{"id":2596,"date":"2024-02-12T08:00:16","date_gmt":"2024-02-11T23:00:16","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2596"},"modified":"2025-08-21T13:31:32","modified_gmt":"2025-08-21T04:31:32","slug":"multiple-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/multiple-inheritance","title":{"rendered":"\u6570\u6b21\u76f8\u7d9a\u3068\u306f\uff5c\u7279\u6709\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u56f3\u89e3\u3067\u89e3\u8aac"},"content":{"rendered":"<p>\u6570\u6b21\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3051\u3069\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u3069\u306e\u3088\u3046\u306b\u9032\u3081\u3066\u3044\u3063\u305f\u3089\u3044\u3044\u306e\u3060\u308d\u3046\uff1f<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306a\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u6570\u6b21\u76f8\u7d9a\u3068\u306f\u3001<\/span><\/strong><strong><span style=\"color: #e25041;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u3042\u3068\u3001\u907a\u7523\u5206\u5272\u3092\u884c\u308f\u306a\u3044\u3046\u3061\u306b\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u3001\u6b21\u306e\u76f8\u7d9a\u304c\u958b\u59cb\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u72b6\u614b\u306e\u3053\u3068<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u6570\u6b21\u76f8\u7d9a\u306b\u306f\u901a\u5e38\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3068\u306f\u7570\u306a\u308b\u300c\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u300d\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u5bb6\u7cfb\u56f3\u7b49\u306e\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u3001\u6570\u6b21\u76f8\u7d9a\u3068\u306f\u4f55\u304b\u3001\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u25a0\u4e00\u822c\u7684\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u6d41\u308c\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/procedure-schedule\">\u5927\u5207\u306a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3089\u884c\u304624\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/a><\/p>\n<h2 id=\"m87x6jjfy976v0l8e3wkoq\">1.\u6570\u6b21\u76f8\u7d9a\u3068\u306f<\/h2>\n<p>\u6570\u6b21\u76f8\u7d9a\u3068\u306f\u3001<strong><span style=\"color: #e25041;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u3042\u3068\u3001\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u308b\u524d\u306b\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u3001\u6b21\u306e\u76f8\u7d9a\u304c\u958b\u59cb\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u72b6\u614b\u306e\u3053\u3068<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u76f8\u7d9a\u4eba\uff08\u907a\u3055\u308c\u305f\u5bb6\u65cf\u7b49\uff09\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u3092\u628a\u63e1\u3057\u3001\u3069\u306e\u3088\u3046\u306b\u5206\u3051\u308b\u304b\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u6700\u4e2d\u306b\u3001\u4eca\u5ea6\u306f\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u72b6\u614b\u3092\u6570\u6b21\u76f8\u7d9a\u3068\u547c\u3073\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/3ailr1ggabj-1705301613.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"p2ipnsvnr18q83yodemdh\">1-1.\u6570\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u300c\u4e00\u6b21\u76f8\u7d9a\u300d\u300c\u4e8c\u6b21\u76f8\u7d9a\u300d\u3068\u306f<\/h3>\n<p>\u6570\u6b21\u76f8\u7d9a\u306b\u304a\u3044\u3066\u6700\u521d\u306b\u8d77\u3053\u3063\u305f\u76f8\u7d9a\u3092\u300c\u4e00\u6b21\u76f8\u7d9a\u300d\u3001\u6b21\u306b\u8d77\u3053\u3063\u305f\u76f8\u7d9a\u3092\u300c\u4e8c\u6b21\u76f8\u7d9a\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h3 id=\"pm5ga7eezfrob0oojppem\">1-2.