{"id":1348,"date":"2023-09-04T09:00:30","date_gmt":"2023-09-04T00:00:30","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1348"},"modified":"2025-06-18T10:11:22","modified_gmt":"2025-06-18T01:11:22","slug":"information-about-inheritance-tax-tax-office","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/information-about-inheritance-tax-tax-office","title":{"rendered":"\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\u300d\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u3044\u305f\u3089\u3059\u308b\u3053\u3068"},"content":{"rendered":"<p>\u4eca\u56de\u306f<strong><span style=\"color: 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class=\"attention a-1\">\n<p><strong>\u3010\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u308f\u304b\u308b\u3053\u3068\u3011<\/strong><\/p>\n<ul>\n<li>\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\u300d\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7b49\u306b\u3064\u3044\u3066\u306e\u5fa1\u6848\u5185\u300d\u306f\u3069\u3093\u306a\u4eba\u306b\u5c4a\u304f\u306e\u304b\u3002<\/li>\n<li>\u5c4a\u3044\u305f\u3089\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>1.\u7a0e\u52d9\u7f72\u304b\u3089\u304a\u77e5\u3089\u305b\u304c\u5c4a\u304f\u306e\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u4eba<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u4eba\u306b\u306f\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\u300d\u3092\u3001\u3088\u308a\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u4eba\u306b\u306f\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7b49\u306b\u3064\u3044\u3066\u306e\u5fa1\u6848\u5185\u300d\u304c\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/span><span style=\"color: #000000;\">\u9001\u3089\u308c\u3066\u304f\u308b\u6642\u671f\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u304b\u3089\u534a\u5e74\u307b\u3069\u7d4c\u3063\u305f\u3053\u308d\u3067\u3059\u3002<\/span><\/strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1693267582.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u5e02\u753a\u6751\u306b\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u305d\u306e\u30c7\u30fc\u30bf\u306f\u81ea\u52d5\u7684\u306b\u7a0e\u52d9\u7f72\u3078\u9001\u3089\u308c\u307e\u3059\u3002\uff08\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-inquiry-why\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\uff09\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u306f\u7d0d\u7a0e\u8005\u306e\u4e0d\u52d5\u7523\u60c5\u5831\u3084\u6240\u5f97\u60c5\u5831\u3092\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u751f\u524d\u306e\u6240\u5f97\u306b\u95a2\u3059\u308b\u60c5\u5831\uff1a\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u78ba\u5b9a\u7533\u544a\u66f8\u304b\u3089\u628a\u63e1<\/li>\n<li>\u6709\u4fa1\u8a3c\u5238\u306b\u95a2\u3059\u308b\u60c5\u5831\uff1a\u8a3c\u5238\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u7b49\u304b\u3089\u628a\u63e1<\/li>\n<li>\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\uff1a\u5e02\u533a\u753a\u6751\u306a\u3069\u306e\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u628a\u63e1<\/li>\n<li>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\uff1a\u904e\u53bb\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u304b\u3089\u628a\u63e1<\/li>\n<\/ul>\n<\/div>\n<p>\u7a0e\u52d9\u7f72\u3067\u306f\u3053\u308c\u3089\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u4eba\u3092\u5bfe\u8c61\u306b\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\u300d\u3092\u3001\u3088\u308a\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u4eba\u306b\u3064\u3044\u3066\u306f\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7b49\u306b\u3064\u3044\u3066\u306e\u5fa1\u6848\u5185\u300d\u3092\u9001\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong>\u3053\u306e\u304a\u77e5\u3089\u305b\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u3059\u3079\u3066\u306b\u5c4a\u304f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c\u304a\u77e5\u3089\u305b\u304c\u5c4a\u304b\u306a\u3044\u304b\u3089\u7533\u544a\u306f\u4e0d\u8981\u300d\u3068\u8003\u3048\u308b\u306e\u306f\u65e9\u8a08\u3067\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2>2.