{"id":265,"date":"2023-01-07T00:00:00","date_gmt":"2023-01-06T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e3%80%902023%e5%b9%b4%e6%9c%80%e6%96%b0%e3%80%91%e7%9b%b8%e7%b6%9a%e6%89%8b%e7%b6%9a%e3%82%b9%e3%82%b1%e3%82%b8%e3%83%a5%e3%83%bc%e3%83%ab%e3%81%a8%e5%85%a8%e6%89%8b%e9%a0%86%ef%bc%81%e8%87%aa"},"modified":"2025-06-25T13:18:26","modified_gmt":"2025-06-25T04:18:26","slug":"procedure-schedule","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/procedure-schedule","title":{"rendered":"\u76f8\u7d9a\u624b\u7d9a\u304d\u306f\u3044\u3064\u307e\u3067\u306b\u4f55\u3092\u3059\u308c\u3070\u3044\u3044\uff1f\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u4e00\u89a7\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3051\u308c\u3069\u3001\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u300d<br \/>\n\u591a\u304f\u306e\u65b9\u304c\u521d\u3081\u3066\u306e\u76f8\u7d9a\u306b\u6238\u60d1\u3044\u306a\u304c\u3089\u3053\u306e\u3088\u3046\u306a\u4e0d\u5b89\u3092\u62b1\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3067\u306f\u3001\u907a\u8a00\u66f8\u306e\u6709\u7121\u306e\u78ba\u8a8d\u3001\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa\u3001\u9810\u8caf\u91d1\u30fb\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306a\u3069\u3001\u591a\u5c90\u306b\u308f\u305f\u308b\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u624b\u7d9a\u304d\u3054\u3068\u306b\u671f\u9650\u3084\u63d0\u51fa\u5148\u304c\u7570\u306a\u308a\u3001\u5bfe\u5fdc\u3092\u5f8c\u56de\u3057\u306b\u3059\u308b\u3068\u601d\u308f\u306c\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u304b\u3089\u5fc5\u8981\u3068\u306a\u308b\u4ee3\u8868\u7684\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u3001\u5b9f\u65bd\u3059\u3079\u304d\u6642\u671f\u30fb\u671f\u9650\u30fb\u6ce8\u610f\u70b9\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u6574\u7406\u3057\u3066\u3054\u7d39\u4ecb\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u8ab0\u304c\u300d\u300c\u3044\u3064\u307e\u3067\u306b\u300d\u300c\u3069\u3053\u3067\u300d\u300c\u4f55\u3092\u300d\u3059\u308b\u3079\u304d\u304b\u3092\u660e\u78ba\u306b\u3057\u3001\u516c\u958b\u3057\u306a\u3044\u76f8\u7d9a\u306e\u7b2c\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u3059\u305f\u3081\u306b\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"w0otrzamspxs2uk0casmn\"><span style=\"font-size: inherit;\">\u4e3b\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4e00\u89a7<\/span><\/h2>\n<p><span style=\"font-size: inherit;\">\u4e3b\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u4e00\u89a7\u3067\u3059\u3002<br \/>\n\u4ee3\u8868\u7684\u306a\u624b\u7d9a\u304d\u304b\u3089\u65e5\u5e38\u751f\u6d3b\u306b\u95a2\u308f\u308b\u7d30\u304b\u306a\u624b\u7d9a\u304d\u307e\u3067\u3092\u6642\u7cfb\u5217\u306b\u4e26\u3079\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\">\u624b\u7d9a\u304d\u9805\u76ee<\/th>\n<th style=\"text-align: center;\">\u76ee\u5b89\u6642\u671f<\/th>\n<th style=\"text-align: center;\">\u624b\u7d9a\u304d\u3059\u308b\u4eba<\/th>\n<th style=\"text-align: center;\">\u63d0\u51fa\u30fb\u9023\u7d61\u5148<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">1<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#dtkxaqhmwqxf93xympawp\" target=\"_self\">\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u53d7\u53d6<\/a><\/td>\n<td style=\"width: 20.0455%;\">\u6b7b\u4ea1\u76f4\u5f8c<\/td>\n<td style=\"width: 19.0169%;\">\u5bb6\u65cf<br \/>\n\uff08\u770b\u53d6\u3063\u305f\u4eba\uff09<\/td>\n<td style=\"width: 24.2123%;\">\u75c5\u9662<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">2<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#0fffz1xe652tk9bdzaytud\" target=\"_self\">\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa<\/a><\/td>\n<td style=\"width: 20.0455%;\">7\u65e5\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u89aa\u65cf\u7b49<\/td>\n<td style=\"width: 24.2123%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">3<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#ny1bykp0xhoz25uu8l6zh\" target=\"_self\">\u706b\u846c\u8a31\u53ef\u8a3c\u306e\u53d6\u5f97<\/a><\/td>\n<td style=\"width: 20.0455%;\">7\u65e5\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u89aa\u65cf\u7b49<\/td>\n<td style=\"width: 24.2123%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">4<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#4t2eny4544a4aq4irztf3t\" target=\"_self\">\u57cb\u846c\u8a31\u53ef\u8a3c\u306e\u53d6\u5f97<\/a><\/td>\n<td style=\"width: 20.0455%;\">\u706b\u846c\u6642<\/td>\n<td style=\"width: 19.0169%;\">\u89aa\u65cf<br \/>\n\uff08\u706b\u846c\u7acb\u5408\u8005\uff09<\/td>\n<td style=\"width: 24.2123%;\">\u706b\u846c\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">5<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#3k25upsg38ahtytxad7pif\" target=\"_self\">\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa<\/a><\/td>\n<td style=\"width: 20.0455%;\">10\u65e5\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u89aa\u65cf<\/td>\n<td style=\"width: 24.2123%;\">\u5e74\u91d1\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">6<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#3vnpzitlvhrq3z65vln7br\" target=\"_self\">\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c\u306e\u8fd4\u5374\u30fb\u4ecb\u8b77\u4fdd\u967a\u306e\u8cc7\u683c\u55aa\u5931\u5c4a\u306e\u63d0\u51fa<\/a><\/td>\n<td style=\"width: 20.0455%;\">14\u65e5\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u89aa\u65cf<\/td>\n<td style=\"width: 24.2123%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">7<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#2k25jtgjqd50xnrmexxh2u\" target=\"_self\">\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u306e\u63d0\u51fa<\/a><\/td>\n<td style=\"width: 20.0455%;\">14\u65e5\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u4e16\u5e2f\u54e1<\/td>\n<td style=\"width: 24.2123%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">8<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#1fctmkpzkqwcurqab09e\" target=\"_self\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\u306e\u8fd4\u5374<\/a><\/td>\n<td style=\"width: 20.0455%;\">1\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u907a\u65cf<\/td>\n<td style=\"width: 24.2123%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">9<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#wkqpu83o7ilwz173rbvlbd\" target=\"_self\">\u846c\u796d\u8cbb\u306e\u7533\u8acb<\/a><\/td>\n<td style=\"width: 20.0455%;\">1\u30f6\u6708\u4ee5\u5185\uff08\u671f\u9650\u306f2\u5e74\u4ee5\u5185\uff09<\/td>\n<td style=\"width: 19.0169%;\">\u55aa\u4e3b<\/td>\n<td style=\"width: 24.2123%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">10<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#2n1qyjijbruv4t258b4okt\" target=\"_self\">\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u53e3\u5ea7\u51cd\u7d50\u306e\u9023\u7d61<\/a><\/td>\n<td