{"id":2268,"date":"2024-01-09T09:00:55","date_gmt":"2024-01-09T00:00:55","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2268"},"modified":"2025-07-04T11:46:52","modified_gmt":"2025-07-04T02:46:52","slug":"heritage-heritage-brother","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/heritage-heritage-brother","title":{"rendered":"\u81ea\u5206\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b3\u3064\u306e\u30b1\u30fc\u30b9"},"content":{"rendered":"<p><strong>\u5b50\u4f9b\u306e\u3044\u306a\u3044\u81ea\u5206\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u2026\u3002<br \/>\n\u81ea\u5206\u306f\u5144\u5f1f\u59c9\u59b9\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\uff1f<\/strong><\/p>\n<p class=\"\">\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002<\/p>\n<p class=\"\">\u672c\u8a18\u4e8b\u306f\u81ea\u5206\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b<strong>\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3092\u3001\u5bb6\u7cfb\u56f3\u3092\u7528\u3044\u3066\u89e3\u8aac<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p class=\"\">\u3055\u3089\u306b\u3001\u81ea\u5206\u306e<strong>\u5144\u5f1f\u59c9\u59b9\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/strong>\u3084\u3001<strong>\u8d77\u3053\u308a\u304c\u3061\u306a\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb<\/strong>\u3001<strong>\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong>\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p class=\"\"><strong>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u81ea\u5206\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306e\u907a\u7523\u76f8\u7d9a\u306b\u3064\u3044\u3066\u5fc5\u8981\u306a\u77e5\u8b58\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\">\u81ea\u5206\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u308a\u3001\u907a\u7523\u306e\u76f8\u7d9a\u3092\u3069\u306e\u3088\u3046\u306b\u9032\u3081\u3066\u3044\u304f\u3079\u304d\u304b\u60a9\u3093\u3067\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"eukywwptra6vwi6fospg8g\">1.\u5144\u5f1f\u59c9\u59b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d<\/h2>\n<p class=\"\">\u307e\u305a\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u306a\u305c\u306a\u3089\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b\u304b\u3069\u3046\u304b\u3067\u6c7a\u307e\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p class=\"\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\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\u5144\u5f1f\u59c9\u59b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u306f\u7b2c\uff13\u9806\u4f4d\u3067\u3059\u3002<\/p>\n<p class=\"\">\u3064\u307e\u308a\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u306e\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7b2c1\u9806\u4f4d\u3067\u3042\u308b\u5b50\u4f9b\u3001\u7b2c2\u9806\u4f4d\u3067\u3042\u308b\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/6s65cg4t2ky-1704434158.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span><\/p>\n<p class=\"\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u8ab0\u306a\u306e\u304b\uff1f\u8ff7\u3044\u3084\u3059\u304410\u306e\u4e8b\u4f8b\u3064\u304d<\/a><br \/>\n\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4132.htm?utm_source=chatgpt.com\">No.4132\u2003\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/a>\u300d<\/p>\n<h2 class=\"\" id=\"4lxfvkli5u9whpbf0zwep\">2.\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u4e00\u3064\u305a\u3064\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u306f\u3044\u308b\u304c\u3001\u5b50\u4f9b\u3068\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u5b50\u4f9b\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/li>\n<li>\u907a\u8a00\u66f8\u306b\u300c\u5144\u5f1f\u59c9\u59b9\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"yrli4sot5z4po142bd9cl\">2-1.\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u306f\u3044\u308b\u304c\u3001\u5b50\u4f9b\u3068\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p class=\"\">\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\uff11\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001\u300c<strong><span style=\"color: #e25041;\">\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u306f\u3044\u308b\u304c\u3001\u5b50\u4f9b\u3068\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/span><\/strong>\u300d\u3067\u3059\u3002<\/p>\n<p>\u5144\u5f1f\u59c9\u59b9\u306f\u914d\u5076\u8005\u3068\u5171\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/l1hn9hoouqe-1698904622-1698905325.