{"id":2396,"date":"2024-01-15T09:10:52","date_gmt":"2024-01-15T00:10:52","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2396"},"modified":"2026-02-24T11:10:32","modified_gmt":"2026-02-24T02:10:32","slug":"inheritancetax-consultation","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-consultation","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306f\u3069\u3053\u306b\u3059\u3079\u304d\uff1f\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72\u306a\u30694\u3064\u306e\u7a93\u53e3\u3092\u6bd4\u8f03\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3051\u3069\u3001\u4f55\u304b\u3089\u624b\u3092\u3064\u3051\u308c\u3070\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u2026\u3002\u300d<br \/>\n\u300c\u7a0e\u52d9\u7f72\u306b\u805e\u3044\u305f\u3051\u3069\u3001\u8a73\u3057\u3044\u3053\u3068\u3067\u306f\u6559\u3048\u3066\u3082\u3089\u3048\u306a\u304b\u3063\u305f\u3002\u300d<br 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class=\"attention-p\">\u3010\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u308f\u304b\u308b\u3053\u3068\u3011<\/p>\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u4e3b\u306a\u76f8\u8ac7\u5148<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306b\u306f\u7a0e\u7406\u58eb\u304c\u9069\u3057\u3066\u3044\u308b\u7406\u7531<\/li>\n<li>\u5b9f\u969b\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3069\u306e\u3088\u3046\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u53d7\u3051\u3089\u308c\u308b\u306e\u304b<\/li>\n<li>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528\u306e\u76ee\u5b89<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u304b\u3092\u898b\u6975\u3081\u308b\u30dd\u30a4\u30f3\u30c8<\/li>\n<\/ul>\n<\/div>\n<p>\n\u306f\u3058\u3081\u3066\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"x5aap1bm05devkz74mjg5\">1.\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u7a93\u53e3\uff14\u9078<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u3092\u62b1\u3048\u305f\u3068\u304d\u3001\u300c\u3069\u3053\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d\u3068\u8ff7\u308f\u308c\u308b\u65b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\uff11\u7ae0\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u4ee3\u8868\u7684\u306a\uff14\u3064\u306e\u7a93\u53e3\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u305d\u308c\u305e\u308c\u76f8\u8ac7\u65b9\u6cd5\u3084\u5bfe\u5fdc\u7bc4\u56f2\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u76f8\u8ac7\u5148\u3092\u898b\u3064\u3051\u308b\u969b\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u8ac7\u5148<\/th>\n<th style=\"text-align: center;\">\u76f8\u8ac7\u65b9\u6cd5<\/th>\n<th style=\"text-align: center;\">\u62c5\u5f53\u8005<\/th>\n<th style=\"text-align: center;\">\u76f8\u8ac7\u3067\u304d\u308b\u5185\u5bb9<\/th>\n<th style=\"text-align: center;\">\u8cbb\u7528<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 254.042px;\">\u6240\u8f44\u306e\u7a0e\u52d9\u7f72<\/td>\n<td style=\"text-align: center; width: 14.7443%;\">\u5bfe\u9762\u30fb\u96fb\u8a71<\/td>\n<td style=\"text-align: center; width: 16.1151%;\">\u7a0e\u52d9\u7f72\u8077\u54e1<\/td>\n<td style=\"text-align: left; width: 27.1141%;\">\u5236\u5ea6\u306e\u6982\u8981\u30fb\u8a08\u7b97\u65b9\u6cd5\u306e\u8aac\u660e<\/td>\n<td style=\"text-align: left; width: 9.4654%;\">\u7121\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 254.042px;\">\u56fd\u7a0e\u5e81\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/td>\n<td style=\"text-align: center; width: 14.7443%;\">\u96fb\u8a71\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 16.1151%;\">\u56fd\u7a0e\u5e81\u8077\u54e1<\/td>\n<td style=\"text-align: left; width: 27.1141%;\">\u4e00\u822c\u7684\u306a\u7a0e\u6cd5\u30fb\u624b\u7d9a\u304d\u306e\u6848\u5185<\/td>\n<td style=\"text-align: left; width: 9.4654%;\">\u7121\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 254.042px;\">\u7a0e\u7406\u58eb\u4f1a\u306e\u7d0d\u7a0e\u8005\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/td>\n<td style=\"text-align: center; width: 14.7443%;\">\u539f\u5247\u5bfe\u9762<br \/>\n\uff08\u8981\u4e88\u7d04\uff09<\/td>\n<td style=\"text-align: center; width: 16.1151%;\">\u7a0e\u7406\u58eb<br \/>\n\uff08\u5f53\u756a\u5236\uff09<\/td>\n<td style=\"text-align: left; width: 27.1141%;\">\u57fa\u672c\u7684\u306a\u76f8\u8ac7\uff08\u6642\u9593\u30fb\u5185\u5bb9\u306b\u5236\u9650\u3042\u308a\uff09<\/td>\n<td style=\"text-align: left; width: 9.4654%;\">\u7121\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 254.042px;\">\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/td>\n<td style=\"text-align: center; width: 14.7443%;\">\u539f\u5247\u5bfe\u9762<br \/>\n\uff08\u8981\u4e88\u7d04\uff09<\/td>\n<td style=\"text-align: center; width: 16.1151%;\">\u7a0e\u7406\u58eb<\/td>\n<td style=\"text-align: left; width: 27.1141%;\"><span style=\"font-size: 16px; color: #333333;\">\u500b\u5225\u5177\u4f53\u7684\u306a\u76f8\u8ac7\u30fb\u7533\u544a\u66f8\u306e\u4f5c\u6210\u4ee3\u884c<\/span><\/td>\n<td style=\"text-align: left; width: 9.4654%;\">\u6709\u6599<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"a1h7jbk4pba3f41ssss50a\">1-1.\u7a0e\u52d9\u7f72<\/h3>\n<p>\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5236\u5ea6\u306e\u6982\u8981\u3084\u7533\u544a\u306e\u6d41\u308c\u3001\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u306a\u3069\u306e\u8aac\u660e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u500b\u5225\u5177\u4f53\u7684\u306a\u7a0e\u91d1\u8a08\u7b97\u3084\u7533\u544a\u66f8\u4f5c\u6210\u306e\u4ee3\u884c\u306f\u884c\u3063\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u76f8\u8ac7\u306b\u306f\u4e8b\u524d\u4e88\u7d04\u304c\u5fc5\u8981\u3067\u3059\u3002\u76f4\u63a5\u8a2a\u554f\u3057\u3066\u3082\u5bfe\u5fdc\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u4e88\u7d04\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u25b6\u5168\u56fd\u306e\u7a0e\u52d9\u7f72\u4e00\u89a7<\/h4>\n<p>\u90fd\u9053\u5e9c\u770c\u540d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5404\u90fd\u9053\u5e9c\u770c\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306e\u4e00\u89a7\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: auto;\" width=\"100%\">\n<thead><\/thead>\n<tbody>\n<tr>\n<td width=\"13%\" style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/sapporo\/location\/index.htm\">\u5317\u6d77\u9053<\/a><\/td>\n<td colspan=\"5\" style=\"vertical-align: top;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/sendai\/location\/aomori.htm\">\u9752\u68ee\u770c<\/a><\/td>\n<td width=\"13%\" style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/sendai\/location\/iwate.htm\">\u5ca9\u624b\u770c<\/a><\/td>\n<td width=\"13%\" style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/sendai\/location\/miyagi.htm\">\u5bae\u57ce\u770c<\/a><\/td>\n<td width=\"13%\" style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/sendai\/location\/akita.htm\">\u79cb\u7530\u770c<\/a><\/td>\n<td width=\"13%\" style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/sendai\/location\/yamagata.htm\">\u5c71\u5f62\u770c<\/a><\/td>\n<td width=\"13%\" style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/sendai\/location\/fukushima.htm\">\u798f\u5cf6\u770c<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kantoshinetsu\/location\/ibaraki.htm\">\u8328\u57ce\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kantoshinetsu\/location\/tochigi.htm\">\u6803\u6728\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kantoshinetsu\/location\/gumma.htm\">\u7fa4\u99ac\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kantoshinetsu\/location\/saitama.htm\">\u57fc\u7389\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kantoshinetsu\/location\/niigata.htm\">\u65b0\u6f5f\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kantoshinetsu\/location\/nagano.htm\">\u9577\u91ce\u770c<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/location\/chiba.htm\">\u5343\u8449\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/location\/tokyo.htm\">\u6771\u4eac\u90fd<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/location\/kanagawa.htm\">\u795e\u5948\u5ddd\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/location\/yamanashi.htm\">\u5c71\u68a8\u770c<\/a><\/td>\n<td