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vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u6b21\u306b\u3001\u7533\u544a\u304c\u4e0d\u8981\u304b\u5224\u65ad\u3059\u308b\u65b9\u6cd5\u306f\u3001\u300c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u300d\u304c<strong>\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306b\u306a\u308b\u304b\u3092\u78ba\u8a8d<\/strong>\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306b\u306f\u3001\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089\u4e00\u5b9a\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u57fa\u790e\u63a7\u9664\u984d\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u304c3,000\u4e07\u5186\u4ee5\u4e0a\u3042\u3063\u3066\u3082\u3001\u57fa\u790e\u63a7\u9664\u306e\u91d1\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002 \u3055\u3089\u306b\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3082\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"\">2-1.\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1690865569.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f\u300c3,000\u4e07\u5186+\uff08600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u591a\u3044\u307b\u3069\u57fa\u790e\u63a7\u9664\u984d\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>2-2.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046<\/h3>\n<p class=\"\">\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u306f\u3001\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\n\u307e\u305a\u3001<span class=\"f-marker-y\">\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d\u3068\u306f\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u4eba\u3067\u3059\u3002<\/span>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u3068\u88ab\u76f8\u7d9a\u4eba\u306e\u8840\u65cf\u3067\u3059\u3002\u8840\u65cf\u76f8\u7d9a\u4eba\u306b\u306f\u76f8\u7d9a\u9806\u4f4d\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u76f8\u7d9a\u9806\u4f4d\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1690867786.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span class=\"f-marker-y\">\u30fb\u914d\u5076\u8005\u3068\u306f\u6b63\u5f0f\u306a\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u592b\u5a66\u306e\u4e00\u65b9\u3092\u6307\u3057\u3001\u5185\u7e01\u95a2\u4fc2\u306b\u3042\u308b\u8005\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><strong>\u30fb\u7b2c1\u9806\u4f4d\uff1a\u5b50<\/strong>\u3000<\/p>\n<p class=\"\">\u2460\u5ae1\u51fa\u5b50\uff1a\u6b63\u5f0f\u306a\u5a5a\u59fb\u95a2\u4fc2\u306e\u3082\u3068\u306b\u751f\u307e\u308c\u305f\u5b50<br \/>\n<span style=\"font-size: 12px;\">\u203b\u7236\u6bcd\u304c\u96e2\u5a5a\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u89aa\u5b50\u9593\u306b\u304a\u3051\u308b\u8840\u65cf\u95a2\u4fc2\u306f\u306a\u304f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5b50\u306f\u7236\u3068\u6bcd\u306e\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u2461\u975e\u5ae1\u51fa\u5b50\uff1a\u6b63\u5f0f\u306a\u5a5a\u59fb\u95a2\u4fc2\u5916\u306b\u751f\u307e\u308c\u305f\u5b50(\u3044\u308f\u3086\u308b\u5a5a\u5916\u5b50)<br \/>\n<span style=\"font-size: 12px;\">\u203b\u88ab\u76f8\u7d9a\u4eba\u304c\u8a8d\u77e5\u3057\u3066\u3044\u308c\u3070\u5b50\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u203b\u907a\u8a00\u306b\u3088\u308b\u8a8d\u77e5\u3082\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u51fa\u751f\u3057\u305f\u65e5\u306b\u9061\u3063\u3066\u5b50\u3068\u3057\u3066\u306e\u8eab\u5206\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u2462\u990a\u5b50\uff1a\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u5b50\u3068\u6271\u308f\u308c\u308b\u8005<br \/>\n<span style=\"font-size: 12px;\">\u203b\u990a\u5b50\u306f\u3001\u990a\u5b50\u7e01\u7d44\u306e\u5c4a\u51fa\u3092\u3057\u305f\u65e5\u304b\u3089\u990a\u89aa\u306e\u5ae1\u51fa\u5b50\u3068\u3057\u3066\u306e\u8eab\u5206\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12px;\">\u203b\u666e\u901a\u990a\u5b50\u306e\u5834\u5408\u306b\u306f\u5b9f\u89aa\u53ca\u3073\u305d\u306e\u8840\u65cf\u3068\u306e\u89aa\u65cf\u95a2\u4fc2\u306f\u6d88\u6ec5\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><strong>\u30fb\u7b2c2\u9806\u4f4d\uff1a\u76f4\u7cfb\u5c0a\u5c5e<\/strong><\/p>\n<p