{"id":1555,"date":"2023-09-07T14:50:13","date_gmt":"2023-09-07T05:50:13","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1555"},"modified":"2026-02-24T17:17:16","modified_gmt":"2026-02-24T08:17:16","slug":"inheritance-tax-return-tax-accountant","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant","title":{"rendered":"\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff1f\u305d\u306e\u7406\u7531\u3068\u9078\u3073\u65b9\u30fb\u8cbb\u7528\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff1f\u300d<br 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target=\"_self\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u306f\u5c02\u9580\u7684\u306a\u30b9\u30ad\u30eb\u304c\u5fc5\u8981<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7406\u7531\uff12<\/th>\n<td style=\"width: 74.8246%;\"><a href=\"#2xizicyuil28fppyhxackr\" target=\"_self\">\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u30fb\u7279\u4f8b\u306e\u9069\u7528\u306b\u306f\u30ce\u30a6\u30cf\u30a6\u304c\u5fc5\u8981<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7406\u7531\uff13<\/th>\n<td style=\"width: 74.8246%;\"><a href=\"#cjeo4l3rj58vga84ol79p\" target=\"_self\">\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u5b9f\u65bd\u3057\u3066\u3082\u3089\u3048\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"hwg3k8cmdrm4sy6w7u8wyr\">1-1.\u3010\u7406\u7531\uff11\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u306f\u5c02\u9580\u7684\u306a\u30b9\u30ad\u30eb\u304c\u5fc5\u8981<\/h3>\n<p>\u7406\u7531\u306e\uff11\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u66f8\u306e\u4f5c\u6210\u306b\u306f\u5c02\u9580\u7684\u306a\u30b9\u30ad\u30eb\u304c\u5fc5\u8981<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u5358\u306b\u8ca1\u7523\u3092\u4e00\u89a7\u306b\u3057\u3066\u66f8\u985e\u306b\u8a18\u5165\u3059\u308c\u3070\u6e08\u3080\u3088\u3046\u306a\u7c21\u5358\u306a\u624b\u7d9a\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u571f\u5730\u3084\u5efa\u7269\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u9810\u8caf\u91d1\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3068\u3044\u3063\u305f\u591a\u7a2e\u591a\u69d8\u306a\u8ca1\u7523\u3092\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u6b63\u3057\u304f\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3084\u69cb\u6210\u306b\u5fdc\u3058\u305f\u9069\u5207\u306a\u5206\u5272\u6848\u3092\u8e0f\u307e\u3048\u3001\u5404\u7a2e\u63a7\u9664\u3084\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u306b\u4e0d<u>\u52d5\u7523\u3084\u81ea\u793e\u682a\u306a\u3069\u306f\u8a55\u4fa1\u65b9\u6cd5\u304c\u8907\u96d1\u3067\u3001\u6e1b\u984d\u8981\u7d20\u306e\u898b\u843d\u3068\u3057\u304c\u3042\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u3092\u672c\u6765\u3088\u308a\u591a\u304f\u7d0d\u3081\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/u>\u3002\u307e\u305f\u3001\u66f8\u985e\u306e\u4e0d\u5099\u3084\u8a18\u8f09\u30df\u30b9\u304c\u3042\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u554f\u3044\u5408\u308f\u305b\u3084\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u30ea\u30b9\u30af\u3082\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u7cbe\u901a\u3057\u305f\u5b9f\u52d9\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306e\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<br 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id=\"cjeo4l3rj58vga84ol79p\">1-3.\u3010\u7406\u7531\uff13\u3011\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u5b9f\u65bd\u3057\u3066\u3082\u3089\u3048\u308b<\/h3>\n<p>\u7406\u7531\u306e\uff13\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3082\u5b9f\u65bd\u3057\u3066\u3082\u3089\u3048\u308b<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb\u306f\u3001\u76ee\u306e\u524d\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u6b63\u78ba\u304b\u3064\u52b9\u7387\u7684\u306b\u884c\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u3084\u5bb6\u65cf\u69cb\u6210\u306e\u5909\u5316\u3092\u898b\u636e\u3048\u305f\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u65b9\u304c\u300c\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff1d\u751f\u524d\u8d08\u4e0e\u3084\u751f\u547d\u4fdd\u967a\u306e\u6d3b\u7528\u300d\u3068\u3044\u3063\u305f\u751f\u524d\u5bfe\u7b56\u3092\u601d\u3044\u6d6e\u304b\u3079\u307e\u3059\u304c\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5f8c\u3067\u3082\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u306f\u6975\u3081\u3066\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b<u>\u300c\u914d\u5076\u8005\u3068\u5b50\u3069\u3082\u300d\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5c06\u6765\u7684\u306b\u518d\u3073\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u300c\u4e8c\u6b21\u76f8\u7d9a\u300d\u306e\u5bfe\u7b56\u304c\u91cd\u8981<\/u>\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u3082\u8e0f\u307e\u3048\u305f\u5206\u5272\u6848\u3084\u7533\u544a\u5185\u5bb9\u3092\u691c\u8a0e\u3057\u3001\u30c8\u30fc\u30bf\u30eb\u3067\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u5358\u306a\u308b\u624b\u7d9a\u304d\u4ee3\u884c\u3092\u8d85\u3048\u305f\u300c\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u76f8\u7d9a\u5bfe\u7b56\u300d\u304c\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"5t0jdv7elsn3wpca4vflx\">2.