colspan=\"2\" style=\"vertical-align: top;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kanazawa\/location\/toyama.htm\">\u5bcc\u5c71\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kanazawa\/location\/ishikawa.htm\">\u77f3\u5ddd\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kanazawa\/location\/fukui.htm\">\u798f\u4e95\u770c<\/a><\/td>\n<td colspan=\"3\" style=\"vertical-align: top;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/location\/gifu.htm\">\u5c90\u961c\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/location\/shizuoka.htm\">\u9759\u5ca1\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/location\/aichi.htm\">\u611b\u77e5\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/location\/mie.htm\">\u4e09\u91cd\u770c<\/a><\/td>\n<td colspan=\"2\" style=\"vertical-align: top;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/location\/shiga.htm\">\u6ecb\u8cc0\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/location\/kyoto.htm\">\u4eac\u90fd\u5e9c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/location\/osaka.htm\">\u5927\u962a\u5e9c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/location\/hyogo.htm\">\u5175\u5eab\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/location\/nara.htm\">\u5948\u826f\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/location\/wakayama.htm\">\u548c\u6b4c\u5c71\u770c<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/location\/tottori.htm\">\u9ce5\u53d6\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/location\/shimane.htm\">\u5cf6\u6839\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/location\/okayama.htm\">\u5ca1\u5c71\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/location\/hiroshima.htm\">\u5e83\u5cf6\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/location\/yamaguchi.htm\">\u5c71\u53e3\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/takamatsu\/location\/tokushima.htm\">\u5fb3\u5cf6\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/takamatsu\/location\/kagawa.htm\">\u9999\u5ddd\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/takamatsu\/location\/ehime.htm\">\u611b\u5a9b\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/takamatsu\/location\/kochi.htm\">\u9ad8\u77e5\u770c<\/a><\/td>\n<td colspan=\"2\" style=\"vertical-align: top;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/fukuoka\/location\/fukuoka.htm\">\u798f\u5ca1\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/fukuoka\/location\/saga.htm\">\u4f50\u8cc0\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/fukuoka\/location\/nagasaki.htm\">\u9577\u5d0e\u770c<\/a><\/td>\n<td colspan=\"3\" style=\"vertical-align: top;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kumamoto\/location\/kumamoto.htm\">\u718a\u672c\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kumamoto\/location\/oita.htm\">\u5927\u5206\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kumamoto\/location\/miyazaki.htm\">\u5bae\u5d0e\u770c<\/a><\/td>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kumamoto\/location\/kagoshima.htm\">\u9e7f\u5150\u5cf6\u770c<\/a><\/td>\n<td colspan=\"2\" style=\"vertical-align: top;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/okinawa\/location\/index.htm\">\u6c96\u7e04\u770c<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5c40HP\uff5c\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a>\u3092\u3082\u3068\u306b\u4f5c\u6210<\/p>\n<h4 id=\"5xwc6sm0dh2rd1erdpr5p\">\u25b6\u7a0e\u52d9\u7f72\u3067\u306e\u76f8\u8ac7\u306e\u6d41\u308c<\/h4>\n<ol>\n<li><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300c\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9\u300d<\/a>\u304b\u3089\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3092\u8abf\u3079\u308b<\/li>\n<li>\u8a72\u5f53\u306e\u7a0e\u52d9\u7f72\u306b\u96fb\u8a71\u3092\u304b\u3051\u308b<\/li>\n<li>\u81ea\u52d5\u97f3\u58f0\u6848\u5185\u306b\u5f93\u3044\u300c(2)\u7a0e\u52d9\u7f72\u306e\u62c5\u5f53\u306b\u5fa1\u7528\u306e\u65b9\u300d\u3092\u9078\u629e\u3059\u308b<\/li>\n<li>\u62c5\u5f53\u8005\u306b\u8981\u4ef6\u3092\u4f1d\u3048\u3001\u76f8\u8ac7\u306e\u65e5\u6642\u3092\u4e88\u7d04\u3059\u308b<\/li>\n<\/ol>\n<h3 id=\"qm5b4m9k6pqs3wj7ekm7xe\">1-2.\u56fd\u7a0e\u5e81\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/h3>\n<p>\u56fd\u7a0e\u5e81\u304c\u904b\u55b6\u3059\u308b\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u4e00\u822c\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u60fb\u96a0\u304c\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u5236\u5ea6\u306e\u89e3\u91c8\u3084\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306e\u6848\u5185\u306a\u3069\u306f\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u3053\u3061\u3089\u3082\u500b\u5225\u306e\u8ca1\u7523\u5185\u5bb9\u306b\u57fa\u3065\u304f\u5177\u4f53\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u306f\u4e0d\u53ef\u3067\u3059\u3002<\/p>\n<h4 id=\"14to1ryx2lk7qdjphcno03\">\u25b6\u56fd\u7a0e\u5e81\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\u306e\u76f8\u8ac7\u306e\u6d41\u308c<\/h4>\n<ol>\n<li><a href=\"tel:0570-00-5901\" target=\"_blank\" rel=\"noopener\">0570-00-5901 <\/a>\u306b\u96fb\u8a71\u3092\u304b\u3051\u308b\uff08\u5e73\u65e58:30\uff5e17:00\uff09<\/li>\n<li>\u97f3\u58f0\u6848\u5185\u306b\u5f93\u3044\u300c(3)\u8b72\u6e21\u6240\u5f97\u30fb\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u30fb\u8ca1\u7523\u8a55\u4fa1\u300d\u3092\u9078\u629e<\/li>\n<li>\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\u306e\u62c5\u5f53\u306b\u3064\u306a\u304c\u308b<\/li>\n<\/ol>\n<p>\u8a73\u7d30\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shirabekata\/9200.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300c\u7a0e\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u7a93\u53e3\u300d<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"rmykida6bu8s1bt2v6r1v\">1-3.\u7a0e\u7406\u58eb\u4f1a\u306e\u7a0e\u52d9\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\uff08\u7d0d\u7a0e\u8005\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\uff09<\/h3>\n<p>\u7a0e\u7406\u58eb\u4f1a\u304c\u5b9a\u671f\u7684\u306b\u958b\u50ac\u3057\u3066\u3044\u308b\u7121\u6599\u7a0e\u52d9\u76f8\u8ac7\u4f1a\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u76f8\u8ac7\u304c\u53ef\u80fd\u3067\u3059\u3002\u5bfe\u5fdc\u3059\u308b\u306e\u306f\u7a0e\u7406\u58eb\u4f1a\u8cc7\u683c\u3092\u6301\u3064\u4f1a\u54e1\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5bfe\u5fdc\u3067\u304d\u308b\u5185\u5bb9\u3084\u6642\u9593\u306b\u306f\u9650\u308a\u304c\u3042\u308a\u3001\u3042\u304f\u307e\u3067\u5236\u5ea6\u7684\u306a\u8aac\u660e\u304c\u4e2d\u5fc3\u3067\u3001\u500b\u5225\u5177\u4f53\u7684\u306a\u7a0e\u52d9\u5224\u65ad\u3084\u7533\u544a\u306e\u4ee3\u884c\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u5b9f\u65bd\u983b\u5ea6\u3084\u65b9\u6cd5\u306b\u5dee\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u25b6\u7a0e\u7406\u58eb\u4f1a\u306e\u76f8\u8ac7\u4f1a\u30da\u30fc\u30b8\u3078\u306e\u30ea\u30f3\u30af\u5148\u4e00\u89a7<\/h4>\n<p>\u7a0e\u7406\u58eb\u4f1a\u306e\u76f8\u8ac7\u4f1a\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30da\u30fc\u30b8\u306e\u30ea\u30f3\u30af\u5148\u4e00\u89a7\u3067\u3059\u3002<br \/>\n\u7a0e\u7406\u58eb\u4f1a\u3054\u3068\u306b\u7ba1\u8f44\u5730\u57df\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7a0e\u7406\u58eb\u4f1a<\/th>\n<th style=\"text-align: center;\">\u7ba1\u8f44\u533a\u57df<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.do-zeirishikai.or.jp\/\" target=\"_blank\" rel=\"noopener\">\u5317\u6d77\u9053\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u5317\u6d77\u9053<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.tohokuzeirishikai.or.jp\/general\/soudanjo.php\" target=\"_blank\" rel=\"noopener\">\u6771\u5317\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u5bae\u57ce\u770c\uff64\u5ca9\u624b\u770c\uff64\u798f\u5cf6\u770c\uff64\u79cb\u7530\u770c\uff64\u9752\u68ee\u770c\uff64\u5c71\u5f62\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.kzei.or.jp\/news\/ippan\/meeting\/\" target=\"_blank\" rel=\"noopener\">\u95a2\u6771\u7532\u4fe1\u8d8a\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u57fc\u7389\u770c\uff64\u8328\u57ce\u770c\uff64\u6803\u6728\u770c\uff64\u7fa4\u99ac\u770c\uff64\u9577\u91ce\u770c\uff64\u65b0\u6f5f\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.tokyozeirishikai.or.jp\/general\/consultation\/support\/\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\"><span