{"id":2084,"date":"2023-11-10T09:00:15","date_gmt":"2023-11-10T00:00:15","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2084"},"modified":"2025-06-24T14:22:44","modified_gmt":"2025-06-24T05:22:44","slug":"legalheir","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir","title":{"rendered":"\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\uff1f\u7bc4\u56f2\u3084\u9806\u4f4d\u3001\u8ff7\u3044\u3084\u3059\u3044\u4e8b\u4f8b\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u79c1\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u3001\u8ab0\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u3060\u308d\u3046\uff1f\u300d<br \/>\n\u300c\u7956\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u3002\u79c1\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f<\/p>\n<ul>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d<\/li>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2<\/li>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u78ba\u8a8d\u65b9\u6cd5<\/li>\n<\/ul>\n<p>\u3092\u3001\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u4ee3\u8972\u76f8\u7d9a\u304c\u8d77\u304d\u3066\u3044\u308b\u30b1\u30fc\u30b9\u300d\u300c\u990a\u5b50\u304c\u3044\u308b\u30b1\u30fc\u30b9\u300d\u306a\u3069\u3001\u8ab0\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304b\u8ff7\u3044\u3084\u3059\u304410\u306e\u4e8b\u4f8b\u3082\u3054\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul><\/ul>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u304c\u6df1\u307e\u308a\u3001<br \/>\n\u300c\u3054\u81ea\u8eab\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u8ab0\u306b\u306a\u308b\u306e\u304b\u3002\u300d<br \/>\n\u300c\u4eca\u8d77\u3053\u3063\u3066\u3044\u308b\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001\u81ea\u5206\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306a\u306e\u304b\u3002\u300d\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u4e2d\u306e\u65b9\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u4e2d\u306e\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"msgfz5kt76qg73s4t5mb9\">1.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306e\u3042\u308b\u4eba<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u6a29\u5229\u306e\u3042\u308b\u4eba<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u6c11\u6cd5\u7b2c886\u6761\uff5e\u7b2c895\u6761\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3089\u306e\u6c11\u6cd5\u306e\u6761\u6587\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u3001\u300c\u8ab0\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\u300d\u304c\u5206\u304b\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\"><strong>\u203b\u6ce8\u610f<\/strong><br \/>\n\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u4eba\u306f\u521d\u3081\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3055\u308c\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\uff08\u3044\u308f\u3086\u308b\u611b\u4eba\u306a\u3069\uff09\u3082\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/div>\n<p>\u25a0\u6c11\u6cd5\u306e\u6761\u6587\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_2-At_886\">e-GOV\u3000\u6cd5\u4ee4\u691c\u7d22<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"1v6q82ddkhjr8krfatvnq\">1-1.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d<\/h3>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u95a2\u4fc2\u6027\u306b\u3088\u3063\u3066\u512a\u5148\u9806\u4f4d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u914d\u5076\u8005\u306f\u5e38\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u306f\u3001\u2460\u5b50\u4f9b\u2461\u76f4\u7cfb\u5c0a\u5c5e\u2462\u5144\u5f1f\u59c9\u59b9\u306e\u9806\u3067\u914d\u5076\u8005\u3068\u4e00\u7dd2\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e00\u9806\u4f4d\u3067\u3042\u308b\u5b50\u4f9b\u304c\u3044\u308c\u3070\u3001\u300c\u914d\u5076\u8005\uff0b\u5b50\u4f9b\u300d\u3001\u7b2c\u4e00\u9806\u4f4d\u3067\u3042\u308b\u5b50\u4f9b\u304c\u3044\u306a\u304f\u3001\u7b2c\u4e8c\u9806\u4f4d\u3067\u3042\u308b\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u308c\u3070\u300c\u914d\u5076\u8005\uff0b\u76f4\u7cfb\u5c0a\u5c5e\u300d\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/undefined-1697175312.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#:~:text=%E3%81%97%E3%81%8B%E3%81%97%E3%80%81%E7%9B%B8%E7%B6%9A%E4%BA%BA%E3%81%AE%E9%A0%86%E4%BD%8D,%E6%9C%AC%E6%96%87%E3%81%A7%E8%AA%AC%E6%98%8E%E3%81%97%E3%81%BE%E3%81%99%EF%BC%89%E3%80%82\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3092\u89e3\u8aac\uff01\u30c1\u30e3\u30fc\u30c8\u3068\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u76f8\u7d9a\u4eba\u304c\u5206\u304b\u308b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 class=\"\">1-2.