\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\uff13\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u672c\u8a18\u4e8b\u3067\u306f\u30e1\u30ea\u30c3\u30c8\u3092\uff13\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30e1\u30ea\u30c3\u30c8\uff11<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#bmq1xofcxtpr3znc8xit2\" target=\"_self\">\u7121\u99c4\u306a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u56de\u907f\u3067\u304d\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30e1\u30ea\u30c3\u30c8\uff12<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#3ygexycohuf7xhpafrbsog\" target=\"_self\"><span style=\"font-size: 16px; color: #f37934;\">\u8907\u96d1\u306a\u66f8\u985e\u4f5c\u6210\u3084\u8ca1\u7523\u8a55\u4fa1\u3092\u4efb\u305b\u3089\u308c\u308b<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30e1\u30ea\u30c3\u30c8\uff13<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#3ffn9w9amkclitjbku04dh\" target=\"_self\">\u624b\u9593\u30fb\u6642\u9593\u30fb\u30b9\u30c8\u30ec\u30b9\u306e\u5927\u5e45\u306a\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"bmq1xofcxtpr3znc8xit2\">2-1.\u3010\u30e1\u30ea\u30c3\u30c8\uff11\u3011\u7121\u99c4\u306a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u56de\u907f\u3067\u304d\u308b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306e\u4e00\u3064\u306f\u3001<strong><span style=\"color: #e25041;\">\u7121\u99c4\u306a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u56de\u907f\u3067\u304d\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f<u>\u9069\u5207\u306a\u8ca1\u7523\u8a55\u4fa1\u3092\u884c\u3044\u3001\u63a7\u9664\u30fb\u7279\u4f8b\u306e\u9069\u7528\u3092\u691c\u8a0e<\/u>\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7121\u99c4\u306a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u8a55\u4fa1\u306e\u65b9\u6cd5\u6b21\u7b2c\u3067\u76f8\u7d9a\u7a0e\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u571f\u5730\u306e\u5f62\u72b6\u3084\u63a5\u9053\u72b6\u6cc1\u306a\u3069\u306b\u5fdc\u3058\u3066\u9069\u5207\u306b\u8a55\u4fa1\u6e1b\u304c\u884c\u308f\u308c\u308c\u3070\u3001\u6570\u767e\u4e07\u5186\u5358\u4f4d\u3067\u7d0d\u7a0e\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u305d\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u3042\u308b\u4e0d\u6574\u5f62\u5730\u306b\u3064\u3044\u3066\u3001\u7a0e\u7406\u58eb\u304c\u6e1b\u984d\u8981\u7d20\u3092\u7684\u78ba\u306b\u53cd\u6620\u3055\u305b\u3066\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306f5,016\u4e07\u5186\u6e1b\u984d\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u984d\u3082\u7d04400\u4e07\u5186\u4e0b\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/62fgxu4s5f-1716265674-1748324852.png\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"3ygexycohuf7xhpafrbsog\">2-2.\u3010\u30e1\u30ea\u30c3\u30c8\uff12\u3011\u8907\u96d1\u306a\u66f8\u985e\u4f5c\u6210\u3084\u8ca1\u7523\u8a55\u4fa1\u3092\u4efb\u305b\u3089\u308c\u308b<\/h3>\n<p>\u30e1\u30ea\u30c3\u30c8\u306e\uff12\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u8907\u96d1\u306a\u66f8\u985e\u4f5c\u6210\u3084\u8ca1\u7523\u8a55\u4fa1\u3092\u4efb\u305b\u3089\u308c\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u76f8\u7d9a\u8ca1\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u6b63\u78ba\u306a\u8a55\u4fa1\u3092\u884c\u3044\u3001\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4e0d\u52d5\u7523\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u8a55\u4fa1\u306f\u7279\u306b\u96e3\u6613\u5ea6\u304c\u9ad8\u304f\u3001\u56fd\u7a0e\u5e81\u306e\u5b9a\u3081\u305f\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u306a\u3069\u306e\u30eb\u30fc\u30eb\u306b\u6cbf\u3063\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306f\u6700\u592715\u8868\u306b\u3082\u53ca\u3076\u8907\u96d1\u306a\u5e33\u7968\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3057\u3001\u63a7\u9664\u3084\u7279\u4f8b\u306e\u9069\u7528\u306b\u306f\u6cd5\u7684\u77e5\u8b58\u3084\u5b9f\u52d9\u7d4c\u9a13\u306b\u57fa\u3065\u304f\u5224\u65ad\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e<u>\u7169\u96d1\u306a\u8ca1\u7523\u8a55\u4fa1\u3084\u66f8\u985e\u4f5c\u6210\u306e\u5168\u3066\u3092\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6b63\u78ba\u304b\u3064\u6f0f\u308c\u306e\u306a\u3044\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/u>\u3002<\/p>\n<h3 id=\"3ffn9w9amkclitjbku04dh\">2-3.\u3010\u30e1\u30ea\u30c3\u30c8\uff13\u3011\u624b\u9593\u30fb\u6642\u9593\u30fb\u30b9\u30c8\u30ec\u30b9\u306e\u5927\u5e45\u306a\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p>\u30e1\u30ea\u30c3\u30c8\u306e\uff13\u3064\u76ee\u306f\u3001<strong><span style=\"color: #e25041;\">\u624b\u9593\u30fb\u6642\u9593\u30fb\u30b9\u30c8\u30ec\u30b9\u306e\u5927\u5e45\u306a\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u76f8\u7d9a\u4eba\u306e\u65b9\u3054\u81ea\u8eab\u3067\u884c\u3046\u5834\u5408\u3001\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6\u304b\u3089\u8ca1\u7523\u8a55\u4fa1\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210\u3001\u7533\u544a\u66f8\u306e\u8a18\u5165\u30fb\u63d0\u51fa\u306b\u81f3\u308b\u307e\u3067\u3001\u591a\u304f\u306e\u4f5c\u696d\u3092\u4e00\u4eba\u3067\u3053\u306a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u4f5c\u696d\u6642\u9593\u306f\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f100\u6642\u9593\u3092\u8d85\u3048\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u76f8\u7d9a\u4eba\u306e\u65b9\u306b\u3068\u3063\u3066\u7cbe\u795e\u7684\u30fb\u6642\u9593\u7684\u8ca0\u62c5\u304c\u975e\u5e38\u306b\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u3001\u66f8\u985e\u306e\u53ce\u96c6\u3084\u8a55\u4fa1\u3001\u5206\u5272\u5354\u8b70\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u7533\u544a\u66f8\u4f5c\u6210\u30fb\u63d0\u51fa\u307e\u3067\u4e00\u8cab\u3057\u3066\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002<u>\u76f8\u7d9a\u4eba\u306e\u65b9\u304c\u884c\u3046\u4f5c\u696d\u306f\u6570\u56de\u306e\u9762\u8ac7\u3068\u4e00\u90e8\u306e\u8cc7\u6599\u63d0\u4f9b\u3060\u3051<\/u>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7533\u544a\u671f\u9650\u5185\u306b\u6b63\u78ba\u306b\u7d42\u3048\u3089\u308c\u308b\u304b\u3068\u3044\u3046\u4e0d\u5b89\u3084\u3001\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5099\u3048\u3068\u3044\u3063\u305f\u5fc3\u7406\u7684\u30b9\u30c8\u30ec\u30b9\u3082\u3001\u7a0e\u7406\u58eb\u306b\u4efb\u305b\u308b\u3053\u3068\u548c\u3089\u3050\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"mg7j4h9nwoa7g0t1n5wmk\">3.