style=\"font-size: 14px; color: #333333;\">\u6771\u4eac\u90fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.tochizei.or.jp\/sodan\/index.html\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u5730\u65b9\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u795e\u5948\u5ddd\u770c\uff64\u5c71\u68a8\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.chibazei.or.jp\/hear_list.html\" target=\"_blank\" rel=\"noopener\">\u5343\u8449\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u5343\u8449\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.hokurikuzei.or.jp\/cgi\/soudan\/index.cgi\" target=\"_blank\" rel=\"noopener\">\u5317\u9678\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u77f3\u5ddd\u770c\uff64\u798f\u4e95\u770c\uff64\u5bcc\u5c71\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.tokaizei.or.jp\/\" target=\"_blank\" rel=\"noopener\">\u6771\u6d77\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u611b\u77e5\u770c(\u540d\u53e4\u5c4b\u7a0e\u7406\u58eb\u4f1a\u306b\u4fc2\u308b\u533a\u57df\u3092\u9664\u304f\uff61)\u9759\u5ca1\u770c\uff64\u4e09\u91cd\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.meizei.or.jp\/counseling\/\" target=\"_blank\" rel=\"noopener\">\u540d\u53e4\u5c4b\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u611b\u77e5\u770c\u306e\u3046\u3061\u540d\u53e4\u5c4b\u5e02\uff64\u6e05\u9808\u5e02\u3001\u5317\u540d\u53e4\u5c4b\u5e02\u3001\u534a\u7530\u5e02\uff64\u5e38\u6ed1\u5e02\uff64\u6771\u6d77\u5e02\uff64 \u5927\u5e9c\u5e02\uff64\u77e5\u591a\u5e02\uff64\u8c4a\u660e\u5e02\uff64\u65e5\u9032\u5e02\uff64\u897f\u6625\u65e5\u4e95\u90e1\uff64\u611b\u77e5\u90e1\uff64\u53ca\u3073\u77e5\u591a\u90e1\u4e26\u3073\u306b\u5c90\u961c\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.kinzei.or.jp\/consult\/tax_center\/\" target=\"_blank\" rel=\"noopener\">\u8fd1\u757f\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u5927\u962a\u5e9c\uff64\u4eac\u90fd\u5e9c\uff64\u5175\u5eab\u770c\uff64\u5948\u826f\u770c\uff64\u548c\u6b4c\u5c71\u770c\uff64\u6ecb\u8cc0\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/chuzei.or.jp\/\" target=\"_blank\" rel=\"noopener\">\u4e2d\u56fd\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u5e83\u5cf6\u770c\uff64\u5ca1\u5c71\u770c\uff64\u5c71\u53e3\u770c\uff64\u9ce5\u53d6\u770c\uff64\u5cf6\u6839\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/shikoku-zei.or.jp\/center\/\" target=\"_blank\" rel=\"noopener\">\u56db\u56fd\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u9999\u5ddd\u770c\uff64\u611b\u5a9b\u770c\uff64\u5fb3\u5cf6\u770c\uff64\u9ad8\u77e5\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/www.kyuhokuzei.or.jp\/activity\/\" target=\"_blank\" rel=\"noopener\">\u4e5d\u5dde\u5317\u90e8\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u798f\u5ca1\u770c\uff64\u4f50\u8cc0\u770c\uff64\u9577\u5d0e\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/mkzei.or.jp\/activity\/\" target=\"_blank\" rel=\"noopener\">\u5357\u4e5d\u5dde\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u718a\u672c\u770c\uff64\u5927\u5206\u770c\uff64\u9e7f\u5150\u5cf6\u770c\uff64\u5bae\u5d0e\u770c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8437%;\"><a href=\"https:\/\/okizei.or.jp\/\" target=\"_blank\" rel=\"noopener\">\u6c96\u7e04\u7a0e\u7406\u58eb\u4f1a<\/a><\/td>\n<td style=\"width: 64.8959%;\">\u6c96\u7e04\u770c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"dyk22pifrajepswpy4wcf\">\u25b6\u7a0e\u7406\u58eb\u4f1a\u306e\u7a0e\u52d9\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\uff08\u7d0d\u7a0e\u8005\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\uff09\u306e\u76f8\u8ac7\u306e\u6d41\u308c<\/h4>\n<ol>\n<li><a href=\"https:\/\/www.nichizeiren.or.jp\/consultation\/info\/\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1aHP\u300c\u7a0e\u7406\u58eb\u4f1a\u306e\u76f8\u8ac7\u4f1a\u306b\u884c\u3063\u3066\u307f\u308b\u300d<\/a>\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b<\/li>\n<li>\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u3092\u9078\u629e\u3059\u308b<\/li>\n<li>\u5404\u7a0e\u7406\u58eb\u4f1a\u306e\u30da\u30fc\u30b8\u304b\u3089\u76f8\u8ac7\u65e5\u6642\u30fb\u65b9\u6cd5\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ol>\n<h3 id=\"7v12o8513k78yri1a3v3f\">1-4.\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/h3>\n<p>\u7a0e\u7406\u58eb\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3084\u5bfe\u7b56\u306b\u3064\u3044\u3066\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001<u>\u7a0e\u52d9\u7f72\u3084\u96fb\u8a71\u76f8\u8ac7\u3067\u306f\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u300c\u76f8\u7d9a\u7a0e\u3092\u3044\u304f\u3089\u7d0d\u3081\u308b\u3079\u304d\u304b\u300d\u300c\u3069\u3046\u3059\u308c\u3070\u7bc0\u7a0e\u3067\u304d\u308b\u306e\u304b\u300d<\/u>\u3068\u3044\u3063\u305f<strong><span style=\"color: #e25041;\">\u500b\u5225\u5177\u4f53\u7684\u306a\u76f8\u8ac7\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u4ee3\u884c\u30fb\u751f\u524d\u5bfe\u7b56\u306e\u63d0\u6848\u30fb\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u5fdc\u30fb\u76f8\u7d9a\u7a0e\u306e\u9084\u4ed8\u8acb\u6c42\u306a\u3069\u3001\u4e00\u8cab\u3057\u3066\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u521d\u56de\u76f8\u8ac7\u3092\u7121\u6599\u3068\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6b63\u5f0f\u306a\u4f9d\u983c\u3068\u306a\u308b\u3068\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u898b\u7a4d\u3082\u308a\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25b6\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3092\u9078\u3076\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u672c\u8a18\u4e8b\u306e\u300c<a href=\"#cinjkwdivok3lc71bwhh\" target=\"_self\">\u7b2c\uff15\u7ae0<\/a>\u300d\u3067\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<h2 id=\"xx7mh2zv8ce8gzhsnzwcg\">2.\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u5148\u306b\u300c\u7a0e\u7406\u58eb\u300d\u3092\u9078\u3076\u3079\u304d\u7406\u7531<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306f\u7a0e\u7406\u58eb\u306b\u3059\u308b\u306e\u304c\u6700\u3082\u78ba\u5b9f<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u7406\u7531\u306f\u300c\u5bfe\u5fdc\u3067\u304d\u308b\u5185\u5bb9\u306e\u9055\u3044\u300d\u300c\u5b9f\u969b\u306e\u5229\u7528\u8005\u306e\u5272\u5408\u300d\u300c\u4ed6\u58eb\u696d\u3068\u306e\u5f79\u5272\u306e\u9055\u3044\u300d\u306b\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3079\u304d\uff13\u3064\u306e\u7406\u7531\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"pz5dfcceu4qfji7ttze9mn\">2-1.