{"id":2585,"date":"2024-02-09T08:00:03","date_gmt":"2024-02-08T23:00:03","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2585"},"modified":"2025-07-08T14:46:08","modified_gmt":"2025-07-08T05:46:08","slug":"legal-heir-grandson","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legal-heir-grandson","title":{"rendered":"\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\uff1f\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u304b\u3089\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u5b6b\u306f\u542b\u307e\u308c\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<br \/>\n\u300c\u5b6b\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3063\u3066\u3067\u304d\u308b\u306e\uff1f\u300d<\/strong><\/p>\n<p>\u5b6b\u306f\u6bd4\u8f03\u7684\u8eab\u8fd1\u306b\u611f\u3058\u3089\u308c\u308b\u89aa\u65cf\u306e\u4e00\u4eba\u3067\u3059\u3002<br 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\/>\n\u7b2c\u4e8c\u9806\u4f4d\uff1a\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u7236\u6bcd<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\u5b6b\u306f\u57fa\u672c\u7684\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3057\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u76f8\u7d9a\u306e\u6a29\u5229\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u3068\u5b6b\u3068\u304c\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u3044\u308b<\/li>\n<li>\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<h2>2.\u5b6b\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b2\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u5b6b\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b2\u3064\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2-1.\u88ab\u76f8\u7d9a\u4eba\u3068\u5b6b\u304c\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u3044\u308b<\/h3>\n<p><strong>\u88ab\u76f8\u7d9a\u4eba\u3068\u5b6b\u304c\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u990a\u5b50\u7e01\u7d44\u3067\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u5b6b\u306b\u6cd5\u5f8b\u4e0a\u306e\u89aa\u5b50\u95a2\u4fc2\u3092\u767a\u751f\u3055\u305b\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u990a\u5b50\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u5b9f\u5b50\u3068\u540c\u3058\u6a29\u5229\u3092\u6301\u3061\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7b2c\u4e00\u9806\u4f4d\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5b9f\u5b50\u3068\u540c\u69d8\u306b\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u907a\u8a00\u306b\u3088\u308b\u6307\u5b9a\u304c\u7279\u306b\u306a\u3044\u72b6\u614b\u3067\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u3088\u308a\u907a\u7523\u3092\u76f8\u7d9a\u3057\u307e\u3059\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306f\u6c11\u6cd5\u4e0a\u3067\u5b9a\u3081\u3089\u308c\u305f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5272\u5408\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u7b2c\u4e00\u9806\u4f4d\u3067\u3042\u308b\u5b50\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 96%; margin-right: calc(3%); margin-left: calc(1%);\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 43.0989%; background-color: #54acd2;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/strong><\/td>\n<td style=\"width: 56.7709%; background-color: #54acd2;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.0989%;\">\u914d\u5076\u8005\uff0b\u5b50<\/td>\n<td style=\"width: 56.7709%;\">\u914d\u5076\u8005\u304c1\/2\u3001\u5b50\u304c1\/2(\u5b50\u5168\u54e1\u3067\u5747\u7b49\u306b\u5206\u5272)<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.0989%;\">\u5b50\u306e\u307f<\/td>\n<td style=\"width: 56.7709%;\">\u5168\u3066(\u5b50\u5168\u54e1\u3067\u5747\u7b49\u306b\u5206\u5272)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px;\">\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u30011\/2\u3092\u914d\u5076\u8005\u304c\u53d7\u3051\u53d6\u308a\u3001\u6b8b\u308a\u306e1\/2\u3092\u5b50\u5168\u54e1(\u990a\u5b50\u542b\u3080)\u304c\u5747\u7b49\u306b\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px;\">\u4f8b\u3048\u3070\u5b50\u304c2\u4eba\u3044\u308c\u30701\/4\u30013\u4eba\u3044\u308c\u30701\/6\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u3059\u3002<\/span><br \/>\n\u914d\u5076\u8005\u304c\u304a\u3089\u305a\u5b50\u306e\u307f\u3067\u3042\u308c\u3070\u3001\u5b50\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a(\u5b50\u5168\u54e1\u3067\u5747\u7b49\u306b\u907a\u7523\u3092\u5206\u5272)\u3057\u307e\u3059\u3002<\/p>\n<h3>2-2.\u5b6b\u306e\u89aa\u304c\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308b<\/h3>\n<p><strong>\u5b6b\u306e\u89aa(\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50)\u304c\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3082\u5b6b\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba(\u4ee3\u8972\u76f8\u7d9a\u4eba)\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\u672c\u6765\u76f8\u7d9a\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u304c\u6545\u4eba\u3068\u306a\u3063\u3066\u3044\u305f\u3068\u304d\u3001\u5b50\u306b\u4ee3\u308f\u3063\u3066\u5b6b\u304c\u76f8\u7d9a\u306e\u6a29\u5229\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3067\u3059\u3002<br \/>\n\u4ee3\u8972\u76f8\u7d9a\u6642\u3082\u990a\u5b50\u7e01\u7d44\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9\u3068\u540c\u3058\u304f\u3001\u7b2c\u4e00\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u95a2\u3057\u3066\u3082\u524d\u8ff0\u3057\u305f\u990a\u5b50\u7e01\u7d44\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9\u3068\u540c\u69d8\u3067\u3059\u3002<br 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16px;\">\u3053\u3061\u3089\u306e\u30b1\u30fc\u30b9\u3067\u306f\u9577\u7537\u304c\u3082\u3089\u3046\u306f\u305a\u3060\u3063\u305f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u8ca1\u75231\/4\u3092\u30012\u4eba\u3044\u308b\u5b6b\u304c\u305d\u308c\u305e\u308c\u4ee3\u8972\u76f8\u7d9a\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px;\">\u3088\u3063\u30661\/4\u3092\u3055\u3089\u306b\u5206\u5272\u3057\u305f1\/8\u304c\u5b6b\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px;\">\u9577\u5973\u3068\u5b6b\u3067\u5747\u7b49\u306b\u5206\u3051\u305f1\/6\u305a\u3064\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u25a0<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_2-At_887\">\u6c11\u6cd5 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\">No.4157\u2003\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><\/p>\n<h2>5.\u307e\u3068\u3081<\/h2>\n<p>\u57fa\u672c\u7684\u306b\u306f\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306a\u3044\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4f55\u3082\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u8ca1\u7523\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u8a18\u4e8b\u3067\u7d39\u4ecb\u3057\u305f\u990a\u5b50\u7e01\u7d44\u3084\u907a\u8d08\u306e\u307b\u304b\u3001\u751f\u524d\u8d08\u4e0e\u306a\u3069\u304c\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u5b6b\u3078\u884c\u308f\u308c\u3066\u3044\u308c\u3070\u5b6b\u306b\u8ca1\u7523\u304c\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002<br 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