{"id":1337,"date":"2022-12-31T00:00:00","date_gmt":"2022-12-30T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e5%9c%9f%e5%9c%b0%e3%81%ae%e7%b8%84%e4%bc%b8%e3%81%b3%e3%81%a8%e3%81%af%ef%bc%9f-%ef%bd%9e%e3%81%9d%e3%81%ae%e5%9c%9f%e5%9c%b0%e3%80%81%e7%99%bb%e8%a8%98%e7%b0%bf%e4%b8%8a%e3%81%ae%e9%9d%a2"},"modified":"2025-04-03T13:08:18","modified_gmt":"2025-04-03T04:08:18","slug":"tochi-nawanobi","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tochi-nawanobi","title":{"rendered":"\u571f\u5730\u306e\u7e04\u4f38\u3073\u3068\u306f\uff1f&nbsp;\uff5e\u305d\u306e\u571f\u5730\u3001\u767b\u8a18\u7c3f\u4e0a\u306e\u9762\u7a4d\u3088\u308a\u5e83\u3044\u304b\u3082"},"content":{"rendered":"<p>\u5148\u7956\u4ee3\u3005\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3084\u5730\u65b9\u306e\u5c71\u6797\u306a\u3069\u304c\u3001\u767b\u8a18\u7c3f\u4e0a\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u9762\u7a4d\u3068\u5b9f\u969b\u306e\u9762\u7a4d\u3068\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3092\u5c02\u9580\u7528\u8a9e\u3067\u7e04\u4f38\u3073\uff08\u7e04\u7e2e\u307f\uff09\u3068\u8a00\u3044\u307e\u3059\u3002<br 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class=\"mt30\">1.\u7e04\u4f38\u3073\u30fb\u7e04\u7e2e\u307f\u304c\u8d77\u304d\u308b\u80cc\u666f<\/h2>\n<p>\u307e\u305a\u306f\u571f\u5730\u306e\u7e04\u4f38\u3073\uff08\u7e04\u7e2e\u307f\uff09\u304c\u3069\u3046\u3057\u3066\u767a\u751f\u3059\u308b\u306e\u304b\u3092\u7c21\u5358\u306b\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u516c\u7684\u6a5f\u95a2\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b\u767b\u8a18\u7c3f\u8b04\u672c\u306e\u9762\u7a4d\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u306f\u305a\u306f\u306a\u3044\u3058\u3083\u306a\u3044\u304b\u300d\u3068\u601d\u308f\u308c\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br 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class=\"f-green\">\u5b9f\u969b\u306e\u9762\u7a4d\u3088\u308a\u3082\u5927\u304d\u304f\u898b\u305b\u305f\u308a<\/span>\u3057\u305f\u3068\u3082\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3057\u305f\u6b74\u53f2\u304c\u3001\u73fe\u5728\u307e\u3067\u7e04\u4f38\u3073\uff08\u7e04\u7e2e\u307f\uff09\u3068\u3044\u3046\u5f62\u3067\u6b8b\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u662d\u548c26\uff081951\uff09\u5e74\u304b\u3089\u5e02\u753a\u6751\u304c\u4e3b\u4f53\u3068\u306a\u3063\u3066\u5730\u7c4d\u8abf\u67fb\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3001\u8abf\u67fb\u958b\u59cb\u304b\u308960\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5168\u56fd\u3067\u306e\u9032\u6357\u7387\u304c52\uff05\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003<\/span>\u3010\u56fd\u571f\u4ea4\u901a\u7701\u3011\u300c<a href=\"http:\/\/www.chiseki.go.jp\/index.html\" target=\"_blank\" rel=\"nofollow noopener\">\u5730\u7c4d\u8abf\u67fb Web\u30b5\u30a4\u30c8<\/a>\u300d<\/div>\n<h2 class=\"mt40\">2.\u7e04\u4f38\u3073\u3057\u3066\u3044\u308b\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u3068\u304d\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3069\u3046\u306a\u308b\u306e\uff1f<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u4e0a\u3001\u571f\u5730\u306e\u8a55\u4fa1\u3092\u3059\u308b\u969b\u306b\u91cd\u8981\u3068\u306a\u308b\u571f\u5730\u306e\u9762\u7a4d\u306b\u3064\u3044\u3066\u306f\u3001\u767b\u8a18\u7c3f\u4e0a\u306e\u9762\u7a4d\u3067\u306f\u306a\u304f<span class=\"f-green\">\u5b9f\u969b\u306e\u9762\u7a4d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b<\/span>\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"mt30\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5fc5\u305a\u6e2c\u91cf\u3092\u3059\u308b\u306e\uff1f<\/h3>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3046\u3048\u3067\u5fc5\u305a\u6e2c\u91cf\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306b\u3088\u308c\u3070\u3001<span class=\"f-green\">\u5b9f\u6e2c\u306f\u4e00\u5b9a\u306e\u5834\u5408\u306b\u884c\u3046<\/span>\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3067\u306f\u3001\u7279\u306b\u7e04\u4f38\u3073\u304c\u591a\u3044\u5c71\u6797\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5b9f\u969b\u5730\u7a4d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul class=\"mt20 mb10\">\n<li>\u7acb\u6728\u306b\u95a2\u3059\u308b\u5b9f\u5730\u8abf\u67fb\u306e\u5b9f\u65bd<\/li>\n<li>\u822a\u7a7a\u5199\u771f\u306b\u3088\u308b\u5730\u7a4d\u306e\u6e2c\u5b9a<\/li>\n<li>\u305d\u306e\u5730\u57df\u306b\u304a\u3051\u308b\u5e73\u5747\u7684\u306a\u7e04\u5ef6\u5272\u5408\u306e\u9069\u7528<\/li>\n<\/ul>\n<p>\u2026\u2026\u306a\u3069<\/p>\n<p>\u3053\u308c\u3089\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3082\u628a\u63e1\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u3067\u3001\u5e02\u753a\u6751\u3067\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\u306b\u8a18\u3055\u308c\u305f\u5730\u7a4d\uff08\u53f0\u5e33\u5730\u7a4d\uff09\u306b\u57fa\u3065\u3044\u305f\u5834\u5408\u306b\u3001\u4ed6\u306e\u571f\u5730\u3068\u306e\u8a55\u4fa1\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8457\u3057\u304f\u5931\u306a\u3046\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u6e2c\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"cf\"><span class=\"column-cf\">\u53c2\u8003<\/span>\u3010\u56fd\u7a0e\u5e81\u3011\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/01\/05.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u300c\u5b9f\u969b\u306e\u5730\u7a4d\u300d\u306b\u3088\u308b\u3053\u3068\u306e\u610f\u7fa9<\/a>\u300d<\/div>\n<h2 class=\"mt40\">3.\u7533\u544a\u524d\u306b\u4e8b\u524d\u306e\u6e2c\u91cf\u3092\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u30b1\u30fc\u30b9<\/h2>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/04\/tochi-nawanobi-fig2.jpg\" alt=\"\u6e2c\u91cf\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p>\u524d\u9805\u3068\u306f\u9006\u306b\u3001\u7533\u544a\u524d\u306b\u4e8b\u524d\u306e\u6e2c\u91cf\u3092\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u3057\u305f\u5f8c\u3059\u3050\u306b\u58f2\u5374\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u5374\u6642\u306b\u6e2c\u91cf\u3092\u3057\u307e\u3059\u306e\u3067\u5b9f\u969b\u306e\u9762\u7a4d\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3059\u3002<br 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