\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u5831\u916c\u76f8\u5834\u3068\u8cbb\u7528\u611f<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u5831\u916c\u76f8\u5834\u3068\u8cbb\u7528\u611f\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"5yzi8zamgjxn5a7l7vkbxb\">3-1.\u7a0e\u7406\u58eb\u5831\u916c\u306f\u907a\u7523\u7dcf\u984d\u306e0.5%\u301c1.5%\u304c\u76ee\u5b89<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u5831\u916c\u306f\u907a\u7523\u7dcf\u984d\u306e0.5%\uff5e1.5%\u304c\u76ee\u5b89<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u907a\u7523\u7dcf\u984d<\/th>\n<th style=\"text-align: center;\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u76f8\u5834<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">25-75\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">30-90\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">35-105\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">8,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">40-120\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">9,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">45-135\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1\u5104\u5186<\/td>\n<td style=\"text-align: center;\">50-150\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"egv1xvh52qt7t6ves4i9r\">3-2.\u8cbb\u7528\u304c\u76f8\u5834\u3088\u308a\u3082\u9ad8\u304f\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u8cbb\u7528\u304c\u76f8\u5834\u3088\u308a\u3082\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u571f\u5730\u306e\u5f62\u72b6\u304c\u8907\u96d1<\/li>\n<li>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u6570\u304c\u591a\u3044<\/li>\n<li>\u7533\u544a\u671f\u9650\u307e\u3067\u6642\u9593\u304c\u306a\u3044<\/li>\n<li>\u907a\u7523\u306e\u4e2d\u306b\u975e\u4e0a\u5834\u682a\u5f0f\u304c\u3042\u308b<\/li>\n<li>\u76f8\u7d9a\u4eba\u304c\u591a\u3044<\/li>\n<li>\u6238\u7c4d\u8b04\u672c\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u306e\u53d6\u5f97\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3063\u305f<\/li>\n<li>\u73fe\u5730\u8abf\u67fb\u304c\u5fc5\u8981\uff08\u5831\u916c\u3067\u306f\u306a\u304f\u65c5\u8cbb\u4ea4\u901a\u8cbb\u306a\u3069\u306e\u5b9f\u8cbb\u304c\u8ffd\u52a0\uff09<\/li>\n<li>\u5f8c\u65e5\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u3066\u305d\u306e\u5bfe\u5fdc\u3092\u4f9d\u983c\u3057\u305f<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"7boqd0ncvu5ak3cqbfuj3\">3-3.\u8cbb\u7528\u5bfe\u52b9\u679c\u306f\uff1f\u81ea\u5206\u3067\u7533\u544a\u3059\u308b\u3088\u308a\u672c\u5f53\u306b\u304a\u5f97\uff1f<\/h3>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u969b\u306e\u5831\u916c\u306f\u3001\u907a\u7523\u7dcf\u984d\u306e0.5\uff05\u301c1.5\uff05\u304c\u76ee\u5b89\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u6c7a\u3057\u3066\u5b89\u4fa1\u306a\u51fa\u8cbb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3060\u3051\u306e\u8cbb\u7528\u5bfe\u52b9\u679c\u306f\u3042\u308b\u306e\u304b\uff1f\u300d\u3068\u7591\u554f\u3092\u304a\u6301\u3061\u306b\u306a\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u306f\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3068\u8c4a\u5bcc\u306a\u5b9f\u52d9\u7d4c\u9a13\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001<strong><span style=\"color: #e25041;\">\u571f\u5730\u306e\u8a55\u4fa1\u3084\u5404\u7a2e\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u306e\u5224\u65ad\u306b\u306f\u5c02\u9580\u6027\u304c\u5fc5\u8981\u3067\u3001\u81ea\u5df1\u5224\u65ad\u306b\u3088\u308b\u7533\u544a\u3067\u306f\u3001\u672c\u6765\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u306a\u3044\u76f8\u7d9a\u7a0e\u3092\u904e\u5927\u306b\u652f\u6255\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u70b9\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5c02\u9580\u3068\u3059\u308b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u9069\u6b63\u306a\u8a55\u4fa1\u3068\u6b63\u78ba\u306a\u7533\u544a\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u4e0d\u8981\u306a\u7a0e\u91d1\u306e\u767a\u751f\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001<u>\u7a0e\u7406\u58eb\u5831\u916c\u3092\u4e0a\u56de\u308b\u7a0e\u306e\u8efd\u6e1b\u52b9\u679c\u304c\u5f97\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3001\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u9ad8\u3044\u9078\u629e\u80a2\u3068\u3044\u3048\u308b<\/u>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/fbhjhlx751e-1748399661.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"cinjkwdivok3lc71bwhh\">4.\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3059\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u3010\uff15\u3064\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3011<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3059\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u3010\uff15\u3064\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3011\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff11<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#99b6iywdqdgx7zuzaugcs\" target=\"_self\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff12<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#1lweo9q7icmh69m4v1nco93\" target=\"_self\">\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff13<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#yhiwqjnay9geezq6b6w6mk\" target=\"_self\">\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff14<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#g9r3zj2uyjnvqeueq2na\" target=\"_self\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff15<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#1joeqywcvke5b9msqnhwm\" target=\"_self\">\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"99b6iywdqdgx7zuzaugcs\">4-1.