{"id":2184,"date":"2023-12-13T13:31:44","date_gmt":"2023-12-13T04:31:44","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2184"},"modified":"2025-06-24T14:14:46","modified_gmt":"2025-06-24T05:14:46","slug":"copy-testament-efficacy","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-testament-efficacy","title":{"rendered":"\u907a\u8a00\u66f8\u306e\u52b9\u529b\u304c\u53ca\u3076\uff18\u3064\u306e\u3053\u3068\u30fb\u53ca\u3070\u306a\u3044\uff14\u3064\u306e\u3053\u3068"},"content":{"rendered":"<p>\u300c\u79c1\u304c\u3084\u308a\u305f\u3044\u3053\u3068\u306f\u907a\u8a00\u66f8\u3092\u66f8\u304f\u3053\u3068\u3067\u5b9f\u73fe\u53ef\u80fd\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<br \/>\n\u300c\u6cd5\u7684\u52b9\u529b\u304c\u3042\u308b\u907a\u8a00\u306f\u3069\u3046\u3084\u3063\u3066\u4f5c\u308c\u3070\u3044\u3044\u306e\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u307f\u306a\u3055\u3093\u306f\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u306e\u52b9\u529b\u304c\u53ca\u3076\u4e3b\u306a\u4e8b\u9805\u306f\u3001\u4ee5\u4e0b\u306e\uff18\u3064\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#3vga1n4gl3ayv7fxzygi7\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u5206\u306e\u6307\u5b9a<\/a><\/li>\n<li><a href=\"#4en1h8aao8l9kskj2bpja\" target=\"_self\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306e\u6307\u5b9a\u30fb\u907a\u7523\u5206\u5272\u306e\u7981\u6b62<\/a><\/li>\n<li><a href=\"#lkecu361yx7q5qjg0cml\" target=\"_self\" rel=\"noopener\">\u907a\u8d08<\/a><\/li>\n<li><a href=\"#ktx3is8v7wif1cbcue7g\" target=\"_self\" rel=\"noopener\">\u975e\u5ae1\u51fa\u5b50\u306e\u8a8d\u77e5<\/a><\/li>\n<li><a href=\"#k4pf1ko1snkx06lwyrmak\" target=\"_self\" rel=\"noopener\">\u672a\u6210\u5e74\u5f8c\u898b\u4eba\u306e\u6307\u5b9a<\/a><\/li>\n<li><a href=\"#0j9erv161tc6nchj7abq3w\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u306e\u5ec3\u9664<\/a><\/li>\n<li><a href=\"#1ogqx43zu28lygn2vq8qo\" target=\"_self\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u5909\u66f4<\/a><\/li>\n<li><a href=\"#v7dzqw9m8t3qk6ynwkm3\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u57f7\u884c\u8005\u306e\u6307\u5b9a<\/a><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0a\u8a18\u306e\uff18\u3064\u306e\u3053\u3068\u3067\u3042\u308c\u3070\u3001\u907a\u8a00\u66f8\u306e\u52b9\u529b\u304c\u53ca\u3073\u307e\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u305d\u306e\u52b9\u529b\u306f\u7d76\u5bfe\u306e\u3082\u306e\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e2d\u306b\u306f\u3001<\/strong><strong>\u76f8\u7d9a\u4eba\u306e\u610f\u601d\u6b21\u7b2c\u3067\u3001\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u3092\u8986\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u306e\u70b9\u3082\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u307e\u305f\u3001<strong>\u6cd5\u7684\u52b9\u529b\u306e\u3042\u308b\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u3082\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<span style=\"color: #e25041;\">\u3054\u81ea\u8eab\u304c\u884c\u3044\u305f\u3044\u3053\u3068\u304c\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5b9f\u73fe\u53ef\u80fd\u3067\u3042\u308b\u3068\u308f\u304b\u3063\u305f\u5834\u5408\u3001\u3059\u3050\u306b\u884c\u52d5\u306b\u79fb\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u307f\u306a\u3055\u3093\u306e\u60f3\u3044\u304c\u300c\u6cd5\u7684\u52b9\u529b\u306e\u3042\u308b\u907a\u8a00\u66f8\u300d\u3068\u3044\u3046\u5f62\u306b\u306a\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u306e\u65b9\u3005\u306b\u5c4a\u304f\u3053\u3068\u306e\u304a\u624b\u4f1d\u3044\u304c\u3067\u304d\u308c\u3070\u3044\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"9j7lvnxhcpm4dd5jjpek2r\">1.