{"id":2541,"date":"2024-02-01T09:00:31","date_gmt":"2024-02-01T00:00:31","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2541"},"modified":"2025-07-04T13:20:41","modified_gmt":"2025-07-04T04:20:41","slug":"inheritancetax-roadprice","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-roadprice","title":{"rendered":"\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u79c1\u306b\u306f\u3069\u3046\u3084\u3089\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3089\u3057\u3044\u3002<br \/>\n\u305d\u3057\u3066\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306f\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3089\u3057\u3044\u2026\u3002<\/p>\n<p>\u3067\u3082\u3001<strong><span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u3066\u3001\u3069\u3046\u3084\u3063\u3066\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308c\u3070\u3044\u3044\u306e\u3060\u308d\u3046\uff1f<\/span><\/strong><\/p>\n<p>\u307f\u306a\u3055\u3093\u306f\u3053\u3093\u306a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u3001\u300c\u76f8\u7d9a\u7a0e\u3000\u8def\u7dda\u4fa1\u300d\u3068\u691c\u7d22\u3057\u3001\u3053\u306e\u30da\u30fc\u30b8\u3067\u51fa\u4f1a\u3063\u305f\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001<span class=\"f-marker-y\"><strong>\u76f8<\/strong><\/span><strong><span class=\"f-marker-y\">\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u89e3\u8aac<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<br 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style=\"color: #e25041;\"><span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/span><\/strong><\/p>\n<p>\u307f\u306a\u3055\u3093\u304c\u6700\u826f\u306e\u9078\u629e\u3092\u3057\u3066\u3001\u6b63\u3057\u304f\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u5229\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u304a\u3053\u306a\u3044\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7d42\u3048\u3089\u308c\u308b\u3053\u3068\u3092\u3001\u5fc3\u304b\u3089\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"9f8t7ohsxdafc4c15s1t4\">1.\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3068\u306f<\/h2>\n<p><span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3068\u306f\u3001<\/span><strong><span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u306e\u571f\u5730\u8a55\u4fa1\u3092\u3059\u308b\u4e0a\u3067\u5fc5\u8981\u306b\u306a\u308b\u5024<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u3068\u500d\u7387\u65b9\u5f0f\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306f\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u6642\u306b\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 17.1795%; background-color: #d1d5d8;\"><\/td>\n<td style=\"width: 40.766%; background-color: #d1d5d8;\"><span class=\"f-marker-y\">\u8def\u7dda\u4fa1\u65b9\u5f0f<\/span><\/td>\n<td style=\"width: 41.9263%; background-color: #d1d5d8;\">\u500d\u7387\u65b9\u5f0f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1795%; background-color: #d1d5d8;\">\u8aac\u660e<\/td>\n<td style=\"width: 40.766%;\"><strong>\u30fb\u56fd\u7a0e\u5e81\u304c\u9053\u8def\u3054\u3068\u306b\u5b9a\u3081\u3066\u3044\u308b\u8def\u7dda\u4fa1\u3092\u3082\u3068\u306b\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u306f\u3001\u539f\u5247\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b<\/span><\/td>\n<td style=\"width: 41.9263%;\"><strong>\u30fb\u5404\u5e02\u533a\u753a\u6751\u304c\u5b9a\u3081\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u304a\u3082\u3068\u306b\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5<\/strong><br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5730\u57df\u306b\u5c5e\u3059\u308b\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u6642\u306b\u4f7f\u7528\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1795%; background-color: #d1d5d8;\">\u8a08\u7b97\u5f0f<\/td>\n<td style=\"width: 40.766%;\"><span style=\"font-size: medium; color: #333333;\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u00d7\u8abf\u6574\u7387\u00d7\u571f\u5730\u306e\u9762\u7a4d<\/span><\/td>\n<td style=\"width: 41.9263%;\"><span style=\"font-size: medium; color: #333333;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1795%; background-color: #d1d5d8;\">\u4e3b\u306a\u4f7f\u7528\u30a8\u30ea\u30a2<\/td>\n<td style=\"width: 40.766%;\"><span style=\"font-size: 16px; color: #333333;\">\u5e02\u8857\u5730\u306b\u3042\u308b\u571f\u5730\u306a\u3069<\/span><\/td>\n<td style=\"width: 41.9263%;\"><span style=\"font-size: 16px; color: #333333;\">\u7530\u820e\u306b\u3042\u308b\u571f\u5730\u306a\u3069<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u3054\u81ea\u8eab\u304c\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u56fd\u7a0e\u5e81HP\u306b\u3042\u308b\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8<\/a><\/p>\n<h2 id=\"ehc8k35gegf1bdrrhsw0nh\">2.