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2<\/h3>\n<p class=\"\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308c\u308b\u4eba\u306b\u306f\u7bc4\u56f2\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4132.htm\">\u56fd\u7a0e\u5e81HP\u3000No.4132\u2003\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\uff09<\/a><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/order-of-succession-fig02.png\" alt=\"\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3068\u7bc4\u56f2\" \/><\/p>\n<h3 id=\"mtdg40makrf5420gve814\">1-3.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u78ba\u8a8d\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f<span style=\"color: #ff0000;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u3059\u308b\u307e\u3067\u306e\u9023\u7d9a\u3057\u305f\u6238\u7c4d\u8b04\u672c\u3092\u78ba\u8a8d<\/strong><\/span>\u3059\u308b\u3053\u3068\u3067\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u7a0e\u52d9\u7f72\u304c\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3067\u3042\u308b\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\u300d\u306b\u304a\u3044\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3044\u305f\u3060\u304f\u66f8\u985e\u306b\u300c \u88ab\u76f8\u7d9a\u4eba\u306e\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u6238\u7c4d\u306e\u8b04\u672c\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5143\u914d\u5076\u8005\u3068\u306e\u9593\u306e\u5b50\u4f9b\u3001\u611b\u4eba\u3068\u306e\u9593\u306b\u751f\u307e\u308c\u8a8d\u77e5\u3055\u308c\u305f\u5b50\u4f9b\u306a\u3069\u3001\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u3082\u6238\u7c4d\u8b04\u672c\u3092\u898b\u308c\u3070\u3001\u8ab0\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306e\u304b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u6238\u7c4d\u8b04\u672c\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-required-documents#1-3\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306b\u304a\u3051\u308b\u6238\u7c4d\u8b04\u672c\u306e\u53ce\u96c6\u65b9\u6cd5<\/a><\/p>\n<h3 id=\"k0ddudvgjbdi01ly0o080d\">1-4.\uff08\u4f8b\u5916\uff09\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u306a\u3044\u5834\u5408<\/h3>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u6a29\u5229\u306e\u3042\u308b\u4eba\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u5834\u5408\u306f\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u30b1\u30fc\u30b9\uff11\uff1a\u907a\u8a00\u66f8\u306b\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u907a\u3059\u300d\u3068\u8a18\u3055\u308c\u3066\u3044\u305f\u5834\u5408<\/li>\n<li>\u30b1\u30fc\u30b9\uff12\uff1a\u76f8\u7d9a\u6b20\u683c\u306e\u5834\u5408<\/li>\n<li>\u30b1\u30fc\u30b9\uff13\uff1a\u76f8\u7d9a\u5ec3\u9664\u306e\u5834\u5408<\/li>\n<\/ul>\n<h4 id=\"z2vbqc1t8zlymphjbwwe3\">\u3010\u30b1\u30fc\u30b9\uff11\u3011\u907a\u8a00\u66f8\u306b\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u907a\u3059\u300d\u3068\u8a18\u3055\u308c\u3066\u3044\u305f\u5834\u5408<\/h4>\n<p>\u907a\u8a00\u66f8\u306b\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u907a\u3059\u300d\u3068\u8a18\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u907a\u8a00\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u8ca1\u7523\u306e\u5206\u5272\u65b9\u6cd5\u306f\u6cd5\u5b9a\u76f8\u7d9a\u3088\u308a\u3082\u512a\u5148\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_3-Se_2-At_902\">\u6c11\u6cd5\u7b2c902\u6761 \u907a\u8a00\u306b\u3088\u308b\u76f8\u7d9a\u5206\u306e\u6307\u5b9a<\/a>\uff09<br \/>\n<strong><br \/>\n<\/strong>\u3057\u304b\u3057\u3001<strong>\u907a\u8a00\u66f8\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p class=\"\">\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\u3082\u5b50\u4f9b\u3082\u3044\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u8a00\u66f8\u306b\u3001\u300c\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u611b\u4eba\u306b\u6e21\u3059\u300d\u3068\u8a18\u3055\u308c\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u3084\u5b50\u4f9b\u304c\u3053\u306e\u5206\u3051\u65b9\u306b\u7d0d\u5f97\u3057\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5fc5\u305a\u3057\u3082\u5168\u984d\u3092\u611b\u4eba\u306b\u308f\u305f\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u606f\u5b50\u306f\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u907a\u7559\u5206\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion\">\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"lg00rub4qyq74sj8eeqr1n\">\u3010\u30b1\u30fc\u30b9\uff12\u3011\u76f8\u7d9a\u6b20\u683c\u