\u7a0e\u52d9\u7f72\u3067\u306f\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u3053\u3068<\/h3>\n<p>\u7a0e\u52d9\u7f72\u3067\u306f\u7121\u6599\u3067\u76f8\u8ac7\u3067\u304d\u308b\u3082\u306e\u306e\u3001\u5236\u5ea6\u306e\u6982\u8981\u3084\u4e00\u822c\u7684\u306a\u8aac\u660e\u306e\u307f\u304c\u5bfe\u8c61\u3067\u3042\u308a\u3001<strong><span style=\"color: #e25041;\">\u500b\u5225\u306e\u8ca1\u7523\u5185\u5bb9\u3084\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u3064\u3044\u3066\u306f\u5bfe\u5fdc\u3057\u3066\u3082\u3089\u3048\u307e\u305b\u3093<\/span><\/strong>\u3002<\/p>\n<ul>\n<li>\u300c\u79c1\u306e\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u304b\u5224\u65ad\u3057\u3066\u307b\u3057\u3044\u300d<\/li>\n<li>\u300c\u8ca1\u7523\u8a55\u4fa1\u3092\u4ee3\u308a\u306b\u884c\u3063\u3066\u307b\u3057\u3044\u300d<\/li>\n<li>\u300c\u7533\u544a\u66f8\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3057\u3066\u307b\u3057\u3044\u300d<\/li>\n<li>\u300c\u4eca\u304b\u3089\u751f\u524d\u5bfe\u7b56\u3092\u3059\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u3092\u3044\u304f\u3089\u8efd\u6e1b\u3067\u304d\u308b\u304b\u6559\u3048\u3066\u307b\u3057\u3044\u300d<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u500b\u5225\u5177\u4f53\u7684\u306a\u76f8\u8ac7\u3084\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u306f\u3001\u7a0e\u52d9\u7f72\u306a\u3069\u306e\u516c\u7684\u7a93\u53e3\u3067\u306f\u5bfe\u5fdc\u4e0d\u53ef\u3067\u3059\u3002<br data-start=\"991\" data-end=\"994\" \/><br \/>\n\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"b9p2bly3xewircrj50glt\">2-2.86.1%\u304c\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u3044\u308b\u7406\u7531<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u3044\u308b\u4eba\u304c\u591a\u3044\u3053\u3068\u306f\u3001\u8ca1\u52d9\u7701\u767a\u8868\u8cc7\u6599\u300c<a href=\"https:\/\/www.mof.go.jp\/about_mof\/policy_evaluation\/nta\/fy2023\/evaluation\/index.html\">\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6\u56fd\u7a0e\u5e81\u5b9f\u7e3e\u8a55\u4fa1\u66f8<\/a>\u300d\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u7701\u767a\u8868\u8cc7\u6599\u300c<a href=\"https:\/\/www.mof.go.jp\/about_mof\/policy_evaluation\/nta\/fy2023\/evaluation\/index.html\">\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6\u56fd\u7a0e\u5e81\u5b9f\u7e3e\u8a55\u4fa1\u66f8<\/a>\u300dp.158\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7406\u58eb\u95a2\u4e0e\u5272\u5408\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7406\u58eb\u95a2\u4e0e\u5272\u5408\u306f<span class=\"zeirishi-involvement-ratio loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>%<\/span><\/strong>\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u4eba\u306e\u5927\u534a\u304c\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u4f9d\u983c\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/kanyowariai202510.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u8ca1\u52d9\u7701\u767a\u8868\u8cc7\u6599\u300c<a href=\"https:\/\/www.mof.go.jp\/about_mof\/policy_evaluation\/nta\/fy2023\/evaluation\/index.html\">\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6\u56fd\u7a0e\u5e81\u5b9f\u7e3e\u8a55\u4fa1\u66f8<\/a>\u300dp.158\u3088\u308a\u5f15\u7528<\/p>\n<h3 id=\"f6xqf1yut3qhjvgy19x9ua\">2-3.\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u306e\u9055\u3044<\/h3>\n<p>\u76f8\u7d9a\u5206\u91ce\u306b\u306f\u69d8\u3005\u306a\u5c02\u9580\u5bb6\u304c\u3044\u307e\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u300c\u7a0e\u300d\u306b\u95a2\u3059\u308b\u60a9\u307f\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u306e\u306f\u7a0e\u7406\u58eb\u3060\u3051<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/qC9ZmiFVjUytP4z52ocsWxe6E-1748997882-1.png\" alt=\"\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u306f\u3001\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"l3nuxc1koqbrb9polyzfe\">3.\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3068\u53d7\u3051\u3089\u308c\u308b\uff18\u3064\u306e\u30b5\u30dd\u30fc\u30c8<\/h2>\n<p>\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3068\u53d7\u3051\u3089\u308c\u308b\uff18\u3064\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3068\u53d7\u3051\u308c\u3089\u308c\u308b\u30b5\u30dd\u30fc\u30c8\u306f\u3001<u>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u4ee3\u884c\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3001\u751f\u524d\u5bfe\u7b56\u307e\u3067\u5e45\u5e83\u304f\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/u><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u76f8\u7d9a\u767a\u751f\u524d\u5f8c\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u7a0e\u7406\u58eb\u304c\u3069\u306e\u3088\u3046\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u306e\u304b\u3092\uff18\u3064\u306e\u9805\u76ee\u306b\u5206\u3051\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"km4wsyh4qztj0n5yq1v8g\">3-1.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa\u306e\u4ee3\u884c<\/h3>\n<p>\u7a0e\u7406\u58eb\u306f<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa\u306e\u4ee3\u884c<\/span><\/strong>\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u76f8\u7d9a\u958b\u59cb\u65e5\uff08\u4e3b\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\uff09\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7528\u610f\u3059\u308b\u5fc5\u8981\u66f8\u985e\u3082\u591a\u304f\u3001\u8a08\u7b97\u3001\u8a18\u5165\u65b9\u6cd5\u3082\u8907\u96d1\u306a\u305f\u3081\u3001<u>\u907a\u3055\u308c\u305f\u3054\u5bb6\u65cf\uff08\u76f8\u7d9a\u4eba\uff09\u306b\u3068\u3063\u3066\u8ca0\u62c5\u306e\u5927\u304d\u3044\u624b\u7d9a\u304d<\/u>\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u3001\u8ca1\u7523\u306e\u8a55\u4fa1\u3001\u63a7\u9664\u3084\u7279\u4f8b\u306e\u5224\u5b9a\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304b\u3089\u63d0\u51fa\u307e\u3067\u3092\u3059\u3079\u3066\u4ee3\u7406\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3001\u907a\u3055\u308c\u305f\u3054\u5bb6\u65cf\u306e\u8ca0\u62c5\u304c\u6e1b\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u7523\u8a55\u4fa1\u3084\u66f8\u985e\u306e\u4e0d\u5099\u306b\u3088\u308b\u30c8\u30e9\u30d6\u30eb\u3082\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u306b\u3082\u7e4b\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"nqgf9nsd6b33sq04gkdwr\">3-2.\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4ee3\u884c<\/h3>\n<p>\u7a0e\u7406\u58eb\u306f\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><u>\u53e3\u5ea7\u306e\u540d\u7fa9\u5909\u66f4\u3084\u89e3\u7d04\u624b\u7d9a\u304d\u3001\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6\u306a\u3069\u76f8\u7d9a\u624b\u7d9a\u304d\u5168\u822c\u3092\u30b5\u30dd\u30fc\u30c8\u53ef\u80fd<\/u>\u3067\u3059\u3002<\/p>\n<p>\u304a\u4ed5\u4e8b\u3084\u5bb6\u4e8b\u30fb\u80b2\u5150\u3001\u4ecb\u8b77\u3067\u304a\u5fd9\u3057\u3044\u76f8\u7d9a\u4eba\u306b\u3068\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u4efb\u305b\u3089\u308c\u308b\u306e\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3 id=\"cyec66yandb1k32ocgv2t\">3-3.\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u306e\u63d0\u4f9b<\/h3>\n<p>\u65e2\u306b\u4ed6\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u4e2d\u306e\u65b9\u3067\u3082\u3001\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u304b\u3089\u610f\u898b\u3092\u3082\u3089\u3048\u308b\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u7523\u8a55\u4fa1\u3084\u5404\u7a2e\u7279\u4f8b\u306e\u9069\u7528\u5224\u65ad\u306f\u7a0e\u7406\u58eb\u306b\u3088\u3063\u3066\u898b\u89e3\u304c\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8907\u6570\u306e\u5c02\u9580\u5bb6\u306b\u610f\u898b\u3092\u6c42\u3081\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u7d0d\u5f97\u611f\u306e\u3042\u308b\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"99fovq36jqfkpcdjue2gbc\">3-4.\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u304c\u5c06\u6765\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\u4e0d\u5b89\u3068\u3044\u3046\u65b9\u306b\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97<\/span><\/strong>\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u4fdd\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u3092\u884c\u3044\u3001\u73fe\u6642\u70b9\u3067\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8a66\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u984d\u3092\u8a66\u7b97\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u751f\u524d\u5bfe\u7b56\u306e\u691c\u8a0e\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"gux8vwlwr7aeghj41fjadl\">3-5.\u751f\u524d\u5bfe\u7b56\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/h3>\n<p>\u8a66\u7b97\u3068\u3068\u3082\u306b\u3001<strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u30fb\u907a\u8a00\u30fb\u4e0d\u52d5\u7523\u5bfe\u7b56\u306a\u3069\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u751f\u524d\u5bfe\u7b56\u306e\u63d0\u6848<\/span><\/strong>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5bb6\u65cf\u69cb\u6210\u3084\u4fdd\u6709\u3057\u3066\u3044\u308b\u8ca1\u7523\u3001\u3054\u5bb6\u65cf\u3078\u306e\u60f3\u3044\u306a\u3069\u3001\u304a\u5ba2\u69d8\u3054\u3068\u306b\u7f6e\u304b\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97\u7d50\u679c\u3092\u3082\u3068\u306b\u3001\u8ab2\u984c\u89e3\u6c7a\u306b\u5411\u3051\u305f\u30aa\u30fc\u30c0\u30fc\u30e1\u30a4\u30c9\u306e\u63d0\u6848\u3092\u7a0e\u7406\u58eb\u306f\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"7pzcfuoalbir73qrc8nj\">3-6.