{"id":230,"date":"2023-05-26T12:39:04","date_gmt":"2023-05-26T03:39:04","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=230"},"modified":"2025-04-03T15:19:06","modified_gmt":"2025-04-03T06:19:06","slug":"undivided-property","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/undivided-property","title":{"rendered":"\u8ca1\u7523\u304c\u672a\u5206\u5272\u3067\u3082\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3059\u3079\u304d\uff1f\u672a\u5206\u5272\u3067\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"\r\n<p>\u300c\u8ca1\u7523\u306e\u5206\u5272\u304c\u6c7a\u307e\u3063\u3066\u306a\u3044\u304b\u3089\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3057\u306a\u304f\u3066\u3044\u3044\u3084\u2026\u3002\u300d<br \/>\r\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u3067\u3001\u3053\u306e\u3088\u3046\u306a\u8003\u3048\u306e\u65b9\u306f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u305b\u3093\u304b\uff1f<\/p>\r\n<p>\u6700\u521d\u306b\u306f\u3063\u304d\u308a\u3068\u304a\u4f1d\u3048\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u304c\u3001<u>\u8ca1\u7523\u306e\u5206\u5272\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u304b\u3089\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3057\u306a\u304f\u3066\u3044\u3044\u3068\u3044\u3046\u8003\u3048\u65b9\u306f\u9593\u9055\u3063\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\r\n<p><strong><span style=\"color: #e25041;\">\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u3082\u3001\u671f\u9650\u5185\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\r\n<p>\u78ba\u304b\u306b\u3001\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3057\u3001\u4e00\u5ea6\u884c\u3063\u305f\u7533\u544a\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001<u>\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306f\u3001<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u5ef6\u6ede\u7a0e\u30fb\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u3088\u3046\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u305f\u308a\u3001\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3067\u304d\u308b\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u306a\u3069\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u3058\u307e\u3059\u3002<\/u><\/span><\/p>\r\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u6027\u3092\u89e3\u8aac<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\r\n\u307e\u305f\u3001<u>\u3069\u3046\u3057\u3066\u3082\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u306a\u304b\u3063\u305f\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5\u3082\u5408\u308f\u305b\u3066\u89e3\u8aac<\/u>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u65b9\u3005\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\r\n<h2><span style=\"font-size: inherit;\">1.\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u3082\u3001\u671f\u9650\u5185\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span><\/h2>\r\n<p><strong><span style=\"color: #e25041;\">\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u3082\u3001\u671f\u9650\u5185\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\r\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u4e0a\u8a18\u306e\u671f\u9650\u307e\u3067\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u307e\u305f\u3001\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u4f38\u3073\u308b\u3053\u3068\u3082\u3042\u308a\u3042\u305b\u3093\u3002<\/p>\r\n<p>\u69d8\u3005\u306a\u4e8b\u60c5\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3089\u306a\u3044\u5834\u5408\u306f\u3001<u>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u76f8\u7d9a\u3057\u305f\u3053\u3068\u306b\u3057\u3066\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u30fb\u7d0d\u7a0e<\/u>\u3092\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001<u>\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3057\u305f\u5f8c\u306b\u3001\u5b9f\u969b\u306b\u5206\u5272\u3057\u305f\u8ca1\u7523\u306e\u984d\u306b\u57fa\u3065\u3044\u3066\u4fee\u6b63\u7533\u544a\u307e\u305f\u306f\u66f4\u751f\u306e\u8acb\u6c42\u3092\u3057\u307e\u3059<\/u>\u3002<\/p>\r\n<p>\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u3082\u3001\u671f\u9650\u5185\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\u25a0\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-deadline\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u304c\u6559\u3048\u308b\uff01\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u3068\u306f\uff1f\u521d\u3081\u3066\u306e\u4eba\u5411\u3051\u306b\u89e3\u8aac\u3057\u307e\u3057\u305f<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<h2>2.