class=\"\">\u88ab\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u5f97\u308b\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u306a\u3069<\/strong>\u306e\u76f4\u7cfb\u5c0a\u5c5e\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u89aa\u7b49\u306e\u7570\u306a\u308b\u8005\u306e\u9593\u3067\u306f\u3001\u89aa\u7b49\u306e\u8fd1\u3044\u8005\u3092\u512a\u5148\u3057\u3066\u76f8\u7d9a\u4eba\u3068\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u3068\u306f\u3001\u5b50\u304c\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u653e\u68c4\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u30fb\u7b2c3\u9806\u4f4d\uff1a\u5144\u5f1f\u59c9\u59b9<\/strong><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306b\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u5f97\u308b\u5b50(\u7b2c1\u9806\u4f4d)\u304c\u304a\u3089\u305a\u3001\u3055\u3089\u306b\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u5f97\u308b\u76f4\u7cfb\u5c0a\u5c5e(\u7b2c2\u9806\u4f4d)\u3082\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5144\u5f1f\u59c9\u59b9(\u7b2c3\u9806\u4f4d)\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u3001\u7236\u6bcd\u306e\u53cc\u65b9\u3092\u540c\u3058\u304f\u3059\u308b\u5144\u5f1f\u59c9\u59b9\u3092\u300c\u5168\u8840\u5144\u5f1f\u59c9\u59b9\u300d\u3068\u3044\u3044\u3001\u7236\u6bcd\u306e\u3046\u3061\u4e00\u65b9\u306e\u307f\u3092\u540c\u3058\u304f\u3059\u308b\u306b\u3059\u304e\u306a\u3044\u5144\u5f1f\u59c9\u59b9\u3092\u300c\u534a\u8840\u5144\u5f1f\u59c9\u59b9\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"\">2-3.\u57fa\u790e\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046<\/h3>\n<p class=\"\">\u4ee5\u4e0a\u306e\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3010\u4f8b\u3011\u914d\u5076\u8005\u3001\u5b503\u4eba\u3000\u306e\u5834\u5408<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1692062024.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 class=\"\">\u2460\u57fa\u790e\u63a7\u9664\u984d3,000\u4e07\u5186<\/h4>\n<p class=\"\">\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1692062367.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u3066\u3082\u3044\u306a\u304f\u3066\u3082\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c3,000\u4e07\u5186\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 class=\"\">\u2461\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u00d7600\u4e07\u5186<\/h4>\n<p class=\"\">\u6b21\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u4f8b\u984c\u306e\u901a\u308a\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u914d\u5076\u8005\u3001\u5b503\u4eba\u306e\u5834\u5408\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f4\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1692151747.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>600\u4e07\u5186\u00d74\uff1d2,400\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u591a\u3044\u307b\u3069\u3001\u57fa\u790e\u63a7\u9664\u984d\u304c\u5897\u3048\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"\">\u2462 \u2460\uff0b\u2461\u3092\u3057\u3066\u57fa\u790e\u63a7\u9664\u984d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059<\/h4>\n<p class=\"\">\u2460\u3001\u2461\u3067\u8a08\u7b97\u3057\u305f\u984d\u3092\u8db3\u3057\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u4e0b\u8a18\u56f3\u306e\u901a\u308a\u8a08\u7b97\u3059\u308b\u3068\u30013,000\u4e07\u5186+(600\u4e07\u5186\u00d74)=5,400\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3067\u57fa\u790e\u63a7\u9664\u984d\u304c\u6c42\u3081\u3089\u308c\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1692151805.