306f\u3001\u81ea\u7136\u707d\u5bb3\u306a\u3069\u306e\u5371\u96e3\u306b\u3088\u308a\u884c\u65b9\u4e0d\u660e\u3068\u306a\u3063\u305f\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u707d\u5bb3\u306a\u3069\u306b\u3088\u308b\u5371\u96e3\u304c\u53bb\u3063\u3066\u304b\u30891\u5e74\u9593\u751f\u6b7b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u3068\u304d\u306b\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u306b\u3088\u308a\u6b7b\u4ea1\u304c\u8a8d\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u65e5\u300d\u306f\u3001<span 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