\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff11\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u306f\u6cd5\u4eba\u7a0e\u3084\u6240\u5f97\u7a0e\u306a\u3069\u3001\u305d\u308c\u305e\u308c\u5f97\u610f\u3068\u3059\u308b\u5206\u91ce\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306f\u305d\u306e\u4e2d\u3067\u3082\u7279\u306b\u9ad8\u5ea6\u306a\u77e5\u8b58\u3068\u5c02\u9580\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u5206\u91ce\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4f53\u8abf\u304c\u3059\u3050\u308c\u306a\u3044\u3068\u304d\u306b\u9069\u5207\u306a\u8a3a\u7642\u79d1\u3092\u9078\u3076\u3088\u3046\u306b\u3001\u7a0e\u91d1\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u5206\u91ce\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u591a\u304f\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u4f01\u696d\u5411\u3051\u306e\u6cd5\u4eba\u7a0e\u3092\u4e3b\u306a\u696d\u52d9\u3068\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u65e5\u5e38\u7684\u306b\u6271\u3063\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306f\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e2d\u306b\u306f\u3001\u3053\u308c\u307e\u3067\u4e00\u5ea6\u3082\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u62c5\u5f53\u3057\u305f\u3053\u3068\u306e\u306a\u3044\u7a0e\u7406\u58eb\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u601d\u3044\u3068\u3054\u5bb6\u65cf\u306e\u672a\u6765\u306b\u95a2\u308f\u308b\u5927\u5207\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u8c4a\u5bcc\u3067\u3001\u6e1b\u984d\u8981\u7d20\u3084\u5404\u7a2e\u7279\u4f8b\u306b\u3082\u7cbe\u901a\u3057\u3066\u3044\u308b\u300c\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u300d\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/o835vho937-1703132850-1748331118.png\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"1lweo9q7icmh69m4v1nco93\">4-2.\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff12\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001<u>\u7533\u544a\u5b8c\u4e86\u307e\u3067\u306b\u521d\u56de\u76f8\u8ac7\u30fb\u4e2d\u9593\u5831\u544a\u30fb\u6700\u7d42\u5831\u544a\u306a\u3069\u3001\u8907\u6570\u56de\u306e\u9762\u8ac7\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3053\u3068\u304c\u4e00\u822c\u7684<\/u>\u3067\u3059\u3002<br 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id=\"yhiwqjnay9geezq6b6w6mk\">4-3.\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff13\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u3001\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306a\u3069\u7a0e\u91d1\u306e\u554f\u984c\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><u>\u907a\u7523\u5206\u5272\u306b\u95a2\u3059\u308b\u30c8\u30e9\u30d6\u30eb\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u53e3\u5ea7\u89e3\u7d04\u624b\u7d9a\u304d\u3001\u305d\u3057\u3066\u5c06\u6765\u306e\u4e8c\u6b21\u76f8\u7d9a\u3092\u898b\u636e\u3048\u305f\u5bfe\u7b56\u306a\u3069\u3001\u5bfe\u5fdc\u3059\u3079\u304d\u4e8b\u9805\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059<\/u>\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u8907\u96d1\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u30fb\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\uff08FP\uff09\u306a\u3069\u306e\u4ed6\u306e\u5c02\u9580\u5bb6\u306e\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u304c\u3053\u308c\u3089\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308c\u3070\u3001\u7a0e\u7406\u58eb\u3092\u7a93\u53e3\u306b\u3057\u3066\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5168\u3066\u306e\u624b\u7d9a\u304d\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6642\u9593\u7684\u30fb\u7cbe\u795e\u7684\u306a\u8ca0\u62c5\u3092\u5927\u304d\u304f\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"g9r3zj2uyjnvqeueq2na\">4-4.\u7a0e\u7406\u58eb\u5831\u916c\u984d\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff14\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001\u7a0e\u7406\u58eb\u5831\u916c\u306f\u4e00\u822c\u7684\u306b\u6570\u5341\u4e07\u5186\u304b\u3089\u6570\u767e\u4e07\u5186\u3068\u9ad8\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001<u>\u5831\u916c\u984d\u306e\u7b97\u5b9a\u57fa\u6e96\u3084\u52a0\u7b97\u5831\u916c\u306e\u5185\u5bb9\u3001\u5185\u8a33\u306a\u3069\u304c\u660e\u78ba\u306b\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u7a0e\u7406\u58eb\u9078\u3073\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u5224\u65ad\u6750\u6599<\/u>\u3067\u3059\u3002<\/p>\n<p>\u5831\u916c\u4f53\u7cfb\u304c\u4e0d\u900f\u660e\u306a\u307e\u307e\u3067\u306f\u3001\u5b89\u5fc3\u3057\u3066\u5927\u5207\u306a\u3054\u5bb6\u65cf\u306e\u60c5\u5831\u3084\u8cc7\u7523\u72b6\u6cc1\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u3068\u5831\u916c\u306b\u95a2\u3059\u308b\u8aac\u660e\u304c\u3042\u308a\u3001\u5951\u7d04\u5185\u5bb9\u304c\u660e\u5feb\u306a\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5bfe\u3059\u308b\u4e0d\u5b89\u3084\u7591\u554f\u3092\u8efd\u6e1b\u3057\u3001\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"1joeqywcvke5b9msqnhwm\">4-5.