style=\"width: 20.0455%;\">1\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u91d1\u878d\u6a5f\u95a2<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">11<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#nlpan3i33qr9zghrq1ilwm\" target=\"_self\">\u516c\u5171\u6599\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u30fb\u89e3\u7d04<\/a><\/td>\n<td style=\"width: 20.0455%;\">1\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u5404\u5951\u7d04\u4f1a\u793e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">12<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#6hkfrvg6ei4lss24g3qrfa\" target=\"_self\">\u751f\u547d\u4fdd\u967a\u91d1\u306e\u8acb\u6c42<\/a><\/td>\n<td style=\"width: 20.0455%;\">1\u30f6\u6708\u4ee5\u5185\uff08\u671f\u9650\u306f3-5\u5e74\u4ee5\u5185\uff09<\/td>\n<td style=\"width: 19.0169%;\">\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u4fdd\u967a\u4f1a\u793e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">13<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#q2s39db5dbehkdqd9ly0dc\" target=\"_self\">\u907a\u8a00\u66f8\u306e\u6709\u7121\u306e\u78ba\u8a8d<\/a><\/td>\n<td style=\"width: 20.0455%;\">2\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u516c\u8a3c\u5f79\u5834\u30fb\u81ea\u5b85\u7b49<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">14<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#kkz2rsb2vyjmx201swj5j\" target=\"_self\">\u907a\u8a00\u66f8\u306e\u691c\u8a8d<\/a><\/td>\n<td style=\"width: 20.0455%;\">2\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u5bb6\u5ead\u88c1\u5224\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">15<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#wbx0wedi7so17t0aq4iil\" target=\"_self\">\u76f8\u7d9a\u4eba\u8abf\u67fb<\/a><\/td>\n<td style=\"width: 20.0455%;\">2\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834\u30fb\u6cd5\u52d9\u5c40<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">16<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#odk79fn3egh5grkhwvbjr\" target=\"_self\">\u6545\u4eba\u306e\u8ca1\u7523\u8abf\u67fb<\/a><\/td>\n<td style=\"width: 20.0455%;\">2\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u91d1\u878d\u6a5f\u95a2\u30fb\u81ea\u5b85\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">17<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#2ricsw4l94b1zd44qiveqh\" target=\"_self\">\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u958b\u59cb<\/a><\/td>\n<td style=\"width: 20.0455%;\">2\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba\u5168\u54e1<\/td>\n<td style=\"width: 24.2123%;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">18<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#ms3q2ls1z4m3mbca1nmizi\" target=\"_self\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/a><\/td>\n<td style=\"width: 20.0455%;\">\u5354\u8b70\u5f8c\u3059\u3050\u306b<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u81ea\u5b85\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">19<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#qu2b4mk3mvg0xhtoqqxmed\" target=\"_self\">\u9810\u8caf\u91d1\u30fb\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4<\/a><\/td>\n<td style=\"width: 20.0455%;\">\u5354\u8b70\u66f8\u4f5c\u6210\u5f8c\u3059\u3050<\/td>\n<td style=\"width: 19.0169%;\">\u53d6\u5f97\u3059\u308b\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u91d1\u878d\u6a5f\u95a2\u30fb\u6cd5\u52d9\u5c40\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">20<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#jensahszepnmqi1ntsdfw9\" target=\"_self\">\u9ad8\u7642<span style=\"font-size: medium; color: #f37934;\">\u984d<\/span>\u990a\u8cbb\u306e\u8acb\u6c42<\/a><\/td>\n<td style=\"width: 20.0455%;\">2\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">21<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#cd7or7w0oxpj3b6ti1dz5k\" target=\"_self\">\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d<\/a><\/td>\n<td style=\"width: 20.0455%;\">3\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u5bb6\u5ead\u88c1\u5224\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">22<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#7djxyvlrpgrhiun5du76zj\" target=\"_self\">\u6e96\u78ba\u5b9a\u7533\u544a<\/a><\/td>\n<td style=\"width: 20.0455%;\">4\u30f6\u6708\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">23<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#s0aqq0d82znqc5dlwo2cqb\" target=\"_self\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e<\/a><\/td>\n<td style=\"width: 20.0455%;\">10\u30f6\u6708<\/td>\n<td style=\"width: 19.0169%;\">\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.1979%;\">24<\/td>\n<td style=\"width: 30.3906%;\"><a href=\"#k9yc09cy985gogd5vjytv\" target=\"_self\">\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42<\/a><\/td>\n<td style=\"width: 20.0455%;\">1\u5e74\u4ee5\u5185<\/td>\n<td style=\"width: 19.0169%;\">\u907a\u7559\u5206\u3092\u6301\u3064\u76f8\u7d9a\u4eba<\/td>\n<td style=\"width: 24.2123%;\">\u76f8\u624b\u65b9\u3078\u306e\u901a\u77e5\u307e\u305f\u306f\u88c1\u5224\u6240<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"dtkxaqhmwqxf93xympawp\">1.\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u53d7\u3051\u53d6\u308a<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/b62jrmez2l-1750730301.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u3092\u533b\u5e2b\u304b\u3089\u53d7\u53d6\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u3068\u306f\u3001\u533b\u5e2b\u6cd5\u7b2c19\u6761\u306b\u57fa\u3065\u304d\u3001\u610f\u601d\u304c\u60a3\u8005\u306e\u6b7b\u4ea1\u3092\u78ba\u8a8d\u3057\u305f\u969b\u306b\u767a\u884c\u3059\u308b\u6b63\u5f0f\u306a\u66f8\u985e\u3067\u3059\u3002<br \/>\n\u6238\u7c4d\u4e0a\u306e\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa\u3084\u706b\u846c\u8a31\u53ef\u8a3c\u306e\u53d6\u5f97\u3001\u4fdd\u967a\u91d1\u306e\u8acb\u6c42\u306a\u3069\u3001\u3042\u3089\u3086\u308b\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u51fa\u767a\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306f\u6b7b\u4ea1\u306e\u5224\u5b9a\u3092\u884c\u3063\u305f\u533b\u5e2b\u304c\u3042\u3089\u304b\u3058\u3081\u8a18\u5165\u3057\u3066\u767a\u884c\u3059\u308b\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u3084\u3054\u907a\u65cf\u304c\u52a0\u7b46\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u53d7\u3051\u53d6\u308b\u4eba<\/th>\n<td style=\"width: 76.8229%;\">\u770b\u53d6\u3063\u305f\u89aa\u65cf\u3084\u8eab\u8fd1\u306a\u5bb6\u65cf\u306a\u3069\uff08\u901a\u5e38\u306f\u533b\u5e2b\u304b\u3089\u76f4\u63a5\u624b\u6e21\u3055\u308c\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u53d7\u3051\u53d6\u308b\u5834\u6240<\/th>\n<td style=\"width: 76.8229%;\">\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u75c5\u9662\uff08\u5165\u9662\u5148\u30fb\u8a3a\u7642\u6240\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u6599\u91d1\u76ee\u5b89<\/th>\n<td