{"id":2234,"date":"2023-12-22T15:35:29","date_gmt":"2023-12-22T06:35:29","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2234"},"modified":"2025-07-04T12:47:57","modified_gmt":"2025-07-04T03:47:57","slug":"copy-will-invalid","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-will-invalid","title":{"rendered":"\u907a\u8a00\u66f8\u304c\u6709\u52b9\u304b\u7121\u52b9\u304b\u5224\u5b9a\u3067\u304d\u308b14\u306e\u30c1\u30a7\u30c3\u30af\u9805\u76ee"},"content":{"rendered":"<p>\u7236\u304c\u907a\u3057\u305f\u907a\u8a00\u66f8\u306b\u300c\u5168\u8ca1\u7523\u3092\u606f\u5b50\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u66f8\u3044\u3066\u3042\u3063\u305f\u3002<br \/>\n\u5a18\u306e\u79c1\u306b\u306f\u4f55\u3082\u907a\u3057\u3066\u304f\u308c\u306a\u3044\u306e\uff1f\u7d0d\u5f97\u304c\u3044\u304b\u306a\u3044\uff01<\/p>\n<p>\u592b\u304c\u907a\u3057\u305f\u907a\u8a00\u66f8\u306b\u300c\u5168\u8ca1\u7523\u3092\u611b\u4eba\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u66f8\u3044\u3066\u3042\u3063\u305f\u3002<br \/>\n\u79c1\u305f\u3061\u5bb6\u65cf\u306f\u3069\u3046\u306a\u308b\u306e\uff1f\u7d76\u5bfe\u306b\u7d0d\u5f97\u304c\u3044\u304b\u306a\u3044\uff01<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br 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#e25041;\">\u305d\u306e\u907a\u8a00\u66f8\u304c\u6709\u52b9\u304b\u7121\u52b9\u304b\u8abf\u3079\u307e\u3057\u3087\u3046<\/span><\/strong>\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306b\u306f<strong><span style=\"color: #e25041;\">\u907a\u8a00\u66f8\u304c\u6709\u52b9\u304b\u7121\u52b9\u304b\u3092\u5224\u65ad\u3067\u304d\u308b14\u306e\u30c1\u30a7\u30c3\u30af\u9805\u76ee<\/span><\/strong>\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307f\u306a\u3055\u3093\u306e\u304a\u624b\u5143\u306b\u3042\u308b\u907a\u8a00\u66f8\u306b\u5f53\u3066\u306f\u307e\u308b\u9805\u76ee\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff11\u3064\u3067\u3082\u5f53\u3066\u306f\u307e\u308c\u3070\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30c1\u30a7\u30c3\u30af\u306e\u7d50\u679c\u3001\u6709\u52b9\u3067\u3042\u3063\u305f\u5834\u5408\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-will-invalid#3\" target=\"_self\" rel=\"noopener\">3\u7ae0\u300c\u6709\u52b9\u3067\u3042\u3063\u305f\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u53d6\u308c\u308b\u5bfe\u5fdc\u7b56\u300d<\/a>\u306b\u8a18\u8f09\u3057\u305f\u5bfe\u5fdc\u7b56\u3092\u3068\u308b\u3053\u3068\u3067\u3001\u907a\u8a00\u66f8\u3068\u7570\u306a\u308b\u5185\u5bb9\u3067\u76f8\u7d9a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"gr1buwwg6ppp000dibg2ar\">1.\u907a\u8a00\u66f8\u306b\u306f\u7121\u52b9\u306a\u907a\u8a00\u66f8\u3082\u3042\u308b<\/h2>\n<p><strong>\u907a\u8a00\u66f8\u306b\u306f\u7121\u52b9\u306a\u907a\u8a00\u66f8\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7686\u3055\u3093\u306e\u624b\u5143\u306b\u3042\u308b\u907a\u8a00\u66f8\u304c\u3001\u5fc5\u305a\u6709\u52b9\u3067\u3042\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7f72\u540d\u304c\u306a\u3044\u5834\u5408\u3084\u8a8d\u77e5\u80fd\u529b\u304c\u7121\u3044\u65b9\u304c\u66f8\u3044\u305f\u907a\u8a00\u66f8\u3067\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"tcwvqjw48dp75aytkerm\">2.\u907a\u8a00\u66f8\u304c\u6709\u52b9\u304b\u7121\u52b9\u304b\u3092\u5224\u65ad\u3067\u304d\u308b14\u306e\u30c1\u30a7\u30c3\u30af\u9805\u76ee<\/h2>\n<p>\u7686\u3055\u3093\u306e\u624b\u5143\u306b\u3042\u308b\u907a\u8a00\u66f8\u306f\u6709\u52b9\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u3068\u3082\u7121\u52b9\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u3067\u5224\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u907a\u8a00\u66f8\u304c\u6709\u52b9\u304b\u7121\u52b9\u304b\u3092\u5224\u65ad\u3067\u304d\u308b14\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee5\u4e0b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u53c2\u8003\u306