306e\u5834\u5408<\/h4>\n<p>\u76f8\u7d9a\u6b20\u683c\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u6b20\u683c\u3068\u306f\u6c11\u6cd5891\u6761\u306e\u76f8\u7d9a\u6b20\u683c\u4e8b\u7531\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u3001\u76f8\u7d9a\u6a29\u3092\u5931\u308f\u305b\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u8a00\u308f\u3070\u3001\u76f8\u7d9a\u306e\u79e9\u5e8f\u3092\u4fb5\u5bb3\u3059\u308b\u3088\u3046\u306a\u300c\u91cd\u5927\u306a\u975e\u884c\u300d\u3092\u884c\u3063\u305f\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u3001\u6c11\u6cd5\u3068\u3044\u3046\u6cd5\u5f8b\u3067\u76f8\u7d9a\u6a29\u3092\u596a\u3046\u5236\u88c1\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-disqualification\">\u76f8\u7d9a\u6b20\u683c\u3068\u306f\uff5c\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\uff15\u3064\u306e\u4e8b\u7531\u3084\u76f8\u7d9a\u5ec3\u9664\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"gv8d6jf2dbsipyvpjxcdof\">\u3010\u30b1\u30fc\u30b9\uff13\u3011\u76f8\u7d9a\u5ec3\u9664\u306e\u5834\u5408<\/h4>\n<p>\u76f8\u7d9a\u5ec3\u9664\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u5ec3\u9664\u3068\u306f\u3001\u76f8\u7d9a\u3059\u308b\u4e88\u5b9a\u306e\u4eba\u3092\u76f8\u7d9a\u304b\u3089\u5916\u3059\u3088\u3046\u306b\u7533\u3057\u7acb\u3066\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u3053\u308c\u304b\u3089\u8ca1\u7523\u3092\u6b8b\u305d\u3046\u3068\u3059\u308b\u4eba(\u88ab\u76f8\u7d9a\u4eba)\u304c\u3001\u81ea\u5206\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u4e88\u5b9a\u306e\u4eba(\u63a8\u5b9a\u76f8\u7d9a\u4eba)\u306b\u4f55\u304b\u3057\u3089\u306e\u7406\u7531\u3067\u76f8\u7d9a\u3055\u305b\u305f\u304f\u306a\u3044\u5834\u5408\u306b\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u305d\u306e\u65e8\u3092\u7533\u3057\u7acb\u3066\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u306b\u3088\u308a\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u7533\u3057\u7acb\u3066\u3092\u53d7\u3051\u305f\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306f\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-abolition\">\u76f8\u7d9a\u5ec3\u9664\u3068\u306f\uff1f\u5236\u5ea6\u306e\u5185\u5bb9\u304b\u3089\u5ec3\u9664\u3067\u304d\u308b\u8981\u4ef6\u3001\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u307e\u3067\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"le2d572jqy9yxgfmvaulo\">2.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u304b\u8ff7\u3044\u3084\u3059\u304410\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u304b\u8ff7\u3046\u3053\u3068\u304c\u591a\u304410\u306e\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u30fb\u7bc4\u56f2\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\uff11\u7ae0\u3067\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u304c\u3001\u4ee3\u8972\u76f8\u7d9a\u304c\u304a\u304d\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u990a\u5b50\u304c\u3044\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3001\u8ff7\u3044\u3084\u3059\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u56f3\u89e3\u3092\u4ea4\u3048\u306a\u304c\u3089\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 230px;\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff11<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-1\">\u5b50\u4f9b\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3001\u5b6b\u304c\u3044\u308b\u30b1\u30fc\u30b9(\u4ee3\u8972\u76f8\u7d9a)<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff12<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-2\">\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3001\u7525\u59ea\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff13<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-3\">\u96e2\u5a5a\u3057\u305f\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff14<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-4\">\u5185\u7e01\u306e\u59bb\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff15<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-5\">\u990a\u5b50\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff16<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-6\">\u76f8\u7d9a\u767a\u751f\u6642\u306b\u5b50\u4f9b\u304c\u80ce\u5150\u306e\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff17<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-7\">\u975e\u5ae1\u51fa\u5b50\u3092\u907a\u8a00\u66f8\u3067\u8a8d\u77e5\u3057\u305f\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff18<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-8\">\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff19<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-9\">\u76f8\u7d9a\u4eba\u304c\u884c\u65b9\u4e0d\u660e\u306e\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 19.5106%; height: 23px; background-color: #d5eda6; text-align: center;\">\u30b1\u30fc\u30b9\uff11\uff10<\/td>\n<td style=\"width: 80.4894%; height: 23px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir#2-10\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"goopuwnyixiibb6ib9ud\">2-1.