\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059<\/h2>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span>\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u4eba\u3054\u81ea\u8eab\u3067\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u304a\u3053\u306a\u3046\u3068\u3001\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u306a\u3044\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p>\u4e00\u65b9\u3067\u3001\u571f\u5730\u8a55\u4fa1\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u9069\u6b63\u306a\u300c\u8ca1\u7523\u8a55\u4fa1\u300d\u3068\u300c\u63a7\u9664\u30fb\u7279\u4f8b\u306e\u9069\u7528\u300d\u306b\u3088\u308a\u3001\u7121\u99c4\u306a\u7a0e\u91d1\u3092\u9650\u308a\u306a\u304f\u300c\uff10\u300d\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u4e00\u4f8b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u7528\u3044\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001<span style=\"color: #000000;\"><strong>\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306f5,016\u4e07\u5186\u306e\u30de\u30a4\u30ca\u30b9<\/strong>\u3001<\/span><strong><span style=\"color: #000000;\">\u76f8\u7d9a\u7a0e\u984d\u306f400\u4e07\u5186\u306e\u30de\u30a4\u30ca\u30b9<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9006\u306e\u8a00\u3044\u65b9\u3092\u3059\u308c\u3070\u3001<span class=\"f-marker-y\">\u76f8\u7d9a\u4eba\u3054\u81ea\u8eab\u3067\u571f\u5730\u306e\u8a55\u4fa1\u3092\u884c\u3046\u3068\u3001<\/span><span style=\"color: #000000;\"><strong><span class=\"f-marker-y\">\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u306a\u3044400\u4e07\u5186\u4ee5\u4e0a\u306e\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u308b<\/span><\/strong><\/span>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/zvkcmigrpnk-1699919637-1699923132.png\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/59310vkeog9-1699919451-1699923146.png\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/8agt9sbus56-1706079024-1706661024.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u4e0d\u6574\u5f62\u5730\u306e\u6e1b\u984d\u30fb\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3001948\u4e07\u5186\u306b\u306a\u308b\u6839\u62e0\u306f\u3001\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u306b\u8a18\u8f09<br \/>\n\u3000\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant#2-1\" target=\"_blank\" rel=\"noopener\">\u9069\u6b63\u306a\u8ca1\u7523\u8a55\u4fa1\u3067\u3001\u7121\u99c4\u306a\u7a0e\u91d1\u3092\u9650\u308a\u306a\u304f\u300c\uff10\u300d\u306b\u3067\u304d\u308b<\/a><\/p>\n<h3 id=\"r7v58doivef7newdnjeb85\">2-1.\u7a0e\u7406\u58eb\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304b\u304b\u308b\u30c8\u30fc\u30bf\u30eb\u306e\u304a\u91d1\u306f\u5b89\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/h3>\n<p><span style=\"font-size: inherit; color: #000000;\"><strong>\u305f\u3068\u3048\u907a\u7523\u7dcf\u984d\u306e1%\u3092\u7a0e\u7406\u58eb\u5831\u916c\u3067\u652f\u6255\u3063\u305f\u3068\u3057\u3066\u3082\u3001<span class=\"f-marker-y\">\u6700\u7d42\u7684\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304b\u304b\u308b\u30c8\u30fc\u30bf\u30eb\u306e\u304a\u91d1\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u65b9\u304c\u5b89\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/span>\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u4f8b\u3092\u5f15\u304d\u7d9a\u304d\u8003\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u3054\u81ea\u8eab\u3067\u304a\u3053\u306a\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u306f748\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u7a0e\u7406\u58eb\u304c\u4ee3\u884c\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u306f315\u4e07\u5186\u3067\u3059\u3002\u307e\u305f\u3001\u7a0e\u7406\u58eb\u5831\u916c\u306f\u8ca1\u7523\u984d\u306e1%\u3067\u3042\u308b100\u4e07\u5186\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304b\u304b\u308b\u30c8\u30fc\u30bf\u30eb\u306e\u304a\u91d1\u3092\u307f\u308b\u3068\u3001\u7a0e\u7406\u58eb\u5831\u916c100\u4e07\u5186\u3092\u8db3\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u65b9\u304c\u7d04330\u4e07\u5186\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/agew52da8t7-1699924278.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"a2fxj3fvasphahopzh87zv\">2-2.\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u5229\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u81ea\u5206\u81ea\u8eab\u3067\u304a\u3053\u306a\u3046\u304b\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u304b\u6c7a\u3081\u308b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u5229\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u81ea\u5206\u81ea\u8eab\u3067\u304a\u3053\u306a\u3046\u304b\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u304b\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001<strong>\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u76f8\u7d9a\u4eba\u3054\u81ea\u8eab\u3067\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u304a\u3053\u306a\u3046\u3068\u3001\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u306a\u3044\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><span class=\"f-marker-y\">\u307e\u305a\u3001\u307f\u306a\u3055\u3093\u304c\u884c\u3046\u3053\u3068\u306f\u3001<\/span><strong><span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u5229\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u300c\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306e\u304b\u300d\u300c\u3054\u81ea\u8eab\u3067\u884c\u3046\u306e\u304b\u300d\u3092\u6c7a\u3081\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u308c\u4ee5\u964d\u3092\u8aad\u307f\u9032\u3081\u308b\u969b\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u304b\u3001\u3054\u81ea\u8eab\u3067\u3055\u308c\u308b\u304b\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aad\u307f\u65b9\u3092\u5909\u3048\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u65b9<\/strong><br \/>\n\u30b5\u30e9\u30c3\u3068\u8aad\u3093\u3067\u304f\u3060\u3055\u3044\u3002<br \/>\n\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u7a0e\u7406\u58eb\u3068\u6253\u3061\u5408\u308f\u305b\u3092\u3059\u308b\u969b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/li>\n<li><strong>\u3054\u81ea\u8eab\u3067\u884c\u3046\u65b9<\/strong><br \/>\n\u3058\u3063\u304f\u308a\u3068\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u304a\u3053\u306a\u3046\u4e0a\u3067\u5fc5\u8981\u306a\u3053\u3068\u3092\u3001\uff11\u3064\u305a\u3064\u4f8b\u3092\u7528\u3044\u3066\u5699\u307f\u7815\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"o45nxe2rhwl5683128hon\">3.