\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff15\u3064\u76ee\u306f<strong><span style=\"color: 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id=\"x2k0ohst6ys3pjmie126r\">\u3010\u6ce8\u610f\u3011\u7a0e\u52d9\u8abf\u67fb\u7387\u304c\u4f4e\u3044\u306e\u306f\u5fc5\u305a\u3057\u3082\u304a\u5ba2\u69d8\u306e\u305f\u3081\u306b\u306f\u306a\u3089\u306a\u3044<\/h4>\n<p>\u7a0e\u52d9\u8abf\u67fb\u7387\u3092HP\u3067\u516c\u8868\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3082\u6570\u591a\u304f\u3044\u307e\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u8abf\u67fb\u7387\u304c\u4f4e\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5fc5\u305a\u3057\u3082\u304a\u5ba2\u69d8\u306e\u305f\u3081\u306b\u306a\u308b\u7a0e\u7406\u58eb\u3068\u306f\u9650\u3089\u306a\u3044<\/span><\/strong>\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u3092\u591a\u304f\u7d0d\u3081\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304c\u7a0e\u52d9\u8abf\u67fb\u306b\u5165\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u304a\u5ba2\u69d8\u306e\u5927\u304d\u306a\u95a2\u5fc3\u3054\u3068\u3067\u3042\u308b<u>\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u3092\u305b\u305a\u3001\u76f8\u7d9a\u7a0e\u3092\u591a\u304f\u898b\u7a4d\u3082\u3063\u3066\u7533\u544a\u3057\u3066\u3044\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7387\u306f\u5fc5\u7136\u7684\u306b\u4e0b\u304c\u308b<\/u>\u306e\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306b\u304a\u3044\u3066\u672c\u5f53\u306b\u983c\u308a\u306b\u306a\u308b\u7a0e\u7406\u58eb\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7387\u3067\u8a08\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u304a\u5ba2\u69d8\u3068\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3092\u91cd\u306d\u308b\u4e2d\u3067\u3001\u7bc0\u7a0e\u3092\u3057\u3064\u3064\u3082\u7a0e\u52d9\u8abf\u67fb\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3059\u5bfe\u5fdc\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u304c\u3001\u672c\u5f53\u306b\u983c\u308a\u306b\u306a\u308b\u7a0e\u7406\u58eb\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"lrt62fjbh96m394tief9f\">5.\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u304a\u60a9\u307f\u306e\u65b9\u3078\u30fc\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u3054\u7d39\u4ecb\u5b9f\u7e3e\u3082\u8c4a\u5bcc\u306a\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u305f\u3044\u65b9\u306b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u983c\u3082\u539a\u3044<strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/strong>\u3078\u306e\u3054\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff11<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#7a3w21nrudmia37yauwl\" target=\"_self\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e \u2500 \u5e74\u9593<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u4fe1\u983c\u3068\u5c02\u9580\u6027<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u30dd\u30a4\u30f3\u30c8\uff12<\/span><\/th>\n<td style=\"width: 574.75px;\"><a href=\"#2ir9kbcpg2fgr9md9695q\" target=\"_self\">\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u30dd\u30a4\u30f3\u30c8\uff13<\/span><\/th>\n<td style=\"width: 574.75px;\"><a href=\"#ylm8v98vdre5dif6x097lv\" target=\"_self\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u30dd\u30a4\u30f3\u30c8\uff14<\/span><\/th>\n<td style=\"width: 574.75px;\"><a href=\"#nfyc8q5ykcf2mwnxiib4w\" target=\"_self\">\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u5f37\u3044\uff01\u56fd\u7a0eOB\u3068\u9023\u643a\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u76f8\u7d9a\u7a0e\u7533\u544a<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u30dd\u30a4\u30f3\u30c8\uff15<\/span><\/th>\n<td style=\"width: 574.75px;\"><a href=\"#chknl37tqrr2gqd96ymx\" target=\"_self\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5b89\u5fc3\u306e\u5b9a\u984d\u5236\uff5c\u8ffd\u52a0\u8cbb\u7528\u306a\u3057\u306e\u300c\u76f8\u7d9a\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"7a3w21nrudmia37yauwl\"><span style=\"font-size: inherit;\">5-1.\u3010\u30dd\u30a4\u30f3\u30c8\uff11\u3011\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e \u2500 \u5e74\u9593<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u4fe1\u983c\u3068\u5c02\u9580\u6027<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/graph-sozoku.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u30012023\u5e7410\u6708\uff5e2024\u5e749\u6708\u306e1\u5e74\u9593\u3067<strong><span style=\"color: #e25041;\"><span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u30b5\u30dd\u30fc\u30c8<\/span><\/strong>\u3055\u305b\u3066\u3044\u305f\u3060\u305f\u3044\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u4ef6\u6570\u30fb\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u4ef6\u6570\u3068\u3082\u306b<strong><span style=\"color: #e25041;\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u5b9f\u7e3e<\/span><\/strong>\u3092\u8a87\u308a\u307e\u3059\u3002<\/p>\n<p>\u5728\u7c4d\u3059\u308b<span class=\"souzokstaff-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u540d\u4ee5\u4e0a\u306e\u76f8\u7d9a\u7a0e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u3001\u9577<u>\u5e74\u84c4\u7a4d\u3057\u3066\u304d\u305f\u30ce\u30a6\u30cf\u30a6\u3068\u5b9f\u52d9\u7d4c\u9a13\u3092\u793e\u5185\u306e\u72ec\u81ea\u30b7\u30b9\u30c6\u30e0\u3067\u5171\u6709<\/u>\u3057\u3001\u8907\u96d1\u306a\u8ca1\u7523\u8a55\u4fa1\u3084\u5404\u7a2e\u7279\u4f8b\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u3082\u7cbe\u5ea6\u306e\u9ad8\u3044\u5bfe\u5fdc\u3092\u53ef\u80fd\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u3069\u3053\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u3002\u300d<\/p>\n<p>\u305d\u3093\u306a\u65b9\u306b\u3053\u305d\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u3057\u3066\u306e\u5727\u5012\u7684\u306a\u5b9f\u7e3e\u3068\u4fe1\u983c\u3092\u6301\u3064\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u3054\u691c\u8a0e\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"2ir9kbcpg2fgr9md9695q\"><span style=\"font-size: inherit;\">5-2.