\u6570\u6b21\u76f8\u7d9a\u3068\u6df7\u540c\u3057\u304c\u3061\u306a\u76f8\u7d9a\u306e\u5f62\u5f0f\uff13\u9078<\/h3>\n<p>\u6570\u6b21\u76f8\u7d9a\u3068\u6df7\u540c\u3057\u304c\u3061\u306a\u76f8\u7d9a\u306e\u5f62\u5f0f\u3092\uff13\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u4ee3\u8972\u76f8\u7d9a\u30fb\u518d\u8ee2\u76f8\u7d9a\u30fb\u76f8\u6b21\u76f8\u7d9a\u3067\u3059\u3002<\/p>\n<p><strong>\u3069\u306e\u76f8\u7d9a\u306e\u5f62\u5f0f\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u304b\u3092\u898b\u5206\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c<span style=\"color: #e25041;\">\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u671f<\/span>\u300d\u3067\u3059\u3002<\/strong><br \/>\n\u3054\u81ea\u8eab\u306e\u76f8\u7d9a\u306e\u5f62\u5f0f\u304c\u3001\u6570\u6b21\u76f8\u7d9a\u3067\u9593\u9055\u3044\u306a\u3044\u304b\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #d1d5d8; width: 24.359%;\"><strong>\u4ee3\u8972\u76f8\u7d9a<\/strong><br \/>\n(\u30c0\u30a4\u30b7\u30e5\u30a6\u30bd\u30a6\u30be\u30af)<\/td>\n<td style=\"width: 75.5128%;\">\u4e00\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u524d\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_2-At_887\">\u6c11\u6cd5887\u6761<\/a>\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d1d5d8; width: 24.359%;\"><strong>\u518d\u8ee2\u76f8\u7d9a<\/strong><br \/>\n(\u30b5\u30a4\u30c6\u30f3\u30bd\u30a6\u30be\u30af)<\/td>\n<td style=\"width: 75.5128%;\">\u4e00\u6b21\u76f8\u7d9a\u306e\u719f\u616e\u671f\u9593(3\u30f6\u6708)\u304c\u7d4c\u904e\u3059\u308b\u524d\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_4-Se_1\">\u6c11\u6cd5915\u6761\u3001916\u6761<\/a>\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d1d5d8; width: 24.359%;\"><strong>\u76f8\u6b21\u76f8\u7d9a<\/strong><br \/>\n(\u30bd\u30a6\u30b8\u30bd\u30a6\u30be\u30af)<\/td>\n<td style=\"width: 75.5128%;\">\u4e00\u6b21\u76f8\u7d9a\u304b\u308910\u5e74\u4ee5\u5185\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d1d5d8; width: 24.359%;\"><strong>\u6570\u6b21\u76f8\u7d9a<\/strong><br \/>\n(\u30b9\u30a6\u30b8\u30bd\u30a6\u30be\u30af)<\/td>\n<td style=\"width: 75.5128%;\">\u4e00\u6b21\u76f8\u7d9a\u306e\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u308b\u524d\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"xrg6cxh4u1jhxj5g8vm65q\">2.\u901a\u5e38\u306e\u76f8\u7d9a\u3068\u306f\u7570\u306a\u308b\u3001\u6570\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u624b\u7d9a\u304d<\/h2>\n<p>\u901a\u5e38\u306e\u76f8\u7d9a\u3068\u306f\u7570\u306a\u308b\u3001\u6570\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u6570\u6b21\u76f8\u7d9a\u306b\u306f\u3001\u901a\u5e38\u306e\u76f8\u7d9a\u3068\u306f\u7570\u306a\u308b\u3001\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4ee5\u4e0b\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u9032\u3081\u65b9\u3092\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<br \/>\n\u30d4\u30f3\u30af\u306e\u30e9\u30a4\u30f3\u30de\u30fc\u30ab\u30fc\u3092\u3057\u3066\u3044\u308b\u90e8\u5206\u304c\u3001\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u3042\u308b\u7b87\u6240\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u3001\u6570\u6b21\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u3061\u3089\u306e\u9032\u3081\u65b9\u8868\u3092\u3082\u3068\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u3042\u308b\u7b87\u6240\u306b\u3064\u3044\u3066\u306f\u3001\u56f3\u89e3\u3092\u7528\u3044\u3066\u4e01\u5be7\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u3064\u305a\u3064\u3054\u78ba\u8a8d\u3044\u305f\u3060\u304d\u306a\u304c\u3089\u3001\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%; height: 395px;\" width=\"100%\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"width: 7.1192%; background-color: #d1d5d8; height: 23px;\">N0.<\/td>\n<td style=\"width: 30.9675%; background-color: #d1d5d8; height: 23px;\">\u624b\u7d9a\u304d\u540d<\/td>\n<td style=\"width: 61.7248%; background-color: #d1d5d8; height: 23px;\">\u901a\u5e38\u306e\u76f8\u7d9a\u306e\u5834\u5408\u306e\u671f\u9650<\/td>\n<\/tr>\n<tr style=\"height: 46px;\">\n<td style=\"width: 7.1192%; height: 46px;\">1<\/td>\n<td style=\"width: 30.9675%; height: 46px;\">\u907a\u8a00\u66f8\u306e\u6709\u7121\u306e\u78ba\u8a8d<br \/>\n\u691c\u8a8d\u306e\u7533\u3057\u7acb\u3066<\/td>\n<td style=\"width: 61.7248%; height: 46px;\">\u306a\u308b\u3079\u304f\u65e9\u304f<br \/>\n\u203b3\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 46px;\">\n<td style=\"width: 7.1192%; height: 46px;\">2<\/td>\n<td style=\"width: 30.9675%; height: 46px;\">\u8ca1\u7523\u8abf\u67fb<\/td>\n<td style=\"width: 61.7248%; height: 46px;\">\u306a\u308b\u3079\u304f\u65e9\u304f<br \/>\n\u203b\u53b3\u5bc6\u306a\u671f\u9650\u306f\u306a\u3044\u304c\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 