\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306e\u8abf\u3079\u65b9<\/h2>\n<p>\u3054\u81ea\u8eab\u3067\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u3066\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u5fc5\u8981\u306b\u306a\u308b\u3001\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306e\u8abf\u3079\u65b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: left;\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306f\u3001<strong><span style=\"color: #000000;\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3000\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868\u300d<\/span><\/strong>\u3092\u4f7f\u7528\u3057\u3066\u8abf\u3079\u307e\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3000\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a><\/p>\n<h3 id=\"ep6jzjngb8j59rrrkk8abb\">3-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b<\/h3>\n<p>\u4ee5\u4e0b\u306e\u3001\u56fd\u7a0e\u5e81HP\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3000\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a><\/p>\n<h3 id=\"gz1e7pr1w1hsrmubvm1xac\">3-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5ea6\u306e\u30bf\u30d6\u3092\u30af\u30ea\u30c3\u30af<\/h3>\n<p><strong>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5ea6\u306e\u30bf\u30d6\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\uff09\u304c\u4ee4\u548c\uff15\u5e74\uff14\u6708\uff11\u65e5\u3067\u3042\u308c\u3070\u3001\u4ee4\u548c\uff15\u5e74\u5206\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306f\u3001\u6bce\u5e74\uff17\u6708\u306b\u516c\u8868\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff17\u6708\u4ee5\u524d\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u8a72\u5f53\u306e\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\uff17\u6708\u306e\u516c\u8868\u3092\u5f85\u3063\u3066\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/dzyglq1y4y9-1699332567.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"9zjejdnugqrp4ze3182mpl\">3-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u5bfe\u8c61\u306e\u571f\u5730\u304c\u3042\u308b\u90fd\u9053\u5e9c\u770c\u3092\u30af\u30ea\u30c3\u30af<\/h3>\n<p><strong>\u5bfe\u8c61\u306e\u571f\u5730\u304c\u3042\u308b\u90fd\u9053\u5e9c\u770c\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/strong>\u4eca\u56de\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u672c\u793e\u300c<span style=\"font-size: medium; color: #000000;\">\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u65b0\u5bbf4-1-6 JR\u65b0\u5bbf\u30df\u30e9\u30a4\u30ca\u30bf\u30ef\u30fc\u300d\u3092\u691c\u7d22\u3057\u3066\u307f\u307e\u3059\u3002<\/span><br \/>\n\u5bfe\u8c61\u306e\u571f\u5730\u304c\u3042\u308b\u90fd\u9053\u5e9c\u770c\u306f\u300c\u6771\u4eac\u90fd\u300d\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/fegygbeli25-1699332901.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"984fex8imrqxfd00elxd3c\">3-4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u8def\u7dda\u4fa1\u56f3\u3092\u30af\u30ea\u30c3\u30af<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u8def\u7dda\u4fa1\u56f3\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><br \/>\n\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306f\u3001\u8def\u7dda\u4fa1\u56f3\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/vcg7w0ktywk-1699334837.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"7yveg1692rosz93kn0301\">3-5.\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\u5bfe\u8c61\u306e\u5e02\u533a\u753a\u6751\u3092\u30af\u30ea\u30c3\u30af<\/h3>\n<p><strong>\u5bfe\u8c61\u306e\u5e02\u533a\u753a\u6751\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><br \/>\n\u4eca\u56de\u306f\u65b0\u5bbf\u533a\u306a\u306e\u3067\u3001\u65b0\u5bbf\u533a\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/nex31kmg0vj-1699491688.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"lg69ztytrb3bl01rsmc2c\">3-6.\u3010\u30b9\u30c6\u30c3\u30d7\uff16\u3011\u5730\u540d\uff08\u753a\u53c8\u306f\u5927\u5b57\uff09\u3092\u63a2\u3059<\/h3>\n<p><strong>\u5bfe\u8c61\u5730\u306e\u5730\u540d\uff08\u753a\u53c8\u306f\u5927\u5b57\uff09\u3092\u63a2\u3057\u307e\u3059<\/strong>\u3002<br \/>\n\u306a\u304a\u3001\u5730\u540d\u306f\u3042\u3044\u3046\u3048\u304a\u9806\u306b\u4e26\u3093\u3067\u3044\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u300c\u65b0\u5bbf\uff14\u4e01\u76ee\u300d\u306a\u306e\u3067\u3001\u300c\u65b0\u5bbf\uff14\u300d\u306e\u3068\u3053\u308d\u306b\u3042\u308b\u8def\u7dda\u4fa1\u56f3\u306e\u30da\u30fc\u30b8\u756a\u53f721023\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/ignubxyaua-1706661127.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"27ggg12by5efz4kd0vkodh\">3-7.\u3010\u30b9\u30c6\u30c3\u30d7\uff17\u3011\u8def\u7dda\u4fa1\u56f3\u304b\u3089\u5bfe\u8c61\u5730\u3092\u898b\u3064\u3051\u308b<\/h3>\n<p><strong>\u8def\u7dda\u4fa1\u56f3\u304b\u3089\u5bfe\u8c61\u5730\u3092\u898b\u3064\u3051\u307e\u3059\u3002<\/strong><\/p>\n<p>\u65b0\u5bbf\uff14\u306e\u5834\u5408\u3001\u8def\u7dda\u4fa1\u56f3\u306f\uff11\u3064\u3067\u3057\u305f\u304c\u3001\u4e2d\u306b\u306f\u8def\u7dda\u4fa1\u56f3\u304c\u8907\u6570\u3042\u308b\u5730\u57df\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u5834\u5408\u306f\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3001\u5bfe\u8c61\u5730\u3092\u898b\u3064\u3051\u307e\u3057\u3087\u3046\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/0n4bwxeqxep-1699339280-1699339600.png\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"xo0xkdqo2orddeug1k1p\">3-8.