{"id":1339,"date":"2022-12-31T00:00:00","date_gmt":"2022-12-30T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e9%81%ba%e7%94%a3%e5%88%86%e5%89%b2%e5%8d%94%e8%ad%b0%e4%b8%ad%e3%81%ab%e7%9b%b8%e7%b6%9a%e4%ba%ba%e3%81%ae1%e4%ba%ba%e3%81%8c%e4%ba%a1%e3%81%8f%e3%81%aa%e3%81%a3%e3%81%9f%e3%82%89%e5%8d%94%e8%ad%b0"},"modified":"2025-04-03T13:08:19","modified_gmt":"2025-04-03T04:08:19","slug":"suji-sozoku","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/suji-sozoku","title":{"rendered":"\u907a\u7523\u5206\u5272\u5354\u8b70\u4e2d\u306b\u76f8\u7d9a\u4eba\u306e1\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3089\u5354\u8b70\u306f\u3069\u3046\u7d9a\u3051\u308b\uff1f"},"content":{"rendered":"<p>\u907a\u8a00\u66f8\u304c\u306a\u3044\u76f8\u7d9a\u306e\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u8a71\u3057\u5408\u3044\u3092\u3057\u3066\u8ca1\u7523\u306e\u5206\u3051\u65b9\u3092\u6c7a\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a71\u3057\u5408\u3044\u306e\u9014\u4e2d\u3067\u76f8\u7d9a\u4eba\u306e1\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u4ee3\u7406\u4eba\u3068\u306a\u308b\u65b9\u304c\u52a0\u308f\u308a\u3001\u6539\u3081\u3066\u5354\u8b70\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u4e2d\u306b\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p 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class=\"mt30\">1-2.\u4f8b2\uff1a\u7236\u3068\u5b50\u304c\u76f8\u6b21\u3044\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/h3>\n<p>\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u305d\u306e\u534a\u5e74\u5f8c\u306b\u9577\u7537\uff21\u304c\u4ea1\u304f\u306a\u3063\u305f\u30b1\u30fc\u30b9\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7236\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u308b\u524d\u306b\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u9577\u7537\uff21\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u9577\u7537\uff21\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\uff23\u304c\u9577\u7537\uff21\u306e\u4ee3\u7406\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7236\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u6bcd\u3001\u6b21\u7537\uff22\u3068\u9577\u7537\uff21\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\uff23\u306e3\u4eba\u3067\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span class=\"f-green\">\u5b6b\uff23\u306f\u9577\u7537\uff21\u306e\u7533\u544a\u7fa9\u52d9\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u307e\u3059<\/span>\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u984d\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u5b6b\uff23\u304c\u9577\u7537\uff21\u306b\u4ee3\u308f\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\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\/05\/suji-sozoku-fig3.png\" alt=\"\u4f8b2\uff1a\u7236\u3068\u5b50\u304c\u76f8\u6b21\u3044\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\" width=\"50%\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt40\">2.\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408<\/h2>\n<p>\u76f8\u6b21\u3044\u3067\u76f8\u7d9a\u304c\u8d77\u3053\u3063\u305f\u6df7\u4e71\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u7d42\u3048\u308b\u4e8b\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u76f8\u7d9a\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u3044\u3063\u305f\u3093\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u884c\u3044\u3001\u305d\u306e\u5f8c\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3063\u305f\u5f8c\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u306a\u304a\u3057\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\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\/shinkoku-kigen\/\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u00a0\uff5e\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u306e\uff1f\uff5e<\/a>\u300d<\/div>\n<h2 class=\"mt40\">3.\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7d42\u3048\u306610\u5e74\u4ee5\u5185\u306b\u6b21\u306e\u76f8\u7d9a\u304c\u8d77\u3053\u3063\u305f\u5834\u5408\u306f\u300c\u76f8\u6b21\u76f8\u7d9a\u300d\u306b\u3042\u305f\u308b<\/h2>\n<p>\u76f8\u6b21\u3044\u3067\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3001\u3088\u304f\u4f3c\u305f\u540d\u524d\u306e\u300c<span class=\"f-green\">\u76f8\u6b21\u76f8\u7d9a<\/span>\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u6b21\u76f8\u7d9a\u3068\u306f\u30011\u4eba\u76ee\u306e\u76f8\u7d9a\u304c\u8d77\u3053\u3063\u3066\u304b\u308910\u5e74\u4ee5\u5185\u306b2\u4eba\u76ee\u306e\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u30702\u4eba\u76ee\u306e\u76f8\u7d9a\u7a0e\u306e\u6e1b\u984d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u6570\u6b21\u76f8\u7d9a\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u624b\u7d9a\u304d\u3092\u7d42\u3048\u308b\u524d\u306b\u6b21\u306e\u76f8\u7d9a\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u304c\u3001\u76f8\u6b21\u76f8\u7d9a\u306f<span 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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/soji-sozoku\/\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u00a0\uff5e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u6368\u3066\u305a\u306b\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\uff5e<\/a>\u300d<\/div>\n<h2 class=\"mt40\">4.\u304a\u308f\u308a\u306b<\/h2>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u306e\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u305b\u305a\u3001\u307e\u305f\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u984d\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u3054\u7d39\u4ecb\u3057\u305f\u300c\u6570\u6b21\u76f8\u7d9a\u300d\u306e\u5834\u5408\u3001\u901a\u5e38\u306e\u76f8\u7d9a\u3088\u308a\u3082\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u8907\u96d1\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 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