46px;\">\n<td style=\"width: 7.1192%; height: 46px;\">3<\/td>\n<td style=\"width: 30.9675%; height: 46px;\"><span class=\"f-marker-p\"><strong>\u76f8\u7d9a\u4eba\u8abf\u67fb<\/strong><\/span><\/td>\n<td style=\"width: 61.7248%; height: 46px;\">\u306a\u308b\u3079\u304f\u65e9\u304f<br \/>\n\u203b\u53b3\u5bc6\u306a\u671f\u9650\u306f\u306a\u3044\u304c\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 32px;\">\n<td style=\"width: 7.1192%; height: 32px;\">4<\/td>\n<td style=\"width: 30.9675%; height: 32px;\"><strong><span class=\"f-marker-p\">\u76f8\u7d9a\u653e\u68c4<\/span><\/strong><\/td>\n<td style=\"width: 61.7248%; height: 32px;\">\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u30893\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 7.1192%; height: 23px;\">5<\/td>\n<td style=\"width: 30.9675%; height: 23px;\">\u6e96\u78ba\u5b9a\u7533\u544a<\/td>\n<td style=\"width: 61.7248%; height: 23px;\">\u76f8\u7d9a\u958b\u59cb\u65e5\u304b\u30894\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 46px;\">\n<td style=\"width: 7.1192%; height: 46px;\">6<\/td>\n<td style=\"width: 30.9675%; height: 46px;\"><strong><span class=\"f-marker-p\">\u907a\u7523\u5206\u5272\u5354\u8b70<\/span><\/strong><\/td>\n<td style=\"width: 61.7248%; height: 46px;\">\u306a\u308b\u3079\u304f\u65e9\u304f<br \/>\n\u203b\u53b3\u5bc6\u306a\u671f\u9650\u306f\u306a\u3044\u304c\u3001\u8cc7\u7523\u306e\u51cd\u7d50\u3092\u89e3\u9664\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 46px;\">\n<td style=\"width: 7.1192%; height: 46px;\">7<\/td>\n<td style=\"width: 30.9675%; height: 46px;\"><strong><span class=\"f-marker-p\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/span><\/strong><\/td>\n<td style=\"width: 61.7248%; height: 46px;\">\u306a\u308b\u3079\u304f\u65e9\u304f<br \/>\n\u203b\u53b3\u5bc6\u306a\u671f\u9650\u306f\u306a\u3044\u304c\u3001\u8cc7\u7523\u306e\u51cd\u7d50\u3092\u89e3\u9664\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981<\/td>\n<\/tr>\n<tr style=\"height: 32px;\">\n<td style=\"width: 7.1192%; height: 32px;\">8<\/td>\n<td style=\"width: 30.9675%; height: 32px;\"><strong><span class=\"f-marker-p\">\u76f8\u7d9a\u7a0e\u7533\u544a<\/span><\/strong><\/td>\n<td style=\"width: 61.7248%; height: 32px;\">\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 7.1192%; height: 23px;\">9<\/td>\n<td style=\"width: 30.9675%; height: 23px;\">\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42<\/td>\n<td style=\"width: 61.7248%; height: 23px;\">\u76f8\u7d9a\u306e\u958b\u59cb\u3068\u907a\u7559\u5206\u4fb5\u5bb3\u306e\u4e8b\u5b9f\u3092\u77e5\u3063\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 32px;\">\n<td style=\"width: 7.1192%; height: 32px;\">10<\/td>\n<td style=\"width: 30.9675%; height: 32px;\"><strong><span class=\"f-marker-p\">\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4<\/span><\/strong><\/td>\n<td style=\"width: 61.7248%; height: 32px;\">\u539f\u5247\u3068\u3057\u3066\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"79uqwmx8ntgkwey94001a\">2-1.\u3010\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u2460\u3011\u76f8\u7d9a\u4eba\u8abf\u67fb<\/h3>\n<p>\u8ab0\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u76f8\u7d9a\u4eba\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u6570\u6b21\u76f8\u7d9a\u306e\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u4e00<\/span><\/strong><strong><span style=\"color: #e25041;\">\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u5206\u300d\u306f\u3001\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4ee5\u4e0b\u306e\u56f3\u3092\u4f8b\u306b\u89e3\u8aac\u3059\u308b\u3068\u3001A\u306e\u76f8\u7d9a\u4eba\u306f\u672c\u6765B\u3067\u3059\u304c\u3001B\u306f\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u305f\u3081\u3001A\u306b\u7d9a\u3044\u3066\u4ed6\u754c\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081A\u306e\u76f8\u7d9a\u4eba\u306f\u3001B\u306e\u4ee3\u308f\u308a\u306bB\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308bC\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/m0nbcvmogsg-1705294568.