style=\"width: 76.8229%;\">\u7d043,000\u301c10,000\u5186\uff08\u533b\u7642\u6a5f\u95a2\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u53d6\u5f97\u6642\u306e\u6ce8\u610f\u70b9<\/th>\n<td style=\"width: 76.8229%;\">\u30b3\u30d4\u30fc\u30925\u679a\u7a0b\u5ea6\u53d6\u3063\u3066\u304a\u304f\u3068\u3001\u76f8\u7d9a\u30fb\u884c\u653f\u30fb\u4fdd\u967a\u306a\u3069\u5404\u7a2e\u624b\u7d9a\u304d\u3067\u5f79\u7acb\u3064<\/td>\n<\/tr>\n<tr>\n<th>\u6cd5\u7684\u6839\u62e0<\/th>\n<td style=\"width: 76.8229%;\">\u533b\u5e2b\u6cd5\u7b2c19\u6761\uff1a\u300c\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u4f5c\u6210\u306f\u533b\u5e2b\u306e\u7fa9\u52d9\u300d<\/td>\n<\/tr>\n<tr>\n<th>\u5099\u8003<\/th>\n<td style=\"width: 76.8229%;\">\u4e8b\u6545\u6b7b\u30fb\u7a81\u7136\u6b7b\u306a\u3069\u306e\u5834\u5408\u306f\u300c\u6b7b\u4f53\u691c\u6848\u66f8\u300d\u304c\u767a\u884c\u3055\u308c\u3001\u540c\u7b49\u306e\u52b9\u529b\u3092\u6301\u3064<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<h4 id=\"fobrguey68gq9rjpusy4h\">\u88dc\u8db3\uff1a\u6b7b\u4f53\u691c\u6848\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/h4>\n<p>\u4e8b\u6545\u6b7b\u30fb\u7a81\u7136\u6b7b\u30fb\u81ea\u6bba\u30fb\u5b64\u72ec\u6b7b\u306a\u3069\u3001\u533b\u5e2b\u304c\u76f4\u63a5\u7acb\u3061\u4f1a\u3063\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3067\u306f\u3001\u76e3\u5bdf\u533b\u3084\u8b66\u5bdf\u533b\u304c\u691c\u6848\u3092\u884c\u3044\u3001\u300c\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u300d\u3067\u306f\u306a\u304f\u6b7b\u4f53\u691c\u6848\u66f8\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\n\u6b7b\u4f53\u691c\u6848\u66f8\u306f\u3001\u300c\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u300d\u3068\u540c\u7b49\u306e\u52b9\u529b\u3092\u6301\u3061\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u3001\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u4ee3\u66ff\u66f8\u985e\u3068\u3057\u3066\u4f7f\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/death-certificate-fee\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u767a\u884c\u6599\u91d1\u306f\u3044\u304f\u3089\uff1f\u6b7b\u4f53\u691c\u6848\u66f8\u30fb\u518d\u767a\u884c\u306e\u5834\u5408\u306e\u6599\u91d1\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"0fffz1xe652tk9bdzaytud\">2.\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/eikx35lutfg-1750730338.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u6b7b\u4ea1\u5c4a\u306f\u3001\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u3068\u4e00\u4f53\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u533b\u5e2b\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u539f\u672c\u3092\u6dfb\u4ed8\u3057\u3066\u3001\u5e02\u533a\u753a\u6751\u5f79\u5834\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa\u306f\u6238\u7c4d\u6cd5\u7b2c86\u6761\u306b\u57fa\u3065\u304f\u6cd5\u5b9a\u306e\u7fa9\u52d9\u3067\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u6b7b\u4ea1\u5f8c7\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u3092\u6020\u308b\u3068\u3001\u6238\u7c4d\u4e0a\u306e\u5c4a\u51fa\u304c\u306a\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u706b\u846c\u8a31\u53ef\u8a3c\u304c\u767a\u884c\u3055\u308c\u305a\u706b\u846c\u30fb\u57cb\u846c\u304c\u3067\u304d\u306a\u3044\u306a\u3069\u3001\u5f8c\u306e\u624b\u7d9a\u304d\u306b\u3082\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a18\u5165\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u6b7b\u4ea1\u5c4a\u306e\u69d8\u5f0f\u3068\u8a18\u8f09\u4f8b\u304c\u6cd5\u52d9\u7701\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3054\u81ea\u8eab\u3067\u8a18\u8f09\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u6cd5\u52d9\u7701HP\uff5c<a href=\"https:\/\/www.moj.go.jp\/content\/001420033.pdf\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u5c4a\u306e\u8a18\u8f09\u4f8b\u30fb\u8a18\u8f09\u8981\u9818<\/a><\/p>\n<p>\u8a18\u5165\u65b9\u6cd5\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u6238\u7c4d\u7a93\u53e3\u3067\u76f8\u8ac7\u3059\u308b\u304b\u3001\u846c\u5100\u4f1a\u793e\u306b\u4f9d\u983c\u3059\u308c\u3070\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u3059\u308b\u4eba<\/th>\n<td style=\"width: 589.219px;\">\n<p>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8005\uff08\u6238\u7c4d\u6cd5\u7b2c87\u6761\uff09<\/p>\n<p>\u2460 \u540c\u5c45\u306e\u89aa\u65cf<br \/>\n\u2461 \u89aa\u65cf\u4ee5\u5916\u306e\u540c\u5c45\u4eba<br \/>\n\u2462 \u5bb6\u4e3b\u30fb\u5730\u4e3b\u30fb\u5bb6\u5c4b\u7ba1\u7406\u4eba<br \/>\n\u2463 \u5f8c\u898b\u4eba\u30fb\u4fdd\u4f50\u4eba\u30fb\u88dc\u52a9\u4eba \u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u3059\u308b\u5834\u6240<\/th>\n<td style=\"width: 589.219px;\">\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u6238\u7c4d\u62c5\u5f53<br \/>\n\u2460\u6b7b\u4ea1\u8005\u306e\u672c\u7c4d\u5730<br \/>\n\u2461\u5c4a\u51fa\u4eba\u306e\u672c\u7c4d\u5730<br \/>\n\u2462\u6b7b\u4ea1\u3057\u305f\u5834\u6240<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 589.219px;\">\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u3092\u77e5\u3063\u305f\u65e5\u304b\u30897\u65e5\u4ee5\u5185\uff08\u6238\u7c4d\u6cd5\u7b2c86\u6761\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 589.219px;\">\n<p>\u30fb\u6b7b\u4ea1\u5c4a\uff08\u533b\u5e2b\u304c\u8a18\u5165\u3057\u305f\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u3068\u4e00\u4f53\u306b\u306a\u3063\u305f\u69d8\u5f0f\uff09<br \/>\n\u30fb\u5c4a\u51fa\u4eba\u306e\u5370\u9451\uff08\u8a8d\u5370\u3067\u53ef\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u8cbb\u7528<\/th>\n<td style=\"width: 589.219px;\">\u7121\u6599<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td style=\"width: 589.219px;\">\u30fb\u901a\u5e38\u3001\u846c\u5100\u4f1a\u793e\u304c\u4ee3\u884c\u3057\u3066\u304f\u308c\u308b\u3053\u3068\u304c\u591a\u3044<br \/>\n\u30fb\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u706b\u846c\u8a31\u53ef\u8a3c\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u306e\u3067\u6ce8\u610f<\/td>\n<\/tr>\n<tr>\n<th>\u5099\u8003<\/th>\n<td style=\"width: 589.219px;\">\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u540c\u6642\u306b\u706b\u846c\u8a31\u53ef\u8a3c\u304c\u767a\u884c\u3055\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/death-notification-deadline\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u306f\u3044\u3064\uff1f\u671f\u9650\u30ae\u30ea\u30ae\u30ea\u30fb\u904e\u304e\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"ny1bykp0xhoz25uu8l6zh\">3.\u706b\u846c\u8a31\u53ef\u8a3c\u306e\u53d6\u5f97<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/youxe3z071-1750730506.