{"id":1996,"date":"2023-10-23T09:00:27","date_gmt":"2023-10-23T00:00:27","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=1996"},"modified":"2025-07-01T14:19:47","modified_gmt":"2025-07-01T05:19:47","slug":"inheritance-realestaterentalbusiness","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestaterentalbusiness","title":{"rendered":"\u76f8\u7d9a\u306b\u3088\u308a\u4e0d\u52d5\u7523\u8cc3\u8cb8\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408\u306e\u5c4a\u3051\u51fa"},"content":{"rendered":"<p>\u76f8\u7d9a\u306b\u3088\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u55b6\u3093\u3067\u3044\u305f\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a81\u7136\u3001\u8cc3\u8cb8\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u3001\u5f15\u304d\u7d99\u3044\u3060\u76f8\u7d9a\u4eba\u304c\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u304b\u308f\u304b\u3089\u305a\u306b\u6238\u60d1\u3046\u3053\u3068\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306f<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/strong><\/p>\n<h2>1.\u00a0\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u66f8\uff08\u7a0e\u52d9\u7f72\u3001\u90fd\u9053\u5e9c\u770c\uff09<\/h2>\n<p><strong>\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3044\u3060\u306e\u3067\u3059\u304b\u3089\u3001\u307e\u305a\u306f\u958b\u696d\u306e\u5c4a\u3051\u51fa\u3067\u3059\u3002<\/strong>\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3092\u3057\u307e\u3059\u304c\u3001\u63d0\u51fa\u3057\u306a\u304f\u3066\u3082\u4e8b\u696d\u306f\u884c\u3048\u307e\u3059\u3057\u3001\u63d0\u51fa\u3092\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u7f70\u5247\u306f\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u500b\u4eba\u4e8b\u696d\u7a0e\u306b\u3082\u304b\u304b\u308f\u308b\u305f\u3081\u3001\u4e8b\u696d\u7684\u898f\u6a21\uff085\u68df10\u5ba4\u4ee5\u4e0a\uff09\u3067\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u306f\u63d0\u51fa\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h2>2.\u00a0\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/h2>\n<p><strong>\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u55b6\u3080\u4e8b\u696d\u8005\u306f\u3001\u9752\u8272\u7533\u544a\u8005\u306e\u627f\u8a8d\u3092\u3046\u3051\u3066\u304a\u304f\u3068\u7a2e\u3005\u306e\u7279\u5178\u304c\u3042\u308a\u307e\u3059<\/strong>\u306e\u3067\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u5f97\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u3053\u306e\u7533\u8acb\u66f8\u306f\u63d0\u51fa\u3092\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u63d0\u51fa\u671f\u9650\u306f\u6b21\u306e\u3088\u3046\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"\">2-1.\u88ab\u76f8\u7d9a\u4eba\u304c\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/h3>\n<p>\u6b7b\u4ea1\u3057\u305f\u65e5\u306b\u3088\u308a\u63d0\u51fa\u671f\u9650\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6b7b\u4ea1\u306e\u65e5\u304c\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u30898\u670831\u65e5\u307e\u3067\u30fb\u30fb\u6b7b\u4ea1\u306e\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185<\/li>\n<li>\u6b7b\u4ea1\u306e\u65e5\u304c9\u67081\u65e5\u304b\u308910\u670831\u65e5\u307e\u3067\u30fb\u30fb\u305d\u306e\u5e74\u306e12\u670831\u65e5\u307e\u3067<\/li>\n<li>\u6b7b\u4ea1\u306e\u65e5\u304c11\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u30fb\u30fb\u305d\u306e\u5e74\u306e\u7fcc\u5e742\u670815\u65e5\u307e\u3067<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u9752\u8272\u7533\u544a\u8005\u306e\u7279\u5178\u306e\uff11\u3064\u306b\u3001<\/strong><strong>\u6240\u5f97\u91d1\u984d\u304b\u308955\u4e07\u5186\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f65\u4e07\u5186\uff09\u307e\u305f\u306f10\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u3068\u3044\u3046\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3068\u6bd4\u3079\u3066\u6240\u5f97\u7a0e\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u63d0\u51fa\u3057\u305f\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u9752\u8272\u7533\u544a\u3092\u627f\u8a8d\u3057\u307e\u3057\u305f\u300d\u3068\u3044\u3046\u66f8\u9762\u306a\u3069\u306b\u3088\u308b\u9023\u7d61\u306f\u6765\u307e\u305b\u3093\u304c\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5e74\u306e12\u670831\u65e5\uff08\u305d\u306e\u5e74\u306e11\u67081\u65e5\u4ee5\u964d\u65b0\u305f\u306b\u696d\u52d9\u3092\u958b\u59cb\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e74\u306e2\u670815\u65e5\uff09\u307e\u3067\u306b\u300c\u9752\u8272\u7533\u544a\u3092\u8a8d\u3081\u306a\u3044\u300d\u3068\u3044\u3046\u51e6\u5206\u306e\u901a\u77e5\u304c\u6765\u306a\u3044\u9650\u308a\u3001\u9752\u8272\u7533\u544a\u306f\u627f\u8a8d\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 class=\"\">3.