{"id":2555,"date":"2024-02-05T09:00:22","date_gmt":"2024-02-05T00:00:22","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2555"},"modified":"2025-07-08T13:55:47","modified_gmt":"2025-07-08T04:55:47","slug":"legal-heir-adopted-child","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legal-heir-adopted-child","title":{"rendered":"\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u990a\u5b50\u304c\u3044\u308b\u5834\u5408\u3001\u5b9f\u5b50\u3068\u540c\u3058\u3088\u3046\u306b\u76f8\u7d9a\u3067\u304d\u308b\uff1f"},"content":{"rendered":"<p><strong>\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u990a\u5b50\u304c\u3044\u305f\u3068\u304d\u3001\u76f8\u7d9a\u306f\u3069\u3046\u306a\u308b\u306e\uff1f\u300d<\/strong><br \/>\n<strong>\u300c\u5b9f\u5b50\u3068\u540c\u3058\u3088\u3046\u306b\u990a\u5b50\u306f\u76f8\u7d9a\u3067\u304d\u308b\u306e\uff1f\u300d<\/strong><\/p>\n<p>\u990a\u5b50\u306f\u89aa\u3068\u76f4\u63a5\u306e\u8840\u306e\u3064\u306a\u304c\u308a\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u70b9\u3067\u5b9f\u5b50\u3068\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u990a\u5b50\u304c\u3044\u308b\u3068\u3001\u76f8\u7d9a\u3067\u3082\u5b9f\u5b50\u3068\u7570\u306a\u3063\u305f\u6271\u3044\u3068\u306a\u308b\u3088\u3046\u306b\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u990a\u5b50\u306e\u6271\u308f\u308c\u65b9\u3084\u6ce8\u610f\u70b9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u990a\u5b50\u304c\u542b\u307e\u308c\u308b\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3053\u308c\u3089\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u30c8\u30e9\u30d6\u30eb\u306a\u304f\u30b9\u30e0\u30fc\u30ba\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u4e0a\u3067\u91cd\u8981\u306a\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u990a\u5b50\u304c\u304a\u308a\u3001\u3053\u308c\u304b\u3089\u306e\u76f8\u7d9a\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u304b\u6c17\u306b\u306a\u308b\u65b9\u306f\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u990a\u5b50\u306f\u5b9f\u5b50\u3068\u540c\u3058\u6a29\u5229\u3092\u6301\u3064<\/h2>\n<p><strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u990a\u5b50\u306f\u3001\u5b9f\u5b50\u3068\u540c\u3058\u6a29\u5229\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><br \/>\n\u990a\u5b50\u306f\u8840\u7e01\u95a2\u4fc2\u3053\u305d\u306a\u3044\u3082\u306e\u306e\u3001\u990a\u5b50\u7e01\u7d44\u306b\u3088\u3063\u3066\u6c11\u6cd5\u4e0a\u306e\u89aa\u5b50\u95a2\u4fc2\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/61jdz8cj3wp-1702975872.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 76.56%;\" class=\"fr-draggable\" \/><br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b\u9806\u4f4d\u306b\u304a\u3044\u3066\u3082\u3001<strong>\u990a\u5b50\u306f\u5b9f\u5b50\u3068\u540c\u3058\u3088\u3046\u306b\u7b2c\u4e00\u9806\u4f4d\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u7b2c\u4e00\u9806\u4f4d\uff1a\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u5b9f\u5b50\u30fb<\/strong><strong>\u990a\u5b50<\/strong><br \/>\n\u7b2c\u4e8c\u9806\u4f4d\uff1a\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\uff09<br \/>\n\u7b2c\u4e09\u9806\u4f4d\uff1a\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u5144\u5f1f\u59c9\u59b9<br \/>\n\u203b\u914d\u5076\u8005\u306f\u5fc5\u305a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u990a\u5b50\u306f\u5b9f\u5b50\u3068\u540c\u3058\u3088\u3046\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u990a\u5b50\u7e01\u7d44\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u95a2\u3057\u3066\u306e\u7279\u5fb4\u304c\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 21.4572%; background-color: #54acd2;\"><\/td>\n<td style=\"width: 39.6077%; background-color: #54acd2;\"><strong>\u666e\u901a\u990a\u5b50\u7e01\u7d44<\/strong><\/td>\n<td style=\"width: 38.7777%; background-color: #54acd2;\"><strong>\u7279\u5225\u990a\u5b50\u7e01\u7d44<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.4572%; background-color: #efefef;\">\u5b9f\u89aa\u3068\u306e\u89aa\u5b50\u95a2\u4fc2<\/td>\n<td style=\"width: 39.6077%;\">\u89aa\u5b50\u95a2\u4fc2\u304c\u5b58\u7d9a\u3059\u308b<\/td>\n<td style=\"width: 38.7777%;\">\u89aa\u5b50\u95a2\u4fc2\u304c\u6d88\u6ec5\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.4572%; background-color: #efefef;\">\u76f8\u7d9a\u306e\u6a29\u5229<\/td>\n<td style=\"width: 39.6077%;\">\u990a\u89aa\u30fb\u5b9f\u89aa\u306e\u4e21\u65b9\u306b\u5bfe\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b<\/td>\n<td style=\"width: 38.7777%;\">\u990a\u89aa\u306b\u5bfe\u3057\u3066\u306e\u307f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.4572%; background-color: #efefef;\">\u6238\u7c4d\u306e\u8868\u8a18<\/td>\n<td style=\"width: 39.6077%; vertical-align: middle;\">\u30fb\u5b9f\u89aa\u306e\u540d\u524d\u304c\u8a18\u8f09\u3055\u308c\u308b<\/p>\n<p>\u30fb\u7d9a\u67c4\u306f\u990a\u5b50(\u990a\u5973)\u3068\u8a18\u8f09\u3055\u308c\u308b<\/td>\n<td style=\"width: 38.7777%;\">\u30fb\u5b9f\u89aa\u306e\u540d\u524d\u304c\u8a18\u8f09\u3055\u308c\u306a\u3044<\/p>\n<p>\u30fb\u7d9a\u67c4\u306f\u9577\u7537(\u9577\u5973)\u3068\u8a18\u8f09\u3055\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>2.\u666e\u901a\u990a\u5b50\u7e01\u7d44\u3057\u305f\u990a\u5b50\u306f\u5b9f\u89aa\u30fb\u990a\u89aa\u4e21\u65b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b<\/h2>\n<p>\u666e\u901a\u990a\u5b50\u7e01\u7d44\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u990a\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u3060\u3051\u3067\u306a\u304f<strong>\u5b9f\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u3082\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/strong>\u666e\u901a\u990a\u5b50\u7e01\u7d44\u3067\u306f\u990a\u89aa\u3068\u306e\u89aa\u5b50\u95a2\u4fc2\u304c\u6210\u7acb\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5b9f\u89aa\u3068\u306e\u89aa\u5b50\u95a2\u4fc2\u3082\u305d\u306e\u307e\u307e\u5b58\u7d9a\u3059\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u6238\u7c4d\u4e0a\u306e\u8868\u8a18\u3067\u3082\u5b9f\u89aa\u306e\u540d\u524d\u304c\u8a18\u8f09\u3055\u308c\u3001\u990a\u5bb6\u3068\u306e\u7d9a\u67c4\u3082\u990a\u5b50(\u990a\u5973)\u3068\u8a18\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u990a\u5b50\u304c\u89aa\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u308a\u990a\u5b50\u306e\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u990a\u89aa\u30fb\u5b9f\u89aa\u3068\u3082\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b\u3068\u3044\u3046\u7279\u5fb4\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/e3ez6q7i5n-1703052865.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 85.03%;\" class=\"fr-draggable\" \/><\/p>\n<h2 class=\"\">3.\u7279\u5225\u990a\u5b50\u7e01\u7d44\u3057\u305f\u990a\u5b50\u306f\u990a\u89aa\u306b\u5bfe\u3057\u3066\u306e\u307f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b<\/h2>\n<p>\u7279\u5225\u990a\u5b50\u7e01\u7d44\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u990a\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306e\u307f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001<strong>\u5b9f\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\n\u7279\u5225\u990a\u5b50\u7e01\u7d44\u3067\u306f\u5b9f\u89aa\u3068\u306e\u89aa\u5b50\u95a2\u4fc2\u3092\u6d88\u6ec5\u3055\u305b\u3001\u990a\u89aa\u3068\u5b9f\u306e\u89aa\u5b50\u95a2\u4fc2\u3092\u65b0\u305f\u306b\u7d50\u3076\u305f\u3081\u3067\u3059\u3002<br \/>\n\u6238\u7c4d\u4e0a\u306e\u8868\u8a18\u3067\u306f\u5b9f\u89aa\u306e\u540d\u524d\u306f\u8a18\u8f09\u3055\u308c\u305a\u3001\u990a\u5bb6\u3068\u306e\u7d9a\u67c4\u3082\u9577\u7537(\u9577\u5973)\u306a\u3069\u3068\u8a18\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px;\">\u307e\u305f\u990a\u5b50\u304c\u89aa\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u308a\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u3082\u3001\u990a\u89aa\u306e\u307f\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/vfkwgvzu7a-1703052934.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 83.85%;\" class=\"fr-draggable\" \/><\/p>\n<h2>4.\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u4e0a\u3067\u306f\u990a\u5b50\u306e\u4eba\u6570\u306b\u5236\u9650\u304c\u3042\u308b<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u4e0a\u3067\u306f\u3001\u8a08\u7b97\u306b\u542b\u3081\u3089\u308c\u308b\u990a\u5b50\u306e\u4eba\u6570\u306b\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u907a\u7523\u306e\u5408\u8a08\u984d\u304b\u3089\u4e00\u5b9a\u91d1\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u300c\u57fa\u790e\u63a7\u9664\u984d\u300d\u304c\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\uff1a3,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306f\u3001\u5b9f\u5b50\u306f\u4f55\u4eba\u3067\u3082\u542b\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u990a\u5b50\u306b\u95a2\u3057\u3066\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u4eba\u6570\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u990a\u89aa\u306b\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\uff1a<strong>1\u4eba\u307e\u3067<\/strong><br \/>\n\u990a\u89aa\u306b\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\uff1a<strong>2\u4eba\u307e\u3067<\/strong><\/p>\n<\/div>\n<p class=\"\">\u4e0b\u306e\u56f3\u306e\u4f8b\u3067\u3059\u3068\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u3089\u308c\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3053\u306e\u3088\u3046\u306b\u6570\u3048\u307e\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/2jregz98uie-1702370754.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 82.42%;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/f4ru4nwcig4-1702371036.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 84.77%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5236\u9650\u3092\u8a2d\u3051\u3066\u3044\u308b\u306e\u306f\u3001\u3080\u3084\u307f\u306b\u990a\u5b50\u7e01\u7d44\u3092\u884c\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u4e0d\u5f53\u306b\u5897\u3084\u305d\u3046\u3068\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u990a\u5b50\u306e\u4eba\u6570\u5236\u9650\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u3084\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u8a08\u7b97\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u6b7b\u4ea1\u9000\u8077\u91d1\u3084\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\uff1a500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/p>\n<\/div>\n<p>\u203b\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u990a\u5b50\u306e\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u3067\u306f\u5b9f\u5b50\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u4eba\u6570\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"\">\u2460 \u7279\u5225\u990a\u5b50\u7e01\u7d44\u306b\u3088\u308b\u990a\u5b50<br \/>\n\u2461 \u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306e\u5b9f\u306e\u5b50\u4f9b(\u9023\u308c\u5b50)\u3067\u3001\u5f8c\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u8005<br \/>\n\u2462 \u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u5a5a\u59fb\u524d\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u304c\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306b\u3088\u3063\u3066\u990a\u5b50\u306b\u3057\u305f\u8005\u3067\u3001\u5f8c\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u8005<br \/>\n<span style=\"font-size: 16px;\">\u2463 \u88ab\u76f8\u7d9a\u4eba\u306e\u5b9f\u5b50\u3082\u3057\u304f\u306f\u990a\u5b50\u3001\u53c8\u306f\u76f4\u7cfb\u5351\u5c5e\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u3001\u53c8\u306f\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u305f\u305f\u3081\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u305d\u306e\u8005\u306e\u76f4\u7cfb\u5351\u5c5e<\/span><\/p>\n<\/div>\n<h2 class=\"\">5.\u5b9f\u969b\u306b\u76f8\u7d9a\u3067\u304d\u308b\u990a\u5b50\u306e\u4eba\u6570\u306b\u5236\u9650\u306f\u306a\u3044<\/h2>\n<p>\u305f\u3060\u3057\u3001<strong>\u5b9f\u969b\u306b\u76f8\u7d9a\u3067\u304d\u308b\u990a\u5b50\u306e\u4eba\u6570\u81ea\u4f53\u306b\u306f\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u4e0a\u8a18\u306e\u990a\u5b50\u306e\u4eba\u6570\u5236\u9650\u306f\u3042\u304f\u307e\u3067\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u3067\u5b9a\u3081\u3089\u308c\u305f\u3001\u57fa\u790e\u63a7\u9664\u984d\u306a\u3069\u306e\u8a08\u7b97\u5f0f\u306b\u542b\u3081\u3089\u308c\u308b\u4eba\u6570\u306b\u304a\u3044\u3066\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\n<strong>\u6c11\u6cd5\u4e0a\u3067\u306f\u990a\u5b50\u3092\u8fce\u3048\u308b\u3053\u3068\u81ea\u4f53\u306f\u4f55\u4eba\u3067\u3082\u53ef\u80fd\u3067\u3001\u8fce\u3048\u305f\u990a\u5b50\u306f\u5168\u54e1\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u6301\u3061\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\">\u5148\u307b\u3069\u306e\u56f3\u3092\u3082\u3068\u306b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u306f\u990a\u5b50\u2460\u3060\u3051\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u76f8\u7d9a\u306e\u6a29\u5229\u3092\u6301\u3064\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u306f\u990a\u5b50\u2461\u3068\u2782\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/j2y02hnb5wk-1702372322.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 79.95%;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\n\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u990a\u5b50\u3082\u3001<span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d(<\/span>\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u3001\u5b9f\u969b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u907a\u7523\u306e\u7dcf\u984d)\u3088\u308a\u5c0e\u304d\u51fa\u3057\u305f\u7d0d\u4ed8\u7a0e\u984d\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u3082\u53d7\u3051\u3089\u308c\u307e\u3059\u306e\u3067\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>6.\u990a\u5b50\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/h2>\n<p>\u990a\u5b50\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u306b\u95a2\u3057\u3066\u3001\u6ce8\u610f\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3><span style=\"font-size: 24px; color: black;\">6-1.\u4ed6\u306e\u89aa\u65cf\u3068\u907a\u7523\u306e\u53d6\u308a\u5206\u3067\u63c9\u3081\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/span><\/h3>\n<p>\u990a\u5b50\u304c\u3044\u308b\u3053\u3068\u3067\u3001\u4ed6\u306e\u89aa\u65cf\u3068\u907a\u7523\u306e\u53d6\u308a\u5206\u3067\u63c9\u3081\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u990a\u5b50\u306f\u5b9f\u5b50\u3068\u540c\u69d8\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u8ca1\u7523\u3092\u76f8\u7d9a\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u300c\u990a\u5b50\u304c\u3044\u308b\u3068\u81ea\u5206\u306e\u907a\u7523