\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u652f\u63f4<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u304b\u3089\u57f7\u884c<\/span><\/strong>\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u304a\u5b50\u69d8\u304c\u3044\u306a\u3044\u65b9\u3084\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u304c\u758e\u9060\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u3001\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u8ca1\u7523\u3092\u907a\u3057\u305f\u3044\u65b9\u306a\u3069\u306b\u3068\u3063\u3066\u3001\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u306f\u3068\u3066\u3082\u6709\u76ca\u306a\u76f8\u7d9a\u7a0e\u306e\u751f\u524d\u5bfe\u7b56\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u907a\u8a00\u66f8\u4f5c\u6210\u306e\u3054\u76f8\u8ac7\u304b\u3089\u57f7\u884c\u307e\u3067\u30c8\u30fc\u30bf\u30eb\u3067\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"iv46zlaqlmpzw1nf0nw6dc\">3-7.\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u7acb\u3061\u5408\u3044\u30fb\u5bfe\u5fdc<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u5f8c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u306f\u3001\u4e8b\u524d\u6e96\u5099\u304b\u3089\u5f53\u65e5\u306e\u7acb\u3061\u5408\u3044\u3001\u8abf\u67fb\u5b98\u306e\u5bfe\u5fdc\u307e\u3067\u5168\u9762\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u4ee4\u548c\uff15\u4e8b\u52d9\u5e74\u5ea6\u306e\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5272\u5408\u306f\u7d045.5%\u3067\u3059\u3002\uff08\u203b\uff09<br \/>\n\u6c7a\u3057\u3066\u9ad8\u3044\u6570\u5b57\u3067\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u306f\u6163\u308c\u3066\u3044\u306a\u3044\u65b9\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u30b9\u30c8\u30ec\u30b9\u3068\u306a\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306e\u540c\u5e2d\u306f\u7cbe\u795e\u7684\u306a\u5b89\u5fc3\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u203b\uff09\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2024\/sozoku_shinkoku\/pdf\/sozoku_shinkoku.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u5e74\u5206\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u4e8b\u7e3e\u306e\u6982\u8981<\/a>\u300d\u306b\u3088\u308c\u3070\u3001\u4ee4\u548c5\u5e74\u5ea6\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u63d0\u51fa\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u6570\u306f\u3001\u5408\u8a08\u3067155,740\u4eba\u3067\u3059\u3002\u307e\u305f\u300c<a href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2024\/sozoku_chosa\/pdf\/sozoku_chosa.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8abf\u67fb\u7b49\u306e\u72b6\u6cc1<\/a>\u300d\u3092\u898b\u308b\u3068\u3001\u5b9f\u5730\u8abf\u67fb\u304c\u884c\u308f\u308c\u305f\u5272\u5408\u306f8,556\u4ef6\u3067\u3059\u3002<\/p>\n<h3 id=\"yrnnoz909y85jcmflug52g\">3-8.\u76f8\u7d9a\u7a0e\u306e\u9084\u4ed8\u7533\u8acb\uff08\u6255\u3044\u904e\u304e\u305f\u76f8\u7d9a\u7a0e\u306e\u8fd4\u9084\u8acb\u6c42\uff09<\/h3>\n<p>\u7a0e\u7406\u58eb\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u6e08\u3093\u3067\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u304b\u691c\u8a0e\u3057\u3001\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u306b\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u304a\u3053\u306a\u3063\u305f\u5f8c\u3067\u3082\u3001\u7533\u544a\u671f\u9650\u304b\u3089\uff15\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u6255\u3044\u3059\u304e\u305f\u76f8\u7d9a\u7a0e\u3092\u9084\u4ed8\u3057\u3066\u3082\u3089\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u76f8\u7d9a\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3001\u904e\u53bb\u306e\u8cc7\u6599\u3092\u3082\u3068\u306b\u78ba\u8a8d\u30fb\u691c\u8a0e\u3057\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3001\u300c\u66f4\u751f\u306e\u8acb\u6c42\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6821\u6b63\u306e\u8acb\u6c42\u304c\u7a0e\u52d9\u7f72\u306b\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u6255\u3044\u3059\u304e\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306f\u9084\u4ed8\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002<\/p>\n<h2 id=\"jgomwt6kl7rmanzv1csq\"><span style=\"font-size: inherit;\">4.\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528<\/span><\/h2>\n<p>\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u3092\u3057\u305f\u3044\u3068\u601d\u3063\u3066\u3082\u3001\u300c\u3069\u306e\u304f\u3089\u3044\u8cbb\u7528\u304c\u304b\u304b\u308b\u306e\u304b\u4e0d\u5b89\u3067\u3001\u306a\u304b\u306a\u304b\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u305b\u306a\u3044\u300d\u3068\u3044\u3046\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u4e3b\u306a\u30b5\u30fc\u30d3\u30b9\u3054\u3068\u306e\u8cbb\u7528\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\u4ee5\u4e0b\u306e\u91d1\u984d\u306f\u4e00\u822c\u7684\u306a\u76f8\u5834\u3067\u3042\u308a\u3001\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u6b63\u5f0f\u306a\u8cbb\u7528\u306f\u521d\u56de\u9762\u8ac7\u306a\u3069\u3067\u5fc5\u305a\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 34.4618%;\">\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/th>\n<th style=\"text-align: center; width: 31.684%;\">\u8cbb\u7528\u306e\u76ee\u5b89<\/th>\n<th style=\"text-align: center;\">\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 34.4618%;\">\u76f8\u7d9a\u7a0e\u7533\u544a<\/td>\n<td style=\"width: 31.684%;\"><span style=\"font-size: 16px;\">\u907a\u7523\u7dcf\u984d\u306e0.5\uff5e1.5%\u7a0b\u5ea6<\/span><\/td>\n<td style=\"width: 33.8578%;\"><span style=\"font-size: 16px;\">\u8ca1\u7523\u5fa1\u5185\u5bb9\u30fb\u96e3\u6613\u5ea6\u306b\u3088\u308a\u5909\u52d5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.4618%;\">\u76f8\u7d9a\u624b\u7d9a\u304d\u4ee3\u884c<\/td>\n<td style=\"width: 31.684%;\"><span style=\"font-size: 16px;\">20\u4e07\u5186\uff5e100\u4e07\u5186\u7a0b\u5ea6<\/span><\/td>\n<td style=\"width: 33.8578%;\"><span style=\"font-size: 16px;\">\u91d1\u878d\u6a5f\u95a2\u306e\u6570\u3001\u4e0d\u52d5\u7523\u306e\u6709\u7121\u306b\u3088\u308a\u5909\u52d5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.4618%;\">\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3<\/td>\n<td style=\"width: 31.684%;\"><span style=\"font-size: 16px;\">1\u6642\u9593\u3042\u305f\u308a2\u4e07\uff5e5\u4e07\u5186\u7a0b\u5ea6<\/span><\/td>\n<td style=\"width: 33.8578%;\"><span style=\"font-size: 16px;\">\u30fc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.4618%;\">\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97<\/td>\n<td style=\"width: 31.684%;\"><span style=\"font-size: 16px;\">30\u4e07\u5186\uff5e<\/span><\/td>\n<td style=\"width: 33.8578%;\"><span style=\"font-size: 16px;\">\u8ca1\u7523\u8a55\u4fa1\u306b\u624b\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u306f\u8ffd\u52a0\u8cbb\u7528\u304c\u767a\u751f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.4618%;\">\u751f\u524d\u5bfe\u7b56\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/td>\n<td style=\"width: 31.684%;\"><span style=\"font-size: 16px;\">\u5185\u5bb9\u306b\u3088\u308a\u7570\u306a\u308b\uff08\u8981\u898b\u7a4d\u3082\u308a\uff09<\/span><\/td>\n<td style=\"width: 33.8578%;\"><span style=\"font-size: 16px;\">\u8d08\u4e0e\u30fb\u4e0d\u52d5\u7523\u6d3b\u7528\u306a\u3069\u63d0\u6848\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u5909\u52d5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.4618%;\">\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u652f\u63f4<\/td>\n<td style=\"width: 31.684%;\"><span style=\"font-size: 16px;\">20\u4e07\uff5e30\u4e07\u5186\u7a0b\u5ea6<\/span><\/td>\n<td style=\"width: 33.8578%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.4618%;\">\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5bfe\u5fdc\u30fb\u7acb\u3061\u5408\u3044<\/td>\n<td style=\"width: 31.684%;\"><span style=\"font-size: 16px;\">20\u4e07\u5186\uff5e<\/span><\/td>\n<td style=\"width: 33.8578%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.4618%;\">\u76f8\u7d9a\u7a0e\u306e\u9084\u4ed8\u8acb\u6c42\uff08\u66f4\u751f\u306e\u8acb\u6c42\uff09<\/td>\n<td style=\"width: 31.684%;\"><span style=\"font-size: 16px;\">\u9084\u4ed8\u91d1\u306e10\uff5e30\uff05\uff08\u6210\u529f\u5831\u916c\u578b\uff09<\/span><\/td>\n<td style=\"width: 33.8578%;\"><span style=\"font-size: 16px;\">\u9084\u4ed8\u306e\u53ef\u5426\u3092\u7cbe\u67fb\u3057\u305f\u3046\u3048\u3067\u8acb\u6c42\u3002\u6210\u529f\u5831\u916c\u578b\u304c\u4e00\u822c\u7684\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"tx8u8s8h18cwz0bi65snh\">4-1.