{"id":2574,"date":"2024-02-07T08:00:40","date_gmt":"2024-02-06T23:00:40","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2574"},"modified":"2025-07-08T14:35:41","modified_gmt":"2025-07-08T05:35:41","slug":"registration-license-tax-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/registration-license-tax-inheritance","title":{"rendered":"\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3044\u304f\u3089\uff1f\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f"},"content":{"rendered":"

\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u540d\u7fa9\u5909\u66f4\u304c\u5fc5\u8981\u3068\u3044\u3046\u3068\u3053\u308d\u307e\u3067\u306f\u7406\u89e3\u3067\u304d\u305f\u3002
\n\u3057\u304b\u3057\u3001\u767b\u8a18\u306b\u95a2\u3057\u3066\u306f\u5168\u304f\u5206\u304b\u3089\u306a\u3044\u3057\u3001\u76f8\u7d9a\u3060\u304b\u3089\u201c\u76f8\u7d9a\u7a0e\u201d\u3060\u3051\u3060\u3068\u601d\u3063\u3066\u3044\u305f\u304c\u201c\u767b\u9332\u514d\u8a31\u7a0e\u201d\u3068\u3044\u3046\u30ef\u30fc\u30c9\u307e\u3067\u51fa\u3066\u304d\u305f\u3002\u7a0e\u91d1\u3070\u304b\u308a\u3067\u3001\u3044\u3063\u305f\u3044\u3001\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u3060\u308d\u3046\u3002<\/p>\n

\u305d\u3093\u306a\u304a\u60a9\u307f\u306e\u65b9\u3078\u5411\u3051\u3066\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u514d\u7a0e\u63aa\u7f6e\u307e\u3067\u89e3\u8aac\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n

\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

1.\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u767b\u8a18\u3059\u308b\u306b\u306f\u767b\u9332\u514d\u8a31\u7a0e\u304c\u304b\u304b\u308b<\/h2>\n

\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u3044\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u4eba\u3078\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3044\u307e\u3059\u3002
\n\u305d\u306e\u76f8\u7d9a\u767b\u8a18\u306e\u969b\u306b\u3001\u5fc5\u305a\u304b\u304b\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3092\u767b\u9332\u514d\u8a31\u7a0e<\/strong>\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n

\u76f8\u7d9a\u767b\u8a18\u306f\u4ee4\u548c6\u5e744\u67081\u65e5\u304b\u3089\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3001\u5fd8\u308c\u305a\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002
\n\u306a\u304a\u3001\u4e0d\u52d5\u7523\u306b\u306f\u571f\u5730\u30fb\u5efa\u7269\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306f\u571f\u5730\u306b\u3064\u3044\u3066\u304a\u8a71\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u25a0\u6771\u4eac\u6cd5\u52d9\u5c40\u3000\u300c\u76f8\u7d9a\u767b\u8a18\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3059\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\u5236\u5ea6\u958b\u59cb\uff09\uff5e\u306a\u304f\u305d\u3046\u3000\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\uff01\uff5e\u300d<\/a><\/p>\n

2.\u76f8\u7d9a\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u4e0d\u52d5\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e0.4\uff05\u304b\u304b\u308b<\/h2>\n

\u4e0b\u8a18\u3001\u8868\u306e\u3068\u304a\u308a\u76f8\u7d9a\u767b\u8a18\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u4e0d\u52d5\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e0.4\uff05\u3067\u3059\u3002
\n\u203b\u8d08\u4e0e\u306f2\uff05\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n\n\n\n\n\n\n
\n
\u5185\u5bb9<\/span><\/strong><\/div>\n<\/td>\n
\n
\u7a0e\u7387<\/span><\/strong><\/div>\n<\/td>\n<\/tr>\n
\u58f2\u8cb7<\/strong><\/td>\n\n
2\uff05
\n\uff08\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u767b\u8a18\u3092\u53d7\u3051\u308b\u5834\u54081.5\uff05\uff09<\/span><\/strong><\/div>\n<\/td>\n<\/tr>\n
\u76f8\u7d9a<\/span>\u3001\u6cd5\u4eba\u306e\u5408\u4f75\u307e\u305f\u306f\u5171\u6709\u7269\u306e\u5206\u5272<\/strong><\/td>\n\n
0.4\uff05<\/span><\/strong><\/div>\n<\/td>\n<\/tr>\n
\u305d\u306e\u4ed6(\u8d08\u4e0e\uff65\u4ea4\u63db\uff65\u53ce\u7528\uff65\u7af6\u58f2\u7b49)<\/strong><\/td>\n\n
2\uff05<\/strong><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-1.\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n