\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u4f34\u3046<\/h2>\r\n<p><strong><span style=\"color: #e25041;\">\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u4f34\u3044\u307e\u3059\u3002<\/span><\/strong><br \/>\r\n\u305d\u306e\u305f\u3081\u3001<u>\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u907a\u7523\u5206\u5272\u3092\u78ba\u5b9a\u3055\u305b\u305f\u4e0a\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\r\n<p>\u4e3b\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\uff15\u3064\u3067\u3059\u3002<\/p>\r\n<table style=\"width: 100%;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<th>\u30c7\u30e1\u30ea\u30c3\u30c8\uff11<\/th>\r\n<td style=\"width: 74.132%;\"><strong><span style=\"color: #e25041;\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u3044<\/span><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<th>\u30c7\u30e1\u30ea\u30c3\u30c8\uff12<\/th>\r\n<td style=\"width: 74.132%;\"><strong><span style=\"color: #e25041;\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u304c\u9069\u7528\u3067\u304d\u306a\u3044<\/span><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<th>\u30c7\u30e1\u30ea\u30c3\u30c8\uff13<\/th>\r\n<td style=\"width: 74.132%;\">\u7269\u7d0d\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<th>\u30c7\u30e1\u30ea\u30c3\u30c8\uff14<\/th>\r\n<td style=\"width: 74.132%;\">\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u9069\u7528\u3067\u304d\u306a\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<th>\u30c7\u30e1\u30ea\u30c3\u30c8\uff15<\/th>\r\n<td style=\"width: 74.132%;\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u30fb\u514d\u9664\u304c\u9069\u7528\u3067\u304d\u306a\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><span style=\"font-size: 16px; color: #333333;\">\u30c7\u30e1\u30ea\u30c3\u30c8\uff11\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\uff12\u306e\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306f\u3001\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u65b9\u304c\u591a\u3044\u63a7\u9664\u30fb\u7279\u4f8b\u3067\u3059\u3002\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\r\n<h3><span style=\"font-size: inherit;\">2-1.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u3044<\/span><\/h3>\r\n<p><strong><span style=\"color: #e25041;\">\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3068\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\r\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u81ea\u5b85\u3084\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u6700\u59278\u5272\u6e1b\u984d\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/h78d4ozscz7-1743059692.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u5b9f\u969b\u306b\u57fa\u790e\u63a7\u9664\u3092\u4e0a\u56de\u308b\u8ca1\u7523\u3092\u304a\u6301\u3061\u306e\u5834\u5408\u3067\u3082\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u571f\u5730\u306e\u8a55\u4fa1\u3092\u6e1b\u984d\u3055\u305b\u3001\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3057\u304b\u3057\u3001\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3068\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\r\n\u9069\u7528\u3067\u304d\u3066\u3044\u308c\u3070\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u304b\u3063\u305f\u306e\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u672a\u5206\u5272\u306e\u305f\u3081\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<h3><span style=\"font-size: inherit;\">2-2.\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u304c\u9069\u7528\u3067\u304d\u306a\u3044<\/span><\/h3>\r\n<p><strong><span style=\"color: #e25041;\">\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3068\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\r\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3057\u305f\u907a\u7523\u984d\u304c\u30011\u51046\u5343\u4e07\u5186\u307e\u305f\u306f\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d\u4ee5\u4e0b\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u91d1\u984d\u307e\u3067\u306f\u914d\u5076\u8005\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<br \/>\r\n\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-spousal-deduction\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\u6d3b\u7528\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/vixvzsyr58a-1743061734.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306f\u3001\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u8ca1\u7523\u3067\u3042\u308b\u305f\u3081\u3001\u8ca1\u7523\u672a\u5206\u5272\u306e\u5834\u5408\u306f\u9069\u7528\u304c\u3067\u304d\u307e\u305b\u3093\u3002(\u907a\u7523\u306e\u4e00\u90e8\u3060\u3051\u304c\u672a\u5206\u5272\u306e\u5834\u5408\u306f\u3001\u5206\u5272\u6e08\u307f\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002)<\/p>\r\n<p>\u57fa\u790e\u63a7\u9664\u3092\u8d85\u3048\u308b\u8ca1\u7523\u3092\u304a\u6301\u3061\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3092\u5c11\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u76f8\u7d9a\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\r\n\u9069\u7528\u3067\u304d\u3066\u3044\u308c\u3070\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u304b\u3063\u305f\u306e\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u672a\u5206\u5272\u306e\u305f\u3081\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<h2><span style=\"font-size: inherit;\">3.