{"id":2444,"date":"2024-01-17T14:03:48","date_gmt":"2024-01-17T05:03:48","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2444"},"modified":"2025-07-08T14:12:42","modified_gmt":"2025-07-08T05:12:42","slug":"familyinheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/familyinheritance","title":{"rendered":"\u5bb6\u7763\u76f8\u7d9a\u3068\u306f\uff1f\u56f3\u89e3\u3092\u7528\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u5bb6\u7763\u76f8\u7d9a\u3068\u306f\u3001\u306a\u3093\u3060\u308d\u3046\uff1f<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306f<strong>\u5bb6\u7763\u76f8\u7d9a\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b<\/strong>\u3001\u56f3\u89e3\u3092\u7528\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"3sduknu0bvmd0fxgd8afj\">1.\u5bb6\u7763\u76f8\u7d9a\u3068\u306f<\/h2>\n<p>\u5bb6\u7763\u76f8\u7d9a\u3068\u306f\u3001\u660e\u6cbb31\u5e74\u304b\u3089\u662d\u548c22\u5e74\u307e\u3067\u65bd\u884c\u3055\u308c\u3066\u3044\u305f<strong>\u65e7\u6c11\u6cd5\u306b\u304a\u3051\u308b\u907a\u7523\u76f8\u7d9a\u306e\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<br \/>\n\u6238\u4e3b\uff08\u5bb6\u9577\uff09\u304c\u96a0\u5c45\u3084\u6b7b\u4ea1\u3057\u305f\u969b\u3001\u9577\u7537\u304c\u3059\u3079\u3066\u306e\u8ca1\u7523\u30fb\u6a29\u5229\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p><strong>\u200b<span style=\"color: #e25041;\">\u5bb6\u7763\u76f8\u7d9a\u306f\u904e\u53bb\u306e\u907a\u7523\u76f8\u7d9a\u306e\u65b9\u6cd5\u3067\u3042\u308a\u3001\u73fe\u884c\u306e\u907a\u7523\u76f8\u7d9a\u306e\u65b9\u6cd5\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/span>\u200b<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/dznhk6p0h3k-1701152344.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"k6x7pyoa7knvidk6uw62u\">2.\u73fe\u5728\u306b\u304a\u3044\u3066\u3001\u5bb6\u7763\u76f8\u7d9a\u304c\u76f8\u7d9a\u5236\u5ea6\u3068\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u306f\u306a\u3044<\/h2>\n<p><strong>\u200b<span style=\"color: #e25041;\">\u73fe\u5728\uff08\u4ee4\u548c6\u5e74\uff09\u306b\u304a\u3044\u3066\u3001\u5bb6\u7763\u76f8\u7d9a\u304c\u76f8\u7d9a\u5236\u5ea6\u3068\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u200b<\/strong><\/p>\n<p>\u73fe\u5728\uff08\u4ee4\u548c6\u5e74\uff09\u306b\u304a\u3044\u3066\u5bb6\u7763\u76f8\u7d9a\u5236\u5ea6\u3068\u540c\u3058\u3088\u3046\u306b\u300c\u9577\u7537\u306b\u3059\u3079\u3066\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u306b\u306f\u3001\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u540c\u610f\u3057\u306a\u3044\u9650\u308a\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u306f\u3001\u6c11\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6c11\u6cd5\u306b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3044\u3046\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u4eba\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u3001\u914d\u5076\u8005\u3084\u9577\u7537\u4ee5\u5916\u306e\u5b50\u4f9b\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u30fb\u5144\u5f1f\u59c9\u59b9\u3082\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u3067\u306f\u3001<strong>\u9577\u7537\u3060\u3051\u3067\u306a\u304f\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u914d\u5076\u8005\u3084\u9577\u7537\u4ee5\u5916\u306e\u5b50\u4f9b\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u30fb\u5144\u5f1f\u59c9\u59b9\u306b\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u6a29\u5229\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/9gewoo3hl1l-1701152985.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u8ab0\u306a\u306e\u304b\uff1f\u8ff7\u3044\u3084\u3059\u304410\u306e\u4e8b\u4f8b\u3064\u304d<\/a><\/p>\n<h2 id=\"6nhpq0zcn0j054yvdlxds7e\">3.