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u5408\u8a08\u984d\u304c\u300c5,400\u4e07\u5186\u300d\u4ee5\u4e0b\u3068\u306a\u308c\u3070\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u984d\u30820\u5186\u3067\u3059\u3057\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3082\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u300c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u300d\u304c\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306b\u306a\u3063\u305f\u65b9\u306f\u3001\u3053\u3053\u307e\u3067\u8aad\u3093\u3067\u3044\u305f\u3060\u3051\u308c\u3070\u5927\u4e08\u592b\u3067\u3059\u3002\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u3066\u3057\u307e\u3063\u305f\u65b9\u306f\u6b21\u306e\u7ae0\u3078\u9032\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 class=\"\">3.\u30b1\u30fc\u30b93.<strong>\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306e\u5404\u7a2e\u63a7\u9664\u3092\u9069\u7528\u3057\u3001\u7a0e\u984d0\u5186<\/strong><\/h2>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1692065765.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>3,000\u4e07\u5186\u3082\u8d85\u3048\u3066\u3057\u307e\u3044\u3001\u57fa\u790e\u63a7\u9664\u3082\u8d85\u3048\u305f\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u5404\u7a2e\u300c\u63a7\u9664\u300d\u3092\u9069\u7528\u3057\u3001\u7a0e\u984d\u304c0\u5186\u3068\u306a\u308c\u3070\u7533\u544a\u4e0d\u8981\u3067\u3059\u3002\u5404\u7a2e\u300c\u63a7\u9664\u300d\u306e\u4e2d\u306b\u306f\u3001\u305d\u306e\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u201d\u7fa9\u52d9\u201d\u3068\u306a\u308b\u63a7\u9664\u3068\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7fa9\u52d9\u3068\u3057\u306a\u3044\u63a7\u9664\u3092\u9069\u7528\u3057\u3001\u7a0e\u984d\u304c0\u306b\u306a\u308b\u5834\u5408\u306f\u7533\u544a\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u7fa9\u52d9\u3068\u3055\u308c\u3066\u3044\u308b\u300c\u63a7\u9664\u300d\u3092\u9069\u7528\u3057\u3001\u7a0e\u984d\u304c0\u5186\u3068\u306a\u3063\u3066\u3082\u3001\u7533\u544a\u306f\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-1.\u7533\u544a\u7fa9\u52d9\u306e\u306a\u3044\u63a7\u9664\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046<\/h3>\n<p class=\"\">\u7533\u544a\u7fa9\u52d9\u306e\u306a\u3044\u300c\u63a7\u9664\u300d4\u3064\u3042\u308a\u3001\u8868\u306e\u5de6\u5074\u306e\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u9069\u7528\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308c\u3070\u8ab0\u3067\u3082\u4f7f\u3048\u308b\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1692756648.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4>\u2460\u969c\u5bb3\u8005\u63a7\u9664<\/h4>\n<p class=\"\">\u76f8\u7d9a\u4eba\u304c85\u6b73\u672a\u6e80\u306e\u969c\u5bb3\u8005\u306e\u3068\u304d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4167.htm\" target=\"_blank\" rel=\"noopener\">(\u56fd\u7a0e\u5e81HP\u3088\u308a)<\/a><br \/>\n\u79c1\u306e\u7d4c\u9a13\u4e0a\u3001\u3053\u306e\u63a7\u9664\u306f\u591a\u304f\u306e\u65b9\u304c\u9069\u7528\u3067\u304d\u308b\u5370\u8c61\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u3093\u306a\u63a7\u9664\u304c\u3042\u3063\u305f\u306a\u3068\u899a\u3048\u3066\u3044\u305f\u3060\u304f\u3053\u4e8b\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u9069\u7528\u8981\u4ef6\u7b49\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4167.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1691148527.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4>\u2461\u672a\u6210\u5e74\u8005\u63a7\u9664<\/h4>\n<p class=\"\">\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u8005\u306e\u3068\u304d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4164.htm\" target=\"_blank\" rel=\"noopener\">(\u56fd\u7a0e\u5e81HP\u3088\u308a)<\/a><br \/>\n\u3053\u306e\u63a7\u9664\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u672a\u6210\u5e74\u8005(18\u6b73\u672a\u6e80)\u304c\u3044\u308b\u5834\u5408\u306b\u4f7f\u3048\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u9069\u7528\u8981\u4ef6\u7b49\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4164.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<p><span style=\"font-size: 12px;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1691148988.