\u7a0e\u7406\u58eb\u5831\u916c\u306f\u5b89\u4fa1\u306a\u51fa\u8cbb\u3067\u306f\u306a\u3044\u304c\u3001\u8cbb\u7528\u5bfe\u52b9\u679c\u3082\u9ad8\u3044<\/h3>\n<p><span style=\"font-size: 16px; color: #383838;\">\u7a0e\u7406\u58eb\u5831\u916c\u306f\u6c7a\u3057\u3066\u5b89\u4fa1\u306a\u51fa\u8cbb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3060\u3051\u306e\u8cbb\u7528\u5bfe\u52b9\u679c\u306f\u3042\u308b\u306e\u304b\uff1f\u300d\u3068\u7591\u554f\u3092\u304a\u6301\u3061\u306b\u306a\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u306f\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3068\u8c4a\u5bcc\u306a\u5b9f\u52d9\u7d4c\u9a13\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u7279\u306b\u3001\u571f\u5730\u306e\u8a55\u4fa1\u3084\u5404\u7a2e\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u306e\u5224\u65ad\u306b\u306f\u5c02\u9580\u6027\u304c\u5fc5\u8981\u3067\u3001\u81ea\u5df1\u5224\u65ad\u306b\u3088\u308b\u7533\u544a\u3067\u306f\u3001\u672c\u6765\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u306a\u3044\u76f8\u7d9a\u7a0e\u3092\u904e\u5927\u306b\u652f\u6255\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u70b9\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5c02\u9580\u3068\u3059\u308b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u9069\u6b63\u306a\u8a55\u4fa1\u3068\u6b63\u78ba\u306a\u7533\u544a\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u4e0d\u8981\u306a\u7a0e\u91d1\u306e\u767a\u751f\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u307e\u305f\u3001\u751f\u524d\u5bfe\u7b56\u3084\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5099\u3048\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5c06\u6765\u306e\u5b89\u5fc3\u3084\u5bb6\u65cf\u9593\u30c8\u30e9\u30d6\u30eb\u306e\u56de\u907f\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/g_1749088057-1749088057-1.png\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<h3 id=\"10zzqo6spyr8gj9jotrdq9\">4-2.\u521d\u56de\u76f8\u8ac7\u306f\u7121\u6599\u306e\u4e8b\u52d9\u6240\u3082\u591a\u6570\u3042\u308a\u307e\u3059<\/h3>\n<p>\u6700\u8fd1\u3067\u306f<strong><span style=\"color: #e25041;\">\u521d\u56de\u76f8\u8ac7\u7121\u6599\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/strong>\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305a\u306f\u6c17\u8efd\u306b\u76f8\u8ac7\u3057\u3066\u307f\u308b\u3053\u3068\u3067\u3001\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u5408\u3063\u305f\u30b5\u30dd\u30fc\u30c8\u5185\u5bb9\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u308a\u3001\u8cbb\u7528\u611f\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-free-consultation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306b\u3064\u3044\u3066\u7121\u6599\u76f8\u8ac7\u3067\u304d\u308b\uff1f\u7121\u6599\u76f8\u8ac7\u306e\u30cf\u30fc\u30c9\u30eb\u3068\uff15\u3064\u306e\u7a93\u53e3\u3092\u7d39\u4ecb<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"cinjkwdivok3lc71bwhh\">5.\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u3092\u3059\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u3010\uff15\u3064\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3011<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u3092\u3059\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u3010\uff15\u3064\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3011\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff11<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#99b6iywdqdgx7zuzaugcs\" target=\"_self\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff12<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#1lweo9q7icmh69m4v1nco93\" target=\"_self\">\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff13<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#yhiwqjnay9geezq6b6w6mk\" target=\"_self\">\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff14<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#g9r3zj2uyjnvqeueq2na\" target=\"_self\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff15<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#1joeqywcvke5b9msqnhwm\" target=\"_self\">\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"99b6iywdqdgx7zuzaugcs\">5-1.\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff11\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u3067\u3042\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u306f\u6cd5\u4eba\u7a0e\u3084\u6240\u5f97\u7a0e\u306a\u3069\u3001\u305d\u308c\u305e\u308c\u5f97\u610f\u3068\u3059\u308b\u5206\u91ce\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306f\u305d\u306e\u4e2d\u3067\u3082\u7279\u306b\u9ad8\u5ea6\u306a\u77e5\u8b58\u3068\u5c02\u9580\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u5206\u91ce\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4f53\u8abf\u304c\u3059\u3050\u308c\u306a\u3044\u3068\u304d\u306b\u9069\u5207\u306a\u8a3a\u7642\u79d1\u3092\u9078\u3076\u3088\u3046\u306b\u3001\u7a0e\u91d1\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u5206\u91ce\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u591a\u304f\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u4f01\u696d\u5411\u3051\u306e\u6cd5\u4eba\u7a0e\u3092\u4e3b\u306a\u696d\u52d9\u3068\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u65e5\u5e38\u7684\u306b\u6271\u3063\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306f\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e2d\u306b\u306f\u3001\u3053\u308c\u307e\u3067\u4e00\u5ea6\u3082\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u62c5\u5f53\u3057\u305f\u3053\u3068\u306e\u306a\u3044\u7a0e\u7406\u58eb\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u8c4a\u5bcc\u3067\u3001\u6e1b\u984d\u8981\u7d20\u3084\u5404\u7a2e\u7279\u4f8b\u306b\u3082\u7cbe\u901a\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/o835vho937-1703132850-1748331118-1749013807-1.png\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"1lweo9q7icmh69m4v1nco93\">5-2.\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff12\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u4e8b\u52d9\u6240\u304c\u9762\u8ac7\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u3042\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001<u>\u7533\u544a\u5b8c\u4e86\u307e\u3067\u306b\u521d\u56de\u76f8\u8ac7\u30fb\u4e2d\u9593\u5831\u544a\u30fb\u6700\u7d42\u5831\u544a\u306a\u3069\u3001\u8907\u6570\u56de\u306e\u9762\u8ac7\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3053\u3068\u304c\u4e00\u822c\u7684<\/u>\u3067\u3059\u3002<br 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id=\"yhiwqjnay9geezq6b6w6mk\">5-3.\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff13\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u3001\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306a\u3069\u7a0e\u91d1\u306e\u554f\u984c\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><u>\u907a\u7523\u5206\u5272\u306b\u95a2\u3059\u308b\u30c8\u30e9\u30d6\u30eb\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u53e3\u5ea7\u89e3\u7d04\u624b\u7d9a\u304d\u3001\u305d\u3057\u3066\u5c06\u6765\u306e\u4e8c\u6b21\u76f8\u7d9a\u3092\u898b\u636e\u3048\u305f\u5bfe\u7b56\u306a\u3069\u3001\u5bfe\u5fdc\u3059\u3079\u304d\u4e8b\u9805\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059<\/u>\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u8907\u96d1\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u30fb\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\uff08FP\uff09\u306a\u3069\u306e\u4ed6\u306e\u5c02\u9580\u5bb6\u306e\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u304c\u3053\u308c\u3089\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308c\u3070\u3001\u7a0e\u7406\u58eb\u3092\u7a93\u53e3\u306b\u3057\u3066\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5168\u3066\u306e\u624b\u7d9a\u304d\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6642\u9593\u7684\u30fb\u7cbe\u795e\u7684\u306a\u8ca0\u62c5\u3092\u5927\u304d\u304f\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"g9r3zj2uyjnvqeueq2na\">5-4.