\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u8ab2\u7a0e\u660e\u7d30\u66f8\u300d<\/strong>\u306e\u307f\u3067\u3059\u3002
\n\u8a08\u7b97\u306b\u306f\u8d64\u4e38\u306e\u8a55\u4fa1\u984d\u306e\u6570\u5b57(25,050,056)\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n

\u6bce\u5e74\u3001\uff14\u6708\u9803\u306b\u4e0b\u8a18\u306e\u69d8\u306a\u66f8\u985e\u304c\u5f79\u6240\u304b\u3089\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u4ed8\u66f8\u3068\u540c\u5c01\u3055\u308c\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u898b\u843d\u3068\u3055\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

<\/p>\n

\u3082\u3057\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u8ab2\u7a0e\u660e\u7d30\u66f8\u300d\u3092\u5931\u304f\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u5f79\u6240\u3078\u884c\u304d\u300c\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8\u300d\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n

2-2.\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n

\u6b21\u306b\u3001\u66f8\u985e\u304c\u7528\u610f\u51fa\u6765\u305f\u3089\u8a08\u7b97\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\n

\u8ab2\u7a0e\u6a19\u6e96(\u8a55\u4fa1\u984d\u30921,000\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\u3057\u305f\u91d1\u984d)\u3000\u00d7\u30000.4\uff05<\/strong><\/p>\n<\/div>\n

\u8ab2\u7a0e\u660e\u7d30\u66f8\u306e\u8868\u8a18\u306f\u5e02\u533a\u753a\u6751\u3054\u3068\u306b\u3001\u7570\u306a\u308b\u305f\u3081\u5168\u3066\u4e0b\u8a18\u306e\u69d8\u306a\u8868\u8a18\u306b\u306a\u3063\u3066\u3044\u308b\u8a33\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002
\n\u4e00\u822c\u7684\u306b\u300c\u4fa1\u683c\u300d\u53c8\u306f\u300c\u8a55\u4fa1\u984d\u300d\u3068\u8868\u8a18\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u3092\u4f7f\u7528\u3057\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

<\/p>\n

\u307e\u305f\u3001\u8a55\u4fa1\u984d 25,050,056 \u3092\u305d\u306e\u307e\u307e\u4f7f\u3046\u306e\u3067\u306f\u306a\u304f\u30011,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u306e\u3067\u3001\u4eca\u56de\u306e\u5834\u5408\u306f\u300125,050,000\u3068\u306a\u308a\u307e\u3059\u3002\u4fa1\u683c\u304c1,000\u5186\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306f\u30011,000\u5186\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u3010\u4f8b\u3011\u4eca\u56de\u306e\u5834\u5408\u306e\u767b\u9332\u514d\u8a31\u7a0e<\/p>\n

25,050,000\u00d70.4\uff05\uff1d100,200\u5186<\/p>\n

3.\u767b\u9332\u514d\u8a31\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b2\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n

\u76f8\u7d9a\u767b\u8a18\u306b\u306f\u3001\u7a0e\u91d1\u304c\u514d\u9664\u3055\u308c\u308b\u5236\u5ea6\u304c2\u3064\u3042\u308a\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u306b\u3068\u3063\u3066\u3001\u3068\u3066\u3082\u512a\u9047\u3055\u308c\u305f\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u307e\u305f\u3001\u4ee4\u548c4\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u514d\u7a0e\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c7\u5e743\u670831\u65e5\u307e\u3067\u306b\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u671f\u9650\u304c\u3042\u308b\u4e8b\u3082\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