\uff08\u88dc\u8db3\uff09\u5168\u56fd\u5730\u4fa1\u30de\u30c3\u30d7\u3067\u8abf\u3079\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u306a\u3044<\/h3>\n<p>\u5168\u56fd\u5730\u4fa1\u30de\u30c3\u30d7\u3068\u3044\u3046\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba \u8cc7\u7523\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u7814\u7a76\u30bb\u30f3\u30bf\u30fc\u304c\u904b\u55b6\u3059\u308b\u30b5\u30a4\u30c8\u3067\u3082\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u8abf\u3079\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u516c\u8868\u3055\u308c\u3066\u304b\u3089\u53cd\u6620\u3055\u308c\u308b\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u306e\u3067\u3001\u307f\u306a\u3055\u3093\u304c\u77e5\u308a\u305f\u3044\u60c5\u5831\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306b\uff17\u6708\u306b\u56fd\u7a0e\u5e81\u304b\u3089\u767a\u8868\u3055\u308c\u3066\u3044\u308b\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u304c\u300111\u6708\u306e\u6642\u70b9\u3067\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81HP\u3067\u691c\u7d22\u3057\u305f\u65b9\u304c\u78ba\u5b9f\u306a\u306e\u3067\u3001\u5168\u56fd\u5730\u4fa1\u30de\u30c3\u30d7\u3067\u8abf\u3079\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u5168\u56fd\u5730\u4fa1\u30de\u30c3\u30d7\u3092\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<br \/>\n\u25a0<a href=\"https:\/\/www.chikamap.jp\/chikamap\/Portal\" target=\"_blank\" rel=\"noopener\">\u5168\u56fd\u5730\u4fa1\u30de\u30c3\u30d7<\/a><\/p>\n<h2 id=\"e8ns4xprjouv01k31u73e\">4.\u8def\u7dda\u4fa1\u56f3\u306e\u898b\u65b9<\/h2>\n<p>\u8def\u7dda\u4fa1\u56f3\u306e\u898b\u65b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u8def\u7dda\u4fa1\u56f3\u3068\u306f3\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u304c\u8a18\u8f09\u3055\u308c\u305f\u5730\u56f3\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8def\u7dda\u4fa1\u56f3\u3067\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u8def\u7dda\u4fa1\u56f3\u3092\u3082\u3068\u306b\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/ek026nnadbr-1699924692.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"sawencnzufbaxu4ra0b3t6\">4-1.\u3010\u30dd\u30a4\u30f3\u30c8\uff11\u3011\u5e74\u5206\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong>\u8def\u7dda\u4fa1\u56f3\u306e\u4e0a\u6bb5\u306b\u8a18\u8f09\u3057\u3066\u3042\u308b\u5e74\u5206\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u5e74\u5206\u3067\u3042\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u4e0a\u8a18\u306e\u8def\u7dda\u4fa1\u56f3\u306f\u300c\u4ee4\u548c5\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u4ee4\u548c5\u5e741\u67081\u65e5\uff5e12\u670831\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u6642\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"xkpwpaz57cibaf62fr0bo\">4-2.\u3010\u30dd\u30a4\u30f3\u30c8\uff12\u3011\u8a55\u4fa1\u5bfe\u8c61\u5730\u306b\u9762\u3057\u305f\u9053\u8def\u306e\u8def\u7dda\u4fa1\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306b\u9762\u3057\u305f\u9053\u8def\u306e\u8def\u7dda\u4fa1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u4eca\u56de\u306f\u300c210D\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u3044\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\u3001\u3053\u306e\u9053\u8def\u306b\u9762\u3059\u308b\u6a19\u6e96\u7684\u306a\u5f62\u72b6\u306e\u5b85\u57301\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\u304c210\u5343\u5186\u3067\u3042\u308b\u3053\u3068\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5358\u4f4d\u306f\u300c\u5343\u5186\u300d\u3067\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"mdyi49rujvuwiq0nsu1jl\">4-3.\u3010\u30dd\u30a4\u30f3\u30c8\uff13\u3011\u5730\u533a\u533a\u5206\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u5730\u533a\u533a\u5206\u304c\u3069\u308c\u304b\u3001\u8def\u7dda\u4fa1\u56f3\u306e\u4e0a\u6bb5\u306b\u8a18\u8f09\u3057\u3066\u3042\u308b\u5730\u56f3\u8a18\u53f7\u3092\u3082\u3068\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3001\u88dc\u6b63\u7387\u3068\u3044\u3046\u3082\u306e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\uff08<a href=\"#g25tp2g2zocbwy5ltz7kk4\" target=\"_self\" rel=\"noopener\">6\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u8aac\u660e\uff09<br \/>\n\u3053\u306e\u88dc\u6b63\u7387\u306f\u5730\u533a\u533a\u5206\u3054\u3068\u306b\u5024\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5730\u533a\u533a\u5206\u3068\u305d\u306e\u8868\u8a18\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/s0nbioxi9uo-1699834825.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/ref_prcf.htm\" target=\"_blank\" rel=\"noopener\">\u8def\u7dda\u4fa1\u56f3\u306e\u8aac\u660e<\/a><\/p>\n<p>\u4eca\u56de\u306f\u300c\u7121\u5370\u300d\u306a\u306e\u3067\u3001\u5730\u533a\u533a\u5206\u306f\u666e\u901a\u4f4f\u5b85\u5730\u533a\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8def\u7dda\u4fa1\u306e\u56f2\u307f\u306e\u4e0a\u90e8\u307e\u305f\u306f\u4e0b\u90e8\uff08\u8def\u7dda\u306e\u5411\u304d\u306b\u3088\u3063\u3066\u306f\u53f3\u307e\u305f\u306f\u5de6\uff09\u304c\u300c\u9ed2\u5857\u308a\u300d\u307e\u305f\u306f\u300c\u659c\u7dda\u300d\u3067\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u610f\u5473\u306f\u3001\u305d\u306e\u8def\u7dda\u4fa1\u306e\u9069\u7528\u7bc4\u56f2\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9650\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u9ed2\u5857\u308a\u307e\u305f\u306f\u659c\u7dda\u3067\u306f\u306a\u3044\u300c\u767d\u629c\u304d\u300d\u306e\u5834\u5408\uff1a\u305d\u306e\u5730\u533a\u533a\u5206\u306f\u305d\u306e\u8def\u7dda\u5168\u57df\u306b\u8a72\u5f53<\/li>\n<li>\u9ed2\u5857\u308a\uff1a\u305d\u306e\u5730\u533a\u533a\u5206\u306f\u3001\u9ed2\u5857\u308a\u5074\u306e\u8def\u7dda\u306e\u300c\u9053\u8def\u6cbf\u3044\u300d\u306e\u307f\u304c\u8a72\u5f53<\/li>\n<li>\u659c\u7dda\uff1a\u305d\u306e\u5730\u533a\u533a\u5206\u306f\u3001\u659c\u7dda\u5074\u306e\u8def\u7dda\u306b\u306f\u8a72\u5f53<\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/49fmu5vwtaz-1699835240.