\u907a\u8a00\u66f8\u306e\u52b9\u529b\u304c\u53ca\u3076\uff18\u3064\u306e\u3053\u3068<\/h2>\n<p>\u907a\u8a00\u66f8\u306e\u52b9\u529b\u304c\u53ca\u3076\u306e\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\uff18\u3064\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong>\u305d\u306e\u52b9\u529b\u306f\u7d76\u5bfe\u306e\u3082\u306e\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e2d\u306b\u306f\u3001<\/strong><strong>\u76f8\u7d9a\u4eba\u306e\u610f\u601d\u3067\u3001\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u3092\u8986\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 767.998px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 15.3646%; background-color: #61bd6d;\"><strong>\u52b9\u529b<\/strong><\/td>\n<td style=\"background-color: #61bd6d; width: 51.2153%;\"><strong>\u907a\u8a00\u66f8\u304c\u52b9\u529b\u3092\u767a\u63ee\u3059\u308b\u3053\u3068<\/strong><\/td>\n<td style=\"width: 33.3333%; background-color: #61bd6d;\"><strong>\u6839\u62e0\u6cd5\u4ee4<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3646%;\">\u25b3<\/td>\n<td style=\"width: 51.2153%;\"><a href=\"#3vga1n4gl3ayv7fxzygi7\" target=\"_self\" rel=\"noopener\"><strong>\u76f8\u7d9a\u5206\u306e\u6307\u5b9a<\/strong><\/a><\/td>\n<td style=\"width: 33.3333%;\">\u6c11\u6cd5902\u67611\u9805<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3646%;\">\u25b3<\/td>\n<td style=\"width: 51.2153%;\"><a href=\"#4en1h8aao8l9kskj2bpja\" target=\"_self\" rel=\"noopener\"><strong>\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306e\u6307\u5b9a\u30fb\u907a\u7523\u5206\u5272\u306e\u7981\u6b62<\/strong><\/a><\/td>\n<td style=\"width: 33.3333%;\">\u6c11\u6cd5908\u6761<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3646%;\">\u25b3<\/td>\n<td style=\"width: 51.2153%;\"><a href=\"#lkecu361yx7q5qjg0cml\" target=\"_self\" rel=\"noopener\"><strong>\u907a\u8d08<\/strong><\/a><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px; color: #333333;\">\u6c11\u6cd5964\u6761\uff64 986\u6761\uff5e1003\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3646%;\">\u3007<\/td>\n<td style=\"width: 51.2153%;\"><a href=\"#ktx3is8v7wif1cbcue7g\" target=\"_self\" rel=\"noopener\"><strong>\u975e\u5ae1\u51fa\u5b50\u306e\u8a8d\u77e5<\/strong><\/a><\/td>\n<td style=\"width: 33.3333%;\">\u6c11\u6cd5781\u67612\u9805<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3646%;\">\u3007<\/td>\n<td style=\"width: 51.2153%;\"><a href=\"#k4pf1ko1snkx06lwyrmak\" target=\"_self\" rel=\"noopener\"><strong>\u672a\u6210\u5e74\u5f8c\u898b\u4eba\u306e\u6307\u5b9a<\/strong><\/a><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px; color: #333333;\">\u6c11\u6cd5839\u67611\u9805<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3646%;\">\u3007<\/td>\n<td style=\"width: 51.2153%;\"><a href=\"#0j9erv161tc6nchj7abq3w\" target=\"_self\" rel=\"noopener\"><strong>\u76f8\u7d9a\u4eba\u306e\u5ec3\u9664<\/strong><\/a><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px; color: #333333;\">\u6c11\u6cd5893\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3646%;\">\u3007<\/td>\n<td style=\"width: 51.2153%;\"><a href=\"#1ogqx43zu28lygn2vq8qo\" target=\"_self\" rel=\"noopener\"><strong>\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u5909\u66f4<\/strong><\/a><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px; color: #333333;\">\u4fdd\u967a\u6cd544\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3646%;\">\u3007<\/td>\n<td style=\"width: 51.2153%;\"><a href=\"#v7dzqw9m8t3qk6ynwkm3\" target=\"_self\" rel=\"noopener\"><strong>\u907a\u8a00\u57f7\u884c\u8005\u306e\u6307\u5b9a<\/strong><\/a><\/td>\n<td style=\"width: 33.3333%;\">\u6c11\u6cd51006\u6761<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"3vga1n4gl3ayv7fxzygi7\">1-1.