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u306b\u306f\u3001<span style=\"color: #41a85f;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/strong><\/span>\u3068\u3044\u3046\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u907a\u7523\u5206\u5272\u306e\u76ee\u5b89\u3068\u306a\u308b\u5272\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u306f\u3044\u308b\u304c\u3001\u5b50\u4f9b\u3068\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9\u300d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u3001\u300c<strong>\u914d\u5076\u80053\/4\u3001\u5144\u5f1f\u59c9\u59b91\/4<\/strong>\u300d\u3067\u3059\u3002<br \/>\n<strong>\u5144\u5f1f\u59c9\u59b9\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4eba\u6570\u3067\u6309\u5206<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u3042\u304f\u307e\u3067\u3082\u76ee\u5b89\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u901a\u308a\u306b\u5206\u3051\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u5206\u5272\u65b9\u6cd5\u304c\u6c7a\u307e\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u8abf\u505c\u30fb\u5be9\u5224\u306b\u3088\u3063\u3066\u3001\u5206\u5272\u65b9\u6cd5\u3092\u6c7a\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u969b\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5f93\u3063\u3066\u907a\u7523\u3092\u5206\u5272\u3059\u308b\u3088\u3046\u306b\u300d\u3068\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/gut1jlpzjmm-1698905257.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"vjfv5cw8bnp35nfama7p7p\">2-2.\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u5b50\u4f9b\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p class=\"\">\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b2\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001<strong><span style=\"color: #e25041;\">\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u5b50\u4f9b\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5144\u5f1f\u59c9\u59b9\u306f\u552f\u4e00\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u305f\u3081\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a<strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u72ec\u8eab\u3067\u3042\u308b\u30b1\u30fc\u30b9<\/strong>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/giup5ut0ykf-1698905546.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u306b\u306f\u3001<strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/strong>\u3068\u3044\u3046\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u907a\u7523\u5206\u5272\u306e\u76ee\u5b89\u3068\u306a\u308b\u5272\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u5b50\u4f9b\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9\u300d\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u3001\u300c<strong>\u5144\u5f1f\u59c9\u59b91\/1<\/strong>\u300d\u3067\u3059\u3002<br \/>\n<strong>\u5144\u5f1f\u59c9\u59b9\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4eba\u6570\u3067\u6309\u5206<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u3042\u304f\u307e\u3067\u3082\u76ee\u5b89\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u901a\u308a\u306b\u5206\u3051\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u5206\u5272\u65b9\u6cd5\u304c\u6c7a\u307e\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u8abf\u505c\u30fb\u5be9\u5224\u306b\u3088\u3063\u3066\u3001\u5206\u5272\u65b9\u6cd5\u3092\u6c7a\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u969b\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5f93\u3063\u3066\u907a\u7523\u3092\u5206\u5272\u3059\u308b\u3088\u3046\u306b\u300d\u3068\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/t3ohxggu43-1698905639.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"uhzulwcntjuqoe2slokdn\">2-3.