{"id":1336,"date":"2022-12-30T00:00:00","date_gmt":"2022-12-29T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e8%80%81%e4%ba%ba%e3%83%9b%e3%83%bc%e3%83%a0%e3%81%ab%e5%85%a5%e6%89%80%e3%81%97%e3%81%a6%e3%81%84%e3%81%9f%e5%a0%b4%e5%90%88%e3%81%a7%e3%82%82%e5%b0%8f%e8%a6%8f%e6%a8%a1%e5%ae%85%e5%9c%b0%e7%ad%89"},"modified":"2025-04-03T13:08:22","modified_gmt":"2025-04-03T04:08:22","slug":"shokibotakuchi-rojinhome","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shokibotakuchi-rojinhome","title":{"rendered":"\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b4\u3064\u306e\u4f8b"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306b\u304a\u3044\u3066\u8ca1\u7523\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3002<br 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class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kansai\/#kyoto\">\u4eac\u90fd\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u307e\u305a\u306f\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff09\u300d\u3092\u304a\u3055\u3089\u3044<\/h2>\n<p>\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\uff08\u4ee5\u4e0b\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u8a00\u3044\u307e\u3059\uff09\u306e\u81ea\u5b85\u306e\u571f\u5730\u306f\u3001\u76f8\u7d9a\u3055\u308c\u308b\u65b9\u306b\u3068\u3063\u3066\u3082\u751f\u6d3b\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u8ca1\u7523\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f4f\u5c45\u3092\u5931\u308f\u306a\u3044\u3088\u3046\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001<span class=\"f-green\">\u81ea\u5b85\u306e\u571f\u5730330m<sup>2<\/sup>\u307e\u3067\u306e\u8a55\u4fa1\u984d\u309280\uff05\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002<\/p>\n<h3 class=\"mt20\">1-1.\u6761\u4ef6<\/h3>\n<p>\u305d\u306e\uff11\u306b\u52a0\u3048\u3066\u3001\u305d\u306e\uff12\u306e\u2460\uff5e\u2462\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul class=\"mt20 mb30\">\n<li>\u305d\u306e\uff11\uff1a<br \/>\n\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306b\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u4f4f\u3093\u3067\u3044\u305f\u3053\u3068<\/li>\n<li>\u305d\u306e\uff12\uff1a<br \/>\n\u2460\u914d\u5076\u8005\u304c\u53d6\u5f97\u3057\u305f\u3053\u3068<br \/>\n\u2461\u88ab\u76f8\u7d9a\u4eba\u3068\u540c\u5c45\u306e\u89aa\u65cf\u304c\u53d6\u5f97\u3057\u3001\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068<br \/>\n\u2462\u88ab\u76f8\u7d9a\u4eba\u3068\u5225\u5c45\u306e\u89aa\u65cf\u3067 \u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u3042\u3066\u306f\u307e\u308b\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u3053\u3068<\/p>\n<ul class=\"ml10\">\n<li>\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306b\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u3068\u540c\u5c45\u3057\u3066\u3044\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u305d\u306e\u5b85\u5730\u3092\u76f8\u7d9a\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u76f8\u7d9a\u306e\u958b\u59cb3\u5e74\u524d\u307e\u3067\u306b\u300c\u81ea\u5df1\u307e\u305f\u306f\u81ea\u5df1\u306e\u914d\u5076\u8005\u300d\u300c\u81ea\u5df1\u306e3\u89aa\u7b49\u5185\u89aa\u65cf\u300d\u300c\u7279\u5225\u306a\u95a2\u4fc2\u306b\u3042\u308b\u6cd5\u4eba\u300d\u304c\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u306b\u4f4f\u3093\u3060\u3053\u3068\u304c\u306a\u3044\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u304a\u3044\u3066\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5bb6\u5c4b\u3092\u904e\u53bb\u306b\u6240\u6709\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u305d\u306e\u76f8\u7d9a\u3057\u305f\u5b85\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u2462\u306e\u6761\u4ef6\u306b\u3042\u3066\u306f\u307e\u308b\u65b9\u3092\u3001\u7a0e\u7406\u58eb\u696d\u754c\u3067\u306f\u300c\u5bb6\u306a\u304d\u5b50\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<br \/>\n\u904e\u53bb\u306e\u76f8\u7d9a\u7a0e\u30b3\u30e9\u30e0\u3067\u306f\u3001\u5bb6\u306a\u304d\u5b50\u306b\u3042\u305f\u308b\u65b9\u304c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f7f\u7528\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\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\/ienakiko\/\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u3068\u306f\uff1f\u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b<\/a>\u300d<\/div>\n<h3 class=\"mt20\">1-2.\u8a08\u7b97\u4f8b<\/h3>\n<p>\u76f8\u7d9a\u4eba\uff1a\u5b50\uff11\u4eba<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u306e\u571f\u5730\u3000\u8a55\u4fa1\u984d\uff1a1\u5104\u5186<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u306e\u5efa\u7269\u3000\u8a55\u4fa1\u984d\uff1a1\u5343\u4e07\u5186<br \/>\n\u81ea\u5b85\u306e\u571f\u5730\u9762\u7a4d\uff1a300m<sup>2<\/sup><\/p>\n<table class=\"c-table is-center\">\n<tbody>\n<tr>\n<th style=\"text-align: center; vertical-align: middle;\">\u9805\u76ee<\/th>\n<th style=\"text-align: center; vertical-align: middle;\">\u7279\u4f8b\u306e\u9069\u7528\u306a\u3057<\/th>\n<th style=\"text-align: center; vertical-align: middle;\">\u7279\u4f8b\u306e\u9069\u7528\u3042\u308a<\/th>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u8ca1\u7523\u8a55\u4fa1\u984d<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">110,000,000<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">110,000,000<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u6e1b\u984d<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">0<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">\u25b2\u00a080,000,000<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u57fa\u790e\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">\u25b2\u00a036,000,000<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">\u25b2\u00a036,000,000<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u8ab2\u7a0e\u4fa1\u683c<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">74,000,000<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;\">\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">15,200,000<\/td>\n<td style=\"text-align: right; vertical-align: middle;\">0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a08\u7b97\u4f8b\u306e\u3088\u3046\u306b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3068\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u6700\u592780\uff05\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<br \/>\n\u6761\u4ef6\u306b\u3042\u3066\u306f\u307e\u308b\u306a\u3089\u3001\u4f7f\u308f\u306a\u3044\u3068\u640d\u3067\u3059\u306d\u3002<\/p>\n<p>\u3055\u3066\u3001\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u7279\u4f8b\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h2 class=\"mt30\">2.\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\uff1f<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3054\u7d39\u4ecb\u3057\u305f\u3068\u304a\u308a\u3001\u3053\u306e\u7279\u4f8b\u306f\u300c\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u4f4f\u3093\u3067\u3044\u305f\u3053\u3068\u300d\u304c\u6761\u4ef6\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3001\u8fd1\u5e74\u306f\u8001\u4eba\u30db\u30fc\u30e0\u3067\u6700\u671f\u3092\u8fce\u3048\u3089\u308c\u308b\u65b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3082\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u306e\u304b\u3069\u3046\u304b\u6c17\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u304a\u4f1d\u3048\u3059\u308b\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3055\u308c\u3066\u3044\u3066\u3082\u3001<span class=\"f-green\">\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u307e\u3059<\/span>\u3002\u305d\u308c\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u3044\u304f\u3064\u304b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"mt20\">2-1.\u88ab\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306e\u6761\u4ef6<\/h3>\n<ul class=\"mt20 mb30\">\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u8981\u4ecb\u8b77\u8a8d\u5b9a\u307e\u305f\u306f\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u798f\u7949\u6cd5\u7b49\u306b\u898f\u5b9a\u3059\u308b\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u3053\u3068<\/li>\n<\/ul>\n<h3 class=\"mt20\">2-2.\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306e\u81ea\u5b85\u306e\u5229\u7528\u72b6\u6cc1<\/h3>\n<h4 class=\"mt10\">2-2-1.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u5834\u54084\u4f8b<\/h4>\n<p>\u2460\u5f93\u524d\u3001\u81ea\u5b85\u306b\u592b\u5a66\u3067\u5c45\u4f4f\u3057\u3066\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3002\u914d\u5076\u8005\u306f\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3002<br \/>\n\u914d\u5076\u8005\u304c\u4f4f\u5c45\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\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\/04\/shokibotakuchi-rojinhome-fig2.png\" alt=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u5834\u5408-1\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\u2461\u8001\u4eba\u30db\u30fc\u30e0\u306b\u592b\u5a66\u3067\u5165\u6240\u5f8c\u3001\u81ea\u5b85\u304c\u7a7a\u304d\u5bb6\u3068\u306a\u3063\u305f\u3002<br \/>\n\u914d\u5076\u8005\u304c\u7a7a\u304d\u5bb6\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\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\/04\/shokibotakuchi-rojinhome-fig3.png\" alt=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u5834\u5408-2\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\u2462\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u5f8c\u3001\u540c\u5c45\u3057\u3066\u3044\u305f\u89aa\u65cf\u304c\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3002<br \/>\n\u540c\u5c45\u89aa\u65cf\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\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\/04\/shokibotakuchi-rojinhome-fig4.png\" alt=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u5834\u5408-3\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\u2463\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u5f8c\u3001\u81ea\u5b85\u304c\u7a7a\u304d\u5bb6\u3068\u306a\u3063\u305f\u3002<br \/>\n\u5225\u5c45\u89aa\u65cf\u306e\u300c\u5bb6\u306a\u304d\u5b50\u300d\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\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\/04\/shokibotakuchi-rojinhome-fig5.png\" alt=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u5834\u5408-4\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h4 class=\"mt10\">2-2-2.