\u3010\u30dd\u30a4\u30f3\u30c8\uff12\u3011\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u5317\u6d77\u9053\u304b\u3089\u6c96\u7e04\u307e\u3067<strong><span style=\"color: #e25041;\">\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u304b\u6240\u306b\u4e8b\u52d9\u6240\u3092\u5c55\u958b<\/span><\/strong>\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3082<strong><span style=\"color: #e25041;\">\u5168\u56fd\u3069\u3053\u304b\u3089\u3067\u3082\u3054\u76f8\u8ac7\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5317\u6d77\u9053\u30fb\u6771\u5317\u3001\u95a2\u6771\u3001\u4e2d\u90e8\u3001\u95a2\u897f\u3001\u4e2d\u56fd\u30fb\u56db\u56fd\u3001\u4e5d\u5dde\u30fb\u6c96\u7e04\u3068\u3001\u5404\u30a8\u30ea\u30a2\u306b\u62e0\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306b\u8fd1\u3044\u4e8b\u52d9\u6240\u3067\u30b9\u30e0\u30fc\u30ba\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5730\u57df\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e0d\u52d5\u7523\u304c\u9060\u65b9\u306b\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u5404\u5730\u57df\u306e\u4e8b\u52d9\u6240\u304c\u9023\u643a\u3057\u3001\u8ca1\u7523\u8abf\u67fb\u304b\u3089\u7533\u544a\u624b\u7d9a\u304d\u307e\u3067\u4e00\u8cab\u3057\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u5168\u56fd\u5bfe\u5fdc\u30fb\u5730\u57df\u5bc6\u7740\u306e\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/kyotenmapsozoku.png\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u5168\u56fd\u306e\u4e8b\u52d9\u6240\u4e00\u89a7\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/branch.php\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4ebaHP\u3000\u56fd\u5185\u62e0\u70b9<\/a><\/p>\n<\/div>\n<h3 id=\"ylm8v98vdre5dif6x097lv\"><span style=\"font-size: inherit;\">5-3.\u3010\u30dd\u30a4\u30f3\u30c8\uff13\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u5f01\u8b77\u58eb\u6cd5\u4eba\u30fb\u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba\u3092\u306f\u3058\u3081\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u306b\u7cbe\u901a\u3057\u305f\u5404\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u3092\u64c1\u3057\u3066\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u53e3\u5ea7\u89e3\u7d04\u624b\u7d9a\u304d\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u5bfe\u7b56\u307e\u3067\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u5168\u822c\u306e\u3054\u76f8\u8ac7\u306b\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306f\u7a0e\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u5f8b\u3084\u4e0d\u52d5\u7523\u3001\u91d1\u878d\u306b\u307e\u305f\u304c\u308b\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u8ab0\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u300c\u3069\u3053\u304b\u3089\u624b\u3092\u3064\u3051\u3066\u3088\u3044\u304b\u4e0d\u5b89\u300d\u3068\u3044\u3063\u305f\u304a\u60a9\u307f\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u30c8\u30fc\u30bf\u30eb\u306b\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/th_group_diagram.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u4e00\u89a7\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php#groupList\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u6982\u8981<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h3 id=\"nfyc8q5ykcf2mwnxiib4w\"><span style=\"font-size: inherit;\">5-4.\u3010\u30dd\u30a4\u30f3\u30c8\uff14\u3011\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u5f37\u3044\u3002\u56fd\u7a0eOB\u3068\u9023\u643a\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u76f8\u7d9a\u7a0e\u7533\u544a<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u898b\u636e\u3048\u305f\u9ad8\u54c1\u8cea\u306a\u7533\u544a\u30b5\u30dd\u30fc\u30c8<\/span><\/strong>\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f53\u6cd5\u4eba\u306b\u306f\u3001<u>\u5143\u56fd\u7a0e\u5e81\u9577\u5b98\u30fb\u56fd\u7a0e\u5c40\u9577\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u7a0e\u52d9\u7f72OB\u304c\u591a\u6570\u5728\u7c4d<\/u>\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5728\u7c4d\u6570\u306f\u696d\u754c\u6700\u5927\u898f\u6a21\u3092\u8a87\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u56fd\u7a0eOB\u3067\u69cb\u6210\u3055\u308c\u305f\u300c\u5be9\u7406\u5ba4\u300d\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e8b\u9805\u3092\u4e8b\u524d\u306b\u7cbe\u67fb\u30fb\u691c\u8a0e\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u9632\u3050\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e07\u304c\u4e00\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u305f\u969b\u306b\u306f\u3001\u56fd\u7a0eOB\u304c\u7a0e\u7406\u58eb\u3068\u3068\u3082\u306b\u7acb\u3061\u4f1a\u3044\u3001\u6839\u62e0\u3092\u3082\u3063\u3066\u9069\u5207\u306b\u8aac\u660e\u30fb\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u7a0e\u52d9\u8abf\u67fb\u304c\u4e0d\u5b89\u300d\u300c\u7533\u544a\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u3089\u3069\u3046\u3057\u3088\u3046\u300d\u3068\u3044\u3063\u305f\u3054\u5fc3\u914d\u3092\u304a\u6301\u3061\u306e\u65b9\u306b\u3082\u3001\u5b89\u5fc3\u3057\u3066\u3054\u4f9d\u983c\u3044\u305f\u3060\u3051\u308b\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/special_advisor.png\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\u25a0\u4e3b\u306a\u7a0e\u52d9\u7f72OB\u306e\u4e00\u89a7\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba \u6cd5\u4eba\u6982\u8981<\/a><\/div>\n<h3 id=\"chknl37tqrr2gqd96ymx\"><span style=\"font-size: inherit;\">5-5.