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/ref_prcf.htm\" target=\"_blank\" rel=\"noopener\">\u8def\u7dda\u4fa1\u56f3\u306e\u8aac\u660e<\/a><\/p>\n<p>\u4eca\u56de\u306f\u3001\u5857\u308a\u3064\u3076\u3057\u304c\u306a\u3044\u306e\u3067\u3001\u7279\u306b\u8003\u616e\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"32bi4cday5t7r5xgh49s87\">4-4.\u30dd\u30a4\u30f3\u30c8:\u2463\u501f\u5730\u6a29\u5272\u5408\u306e\u78ba\u8a8d<\/h3>\n<p>\u501f\u5730\u6a29\u5272\u5408\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u501f\u5730\u6a29\u5272\u5408\u3068\u306f\u8def\u7dda\u4fa1\u306e\u53f3\u5074\u306b\u8a18\u8f09\u3055\u308c\u305f\u300cA\uff5eG\u300d\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u8a18\u53f7\u3067\u3059\u3002<\/p>\n<p>\u501f\u5730\u6a29\u5272\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4ed6\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u8cb8\u5bb6\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/usbc8ktomkh-1699835313.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/span><\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/ref_prcf.htm\" target=\"_blank\" rel=\"noopener\">\u8def\u7dda\u4fa1\u56f3\u306e\u8aac\u660e<\/a><\/p>\n<p>\u4eca\u56de\u306e\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u501f\u5730\u6a29\u5272\u5408\u306f\u300cD\u300d\u306a\u306e\u3067\u3001\u501f\u5730\u6a29\u5272\u5408\u306f60\uff05\u3067\u3059\u3002<\/p>\n<h2 id=\"aor0oqx84hjukdbywij24b\">5.\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u8def\u7dda\u4fa1\u65b9\u5f0f\u306e\u8a08\u7b97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u00d7\u8abf\u6574\u7387\u00d7\u571f\u5730\u306e\u9762\u7a4d<\/strong><\/p>\n<\/div>\n<p>\u4ee5\u4e0b\u306e\u571f\u5730\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u306f<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">(\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1)200\u5343\u5186\u00d7(\u8abf\u6574\u7387)0.95\u00d7(\u571f\u5730\u306e\u9762\u7a4d)300\u33a1\uff1d5,700\u4e07\u5186<\/p>\n<\/div>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/t5hnjow78gr-1699576352.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 20px;\">\u203b\u8abf\u6574\u7387\u3068\u306f<\/span><\/strong><\/p>\n<p class=\"attention-p\"><strong>\u8abf\u6574\u7387\u3068\u306f\u300c\u571f\u5730\u306e\u4f7f\u3044\u52dd\u624b\u300d\u3092\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u53cd\u6620\u3055\u305b\u308b\u3082\u306e\u3067\u3059\u3002<\/strong><br \/>\n\u4e0a\u8a18\u306e\u4f8b\u3067\u4f7f\u7528\u3057\u305f\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3082\u3053\u306e\u8abf\u6574\u7387\u306e\uff11\u3064\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">\u571f\u5730\u306f\u9577\u65b9\u5f62\u3084\u6b63\u65b9\u5f62\u306e\u3088\u3046\u306b\u6574\u3063\u3066\u3044\u3066\u4f7f\u3044\u3084\u3059\u3044\u5f62\u72b6\u3092\u3057\u3066\u3044\u308b\u306e\u304c\u7406\u60f3\u3067\u3059\u3002<br \/>\n\u4f7f\u3044\u52dd\u624b\u304c\u3088\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5168\u3066\u306e\u571f\u5730\u304c\u7dba\u9e97\u306a\u9577\u65b9\u5f62\u3084\u6b63\u65b9\u5f62\u306e\u571f\u5730\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u9053\u8def\u304b\u3089\u5965\u307e\u3063\u3066\u3044\u3066\u4f7f\u3044\u306b\u304f\u3044\u300d<br \/>\n\u300c\u5f62\u304c\u3044\u3073\u3064\u3067\u5bb6\u3092\u5efa\u3066\u306b\u304f\u304f\u3001\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u3044\u300d<br \/>\n\u3068\u3044\u3063\u305f\u4e8b\u60c5\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u571f\u5730\u306b\u306f\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u300c\u571f\u5730\u306e\u4f7f\u3044\u52dd\u624b\u300d\u3092\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u53cd\u6620\u3055\u305b\u308b\u306e\u304c\u88dc\u6b63\u7387\u3067\u3059\u3002<\/p>\n<\/div>\n<h2>6.\u8abf\u6574\u7387\u306e\uff17\u3064\u306e\u7a2e\u985e<\/h2>\n<p>\uff17\u3064\u306e\u8abf\u6574\u7387\u3092\u4e00\u3064\u305a\u3064\u5699\u307f\u7815\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u88dc\u6b63\u7387\u306f<span style=\"font-size: 16px; color: #333333;\">\u571f\u5730\u306e\u72b6\u614b\u306b\u3088\u3063\u3066\u306f\uff11\u7a2e\u985e\u3060\u3051\u3067\u306a\u304f\u3001\u8907\u6570\u7d44\u307f\u5408\u308f\u305b\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"5\" style=\"background-color: #d1d5d8; width: 36.2821%;\">\u571f\u5730\u306e\u5f62\u72b6\u306b\u3082\u3068\u3065\u304f\u88dc\u6b63<\/td>\n<td style=\"width: 63.5897%;\">\u5965\u884c\u4fa1\u683c\u88dc\u6b63<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5897%;\">\u4e0d\u6574\u5f62\u5730\u88dc\u6b63<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5897%;\">\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5897%;\">\u5965\u884c\u9577\u5927\u88dc\u6b63<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5897%;\">\u304c\u3051\u5730\u88dc\u6b63<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #d1d5d8; width: 36.2821%;\">\u63a5\u9053\u306e\u72b6\u6cc1\u306b\u3082\u3068\u3065\u304f\u88dc\u6b63<\/td>\n<td style=\"width: 63.5897%;\">\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5897%;\">\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5404\u8abf\u6574\u7387\u304c\u3069\u3046\u3044\u3046\u3082\u306e\u304b\u3001\u8aad\u3081\u3070\u7406\u89e3\u3067\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u8abf\u6574\u7387\u306f\u3001\u7406\u89e3\u3067\u304d\u308b\u306e\u3068\u3001\u6b63\u3057\u304f\u8a08\u7b97\u3067\u304d\u308b\u306e\u306b\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u306f\u3058\u3081\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u65b9\u304c\u6b63\u3057\u304f\u8abf\u6574\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"9zci7tub1sbp712bh3ngu\">6-1.