\u7a0e\u7406\u58eb\u5831\u916c\u984d\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff14\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u5831\u916c\u306e\u57fa\u6e96\u304c\u660e\u78ba\u3067\u3042\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001\u7a0e\u7406\u58eb\u5831\u916c\u306f\u4e00\u822c\u7684\u306b\u6570\u5341\u4e07\u5186\u304b\u3089\u6570\u767e\u4e07\u5186\u3068\u9ad8\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001<u>\u5831\u916c\u984d\u306e\u7b97\u5b9a\u57fa\u6e96\u3084\u52a0\u7b97\u5831\u916c\u306e\u5185\u5bb9\u3001\u5185\u8a33\u306a\u3069\u304c\u660e\u78ba\u306b\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u7a0e\u7406\u58eb\u9078\u3073\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u5224\u65ad\u6750\u6599<\/u>\u3067\u3059\u3002<\/p>\n<p>\u5831\u916c\u4f53\u7cfb\u304c\u4e0d\u900f\u660e\u306a\u307e\u307e\u3067\u306f\u3001\u5b89\u5fc3\u3057\u3066\u5927\u5207\u306a\u3054\u5bb6\u65cf\u306e\u60c5\u5831\u3084\u8cc7\u7523\u72b6\u6cc1\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u3068\u5831\u916c\u306b\u95a2\u3059\u308b\u8aac\u660e\u304c\u3042\u308a\u3001\u5951\u7d04\u5185\u5bb9\u304c\u660e\u5feb\u306a\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306b\u5bfe\u3059\u308b\u4e0d\u5b89\u3084\u7591\u554f\u3092\u8efd\u6e1b\u3057\u3001\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"1joeqywcvke5b9msqnhwm\">5-5.\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/h3>\n<p>\u30dd\u30a4\u30f3\u30c8\u306e\uff15\u3064\u76ee\u306f<strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><u>\u76f8\u7d9a\u7a0e\u7533\u544a\u5f8c\u3001\u7a0e\u52d9\u7f72\u306f\u7533\u544a\u5185\u5bb9\u306b\u8aa4\u308a\u3084\u4e0d\u5099\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u30011\u301c2\u5e74\u4ee5\u5185\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/u>\u3053\u308c\u306b\u5099\u3048\u305f\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u7a0e\u7406\u58eb\u306e\u7d4c\u9a13\u3068\u5c02\u9580\u6027\u306b\u5927\u304d\u304f\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u904e\u53bb\u306e\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u306e\u5b9f\u7e3e\u3084\u3001\u56fd\u7a0eOB\u306e\u5728\u7c4d\u3092\u901a\u3058\u3066\u84c4\u7a4d\u3057\u305f\u30ce\u30a6\u30cf\u30a6\u3092\u6d3b\u304b\u3057\u3001\u7533\u544a\u524d\u304b\u3089\u8abf\u67fb\u30ea\u30b9\u30af\u306e\u3042\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u4e8b\u524d\u306b\u691c\u8a0e\u3057\u3001\u5fc5\u8981\u306a\u5bfe\u5fdc\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u53ef\u80fd\u6027\u3092\u6291\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8abf\u67fb\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u3082\u7684\u78ba\u306a\u8aac\u660e\u3092\u884c\u3044\u3001\u8ffd\u52a0\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u969b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u95a2\u3059\u308b\u7d4c\u9a13\u3084\u5bfe\u5fdc\u4f53\u5236\u306b\u3064\u3044\u3066\u3082\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"x2k0ohst6ys3pjmie126r\">\u3010\u6ce8\u610f\u3011\u7a0e\u52d9\u8abf\u67fb\u7387\u304c\u4f4e\u3044\u306e\u306f\u5fc5\u305a\u3057\u3082\u304a\u5ba2\u69d8\u306e\u305f\u3081\u306b\u306f\u306a\u3089\u306a\u3044<\/h4>\n<p>\u7a0e\u52d9\u8abf\u67fb\u7387\u3092HP\u3067\u516c\u8868\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3082\u6570\u591a\u304f\u3044\u307e\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u8abf\u67fb\u7387\u304c\u4f4e\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5fc5\u305a\u3057\u3082\u304a\u5ba2\u69d8\u306e\u305f\u3081\u306b\u306a\u308b\u7a0e\u7406\u58eb\u3068\u306f\u9650\u3089\u306a\u3044<\/span><\/strong>\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u3092\u591a\u304f\u7d0d\u3081\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304c\u7a0e\u52d9\u8abf\u67fb\u306b\u5165\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u304a\u5ba2\u69d8\u306e\u5927\u304d\u306a\u95a2\u5fc3\u3054\u3068\u3067\u3042\u308b<u>\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u3092\u305b\u305a\u3001\u76f8\u7d9a\u7a0e\u3092\u591a\u304f\u898b\u7a4d\u3082\u3063\u3066\u7533\u544a\u3057\u3066\u3044\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7387\u306f\u5fc5\u7136\u7684\u306b\u4e0b\u304c\u308b<\/u>\u306e\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306b\u304a\u3044\u3066\u672c\u5f53\u306b\u983c\u308a\u306b\u306a\u308b\u7a0e\u7406\u58eb\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7387\u3067\u8a08\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u304a\u5ba2\u69d8\u3068\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3092\u91cd\u306d\u308b\u4e2d\u3067\u3001\u7bc0\u7a0e\u3092\u3057\u3064\u3064\u3082\u7a0e\u52d9\u8abf\u67fb\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3059\u5bfe\u5fdc\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u304c\u3001\u672c\u5f53\u306b\u983c\u308a\u306b\u306a\u308b\u7a0e\u7406\u58eb\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"lrt62fjbh96m394tief9f\">6.\u76f8\u7d9a\u7a0e\u3067\u304a\u60a9\u307f\u306e\u65b9\u3078\u30fc\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u3054\u7d39\u4ecb\u5b9f\u7e3e\u3082\u8c4a\u5bcc\u306a\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u305f\u3044\u65b9\u306b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u983c\u3082\u539a\u3044<strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/strong>\u3078\u306e\u3054\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30dd\u30a4\u30f3\u30c8\uff11<\/th>\n<td style=\"width: 574.75px;\"><a href=\"#7a3w21nrudmia37yauwl\" target=\"_self\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e \u2500 \u5e74\u9593<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u4fe1\u983c\u3068\u5c02\u9580\u6027<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u30dd\u30a4\u30f3\u30c8\uff12<\/span><\/th>\n<td style=\"width: 574.75px;\"><a href=\"#2ir9kbcpg2fgr9md9695q\" target=\"_self\">\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u30dd\u30a4\u30f3\u30c8\uff13<\/span><\/th>\n<td style=\"width: 574.75px;\"><a href=\"#ylm8v98vdre5dif6x097lv\" target=\"_self\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u30dd\u30a4\u30f3\u30c8\uff14<\/span><\/th>\n<td style=\"width: 574.75px;\"><a href=\"#nfyc8q5ykcf2mwnxiib4w\" target=\"_self\">\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u5f37\u3044\uff01\u56fd\u7a0eOB\u3068\u9023\u643a\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u76f8\u7d9a\u7a0e\u7533\u544a<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u30dd\u30a4\u30f3\u30c8\uff15<\/span><\/th>\n<td style=\"width: 574.75px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-consultation#6-5\">\u660e\u77ad\u306a\u6599\u91d1\u4f53\u7cfb<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"7a3w21nrudmia37yauwl\"><span style=\"font-size: inherit;\">6-1.\u3010\u30dd\u30a4\u30f3\u30c8\uff11\u3011\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e \u2500 \u5e74\u9593<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u4fe1\u983c\u3068\u5c02\u9580\u6027<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/graph-sozoku.