\u306e\u53d6\u308a\u5206\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u300d\u3068\u8003\u3048\u308b\u89aa\u65cf\u306b\u3088\u3063\u3066\u3001\u907a\u7523\u5206\u5272\u6642\u306b\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u4e89\u3044\u306b\u767a\u5c55\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5bfe\u7b56\u3092\u7acb\u3066\u3066\u304a\u304d\u3001\u4e8b\u524d\u306b\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u907a\u8a00\u66f8\u306b\u3088\u3063\u3066\u76f8\u7d9a\u8ca1\u7523\u306e\u5206\u5272\u5272\u5408\u3092\u6c7a\u3081\u3066\u304a\u304f<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u751f\u524d\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u5206\u4e0e\u3092\u884c\u3046<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u5bb6\u65cf\u9593\u3067\u3088\u304f\u8a71\u3057\u5408\u3044\u3001\u990a\u5b50\u7e01\u7d44\u306e\u76ee\u7684\u3092\u5171\u6709\u3057\u3066\u304a\u304f<\/span><\/li>\n<\/ul>\n<\/div>\n<h3><span style=\"font-size: 24px; color: black;\">6-2.\u990a\u5b50\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/span><\/h3>\n<p>\u990a\u5b50\u306b\u5b50\u304c\u3044\u305f\u5834\u5408\u306b\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u304c\u3059\u3067\u306b\u6545\u4eba\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u5b50\u306b\u4ee3\u308f\u3063\u3066\u76f8\u7d9a\u3092\u53d7\u3051\u3089\u308c\u308b\u6a29\u5229\u3092\u6301\u3064\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u990a\u5b50\u7e01\u7d44<strong>\u5f8c<\/strong>\u306b\u751f\u307e\u308c\u305f\u990a\u5b50\u306e\u5b50\u2192\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b<strong>\u306a\u308c\u308b<\/strong><br \/>\n\u990a\u5b50\u7e01\u7d44<strong>\u524d<\/strong>\u306b\u751f\u307e\u308c\u3066\u3044\u305f\u990a\u5b50\u306e\u5b50\u2192\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b<strong>\u306a\u308c\u306a\u3044<\/strong><\/p>\n<\/div>\n<p class=\"\"><span style=\"font-size: 16px;\">\u990a\u5b50\u7e01\u7d44\u5f8c\u306b\u751f\u307e\u308c\u305f\u990a\u5b50\u306e\u5b50\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308c\u307e\u3059\u304c\u3001\u7e01\u7d44\u524d\u306b\u751f\u307e\u308c\u3066\u3044\u305f\u5b50(\u990a\u5b50\u306e\u9023\u308c\u5b50)\u306f\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u307e\u305b\u3093\u3002<\/span><span style=\"font-size: 16px;\"><br \/>\n\u3053\u308c\u306f\u990a\u5b50\u7e01\u7d44\u5f8c\u306e\u990a\u5b50\u306e\u5b50\u306b\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u8840\u7e01\u95a2\u4fc2\u304c\u3042\u308b\u304c\u3001\u7e01\u7d44\u524d\u306e\u990a\u5b50\u306e\u5b50\u3068\u306f\u8840\u7e01\u95a2\u4fc2\u304c\u306a\u3044\u3068\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p>\u5177\u4f53\u7684\u306a\u4f8b\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3068\u3001\u5b6b\u2460\u306f\u990a\u5b50\u7e01\u7d44\u524d\u306b\u751f\u307e\u308c\u3066\u3044\u308b\u5b50\u3067\u3042\u308b\u305f\u3081\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u307e\u305b\u3093\u304c\u3001\u5b6b\u2461\u306f\u990a\u5b50\u7e01\u7d44\u5f8c\u306b\u751f\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u307e\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/f9nvolyoey-1702349594.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 74.74%;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\"><span style=\"font-size: 16px;\">\u990a\u5b50\u306e\u9023\u308c\u5b50\u306b\u8ca1\u7523\u3092\u6b8b\u3057\u305f\u3044\u5834\u5408\u306f\u300c\u9023\u308c\u5b50\u3068\u3042\u3089\u304b\u3058\u3081\u990a\u5b50\u7e01\u7d44\u3057\u3066\u304a\u304f\u300d\u300c\u907a\u8a00\u66f8\u3084\u751f\u524d\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u5206\u3051\u308b\u300d\u3068\u3044\u3063\u305f\u5bfe\u7b56\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 24px; color: black;\">6-3.