\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/h3>\n<p><strong>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u3068\u306f\u3001\u5bfe\u8c61\u306e\u571f\u5730\u306e\u5965\u884c\u304c\u3001\u4e00\u822c\u7684\u306a\u571f\u5730\u3068\u6bd4\u3079\u3066\u9577\u3044\u5834\u5408\u306b\u88dc\u6b63\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/cso1hmjvaks-1699578322.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u540c\u3058400\u33a1\u306e\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u3001B\u306e\u571f\u5730\u306fA\u306e\u571f\u5730\u306b\u6bd4\u3079\u3066\u63a5\u9053\u90e8\u5206\u304c\u77ed\u304f\u5965\u306b\u9577\u3044\u306e\u3067\u3001\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u4f4e\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u767b\u5834\u3059\u308b\u306e\u304c\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u3067\u3059\u3002<br \/>\n\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">B\u306e\u571f\u5730\u3092\u6e1b\u984d\u3057\u3001\u4f7f\u3044\u52dd\u624b\u3092\u8003\u616e\u3057\u305f\u9069\u5207\u306a\u8a55\u4fa1\u984d\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u306e\u4e00\u89a7\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\u540c\u3058\u5965\u884c\u3092\u6301\u3064\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u3001\u5bfe\u8c61\u5730\u306e\u5730\u533a\u533a\u5206\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u88dc\u6b63\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/cZraeJK6Q1Mbvmp74IPuNlEHq-1699582275.png\" class=\"fr-draggable\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" \/><\/p>\n<p>\u25a0\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u8cc7\u6599\u3088\u308a\u629c\u7c8b<br \/>\n<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/h31_thyousei.pdf\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u7387\u8868\uff08\u5e73\u621031 \u5e74\uff11\u6708\u5206\u4ee5\u964d\u7528)<\/a><\/p>\n<h3 id=\"tchbx1uhz8cbaji3dykf6c\">6-2.\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387<\/h3>\n<p><strong>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u3068\u306f\u3001\u571f\u5730\u304c\u3044\u3073\u3064\u306a\u5f62\u72b6\u306e<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u5834\u5408\u306b\u88dc\u6b63\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u571f\u5730\u306f\u6b63\u65b9\u5f62\u3084\u9577\u65b9\u5f62\u304c\u4f7f\u3044\u52dd\u624b\u304c\u3088\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u9ad8\u3044\u3067\u3059\u3002\u4e00\u65b9\u3001\u4e09\u89d2\u5f62\u306e\u571f\u5730\u3084\u3044\u3073\u3064\u306a\u571f\u5730\u306f\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u4f4e\u3044\u3067\u3059\u3002\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u540c\u3058400\u33a1\u306e\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u3001B\u306e\u571f\u5730\u306fA\u306e\u571f\u5730\u306b\u6bd4\u3079\u3066<span style=\"font-size: 16px; color: #333333;\">\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u4f4e\u3044\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/xomlfpna2b-1699579640.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span><\/p>\n<p>\u305d\u3053\u3067\u767b\u5834\u3059\u308b\u306e\u304c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u3067\u3059\u3002<br \/>\n\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u3001B\u306e\u571f\u5730\u3092\u6e1b\u984d\u3057\u3001\u4f7f\u3044\u52dd\u624b\u3092\u8003\u616e\u3057\u305f\u9069\u5207\u306a\u8a55\u4fa1\u984d\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u6c7a\u3081\u308b\u8981\u7d20\u306f\u5730\u533a\u533a\u5206\u3001\u5730\u7a4d\u533a\u5206\u3001\u304b\u3052\u5730\u5272\u5408\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\uff13\u3064\u306e\u8981\u7d20\u3092\u4ee5\u4e0b\u306e\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u304b\u3052\u5730\u5272\u5408\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\n\u25a0\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/igujclsvv68-1699581931.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306e\u5730\u7a4d\u533a\u5206\u8868<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/bqzk6vl1zjq-1706661555.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u304b\u3052\u5730\u5272\u5408\u3092\u6c42\u3081\u308b\u8a08\u7b97\u5f0f<br \/>\n\u3000(\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u5730\u7a4d\u30fc\u4e0d\u6574\u5f62\u5730\u306e\u5730\u7a4d)\/\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u5730\u7a4d<\/p>\n<\/div>\n<p>\u25a0\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u8cc7\u6599\u3088\u308a\u629c\u7c8b<br \/>\n<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/h31_thyousei.pdf\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u7387\u8868\uff08\u5e73\u621031 \u5e74\uff11\u6708\u5206\u4ee5\u964d\u7528)<\/a><\/p>\n<h3 id=\"4vngvrbupvfd66ydmpl51h\">6-3.