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u706b\u846c\u3092\u884c\u3046\u306b\u306f\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u300c\u706b\u846c\u8a31\u53ef\u8a3c\u300d\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<p>\u706b\u846c\u8a31\u53ef\u8a3c\u306f\u3001\u5893\u5730\u3001\u57cb\u846c\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c5\u6761\u304a\u3088\u3073\u6238\u7c4d\u6cd5\u7b2c6\u6761\u306b\u57fa\u3065\u304d\u3001\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u969b\u306b\u81ea\u6cbb\u4f53\u304c\u767a\u884c\u3059\u308b\u6b63\u5f0f\u306a\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306f\u6b7b\u4ea1\u5c4a\u3092\u5e02\u533a\u753a\u6751\u5f79\u5834\u306b\u63d0\u51fa\u3057\u305f\u969b\u306b\u300c\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\uff08\u706b\u846c\u8a3c\u660e\u9858\uff09\u300d\u3092\u6e21\u3055\u308c\u3001\u305d\u306e\u5834\u3067\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u65e5\u306e\u3046\u3061\u306b\u706b\u846c\u8a31\u53ef\u8a3c\u304c\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b7b\u4ea1\u5c4a\u3084\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306f\u3001\u846c\u5100\u4f1a\u793e\u304c\u4ee3\u884c\u3059\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u846c\u5100\u4f1a\u793e\u304c\u624b\u7d9a\u304d\u3092\u884c\u3046\u5834\u5408\u3001\u706b\u846c\u8a3c\u660e\u9858\u3044\u306e\u8a18\u5165\u304b\u3089\u706b\u846c\u8a31\u53ef\u8a3c\u306e\u53d7\u3051\u53d6\u308a\u307e\u3067\u3092\u4e00\u62ec\u3067\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u53d6\u5f97\u3059\u308b\u4eba<\/th>\n<td style=\"width: 589.219px;\">\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u5c4a\u51fa\u4eba\uff08\u591a\u304f\u306e\u5834\u5408\u3001\u846c\u5100\u4f1a\u793e\u304c\u4ee3\u884c\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u53d6\u5f97\u3059\u308b\u5834\u6240<\/th>\n<td style=\"width: 589.219px;\">\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u5e02\u533a\u753a\u6751\u5f79\u5834\uff08\u6238\u7c4d\u62c5\u5f53\u7a93\u53e3\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 589.219px;\">\u30fb\u6b7b\u4ea1\u5c4a<br \/>\n\u30fb\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\uff08\u706b\u846c\u8a3c\u660e\u9858\uff09<br \/>\n\u30fb\u5370\u9451\uff08\u8a8d\u5370\u3067\u53ef\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 589.219px;\">\u6cd5\u7684\u671f\u9650\u306f\u306a\u3057\uff08\u706b\u846c\u5b9f\u65bd\u65e5\u307e\u3067\u306b\u5fc5\u305a\u53d6\u5f97\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u8cbb\u7528<\/th>\n<td style=\"width: 589.219px;\">\u7121\u6599\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u66f8\u5f0f\u4ea4\u4ed8\u6599\u304c\u304b\u304b\u308b\u5834\u5408\u3042\u308a\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td style=\"width: 589.219px;\">\u30fb\u846c\u5100\u4f1a\u793e\u304c\u4ee3\u884c\u3057\u3066\u304f\u308b\u3053\u3068\u304c\u591a\u3044<br \/>\n\u30fb\u706b\u846c\u8a31\u53ef\u75c7\u306f\u706b\u846c\u5f8c\u306b\u706b\u846c\u6e08\u5370\u304c\u62bc\u3055\u308c\u57cb\u846c\u8a31\u53ef\u8a3c\u3068\u306a\u308b\u306e\u3067\u5927\u5207\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th>\u5099\u8003<\/th>\n<td style=\"width: 589.219px;\">\u7d0d\u9aa8\u3084\u304a\u5893\u3078\u306e\u57cb\u846c\u306b\u306f\u3001\u706b\u846c\u6e08\u5370\u4ed8\u304d\u306e\u706b\u846c\u8a31\u53ef\u8a3c\uff08\uff1d\u57cb\u846c\u8a31\u53ef\u8a3c\uff09\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cremation-permit\" target=\"_blank\" rel=\"noopener\">\u706b\u846c\u8a31\u53ef\u8a3c\u3068\u306f\uff1f\u767a\u884c\u65b9\u6cd5\u3084\u706b\u846c\u307e\u3067\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a><\/p>\n<h2 id=\"4t2eny4544a4aq4irztf3t\">4.\u57cb\u846c\u8a31\u53ef\u8a3c\u306e\u53d6\u5f97<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/b0xiuuc62q-1750730573.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u57cb\u846c\u8a31\u53ef\u8a3c\u3092\u970a\u5712\u3084\u5bfa\u9662\u3001\u5893\u5730\u306e\u7ba1\u7406\u8005\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u57cb\u846c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n\u3053\u308c\u306f\u5893\u5730\u3001\u57cb\u846c\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c6\u6761\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u57cb\u846c\u8a31\u53ef\u8a3c\u3068\u306f\u3001\u706b\u846c\u3092\u7d42\u3048\u305f\u3042\u3068\u3001\u706b\u846c\u8a31\u53ef\u8a3c\u306b\u300c\u706b\u846c\u6e08\u300d\u306e\u5370\u304c\u62bc\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u53d6\u5f97\u3059\u308b\u4eba<\/th>\n<td style=\"width: 589.219px;\">\u706b\u846c\u7d42\u4e86\u5f8c\u3001\u706b\u846c\u5834\u3067\u706b\u846c\u6e08\u5370\u3092\u53d7\u3051\u3066\u907a\u65cf\u306b\u8fd4\u5374<br \/>\n\uff08\u846c\u5100\u4f1a\u793e\u3092\u901a\u3059\u5834\u5408\u304c\u591a\u3044\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u53d6\u5f97\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<td style=\"width: 589.219px;\">\u706b\u846c\u7d42\u4e86\u5f8c\u3059\u3050<\/td>\n<\/tr>\n<tr>\n<th>\u53d6\u5f97\u65b9\u6cd5<\/th>\n<td style=\"width: 589.219px;\">\u706b\u846c\u5834\u8077\u54e1\u304c\u3001\u6301\u53c2\u3055\u308c\u305f\u706b\u846c\u8a31\u53ef\u8a3c\u306b\u706b\u846c\u6e08\u5370\u3092\u62bc\u3057\u3001\u57cb\u846c\u8a31\u53ef\u8a3c\u3068\u3057\u3066\u8fd4\u5374<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 589.219px;\">\u5893\u5730\u30fb\u970a\u5712\u30fb\u7d0d\u9aa8\u5802\u306a\u3069\uff08\u7ba1\u7406\u8005\u3078\u63d0\u51fa\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u8cbb\u7528<\/th>\n<td style=\"width: 589.219px;\">\u7121\u6599<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/burial-permit\" target=\"_blank\" rel=\"noopener\">\u57cb\u846c\u8a31\u53ef\u8a3c\u3068\u306f\uff1f\u767a\u884c\u304b\u3089\u7d0d\u9aa8\u307e\u3067\u306e\u6d41\u308c\u3001\u518d\u767a\u884c\u306e\u65b9\u6cd5\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"3k25upsg38ahtytxad7pif\">5.\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u306e\u63d0\u51fa<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/cnqdypt2jpj-1750730620.