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span><\/p>\n<h4>\u2462\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<\/h4>\n<p class=\"\">\u4eca\u56de\u306e\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3001\u907a\u8d08\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u3001\u907a\u8d08\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4168.htm\" target=\"_blank\" rel=\"noopener\">(\u56fd\u7a0e\u5e81HP\u3088\u308a)<\/a><br \/>\n\u76f8\u7d9a\u4eba\u306e\u3069\u306a\u305f\u304b\u304c10\u5e74\u4ee5\u5185\u306b2\u56de\u76ee\u306e\u76f8\u7d9a\u3092\u7d4c\u9a13\u3055\u308c\u308b\u969b\u306b\u306f\u3001\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1690936495-1691997738.png\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">A\uff1a\u4eca\u56de\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u524d\u306e\u76f8\u7d9a\u306e\u969b\u306b\u8ab2\u305b\u3089\u308c\u305f\u76f8\u7d9a\u7a0e\u984d<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3053\u306e\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3092\u3044\u3044\u3001\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306e\u514d\u9664\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u984d\u306a\u3089\u3073\u306b\u5ef6\u6ede\u7a0e\u3001\u5229\u5b50\u7a0e\u304a\u3088\u3073\u52a0\u7b97\u7a0e\u306e\u984d\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">B\uff1a\u4eca\u56de\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u524d\u306e\u76f8\u7d9a\u306e\u969b\u306b\u53d6\u5f97\u3057\u305f\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u53d6\u5f97\u8ca1\u7523\u306e\u4fa1\u984d\uff0b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u306e\u4fa1\u984d\uff0d\u50b5\u52d9\u304a\u3088\u3073\u846c\u5f0f\u8cbb\u7528\u306e\u91d1\u984d\uff09<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">C\uff1a\u4eca\u56de\u306e\u76f8\u7d9a\u3001\u907a\u8d08\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3059\u3079\u3066\u306e\u4eba\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">D\uff1a\u4eca\u56de\u306e\u305d\u306e\u76f8\u7d9a\u4eba\u306e\u7d14\u8cc7\u7523\u4fa1\u984d<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">E\uff1a\u524d\u306e\u76f8\u7d9a\u304b\u3089\u4eca\u56de\u306e\u76f8\u7d9a\u307e\u3067\u306e\u671f\u9593\uff081\u5e74\u672a\u6e80\u306e\u671f\u9593\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u3002\uff09<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u3001\u907a\u8d08\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97<\/span>\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u3046\u3061\u306b\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u4e00\u90e8\u306e\u8a08\u7b97\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2463\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/h4>\n<p class=\"\">\u6d77\u5916\u306b\u3042\u308b\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8ca1\u7523\u306b\u305d\u306e\u56fd\u306e\u76f8\u7d9a\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u3067\u3082\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3001\u3072\u3068\u3064\u306e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u3001\u65e5\u672c\u3068\u6d77\u5916\u3068\u3067\u4e8c\u91cd\u306b\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u73fe\u5730\u3067\u652f\u6255\u3063\u305f\u76f8\u7d9a\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u91d1\u3092\u3001\u4e00\u5b9a\u984d\u307e\u3067\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3092\u3001\u76f8\u7d9a\u7a0e\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u79c1\u306e\u7d4c\u9a13\u4e0a\u3001\u3042\u307e\u308a\u51fa\u3066\u6765\u307e\u305b\u3093\u304c\u4eca\u5f8c\u5897\u3048\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u4ee5\u4e0a\u30014\u3064\u306e\u63a7\u9664\u304c\u7533\u544a\u7fa9\u52d9\u306e\u306a\u3044\u63a7\u9664\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<span class=\"f-marker-y\"><strong>\u3053\u306e\u63a7\u9664\u3092\u9069\u7528\u3057\u3001\u7a0e\u984d\u304c0\u5186\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u7533\u544a\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3>3-2.