\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387<\/h3>\n<p><strong>\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u3068\u306f\u3001\u9053\u8def\u306b\u96a3\u63a5\u3057\u3066\u3044\u308b\u9593\u53e3\u304c\u72ed\u3044\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u88dc\u6b63\u7387\u3067\u3059\u3002<\/strong><\/p>\n<p>\u9593\u53e3\u304c\u72ed\u3044\u3068\u3001\u9053\u8def\u3068\u571f\u5730\u306e\u884c\u304d\u6765\u304c\u3057\u305a\u3089\u304f\u3001\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u540c\u3058400\u33a1\u306e\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u3001B\u306e\u571f\u5730\u306fA\u306e\u571f\u5730\u306b\u6bd4\u3079\u3066\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u4f4e\u3044\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/g452kvpnpb9-1699582699.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u305d\u3053\u3067\u767b\u5834\u3059\u308b\u306e\u304c\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u3067\u3059\u3002<br \/>\n\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u3001B\u306e\u571f\u5730\u3092\u6e1b\u984d\u3057\u3001\u4f7f\u3044\u52dd\u624b\u3092\u8003\u616e\u3057\u305f\u9069\u5207\u306a\u8a55\u4fa1\u984d\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u306f\u3001\u9593\u53e3\u8ddd\u96e2\u3068\u5730\u533a\u533a\u5206\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u8868<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/cdiuuxymn2q-1699582791.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u8cc7\u6599\u3088\u308a\u629c\u7c8b<br \/>\n<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/h31_thyousei.pdf\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u7387\u8868\uff08\u5e73\u621031 \u5e74\uff11\u6708\u5206\u4ee5\u964d\u7528)<\/a><\/p>\n<h3 id=\"uz5bdccbfhhu4ht7qty6n\">6-4.\u5965\u884c\u9577\u5927\u88dc\u6b63<\/h3>\n<p><strong>\u5965\u884c\u9577\u5927\u88dc\u6b63\u3068\u306f\u3001\u9593\u53e3\u306e\u5e45\u304c\u72ed\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5965\u884c\u304c\u9577\u3044\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u88dc\u6b63\u7387\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5965\u884c\u304c\u9577\u3059\u304e\u308b\u571f\u5730\u306f\u3001\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u540c\u3058400\u33a1\u306e\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u3001B\u306e\u571f\u5730\u306fA\u306e\u571f\u5730\u306b\u6bd4\u3079\u3066\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u304f\u3001\u5229\u7528\u4fa1\u5024\u3082\u4f4e\u3044\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/xmdqeipqa9i-1699582913.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u305d\u3053\u3067\u767b\u5834\u3059\u308b\u306e\u304c\u5965\u884c\u9577\u5927\u88dc\u6b63\u3067\u3059\u3002<br \/>\n\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u3001B\u306e\u571f\u5730\u3092\u6e1b\u984d\u3057\u3001\u4f7f\u3044\u52dd\u624b\u3092\u8003\u616e\u3057\u305f\u9069\u5207\u306a\u8a55\u4fa1\u984d\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u3092\u6c7a\u3081\u308b\u8981\u7d20\u306f\u3001\u5965\u884c\u8ddd\u96e2\u3068\u9593\u53e3\u8ddd\u96e2\u3001\u5730\u533a\u533a\u5206\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u8868<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/mu0i2db71u-1699583025-1699583110.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u8cc7\u6599\u3088\u308a\u629c\u7c8b<br \/>\n<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/h31_thyousei.pdf\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u7387\u8868\uff08\u5e73\u621031 \u5e74\uff11\u6708\u5206\u4ee5\u964d\u7528)<\/a><\/p>\n<h3 id=\"7ecen2e3dg3bz9hexbt66p\">6-5.\u304c\u3051\u5730\u88dc\u6b63\u7387<\/h3>\n<p><strong>\u304c\u3051\u5730\u88dc\u6b63\u3068\u306f\u3001\u5e73\u3089\u306a\u90e8\u5206\u3068\u901a\u5e38\u306e\u7528\u9014\u306b\u5229\u7528\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u304c\u3051\u5730\u90e8\u5206\u304c\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306b\u9069\u7528\u3055\u308c\u308b\u88dc\u6b63\u7387\u3067\u3059\u3002<\/strong><\/p>\n<p>\u304c\u3051\u5730\u304c\u3042\u308b\u3068\u3001\u305d\u306e\u571f\u5730\u306b\u5efa\u7269\u3092\u5efa\u8a2d\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u3001\u571f\u5730\u306e\u5229\u7528\u4fa1\u5024\u306f\u4f4e\u4e0b\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/hrd2we5l21g-1699584532.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u305d\u3053\u3067\u767b\u5834\u3059\u308b\u306e\u304c\u304c\u3051\u5730\u88dc\u6b63\u3067\u3059\u3002<br \/>\n\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u3001\u5e73\u3089\u306a\u571f\u5730\u306b\u6bd4\u3079\u3066\u6e1b\u984d\u3092\u3057\u3001\u4f7f\u3044\u52dd\u624b\u3092\u8003\u616e\u3057\u305f\u9069\u5207\u306a\u8a55\u4fa1\u984d\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u306f\u3001\u571f\u5730\u306e\u7dcf\u9762\u7a4d\u306b\u304a\u3051\u308b\u304c\u3051\u5730\u9762\u7a4d\u306e\u5272\u5408\u3068\u3001\u304c\u3051\u5730\u304c\u3042\u308b\u65b9\u4f4d\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<br \/>\n\u65b9\u4f4d\u306b\u3088\u3063\u3066\u65e5\u7167\u6642\u9593\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5317\u5411\u304d\u306e\u65e5\u304c\u5f53\u305f\u3089\u306a\u3044\u3068\u3053\u308d\u304c\u304c\u3051\u5730\u306e\u5834\u5408\u306f\u3001\u4fa1\u683c\u88dc\u6b63\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u304c\u3051\u5730\u88dc\u6b63\u7387\u8868<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/5h0za49elss-1699584532.