\u76f8\u7d9a\u5206\u306e\u6307\u5b9a\uff5c\u52b9\u529b\u306e\u5f37\u3055\u25b3<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/undefined-1697611433.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u5206\uff08\u907a\u7523\u306e\u53d6\u308a\u5206\uff09\u3092\u81ea\u7531\u306b\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u4eba\u306b\u306f\u6c11\u6cd5\u3067\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300d\u3068\u3044\u3046\u53d6\u308a\u5206\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u8a00\u8005\uff08\u907a\u8a00\u66f8\u3092\u66f8\u3044\u305f\u4eba\uff09\u304c\u81ea\u7531\u306b\u907a\u7523\u306e\u53d6\u308a\u5206\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u305f\u3060\u3057\u3001\u3053\u306e\u52b9\u529b\u306f\u7d76\u5bfe\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4eba\u306b\u306f\u907a\u7559\u5206\u304c\u3042\u308a\u3001\u907a\u8a00\u3067\u3042\u3063\u3066\u3082\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\u907a\u8a00\u66f8\u3067\u76f8\u7d9a\u5206\u3092\u6307\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3057\u306a\u3044\u3088\u3046\u306b\u914d\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u3068\u5b50\u4f9b\u304c1\u4eba\u3044\u308b\u4eba\u304c\u300c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u611b\u4eba\u306b\u6e21\u3059\u300d\u3068\u907a\u8a00\u66f8\u306b\u66f8\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u611b\u4eba\u306b\u907a\u7523\u3059\u3079\u3066\u3092\u6e21\u3059\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002\u914d\u5076\u8005\u3068\u5b50\u4f9b\u306b\u306f\u5404\u30051\/4\u306e\u907a\u7559\u5206\u304c\u3042\u308a\u3001\u907a\u8a00\u3067\u3042\u3063\u3066\u3082\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u25a0\u907a\u7559\u5206\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<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><\/p>\n<h3 id=\"4en1h8aao8l9kskj2bpja\">1-2.\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306e\u6307\u5b9a\u30fb\u907a\u7523\u5206\u5272\u306e\u7981\u6b62\uff5c\u52b9\u529b\u306e\u5f37\u3055\u25b3<\/h3>\n<p><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/undefined-1697611373.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 96.03%;\" class=\"fr-draggable\" \/>\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u907a\u7523\u7523\u5206\u5272\u65b9\u6cd5\u306e\u6307\u5b9a\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u907a\u7523\u3092\u5206\u5272\u3059\u308b\u65b9\u6cd5\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u9577\u7537\u306f\u4e0d\u52d5\u7523\u3092\u3001\u6b21\u7537\u306f\u9810\u8caf\u91d1\u3092\u76f8\u7d9a\u3059\u308b<\/li>\n<li>\u4e3b\u306a\u907a\u7523\u3067\u3042\u308b\u81ea\u5b85\u306f\u58f2\u5374\u3057\u3066\u3001\u58f2\u5374\u91d1\u3092\u9577\u7537\u3068\u6b21\u7537\u304c\u305d\u308c\u305e\u308c1\/2\u305a\u3064\u76f8\u7d9a\u3059\u308b<\/li>\n<\/ul>\n<p><strong>\u305f\u3060\u3057\u3001\u3053\u306e\u52b9\u529b\u306f\u7d76\u5bfe\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u540c\u610f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u3068\u7570\u306a\u308b\u5206\u5272\u65b9\u6cd5\u3092\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u304c\u9577\u7537\u3068\u6b21\u7537\u3001\u9577\u5973\u306e\uff13\u4eba\u3067\u3042\u308a\u3001\u907a\u8a00\u66f8\u306b\u306f\u9577\u7537\u304c\u4e0d\u52d5\u7523\u3001\u6b21\u7537\u304c\u9810\u8caf\u91d1\u3092\u76f8\