\u3010\u30b1\u30fc\u30b9\uff11\u3011\u5b50\u4f9b\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3001\u5b6b\u304c\u3044\u308b\u30b1\u30fc\u30b9(\u4ee3\u8972\u76f8\u7d9a)<\/h3>\n<p>\u5b50\u4f9b\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3001\u5b6b\u304c\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/undefined-1697605561.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u540d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li class=\"attention-p\">\u914d\u5076\u8005<\/li>\n<li class=\"attention-p\">\u5b50\u4f9b\u2460<\/li>\n<li class=\"attention-p\">\u5b6b\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u25a0\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u8aac\u660e\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/per-stirpes\">\u3010\u56f3\u89e3\u3011\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306f\uff1f\u306a\u308b\u4eba\u30fb\u5272\u5408\u30fb\u907a\u7523\u5206\u5272\u524d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"7x5g69xr3hca6k0snio4um\">2-2.\u3010\u30b1\u30fc\u30b9\uff12\u3011\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3001\u7525\u59ea\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3001\u7525\u59ea\u304c\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3053\u306e\u5834\u5408\u3001\u7525\u59ea\u306f\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/undefined-1697605850.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/span><\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u540d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5144<\/li>\n<li>\u7525\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\uff09<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"6a97sp2n7u7typf4ckcfg\">2-3.\u3010\u30b1\u30fc\u30b9\uff13\u3011\u96e2\u5a5a\u3057\u305f\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p class=\"\">\u96e2\u5a5a\u3057\u305f\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u518d\u5a5a\u306f\u3057\u3066\u304a\u3089\u305a\u3001\u4ea1\u304f\u306a\u3063\u305f\u65e5\u6642\u70b9\u3067\u306f\u914d\u5076\u8005\u306f\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u96e2\u5a5a\u3057\u305f\u914d\u5076\u8005\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5b50\u4f9b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/undefined-1697606044.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff11\u540d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li class=\"attention-p\">\u5b50\u4f9b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"9vq6ndxxvyln255t3h4to\">2-4.\u3010\u30b1\u30fc\u30b9\uff14\u3011\u5185\u7e01\u306e\u59bb\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p class=\"\">\u5185\u7e01\u306e\u59bb\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u6cd5\u5f8b\u4e0a\u306e\u592b\u5a66\u3067\u3042\u308b\u914d\u5076\u8005\u306f\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\n\u3053\u306e\u5834\u5408\u3001\u5185\u7e01\u306e\u59bb\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5b50\u4f9b\u306f\u8a8d\u77e5\u3055\u308c\u3066\u3044\u308c\u3070\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2025-05-26-100052.png\" alt=\"\" width=\"687\" height=\"650\" class=\" wp-image-6290 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2025-05-26-100052.png 533w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2025-05-26-100052-473x447.png 473w\" sizes=\"auto, (max-width: 687px) 100vw, 687px\" \/><\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff11\u540d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li class=\"attention-p\">\u5b50\u4f9b\uff08\u8a8d\u77e5\u3055\u308c\u3066\u3044\u308c\u3070\uff09<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"p6dvygzonsmdl59oqb8fm9\">2-5.\u3010\u30b1\u30fc\u30b9\uff15\u3011\u990a\u5b50\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u990a\u5b50\u304c\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u990a\u5b50\u306f\u5b9f\u5b50\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u7b2c\u4e00\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/undefined-1697606297.