\u907a\u8a00\u66f8\u306b\u300c\u5144\u5f1f\u59c9\u59b9\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/h3>\n<p>\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b3\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001<strong><span style=\"color: #e25041;\">\u907a\u8a00\u66f8\u306b\u300c\u5144\u5f1f\u59c9\u59b9\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\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\u907a\u8a00\u66f8\u306b\u300c\u5144\u5f1f\u59c9\u59b9\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u8a18\u8f09\u3059\u308c\u3070\u3001\u305f\u3068\u3048\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u3068\u5b50\u4f9b\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\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\u907a\u8a00\u66f8\u3067\u5144\u5f1f\u59c9\u59b9\u306b\u76f8\u7d9a\u3055\u305b\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u30fb\u5b50\u4f9b\u306e\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3057\u306a\u3044\u3088\u3046\u306b\u914d\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"font-size: 20px;\">\u25a0\u5404\u76f8\u7d9a\u4eba\u3054\u3068\u306e\u907a\u7559\u5206<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 11.1374%; text-align: center; background-color: #61bd6d;\">\u914d\u5076\u8005<br \/>\n\u306e\u307f<\/td>\n<td colspan=\"2\" style=\"width: 17.2986%; text-align: center; background-color: #61bd6d;\">\u914d\u5076\u8005\u3068\u5b50\u4f9b<\/td>\n<td colspan=\"2\" style=\"width: 18.128%; text-align: center; background-color: #61bd6d;\">\u914d\u5076\u8005\u3068\u76f4\u7cfb\u5c0a\u5c5e<\/td>\n<td colspan=\"2\" style=\"width: 18.4834%; text-align: center; background-color: #61bd6d;\">\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<td rowspan=\"2\" style=\"width: 17.0616%; text-align: center; background-color: #61bd6d;\">\u7236\u6bcd\u306a\u3069\u306e<br \/>\n\u76f4\u7cfb\u5c0a\u5c5e\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.3602%; text-align: center; background-color: #61bd6d;\">\u914d\u5076\u8005<\/td>\n<td style=\"width: 7.9384%; text-align: center; background-color: #61bd6d;\">\u5b50\u4f9b<\/td>\n<td style=\"width: 8.5308%; text-align: center; background-color: #61bd6d;\">\u914d\u5076\u8005<\/td>\n<td style=\"width: 9.5972%; text-align: center; background-color: #61bd6d;\">\u76f4\u7cfb<br \/>\n\u5c0a\u5c5e<\/td>\n<td style=\"width: 8.1754%; text-align: center; background-color: #61bd6d;\">\u914d\u5076\u8005<\/td>\n<td style=\"width: 10.1896%; text-align: center; background-color: #61bd6d;\">\u5144\u5f1f<br \/>\n\u59c9\u59b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.1374%; text-align: center;\">1\/2<\/td>\n<td style=\"width: 9.3602%; text-align: center;\">1\/4<\/td>\n<td style=\"width: 7.9384%; text-align: center;\">1\/4<\/td>\n<td style=\"width: 8.5308%; text-align: center;\">1\/3<\/td>\n<td style=\"width: 9.5972%; text-align: center;\">1\/6<\/td>\n<td style=\"width: 8.1754%; text-align: center;\">1\/2<\/td>\n<td style=\"width: 10.1896%; text-align: center;\">\u306a\u3057<\/td>\n<td style=\"width: 17.0616%; text-align: center;\">1\/3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"mc362wl2smo5cmpg7ze66r\">3.\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h2>\n<p class=\"\">\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"96f2z77xephzxi5o66qkr\">3-1.\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044<\/h3>\n<p><strong>\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u907a\u7559\u5206\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p class=\"\">\u306a\u305c\u306a\u3089\u3001\u5144\u5f1f\u59c9\u59b9\u306f\u5b50\u4f9b\u3084\u76f4\u7cfb\u5c0a\u5c5e\uff08\u89aa\uff09\u3068\u6bd4\u3079\u3066\u3001\u751f\u6d3b\u95a2\u4fc2\u304c\u5bc6\u63a5\u3067\u306f\u306a\u304f\u3001\u304a\u4e92\u3044\u304c\u81ea\u7acb\u3057\u3066\u3044\u308b\u95a2\u4fc2\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p class=\"\">\u4ee5\u4e0b\u306e\u5bb6\u7cfb\u56f3\u306e\u5834\u5408\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u306f\u3044\u308b\u304c\u3001\u5b50\u4f9b\u3068\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u300c\u8ca1\u7523\u306f\u3059\u3079\u3066\u914d\u5076\u8005\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u65e8\u306e\u907a\u8a00\u3092\u907a\u3057\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/dxtmljamsyo-1699244786.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u3053\u306e\u5834\u5408\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u8ca1\u7523\u306f\u3059\u3079\u3066\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5144\u5f1f\u59c9\u59b9\u306f\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u3053\u308c\u304c\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n<h3 id=\"pu07mfwkcdbgomistblr76\">3-2.