u7d9a\u3059\u308b\u3088\u3046\u306b\u8a18\u3055\u308c\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u76f8\u7d9a\u4eba\uff13\u4eba\u304c\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u300c\u9577\u5973\u306b\u3082\u907a\u7523\u3092\u6e21\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u7d50\u8ad6\u306b\u3044\u305f\u308c\u3070\u3001\u9577\u5973\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001\u76f8\u7d9a\u958b\u59cb\u304b\u30895\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u907a\u7523\u5206\u5272\u3092\u7981\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u907a\u7523\u5206\u5272\u3067\u3082\u3081\u305d\u3046\u306a\u3068\u304d\u3001\u51b7\u5374\u671f\u9593\u3092\u7f6e\u304f\u610f\u5473\u3067\u7981\u6b62\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"lkecu361yx7q5qjg0cml\">1-3.\u907a\u8d08\uff5c\u52b9\u529b\u306e\u5f37\u3055\u25b3<\/h3>\n<p><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/undefined-1697611533.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90.38%;\" class=\"fr-draggable\" 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id=\"ktx3is8v7wif1cbcue7g\">1-4.\u975e\u5ae1\u51fa\u5b50\u306e\u8a8d\u77e5\uff5c\u52b9\u529b\u306e\u5f37\u3055\u3007<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/undefined-1697611603.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><strong>\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u975e\u5ae1\u51fa\u5b50\u3092\u8a8d\u77e5\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u975e\u5ae1\u51fa\u5b50\u3068\u306f\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u5973\u6027\u3068\u306e\u9593\u306b\u3067\u304d\u305f\u5b50\u4f9b\u3067\u3059\u3002\u907a\u8a00\u8005\u304c\u751f\u524d\u306b\u305d\u306e\u5b50\u4f9b\u3092\u8a8d\u77e5\u3057\u3066\u3044\u308c\u3070\u3001\u5ae1\u51fa\u5b50\u3068\u306a\u308a\u3001\u914d\u5076\u8005\u3068\u8a8d\u77e5\u3055\u308c\u3066\u3044\u306a\u3044\u5b50\u4f9b\u3068\u540c\u3058\u6271\u3044\u306b\u306a\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u907a\u7523\u3092\u3082\u3089\u3046\u6a29\u5229\u3082\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u975e\u5ae1\u51fa\u5b50\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u907a\u7523\u3092\u3082\u3089\u3046\u6a29\u5229\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u751f\u524d\u306b\u8a8d\u77e5\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u975e\u5ae1\u51fa\u5b50\u3092\u907a\u8a00\u66f8\u3067\u8a8d\u77e5\u3057\u3001\u975e\u5ae1\u51fa\u5b50\u306b\u907a\u7523\u3092\u3082\u3089\u3046\u6a29\u5229\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"k4pf1ko1snkx06lwyrmak\">1-5.\u672a\u6210\u5e74\u5f8c\u898b\u4eba\u306e\u6307\u5b9a\uff5c\u52b9\u529b\u306e\u5f37\u3055\u3007<\/h3>\n<p><strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/undefined-1697611671.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" 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top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><strong>\u907a\u8a00\u8005\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u751f\u547d\u4fdd\u967a\u53d7\u53d6\u4eba\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306e\u5909\u66f4\u306f\u672c\u6765\u3001\u5951\u7d04\u5909\u66f4\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u907a\u8a00\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"v7dzqw9m8t3qk6ynwkm3\">1-8.\u907a\u8a00\u57f7\u884c\u8005\u306e\u6307\u5b9a\uff5c\u52b9\u529b\u306e\u5f37\u3055\u3007<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/undefined-1697612058.