3-1.\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9<\/h3>\n

\u76f8\u7d9a\u3057\u305f\u571f\u5730\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u5171\u6709\u306e\u4e0d\u52d5\u7523\u306e\u6301\u5206\u306e\u53d6\u5f97\u306e\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u4fa1\u984d\u306b\u6301\u5206\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u984d\u304c\u4e0d\u52d5\u7523\u306e\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5272\u5408\u3092\u4e57\u3058\u305f\u5f8c\u306e\u4fa1\u984d\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u571f\u5730\u306e\u4fa1\u683c\u3068\u306f\u3001\u8d64\u4e38\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u306e\u8da3\u65e8\u3068\u3057\u3066\u306f\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u653e\u7f6e\u3057\u3066\u6240\u6709\u8005\u4e0d\u660e\u306e\u571f\u5730\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n

<\/p>\n

\u307e\u305f\u3001\u514d\u7a0e\u63aa\u7f6e\u306e\u9069\u2f64\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u767b\u8a18\u7533\u8acb\u66f8\u306b\u514d\u7a0e\u306e\u6839\u62e0\u3068\u306a\u308b\u6cd5\u4ee4\u306e\u6761\u9805\u3092\u7533\u8acb\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n\u4e0b\u8a18\u753b\u50cf\u306e\u69d8\u306b\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306e\u6b04\u306b\u5fc5\u305a\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c84\u6761\u306e2\u306e3\u7b2c2\u9805\u306b\u3088\u308a\u975e\u8ab2\u7a0e\u300d<\/strong><\/span><\/span>\u3068\u8a18\u8f09\u3057\u306a\u3044\u3068\u514d\u7a0e\u63aa\u7f6e\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

<\/p>\n

\u4e0b\u8a18\u3001\u30da\u30fc\u30b8\u306b\u8a73\u7d30\u3068\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u25a0\u6cd5\u52d9\u5c40\u3000\u300c\u76f8\u7d9a\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306e\u514d\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u300d<\/a>\u200b\u200b\u200b<\/p>\n

3-2.\u76f8\u7d9a\u767b\u8a18\u3092\u305b\u305a\u306b\u6b7b\u4ea1\u3057\u305f\u30b1\u30fc\u30b9<\/h3>\n

1\u6b21\u76f8\u7d9a\u306e\u969b\u306b\u76f8\u7d9a\u767b\u8a18\u3092\u305b\u305a\u306b\u6b7b\u4ea1\u3057\u30012\u6b21\u76f8\u7d9a\u3067\u767b\u8a18\u3059\u308b\u5834\u5408\u306b\u30011\u6b21\u76f8\u7d9a\u306e\u5206\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u671f\u9593\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u3066\u3001\u767b\u8a18\u3092\u3057\u306a\u3044\u3067\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3092\u571f\u5730\u306e\u540d\u7fa9\u4eba\u3068\u3059\u308b\u305f\u3081\u306e\u76f8\u7d9a\u767b\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621030\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c7\u5e74\uff082025\u5e74\uff093\u670831\u65e5\u307e\u3067\u306e\u9593\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4e0b\u8a18\u306e\u56f3\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\uff21\u304b\u3089\uff22\u304c\u76f8\u7d9a\u306b\u3088\u308a\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u76f8\u7d9a\u767b\u8a18\u3092\u3057\u306a\u3044\u307e\u307e\uff22\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306f\u3001\uff22\u3092\u305d\u306e\u571f\u5730\u306e\u767b\u8a18\u540d\u7fa9\u4eba\u3068\u3059\u308b\u305f\u3081\u306e\u76f8\u7d9a\u767b\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u304c\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