b\u3001\u7686\u3055\u3093\u306e\u304a\u624b\u5143\u306e\u907a\u8a00\u66f8\u304c\u6709\u52b9\u304b\u7121\u52b9\u304b\u3092\u5224\u65ad\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n1\u3064\u3067\u3082\u30c1\u30a7\u30c3\u30af\u304c\u3064\u3051\u3070\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u306e\u5f62\u5f0f\u306b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u3068\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u306e2\u7a2e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u7121\u52b9\u306b\u306a\u308b\u30d1\u30bf\u30fc\u30f3\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u304a\u624b\u5143\u306b\u3042\u308b\u907a\u8a00\u66f8\u306e\u5f62\u5f0f\u304c\u3069\u3061\u3089\u304b\u78ba\u8a8d\u306e\u4e0a\u3067\u30c1\u30a7\u30c3\u30af\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"margin-right: calc(79%); width: 21%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #61bd6d; width: 12.5567%;\"><\/td>\n<td style=\"width: 15.3267%; background-color: #61bd6d;\"><strong>\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/strong><\/td>\n<td style=\"width: 15.2067%; background-color: #61bd6d;\"><strong>\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/strong><\/td>\n<td style=\"width: 56.7933%; background-color: #61bd6d;\"><strong>\u30c1\u30a7\u30c3\u30af\u9805\u76ee<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">1<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#ta6egmxfesphbs1tbt8it7\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u5168\u6587\u304c\u81ea\u66f8\u3067\u306f\u306a\u3044<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">2<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#clpdzeebovc3h97xoszd6j\" target=\"_self\" rel=\"noopener\">\u65e5\u4ed8\u304c\u306a\u3044\u30fb\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u304c\u7279\u5b9a\u3067\u304d\u306a\u3044<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">3<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#ym65i8ba0vrwf37x3ml7\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u8005\u306e\u7f72\u540d\u304c\u306a\u3044<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">4<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#bgfucnbvg24d22f2ie21f\" target=\"_self\" rel=\"noopener\">\u7f72\u540d\u306e\u5f8c\u308d\u306b\u5370\u304c\u62bc\u3055\u308c\u3066\u3044\u306a\u3044<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">5<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#z7xsdijodapwo8jedr0h8\" target=\"_self\" rel=\"noopener\">\u8ca1\u7523\u76ee\u9332\u306b\u7f72\u540d\u3068\u5370\u304c\u7121\u3044<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">6<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#ogkycxeqy0ewmkj3mxcita\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u4fee\u6b63\u304c\u6b63\u3057\u304f\u3055\u308c\u3066\u3044\u306a\u3044<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">7<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#yiuffuaeiao0el5ju15e\" target=\"_self\" rel=\"noopener\">\u5171\u540c\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">8<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#bie9pztmoxpa2v42yi2aj\" target=\"_self\" rel=\"noopener\">15\u6b73\u672a\u6e80\u306e\u4eba\u304c\u4f5c\u6210\u3057\u305f<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">9<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u30fc<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#kmh1zyfk6mfbiiwr4cqi\" target=\"_self\" rel=\"noopener\">\u8a3c\u4eba\u306b\u306a\u308c\u306a\u3044\u4eba\u304c\u7acb\u4f1a\u4eba\u3092\u3057\u3066\u3044\u305f<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">10<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#k3j2hpkki2pt3lncdia7e\" target=\"_self\" rel=\"noopener\">\u5185\u5bb9\u304c\u4e0d\u660e\u77ad\u3067\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">11<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