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6545\u4eba\u304c\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u306e\u63d0\u51fa\u306f\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u304c\u5e74\u91d1\u53d7\u7d66\u6a29\u306e\u6d88\u6ec5\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u5e74\u91d1\u652f\u7d66\u304c\u7d42\u4e86\u3059\u308b\u3053\u3068\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u6cd5\u7b2c25\u6761\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u7b2c43\u6761\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u304c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u4f1d\u308f\u3089\u305a\u3001\u6b7b\u4ea1\u5f8c\u3082\u5e74\u91d1\u304c\u6545\u4eba\u306e\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u7d9a\u3051\u305f\u5834\u5408\u3001\u305d\u308c\u306f\u4e0d\u6b63\u53d7\u7d66\u306b\u8a72\u5f53\u3057\u3001\u5f8c\u65e5\u3001\u5168\u984d\u8fd4\u9084\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u306e\u63d0\u51fa\u306f\u5fc5\u305a\u671f\u9650\u5185\u306b\u304a\u3053\u306a\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"qo2wzhd9cyb079m9xdpv61m\">\u3010\u4f8b\u5916\u3011\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u6545\u4eba\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u304c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u306e\u6b7b\u4ea1\u60c5\u5831\u304c\u81ea\u52d5\u9023\u4fc2\u3055\u308c\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u53ce\u9332\u72b6\u6cc1\u306f\u3001\u4ee5\u4e0b\u306e\u30b5\u30a4\u30c8\u304b\u3089\u304a\u8fd1\u304f\u306e\u5e74\u91d1\u4e8b\u52d9\u6240\u3078\u554f\u3044\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u25a0<a href=\"https:\/\/www.nenkin.go.jp\/section\/soudan\/\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cbHP\uff5c\u5168\u56fd\u306e\u76f8\u8ac7\u30fb\u624b\u7d9a\u304d\u7a93\u53e3<\/a><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u3059\u308b\u4eba<\/th>\n<td style=\"width: 78.5156%;\">\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u914d\u5076\u8005\u3001\u5b50\u3001\u7236\u6bcd\u3001\u5b6b\u3001\u7956\u7236\u6bcd\u3001\u5144\u5f1f\u59c9\u59b9<br \/>\n\u4e0a\u8a18\u4ee5\u5916\u306e3\u89aa\u7b49\u4ee5\u5185\u306e\u89aa\u65cf<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 78.5156%;\">\u6700\u5bc4\u308a\u306e\u5e74\u91d1\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 78.5156%;\">\u56fd\u6c11\u5e74\u91d1\u52a0\u5165\u8005\u306e\u5834\u5408\u306f14\u65e5\u4ee5\u5185<br \/>\n\u539a\u751f\u5e74\u91d1\u307e\u305f\u306f\u5171\u6e08\u5e74\u91d1\u52a0\u5165\u8005\u306e\u5834\u5408\u306f10\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 78.5156%;\">\u30fb\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u5e74\u91d1\u8a3c\u66f8<br \/>\n\u30fb\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u3092\u660e\u3089\u304b\u306b\u3067\u304d\u308b\u66f8\u985e\uff08\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\uff09<br \/>\n\u3000\u3000\u4f4f\u6c11\u7968\u9664\u7968<br \/>\n\u3000\u3000\u6238\u7c4d\u6284\u672c<br \/>\n\u3000\u3000\u5e02\u533a\u753a\u6751\u9577\u306b\u63d0\u51fa\u3057\u305f\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\u7b49\uff09\u306e\u30b3\u30d4\u30fc\u307e\u305f\u306f\u6b7b\u4ea1\u5c4a\u306e\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u624b\u7d9a\u304d\u306e\u8a73\u7d30\u306f\u65e5\u672c\u5e74\u91d1\u6a5f\u69cbHP\uff5c<a href=\"https:\/\/www.nenkin.go.jp\/service\/jukyu\/tetsuduki\/kyotsu\/jukyu\/20140731-01.html\" target=\"_blank\" rel=\"noopener\">\u5e74\u91d1\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"47zc2zheqqb79nwpt2eo4y\">\u3010\u88dc\u8db3\u3011\u672a\u652f\u7d66\u5e74\u91d1\u30fb\u907a\u65cf\u5e74\u91d1\u306e\u8acb\u6c42\u3082\u4e00\u7dd2\u306b\u884c\u3046\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h3>\n<p>\u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\u3001\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u304c\u53d7\u3051\u53d6\u308b\u306f\u305a\u3067\u3042\u3063\u305f\u304c\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u5e74\u91d1\u3084\u3001\u4ea1\u304f\u306a\u3063\u305f\u65e5\u3088\u308a\u5f8c\u306b\u632f\u8fbc\u3055\u308c\u305f\u5e74\u91d1\u306e\u3046\u3061\u3001\u4ea1\u304f\u306a\u3063\u305f\u6708\u5206\u307e\u3067\u306e\u5e74\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u672a\u652f\u7d66\u5e74\u91d1\u306f\u305d\u306e\u65b9\u3068\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u907a\u65cf\u304c\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u306e\u672a\u652f\u7d66\u5e74\u91d1\u53d7\u3051\u53d6\u308a\u306e\u624b\u7d9a\u304d\u3082\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u3067\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u540c\u6642\u306b\u884c\u3046\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u907a\u65cf\u5e74\u91d1\u306e\u7d66\u4ed8\u5bfe\u8c61\u3068\u306a\u3063\u305f\u65b9\u306f\u3001\u907a\u65cf\u5e74\u91d1\u306e\u624b\u7d9a\u304d\u3082\u540c\u6642\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/pension-inheritance\" target=\"_blank\" rel=\"noopener\">\u516c\u7684\u5e74\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u3089\u306a\u3044\uff01\u4ea1\u304f\u306a\u3063\u305f\u3042\u3068\u306e3\u3064\u306e\u624b\u7d9a\u304d\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"3vnpzitlvhrq3z65vln7br\">6.\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c\u306e\u8fd4\u5374\u30fb\u4ecb\u8b77\u4fdd\u967a\u306e\u8cc7\u683c\u55aa\u5931\u5c4a\u306e\u63d0\u51fa<\/h2>\n<p><span style=\"font-size: 16px; color: #383838;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/hgjv3m2tpwl-1750730655.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span>\u00a0<\/p>\n<p>\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u304c\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c\u306e\u8fd4\u5374\u3068\u3001\u4ecb\u8b77\u4fdd\u967a\u8cc7\u683c\u55aa\u5931\u5c4a\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ecb\u8b77\u4fdd\u967a\u6cd5\u65bd\u884c\u898f\u5247\u7b2c25\u6761\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>65\u6b73\u4ee5\u4e0a\uff08\u7b2c\uff11\u53f7\u88ab\u4fdd\u967a\u8005\uff09<\/li>\n<li>40\u6b73\u4ee5\u4e0a65\u6b73\u672a\u6e80\uff08\u7b2c\uff12\u53f7\u88ab\u4fdd\u967a\u8005\uff09\u3067\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u65b9<\/li>\n<\/ul>\n<p>\u624b\u7d9a\u304d\u306f\u3001\u6b7b\u4ea1\u65e5\u304b\u308914\u65e5\u4ee5\u5185\u306b\u3001\u6545\u4eba\u304c\u4f4f\u6c11\u767b\u9332\u3092\u3057\u3066\u3044\u305f\u5e02\u533a\u753a\u6751\u306e\u4ecb\u8b77\u4fdd\u967a\u62c5\u5f53\u7a93\u53e3\u3067\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u306e\u8acb\u6c42\u901a\u77e5\u304c\u7d99\u7d9a\u3057\u3066\u5c4a\u3044\u305f\u308a\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u304c\u8aa4\u3063\u3066\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u671f\u9650\u5185\u306b\u5fc5\u305a\u624b\u7d9a\u304d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61\u8005<\/th>\n<td style=\"width: 602.203px;\">\u30fb65\u6b73\u4ee5\u4e0a\u306e\u65b9<br \/>\n\u30fb40-64\u6b73\u3067\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u65b9<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u3059\u308b\u4eba<\/th>\n<td style=\"width: 602.203px;\">\u6545\u4eba\u306e\u907a\u65cf\u307e\u305f\u306f\u540c\u5c45\u89aa\u65cf\uff08\u4ecb\u8b77\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u7ba1\u7406\u8005\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 602.203px;\">\u6545\u4eba\u306e\u4f4f\u6c11\u7968\u306e\u3042\u308b\u5e02\u533a\u753a\u6751\u306e\u4ecb\u8b77\u4fdd\u967a\u62c5\u5f53\u7a93\u53e3<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 602.203px;\">\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u304b\u308914\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 602.203px;\">\u30fb\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c<br \/>\n\u30fb\u4ecb\u8b77\u4fdd\u967a\u8cc7\u683c\u55aa\u5931\u5c4a<br \/>\n\u30fb\u5c4a\u51fa\u4eba\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3001\u5370\u9451\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"bqyiqzhn80bxl6bebk64s\">\u3010\u88dc\u8db3\u3011\u672a\u7d0d\u4fdd\u967a\u6599\u30fb\u7d0d\u3081\u3059\u304e\u305f\u4fdd\u967a\u6599\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p>\u672a\u7d0d\u4fdd\u967a\u6599\u304c\u3042\u308c\u3070\u76f8\u7d9a\u4eba\u306b\u8acb\u6c42\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u7d0d\u3081\u3059\u304e\u306e\u5834\u5408\u306b\u306f\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6982\u306d\uff12\u301c\uff13\u30f6\u6708\u5f8c\u306b\u624b\u7d9a\u304d\u306e\u305f\u3081\u306e\u66f8\u985e\u304c\u300c\u4ecb\u8b77\u4fdd\u967a\u8cc7\u683c\u55aa\u5931\u5c4a\u300d\u306b\u8a18\u8f09\u3057\u305f\u4f4f\u6240\u306b\u90f5\u9001\u3055\u308c\u3066\u304f\u308b\u306e\u3067\u3001\u66f8\u985e\u3092\u898b\u3066\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"2k25jtgjqd50xnrmexxh2u\">7.