<\/p>\n

\u3053\u306e\u514d\u7a0e\u63aa\u7f6e\u3082\u30013-1\u306e\u30b1\u30fc\u30b9\u3068\u540c\u69d8\u306b\u767b\u8a18\u7533\u8acb\u66f8\u306b\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c84\u6761\u306e2\u306e3\u7b2c1\u9805\u306b\u3088\u308a\u975e\u8ab2\u7a0e<\/span><\/strong>\u300d\u3068\u3044\u3046\u6587\u8a00\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

4.\u76f8\u7d9a\u767b\u8a18\u306b\u95a2\u3059\u308bQ\uff06A<\/h2>\n

Q1.\u76f8\u7d9a\u767b\u8a18\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n

\u4e0d\u52d5\u7523(\u571f\u5730\u30fb\u5bb6\u30fb\u30de\u30f3\u30b7\u30e7\u30f3\u7b49)\u306e\u6240\u6709\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u767b\u8a18\u7c3f\u4e0a\u306e\u6240\u6709\u8005\u3092\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304b\u3089\u76f8\u7d9a\u4eba\u306b\u540d\u7fa9\u5909\u66f4\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u76f8\u7d9a\u306b\u4f34\u3046\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d\u306e\u3053\u3068\u3092\u3001\u76f8\u7d9a\u767b\u8a18\u3068\u8a00\u3044\u307e\u3059\u3002<\/span><\/p>\n

Q2.\u76f8\u7d9a\u767b\u8a18\u306f\u81ea\u5206\u3067\u51fa\u6765\u307e\u3059\u304b\uff1f<\/h3>\n

\u51fa\u6765\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u305f\u308a\u3001\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u3063\u305f\u308a\u3001\u767b\u8a18\u6f0f\u308c\u304c\u8d77\u304d\u3066\u3057\u307e\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e0d\u5b89\u306a\u5834\u5408\u306f\u53f8\u6cd5\u66f8\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

Q3.\u76f8\u7d9a\u767b\u8a18\u306b\u671f\u9650\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n

\u4ee4\u548c6\u5e744\u67081\u65e5\u304b\u3089\u76f8\u7d9a\u767b\u8a18\u306f\u7fa9\u52d9\u5316\u3055\u308c\u3001\u671f\u9650\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u76f8\u7d9a\u306b\u3088\u308a\u6240\u6709\u6a29\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u307e\u305f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u6210\u7acb\u306b\u3088\u308a\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6210\u7acb\u3057\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u3001\u767b\u8a18\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u7533\u8acb\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u300110\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u304c\u79d1\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

Q4.\u76f8\u7d9a\u767b\u8a18\u306e\u7fa9\u52d9\u5316\u306e\u65bd\u884c\u65e5\u524d\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u767b\u8a18\u306e\u7fa9\u52d9\u306f\u9069\u7528\u3055\u308c\u307e\u3059\u304b\uff1f<\/h3>\n

\u306f\u3044\u3002\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u306b\u3088\u308a\u6240\u6709\u6a29\u306e\u53d6\u5f97\u3092\u77e5\u3063\u305f\u65e5\u3001\u53c8\u306f\u65bd\u884c\u65e5\uff08\u4ee4\u548c6\u5e744\u67081\u65e5\uff09\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u767b\u8a18\u7533\u8acb\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

Q5.\u7236\u304c\u9ad8\u9f62\u3067\u3001\u81ea\u5206\u3067\u767b\u8a18\u7533\u8acb\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u304c\u3069\u3046\u3057\u305f\u3089\u826f\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n

\u59d4\u4efb\u72b6\u3092\u6dfb\u4ed8\u3059\u308c\u3070\u3001\u89aa\u65cf\u7b49\u304c\u4ee3\u7406\u4eba\u3068\u306a\u3063\u3066\u76f8\u7d9a\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\n\u307e\u305f\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n

Q6.\u76f8\u7d9a\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3044\u3064\u6255\u3046\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/h3>\n