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u76f8\u7d9a\u4eba\u8abf\u67fb\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/heir-investigation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u8abf\u67fb\u3068\u306f\uff1f\u6b63\u3057\u304f\u6238\u7c4d\u3092\u63c3\u3048\u308b\u65b9\u6cd5\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d\u57fa\u6e96\u3082<\/a><\/p>\n<h3 id=\"rhaakkkla5j8blmg1bj2a9\">2-2.\u3010\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u2461\u3011\u76f8\u7d9a\u653e\u68c4<\/h3>\n<p>\u6570\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u76f8\u7d9a\u653e\u68c4\u306f\u3001\u4ee5\u4e0b\uff13\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u30d1\u30bf\u30fc\u30f3\uff13\u306e\u3088\u3046\u306a\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<table style=\"width: 100%; margin-right: calc(0%);\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 9.6866%; background-color: #d1d5d8;\"><\/td>\n<td style=\"width: 29.3661%; background-color: #d1d5d8;\">\u4e00\u6b21\u76f8\u7d9a<\/td>\n<td style=\"width: 27.9487%; background-color: #d1d5d8;\">\u4e8c\u6b21\u76f8\u7d9a<\/td>\n<td style=\"width: 32.9487%; background-color: #d1d5d8;\">\u76f8\u7d9a\u653e\u68c4\u306e\u5b9f\u65bd\u306e\u53ef\u5426<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.6866%;\">1<\/td>\n<td style=\"width: 29.3661%;\">\u653e\u68c4\u3059\u308b<\/td>\n<td style=\"width: 27.9487%;\">\u653e\u68c4\u3059\u308b<\/td>\n<td style=\"width: 32.9487%;\">\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.6866%;\">2<\/td>\n<td style=\"width: 29.3661%;\">\u653e\u68c4\u3059\u308b<\/td>\n<td style=\"width: 27.9487%;\">\u627f\u8a8d(\u76f8\u7d9a)\u3059\u308b<\/td>\n<td style=\"width: 32.9487%;\">\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.6866%;\"><span style=\"font-size: 18px;\"><strong>3<\/strong><\/span><\/td>\n<td style=\"width: 29.3661%;\"><strong><span style=\"font-size: 18px;\">\u627f\u8a8d(\u76f8\u7d9a)\u3059\u308b<\/span><\/strong><\/td>\n<td style=\"width: 27.9487%;\"><strong><span style=\"font-size: 18px;\">\u653e\u68c4\u3059\u308b<\/span><\/strong><\/td>\n<td style=\"width: 32.9487%;\"><strong><span style=\"color: #e25041; font-size: 20px;\">\u4e0d\u53ef<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u76f8\u7d9a\u653e\u68c4\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuhoki-tetsuzuki\/\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u3068\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059<\/a><\/p>\n<h3 id=\"m2rzml9jqzqb97jp7az3i6\">2-3.\u3010\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u2462\u3011\u907a\u7523\u5206\u5272\u5354\u8b70<\/h3>\n<p><strong>\u6570\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u3001\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u3067\u5225\u3005\u306b\u884c\u3063\u3066\u3082\u3001\u540c\u6642\u306b\u307e\u3068\u3081\u3066\u884c\u3063\u3066\u3082\u3001\u3069\u3061\u3089\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u4e00\u6b21\u76f8\u7d9a\u3067\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u4e8c\u6b21\u76f8\u7d9a\u3067\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u5b8c\u5168\u306b\u91cd\u8907\u3057\u3066\u3044\u308c\u3070\u3001\uff11\u56de\u306b\u307e\u3068\u3081\u3066\u884c\u3046\u65b9\u304c\u7c21\u4fbf\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4e00\u6b21\u76f8\u7d9a\u3067\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u4e8c\u6b21\u76f8\u7d9a\u3067\u5b50\u4f9b\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u76f8\u7d9a\u4eba\u304c\u91cd\u8907\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u5206\u3051\u3066\u884c\u3063\u305f\u65b9\u304c\u3088\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-division-agreement#4\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u6d41\u308c<\/a><\/p>\n<h3 id=\"dp79nv1paroshlpy7opuw\">2-4.