\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3059\u308b\u65b9\u6cd5<\/span><\/h2>\r\n<p>\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\r\n<u>\u672a\u5206\u5272\u3067\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u3069\u3046\u3057\u3066\u3082\u5b8c\u4e86\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/u><\/p>\r\n<p>\uff12\u7ae0\u3067\u304a\u4f1d\u3048\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u901a\u308a\u3001\u8ca1\u7523\u304c\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u4f34\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u907a\u7523\u5206\u5272\u3092\u78ba\u5b9a\u3055\u305b\u305f\u4e0a\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n<table style=\"width: 100%;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<th>\u30b9\u30c6\u30c3\u30d7\uff11<\/th>\r\n<td style=\"width: 77.8321%;\">\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<th>\u30b9\u30c6\u30c3\u30d7\uff12<\/th>\r\n<td style=\"width: 77.8321%;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u5b8c\u4e86\u3055\u305b\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<th>\u30b9\u30c6\u30c3\u30d7\uff13<\/th>\r\n<td style=\"width: 77.8321%;\">\u66f4\u751f\u306e\u8acb\u6c42\u30fb\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3><span style=\"font-size: inherit;\">3-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b<\/span><\/h3>\r\n<p>\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/p>\r\n<p><strong><span style=\"color: #e25041;\">\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u3001\u4fee\u6b63\u7533\u544a(\u66f4\u6b63\u306e\u8acb\u6c42)\u3092\u3059\u308c\u3070\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\r\n<p>2\u7ae0\u3067\u3082\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3057\u305f\u304c\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3092\u9069\u7528\u3067\u304d\u308c\u3070\u3001\u7a0e\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u3067\u3066\u304f\u308b\u305f\u3081\u3001\u5fc5\u305a\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u79c1\u306e\u6240\u5c5e\u3059\u308b\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3082\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u8abf\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u81f4\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306b\u306f\u5fc5\u305a\u3068\u8a00\u3063\u3066\u3044\u3044\u307b\u3069\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/03\/1p9i270k1cd-1743146701.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 69.4%;\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/2327.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP \u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8<\/a>\u3088\u308a\u5f15\u7528<\/p>\r\n<h3><span style=\"font-size: inherit;\">3-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u5b8c\u4e86\u3055\u305b\u308b<\/span><\/h3>\r\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u5b8c\u4e86\u3055\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u4e00\u5ea6\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u305f\u3068\u306f\u3044\u3048\u3001\u5206\u5272\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u5909\u308f\u308a\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u539f\u5247\u3068\u3057\u3066\u3001<strong><span style=\"color: #e25041;\">3\u5e74\u4ee5\u5185\u306b\u5206\u5272\u304c\u78ba\u5b9a\u3057\u306a\u3044\u5834\u5408\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u306b\u8a18\u8f09\u3057\u305f\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\r\n<br \/>\r\n\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3053\u3068\u304c\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u627f\u8a8d\u3055\u308c\u308c\u3070\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u5b8c\u4e86\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<h3><span style=\"font-size: inherit;\">3-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u66f4\u751f\u306e\u8acb\u6c42\u30fb\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046<\/span><\/h3>\r\n<p>\u66f4\u751f\u306e\u8acb\u6c42\u30fb\u4fee\u6b63\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u305f\u5f8c\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u305f\u3053\u3068\u3067\u7a0e\u984d\u304c\u5909\u308f\u308b\u5834\u5408\u306f\u3001\u7533\u544a\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u305f\u305f\u3081\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u7533\u544a\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u65e2\u306b\u884c\u3063\u305f\u7533\u544a\u3092\u4fee\u6b63\u3059\u308b\u624b\u7d9a\u304d\u306b\u306f\u3001\u66f4\u751f\u306e\u8acb\u6c42\u30fb\u4fee\u6b63\u7533\u544a\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<table 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