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 91.03%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u8cc7\u6599\u3088\u308a\u629c\u7c8b<br \/>\n<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/h31_thyousei.pdf\">\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u7387\u8868\uff08\u5e73\u621031 \u5e74\uff11\u6708\u5206\u4ee5\u964d\u7528)<\/a><\/p>\n<h3 id=\"chltg30n0maxvm1xudjxkl\">6-6.\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387<\/h3>\n<p><strong>\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u3068\u306f\u3001\u4ea4\u5dee\u70b9\u3084\u9053\u8def\u306e\u89d2\u306b\u3042\u308b\u3088\u3046\u306a\u3001\u8907\u6570\u306e\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u88dc\u6b63\u7387\u3067\u3059\u3002<\/strong><\/p>\n<p>\u8907\u6570\u306e\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5229\u4fbf\u6027\u304c\u9ad8\u304f\u306a\u308a\u3001\u5229\u7528\u4fa1\u5024\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u5229\u4fbf\u6027\u306e\u3088\u3055\u3092\u8a55\u4fa1\u984d\u306b\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ea4\u5dee\u70b9\u3084\u9053\u8def\u306e\u89d2\u306b\u3042\u308b\u571f\u5730\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u7a2e\u985e\u306b\u308f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u88dc\u6b63\u7387\u3082\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u89d2\u5730\uff1a\u4ea4\u5dee\u70b9\u306e\u89d2\u306b\u306a\u308b\u571f\u5730<\/li>\n<li>\u6e96\u89d2\u5730\uff1a\u9053\u8def\u306e\u66f2\u304c\u308a\u89d2\u306e\u5185\u5074\u306b\u306a\u308b\u571f\u5730<\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/7arspvwt1tw-1706661683.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u8868<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/iql7l3n2r7-1699589014.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u8cc7\u6599\u3088\u308a\u629c\u7c8b<br \/>\n\u3000<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/h31_thyousei.pdf\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u7387\u8868\uff08\u5e73\u621031 \u5e74\uff11\u6708\u5206\u4ee5\u964d\u7528)<\/a><\/p>\n<h3 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style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/hqclwy94roo-1699590809.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 49.74%;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"tf2n6pvjg8rahxmd15j7ug\">7.\u307e\u3068\u3081<\/h2>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u306e\u65b9\u6cd5\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong>\u304a\u305d\u3089\u304f\u5927\u62b5\u306e\u65b9\u306f\u3001\uff16\u7ae0\u306e\u8abf\u6574\u7387\u306e\uff17\u3064\u306e\u7a2e\u985e\u3092\u307f\u3066\u3001\u300c\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u81ea\u5206\u81ea\u8eab\u3067\u304a\u3053\u306a\u3046\u3053\u3068\u306f\u96e3\u3057\u3044\u300d\u3068\u601d\u308f\u308c\u305f\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\uff12\u7ae0\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u76f8\u7d9a\u4eba\u3054\u81ea\u8eab\u3067\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u304a\u3053\u306a\u3046\u3068\u3001\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u306a\u3044\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u7121\u7406\u3092\u305b\u305a\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/span><\/strong><\/p>\n<p><span data-sheets-root=\"1\">\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3084\u5404\u7a2e\u63a7\u9664\u306e\u9069\u5426\u3092\u304f\u307e\u306a\u304f\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n\u8fbb\udb40\udd00\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u3054\u76f8\u8ac7\u3092\u5e0c\u671b\u3055\u308c\u308b\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/contact\/\" rel=\"noopener\" target=\"_blank\">\u3054\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8<\/a>\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<br \/>\n\u65e5\u672c\u5168\u56fd\u306b\u4e8b\u52d9\u6240\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u5168\u56fd\u3069\u3053\u3067\u3082\u76f8\u7d9a\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u4e01\u5be7\u306b\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u3069\u3046\u305e\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u307f\u306a\u3055\u3093\u304c\u6b63\u3057\u304f\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u5229\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u304a\u3053\u306a\u3044\u3001\u7121\u99c4\u306a\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7d42\u3048\u3089\u308c\u308b\u3053\u3068\u3092\u3001\u5fc3\u304b\u3089\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u79c1\u306b\u306f\u3069\u3046\u3084\u3089\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3089\u3057\u3044\u3002 \u305d\u3057\u3066\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306f\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3092\u4f7f\u7528\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3089\u3057\u3044\u2026\u3002 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[&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2559,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-2541","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zaisan"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2541","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=2541"}],"version-history":[{"count":5,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2541\/revisions"}],"predecessor-version":[{"id":7491,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2541\/revisions\/7491"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2559"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}