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u3044\u4f8b<\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u5f8c\u3001\u751f\u8a08\u3092\u5225\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u304c\u65b0\u305f\u306b\u5c45\u4f4f\u3092\u958b\u59cb\u3057\u305f\u5834\u5408\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u4f7f\u3048\u307e\u305b\u3093\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\/04\/shokibotakuchi-rojinhome-fig6.png\" alt=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u5834\u5408-5\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h4 class=\"mt10\">2-2-3.\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u306f\u4f7f\u3048\u306a\u3044\u304c\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u3068\u3057\u3066\u4f7f\u3048\u308b\u4f8b<\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u5f8c\u3001\u81ea\u5b85\u3092\u8cc3\u8cb8\u3057\u305f\u5834\u5408\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u4f7f\u3048\u307e\u305b\u3093\u304c\u3001<span class=\"f-green\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u3068\u3057\u3066\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002<br \/>\n\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5834\u5408\u3001\u571f\u5730200m<sup>2<\/sup>\u307e\u3067\u306e\u8a55\u4fa1\u984d\u309250\uff05\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n<span class=\"f-green\">\u203b3\u5e74\u4ee5\u4e0a\u8cb8\u4ed8\u3051\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059<\/span>\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\/04\/shokibotakuchi-rojinhome-fig7.png\" alt=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u5834\u5408-6\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h4 class=\"mt10\">2-2-4.\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u7533\u544a\u66f8\u6dfb\u4ed8\u66f8\u985e<\/h4>\n<p>\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u9069\u7528\u306e\u6dfb\u4ed8\u66f8\u985e\u306b\u52a0\u3048\u3066\u3001\u6b21\u306e\u66f8\u985e\u3092\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"mt20 mb30\">\n<li>\u2460\u4ea1\u304f\u306a\u3089\u308c\u305f\u65e5\u4ee5\u5f8c\u306b\u4f5c\u6210\u3055\u308c\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057<\/li>\n<li>\u2461\u4ecb\u8b77\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8a3c\u306e\u5199\u3057\u3001\u969c\u5bb3\u798f\u7949\u30b5\u30fc\u30d3\u30b9\u53d7\u7d66\u8005\u8a3c\u306e\u5199\u3057\u306a\u3069\u3001\u8981\u4ecb\u8b77\u8a8d\u5b9a\u7b49\u3092\u53d7\u3051\u3066\u3044\u305f\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e<\/li>\n<li>\u2462\u65bd\u8a2d\u7b49\u306e\u5165\u6240\u5951\u7d04\u66f8\u306a\u3069\u3001\u540d\u79f0\u3001\u6240\u5728\u5730\u7b49\u306e\u65bd\u8a2d\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e<\/li>\n<\/ul>\n<h2 class=\"mt30\">3.\u75c5\u6c17\u6cbb\u7642\u306e\u305f\u3081\u306b\u5165\u9662\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u8001\u4eba\u30db\u30fc\u30e0\u3078\u306e\u5165\u6240\u3067\u306f\u306a\u304f\u3001\u75c5\u6c17\u6cbb\u7642\u306e\u305f\u3081\u306b\u5165\u9662\u3057\u3066\u81ea\u5b85\u304c\u7a7a\u304d\u5bb6\u306b\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u3053\u306e\u5834\u5408\u3082\u3001<span class=\"f-green\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u307e\u3059<\/span>\u3002<\/p>\n<p>\u5c45\u4f4f\u7528\u306e\u5b85\u5730\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u65e5\u5e38\u751f\u6d3b\u306e\u72b6\u6cc1\u306a\u3069\u3001<span class=\"f-green\">\u751f\u6d3b\u306e\u62e0\u70b9\u304c\u3069\u3053\u306b\u3042\u3063\u305f\u304b\u3067\u5224\u5b9a<\/span>\u3057\u307e\u3059\u3002<br \/>\n\u75c5\u6c17\u6cbb\u7642\u306e\u305f\u3081\u306e\u5165\u9662\u3067\u3042\u308c\u3070\u3001\u751f\u6d3b\u306e\u62e0\u70b9\u306f\u81ea\u5b85\u306b\u3042\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">4.\u304a\u308f\u308a\u306b<\/h2>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u65b9\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9\u3067\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u5834\u5408\u30fb\u4f7f\u3048\u306a\u3044\u5834\u5408\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001\u9069\u7528\u8981\u4ef6\u304c\u6bce\u5e74\u306e\u3088\u3046\u306b\u7d30\u304b\u304f\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3092\u8aad\u307f\u8aa4\u308b\u3068\u3001\u7a0e\u984d\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3054\u81ea\u5b85\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u4e0d\u5b89\u306e\u3042\u308b\u65b9\u3084\u3001\u3053\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u500b\u5225\u306e\u30b1\u30fc\u30b9\u3092\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u305f\u3044\u3068\u611f\u3058\u305f\u3089\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><span data-sheets-root=\"1\">\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3084\u5404\u7a2e\u63a7\u9664\u306e\u9069\u5426\u3092\u304f\u307e\u306a\u304f\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n\u3054\u76f8\u8ac7\u3092\u5e0c\u671b\u3055\u308c\u308b\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/contact\/\" rel=\"noopener\" target=\"_blank\">\u3054\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8<\/a>\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<br \/>\n\u65e5\u672c\u5168\u56fd\u306b\u4e8b\u52d9\u6240\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u5168\u56fd\u3069\u3053\u3067\u3082\u76f8\u7d9a\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u4e01\u5be7\u306b\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<br 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