#fbn206keu081nsyyznytm2\" target=\"_self\" rel=\"noopener\">\u8a8d\u77e5\u75c7\u306a\u3069\u907a\u8a00\u80fd\u529b\u304c\u306a\u3044\u4eba\u304c\u4f5c\u6210\u3057\u305f<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">12<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#2tqtuz4hki808wcg6fu8ciq\" target=\"_self\" rel=\"noopener\">\u5185\u5bb9\u304c\u516c\u5e8f\u826f\u4fd7\u306b\u9055\u53cd\u3057\u3066\u3044\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">13<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#vsp452wo3hd1r9zzi4dfk\" target=\"_self\" rel=\"noopener\">\u8a50\u6b3a\u30fb\u8105\u8feb\u306b\u3088\u308a\u907a\u8a00\u304c\u4f5c\u6210\u3055\u308c\u305f<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5567%;\">14<\/td>\n<td style=\"width: 15.3267%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 15.2067%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<td style=\"width: 56.7933%;\"><a href=\"#gl66272kpuj5lseklsni59\" target=\"_self\" rel=\"noopener\">\u65b0\u3057\u3044\u907a\u8a00\u304c\u3042\u308a\u3001\u5185\u5bb9\u304c\u77db\u76fe\u3057\u3066\u3044\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"ta6egmxfesphbs1tbt8it7\">2-1\u3000\u907a\u8a00\u66f8\u5168\u6587\u304c\u81ea\u66f8\u3067\u306f\u306a\u3044\u5834\u5408<\/h3>\n<p>\u5168\u6587\u304c\u81ea\u7b46\u3067\u66f8\u304b\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 45.6177%; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 54.1156%;\"><span style=\"font-size: 20px;\">\u3007<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.6177%; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 54.1156%;\"><span style=\"font-size: 16px;\">\u30fc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u3067\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u76ee\u9332\u3092\u9664\u304d\u65e5\u4ed8\u304b\u3089\u540d\u524d\u306b\u81f3\u308b\u307e\u3067\u3059\u3079\u3066\u3092\u81ea\u7b46\u3067\u66f8\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-22-143805-747x447.png\" alt=\"\" width=\"747\" height=\"447\" class=\"alignnone size-medium wp-image-2244\" srcset=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-22-143805-747x447.png 747w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-22-143805-1024x613.png 1024w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-22-143805-768x460.png 768w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-22-143805.png 1205w\" sizes=\"auto, (max-width: 747px) 100vw, 747px\" \/><\/p>\n<h3 id=\"clpdzeebovc3h97xoszd6j\">2-2\u3000\u65e5\u4ed8\u304c\u306a\u3044\u30fb\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u304c\u7279\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408<\/h3>\n<p>\u65e5\u4ed8\u304c\u306a\u3044\u30fb\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u304c\u7279\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u897f\u66a6\u30fb\u548c\u66a6\u306f\u554f\u3044\u307e\u305b\u3093\u304c\u3001\u5e74\u307e\u3067\u66f8\u304f\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u30fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u66f8\u306e\u5236\u4f5c\u65e5\u306f\u4ee4\u548c5\u5e743\u67081\u65e5\u306e\u3088\u3046\u306b\u3001\u66f8\u304b\u308c\u305f\u65e5\u4ed8\u304c\u306f\u3063\u304d\u308a\u3068\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>3\u6708\u5409\u65e5<\/li>\n<li>3\u6708\u4e2d\u65ec<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u4ee4\u548c5\u5e743\u6708<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3068\u3044\u3046\u3082\u306e\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/undefined-1698483491.