{"id":1722,"date":"2023-09-19T09:00:36","date_gmt":"2023-09-19T00:00:36","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1722"},"modified":"2025-06-18T11:44:16","modified_gmt":"2025-06-18T02:44:16","slug":"unpaidrent-inheritedproperty","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/unpaidrent-inheritedproperty","title":{"rendered":"\u3010\u8cc3\u8cb8\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u65b9\u306f\u5fc5\u898b\u3011\u672a\u53ce\u5bb6\u8cc3\u306f\u76f8\u7d9a\u8ca1\u7523\u3067\u3059"},"content":{"rendered":"<p>\u300c\u672a\u53ce\u5bb6\u8cc3\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u308b\u306e\uff1f\u300d<br \/>\n\u300c\u8cc3\u8cb8\u7269\u4ef6\u3092\u76f8\u7d9a\u3057\u305f\u3051\u3069\u3001\u7d30\u304b\u3044\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u3084\u308a\u65b9\u304c\u5206\u304b\u3089\u306a\u3044\u2026\u300d<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u307f\u306a\u3055\u3093\u306f\u3001\u3053\u306e\u3088\u3046\u306a<strong>\u300c\u672a\u53ce\u5bb6\u8cc3\u3068\u76f8\u7d9a\u8ca1\u7523\u306e\u95a2\u4fc2\u300d\u306b\u3064\u3044\u3066\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n<p><strong>\u8cc3\u8cb8\u7269\u4ef6\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001\u7269\u4ef6\u306e\u307f\u306a\u3089\u305a\u672a\u53ce\u5bb6\u8cc3\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u308b\u304b\u3069\u3046\u304b\u3001\u524d\u53d7\u5bb6\u8cc3\u304c\u50b5\u52d9\u63a7\u9664\u306b\u542b\u307e\u308c\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001\u8003\u3048\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u672a\u53ce\u5bb6\u8cc3\u3068\u76f8\u7d9a\u7a0e\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u8cc3\u8cb8\u7269\u4ef6\u3092\u76f8\u7d9a\u3057\u305f\u65b9\u306f\u5fc5\u898b\u3067\u3059\u3002<\/p>\n<h2 id=\"nif55ztidz51t9oep5kqd\">1.\u672a\u53ce\u5bb6\u8cc3\u306f\u76f8\u7d9a\u8ca1\u7523\u3067\u3059<\/h2>\n<p><strong>\u672a\u53ce\u5bb6\u8cc3\u306f\u76f8\u7d9a\u8ca1\u7523\u3067\u3059\u3002<\/strong><br \/>\n\uff08\u203b\u672a\u53ce\u5bb6\u8cc3\u3068\u306f\u3001\u652f\u6255\u671f\u65e5\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u5bb6\u8cc3\u306e\u3053\u3068\u3067\u3059\u3002\uff09<\/p>\n<p>\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3057\u3066\u3044\u308b\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u306f\u3001\u672a\u53ce\u5bb6\u8cc3\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/08.htm#a-208\" target=\"_blank\" rel=\"noopener\">\uff08\u672a\u53ce\u6cd5\u5b9a\u679c\u5b9f\u306e\u8a55\u4fa1\uff09<\/a><\/p>\n<p>208\u3000\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u65e2\u306b\u53ce\u5165\u3059\u3079\u304d\u671f\u9650\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u540c\u6642\u671f\u306b\u304a\u3044\u3066\u307e\u3060\u53ce\u5165\u3057\u3066\u3044\u306a\u3044\u5730\u4ee3\u3001\u5bb6\u8cc3\u305d\u306e\u4ed6\u306e\u8cc3\u8cb8\u6599\u3001\u8cb8\u4ed8\u91d1\u306e\u5229\u606f\u7b49\u306e\u6cd5\u5b9a\u679c\u5b9f\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u53ce\u5165\u3059\u3079\u304d\u6cd5\u5b9a\u679c\u5b9f\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u8ca1\u7523\u57fa\u672c\u901a\u9054\u304b\u3089\u5206\u304b\u308b\u901a\u308a\u3001\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u3066\u3082\u5165\u91d1\u3055\u308c\u306a\u3044\u3082\u306e\uff08\u6ede\u7d0d\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09\u306f\u3001\u672a\u53ce\u5bb6\u8cc3\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u6f0f\u308c\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u672a\u53ce\u5bb6\u8cc3\u304c\u3042\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"m12lh3uaansvmkfy9ezksm\">2.\u672a\u53ce\u5bb6\u8cc3\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u300c\u652f\u6255\u3044\u671f\u65e5\u300d\u3067\u5224\u65ad\u3059\u308b<\/h2>\n<p>\u3067\u306f\u6b21\u306b\u3001\u76f8\u7d9a\u767a\u751f\u6642\u70b9\u3067\u6ede\u7d0d\u3055\u308c\u3066\u3044\u305f\u5bb6\u8cc3\u304c\u672a\u53ce\u5bb6\u8cc3\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u65b9\u6cd5\u3092\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u767a\u751f\u6642\u70b9\u3067\u6ede\u7d0d\u3055\u308c\u3066\u3044\u305f\u5bb6\u8cc3\u306f\u3001\u672a\u53ce\u5bb6\u8cc3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u3010\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u672a\u53ce\u5bb6\u8cc3\u306e\u8981\u4ef6\u3011<\/p>\n<p><strong>\u30fb\u76f8\u7d9a\u767a\u751f\u6642\u70b9\u3067\u652f\u6255\u3044\u671f\u65e5\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u3053\u3068<br \/>\n\u30fb\u76f8\u7d9a\u767a\u751f\u6642\u70b9\u3067\uff11\u306e\u5bb6\u8cc3\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/strong><\/p>\n<p><span style=\"font-size: 12px;\">\u203b<\/span><span style=\"font-size: 12px; color: #333333;\">\u652f\u6255\u671f\u65e5\u3068\u306f\u3001\u501f\u4e3b\u3068\u8cb8\u4e3b\u306e\u9593\u3067\u7de0\u7d50\u3055\u308c\u305f\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u306e\u5bb6\u8cc3\u652f\u6255\u65e5\u306e\u3053\u3068<\/span><\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u5bb6\u8cc3\u652f\u6255\u65e5\u304c\u5230\u6765\u6e08\u307f\u306e\u672a\u53ce\u5bb6\u8cc3\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"\" id=\"m0u3np6d1acqhsxqducyop\">3.\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\uff08\u5bb6\u8cc3\u306e\u652f\u6255\u65b9\u5f0f\u3054\u3068\uff09<\/h2>\n<p class=\"\">\u5bb6\u8cc3\u306e\u652f\u6255\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\uff12\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u4f55\u6708\u5206\u306e\u5bb6\u8cc3\u304c\u672a\u53ce\u5bb6\u8cc3\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5bb6\u8cc3\u306e\u652f\u6255\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff13\u7ae0\u3067\u306f\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3092\u6d3b\u7528\u3057\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"\">\u3010\u5bb6\u8cc3\u306e\u652f\u6255\u65b9\u5f0f\u3011<br \/>\n\u30fb<a href=\"#7lrbwrst3or46fs8qtjmsy\" target=\"_self\" rel=\"noopener\">\u5f8c\u6255\u3044\u65b9\u5f0f<\/a>\uff1a\u5f53\u6708\u5206\u306e\u5bb6\u8cc3\u3092\u5f53\u6708\u672b\u65e5\u307e\u3067\u306b\u652f\u6255\u3046<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb<\/span><a href=\"#ahutxzahxgwv368617scag\" target=\"_self\" rel=\"noopener\"><span style=\"font-size: 16px; color: #333333;\">\u524d\u6255\u3044\u65b9\u5f0f<\/span><\/a><span style=\"font-size: 16px; color: #333333;\">\uff1a\u5f53\u6708\u5206\u306e\u5bb6\u8cc3\u3092\u524d\u6708\u672b\u65e5\u307e\u3067\u306b\u652f\u6255\u3046<\/span><\/p>\n<\/div>\n<h3 class=\"\" id=\"7lrbwrst3or46fs8qtjmsy\">3-1.\u5f8c\u6255\u3044\u65b9\u5f0f\u306e\u5834\u5408<\/h3>\n<p>\u5bb6\u8cc3\u306f\u5f53\u6708\u5206\u5f53\u6708\u672a\u6255\u3044\uff08\u6708\uff17\u4e07\u5186\uff09\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c5\u670820\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u3068\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/09\/undefined-1694751922.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"y8a4tvzvgbej0s0tu7xnl\">4\u6708\u5206\u306e\u5bb6\u8cc3\u3092\u6b7b\u4ea1\u65e5\u307e\u3067\u306b\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408<\/h4>\n<p class=\"\"><strong>\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p class=\"\">4\u6708\u5206\u306f\u5bb6\u8cc3\u306f\u3059\u3067\u306b\u53d7\u3051\u53d6\u3063\u3066\u304a\u308a\u3001\u9810\u91d1\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u30025\u6708\u5206\u306f\u6b7b\u4ea1\u65e5\u306b\u304a\u3044\u3066\u652f\u6255\u671f\u65e5\u304c\u5230\u6765\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u672a\u53ce\u5bb6\u8cc3\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u30025\u67081\u65e5\uff5e5\u670820\u65e5\u5206\u306e\u65e5\u5272\u308a\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<h4 class=\"\" id=\"y6xayijyajfn0hko24531\">\n4\u6708\u5206\u306e\u5bb6\u8cc3\u3092\u6b7b\u4ea1\u65e5\u306b\u304a\u3044\u3066\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u5834\u5408<\/h4>\n<p class=\"\"><strong>\u672a\u53ce\u5bb6\u8cc3\u3068\u3057\u30667\u4e07\u5186\u304c\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\">4\u6708\u5206\u306e\u5bb6\u8cc3\u306e\u652f\u6255\u671f\u9650\uff084\u670830\u65e5\uff09\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u5bb6\u8cc3\u3067\u3001\u6b7b\u4ea1\u65e5\u306b\u304a\u3044\u3066\u307e\u3060\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u53d7\u3051\u53d6\u308b\u3079\u304d\u5bb6\u8cc3\u306e\u91d1\u984d\u3092\u672a\u53ce\u5bb6\u8cc3\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h3 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