{"id":2606,"date":"2024-02-14T15:02:18","date_gmt":"2024-02-14T06:02:18","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2606"},"modified":"2025-07-11T12:48:10","modified_gmt":"2025-07-11T03:48:10","slug":"representativeheir","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/representativeheir","title":{"rendered":"\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u306f\uff1f\u5f79\u5272\u3084\u9078\u3073\u65b9\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u307f\u306a\u3055\u3093\u306f\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u4e2d\u3067\u300c\u9280\u884c\u306e\u7a93\u53e3\u300d\u3084\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7d0d\u7a0e\u901a\u77e5\u66f8\u300d\u3092\u901a\u3057\u3066\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u3044\u3046\u8a00\u8449\u306b\u51fa\u4f1a\u3063\u305f\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u4ee3\u8868\u76f8\u7d9a\u3068\u306f\u4f55\u3092\u3059\u308b\u4eba\u306a\u306e\u3060\u308d\u3046\uff1f<br \/>\n\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306f\u4f55\u304b\u7279\u5225\u306a\u5229\u76ca\u3084\u5f79\u5272\u304c\u3042\u308b\u306e\uff1f<\/p>\n<\/div>\n<p>\u3068\u7591\u554f\u306b\u601d\u3044\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u3044\u3046\u8a00\u8449\u3092\u691c\u7d22\u3059\u308b\u4e2d\u3067\u672c\u8a18\u4e8b\u306b\u51fa\u4f1a\u308f\u308c\u305f\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u306f\u300c\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u4e0a\u3067\u306e\u76f8\u7d9a\u4eba\u306e\u30ea\u30fc\u30c0\u30fc\u300d\u306e\u3053\u3068<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f55\u4e8b\u3067\u3082\u305d\u3046\u3067\u3059\u304c\u3001\u7269\u4e8b\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u8ab0\u304b\u304c\u30ea\u30fc\u30c0\u30fc\u3068\u3057\u3066\u30c1\u30fc\u30e0\u3092\u5f15\u3063\u5f35\u3063\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3088\u306d\u3002\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u3092\u5f15\u3063\u5f35\u3063\u3066\u3044\u304f\u30ea\u30fc\u30c0\u30fc\u306a\u306e\u3067\u3059\u3002<\/p>\n<p class=\"\">\u30ea\u30fc\u30c0\u30fc\u3067\u3042\u308b\u305f\u3081\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7279\u5225\u306a\u5f79\u5272\u3084\u6a29\u9650\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u8ab0\u3067\u3082\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3068\u8a00\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u8ab0\u3067\u3082\u3044\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<strong>\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u4f55\u3092\u3059\u308b\u4eba\u3067\u3042\u308b\u306e\u304b\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u4e2d\u304b\u3089\u3057\u304b\u308b\u3079\u304d\u4eba\u3092\u9078\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307f\u306a\u3055\u3093\u304c<strong>\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u6c7a\u3081\u308b\u4e0a\u3067\u306e\u30ac\u30a4\u30c9<\/strong>\u3068\u3001\u672c\u8a18\u4e8b\u304c\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#ids0w88g9nv8r7yk78yrj\" target=\"_self\" rel=\"noopener\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u306f<\/a><\/li>\n<li><a href=\"#gux6f0kevau2lejpmerfno\" target=\"_self\" rel=\"noopener\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u306e\u9078\u3073\u65b9<\/a><\/li>\n<li><a href=\"#yc6hd60oryansjosz52l4p\" target=\"_self\" rel=\"noopener\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u76f8\u7d9a\u624b\u7d9a\u304d<\/a><\/li>\n<li><a href=\"#cuspelhz2qjhus48spsay6\" target=\"_self\" rel=\"noopener\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ&amp;A<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"ids0w88g9nv8r7yk78yrj\">1.\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u76f8\u7d9a\u4eba\u306e\u30ea\u30fc\u30c0\u30fc\u3067\u3059<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u76f8\u7d9a\u4eba\u306e\u30ea\u30fc\u30c0\u30fc\u3067\u3059\u3002<\/span><\/strong><br \/>\n\u5f79\u6240\u3084\u91d1\u878d\u6a5f\u95a2\u3068\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u3084\u308a\u53d6\u308a\u3092\u3059\u308b\u969b\u3001\u76f8\u7d9a\u4eba\u306e\u7a93\u53e3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><strong><span style=\"color: #e25041;\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u6cd5\u5f8b\u4e0a\u3001\u9078\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><br \/>\n\u307e\u305f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u5f79\u5272\u3084\u6a29\u9650\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3057\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u8ab0\u3067\u3082\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u3057\u304b\u3057\u3001<strong>\u76f8\u7d9a\u4eba\u304c\uff12\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306f\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u9078\u51fa\u3057\u305f\u65b9\u304c\u3001\u5186\u6ed1\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"n5rtqrj0deih1ap3jno2j\">1-1.