\u6240\u5f97\u7a0e\u306e\u9752\u8272\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/h2>\n<p><strong>\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u914d\u5076\u8005\u306a\u3069\u3078\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u884c\u3044\u3001\u7d66\u4e0e\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3082\u3057\u3001\u63d0\u51fa\u304c\u671f\u9650\u5185\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u6700\u521d\u306e\u5e74\u5ea6\u306f\u5c02\u5f93\u8005\u3078\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3092\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u7d66\u4e0e\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308c\u3070\u3001\u63d0\u51fa\u3057\u305f\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 class=\"\">3-1.\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u8981\u4ef6\u3068\u306f<\/h3>\n<p class=\"\">\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u4e3b\u306a\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u9752\u8272\u7533\u544a\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u305d\u306e\u5e7412\u670831\u65e5\u73fe\u5728\uff08\u5c02\u5f93\u8005\u53c8\u306f\u9752\u8272\u7533\u544a\u8005\u304c\u5e74\u306e\u4e2d\u9014\u3067\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u305d\u308c\u305e\u308c\u6b7b\u4ea1\u5f53\u6642\uff09\u3067\u5e74\u9f62\u304c15\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h2 class=\"\">4.\u7d66\u4e0e\u652f\u6255\u3044\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u7b49\u306e\u5c4a\u51fa\u66f8<\/h2>\n<p class=\"\">\u9752\u8272\u5c02\u5f93\u8005\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u308a\u3001\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3053\u3068\u3068\u306a\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u63d0\u51fa\u3092\u3057\u307e\u3059\u3002<\/p>\n<h2>5.\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8<\/h2>\n<p><strong>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3084\u5f93\u696d\u54e1\u3078\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u3001\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u5c4a\u3051\u51fa\u3067\u3059\u3002<\/strong><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001<strong>\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3092\u3057\u305f\u65e5\u306e\u7fcc\u670810\u65e5\u304c\u7d0d\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002<\/strong>\u7d66\u4e0e\u306f\u6bce\u6708\u652f\u6255\u3046\u305f\u3081\u3001\u5929\u5f15\u304d\u3057\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3082\u6bce\u6708\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u500b\u4eba\u4e8b\u696d\u8005\u306e\u8ca0\u62c5\u304c\u5897\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3046\u4eba\u304c\u5e38\u664210\u4eba\u672a\u6e80\u3057\u304b\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u9810\u304b\u3063\u3066\u3044\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u5fa9\u8208\u6240\u5f97\u7a0e\u3092\u542b\u3080\uff09\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u7fcc\u670810\u65e5\u3067\u306f\u306a\u304f\u3001\u5e742\u56de\u306e\u6c7a\u3081\u3089\u308c\u305f\u6642\u671f\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">1\u6708\u304b\u30896\u6708\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u7b49\u30fb\u30fb7\u670810\u65e5<br \/>\n7\u6708\u304b\u308912\u6708\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u7b49\u30fb\u30fb\u7fcc\u5e741\u670820\u65e5<\/p>\n<\/div>\n<h2>6.\u88ab\u76f8\u7d9a\u4eba\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u66f8<\/h2>\n<p><strong>\u76f8\u7d9a\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\uff11\u6708\uff11\u65e5\u304b\u3089\u76f8\u7d9a\u767a\u751f\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u3057\u305f\u6240\u5f97\u91d1\u984d\u53ca\u3073\u6240\u5f97\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u3066\u3001\u76f8\u7d9a\u304c\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185\u306b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3068\u7d0d\u7a0e\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3092\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u4eba\u304c\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u4ee3\u308f\u308a\u306b\u7d0d\u7a0e\u3057\u305f\u6240\u5f97\u7a0e\u7b49\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u969b\u306e\u50b5\u52d9\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3057\u3001\u6240\u5f97\u7a0e\u7b49\u306e\u9084\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u9084\u4ed8\u3092\u53d7\u3051\u305f\u91d1\u984d\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>7.