\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u767b\u8a18\u306e\u7533\u8acb\u306e\u969b\u306b\u652f\u6255\u3044\u307e\u3059\u3002\u6cd5\u52d9\u5c40\u3067\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3057\u3001\u7533\u8acb\u66f8\u306b\u5f35\u308a\u4ed8\u3051\u3066\u6cd5\u52d9\u5c40\u3078\u63d0\u51fa<\/span>\u3059\u308b\u65b9\u6cd5\u304c\u3088\u304f\u7528\u3044\u3089\u308c\u307e\u3059\u304c\u3001\u73fe\u91d1\u7d0d\u4ed8\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u7d0d\u4ed8\u3082\u53ef\u80fd\u3067\u3059\u3002\u8a73\u7d30\u306f\u3001\u6700\u5bc4\u308a\u306e\u6cd5\u52d9\u5c40\u53c8\u306f\u5730\u65b9\u6cd5\u52d9\u5c40\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/span><\/p>\n

Q7.\u907a\u7523\u5206\u5272\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u305d\u3046\u3067\u30013\u5e74\u4ee5\u5185\u306b\u767b\u8a18\u3092\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u305d\u3046\u3067\u3059\u3002\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u304c\u4e0d\u5b89\u3067\u3059\u304c\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002 <\/span><\/h3>\n

\u4eca\u56de\u65b0\u305f\u306b\u3067\u304d\u305f\u300c\u76f8\u7d9a\u4eba\u7533\u544a\u767b\u8a18\u300d\u3068\u3044\u3046\u7c21\u4fbf\u306a\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76f8\u7d9a\u767b\u8a18\u306e\u7fa9\u52d9\u3092\u679c\u305f\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3042\u304f\u307e\u3067\u3082\u7fa9\u52d9\u3092\u679c\u305f\u3059\u305f\u3081\u306e\u5236\u5ea6\u3067\u3042\u308a\u3001\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306e\u6a29\u5229\u95a2\u4fc2\u3092\u516c\u793a\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u5225\u9014\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/span><\/p>\n

\u25a0\u6cd5\u52d9\u7701\u3000\u76f8\u7d9a\u4eba\u7533\u544a\u767b\u8a18\u306b\u3064\u3044\u3066<\/a>\u00a0<\/span><\/p>\n

5.\u307e\u3068\u3081<\/h2>\n

\u76f8\u7d9a\u3067\u4e0d\u52d5\u7523\u3092\u53d7\u3051\u7d99\u3050\u65b9\u306f\u3001\u5fc5\u305a\u76f8\u7d9a\u767b\u8a18\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3082\u3057\u3001\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u306a\u65b9\u306f\u53f8\u6cd5\u66f8\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u540d\u7fa9\u5909\u66f4\u304c\u5fc5\u8981\u3068\u3044\u3046\u3068\u3053\u308d\u307e\u3067\u306f\u7406\u89e3\u3067\u304d\u305f\u3002 \u3057\u304b\u3057\u3001\u767b\u8a18\u306b\u95a2\u3057\u3066\u306f\u5168\u304f\u5206\u304b\u3089\u306a\u3044\u3057\u3001\u76f8\u7d9a\u3060\u304b\u3089\u201c\u76f8\u7d9a\u7a0e\u201d\u3060\u3051\u3060\u3068\u601d\u3063\u3066\u3044\u305f\u304c\u201c\u767b\u9332\u514d\u8a31\u7a0e\u201d\u3068\u3044\u3046\u30ef\u30fc\u30c9\u307e\u3067\u51fa\u3066\u304d\u305f\u3002\u7a0e\u91d1\u3070\u304b\u308a\u3067\u3001\u3044\u3063\u305f\u3044\u3001\u3044 […]<\/p>\n","protected":false},"author":11,"featured_media":2568,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[12],"class_list":["post-2574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-souzoku"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2574","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\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=2574"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2574\/revisions"}],"predecessor-version":[{"id":6701,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2574\/revisions\/6701"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2568"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}