\u5144\u5f1f\u59c9\u59b9\u306e\u4ee3\u8972\u76f8\u7d9a\u306f1\u4ee3\u306e\u307f<\/h3>\n<p><strong>\u5144\u5f1f\u59c9\u59b9\u306e\u4ee3\u8972\u76f8\u7d9a\u306f\uff11\u4ee3\uff08\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u898b\u305f\u7525\u30fb\u59ea\uff09\u306e\u307f<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u3001\u672c\u6765\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306f\u305a\u306e\u4eba\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u5b50\u3084\u5b6b\u306a\u3069\u304c\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u5f15\u304d\u7d99\u3050\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u81ea\u8eab\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u5834\u5408\u306e\u4ee3\u8972\u76f8\u7d9a\u306f\u3001\uff11\u4ee3\uff08\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u898b\u305f\u7525\u30fb\u59ea\uff09\u307e\u3067\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/kbbq0h0v749-1699245085.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/njvjtwpkn3-1699245753.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"ijsaz2vg9mc9q51y4k4ml\">3-3.\u76f8\u7d9a\u7a0e\u984d\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u308b<\/h3>\n<p class=\"\">\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p class=\"\">\u306a\u305c\u306a\u3089\u3001\u76f8\u7d9a\u7a0e\u306b\u306f\u300c\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u52a0\u7b97\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u30fb\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5b6b\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u3001\u3064\u307e\u308a\u5b50\u3001\u4e21\u89aa\u4ee5\u5916\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u8ca0\u62c5\u306e\u5747\u8861\u3092\u56f3\u308b\u76ee\u7684\u3067\u76f8\u7d9a\u7a0e\u984d\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm?utm_source=chatgpt.com\">No.4157\u2003\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a>\u300d<\/p>\n<h2 id=\"grjicq1elf8e4u9nkh4f96\">4.\u5144\u5f1f\u59c9\u59b9\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u8d77\u3053\u308a\u304c\u3061\u306a\u30c8\u30e9\u30d6\u30eb<\/h2>\n<p>\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306b\u8d77\u3053\u308a\u304c\u3061\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"nu3kgbhvxn337sqkfir43\">4-1.\u5144\u5f1f\u59c9\u59b9\u304c\u975e\u5354\u529b\u7684\u3067\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u306a\u3044<\/h3>\n<p class=\"\">\u5144\u5f1f\u59c9\u59b9\u304c\u975e\u5354\u529b\u7684\u3067\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p class=\"\">\u3053\u308c\u306f\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u306e\u5834\u5408\u306b\u8d77\u3053\u308a\u3084\u3059\u3044\u30c8\u30e9\u30d6\u30eb\u3067\u3059\u3002<\/p>\n<p class=\"\">\u76f8\u7d9a\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u306f\u3001\u907a\u8a00\u66f8\u304c\u306a\u3044\u9650\u308a\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u958b\u3044\u3066\u3001\u907a\u7523\u3092\u3069\u306e\u3088\u3046\u306b\u5206\u3051\u308b\u306e\u304b\u6c7a\u3081\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u975e\u5354\u529b\u7684\u3060\u3068\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u305a\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u5177\u4f53\u7684\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u5b50\u4f9b\u304c\u3044\u306a\u3044\u88ab\u76f8\u7d9a\u4eba\u306f\u3001\u751f\u524d\u3001\u300c\u914d\u5076\u8005\u306b\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u914d\u5076\u8005\u306b\u76f8\u7d9a\u3055\u305b\u305f\u3044\u2026\u300d\u3068\u601d\u3063\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3057\u304b\u3057\u3001\u305d\u306e\u60f3\u3044\u3092\u907a\u8a00\u306b\u306f\u907a\u3057\u3066\u304a\u3089\u305a\u3001\u914d\u5076\u8005\u306b\u53e3\u982d\u3067\u4f1d\u3048\u3066\u3044\u305f\u3060\u3051\u3067\u3057\u305f\u3002<\/p>\n<p class=\"\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u5f8c\u3001\u914d\u5076\u8005\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u300c\u592b\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306f\u3001\u79c1\u306b\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u3068\u8a00\u3063\u3066\u3044\u305f\uff01\u300d\u3068\u4e3b\u5f35\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u7d0d\u5f97\u3057\u306a\u3051\u308c\u3070\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u6210\u7acb\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/iu215yvyxok-1699246718.