\u6d88\u8cbb\u7a0e\u306e\u5c4a\u3051\u51fa<\/h2>\n<p><strong>\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u7269\u4ef6\u306e\u7528\u9014\u304c\u5c45\u4f4f\u7528\u3067\u3042\u308c\u3070\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306f\u307b\u3068\u3093\u3069\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u306a\u3069\u5c45\u4f4f\u7528\u4ee5\u5916\u306e\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6d88\u8cbb\u7a0e\u7533\u544a\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u306f\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<ol>\n<li><strong>\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6b7b\u4ea1\u5c4a\u51fa\u66f8<\/strong><\/li>\n<li><strong>\u9069\u683c\u8acb\u6c42\u66f8\u4e8b\u696d\u8005\u306e\u6b7b\u4ea1\u5c4a\u51fa\u66f8<\/strong><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u9069\u683c\u8acb\u6c42\u66f8\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u306b\u3088\u308a\u6b7b\u4ea1\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u65e5\u306e\u7fcc\u65e5\u3001\u307e\u305f\u306f\u3001\u6b7b\u4ea1\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u306b\u767b\u9332\u306e\u52b9\u529b\u304c\u5931\u308f\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u76f8\u7d9a\u4eba\u306e\u9069\u683c\u8acb\u6c42\u66f8\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa<\/strong><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u9069\u683c\u8acb\u6c42\u66f8\u4e8b\u696d\u8005\u306e\u5c4a\u3051\u51fa\u306f\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u306b\u306f\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306e\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u76f8\u7d9a\u4eba\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u306e\u524d\u65e5\u3001\u307e\u305f\u306f\u3001\u305d\u306e\u76f8\u7d9a\u306b\u304b\u304b\u308b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u4eba\u3092\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u307f\u306a\u3059\u63aa\u7f6e\u304c\u3042\u308a\u3001\u3053\u306e\u5834\u5408\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u767b\u9332\u756a\u53f7\u3092\u76f8\u7d9a\u4eba\u306e\u767b\u9332\u756a\u53f7\u3068\u307f\u306a\u3059\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u76f8\u7d9a\u30fb\u5408\u4f75\u30fb\u5206\u5272\u7b49\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u306e\u4ed8\u8868<\/strong><\/li>\n<\/ol>\n<\/div>\n<h2>8.\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a<\/h2>\n<p class=\"\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u306f\u3001\u4ee5\u4e0b\u306e3\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3>8-1.\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5e74<\/h3>\n<p><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff08\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u58f2\u4e0a\uff09\u306e\u307f\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u304c\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u306b\u304b\u304b\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306f\u514d\u9664\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>8-2.\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u4ee5\u964d<\/h3>\n<p><strong>\u305d\u306e\u5e74\u306e\u524d\u5e74\u307e\u305f\u306f\u524d\u3005\u5e74\u306b\u76f8\u7d9a\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u88ab\u76f8\u7d9a\u4eba\u306e\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3092\u5408\u8a08\u3057\u3066\u5224\u5b9a\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h3>8-3.\u672a\u5206\u5272\u306e\u5834\u5408<\/h3>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u3001\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306f\u5171\u540c\u3057\u3066\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u304c\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u5404\u76f8\u7d9a\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u306f\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u5404\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u4e57\u3058\u305f\u91d1\u984d\u3067\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<h2>9.\u307e\u3068\u3081<\/h2>\n<p>\u4eca\u56de\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u3001\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p class=\"\">\u3054\u4e0d\u660e\u70b9\u7b49\u3042\u308a\u307e\u3057\u305f\u3089\u3001\u65e9\u3081\u306b\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u306b\u3088\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u55b6\u3093\u3067\u3044\u305f\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u7a81\u7136\u3001\u8cc3\u8cb8\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u3001\u5f15\u304d\u7d99\u3044\u3060\u76f8\u7d9a\u4eba\u304c\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u304b\u308f\u304b\u3089\u305a\u306b\u6238\u60d1\u3046\u3053\u3068\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002 \u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1995,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[17],"class_list":["post-1996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1996","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=1996"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1996\/revisions"}],"predecessor-version":[{"id":6640,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/1996\/revisions\/6640"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/1995"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=1996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=1996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}