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"ym65i8ba0vrwf37x3ml7\">2-3\u3000\u907a\u8a00\u66f8\u306e\u7f72\u540d\u304c\u306a\u3044\u5834\u5408<\/h3>\n<p>\u7f72\u540d\u304c\u66f8\u304b\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u30fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u66f8\u306b\u306f\u3001\u5fc5\u305a\u7f72\u540d\u304c\u5fc5\u8981\u306a\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7b87\u6240\u306b\u7f72\u540d\u304c\u306a\u3051\u308c\u3070\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/1222-767x172.png\" alt=\"\" width=\"767\" height=\"172\" class=\"alignnone size-medium wp-image-2248\" srcset=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/1222-767x172.png 767w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/1222-1024x230.png 1024w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/1222-768x172.png 768w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/1222.png 1279w\" sizes=\"auto, (max-width: 767px) 100vw, 767px\" \/><\/p>\n<h3 id=\"bgfucnbvg24d22f2ie21f\">2-4\u3000\u7f72\u540d\u306e\u5f8c\u308d\u306b\u5370\u304c\u62bc\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n<p>\u7f72\u540d\u306e\u5f8c\u308d\u306b\u5370\u304c\u62bc\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u30fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u66f8\u306b\u306f\u7f72\u540d\u306e\u5f8c\u308d\u306b\u306f\u5fc5\u305a\u62bc\u5370\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u907a\u8a00\u66f8\u306b\u5370\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\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\/12\/undefined-1698484323.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"z7xsdijodapwo8jedr0h8\">2-5\u3000\u8ca1\u7523\u76ee\u9332\u306b\u7f72\u540d\u3068\u5370\u304c\u7121\u3044\u5834\u5408<\/h3>\n<p>\u8ca1\u7523\u76ee\u9332\u306b\u7f72\u540d\u3068\u5370\u304c\u7121\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u30fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8ca1\u7523\u76ee\u9332\u306f\u907a\u8a00\u66f8\u306e\u4e2d\u3067\u552f\u4e00\u81ea\u7b46\u3067\u306a\u304f\u3066\u3082\u6709\u52b9\u306b\u306a\u308b\u90e8\u5206\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u8ca1\u7523\u76ee\u9332\u306e\u30da\u30fc\u30b8\u306b\u306f\u3059\u3079\u3066\u306b\u7f72\u540d\u3068\u62bc\u5370\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u88cf\u9762\u306b\u3082\u76ee\u9332\u306e\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u3001\u8868\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u88cf\u9762\u306b\u3082\u7f72\u540d\u3068\u62bc\u5370\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/122201-767x441.png\" alt=\"\" width=\"767\" height=\"441\" class=\"alignnone size-medium wp-image-2249\" srcset=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/122201-767x441.png 767w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/122201-1024x589.png 1024w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/122201-768x442.png 768w, https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/122201.png 1355w\" sizes=\"auto, (max-width: 767px) 100vw, 767px\" \/><\/p>\n<h3 id=\"ogkycxeqy0ewmkj3mxcita\">2-6\u3000\u907a\u8a00\u66f8\u306e\u4fee\u6b63\u304c\u6b63\u3057\u304f\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n<p>\u907a\u8a00\u66f8\u306e\u4fee\u6b63\u304c\u6b63\u3057\u304f\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u30fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"\">\u907a\u8a00\u66f8\u306e\u6b63\u3057\u3044\u4fee\u6b63\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u304a\u3068\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u8a02\u6b63\u3059\u308b\u6587\u5b57\u3092\u4e8c\u91cd\u7dda\u3067\u6d88\u3057\u3001\u8a02\u6b63\u5f8c\u306e\u6587\u5b57\u3092\u8a18\u5165\u3059\u308b\u3002<\/li>\n<li>\u8a02\u6b63\u3057\u305f\u7b87\u6240\u306b\u3001\u907a\u8a00\u66f8\u3067\u4f7f\u7528\u3057\u305f\u3082\u306e\u3068\u540c\u3058\u5370\u9451\u3067\u62bc\u5370\u3059\u308b\u3002<\/li>\n<li>\u52a0\u7b46\u7b87\u6240\u306e\u6b04\u5916\u3084\u907a\u8a00\u66f8\u306e\u672b\u5c3e\u306b\u3001\u3007\u5b57\u524a\u9664\u3001\u3007\u5b57\u52a0\u5165\u3068\u8a18\u5165\u3059\u308b\u3002<\/li>\n<li>3.