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6210\u7acb\u3057\u306a\u3044\u3068\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3084\u3001\u9810\u8caf\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u306a\u3069\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u3044\u3064\u307e\u3067\u3082\u76f8\u7d9a\u624b\u7d9a\u304d\u306f\u5b8c\u4e86\u3057\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u6700\u7d42\u7684\u306b\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u8abf\u505c\u3067\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u304c\u539f\u56e0\u3067\u5bb6\u65cf\u95a2\u4fc2\u304c\u62d7\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p class=\"\">\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u907a\u8a00\u66f8\u3092\u66f8\u304d\u3001\u300c\u914d\u5076\u8005\u306b\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u610f\u601d\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u306e\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"nemyj03tl2knv7cv2p84m\">4-2.\u907a\u7523\u304c\u81ea\u5b85\u306e\u4e0d\u52d5\u7523\u306e\u307f\u3067\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u6e21\u305b\u308b\u907a\u7523\u304c\u306a\u3044<\/h3>\n<p class=\"\">\u907a\u7523\u304c\u81ea\u5b85\u306e\u4e0d\u52d5\u7523\u306e\u307f\u3067\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u6e21\u305b\u308b\u907a\u7523\u304c\u306a\u3044\u5834\u5408\u3067\u3059\u3002<\/p>\n<p class=\"\">\u5177\u4f53\u7684\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u306f\u914d\u5076\u8005\u3068\u4e00\u7dd2\u306b\u4f4f\u3093\u3067\u3044\u305f\u81ea\u5b85\u306e\u4e0d\u52d5\u7523\u3060\u3051\u3067\u3059\u3002<br \/>\n\u914d\u5076\u8005\u306f\u592b\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306e\u6b7b\u5f8c\u3082\u3001\u305d\u306e\u81ea\u5b85\u306b\u4f4f\u307f\u7d9a\u3051\u308b\u4e88\u5b9a\u3067\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/6iizve8dhgc-1699247355.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u3092\u907a\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u3082\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002\u5144\u5f1f\u59c9\u59b9\u304c\u300c\u79c1\u305f\u3061\u306b\u3082\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\uff01\u300d\u3068\u4e3b\u5f35\u3059\u308c\u3070\u3001\u914d\u5076\u8005\u306f\u5bb6\u3092\u58f2\u5374\u3057\u3066\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u907a\u7523\u3092\u5206\u5272\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u3092\u3068\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u914d\u5076\u8005\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u601d\u3044\u51fa\u306e\u8a70\u307e\u3063\u305f\u5bb6\u3092\u6ce3\u304f\u6ce3\u304f\u624b\u653e\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u907a\u8a00\u66f8\u3092\u66f8\u304d\u3001\u300c\u914d\u5076\u8005\u306b\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u300d\u3068\u3044\u3046\u610f\u601d\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u914d\u5076\u8005\u304c\u5b89\u5fc3\u3057\u3066\u81ea\u5b85\u306b\u4f4f\u307f\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 class=\"\" id=\"cek48dg2tjextuesxrr5k\">5.\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6642\u306b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6642\u306b\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"col1lbd7847tcpvxjd958c\">5-1.\u7d76\u7e01\u3057\u3066\u3044\u308b\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p class=\"\">\u7d76\u7e01\u3057\u3066\u3044\u308b\u5144\u5f1f\u59c9\u59b9\u306e\u6240\u5728\u304c\u308f\u304b\u308b\u5834\u5408\u3068\u3001\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u3067\u5bfe\u5fdc\u65b9\u6cd5\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u6240\u5728\u304c\u308f\u304b\u308b\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u306a\u3069\u306b\u9593\u306b\u5165\u3063\u3066\u3082\u3089\u3044\u3001\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3044\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u6240\u5728\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u4e0d\u5728\u8005\u8ca1\u7523\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u3066\u3082\u3089\u3044\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u3069\u3061\u3089\u306b\u3057\u3066\u3082\u3001\u307e\u305a\u306f\u76f8\u7d9a\u306b\u5f37\u3044\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"czirk1srs6lg1prv2fufb9\">5-2.