\u3010\u4f8b\u5916\u3011\u73fe\u5728\u3067\u3082\u5bb6\u7763\u76f8\u7d9a\u3092\u9069\u7528\u3059\u308b\u30b1\u30fc\u30b9<\/h2>\n<p><strong>\u5bb6\u7763\u76f8\u7d9a\u304c\u5236\u5ea6\u3068\u3057\u3066\u5ec3\u6b62\u3055\u308c\u305f1947\u5e745\u67082\u65e5\u307e\u3067\u306b\u958b\u59cb\u3057\u305f\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u5bb6\u7763\u76f8\u7d9a\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/strong><br \/>\n\u305d\u306e\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u5bb6\u7763\u76f8\u7d9a\u306f\u904e\u53bb\u306e\u907a\u7523\u76f8\u7d9a\u306e\u65b9\u6cd5\u3067\u3059\u304c\u3001\u73fe\u5728\u3067\u3082\u5bb6\u7763\u76f8\u7d9a\u3092\u9069\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u7a00\u306b\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u571f\u5730\u3084\u5bb6\u5c4b\u3092\u76f8\u7d9a\u3057\u305f\u6642\u306f\u3001\u901f\u3084\u304b\u306b\u76f8\u7d9a\u767b\u8a18\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5148\u7956\u4ee3\u3005\u53d7\u3051\u7d99\u304c\u308c\u3066\u304d\u305f\u571f\u5730\u306a\u3069\u306f\u30011947<span style=\"font-size: 16px; color: #333333;\">\u5e74\u3088\u308a\u524d\u304b\u3089<\/span>\u76f8\u7d9a\u767b\u8a18\u3055\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u9577\u5e74\u76f8\u7d9a\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u571f\u5730\u3092\u767b\u8a18\u3059\u308b\u306b\u306f\u3001\u6700\u5f8c\u306b\u767b\u8a18\u3055\u308c\u305f\u6240\u6709\u8005\u304b\u3089\u9806\u756a\u306b\u767b\u8a18\u306e\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002\u305d\u306e\u6700\u5f8c\u306e\u6240\u6709\u8005\u304b\u3089\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u65e5\u304c\u30011947\u5e745\u67082\u65e5\u3088\u308a\u524d\u3067\u3042\u308c\u3070\u5bb6\u7763\u76f8\u7d9a\u3092\u9069\u7528\u3057\u3066\u767b\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>\u3084\u3084\u3053\u3057\u3044\u8a71\u306b\u306a\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u4f8b\u3092\u7528\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/rejg97mx8i9-1701302428.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u73fe\u5728\u306e\u5b9f\u8cea\u7684\u6240\u6709\u8005\u306f\u300c\u5b6b\u300d\u3067\u3059\u304c\u3001\u767b\u8a18\u4e0a\u306e\u6240\u6709\u8005\u306f1944\u5e74\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u300c\u7956\u7236\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5b6b\u304c\u571f\u5730\u3092\u767b\u8a18\u3057\u305f\u3044\u3068\u8003\u3048\u305f\u5834\u5408\u3001<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li><strong>1944\u5e747\u6708\u306b\u76f8\u7d9a\u306b\u3088\u308a\u3000\u7956\u7236\u2192\u9577\u7537\u3000\u306b\u6240\u6709\u8005\u304c\u79fb\u8ee2\uff08\u5bb6\u7763\u76f8\u7d9a\u5236\u5ea6\uff09<\/strong><\/li>\n<li>1980\u5e745\u6708\u306b\u76f8\u7d9a\u306b\u3088\u308a\u3000\u9577\u7537\u2192\u5b6b\u3000\u306b\u6240\u6709\u8005\u304c\u79fb\u8ee2\uff08\u73fe\u884c\u306e\u76f8\u7d9a\u5236\u5ea6\uff09<\/li>\n<\/ol>\n<\/div>\n<p>\u306e\u4e8c\u6bb5\u968e\u3067\u767b\u8a18\u3092\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u4e00\u6bb5\u968e\u76ee\u306e\u7956\u7236\u304b\u3089\u9577\u7537\u3078\u306e\u76f8\u7d9a\u306f\u30011947\u5e74\u4ee5\u524d\u306e\u3082\u306e\u306a\u306e\u3067\u3001\u5bb6\u7763\u76f8\u7d9a\u5236\u5ea6\u306b\u3088\u308a\u9577\u7537\u306b\u76f8\u7d9a\u3055\u308c\u305f\u3082\u306e\u3068\u8003\u3048\u3066\u767b\u8a18\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u300c\u7956\u7236\u2192\u9577\u7537\u300d\u306b\u5bb6\u7763\u76f8\u7d9a\u5236\u5ea6\u306b\u3088\u3063\u3066\u76f8\u7d9a\u3055\u308c\u305f\u3068\u8003\u3048\u3066\u3082\u3001<span style=\"font-size: 16px; color: #333333;\">\u73fe\u5728\uff08\u4ee4\u548c6\u5e74\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u9577\u7537\u306f\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001<strong>\u73fe\u5728\u306e\u5b9f\u8cea\u7684\u6240\u6709\u8005\u3067\u3042\u308b\u5b6b\u306b\u306a\u3093\u3089\u5f71\u97ff\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u8003\u3048\u65b9\u3068\u3057\u3066\u5bb6\u7763\u76f8\u7d9a\u5236\u5ea6\u3092\u7528\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h2 id=\"h9r0hv76i8nhl1zkczvi9\">4.