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u540d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li class=\"attention-p\">\u914d\u5076\u8005<\/li>\n<li class=\"attention-p\">\u5b9f\u5b50<\/li>\n<li class=\"attention-p\">\u990a\u5b50<\/li>\n<\/ul>\n<\/div>\n<h4 id=\"662rer3ho0cqaxpjusj8df\">\u203b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u306e\u6570<\/h4>\n<p class=\"\">\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u8a08\u7b97\u3092\u3059\u308b\u3068\u304d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306f\u3001\u4e00\u5b9a\u6570\u306b\u5236\u9650\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4170.htm\">\u56fd\u7a0e\u5e81HP\u3000No.4170\u2003\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u990a\u5b50\u304c\u3044\u308b\u3068\u304d<\/a>\uff09<\/p>\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/li>\n<li>\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u8a08\u7b97<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u306e\u5b50\u4f9b\u304c\u3044\u308b\u5834\u5408\uff1a\uff11\u4eba\u307e\u3067<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u306e\u5b50\u4f9b\u304c\u3044\u306a\u3044\u5834\u5408\uff1a\uff12\u4eba\u307e\u3067<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"pf0y5ceoxqbf7dwlvrobku\">2-6.\u3010\u30b1\u30fc\u30b9\uff16\u3011\u76f8\u7d9a\u767a\u751f\u6642\u306b\u5b50\u4f9b\u304c\u80ce\u5150\u306e\u30b1\u30fc\u30b9<\/h3>\n<p>\u76f8\u7d9a\u767a\u751f\u6642\u306b\u5b50\u4f9b\u304c\u80ce\u5150\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306b\u304a\u3044\u3066\u80ce\u5150\u306f\u65e2\u306b\u751f\u307e\u308c\u305f\u3082\u306e\u3068\u8003\u3048\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u80ce\u5150\u306f\u51fa\u751f\u5f8c\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_2-At_886\">\u6c11\u6cd5\u7b2c886\u6761<\/a>\uff09<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/undefined-1697606359.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u540d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li class=\"attention-p\">\u914d\u5076\u8005<\/li>\n<li class=\"attention-p\">\u5b50\u4f9b\u2460<\/li>\n<li class=\"attention-p\">\u5b50\u4f9b\u2461<\/li>\n<li class=\"attention-p\">\u80ce\u5150<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"b2y7oa6152ebe00icgfx\">2-7.\u3010\u30b1\u30fc\u30b9\uff17\u3011\u975e\u5ae1\u51fa\u5b50\u3092\u907a\u8a00\u66f8\u3067\u8a8d\u77e5\u3057\u305f\u30b1\u30fc\u30b9<\/h3>\n<p>\u975e\u5ae1\u51fa\u5b50\u3092\u907a\u8a00\u66f8\u3067\u8a8d\u77e5\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u975e\u5ae1\u51fa\u5b50\u3068\u306f\u300c\u6cd5\u5f8b\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306b\u306a\u3044\u7537\u5973\u306e\u9593\u306b\u751f\u307e\u308c\u305f\u5b50\u4f9b\u300d\u3067\u3059\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u975e\u5ae1\u51fa\u5b50\u3092\u8a8d\u77e5\u3057\u3066\u3044\u308c\u3070\u3001\u300c<a href=\"#9vq6ndxxvyln255t3h4to\" target=\"_self\" rel=\"noopener\">2-4.\u5185\u7e01\u306e\u59bb\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/a>\u300d\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u3053\u3067\u8003\u3048\u308b\u306e\u306f\u3001\u3082\u3046\u5c11\u3057\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u5185\u7e01\u306e\u59bb\u3068\u306e\u9593\u306b\u3067\u304d\u305f\u5b50\u4f9b\uff08\u975e\u5ae1\u51fa\u5b50\uff09\u3092\u8a8d\u77e5\u3057\u306a\u3044\u307e\u307e\u4ea1\u304f\u306a\u3063\u305f\u304c\u3001\u907a\u8a00\u66f8\u3092\u958b\u5c01\u3057\u3066\u307f\u308b\u3068\u3001\u305d\u306e\u5b50\u4f9b\u3092\u8a8d\u77e5\u3059\u308b\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u907a\u8a00\u66f8\u306e\u52b9\u529b\u3067\u975e\u5ae1\u51fa\u5b50\u306f\u8a8d\u77e5\u3055\u308c\u3001\u5ae1\u51fa\u5b50\u3068\u306a\u308a\u3001\u5b9f\u5b50\u3068\u540c\u3058\u3088\u3046\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/undefined-1697606471.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li class=\"attention-p\">\u5ae1\u51fa\u5b50<\/li>\n<li class=\"attention-p\">\u907a\u8a00\u66f8\u3067\u8a8d\u77e5\u3055\u308c\u305f\u975e\u5ae1\u51fa\u5b50<\/li>\n<\/ul>\n<\/div>\n<p>\u25a0\u975e\u5ae1\u51fa\u5b50\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/illegallybornchild-inheritance\">\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u975e\u5ae1\u51fa\u5b50\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\uff1f<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"mtp1yj8k3ga49k6qdkqg8\">2-8.