\u3010\u30dd\u30a4\u30f3\u30c8\uff15\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5b89\u5fc3\u306e\u5b9a\u984d\u5236\uff5c\u8ffd\u52a0\u8cbb\u7528\u306a\u3057\u306e\u300c\u76f8\u7d9a\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u660e\u6717\u306a\u6599\u91d1\u4f53\u7cfb\u306e\u5b9a\u984d\u30d7\u30e9\u30f3\u300c\u76f8\u7d9a\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/strong>\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><u>\u4e00\u5f8b45\u4e07\u5186\uff08\u7a0e\u8fbc\uff09\u3067\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u8ffd\u52a0\u8cbb\u7528\u304c\u4e00\u5207\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u8cbb\u7528\u304c\u3069\u308c\u304f\u3089\u3044\u304b\u304b\u308b\u304b\u5fc3\u914d\u2026\u300d\u3068\u3044\u3046\u65b9\u306b\u3082\u3001\u5b89\u5fc3\u3057\u3066\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u65b9\u306f\u3001\u307e\u305a\u306f\u304a\u6c17\u8efd\u306b\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku\/\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3<\/a>\u300d\u304b\u3089\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku\/\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/direct\/sozoku\/tatebannercomicomi.png\" class=\"fr-draggable\" \/><\/a><\/p>\n<h2 id=\"k2oktoqrtfkzikgosnj5i\">6.\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09\u3092\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"6ncczybsk0g5y4w5v1d5c9\">6-1.\u7a0e\u7406\u58eb\u3068\u306e\u9762\u8ac7\u306b\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u540c\u5e2d\u306f\u5fc5\u8981\u304b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u969b\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u9762\u8ac7\u306b\u540c\u5e2d\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/span><\/strong>\u3002<br \/>\n\u4e00\u822c\u7684\u306b\u306f\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u306e\u65b9\u3068\u7a0e\u7406\u58eb\u304c\u9762\u8ac7\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7533\u544a\u624b\u7d9a\u304d\u306f\u9032\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5b9f\u5370\u3068\u5370\u9451\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u9762\u8ac7\u306b\u53c2\u52a0\u3055\u308c\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u306e\u65b9\u306b\u610f\u601d\u78ba\u8a8d\u3084\u66f8\u985e\u306e\u53d6\u308a\u307e\u3068\u3081\u306a\u3069\u3092\u304a\u9858\u3044\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u9060\u65b9\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u3084\u3001\u4e8b\u60c5\u306b\u3088\u308a\u9762\u8ac7\u304c\u96e3\u3057\u3044\u5834\u5408\u3067\u3082\u3001\u5168\u56fd\u5bfe\u5fdc\u53ef\u80fd\u306a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u9762\u8ac7\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u30b9\u30e0\u30fc\u30ba\u306a\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"2bcvgo0ec4glv7stmkjybm\">6-2.\u65e2\u306b\u9280\u884c\u30fb\u8a3c\u5238\u4f1a\u793e\u306b\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u3092\u3057\u3066\u3044\u308b\u304c\u3001\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u3082\u5fc5\u8981\u304b<\/h3>\n<p>\u306f\u3044\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u306b\u306f\u3001<strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306e\u8077\u54e1\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3084\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u3092\u4ee3\u884c\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u5f8b\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3084\u76f8\u7d9a\u8ca1\u7523\u306e\u6b63\u78ba\u306a\u8a55\u4fa1\u3092\u5e0c\u671b\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306f\u63d0\u643a\u3059\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u7d39\u4ecb\u3057\u3066\u304f\u308c\u307e\u3059\u3002<br \/>\n\u7d39\u4ecb\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306e\u62c5\u5f53\u8005\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u308b\u3053\u304a\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"8f71xf3sd7lhw97whf4gko\">6-3.\u53f8\u6cd5\u66f8\u58eb\u306b\u65e2\u306b\u76f8\u7d9a\u306e\u76f8\u8ac7\u3092\u3057\u3066\u3044\u308b\u304c\u3001\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u3082\u5fc5\u8981\u304b<\/h3>\n<p>\u306f\u3044\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001<strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb\u306f\u76f8\u7d9a\u767b\u8a18\u3084\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210\u652f\u63f4\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306a\u3069\u306b\u5f37\u3044\u5c02\u9580\u5bb6\u3067\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3084\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u696d\u52d9\u306f\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"sqp4yd9tpxwuwcchmhtbl\">6-4.\u7533\u544a\u671f\u9650\u307e\u3067\u3042\u30681\u30f6\u6708\u3057\u304b\u306a\u3044\u2026\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u307e\u30671\u30f6\u6708\u3092\u5207\u3063\u3066\u3044\u3066\u3082\u3001<strong><span style=\"color: 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id=\"y5bihzoy9gl4vaxowgbme7\">6-5.\u4e07\u304c\u4e00\u7a0e\u52d9\u8abf\u67fb\u306b\u306a\u3064\u305f\u6642\u3001\u7a0e\u7406\u58eb\u306f\u5354\u529b\u3057\u3066\u304f\u308c\u308b\u306e\u304b<\/h3>\n<p>\u306f\u3044\u3001<strong><span style=\"color: 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id=\"mca2nbfhiqjr8d81imkia\">6-8.\u8b04\u672c\u3084\u516c\u56f3\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6\u3082\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u307e\u3059\u304b<\/h3>\n<p>\u306f\u3044\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u591a\u304f\u306f\u3001<strong><span style=\"color: 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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-requireddocuments\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u4e00\u89a7<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u66f8\u985e\u53ce\u96c6\u306e\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u3001\u52a0\u7b97\u5831\u916c\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e8b\u524d\u306b\u5831\u916c\u4f53\u7cfb\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"69td4o8f976wrddrzlctx\">6-9.