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u30012023\u5e7410\u6708\uff5e2024\u5e749\u6708\u306e1\u5e74\u9593\u3067<strong><span style=\"color: #e25041;\"><span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u30b5\u30dd\u30fc\u30c8<\/span><\/strong>\u3055\u305b\u3066\u3044\u305f\u3060\u305f\u3044\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u4ef6\u6570\u30fb\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u4ef6\u6570\u3068\u3082\u306b<strong><span style=\"color: #e25041;\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u5b9f\u7e3e<\/span><\/strong>\u3092\u8a87\u308a\u307e\u3059\u3002<\/p>\n<p>\u5728\u7c4d\u3059\u308b480\u540d\u4ee5\u4e0a\u306e\u76f8\u7d9a\u7a0e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u3001\u9577<u>\u5e74\u84c4\u7a4d\u3057\u3066\u304d\u305f\u30ce\u30a6\u30cf\u30a6\u3068\u5b9f\u52d9\u7d4c\u9a13\u3092\u793e\u5185\u306e\u72ec\u81ea\u30b7\u30b9\u30c6\u30e0\u3067\u5171\u6709<\/u>\u3057\u3001\u8907\u96d1\u306a\u8ca1\u7523\u8a55\u4fa1\u3084\u5404\u7a2e\u7279\u4f8b\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u3082\u7cbe\u5ea6\u306e\u9ad8\u3044\u5bfe\u5fdc\u3092\u53ef\u80fd\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u3069\u3053\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u3002\u300d<\/p>\n<p>\u305d\u3093\u306a\u65b9\u306b\u3053\u305d\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u3057\u3066\u306e\u5727\u5012\u7684\u306a\u5b9f\u7e3e\u3068\u4fe1\u983c\u3092\u6301\u3064\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u3054\u691c\u8a0e\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"2ir9kbcpg2fgr9md9695q\"><span style=\"font-size: inherit;\">6-2.\u3010\u30dd\u30a4\u30f3\u30c8\uff12\u3011\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u5317\u6d77\u9053\u304b\u3089\u6c96\u7e04\u307e\u3067<strong><span style=\"color: #e25041;\">\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u304b\u6240\u306b\u4e8b\u52d9\u6240\u3092\u5c55\u958b<\/span><\/strong>\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3082<strong><span style=\"color: #e25041;\">\u5168\u56fd\u3069\u3053\u304b\u3089\u3067\u3082\u3054\u76f8\u8ac7\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5317\u6d77\u9053\u30fb\u6771\u5317\u3001\u95a2\u6771\u3001\u4e2d\u90e8\u3001\u95a2\u897f\u3001\u4e2d\u56fd\u30fb\u56db\u56fd\u3001\u4e5d\u5dde\u30fb\u6c96\u7e04\u3068\u3001\u5404\u30a8\u30ea\u30a2\u306b\u62e0\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306b\u8fd1\u3044\u4e8b\u52d9\u6240\u3067\u30b9\u30e0\u30fc\u30ba\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5730\u57df\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e0d\u52d5\u7523\u304c\u9060\u65b9\u306b\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u5404\u5730\u57df\u306e\u4e8b\u52d9\u6240\u304c\u9023\u643a\u3057\u3001\u8ca1\u7523\u8abf\u67fb\u304b\u3089\u7533\u544a\u624b\u7d9a\u304d\u307e\u3067\u4e00\u8cab\u3057\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u5168\u56fd\u5bfe\u5fdc\u30fb\u5730\u57df\u5bc6\u7740\u306e\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/kyotenmapsozoku.png\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u5168\u56fd\u306e\u4e8b\u52d9\u6240\u4e00\u89a7\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/branch.php\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4ebaHP\u3000\u56fd\u5185\u62e0\u70b9<\/a><\/p>\n<\/div>\n<h3 id=\"ylm8v98vdre5dif6x097lv\"><span style=\"font-size: inherit;\">6-3.\u3010\u30dd\u30a4\u30f3\u30c8\uff13\u3011\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u5f01\u8b77\u58eb\u6cd5\u4eba\u30fb\u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba\u3092\u306f\u3058\u3081\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u306b\u7cbe\u901a\u3057\u305f\u5404\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u3092\u64c1\u3057\u3066\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u53e3\u5ea7\u89e3\u7d04\u624b\u7d9a\u304d\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u5bfe\u7b56\u307e\u3067\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u5168\u822c\u306e\u3054\u76f8\u8ac7\u306b\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306f\u7a0e\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u5f8b\u3084\u4e0d\u52d5\u7523\u3001\u91d1\u878d\u306b\u307e\u305f\u304c\u308b\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u8ab0\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u300c\u3069\u3053\u304b\u3089\u624b\u3092\u3064\u3051\u3066\u3088\u3044\u304b\u4e0d\u5b89\u300d\u3068\u3044\u3063\u305f\u304a\u60a9\u307f\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u30c8\u30fc\u30bf\u30eb\u306b\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/th_group_diagram.png\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u4e00\u89a7\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php#groupList\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u6982\u8981<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h3 id=\"nfyc8q5ykcf2mwnxiib4w\"><span style=\"font-size: inherit;\">6-4.\u3010\u30dd\u30a4\u30f3\u30c8\uff14\u3011\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u5f37\u3044\u3002\u56fd\u7a0eOB\u3068\u9023\u643a\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u76f8\u7d9a\u7a0e\u7533\u544a<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u898b\u636e\u3048\u305f\u9ad8\u54c1\u8cea\u306a\u7533\u544a\u30b5\u30dd\u30fc\u30c8<\/span><\/strong>\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f53\u6cd5\u4eba\u306b\u306f\u3001<u>\u5143\u56fd\u7a0e\u5e81\u9577\u5b98\u30fb\u56fd\u7a0e\u5c40\u9577\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u7a0e\u52d9\u7f72OB\u304c\u591a\u6570\u5728\u7c4d<\/u>\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5728\u7c4d\u6570\u306f\u696d\u754c\u6700\u5927\u898f\u6a21\u3092\u8a87\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u56fd\u7a0eOB\u3067\u69cb\u6210\u3055\u308c\u305f\u300c\u5be9\u7406\u5ba4\u300d\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e8b\u9805\u3092\u4e8b\u524d\u306b\u7cbe\u67fb\u30fb\u691c\u8a0e\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u9632\u3050\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e07\u304c\u4e00\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u305f\u969b\u306b\u306f\u3001\u56fd\u7a0eOB\u304c\u7a0e\u7406\u58eb\u3068\u3068\u3082\u306b\u7acb\u3061\u4f1a\u3044\u3001\u6839\u62e0\u3092\u3082\u3063\u3066\u9069\u5207\u306b\u8aac\u660e\u30fb\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u7a0e\u52d9\u8abf\u67fb\u304c\u4e0d\u5b89\u300d\u300c\u7533\u544a\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u3089\u3069\u3046\u3057\u3088\u3046\u300d\u3068\u3044\u3063\u305f\u3054\u5fc3\u914d\u3092\u304a\u6301\u3061\u306e\u65b9\u306b\u3082\u3001\u5b89\u5fc3\u3057\u3066\u3054\u4f9d\u983c\u3044\u305f\u3060\u3051\u308b\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/special_advisor.png\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\u25a0\u4e3b\u306a\u7a0e\u52d9\u7f72OB\u306e\u4e00\u89a7\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba \u6cd5\u4eba\u6982\u8981<\/a><\/div>\n<h3><span style=\"font-size: inherit;\">6-5.\u3010\u30dd\u30a4\u30f3\u30c8\uff15\u3011<\/span>\u660e\u77ad\u306a\u6599\u91d1\u4f53\u7cfb<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7406\u58eb\u5831\u916c\u984d\u306f\u3001\u300c\u907a\u7523\u7dcf\u984d\u306e1\uff05\u7a0b\u5ea6\u300d\u3068\u660e\u78ba\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5831\u916c\u306e\u5185\u8a33\u3084\u52a0\u7b97\u5831\u916c\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306e\u57fa\u6e96\u7b49\u3092\u8a73\u7d30\u306b\u304a\u4f1d\u3048\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u660e\u6717\u306a\u4f1a\u8a08\u3067\u304a\u5ba2\u69d8\u3068\u4fe1\u983c\u95a2\u4fc2\u3092\u80b2\u3093\u3067\u307e\u3044\u308a\u307e\u3059\u3002\u5b89\u5fc3\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2>7.\u3088\u304f\u3042\u308b\u3054\u8cea\u554f\uff08Q\uff06A\uff09<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u3054\u8cea\u554f\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>Q.\u76f8\u7d9a\u7a0e\u306e\u76f8\u8ac7\u306f\u3044\u3064\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p>A.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u3067\u3042\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3089\u3067\u304d\u308b\u3060\u3051\u65e9\u3081\uff08\uff11\uff5e\uff12\u30f6\u6708\u4ee5\u5185\uff09<\/span><\/strong>\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\uff08\u4e3b\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u65e5\uff09\u304b\u308910\u30f6\u6708\u4ee5\u5185\u3068\u3044\u3046\u671f\u9650\u304c\u3042\u308a\u307e\u3059\u3002<br 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