\u306e\u4e0b\u306b\u907a\u8a00\u8005\u304c\u7f72\u540d\u3092\u3059\u308b\u3002<\/li>\n<\/ol>\n<p>\u4fee\u6b63\u30c6\u30fc\u30d7\u3067\u524a\u9664\u3057\u305f\u308a\u3001\u4e8c\u91cd\u7dda\u3067\u6d88\u3057\u3066\u3044\u308b\u3060\u3051\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\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\/12\/undefined-1698490467.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 99.87%;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"yiuffuaeiao0el5ju15e\">2-7\u3000\u5171\u540c\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u5171\u540c\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u30fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u66f8\u306f1\u901a\u306b\u3064\u304d1\u540d\u3067\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u592b\u5a66\u3067\u3042\u3063\u3066\u3082\u9023\u76df\u3067\u907a\u8a00\u66f8\u3092\u66f8\u304f\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u6c11\u6cd5\u7b2c975\u6761\u306e\u6761\u6587\u306f<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/12\/9rww3oiktw-1699106504.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"bie9pztmoxpa2v42yi2aj\">2-8\u300015\u6b73\u672a\u6e80\u306e\u4eba\u304c\u4f5c\u6210\u3057\u305f\u5834\u5408<\/h3>\n<p>15\u6b73\u672a\u6e80\u306e\u4eba\u304c\u4f5c\u6210\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u30fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>15\u6b73\u672a\u6e80\u3068\u3044\u3046\u5e74\u9f62\u306f\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u25a0\u6c11\u6cd5\u7b2c961\u6761\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a><\/p>\n<h3 id=\"kmh1zyfk6mfbiiwr4cqi\">2-9\u3000\u8a3c\u4eba\u306b\u306a\u308c\u306a\u3044\u4eba\u304c\u7acb\u4f1a\u4eba\u3092\u3057\u3066\u3044\u305f\u5834\u5408<\/h3>\n<p>\u8a3c\u4eba\u306b\u306a\u308c\u306a\u3044\u4eba\u304c\u7acb\u4f1a\u4eba\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u8a3c\u4eba\u3068\u547c\u3070\u308c\u308b\u7acb\u4f1a\u4eba\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u7acb\u4f1a\u4eba\u306b\u306a\u308c\u306a\u3044\u4eba\u306f\u6c11\u6cd5974\u6761\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u300018\u6b73\u672a\u6e80\u306e\u672a\u6210\u5e74\u8005<\/li>\n<li>\u3000\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u53ca\u3073\u3001\u53d7\u907a\u8005\u3001\u3053\u308c\u3089\u306e\u914d\u5076\u8005\u3068\u76f4\u7cfb\u8840\u65cf<\/li>\n<li>\u3000\u516c\u8a3c\u4eba\u306e\u914d\u5076\u8005\u30014\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3001\u66f8\u8a18\u53ca\u3073\u4f7f\u7528\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u25a0\u6c11\u6cd5\u7b2c974\u6761\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a><\/p>\n<h3 id=\"k3j2hpkki2pt3lncdia7e\">2-10\u3000\u5185\u5bb9\u304c\u4e0d\u660e\u77ad\u3067\u3042\u308b\u5834\u5408<\/h3>\n<p>\u5185\u5bb9\u304c\u4e0d\u660e\u77ad\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u66f8\u3067\u66f8\u304b\u308c\u308b\u5185\u5bb9\u306f\u8ab0\u304c\u898b\u3066\u3082\u306f\u3063\u304d\u308a\u308f\u304b\u308b\u3088\u3046\u306b\u66f8\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u300c\u4eca\u79c1\u304c\u4f4f\u3093\u3067\u308b\u571f\u5730\u3092\u606f\u5b50\u306b\u8b72\u308b\u300d\u3068\u907a\u8a00\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u66f8\u3044\u305f\u65b9\u304c\u4f4f\u3093\u3067\u308b\u571f\u5730\u304c\u3069\u3053\u306e\u571f\u5730\u306a\u306e\u304b\u306f\u3063\u304d\u308a\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u606f\u5b50\u304c2\u4eba\u3044\u305f\u5834\u5408\u3001\u3069\u3061\u3089\u306e\u606f\u5b50\u306a\u306e\u304b\u3082\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u907a\u8a00\u66f8\u306b\u8a18\u8f09\u3059\u308b\u8ca1\u7523\u306f\u4e8b\u7d30\u304b\u306b\u66f8\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"izs3uv14t3kmzzg9sjjue9\">2-11\u3000\u8a8d\u77e5\u75c7\u306a\u3069\u907a\u8a00\u80fd\u529b\u304c\u306a\u3044\u4eba\u304c\u4f5c\u6210\u3057\u305f\u5834\u