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><strong>\u907a\u8a00\u8005\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u8a00\u57f7\u884c\u8005\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: medium; color: #333333;\">\u907a\u8a00\u57f7\u884c\u8005\u306f\u3001\u907a\u8a00\u306e\u5185\u5bb9\u306b\u5f93\u3063\u3066\u8ca1\u7523\u76ee\u9332\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u9810\u8caf\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3063\u305f\u308a\u3001\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18\u306a\u3069\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"b2dna5akrpvm94fgjbw1d\">2.\u907a\u8a00\u66f8\u306e\u52b9\u529b\u304c\u53ca\u3070\u306a\u3044\uff14\u3064\u306e\u3053\u3068<\/h2>\n<p>\u907a\u8a00\u66f8\u306e\u52b9\u529b\u304c\u53ca\u3070\u306a\u30444\u3064\u306e\u3053\u3068\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u8a18\u8f09\u3057\u305f\uff14\u3064\u306e\u3053\u3068\u306f\u3001\u305f\u3068\u3048\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3068\u3057\u3066\u3082\u6cd5\u7684\u52b9\u529b\u306f\u53ca\u3073\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"mihuelbweu0h6i9bgkvec\">2-1.\u990a\u5b50\u7e01\u7d44\u30fb\u96e2\u5a5a\u30fb\u7d50\u5a5a\u306b\u95a2\u3059\u308b\u3053\u3068<\/h3>\n<p><strong>\u907a\u8a00\u66f8\u3067\u990a\u5b50\u7e01\u7d44\u30fb\u96e2\u5a5a\u30fb\u7d50\u5a5a\u306a\u3069\u3001\u5b50\u306e\u8a8d\u77e5\u4ee5\u5916\u306e\u8eab\u5206\u3092\u6307\u5b9a\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u52b9\u529b\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/strong>\u907a\u8a00\u66f8\u3067\u8eab\u5206\u306e\u6307\u5b9a\u304c\u3067\u304d\u308b\u306e\u306f\u975e\u5ae1\u51fa\u5b50\u306e\u8a8d\u77e5\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u307f\u3067\u3059\u3002<\/p>\n<h3 id=\"xffqykiohqcqubuz24bxk\">2-2.\u5bb6\u65cf\u3078\u306e\u9858\u3044\u30fb\u611f\u8b1d\u306e\u6c17\u6301\u3061<\/h3>\n<p><strong>\u907a\u8a00\u66f8\u306b\u4ed8\u8a00\u4e8b\u9805<\/strong>\uff08\u3044\u308f\u3086\u308b 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style=\"font-size: 16px; color: #333333;\">\uff08\u3044\u308f\u3086\u308b \u8ffd\u4f38\u30fb<\/span><span style=\"font-size: 16px; color: #333333;\">\u306e\u3088\u3046\u306a\u3082\u306e\uff09<\/span>\u306b\u3001<strong>\u81d3\u5668\u63d0\u4f9b\u306a\u3069\u907a\u4f53\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u5e0c\u671b\u3092\u8a18\u8f09\u3059\u308b\u4eba<\/strong>\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306f\u3042\u304f\u307e\u3067\u3082\u5e0c\u671b\u3067\u3042\u308a\u3001<strong>\u6cd5\u7684\u306a\u52b9\u529b\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h2 id=\"au3f41w0q3u4m9co0sww3c\">\uff13.\u52b9\u529b\u306e\u3042\u308b\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5<\/h2>\n<p><strong>\u6cd5\u7684\u52b9\u529b\u306e\u3042\u308b\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>1\u7ae02\u7ae0\u3092\u3054\u89a7\u306b\u306a\u308a\u3001\u3054\u81ea\u8eab\u304c\u884c\u3044\u305f\u3044\u3053\u3068\u304c\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5b9f\u73fe\u53ef\u80fd\u3067\u3042\u308b\u3068\u308f\u304b\u3063\u305f\u5834\u5408\u306f\u3001\uff13\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u65b9\u6cd5\u3067\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u907a\u8a00\u66f8\u306f\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u4f5c\u6210\u4e0a\u306e\u30eb\u30fc\u30eb\u3092\u9075\u5b88\u3057\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u521d\u3081\u3066\u3001\u6cd5\u7684\u52b9\u529b\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u9069\u5207\u306b\u4fdd\u7ba1\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u8ab0\u304b\u306b\u6