\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u304a\u77e5\u3089\u305b\u304c\u5c4a\u3044\u305f\u3089\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h2>\n<p>\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u304a\u77e5\u3089\u305b\u304c\u5c4a\u3044\u305f\u3089\u3001\u307e\u305a\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u5c4a\u3044\u305f\u304a\u77e5\u3089\u305b\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001\u5bfe\u5fdc\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2-1.\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\u300d\u304c\u5c4a\u3044\u305f\u5834\u5408<\/h3>\n<p>\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\u300d\u304c\u5c4a\u3044\u305f\u3089\u3001\u307e\u305a\u306f<strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d<\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<br 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style=\"color: #000000;\">\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u65b9\u306f\u76f8\u7d9a\u7a0e\u306e\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u691c\u8a0e\u8868\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1693204405.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span><\/p>\n<p>\u306a\u304a\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u691c\u8a0e\u8868\u300d\u3078\u306e\u56de\u7b54\u306f\u4efb\u610f\u3067\u3042\u308a\u3001\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u8fd1\u5e74\u306f\u300c\u7121\u7533\u544a\u8005\u300d\u304b\u3089\u306e\u6d17\u3044\u51fa\u3057\u3082\u7a0e\u52d9\u8abf\u67fb\u5bfe\u8c61\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u7121\u7533\u544a\u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u91cd\u70b9\u8abf\u67fb\u5bfe\u8c61\u306e\u4e00\u3064\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u691c\u8a0e\u8868\u300d\u306e\u63d0\u51fa\u3082\u3053\u306e\u4e00\u74b0\u3067\u3059\u304b\u3089\u3001\u4e0d\u5fc5\u8981\u306a\u7533\u544a\u6f0f\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u78ba\u8a8d\u306e\u3046\u3048\u3001\u3059\u307f\u3084\u304b\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>3.\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u691c\u8a0e\u8868\u300d\u306e\u66f8\u304d\u65b9<\/h2>\n<p><span style=\"color: #000000;\">\u6b21\u306b\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u691c\u8a0e\u8868\u300d\u306e\u66f8\u304d\u65b9\u3092\u7c21\u5358\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u8a18\u8f09\u306e\u56f3\u306e\u6570\u5b57\u306b\u8a72\u5f53\u3059\u308b\u7ae0\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u306a\u304c\u3089\u3001\u9806\u756a\u306b\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1693269690.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span><\/p>\n<p style=\"text-align: right;\">\u203b\u56fd\u7a0e\u5e81HP\u8a18\u8f09\u300c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/sapporo\/topics\/souzokuzei\/pdf\/003.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u691c\u8a0e\u8868(\u5e73\u621027\u5e74\u5206\u4ee5\u7528)<\/a>\u300d\u3092\u3082\u3068\u306b\u4f5c\u6210<\/p>\n<h3>\u2460\u88ab\u76f8\u7d9a\u4eba\u306e\u60c5\u5831<\/h3>\n<p><strong>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u4f4f\u6240\u3001\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3001\u6b7b\u4ea1\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h3>\u2461\u88ab\u76f8\u7d9a\u4eba\u306e\u8077\u696d<\/h3>\n<p><strong>\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306e\u52e4\u52d9\u5148\u3068\u751f\u524d\u306e\u4e3b\u306a\u8077\u696d\u306b\u3064\u3044\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h3>\u2462\u76f8\u7d9a\u4eba\u306e\u6c0f\u540d\u3068\u7d9a\u67c4<\/h3>\n<p><strong>\u76f8\u7d9a\u4eba\u306e\u6c0f\u540d\u3068\u7d9a\u67c4\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u6c11\u6cd5\u306f\