\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u306e\u63d0\u51fa<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/60r4imdjj8e-1750730695.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6545\u4eba\u304c\u4f4f\u6c11\u7968\u4e0a\u306e\u4e16\u5e2f\u4e3b\u3067\u3042\u308a\u3001\u540c\u4e00\u4e16\u5e2f\u306b\uff12\u540d\u4ee5\u4e0a\u306e\u4e16\u5e2f\u54e1\u304c\u6b8b\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u300c\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u300d\u3092\u5e02\u533a\u753a\u6751\u306e\u6238\u7c4d\u30fb\u4f4f\u6c11\u7968\u62c5\u5f53\u7a93\u53e3\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u624b\u7d9a\u304d\u306f\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u6cd5\u65bd\u884c\u4ee4\u7b2c7\u6761\u306b\u57fa\u3065\u304d\u3001\u4e16\u5e2f\u69cb\u6210\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u4eba<\/th>\n<td style=\"width: 602.203px;\">\u540c\u4e00\u4e16\u5e2f\u306e\u4e16\u5e2f\u54e1\uff08\u539f\u5247\u3068\u3057\u3066\u65b0\u305f\u306b\u4e16\u5e2f\u4e3b\u3068\u306a\u308b\u65b9\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 602.203px;\">\u6545\u4eba\u306e\u4f4f\u6c11\u767b\u9332\u304c\u3042\u308b\u5e02\u533a\u753a\u6751\u306e\u6238\u7c4d\u30fb\u4f4f\u6c11\u7968\u62c5\u5f53\u7a93\u53e3<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 602.203px;\">\u660e\u78ba\u306a\u6cd5\u5b9a\u671f\u9650\u306f\u306a\u3057\u3002\u305f\u3060\u3057\u3001\u901f\u3084\u304b\u306b\u884c\u3046\u3053\u3068\u304c\u671b\u307e\u3057\u3044<br \/>\n\uff08\u4e00\u822c\u7684\u306b\u306f14\u65e5\u4ee5\u5185\u3092\u76ee\u5b89\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 602.203px;\">\u30fb\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\uff08\u81ea\u6cbb\u4f53\u306e\u69d8\u5f0f\uff09<br \/>\n\u30fb\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u5370\u9451\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u4e0d\u8981\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td style=\"width: 602.203px;\">\u4e16\u5e2f\u69cb\u6210\u306b\u3088\u3063\u3066\u306f\u81ea\u52d5\u7684\u306b\u5909\u66f4\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u5f79\u6240\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u5fc5\u8981\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/notification-of-change-of-head-of-household\" target=\"_blank\" rel=\"noopener\">\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u306f\u5fc5\u305a\u5fc5\u8981\uff1f\u4e0d\u8981\u306a\u5834\u5408\u3084\u63d0\u51fa\u65b9\u6cd5\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"1fctmkpzkqwcurqab09e\">8.\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\u306e\u8fd4\u5374<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/vcj59cwj4b-1750730731.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6545\u4eba\u304c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u6b7b\u4ea1\u306b\u3088\u308a\u4fdd\u967a\u306e\u8cc7\u683c\u304c\u81ea\u52d5\u7684\u306b\u55aa\u5931\u3057\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6cd5\u65bd\u884c\u898f\u5247\u7b2c2\u6761\u306b\u57fa\u3065\u304d\u3001\u6b7b\u4ea1\u65e5\u3092\u3082\u3063\u3066\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u304c\u6d88\u6ec5\u3059\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u6642\u70b9\u3067\u8cc7\u683c\u306f\u55aa\u5931\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4fdd\u967a\u8a3c\u305d\u306e\u3082\u306e\u306e\u8fd4\u5374\u624b\u7d9a\u304d\u306f\u5225\u9014\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u5e02\u533a\u753a\u6751\u304c\u88ab\u4fdd\u967a\u8005\u306e\u30c7\u30fc\u30bf\u3092\u6b63\u78ba\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3067\u3042\u308a\u3001\u5f8c\u306e\u300c\u57cb\u846c\u6599\u306e\u8acb\u6c42\u300d\u3084\u300c\u533b\u7642\u8cbb\u306e\u6e05\u7b97\u300d\u306b\u3082\u95a2\u4fc2\u3057\u307e\u3059\u3002<\/p>\n<p>\u8fd4\u5374\u306e\u969b\u306f\u3001\u300c\u6545\u4eba\u306e\u4f4f\u6240\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834 \u4fdd\u967a\u5e74\u91d1\u8ab2\uff08\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u62c5\u5f53\uff09\u300d\u306b\u3066\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u3001\u90f5\u9001\u3067\u306e\u8fd4\u5374\u3084\u5c4a\u51fa\u304c\u53ef\u80fd\u306a\u5834\u5408\u3082\u3042\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61\u8005<\/th>\n<td style=\"width: 602.203px;\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u6545\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u3059\u308b\u4eba<\/th>\n<td style=\"width: 602.203px;\">\u540c\u4e00\u4e16\u5e2f\u306e\u907a\u65cf\u3001\u307e\u305f\u306f\u5c4a\u51fa\u7fa9\u52d9\u8005\uff08\u4f8b\uff1a\u55aa\u4e3b\u30fb\u914d\u5076\u8005\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 602.203px;\">\u6545\u4eba\u306e\u4f4f\u6c11\u7968\u306e\u3042\u308b\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u4fdd\u967a\u5e74\u91d1\u8ab2<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 602.203px;\">\u6cd5\u7684\u306a\u671f\u9650\u306f\u306a\u3044\u3002<br \/>\n\u3067\u304d\u308b\u3060\u3051\u901f\u3084\u304b\u306b\u8fd4\u5374\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 602.203px;\">\n<p>\u30fb\u6545\u4eba\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c<br \/>\n\u30fb\u5c4a\u51fa\u4eba\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\uff09<br \/>\n\u30fb\u5370\u9451\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u4e0d\u8981\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td style=\"width: 602.203px;\">\u4fdd\u967a\u8a3c\u8fd4\u5374\u5f8c\u306b\u300c\u57cb\u846c\u6599\uff08\u846c\u796d\u8cbb\uff09\u300d\u306e\u7533\u8acb\u304c\u53ef\u80fd\u306b\u306a\u308b\u305f\u3081\u3001\u3042\u308f\u305b\u3066\u78ba\u8a8d\u30fb\u624b\u7d9a\u304d\u3092\u884c\u3046\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"wkqpu83o7ilwz173rbvlbd\">9.