\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u3068\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/span><\/h3>\n<p>\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\uff12\u5272\u52a0\u7b97\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u7279\u5b9a\u306e\u89aa\u65cf\u4ee5\u5916\u306e\u4eba\u304c\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u3001\u76f8\u7d9a\u7a0e\u984d(\u7a0e\u984d\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u91d1\u984d)\u306b20\uff05\u76f8\u5f53\u984d\u304c\u52a0\u7b97\u3055\u308c\u308b\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<br \/>\n\u300c\u7279\u5b9a\u306e\u89aa\u65cf\u4ee5\u5916\u306e\u4eba\u300d\u3068\u306f\u3001\u914d\u5076\u8005\u30fb\u7236\u6bcd\u30fb\u5b50\u30fb\u4ee3\u8972\u76f8\u7d9a\u4eba\u306e\u5b6b\u4ee5\u5916\u306e\u4eba\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\uff1c2\u5272\u52a0\u7b97\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u30fb\u767a\u751f\u3057\u306a\u3044\u5834\u5408\uff1e<\/p>\n<p class=\"attention-p\">\u88ab\u76f8\u7d9a\u4eba\u304c\u5b6b\u3092\u990a\u5b50\u306b\u3057\u3066\u304a\u308a\u3001<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50(\u5b6b\u306e\u89aa)\u304c\u3059\u3067\u306b<strong>\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b<\/strong>\u5834\u5408\u21922\u5272\u52a0\u7b97\u304c<strong>\u767a\u751f\u3057\u306a\u3044<\/strong><\/span><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50(\u5b6b\u306e\u89aa)\u304c\u307e\u3060<strong>\u751f\u304d\u3066\u3044\u308b<\/strong>\u5834\u5408\u21922\u5272\u52a0\u7b97\u304c<strong>\u767a\u751f\u3059\u308b<\/strong><\/p>\n<\/div>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u304c\u3059\u3067\u306b\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u88ab\u76f8\u7d9a\u4eba\u304c\u305d\u306e\u5b6b\u3092\u990a\u5b50\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\uff12\u5272\u52a0\u7b97\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u306b\u4ee3\u308f\u3063\u3066\u5b6b\u304c\u76f8\u7d9a(\u4ee3\u8972\u76f8\u7d9a)\u3057\u3066\u3044\u308b\u3068\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p class=\"\">\u3057\u304b\u3057\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u304c\u5065\u5728\u306e\u72b6\u614b\u3067\u5b6b\u3092\u990a\u5b50\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u5b6b\u990a\u5b50\u306f\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u3092\uff11\u56de\u514d\u308c\u3066\u3044\u308b\u3068\u3055\u308c\u3001\u5b6b\u990a\u5b50\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\uff12\u5272\u52a0\u7b97\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u7a0e\u8ca0\u62c5\u306e\u8abf\u6574\u3092\u3059\u308b\u76ee\u7684\u3067\u3053\u306e\u3088\u3046\u306a\u52a0\u7b97\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p class=\"\">\u4ee5\u4e0b\u306e\u4f8b\u306e\u5834\u5408\u3067\u3059\u3068\u3001\u990a\u5b50\u7e01\u7d44\u3057\u305f\u5b6b\u2460\u306f\u89aa\u3067\u3042\u308b\u5b9f\u5b50\u2460\u304c\u751f\u304d\u3066\u304a\u308a\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u30012\u5272\u52a0\u7b97\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3001\u540c\u3058\u304f\u990a\u5b50\u7e01\u7d44\u3057\u305f\u5b6b\u2461\u306f\u89aa\u3067\u3042\u308b\u5b9f\u5b50\u2461\u304c\u3059\u3067\u306b\u6b7b\u4ea1\u3057\u3066\u304a\u308a\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u30012\u5272\u52a0\u7b97\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/01\/mvq59exbvy-1702975161.png\" style=\"display: block; 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