\u5bb6\u7763\u76f8\u7d9a\u306e\u3088\u3046\u306b\u9577\u7537\uff11\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u65b9\u6cd5<\/h2>\n<p>\u5bb6\u7763\u76f8\u7d9a\u306e\u3088\u3046\u306b\u9577\u7537\uff11\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u73fe\u5728\u306b\u304a\u3044\u3066\u3082\u3001\u5bb6\u7763\u76f8\u7d9a\u306e\u3088\u3046\u306b\u9577\u75371\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u3068\u3044\u3046\u30cb\u30fc\u30ba\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u200b<span style=\"color: #e25041;\">\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u907a\u7523\u3092\u516c\u5e73\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u57fa\u672c<\/span>\u200b\u3067\u3059\u3002<\/strong><br \/>\n\u78ba\u304b\u306b\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3092\u3068\u308c\u3070\u3001\u9577\u7537\uff11\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><strong>\u200b<span style=\"color: #e25041;\">\u3057\u304b\u3057\u3001\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3082\u9577\u7537\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u3001\u9577\u7537\uff11\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u3092\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3042\u308a\u307e\u3059\u3002<\/span>\u200b\u200b<\/strong><br \/>\n\u3053\u308c\u306f\u3001\u8a00\u8449\u3067\u8868\u3059\u3053\u3068\u306f\u7c21\u5358\u3067\u3059\u304c\u3001\u5b9f\u884c\u3059\u308b\u3053\u3068\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3042\u3089\u304b\u3058\u3081\u304a\u4f1d\u3048\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><a href=\"#nva6bu5cyl11p2pjtpjj\" target=\"_self\" rel=\"noopener\">\u3010\u65b9\u6cd5\uff11\u3011\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3001\u9577\u7537\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3046<\/a><\/p>\n<p><a href=\"#kno53ahxtlpfcf6onjqf1\" target=\"_self\" rel=\"noopener\">\u3010\u65b9\u6cd5\uff12\u3011\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3046<\/a><\/p>\n<\/div>\n<h3 id=\"nva6bu5cyl11p2pjtpjj\">4-1.\u3010\u65b9\u6cd5\uff11\u3011\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u4e0a\u3067\u3001\u9577\u7537\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u300c\u9577\u7537\uff11\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3053\u3068\u3092\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3046<\/h3>\n<p><strong>\u200b\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u200b\u3057\u305f\u4e0a\u3067\u3001\u200b<span style=\"color: #e25041;\">\u9577\u7537\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u300c\u9577\u75371\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3053\u3068\u3092\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3046<\/span>\u200b\u3068\u3001\u9577\u7537\uff11\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6587\u8a00\u3092\u5165\u308c\u305f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u907a\u8a00\u8005\u3007\u3007\u3007\u3007\u306f\u3001\u8ca1\u7523\u306e\u3059\u3079\u3066\u3092\u9577\u7537\u25b3\u25b3\u25b3\u25b3\uff08\u662d\u548c\u25c7\u5e74\u25c7\u6708\u25c7\u65e5\u751f\uff09\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3002<\/p>\n<\/div>\n<p>\u305d\u3057\u3066\u3001<span style=\"font-size: 16px; color: #333333;\">\u9577\u7537\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u300c\u9577\u75371\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3053\u3068\u3092\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u306b\u306f\u300c\u907a\u7559\u5206\u300d\u3068\u3044\u3046\u3001\u76f8\u7d9a\u4eba\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u3092\u9664\u304f\uff09\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u6700\u4f4e\u9650\u306e\u5272\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u907a\u7559\u5206\u306f\u907a\u8a00\u66f8\u3067\u3042\u3063\u3066\u3082\u4fb5\u5bb3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u907a\u8a00\u66f8\u3092\u8a18\u8f09\u3057\u305f\u3060\u3051\u3067\u306f\u3001\u9577\u75371\u4eba\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u907a\u7559\u5206\u306f\u907a\u7559\u5206\u4fb5\u5bb3\u8acb\u6c42\u3092\u3057\u3066\u521d\u3081\u3066\u52b9\u529b\u304c\u767a\u63ee\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u306e\u3067\u3001\u9577\u7537\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u3001\u9577\u7537\uff11\u4eba\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u3092\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3044\u3001\u6b7b\u5f8c\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u8acb\u6c42\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3001\u9577\u75371\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"kno53ahxtlpfcf6onjqf1\">4-2.\u3010\u65b9\u6cd5\uff12\u3011\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3046<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u200b\u4ed6\u306e\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u300c\u9577\u7537\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3053\u3068\u3092\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3046\u200b<\/span>\u3068\u3001\u9577\u7537\uff11\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u73fe\u884c\u306e\u76f8\u7d9a\u5236\u5ea6\u3067\u306f\u3001\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u3044\u3046\u8a71\u3057\u5408\u3044\u3092\u3057\u3066\u3001\u907a\u7523\u306e\u5206\u3051\u65b9\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u304a\u3044\u3066\u3001\u9577\u7537\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u300c\u9577\u75371\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u7d0d\u5f97\u3059\u308c\u3070\u3001\u9577\u75371\u4eba\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2 id=\"jchpkooc8xtbjlykm1xbl\">5.\u304a\u308f\u308a\u306b<\/h2>\n<p>\u5bb6\u7763\u76f8\u7d9a\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001\u5bb6\u7763\u76f8\u7d9a\u306f\u904e\u53bb\u306e\u76f8\u7d9a\u5236\u5ea6\u3067\u3042\u308a\u3001\u73fe\u5728\u3067\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057\u3001\u3042\u306a\u305f\u3054\u81ea\u8eab\u304c\u5bb6\u7763\u76f8\u7d9a\u306e\u3088\u3046\u306b\u3001\u9577\u7537\u3060\u3051\u306b\u907a\u7523\u3092\u907a\u3057\u305f\u3044\u3068\u3044\u3046\u5f37\u3044\u60f3\u3044\u304c\u3042\u308b\u3088\u3046\u3067\u3057\u305f\u3089\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u8a71\u3057\u5408\u3063\u305f\u308a\u306a\u3069\u751f\u524d\u5bfe\u7b56\u3092\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f37\u3044\u60f3\u3044\u306e\u3042\u308b\u65b9\u306f\u65e9\u3081\u306b\u884c\u52d5\u306b\u79fb\u3059\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5bb6\u7763\u76f8\u7d9a\u3068\u306f\u3001\u306a\u3093\u3060\u308d\u3046\uff1f \u3053\u306e\u8a18\u4e8b\u306f\u5bb6\u7763\u76f8\u7d9a\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b\u3001\u56f3\u89e3\u3092\u7528\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002 1.\u5bb6\u7763\u76f8\u7d9a\u3068\u306f \u5bb6\u7763\u76f8\u7d9a\u3068\u306f\u3001\u660e\u6cbb31\u5e74\u304b\u3089\u662d\u548c22\u5e74\u307e\u3067\u65bd\u884c\u3055\u308c\u3066\u3044\u305f\u65e7\u6c11\u6cd5\u306b\u304a\u3051\u308b\u907a\u7523\u76f8\u7d9a\u306e\u65b9\u6cd5\u3067\u3059\u3002  [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2443,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[17],"class_list":["post-2444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=2444"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2444\/revisions"}],"predecessor-version":[{"id":6694,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2444\/revisions\/6694"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2443"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}