{"id":1335,"date":"2022-12-30T00:00:00","date_gmt":"2022-12-29T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e3%80%8c%e7%89%b9%e5%88%a5%e5%8f%97%e7%9b%8a%e3%80%8d%e3%80%8c%e5%af%84%e4%b8%8e%e5%88%86%e3%80%8d%e3%81%ab%e7%9b%b8%e7%b6%9a%e9%96%8b%e5%a7%8b%e5%be%8c10%e5%b9%b4%e3%81%be%e3%81%a7%e3%81%ae%e6%9c%9f"},"modified":"2025-04-03T13:08:22","modified_gmt":"2025-04-03T04:08:22","slug":"tokubetsujueki-kigen","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tokubetsujueki-kigen","title":{"rendered":"\u300c\u7279\u5225\u53d7\u76ca\u300d\u300c\u5bc4\u4e0e\u5206\u300d\u306b\u76f8\u7d9a\u958b\u59cb\u5f8c10\u5e74\u307e\u3067\u306e\u671f\u9650\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f"},"content":{"rendered":"<p>2021\u5e74\uff08\u4ee4\u548c2\u5e74\uff094\u6708\u306e\u6c11\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u65e9\u671f\u306e\u907a\u7523\u5206\u5272\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3044\u304f\u3064\u304b\u306e\u5236\u5ea6\u306b\u671f\u9593\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<br 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class=\"f-green\">\u4e0d\u516c\u5e73\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u3001\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u6e1b\u984d\u3059\u308b\u5236\u5ea6<\/span>\u3067\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\/tokubetsujueki-kigen-fig2.png\" alt=\"\u7279\u5225\u53d7\u76ca\u3092\u4e3b\u5f35\u3067\u304d\u308b\u4f8b\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt40\">3.\u5bc4\u4e0e\u5206\u3068\u306f\u3069\u3093\u306a\u3082\u306e\uff1f<\/h2>\n<p>\u5bc4\u4e0e\u5206\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306e\u5f62\u6210\u306b\u8ca2\u732e\u3092\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u5897\u984d\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u624b\u4f1d\u3063\u305f\u308a\u3001\u8cc7\u91d1\u3092\u63f4\u52a9\u3057\u305f\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u3092\u3057\u305f\u308a\u3001\u751f\u6d3b\u8cbb\u3092\u6e21\u3057\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u304c\u300c\u8ca1\u7523\u306e\u5f62\u6210\u306b\u8ca2\u732e\u3092\u3057\u305f\u300d\u3053\u3068\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br 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src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/03\/tokubetsujueki-kigen-fig3.png\" alt=\"\u7279\u5225\u53d7\u76ca\u3092\u4e3b\u5f35\u3067\u304d\u308b\u4f8b\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u7279\u5225\u53d7\u76ca\u3068\u5bc4\u4e0e\u5206\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u3067\u3001\u516c\u5e73\u306a\u907a\u7523\u5206\u5272\u304c\u884c\u306a\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">4.\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u306f\u7279\u5225\u53d7\u76ca\u3082\u5bc4\u4e0e\u5206\u3082\u4e3b\u5f35\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/h2>\n<p>2023\u5e744\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u6c11\u6cd5\u6539\u6b63\u3067\u8a2d\u3051\u3089\u308c\u305f\u671f\u9650\u306b\u3088\u3063\u3066\u3001<span 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class=\"mt30\">5.\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u7279\u5225\u53d7\u76ca\u3068\u5bc4\u4e0e\u5206\u3092\u4e3b\u5f35\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/h2>\n<p>\u3082\u3057\u3082<span class=\"f-green\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u304c\u3042\u308c\u3070<\/span>\u300110\u5e74\u7d4c\u904e\u5f8c\u3067\u3082\u7279\u5225\u53d7\u76ca\u3084\u5bc4\u4e0e\u5206\u3092\u8003\u616e\u3057\u305f\u907a\u7523\u5206\u5272\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u3092\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u907a\u7523\u5206\u5272\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7279\u5225\u53d7\u76ca\u3084\u5bc4\u4e0e\u5206\u3092\u4e3b\u5f35\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\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_07_12\/index.html\" target=\"_blank\" rel=\"nofollow noopener\">\u907a\u7523\u5206\u5272\u8abf\u505c<\/a>\u300d<\/div>\n<h2 class=\"mt30\">6.\u6a29\u5229\u306e\u4e3b\u5f35\u304c\u3067\u304d\u308b\u671f\u9593\u306e\u7336\u4e88\u304c\u3042\u308b<\/h2>\n<p>\u307e\u305f\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u7279\u5225\u53d7\u76ca\u3068\u5bc4\u4e0e\u5206\u3092\u4e3b\u5f35\u3059\u308b\u5834\u5408\u306b\u3001<span 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