539\u3056\u3093\u3055\u308c\u305f\u308a\u3001\u7d1b\u5931\u3057\u305f\u308a\u3001\u8ab0\u306b\u3082\u898b\u3064\u3051\u3066\u3082\u3089\u3048\u306a\u304b\u3063\u305f\u308a\u3068\u3001\u907a\u8a00\u66f8\u3068\u3057\u3066\u610f\u5473\u3092\u306a\u3055\u306a\u3044\u7d50\u679c\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6cd5\u7684\u52b9\u529b\u306e\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u8981\u4ef6\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u907a\u8a00\u66f8\u4f5c\u6210\u306e\u30eb\u30fc\u30eb\u3092\u9075\u5b88\u3067\u304d\u308b\u65b9\u6cd5<\/strong><\/li>\n<li><strong>\u5b89\u5168\u306b\u4fdd\u7ba1\u3067\u304d\u308b\u65b9\u6cd5<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u306f\u3001\u305a\u3070\u308a\u300c\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u300d\u3067\u3059\u3002\u305d\u306e\u4ed6\u306e\u65b9\u6cd5\u3067\u306f\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u4e0a\u8a18\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 43.8462%; background-color: #61bd6d;\">\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5<\/td>\n<td style=\"width: 19.2307%; background-color: #61bd6d;\">\u907a\u8a00\u66f8\u4f5c\u6210\u306e\u30eb\u30fc\u30eb\u3092\u9075\u5b88\u3067\u304d\u308b\u304b<\/td>\n<td style=\"width: 18.3157%; background-color: #61bd6d;\">\u5b89\u5168\u306b\u4fdd\u7ba1\u3067\u304d\u308b\u304b<\/td>\n<td style=\"width: 18.4792%; background-color: #61bd6d;\">\u7dcf\u5408\u304a\u3059\u3059\u3081\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8462%;\"><strong><span style=\"color: #e25041; font-size: 20px;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b<\/span><\/strong><\/td>\n<td style=\"width: 19.2307%;\"><span style=\"color: #e25041; font-size: 20px;\"><strong>\u25ce<\/strong><\/span><\/td>\n<td style=\"width: 18.3157%;\"><span style=\"color: #e25041; font-size: 20px;\"><strong>\u25ce<\/strong><\/span><\/td>\n<td style=\"width: 18.4792%;\"><span style=\"font-size: 20px; color: #e25041;\">\u25ce<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8462%;\">\u76f4\u7b46\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3057\u3001\u6cd5\u52d9\u5c40\u3067\u4fdd\u7ba1\u3059\u308b<\/td>\n<td style=\"width: 19.2307%;\">\u25b3<\/td>\n<td style=\"width: 18.3157%;\">\u25ce<\/td>\n<td style=\"width: 18.4792%;\">\u25b3<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8462%;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3057\u3001\u81ea\u5b85\u3067\u4fdd\u7ba1\u3059\u308b<\/td>\n<td style=\"width: 19.2307%;\">\u25b3<\/td>\n<td style=\"width: 18.3157%;\">\u25b3<\/td>\n<td style=\"width: 18.4792%;\">\u25b3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"29bek7hj1hlirgih8wqsc\">3-1.\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b\uff5c\u304a\u3059\u3059\u3081\u5ea6\u25ce<\/h3>\n<p><strong>\u6cd5\u7684\u52b9\u529b\u306e\u3042\u308b\u907a\u8a00\u3092\u4f5c\u6210\u3057\u305f\u3044\u5834\u5408\u306f\u300c\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b\u300d\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u306f\u907a\u8a00\u8005\u306e\u53e3\u8ff0\u5185\u5bb9\u3092\u5143\u306b\u516c\u8a3c\u5f79\u5834\u306b\u3044\u308b\u516c\u8a3c\u4eba\u304c\u95a2\u4e0e\u3057\u3066\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u907a\u8a00\u66f8\u4f5c\u6210\u306e\u30eb\u30fc\u30eb\u306f\u5fc5\u305a\u9075\u5b88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u539f\u672c\u306f\u516c\u8a3c\u5f79\u5834\u3067\u4fdd\u7ba1\u3055\u308c\u308b\u306e\u3067\u3001\u5b89\u5168\u306b\u4fdd\u7ba1\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 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