\u7533\u544a\u304c\u5fc5\u8981\u306a\u63a7\u9664<\/h3>\n<p class=\"\">\u8868\u306e\u53f3\u5074\u306e\u300c\u63a7\u9664\u300d\u3092\u4f7f\u3046\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<span class=\"f-marker-y\"><strong>\u63a7\u9664\u3067\u7a0e\u984d\u304c\u300c0\u300d\u3068\u306a\u3063\u3066\u3082\u5fc5\u305a\u7533\u544a\u304c\u5fc5\u8981<\/strong>\u3068\u306a\u308a\u307e\u3059<\/span>\u306e\u3067\u3001\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u53f3\u5074\u306e\u63a7\u9664\u306f\u3001\u9069\u7528\u8981\u4ef6\u304c\u96e3\u3057\u304f\u500b\u4eba\u3067\u5224\u65ad\u3057\u3066\u9593\u9055\u3048\u3066\u3057\u307e\u3046\u3068\u53d6\u308a\u8fd4\u3057\u306e\u3064\u304b\u306a\u3044\u4e8b\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u8a73\u7d30\u306f\u7701\u7565\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\u3082\u3057\u3001\u4f7f\u3048\u305d\u3046\u3060\u306a\u3068\u601d\u3063\u305f\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/10\/undefined-1692756715.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4158.htm\" target=\"_blank\" rel=\"noopener\">No.4158\u3000\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b(\u56fd\u7a0e\u5e81HP\u3088\u308a)<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">No.4124\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b(\u56fd\u7a0e\u5e81HP\u3088\u308a)<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4141.htm\" target=\"_blank\" rel=\"noopener\">No.4141\u3000\u5bc4\u4ed8\u91d1\u63a7\u9664(\u56fd\u7a0e\u5e81HP\u3088\u308a)<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4147.htm\" target=\"_blank\" rel=\"noopener\">No.4147\u3000\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b(\u56fd\u7a0e\u5e81HP\u3088\u308a)<\/a><\/p>\n<h2>4.\u3055\u3044\u3054\u306b<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.keisan.nta.go.jp\/sozoku\/yohihantei\/top#bsctrl\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u5224\u5b9a\u30b3\u30fc\u30ca\u30fc<\/a>\u300d\u3092\u6d3b\u7528\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u4e0a\u3067\u76f8\u7d9a\u8ca1\u7523\u306a\u3069\u3092\u5165\u529b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u8981\u5426\u3092\u5224\u5b9a\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5165\u529b\u81ea\u4f53\u306f\u81ea\u5206\u81ea\u8eab\u3067\u884c\u3046\u305f\u3081\u3001\u52d8\u9055\u3044\u3084\u601d\u3044\u9055\u3044\u306a\u3069\u3067\u5165\u529b\u5185\u5bb9\u306b\u76f8\u9055\u304c\u3042\u308b\u3068\u6b63\u3057\u3044\u5224\u5b9a\u7d50\u679c\u304c\u51fa\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u304a\u304a\u3088\u305d\u306e\u898b\u5f53\u3092\u3064\u3051\u308b\u306b\u3068\u3069\u3081\u3001\u6b63\u78ba\u306a\u6570\u5b57\u306f\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u5927\u5207\u306a\u5bb6\u65cf\u3092\u4ea1\u304f\u3057\u76f8\u7d9a\u3057\u305f\u3051\u308c\u3069\u3001\u81ea\u5206\u306e\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u3044\u6c17\u304c\u3059\u308b\u300d \u300c\u672c\u5f53\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u4e0d\u8981\u306a\u306e\u3060\u308d\u3046\u304b\u3001\u81ea\u5206\u3067\u5224\u65ad\u3057\u3066\u3082\u5927\u4e08\u592b\u306a\u306e\u3060\u308d\u3046\u304b\u300d\u306a\u3069\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u521d\u3081\u3066\u306e\u7d4c\u9a13\u3067\u3001\u4e0d\u5b89\u306b\u611f\u3058\u308b\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":1821,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[18],"class_list":["post-1822","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\/1822","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\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=1822"}],"version-history":[{"count":5,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1822\/revisions"}],"predecessor-version":[{"id":6513,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1822\/revisions\/6513"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/1821"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=1822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=1822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}