\u3010\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u2463\u3011\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/h3>\n<p>\u6570\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306f<strong><span style=\"color: #e25041;\">\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u5225\u3005\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5225\u3005\u306b\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u4e00\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306f\u3001\u4ee5\u4e0b\uff12\u70b9\u304c\u4e00\u822c\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 50%; background-color: #d1d5d8;\">\u4e00\u6b21\u76f8\u7d9a\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/td>\n<td style=\"width: 50.0000%;\">\u4ee5\u4e0b\uff12\u70b9\u306e\u8868\u8a18\u304c\u6570\u6b21\u76f8\u7d9a\u7279\u6709<br \/>\n<strong>\u30fb<\/strong><a href=\"#7xppcnn162dxaph0azj4wi\" target=\"_self\" rel=\"noopener\"><strong>\u76f8\u7d9a\u4eba\u60c5\u5831\u306e\u8a18\u8f09\u6b04<\/strong><\/a><strong><br \/>\n\u30fb<\/strong><a href=\"#yqkkf8rv9ywpobmr7l6r\" target=\"_self\" rel=\"noopener\"><strong>\u76f8\u7d9a\u4eba\u306e\u7f72\u540d\u6b04<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; background-color: #d1d5d8;\">\u4e8c\u6b21\u76f8\u7d9a\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/td>\n<td style=\"width: 50.0000%;\">\u4e00\u822c\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u540c\u3058<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u4e00\u822c\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u66f8\u304d\u65b9\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-division-agreement\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u306f\uff1f\u96db\u5f62\u4ed8\u304d\u4f5c\u6210\u65b9\u6cd5\u3082\u5fb9\u5e95\u89e3\u8aac\uff01<\/a><\/p>\n<h4 id=\"7xppcnn162dxaph0azj4wi\">\u203b\u76f8\u7d9a\u4eba\u60c5\u5831\u306e\u8a18\u8f09\u6b04<\/h4>\n<p>\u6570\u6b21\u76f8\u7d9a\u306e\u4e00\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6b21\u306b\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6c0f\u540d\u7b49\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u969b\u3001<strong>\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u80a9\u66f8\u3092\u300c\u76f8\u7d9a\u4eba\u517c\u88ab\u76f8\u7d9a\u4eba\u300d\u3068\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/oqed6u2un9-1707367001.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/p>\n<h4 id=\"yqkkf8rv9ywpobmr7l6r\">\u203b\u76f8\u7d9a\u4eba\u306e\u7f72\u540d\u6b04<\/h4>\n<p><strong>\u76f8\u7d9a\u4eba\u306e\u7f72\u540d\u6b04\u306b\u304a\u3044\u3066\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u80a9\u66f8\u306f\u300c\u76f8\u7d9a\u4eba\u25a1\u25a1\u25a1\u25a1\u306e\u76f8\u7d9a\u4eba\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u6700\u5f8c\u306b\u76f8\u7d9a\u4eba\u306e\u7f72\u540d\u6b04\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u901a\u5e38\u306f\u300c\u76f8\u7d9a\u4eba\u300d\u3068\u80a9\u66f8\u3092\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u6570\u6b21\u76f8\u7d9a\u306e\u5834\u5408\u306f\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u5730\u4f4d\u304c\u91cd\u8907\u3059\u308b\u305f\u3081\u3001\u300c\u76f8\u7d9a\u4eba\u517c\u25a1\u25a1\u25a1\u25a1\u306e\u76f8\u7d9a\u4eba\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/2pdq9mojg29-1724985153.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable alignleft\" width=\"741\" height=\"234\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"t66suqynn5579sxz4e5ua\">2-5.\u3010\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u2464\u3011\u76f8\u7d9a\u7a0e\u7533\u544a<\/h3>\n<p>\u6570\u6b21\u76f8\u7d9a\u306e\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u4ee5\u4e0b\uff15\u70b9\u306b\u6ce8\u610f\u3057\u3066\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><a href=\"#h76fl23hvt9a93tr0shrt\" target=\"_self\" rel=\"noopener\">\u2460\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b<\/a><br \/>\n<a href=\"#p43u23lglvpvbqvvz6tty\" target=\"_self\" rel=\"noopener\">\u2461\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u9650\u308a\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u671f\u9650\u3092\u5ef6\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/a><br \/>\n<a href=\"#gw6572fvjqvtk1yultqu3f\" target=\"_self\" rel=\"noopener\">\u2462\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u767a\u751f\u6642\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u8a08\u7b97\u3059\u308b<\/a><br \/>\n<a href=\"#e75x58b51rfm1z07detas\" target=\"_self\" rel=\"noopener\">\u2463\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<\/a><br \/>\n<a href=\"#breunc0ejm51ch2b7lz1p\" target=\"_self\" rel=\"noopener\">\u2464\u907a\u7523\u5206\u5272\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/a><\/p>\n<\/div>\n<h4 id=\"h76fl23hvt9a93tr0shrt\">\u2460\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b<\/h4>\n<p><strong>\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4ee5\u4e0b\u306e\u4f8b\u306e\u5834\u5408\u3001B\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001C\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/wlgbk935pbl-1705302429.