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\u3092\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u6c11\u6cd5\u304c\u5b9a\u3081\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u306e\u3053\u3068\u3092\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/hoteisozoku-kakunin\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001<strong>\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u306e\u6c0f\u540d\u3068\u7d9a\u67c4\u3082\u8a18\u5165\u3057\u307e\u3059<\/strong>\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u2463\u4e0d\u52d5\u7523\u306e\u4fdd\u6709\u72b6\u6cc1<\/h3>\n<p><strong>\u88ab\u76f8\u7d9a\u4eba\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6240\u5728\u5730\u3084\u9762\u7a4d\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3084\u8def\u7dda\u4fa1\u306a\u3069\u3092\u8abf\u3079\u3066\u8a18\u5165\u3057\u3001\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u571f\u5730\u306e\u8a55\u4fa1\u306b\u5fc5\u8981\u306a\u3001\u8def\u7dda\u4fa1\u3084\u500d\u7387\u306f<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u2464\u682a\u5f0f\u3001\u516c\u793e\u50b5\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u4fdd\u6709\u72b6\u6cc1<\/h3>\n<p><strong>\u682a\u5f0f\u3001\u516c\u793e\u50b5\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u4fdd\u6709\u72b6\u6cc1\u306b\u3064\u3044\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u4e0a\u5834\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/kabushiki-hyoka\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u2465\u73fe\u91d1\u9810\u8caf\u91d1\u306e\u4fdd\u6709\u72b6\u6cc1<\/h3>\n<p><strong>\u9810\u8caf\u91d1\u306b\u3064\u3044\u3066\u306f\u9280\u884c\u3068\u652f\u5e97\u306e\u540d\u79f0\u3068\u3068\u3082\u306b\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u6642\u70b9\u306e\u6b8b\u9ad8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u624b\u8a31\u306e\u73fe\u91d1\u3082\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6b8b\u9ad8\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5b6b\u306e\u540d\u524d\u3067\u53e3\u5ea7\u3092\u4f5c\u6210\u3057\u3001\u751f\u524d\u8d08\u4e0e\u306e\u3064\u3082\u308a\u3067\u305d\u306e\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u632f\u308a\u8fbc\u3093\u3067\u3044\u305f\u308a\u3001\u5b6b\u306b\u6e21\u3055\u305a\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u305d\u306e\u53e3\u5ea7\u306e\u304a\u91d1\u306f\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u540d\u7fa9\u9810\u91d1\u3082\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u305f\u3081\u3001\u5fd8\u308c\u305a\u306b\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u300c\u540d\u7fa9\u9810\u91d1\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/meigi-yokin\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u2466\u751f\u547d\u4fdd\u967a\u91d1\u7b49\u3068\u6b7b\u4ea1\u9000\u8077\u91d1\u7b49<\/h3>\n<p><strong>\u751f\u547d\u4fdd\u967a\u91d1\u30fb\u6b7b\u4ea1\u9000\u8077\u91d1\u304c\u51fa\u305f\u5834\u5408\u306f\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><br \/>\n\u306a\u304a\u3001\u751f\u547d\u4fdd\u967a\u91d1\u7b49\u3068\u6b7b\u4ea1\u9000\u8077\u91d1\u7b49\u306f\u6c11\u6cd5\u4e0a\u306e\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u8ca1\u7523\u306e\u3053\u3068\u3092\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<h3>\u2467\u305d\u306e\u4ed6\u306e\u8ca1\u7523<\/h3>\n<p><strong>\u5bb6\u5ead\u7528\u8ca1\u7523\u3084\u81ea\u52d5\u8eca\u3001\u8cb8\u4ed8\u91d1\u3001\u9aa8\u8463\u54c1\u306a\u3069\u3001\u3053\u3053\u307e\u3067\u306e\u6b04\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u76f8\u7d9a\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408<\/strong><strong>\u306f\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><br \/>\n\u5bb6\u5ead\u7528\u8ca1\u7523\u3068\u306f\u3001\u5bb6\u5ead\u306b\u3042\u308b\u4e00\u822c\u52d5\u7523\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u30a8\u30a2\u30b3\u30f3\u3084\u6d17\u6fef\u6a5f\u3001\u51b7\u8535\u5eab\u7b49\u306e\u96fb\u5316\u88fd\u54c1\u3084\u30ab\u30e1\u30e9\u3001\u697d\u5668\u3001\u98df\u5668\u3001\u8863\u670d\u7b49\u3001\u3042\u3089\u3086\u308b\u3082\u306e\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u4e00\u3064\u4e00\u3064\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306b\u306f<strong>\u300c\u5bb6\u8ca1\u4e00\u5f0f\u300d\u3068\u3057\u3066\u6570\u4e07\u5186\u304b\u3089\u6570\u5341\u4e07\u5186\u3067\u6982\u7b97\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<h3>\u2468\u2469\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306e\u60c5\u5831<\/h3>\n<p><strong>\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306b\u8a08\u4e0a\u3059\u3079\u304d\u751f\u524d\u8d08\u4e0e\u3082\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u8a72\u5f53\u3059\u308b\u3082\u306e\u304c\u3042\u308c\u3070\u8d08\u4e0e\u984d\u306a\u3069\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u6ce8\u610f\u70b9\u3011<\/p>\n<ul>\n<li>\u300c\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u300d\u3068\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u306e\u3069\u3061\u3089\u306e\u7533\u544a\u65b9\u5f0f\u3092\u4f7f\u3063\u305f\u304b\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u3078\u306e\u5f71\u97ff\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u300c\u6559\u80b2\u8cc7\u91d1\u300d\u307e\u305f\u306f\u300c\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u300d\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u5834\u5408\u3092\u9664\u304d\u3001\u7ba1\u7406\u6b8b\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u751f\u524d\u8d08\u4e0e\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seizenzoyo-mudanashi\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u246a\u501f\u5165\u91d1\u3001\u672a\u7d0d\u306e\u7a0e\u91d1\u7b49\u3001\u846c\u5f0f\u8cbb\u7528<\/h3>\n<p><strong>\u501f\u5165\u91d1\u3001\u672a\u7d0d\u306e\u7a0e\u91d1\u7b49\u3001\u846c\u5f0f\u8cbb\u7528\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/strong><br 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class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"color: #000000;\">\u56fd\u7a0e\u5e81 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u5224\u5b9a\u30b3\u30fc\u30ca\u30fc<\/span><\/p>\n<p class=\"attention-p\"><a href=\"https:\/\/www.keisan.nta.go.jp\/sozoku\/yohihantei\/top#bsctrl\"><span style=\"color: #0563c1;\">https:\/\/www.keisan.nta.go.jp\/sozoku\/yohihantei\/top#bsctrl<\/span><\/a><\/p>\n<\/div>\n<h2>4.\u304a\u308f\u308a\u306b<\/h2>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u304b\uff1f\u5c11\u3057\u96e3\u3057\u3044\u5185\u5bb9\u3082\u3042\u3063\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\u300d\u306f\u3001\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u3066\u304b\u3089\u534a\u5e74\u307b\u3069\u7d4c\u3063\u305f\u3053\u308d\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u30f5\u6708\u4ee5\u5185\u3067\u3059\u304b\u3089\u3001\u304a\u77e5\u3089\u305b\u304c\u5c4a\u304f\u306e\u306f\u7533\u544a\u671f\u9650\u307e\u3067\u6b8b\u308a3\uff5e4\u30f5\u6708\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u306b\u306f\u601d\u3044\u306e\u307b\u304b\u304a\u6642\u9593\u304c\u304b\u304b\u308b\u3082\u306e\u3067\u3059\u3002\u300c\u300e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u691c\u8a0e\u8868\u300f\u306e\u66f8\u304d\u65b9\u304c\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u8ab2\u7a0e\u4fa1\u683c\u304c\u57fa\u790e\u63a7\u9664\u984d\u30ae\u30ea\u30ae\u30ea\u3067\u4e0d\u5b89\u3060\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u65e9\u3081\u306b\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u306f\u7a0e\u52d9\u7f72\u304b\u3089\u90f5\u9001\u3067\u300c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\u300d\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7b49\u306b\u3064\u3044\u3066\u306e\u3054\u6848\u5185\u300d\u304c\u5c4a\u3044\u305f\u5834\u5408\u306e\u5bfe\u51e6\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002 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