\u846c\u796d\u8cbb\u306e\u7533\u8acb<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/bs3jyf5425i-1750730779.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u846c\u796d\u8cbb\u306e\u7533\u8acb\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6545\u4eba\u304c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u306f\u3001\u846c\u5100\u3092\u884c\u3063\u305f\u65b9\u306b\u5bfe\u3057\u3066\u300c\u846c\u796d\u8cbb\u300d\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6cd5\u7b2c58\u6761\u306b\u57fa\u3065\u304f\u7d66\u4ed8\u5236\u5ea6\u3067\u3042\u308a\u3001\u5404\u5e02\u533a\u753a\u6751\u304c\u846c\u5100\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u4e00\u90e8\u88dc\u52a9\u3059\u308b\u76ee\u7684\u3067\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u7533\u8acb\u3067\u304d\u308b\u306e\u306f\u3001\u300c\u5b9f\u969b\u306b\u846c\u5100\u3092\u884c\u3063\u305f\u65b9\uff08\u901a\u5e38\u306f\u55aa\u4e3b\uff09\u300d\u3067\u3059\u3002<br \/>\n\u652f\u7d66\u984d\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f1\u4e07\u5186\u301c7\u4e07\u5186\u7a0b\u5ea6\u306e\u7bc4\u56f2\u5185\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7533\u8acb\u671f\u9650\u306f\u846c\u5100\u3092\u884c\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u5e74\u4ee5\u5185\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\u306e\u8fd4\u5374\u3068\u540c\u6642\u306b\u624b\u7d9a\u304d\u3092\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u8fd4\u5374\u3092\u5fd8\u308c\u305a\u306b\u6e08\u307e\u305b\u305f\u3046\u3048\u3067\u3001\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u3066\u540c\u6642\u306b\u7533\u8acb\u3059\u308b\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u7533\u8acb\u3067\u304d\u308b\u4eba<\/th>\n<td style=\"width: 602.203px;\">\u846c\u5100\u3092\u884c\u3063\u305f\u65b9\uff08\u55aa\u4e3b\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 602.203px;\">\u500b\u4eba\u304c\u52a0\u5165\u3057\u3066\u3044\u305f\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u8005\uff08\u5e02\u533a\u753a\u6751\u306e\u4fdd\u967a\u5e74\u91d1\u8ab2\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 602.203px;\">\u846c\u5100\u3092\u884c\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 602.203px;\">\u30fb\u846c\u796d\u8cbb\u652f\u7d66\u7533\u8acb\u66f8\uff08\u81ea\u6cbb\u4f53\u6307\u5b9a\u69d8\u5f0f\uff09<br \/>\n\u30fb\u55aa\u4e3b\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u55aa\u4e3b\u540d\u7fa9\u306e\u53e3\u5ea7\u60c5\u5831<br \/>\n\u30fb\u846c\u5100\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u4f1a\u846c\u793c\u72b6\u3084\u9818\u53ce\u66f8\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u652f\u7d66\u984d<\/th>\n<td style=\"width: 602.203px;\">\uff11\u4e07\u5186\uff5e\uff17\u4e07\u5186\u7a0b\u5ea6\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td style=\"width: 602.203px;\">\u846c\u5100\u5f8c\u306b\u901f\u3084\u304b\u306b\u7533\u8acb\u3057\u3066\u304a\u304f\u3068\u3001\u846c\u5100\u8cbb\u7528\u306e\u4e00\u90e8\u88dc\u52a9\u3092\u65e9\u3081\u306b\u53d7\u3051\u53d6\u308c\u308b\u305f\u3081\u5b89\u5fc3\u3067\u3059\u3002\u81ea\u6cbb\u4f53HP\u3067\u8a73\u7d30\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"2n1qyjijbruv4t258b4okt\">10.\u91d1\u878d\u6a5f\u95a2\u3078\u53e3\u5ea7\u51cd\u7d50\u306e\u9023\u7d61<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/eqmrjf5d9u-1750730811.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u3078\u53e3\u5ea7\u51cd\u7d50\u306e\u9023\u7d61\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6545\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u306f\u300c\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u8457\u540d\u4eba\u3067\u306a\u3044\u9650\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u81ea\u3089\u6b7b\u4ea1\u3092\u628a\u63e1\u3057\u3066\u53e3\u5ea7\u3092\u51cd\u7d50\u3055\u305b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u901a\u5e38\u306f\u907a\u65cf\u304c\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u9023\u7d61\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u53e3\u5ea7\u3092\u51cd\u7d50\u3057\u307e\u3059\u3002<\/p>\n<p>\u53e3\u5ea7\u306e\u51cd\u7d50\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3067\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3084\u90f5\u9001\u3067\u5b8c\u7d50\u3067\u304d\u308b\u30b1\u30fc\u30b9\u306f\u307e\u3060\u5c11\u306a\u304f\u3001\u5e97\u8217\u3067\u306e\u672c\u4eba\u78ba\u8a8d\u3084\u6238\u7c4d\u66f8\u985e\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"5l2f85x7tvkhvj1enes1d8\">\u3010\u88dc\u8db3\u3011\u306a\u305c\u3001\u65e9\u3081\u306e\u51cd\u7d50\u304c\u5fc5\u8981\u304b\uff1f<\/h3>\n<p>\u53e3\u5ea7\u304c\u51cd\u7d50\u3055\u308c\u306a\u3044\u3068\u3001\u4e00\u90e8\u306e\u76f8\u7d9a\u4eba\u306b\u3088\u308b\u7121\u65ad\u5f15\u304d\u51fa\u3057\uff08\u4f7f\u3044\u8fbc\u307f\uff09\u3084\u3001\u4e0d\u6b63\u306a\u8cc7\u91d1\u79fb\u52d5\u304c\u8d77\u3053\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u9023\u7d61\u3057\u3001\u901f\u3084\u304b\u306b\u51cd\u7d50\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"i4nhyx4vlk9sxtgalixnw\">\u3010\u6ce8\u610f\u3011\u53e3\u5ea7\u51cd\u7d50\u5f8c\u306f\u5165\u51fa\u91d1\u304c\u4e00\u5207\u3067\u304d\u306a\u3044<\/h3>\n<p>\u53e3\u5ea7\u51cd\u7d50\u5f8c\u306f\u5165\u51fa\u91d1\u304c\u4e00\u5207\u3067\u304d\u307e\u305b\u3093\u3001<br \/>\n\u846c\u5100\u8cbb\u7528\u30fb\u5165\u9662\u8cbb\u7528\u30fb\u516c\u5171\u6599\u91d1\u306a\u3069\u306e\u652f\u6255\u3044\u306b\u305d\u306e\u53e3\u5ea7\u3092\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u652f\u6255\u3044\u304c\u6ede\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u652f\u6255\u3044\u306e\u76ee\u9014\u304c\u3064\u3044\u305f\u6bb5\u968e\uff08\u6b7b\u4ea1\u5f8c\uff11\u30ab\u6708\u7a0b\u5ea6\u3092\u76ee\u5b89\uff09\u3067\u306e\u51cd\u7d50\u3092\u691c\u8a0e\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"mdqwjq0jcvp5zzg0666pgc\">\u3010\u6ce8\u610f\u3011\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u969b\u306f\u3001\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u306f\u3044\u3051\u306a\u3044<\/h3>\n<p>\u6545\u4eba\u306b\u591a\u984d\u306e\u501f\u91d1\u304c\u3042\u308b\u306a\u3069\u306e\u7406\u7531\u3067\u76f8\u7d9a\u653e\u68c4\u3084\u9650\u5b9a\u627f\u8a8d\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6545\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\n\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3059\u3053\u3068\u3067\u3001\u6545\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u5358\u7d14\u627f\u8a8d\u3057\u305f\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u9023\u7d61\u3059\u308b\u4eba<\/th>\n<td style=\"width: 602.203px;\">\u539f\u5247\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u305d\u306e\u4ee3\u7406\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u9023\u7d61\u5148<\/th>\n<td style=\"width: 602.203px;\">\u500b\u4eba\u304c\u53e3\u5ea7\u3092\u6301\u3063\u3066\u3044\u305f\u5404\u91d1\u878d\u6a5f\u95a2<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 