\u907a\u8a00\u66f8\u306b\u300c\u907a\u7523\u306f\u3059\u3079\u3066\u914d\u5076\u8005\u306b\u907a\u3059\u3002\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u6e21\u3055\u306a\u3044\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u3002\u8986\u3059\u65b9\u6cd5\u306f\u3042\u308b\u306e\u304b\uff1f<\/h3>\n<p>\u8986\u3059\u65b9\u6cd5\u306f\u57fa\u672c\u7684\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/heritage-heritage-brother#3-1\" target=\"_self\" rel=\"noopener\">3-1.\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044<\/a>\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u907a\u7559\u5206\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u907a\u8a00\u66f8\u306f\u6cd5\u5b9a\u76f8\u7d9a\u3088\u308a\u512a\u5148\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u907a\u8a00\u66f8\u306b\u300c\u907a\u7523\u306f\u3059\u3079\u3066\u914d\u5076\u8005\u306b\u907a\u3059\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u4ee5\u4e0a\u3001\u305d\u306e\u907a\u8a00\u66f8\u304c\u512a\u5148\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"v0fkplemmm25tzp3ma2kh\">5-3.\u7570\u6bcd\u30fb\u7570\u7236\u5144\u5f1f\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b\u3002<\/h3>\n<p>\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u305f\u3060\u3057\u3001\u7236\u6bcd\u306e\u4e00\u65b9\u306e\u307f\u3092\u540c\u3058\u304f\u3059\u308b\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u5206\u306f\u3001\u7236\u6bcd\u306e\u53cc\u65b9\u3092\u540c\u3058\u304f\u3059\u308b\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u5206\u306e1\/2\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/u9oz0m5yr2b-1699250829.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"o997k93mwksx7ym169etx\">6.\u304a\u308f\u308a\u306b<\/h2>\n<p>\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3084\u3001\u8d77\u3053\u308a\u304c\u3061\u306a\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p class=\"\">\u3054\u81ea\u8eab\u306b\u306f\u5144\u5f1f\u59c9\u59b9\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304a\u5206\u304b\u308a\u306b\u306a\u308a\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u307e\u305f\u3001\u76f8\u7d9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306e\u6ce8\u610f\u70b9\u3082\u304a\u5206\u304b\u308a\u306b\u306a\u308a\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p class=\"\">4\u7ae0\u3067\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u30c8\u30e9\u30d6\u30eb\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3053\u306e\u30c8\u30e9\u30d6\u30eb\u306f\u3001\u751f\u524d\u306b\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u8003\u3048\u3001\u907a\u8a00\u66f8\u3092\u66f8\u304f\u306a\u3069\u306e\u6e96\u5099\u3092\u9069\u5207\u306b\u304a\u3053\u306a\u3046\u3053\u3068\u3067\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u3084\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u3092\u304a\u624b\u4f1d\u3044\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306b\u8a18\u8f09\u3057\u305f\u5185\u5bb9\u304c\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u308a\u3001\u907a\u7523\u306e\u76f8\u7d9a\u3092\u3069\u306e\u3088\u3046\u306b\u3059\u308b\u3079\u304d\u304b\u60a9\u3093\u3067\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5b50\u4f9b\u306e\u3044\u306a\u3044\u81ea\u5206\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u2026\u3002 \u81ea\u5206\u306f\u5144\u5f1f\u59c9\u59b9\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\uff1f \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002 \u672c\u8a18\u4e8b\u306f\u81ea\u5206\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u907a\u7523\u3092 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2267,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[17],"class_list":["post-2268","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2268","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=2268"}],"version-history":[{"count":5,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2268\/revisions"}],"predecessor-version":[{"id":6668,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2268\/revisions\/6668"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2267"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}