\u7a0e\u7406\u58eb\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u984d\u304c\u5909\u308f\u308b\u306e\u306f\u306a\u305c<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u984d\u306f<strong><span style=\"color: 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#e25041;\"><strong>\u7a0e\u7406\u58eb\u5831\u916c\u306f\u539f\u5247\u3068\u3057\u3066\u767a\u751f<\/strong><\/span>\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\uff083,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u306b\u8fd1\u3044\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u304b\u3069\u3046\u304b\u306f\u8a73\u7d30\u306a\u8ca1\u7523\u8a55\u4fa1\u3092\u7d4c\u306a\u3051\u308c\u3070\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002\u76f8\u7d9a\u8ca1\u7523\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3057\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u3044\u3046\u4e00\u9023\u306e\u696d\u52d9\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u300c\u767a\u751f\u3059\u308b\u304b\u5426\u304b\u300d\u306b\u95a2\u308f\u3089\u305a\u884c\u3046\u3053\u3068\u3067\u3059\u306e\u3067\u7a0e\u7406\u58eb\u5831\u916c\u306f\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u5fae\u5999\u306a\u30b1\u30fc\u30b9\u3067\u3042\u308c\u3070\u3001\u30a2\u30dd\u30a4\u30f3\u30c8\u3084\u521d\u56de\u9762\u8ac7\u306e\u969b\u306b\u305d\u306e\u65e8\u3092\u4f1d\u3048\u3001\u7a0e\u7406\u58eb\u5831\u916c\u306e\u53d6\u308a\u6271\u3044\u3084\u898b\u7a4d\u3082\u308a\u306b\u3064\u3044\u3066\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"z1196y73jgomtv1indb2gh\">6-11.\u7a0e\u7406\u58eb\u5831\u916c\u306f\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p>\u3044\u3044\u3048\u3001<strong><span style=\"color: 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id=\"afadkzobjlr4lpbwesv5qa\">6-12.\u7a0e\u7406\u58eb\u5831\u916c\u3092\u652f\u6255\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3044\u3064\u306a\u306e\u304b<\/h3>\n<p>\u7a0e\u7406\u58eb\u5831\u916c\u306e\u652f\u6255\u3044\u6642\u671f\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u524d\u5f8c\u304c\u4e00\u822c\u7684<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u540d\u7fa9\u5909\u66f4\u3084\u9810\u91d1\u306e\u89e3\u7d04\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u8ca1\u7523\u3092\u81ea\u7531\u306b\u4f7f\u7528\u3067\u304d\u308b\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u3067\u53d7\u3051\u7d99\u3044\u3060\u9810\u91d1\u7b49\u304b\u3089\u7a0e\u7406\u58eb\u5831\u916c\u3092\u652f\u6255\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5831\u916c\u306e\u652f\u6255\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u91d1\u984d\u306e\u5185\u8a33\u306f\u3001\u521d\u56de\u9762\u8ac7\u3084\u5951\u7d04\u6642\u306b\u304d\u3061\u3093\u3068\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"dhjcg4exapk0l4jus1xpfv\">7.\u307e\u3068\u3081<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff13\u3064\u306e\u7406\u7531\u3092\u3054\u7d39\u4ecb\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<br \/>\n\u7e70\u308a\u8fd4\u3057\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\u7406\u7531\u306f\u4ee5\u4e0b\u306e\uff13\u70b9\u3067\u3059\u3002<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 25.7107%;\">\u7406\u7531\uff11<\/th>\n<td style=\"width: 74.1591%;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u306f\u5c02\u9580\u7684\u306a\u30b9\u30ad\u30eb\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7107%;\">\u7406\u7531\uff12<\/th>\n<td style=\"width: 74.1591%;\">\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u30fb\u7279\u4f8b\u306e\u9069\u7528\u306b\u306f\u30ce\u30a6\u30cf\u30a6\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.7107%;\">\u7406\u7531\uff13<\/th>\n<td style=\"width: 74.1591%;\">\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u5b9f\u65bd\u3057\u3066\u3082\u3089\u3048\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3059\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3076\u969b\u306f\u4ee5\u4e0b\u306e\uff15\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u30dd\u30a4\u30f3\u30c8\uff11<\/th>\n<td><a href=\"#99b6iywdqdgx7zuzaugcs\" target=\"_self\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30dd\u30a4\u30f3\u30c8\uff12<\/th>\n<td><a href=\"#1lweo9q7icmh69m4v1nco93\" target=\"_self\">\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30dd\u30a4\u30f3\u30c8\uff13<\/th>\n<td><a href=\"#yhiwqjnay9geezq6b6w6mk\" target=\"_self\">\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30dd\u30a4\u30f3\u30c8\uff14<\/th>\n<td><a href=\"#g9r3zj2uyjnvqeueq2na\" target=\"_self\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30dd\u30a4\u30f3\u30c8\uff15<\/th>\n<td><a href=\"#1joeqywcvke5b9msqnhwm\" target=\"_self\">\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u304b\u691c\u8a0e\u3057\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff1f\u300d \u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3059\u308b\u7a0e\u7406\u58eb\u306f\u3069\u306e\u3088\u3046\u306b\u9078\u3093\u3060\u3089\u3044\u3044\u306e\u3060\u308d\u3046\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f \u672c\u8a18\u4e8b\u3067\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1554,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[18],"class_list":["post-1555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-18"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1555","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=1555"}],"version-history":[{"count":27,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1555\/revisions"}],"predecessor-version":[{"id":7334,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1555\/revisions\/7334"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/1554"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=1555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=1555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}