5408<\/h3>\n<p>\u8a8d\u77e5\u75c7\u306a\u3069\u907a\u8a00\u80fd\u529b\u304c\u306a\u3044\u4eba\u304c\u4f5c\u6210\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u306b\u306f\u610f\u601d\u80fd\u529b\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u907a\u8a00\u66f8\u306e\u5236\u4f5c\u8005\u306b\u306f\u300c\u610f\u601d\u80fd\u529b\u300d\u304c\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8a8d\u77e5\u75c7\u3092\u60a3\u3063\u3066\u3057\u307e\u3046\u3068\u9069\u5207\u306a\u5224\u65ad\u304c\u51fa\u6765\u306a\u3044\u72b6\u614b\u306b\u306a\u308b\u306e\u3067\u3001\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u4f5c\u6210\u3057\u305f\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8a00\u3048\u307e\u3059\u3002\u3000<\/p>\n<p class=\"\">\u305f\u3060\u3057\u3001\u8a8d\u77e5\u75c7\u306e\u5ea6\u5408\u3044\u3084\u3001\u907a\u8a00\u306e\u5185\u5bb9\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u306f\u3001\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u66f8\u3044\u305f\u907a\u8a00\u66f8\u3067\u3042\u3063\u3066\u3082\u6709\u52b9\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u66f8\u3044\u305f\u3059\u3079\u3066\u306e\u907a\u8a00\u66f8\u304c\u7121\u52b9\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"2tqtuz4hki808wcg6fu8ciq\">2-12\u3000\u5185\u5bb9\u304c\u516c\u5e8f\u826f\u4fd7\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u5185\u5bb9\u304c\u516c\u5e8f\u826f\u4fd7\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b\u3048\u3070\u3001\u4e0d\u502b\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u3078\u76f8\u7d9a\u3055\u305b\u308b\u3068\u3044\u3063\u305f\u5185\u5bb9\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p class=\"\">\u3057\u304b\u3057\u3001\u300c\u4e0d\u502b\u95a2\u4fc2\u3092\u7dad\u6301\u3059\u308b\u76ee\u7684\u306e\u8d08\u4e0e\u300d\u300c\u907a\u8a00\u306e\u5185\u5bb9\u304c\u76f8\u7d9a\u4eba\u306e\u751f\u6d3b\u57fa\u76e4\u306b\u3069\u306e\u7a0b\u5ea6\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u300d\u306a\u3069\u3044\u304f\u3064\u304b\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3055\u308c\u3001\u7121\u52b9\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u914d\u5076\u8005\u3068\u9577\u5e74\u5225\u5c45\u72b6\u614b\u3067\u3042\u308a\u3001\u4e0d\u502b\u76f8\u624b\u304c\u5185\u7e01\u95a2\u4fc2\u306e\u3088\u3046\u306a\u5834\u5408\u3082\u7121\u52b9\u306b\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"vsp452wo3hd1r9zzi4dfk\">2-13\u3000\u8a50\u6b3a\u30fb\u8105\u8feb\u306b\u3088\u308a\u4f5c\u6210\u3055\u308c\u305f\u5834\u5408<\/h3>\n<p>\u8a50\u6b3a\u3084\u8105\u8feb\u306b\u3088\u308a\u4f5c\u6210\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u66f8\u306e\u5236\u4f5c\u8005\u304c\u751f\u524d\u306e\u3046\u3061\u306b\u300c\u8a50\u6b3a\u3084\u8105\u8feb\u306b\u3088\u308a\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u300d\u3068\u306a\u308c\u3070\u3001\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308b\u3068\u5171\u306b\u3001\u305d\u306e\u8a50\u6b3a\u3084\u8105\u8feb\u3092\u884c\u3063\u305f\u4eba\u7269\u306f\u76f8\u7d9a\u6a29\u304c\u306f\u304f\u596a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"gl66272kpuj5lseklsni59\">2-14\u3000\u6700\u65b0\u306e\u907a\u8a00\u66f8\u304c\u3042\u308a\u3001\u5185\u5bb9\u304c\u77db\u76fe\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u6700\u65b0\u306e\u907a\u8a00\u66f8\u304c\u3042\u308a\u5185\u5bb9\u304c\u77db\u76fe\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u53e4\u3044\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 350.764px; background-color: #61bd6d;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/td>\n<td style=\"width: 416.111px;\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u66f8\u306f\u57fa\u672c\u7684\u306b\u4e00\u756a\u6700\u65b0\u306e\u907a\u8a00\u66f8\u304c\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<br 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