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4>\u2461\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u9650\u308a\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u671f\u9650\u3092\u5ef6\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/h4>\n<p><strong>\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u9650\u308a\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u671f\u9650\u3092\u5ef6\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7533\u544a\u671f\u9650\u306f\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u30f6\u6708\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4e00\u6b21\u76f8\u7d9a\u5206\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u9650\u308a\u3001\u671f\u9650\u3092\u4e8c\u6b21\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u5ef6\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/gauq74gtpzt-1731989093.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u671f\u9650\u306f\u4ee4\u548c5\u5e7411\u67081\u65e5\u3067\u3059\u3002<br \/>\n\u4e00\u6b21\u76f8\u7d9a(\u7236)\u3068\u4e8c\u6b21\u76f8\u7d9a(\u9577\u7537)\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b50\u4f9bA\u30fb\u5b50\u4f9bB\u306f\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u671f\u9650\u3092\u4e8c\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u671f\u9650\u3067\u3042\u308b\u4ee4\u548c6\u5e743\u67081\u65e5\u307e\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u9577\u5973\u306f\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u671f\u9650\u306f\u4ee4\u548c5\u5e7411\u67081\u65e5\u306e\u307e\u307e\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/crf3syuj5c6-1731989373.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"gw6572fvjqvtk1yultqu3f\">\u2462\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u767a\u751f\u6642\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u8a08\u7b97\u3059\u308b<\/h4>\n<p><strong>\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6570\u6b21\u76f8\u7d9a\u304c\u8d77\u3053\u308b\u3068\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306f\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u8a08\u7b97\u3059\u308b\u306e\u3067\u5897\u3048\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 id=\"e75x58b51rfm1z07detas\">\u2463\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<\/h4>\n<p><strong>\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306b\u3001\u76f8\u7d9a\u7b49\u3067\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u540c\u3058\u8ca1\u7523\u306b\u76f8\u7d9a\u7a0e\u304c\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3067\u8ca0\u62c5\u304c\u904e\u91cd\u306b\u306a\u308b\u306e\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e<\/span>\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u25a0\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4168.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<\/a><\/p>\n<h4 id=\"breunc0ejm51ch2b7lz1p\">\u2464\u907a\u7523\u5206\u5272\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h4>\n<p><strong>\u6570\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49<span>\u306e<\/span><span>\u6d3b\u7528\u306e\u4ed5\u65b9\u6b21\u7b2c\u3067<\/span>\u3001\u4e00\u6b21\u76f8\u7d9a\u30fb\u4e8c\u6b21\u76f8\u7d9a\u5168\u4f53\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5404\u7a2e\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u3092\u5224\u65ad\u3057\u3064\u3064\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e00\u6b21\u76f8\u7d9a\u53ca\u3073\u4e8c\u6b21\u76f8\u7d9a\u306e<span>\u3088\u308a\u3088\u3044<\/span>\u907a\u7523\u5206\u5272\u6848\u3092\u8003\u3048\u308b\u306e\u306b\u306f\u3001\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><br \/>\n\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b3\u30e9\u30e0\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/zeigakukeigen\/\" target=\"_blank\" rel=\"noopener\">\u914d\u5076\u8005\u306e\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u5236\u5ea6 \uff5e\u7a0e\u984d\u8efd\u6e1b<\/a><br \/>\n\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4158.htm\" target=\"_blank\" rel=\"noopener\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b<\/a><\/p>\n<p class=\"attention-p\">\u25a0\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b3\u30e9\u30e0\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shokibo-takuchi\/\" target=\"_blank\" rel=\"noopener\">\u5bb6\u3092\u76f8\u7d9a\u3057\u305f\u3089\u76f8\u7d9a\u7a0e\u984d\u304c\u5b89\u304f\u306a\u308b\uff1f\uff5e\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u57fa\u790e\u7de8<\/a><br \/>\n\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a><\/p>\n<p class=\"\">\u25a0\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant#45\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3092\u9078\u3076\u30dd\u30a4\u30f3\u30c8<\/a><\/p>\n<\/div>\n<h3 id=\"zokx7wl59i48dqagky6lr\">2-6\u3010\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u2465\u3011\u76f8\u7d9a\u767b\u8a18<\/h3>\n<p>\u6570\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u76f8\u7d9a\u767b\u8a18\u306b\u304a\u3044\u3066\u306f\u3001<strong><span style=\"color: #2969b0;\">\u4e2d<\/span><\/strong><span style=\"color: #2969b0;\"><strong>\u9593\u76f8\u7d9a\u4eba\u304c1\u4eba\u3057\u304b\u3044\u306a\u304b\u3063\u305f\u5834\u5408<\/strong><\/span><strong><span style=\"color: #2969b0;\"><strong>\u3001<\/strong>\uff11\u56de\u306e\u7533\u8acb\u3067\u307e\u3068\u3081\u3066\u767b\u8a18\u3092\u884c\u3046\u4e2d\u9593\u7701\u7565\u767b\u8a18\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u767b\u8a18\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u767b\u8a18\u3092\u3057\u3001\u6b21\u306b\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u9593\u306e\u76f8\u7d9a\u4eba\u304c\u5358\u72ec\u76f8\u7d9a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\uff11\u56de\u306e\u7533\u8acb\u3067\u307e\u3068\u3081\u3066\u767b\u8a18\u3092\u884c\u3046\u4e2d\u9593\u7701\u7565\u767b\u8a18\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u767b\u8a18\u8cbb\u7528\u306e\u7bc0\u7d04\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"vvc6p4oyu4g7fojbb6dp\">3.\u6570\u6b21\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u5c02\u9580\u5bb6<\/h2>\n<p>\u6570\u6b21\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u5c02\u9580\u5bb6\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u6570\u6b21\u76f8\u7d9a\u306f\u8907\u96d1\u3067\u5c02\u9580\u7684\u306a\u306e\u3067\u3001\u7121\u7406\u3092\u305b\u305a\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6570\u6b21\u76f8\u7d9a\u3068\u4e00\u53e3\u306b\u8a00\u3063\u3066\u3082\u3001\u300c\u6570\u6b21\u76f8\u7d9a\u306e\u4f55\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3057\u305f\u3044\u306e\u304b\u300d\u306b\u3088\u3063\u3066\u3001\u76f8\u8ac7\u3059\u308b\u5c02\u9580\u5bb6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u8868\u3092\u53c2\u8003\u306b\u3001\u3054\u81ea\u8eab\u306e\u304a\u60a9\u307f\u306b\u3042\u3063\u305f\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%; height: 450px;\" width=\"100%\">\n<tbody>\n<tr style=\"height: 22px;\">\n<td style=\"width: 33.9257%; background-color: #d1d5d8; height: 22px;\">\u304a\u60a9\u307f<\/td>\n<td style=\"width: 66.0743%; background-color: #d1d5d8; height: 22px;\">\u76f8\u8ac7\u3059\u3079\u304d\u5c02\u9580\u5bb6<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td rowspan=\"4\" style=\"width: 33.9257%; background-color: #ffffff; height: 180px;\">\u76f8\u7d9a\u4eba\u8abf\u67fb<\/td>\n<td style=\"width: 66.0743%; height: 45px;\">\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u4e89\u3044\u304c\u3042\u308b\u30b1\u30fc\u30b9<br \/>\n<strong>\u3000\u2192\u5f01\u8b77\u58eb<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 66.0743%; height: 45px;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u305d\u3046\u306a\u30b1\u30fc\u30b9<br \/>\n<strong>\u3000\u2192\u7a0e\u7406\u58eb<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 66.0743%; height: 45px;\">\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u696d\u52d9\u3082\u4f9d\u983c\u3057\u305f\u3044\u30b1\u30fc\u30b9<br \/>\n<strong>\u3000\u2192\u53f8\u6cd5\u66f8\u58eb<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 66.0743%; height: 45px;\">\u76f8\u7d9a\u4eba\u8abf\u67fb\u3060\u3051\u3092\u4f9d\u983c\u3057\u305f\u3044\u30b1\u30fc\u30b9<br \/>\n<strong>\u3000\u2192\u884c\u653f\u66f8\u58eb<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 68px;\">\n<td style=\"width: 33.9257%; background-color: #ffffff; height: 68px;\">\u76f8\u7d9a\u653e\u68c4<\/td>\n<td style=\"width: 66.0743%; height: 68px;\"><span>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u56f0\u308a\u306e\u65b9\u5168\u822c<br \/>\n<b>\u3000\u2192\u5f01\u8b77\u58eb<\/b><br \/>\n<b>\u203b\u66f8\u985e\u4f5c\u6210\u306e\u307f\u3067\u3042\u308c\u3070\u3001\u53f8\u6cd5\u66f8\u58eb\u3082\u53ef<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td rowspan=\"2\" style=\"width: 33.9257%; background-color: #ffffff; height: 90px;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u30fb<br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/td>\n<td style=\"width: 66.0743%; height: 45px;\">\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u4e89\u3044\u304c\u3042\u308b\u30b1\u30fc\u30b9<br \/>\n<strong>\u3000\u2192\u5f01\u8b77\u58eb<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 66.0743%; height: 45px;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u305d\u3046\u306a\u30b1\u30fc\u30b9<br \/>\n<strong>\u2192\u7a0e\u7406\u58eb<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 33.9257%; background-color: #ffffff; height: 45px;\">\u76f8\u7d9a\u7a0e\u7533\u544a<\/td>\n<td style=\"width: 66.0743%; height: 45px;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u56f0\u308a\u306e\u65b9\u5168\u822c<br \/>\n<strong>\u3000\u2192\u7a0e\u7406\u58eb<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 33.9257%; background-color: #ffffff; height: 45px;\">\u76f8\u7d9a\u767b\u8a18<\/td>\n<td style=\"width: 66.0743%; height: 45px;\">\u76f8\u7d9a\u767b\u8a18\u306b\u304a\u56f0\u308a\u306e\u65b9\u5168\u822c<br \/>\n<strong>\u3000\u2192\u53f8\u6cd5\u66f8\u58eb<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"ln0z4ry0w3r4x7mmcyu3\">4.\u307e\u3068\u3081<\/h2>\n<p>\u6570\u6b21\u76f8\u7d9a\u3068\u306f\u4f55\u304b\u3001\u6570\u6b21\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u6570\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u76f8\u7d9a\u624b\u7d9a\u304d\u306f\u3001\u8003\u3048\u65b9\u30fb\u624b\u7d9a\u304d\u65b9\u6cd5\u5171\u306b\u3068\u3066\u3082\u8907\u96d1\u3067\u3059\u3002<br \/>\n\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u5834\u5408\u306f\u3001\u7121\u7406\u3092\u305b\u305a\u3001<a href=\"#vvc6p4oyu4g7fojbb6dp\" target=\"_self\" rel=\"noopener\">\uff13\u7ae0<\/a>\u3067\u7d39\u4ecb\u3057\u305f\u5404\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u8fbb\u30fb\u672c\u90f7\u3067\u306f\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5404\u65b9\u9762\u306e\u5c02\u9580\u5bb6\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u307e\u305a\u306f\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6570\u6b21\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3051\u3069\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u3069\u306e\u3088\u3046\u306b\u9032\u3081\u3066\u3044\u3063\u305f\u3089\u3044\u3044\u306e\u3060\u308d\u3046\uff1f \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306a\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u6570\u6b21\u76f8\u7d9a\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u3042\u3068\u3001\u907a\u7523\u5206\u5272\u3092\u884c\u308f\u306a\u3044\u3046\u3061\u306b\u76f8\u7d9a\u4eba [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2588,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[18],"class_list":["post-2596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-18"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2596","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=2596"}],"version-history":[{"count":12,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2596\/revisions"}],"predecessor-version":[{"id":7038,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2596\/revisions\/7038"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2588"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}