\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u304b\u3089\u3068\u8a00\u3063\u3066\u3001\u907a\u7523\u306e\u76f8\u7d9a\u5206\u306f\u5897\u3048\u306a\u3044<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u304b\u3089\u3068\u8a00\u3063\u3066\u76f8\u7d9a\u5206\u306f\u5897\u3048\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u3042\u304f\u307e\u3067\u3082\u300c\u76f8\u7d9a\u624b\u7d9a\u304d\u300d\u306b\u304a\u3051\u308b\u30ea\u30fc\u30c0\u30fc\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u907a\u7523\u306e\u76f8\u7d9a\u5206\u306b\u306f\u5168\u304f\u95a2\u4fc2\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u4ed6\u306e\u76f8\u7d9a\u4eba\u3088\u308a\u3082\u591a\u304f\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u62c5\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u907a\u7523\u306e\u76f8\u7d9a\u5206\u304c\u5897\u3048\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u6b8b\u5ff5\u306a\u304c\u3089\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305f\u3060\u3057\u3001<strong>\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u76f8\u8ac7\u3057\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u4f55\u3089\u304b\u306e\u5831\u916c\u3092\u63d0\u4f9b\u3057\u305f\u308a\u3001\u591a\u3081\u306b\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/span><\/p>\n<h2 id=\"gux6f0kevau2lejpmerfno\">2.\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u4ee3\u8868\u76f8\u7d9a\u4eba\u306e\u9078\u3073\u65b9<\/h2>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u4ee3\u8868\u76f8\u7d9a\u4eba\u306e\u9078\u3073\u65b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306f\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u8ab0\u3067\u3082\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<strong>\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u8ab0\u3067\u3082\u3044\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u4f55\u3092\u3059\u308b\u306e\u304b\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u4e2d\u304b\u3089\u3057\u304b\u308b\u3079\u304d\u4eba\u3092\u9078\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\" id=\"mwz21k921unv4he4lmet4n\">\u203b\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u4e00\u4eba\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u3044<\/h4>\n<p class=\"attention-p\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u5fc5\u305a\u3057\u3082\u4e00\u4eba\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u9577\u7537\u306f\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u9810\u91d1\u306e\u6255\u3044\u623b\u3057\u3092\u62c5\u5f53<\/li>\n<li>\u9577\u5973\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306e\u53d7\u53d6\u3092\u62c5\u5f53<\/li>\n<li>\u6b21\u7537\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u62c5\u5f53<\/li>\n<\/ul>\n<p class=\"attention-p\">\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3054\u3068\u306b\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u5206\u3051\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\"><strong><span style=\"color: #e25041;\">\u4ee5\u4e0b\u306e\u524d\u63d0\u6761\u4ef6\u3068\u76f8\u7d9a\u624b\u7d9a\u304d\u3054\u3068\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u3092\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u9078\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><br \/>\n\u9069\u6750\u9069\u6240\u306e\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u9078\u51fa\u3059\u308b\u3053\u3068\u304c\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u8fd1\u9053\u3067\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"ph8qbfqh7mmaigg5bnata\">2-1.\u524d\u63d0\u6761\u4ef6<\/h3>\n<p>\u524d\u63d0\u6761\u4ef6\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3069\u308c\u3082\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u5f53\u305f\u308a\u524d\u306e\u3088\u3046\u306a\u6761\u4ef6\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5f53\u305f\u308a\u524d\u3067\u3042\u308b\u304b\u3089\u3053\u305d\u3001\u8a8d\u8b58\u3057\u3066\u304a\u3044\u3066\u6b32\u3057\u3044\u306e\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8cac\u4efb\u611f\u306e\u3042\u308b\u4eba<\/li>\n<li>\u9ad8\u9f62\u3067\u306f\u306a\u3044\u4eba<\/li>\n<li>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3044\u306a\u3044\u4eba<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"gi0kyq0ml7jbyhkty54qi\">2-2.\u76f8\u7d9a\u624b\u7d9a\u304d\u3054\u3068\u306e\u6761\u4ef6<\/h3>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u3054\u3068\u306e\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u76f8\u7d9a\u624b\u7d9a\u304d\u3054\u3068\u306b\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u5206\u3051\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4ee5\u4e0b\u306e\u524d\u63d0\u6761\u4ef6\u3068\u76f8\u7d9a\u624b\u7d9a\u304d\u3054\u3068\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u3092\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u9078\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u9069\u6750\u9069\u6240\u306e\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u9078\u51fa\u3059\u308b\u3053\u3068\u304c\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u8fd1\u9053\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 32.1225%; background-color: #d1d5d8;\">\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u9810\u91d1\u306e\u6255\u3044\u623b\u3057<\/td>\n<td style=\"width: 67.8775%;\">\u5e73\u65e5\u306e\u65e5\u4e2d\u306b\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u306b\u8d74\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.1225%; background-color: #d1d5d8;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306e\u53d7\u53d6<\/td>\n<td style=\"width: 67.8775%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u4e00\u6642\u7684\u306b\u7acb\u3066\u66ff\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.1225%; background-color: #d1d5d8;\">\u76f8\u7d9a\u7a0e\u7533\u544a<\/td>\n<td style=\"width: 67.8775%;\">\u7a0e\u7406\u58eb\u30fb\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u5bc6\u306b\u9023\u7d61\u304c\u53d6\u308c\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.1225%; background-color: #d1d5d8;\">\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4<\/td>\n<td style=\"width: 67.8775%;\">\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8fd1\u304f\u306b\u4f4f\u3093\u3067\u3044\u308b\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"yc6hd60oryansjosz52l4p\">3.\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u76f8\u7d9a\u624b\u7d9a\u304d<\/h2>\n<p>\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u5b9f\u969b\u306b\u884c\u3046\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"sr3jcgkjnmo5556hc1gqpk\">3-1.\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u9810\u91d1\u306e\u6255\u3044\u623b\u3057<\/h3>\n<p>\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u9810\u91d1\u306e\u6255\u3044\u623b\u3057\u306f\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u6545\u4eba\u306e\u9810\u91d1\u306e\u6255\u3044\u623b\u3057\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u884c\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u306b\u8d74\u3044\u3066\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u306f\u7169\u96d1\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u3067\u3042\u308b\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5fc5\u8981\u66f8\u985e\u3092\u53d6\u308a\u307e\u3068\u3081\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u6545\u4eba\u306e\u9810\u8caf\u91d1\u3092\u4e00\u65e6\u9810\u304b\u3063\u3066\u3001\u5404\u76f8\u7d9a\u4eba\u306b\u5206\u914d\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u3044\u3046\u5f62\u5f0f\u3092\u3068\u308b\u3053\u3068\u3067\u52b9\u7387\u5316\u3092\u306f\u304b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u9280\u884c\u3067\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u7533\u3057\u51fa\u308b\u3068\u300c\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u9078\u51fa\u3059\u308b\u3088\u3046\u306b\u300d\u3068\u7a93\u53e3\u306e\u62c5\u5f53\u8005\u304b\u3089\u6307\u793a\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/strong><\/p>\n<h3 id=\"hk5hy914wvrxegcj10hn\">3-2.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306e\u53d7\u53d6<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306e\u53d7\u53d6\u306f\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u6bce\u5e741\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u306b\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u4e0d\u52d5\u7523\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u306b\u53d7\u3051\u7d99\u304c\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u5e02\u533a\u753a\u6751\u5f79\u5834\u3067\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u5b9a\u3081\u3001\u305d\u306e<strong>\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u5c4a\u304f<\/strong>\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong>\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u3042\u304f\u307e\u3067\u3082\u901a\u77e5\u66f8\u3092\u4ee3\u8868\u3057\u3066\u53d7\u3051\u53d6\u308b\u4eba\u306e\u3053\u3068\u3067\u3001<span style=\"color: #e25041;\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u306e\u307f\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u3092\u8ca0\u62c5\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/strong><\/p>\n<h3 id=\"bwbbv6u7jgublj0nvob60p\">3-3.\u76f8\u7d9a\u7a0e\u7533\u544a<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u884c\u3046\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u3059\u3002<\/span><\/p>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0a\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3001\u4e00\u822c\u7684\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u5168\u76f8\u7d9a\u4eba\u306e\u9023\u540d\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3001<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7a0e\u7406\u58eb\u3068\u3084\u308a\u53d6\u308a\u3092\u3057\u305f\u308a<\/li>\n<li>\u5b9f\u969b\u306b\u7a0e\u52d9\u7f72\u3078\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u7a0e\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u3069\u306e\u884c\u70ba\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u884c\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u5b9a\u3081\u305f\u65b9\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u25a0\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetaxdeclaration\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5165\u9580\u66f8\uff5c\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\uff17\u30b9\u30c6\u30c3\u30d7<\/a><\/p>\n<h2 id=\"cuspelhz2qjhus48spsay6\">4.