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class=\"f-green\">\u7279\u5225\u7e01\u6545\u8005\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u5206\u4e0e\u306e\u7533\u3057\u51fa<\/span>\u300d\u3092\u884c\u3044\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304b\u3089\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u3066\u3001\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\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\/tokubetsu-enkosya-fig2.jpg\" alt=\"\u7279\u5225\u7e01\u6545\u8005\u304c\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u308b\u307e\u3067\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003<\/span>\u00a0\u88c1\u5224\u6240\u300c<a href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/kazi_06_16\/index.html\" target=\"_blank\" rel=\"nofollow noopener\">\u7279\u5225\u7e01\u6545\u8005\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u8ca1\u7523\u5206\u4e0e<\/a>\u300d<\/div>\n<h2 class=\"mt30\">3.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308b<\/h2>\n<p>\u7279\u5225\u7e01\u6545\u8005\u304c\u76f8\u7d9a\u8ca1\u7523\u6cd5\u4eba\u304b\u3089\u8ca1\u7523\u306e\u5206\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u305d\u306e\u8ca1\u7523\u306f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u300c\u907a\u8d08\u300d\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u306e\u3067\u57fa\u790e\u63a7\u9664\u306e3,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<br 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