\u3010\u30b1\u30fc\u30b9\uff18\u3011\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u304c\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u306f\u3082\u3061\u308d\u3093\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u306f\u3058\u3081\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u306b\u5b50\u3084\u5b6b\u304c\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u5b50\u4f9b\u3084\u5b6b\u306f\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/souzokuhouki.png\" alt=\"\" width=\"621\" height=\"573\" class=\"size-full wp-image-6279 aligncenter\" srcset=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/souzokuhouki.png 621w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/11\/souzokuhouki-484x447.png 484w\" sizes=\"auto, (max-width: 621px) 100vw, 621px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u540d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li class=\"attention-p\">\u914d\u5076\u8005<\/li>\n<li class=\"attention-p\">\u5b50\u4f9b\u2460<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"g4szxry9f4s20i0mecvx43\">2-9.\u3010\u30b1\u30fc\u30b9\uff19\u3011\u76f8\u7d9a\u4eba\u304c\u884c\u65b9\u4e0d\u660e\u306e\u30b1\u30fc\u30b9<\/h3>\n<p>\u76f8\u7d9a\u4eba\u304c\u884c\u65b9\u4e0d\u660e\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u884c\u65b9\u4e0d\u660e\u3067\u3042\u3063\u3066\u3082\u57fa\u672c\u7684\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_1-Ch_2-Se_5-At_30\">\u6c11\u6cd5 \u7b2c30\u6761<\/a>\uff09<strong><br \/>\n<\/strong><br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u3001\u884c\u65b9\u4e0d\u660e\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u542b\u3081\u3066\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br 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style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u914d\u5076\u8005<br \/>\n\u5b50\u4f9b\u2460<br \/>\n\u5b50\u4f9b\u2461<\/p>\n<\/div>\n<h3 id=\"68jdodiqfk3qa27syo4wff\">2-10.\u3010\u30b1\u30fc\u30b9\uff11\uff10\u3011\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9\uff08\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\uff09<\/h3>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9\uff08\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\uff09\u3067\u3059\u3002<br \/>\n\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_6-At_951\">\u6c11\u6cd5\u7b2c951\u6761\uff5e\u7b2c959\u6761<\/a>\uff09<\/p>\n<p class=\"\">\u88ab\u76f8\u7d9a\u4eba\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306e\u8ca1\u7523\u306e\u884c\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7279\u5225\u7e01\u6545\u8005\u306b\u8ca1\u7523\u5206\u4e0e\u3055\u308c\u308b<\/li>\n<li>\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u907a\u8a00\u3067\u6307\u5b9a\u3055\u308c\u305f\u4eba\u306b\u6e21\u308b<\/li>\n<li>\u56fd\u5eab\u306b\u5e30\u5c5e\u3059\u308b<\/li>\n<\/ul>\n<p>\u25a0\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/no-heir\">\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\u3068\u306f\uff1f\u624b\u7d9a\u304d\u304b\u3089\u8ca1\u7523\u306e\u884c\u65b9\u307e\u3067\u4e01\u5be7\u306b\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"zi7do6ul7scih9gsdrqb2\">\uff13.\u304a\u308f\u308a\u306b<\/h2>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u304c\u6df1\u307e\u308a\u3001\u300c\u3054\u81ea\u8eab\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u8ab0\u306b\u306a\u308b\u306e\u304b\u3002\u300d\u300c\u4eca\u8d77\u3053\u3063\u3066\u3044\u308b\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001\u81ea\u5206\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306a\u306e\u304b\u3002\u300d\u304a\u5206\u304b\u308a\u306b\u306a\u308a\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u5bfe\u7b56\u4e2d\u306e\u65b9\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u4e2d\u306e\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u79c1\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u3001\u8ab0\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u3060\u308d\u3046\uff1f\u300d \u300c\u7956\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u3002\u79c1\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u672c\u8a18\u4e8b\u3067\u306f \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d \u6cd5\u5b9a\u76f8 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":6282,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[12],"class_list":["post-2084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-souzoku"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2084","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=2084"}],"version-history":[{"count":14,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2084\/revisions"}],"predecessor-version":[{"id":6614,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2084\/revisions\/6614"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/6282"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}