\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ&amp;A<\/h2>\n<p>\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ&amp;A\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"qiv3gyjckuiz252r4n592n\">4-1.\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u5fc5\u305a\u6c7a\u3081\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u304b\u3002<\/h3>\n<p><strong>\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u5fc5\u305a\u6c7a\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\n\u3057\u304b\u3057\u3001<strong>\u5b9f\u60c5\u3092\u8e0f\u307e\u3048\u308b\u3068\u76f8\u7d9a\u4eba\u304c\uff12\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306f\u6c7a\u3081\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u80a9\u66f8\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u5fc5\u305a\u6c7a\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u4eba\u304c\uff12\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u5f79\u6240\u306e\u7a93\u53e3\u3067\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u8ab0\u304b\u3068\u805e\u304b\u308c\u3001\u66f8\u985e\u306b\u540d\u524d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u3089\u65e9\u3044\u6bb5\u968e\u3067\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u8ab0\u306b\u3059\u308b\u306e\u304b\u3001\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u8a71\u3057\u5408\u3044\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u6c7a\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"is8tmxdn0d69ylctusbas\">4-2.\u76f8\u7d9a\u4eba\u304c\u307f\u306a\u9ad8\u9f62\u3060\u3002\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u304c\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b\u3002<\/h3>\n<p>\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u4eba\u304c\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee3\u8868\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u3067\u3059\u3002<br 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href=\"https:\/\/www.city.kunitachi.tokyo.jp\/soshiki\/Dept01\/Div03\/Sec01\/gyomu\/kotei_syorui\/1461060035618.html\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a<\/a><\/p>\n<h2 id=\"o3rihhf00vk8ma07loxmvi\">5.\u307e\u3068\u3081<\/h2>\n<p class=\"\">\u4ee3\u8868\u76f8\u7d9a\u3068\u306f\u4f55\u3092\u3059\u308b\u4eba\u306a\u306e\u3060\u308d\u3046\uff1f<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306f\u4f55\u304b\u7279\u5225\u306a\u5229\u76ca\u3084\u5f79\u5272\u304c\u3042\u308b\u306e\uff1f<\/span><\/p>\n<p class=\"\">\u3068\u7591\u554f\u306b\u601d\u308f\u308c\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3092\uff14\u70b9\u3001\u6700\u5f8c\u306b\u3082\u3046\u4e00\u5ea6\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul class=\"\">\n<li><a href=\"#ids0w88g9nv8r7yk78yrj\" target=\"_self\" rel=\"noopener\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u306f\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u76f8\u7d9a\u4eba\u306e\u30ea\u30fc\u30c0\u30fc<\/a><\/li>\n<li><a href=\"#gux6f0kevau2lejpmerfno\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u4ee3\u8868\u76f8\u7d9a\u4eba\u306e\u9078\u3073\u65b9<\/a><\/li>\n<li><a href=\"#yc6hd60oryansjosz52l4p\" target=\"_self\" rel=\"noopener\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u76f8\u7d9a\u624b\u7d9a\u304d<\/a><\/li>\n<li><a href=\"#cuspelhz2qjhus48spsay6\" target=\"_self\" rel=\"noopener\">\u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ&amp;A<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u307f\u306a\u3055\u3093\u304c<strong>\u4ee3\u8868\u76f8\u7d9a\u4eba\u3092\u6c7a\u3081\u308b\u4e0a\u3067\u306e\u30ac\u30a4\u30c9<\/strong>\u3068\u672c\u8a18\u4e8b\u304c\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u307f\u306a\u3055\u3093\u306f\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u4e2d\u3067\u300c\u9280\u884c\u306e\u7a93\u53e3\u300d\u3084\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7d0d\u7a0e\u901a\u77e5\u66f8\u300d\u3092\u901a\u3057\u3066\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u3068\u3044\u3046\u8a00\u8449\u306b\u51fa\u4f1a\u3063\u305f\u3053\u3068\u3067\u3057\u3087\u3046\u3002 \u305d\u3057\u3066\u3001 \u4ee3\u8868\u76f8\u7d9a\u3068\u306f\u4f55\u3092\u3059\u308b\u4eba\u306a\u306e\u3060\u308d\u3046\uff1f \u4ee3\u8868\u76f8\u7d9a\u4eba\u306b\u306f\u4f55\u304b\u7279\u5225\u306a\u5229\u76ca\u3084\u5f79\u5272\u304c\u3042\u308b\u306e\uff1f \u3068 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2604,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[12],"class_list":["post-2606","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\/2606","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=2606"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2606\/revisions"}],"predecessor-version":[{"id":2626,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2606\/revisions\/2626"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2604"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}