602.203px;\">\u30fb\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u30b3\u30d4\u30fc<br \/>\n\u30fb\u9664\u7c4d\u8b04\u672c<br \/>\n\u30fb\u6545\u4eba\u3068\u306e\u95a2\u4fc2\u304c\u308f\u304b\u308b\u6238\u7c4d\u66f8\u985e<br \/>\n\u30fb\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<th>\u9023\u7d61\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<td style=\"width: 602.203px;\">\u846c\u5100\u8cbb\u7528\u3084\u533b\u7642\u8cbb\u306a\u3069\u306e\u652f\u6255\u3044\u5b8c\u4e86\u5f8c\uff08\u6b7b\u4ea1\u304b\u3089\uff11\u304b\u6708\u7a0b\u5ea6\u3092\u76ee\u5b89\u306b\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td style=\"width: 602.203px;\">\u51cd\u7d50\u5f8c\u306f\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u53e3\u5ea7\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u652f\u6255\u4e88\u5b9a\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u616e\u3057\u3066\u51cd\u7d50\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8abf\u6574\u3057\u307e\u3057\u3087\u3046\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/death-notification-bank\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u5c4a\u3092\u9280\u884c\u306b\u5c4a\u3051\u51fa\u308b\u5fc5\u8981\u306f\u3042\u308b\uff1f\u6b7b\u4ea1\u5f8c\u306e\u9280\u884c\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/p>\n<h2 id=\"nlpan3i33qr9zghrq1ilwm\">11.\u516c\u5171\u6599\u91d1\u7b49\u306e\u89e3\u7d04\uff08\u540d\u7fa9\u5909\u66f4\uff09<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/szzle4m3rqs-1750730846.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6545\u4eba\u304c\u5951\u7d04\u3057\u3066\u3044\u305f\u96fb\u6c17\u30fb\u30ac\u30b9\u30fb\u6c34\u9053\u30fb\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30fb\u643a\u5e2f\u96fb\u8a71\u306a\u3069\u306e\u30e9\u30a4\u30d5\u30e9\u30a4\u30f3\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u6b7b\u4ea1\u5f8c\u3067\u304d\u308b\u3060\u3051\u65e9\u3044\u6bb5\u968e\u3067\u540d\u7fa9\u5909\u66f4\u307e\u305f\u306f\u89e3\u7d04\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5951\u7d04\u306f\u3059\u3079\u3066\u3001\u500b\u4eba\u3068\u306e\u300c\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u5951\u7d04\u300d\u306b\u57fa\u3065\u3044\u3066\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u5951\u7d04\u3092\u7d99\u7d9a\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u907a\u65cf\u5074\u3067\u5224\u65ad\u3057\u3001\u5404\u4e8b\u696d\u8005\u306b\u7533\u3057\u51fa\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"v8ouobz61few9xzuyzig68\">\u540d\u7fa9\u5909\u66f4\u30fb\u89e3\u7d04\u304c\u5fc5\u8981\u306a\u5951\u7d04\u306e\u4f8b<\/h3>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5951\u7d04\u306f\u3001\u7d99\u7d9a\u5229\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u5fdc\u3058\u3066\u3001\u540d\u7fa9\u5909\u66f4\u307e\u305f\u306f\u89e3\u7d04\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u96fb\u6c17<\/th>\n<td style=\"width: 76.0417%;\">\u6771\u4eac\u96fb\u529b\u3001\u95a2\u897f\u96fb\u529b\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u30ac\u30b9<\/th>\n<td style=\"width: 76.0417%;\">\u90fd\u5e02\u30ac\u30b9\uff08\u6771\u4eac\u30ac\u30b9\u306a\u3069\uff09\u3001\u30d7\u30ed\u30d1\u30f3\u30ac\u30b9\u4f1a\u793e<\/td>\n<\/tr>\n<tr>\n<th>\u6c34\u9053<\/th>\n<td style=\"width: 76.0417%;\">\u5404\u5e02\u533a\u753a\u6751\u306e\u6c34\u9053\u5c40<\/td>\n<\/tr>\n<tr>\n<th>\u901a\u4fe1\u30b5\u30fc\u30d3\u30b9<\/th>\n<td style=\"width: 76.0417%;\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u56de\u7dda\u3001\u56fa\u5b9a\u96fb\u8a71\u3001\u643a\u5e2f\u96fb\u8a71\uff08DoCoMo\u30fbau\u30fbSoftBank\u7b49\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3<\/th>\n<td style=\"width: 76.0417%;\">NHK\u53d7\u4fe1\u6599\u3001\u65b0\u805e\u3001\u97f3\u697d\u914d\u4fe1\u3001\u52d5\u753b\u914d\u4fe1\u30b5\u30fc\u30d3\u30b9\uff08Netflix\u3001Amazon\u306a\u3069\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"1utlpvhugnsk5rlr6m7d8\">\u5951\u7d04\u4e8b\u696d\u8005\u306e\u8abf\u3079\u65b9<\/h3>\n<p>\u3069\u306e\u4e8b\u696d\u8005\u3068\u5951\u7d04\u3057\u3066\u3044\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u3092\u78ba\u8a8d\u3059\u308b\u3068\u628a\u63e1\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u304a\u8a66\u3057\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li>\u6545\u4eba\u5b9b\u3066\u306e\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8<\/li>\n<li>\u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057\u306e\u901a\u5e33\u8a18\u9332<\/li>\n<li>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u660e\u7d30<\/li>\n<li>\u90f5\u4fbf\u7269\u3084\u6545\u4eba\u306e\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u5185\u306e\u30a2\u30d7\u30ea\u30fb\u30e1\u30fc\u30eb\u5c65\u6b74<\/li>\n<\/ul>\n<h2 id=\"6hkfrvg6ei4lss24g3qrfa\">12.\u751f\u547d\u4fdd\u967a\u91d1\u306e\u8acb\u6c42<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/qcjpjt47mw-1750730883.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306e\u8acb\u6c42\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u500b\u4eba\u304c\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306f\u4fdd\u967a\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8acb\u6c42\u306e\u671f\u9650\u306f\u4fdd\u967a\u4e8b\u6545\u306e\u767a\u751f\uff08\uff1d\u6b7b\u4ea1\uff09\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u5e74\u3067\u3059\u3002\uff08\u4fdd\u967a\u6cd5\u7b2c95\u6761\uff09<br \/>\n\uff08\u305f\u3060\u3057\u3001\u304b\u3093\u307d\u751f\u547d\u306a\u3069\u4e00\u90e8\u306e\u4fdd\u967a\u4f1a\u793e\u3067\u306f\u72ec\u81ea\u306b\u8acb\u6c42\u671f\u9650\u3092\uff15\u5e74\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u671f\u9650\u306b\u306f\u6bd4\u8f03\u7684\u4f59\u88d5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u8acb\u6c42\u306f\u751f\u6d3b\u8cc7\u91d1\u306e\u78ba\u4fdd\u3084\u846c\u5100\u8cbb\u7528\u306e\u88dc\u586b\u306b\u6d3b\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u306a\u308b\u3079\u304f\u65e9\u3044\u6bb5\u968e\u3067\u624b\u7d9a\u304d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff13\u6761 \u7b2c\uff11\u9805\u306b\u3088\u308b\u3068\u3001\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff0810\u30ab\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u53d7\u53d6\u91d1\u984d\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u8acb\u6c42\u3067\u304d\u308b\u4eba<\/th>\n<td style=\"width: 602.203px;\">\u751f\u547d\u4fdd\u967a\u5951\u7d04\u3067\u6307\u5b9a\u3055\u308c\u305f\u300c\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u300d<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 602.203px;\">\u52a0\u5165\u3057\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u4f1a\u793e\uff08\u96fb\u8a71\u30fbWeb\u30fb\u5e97\u8217\u7a93\u53e3\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u8acb\u6c42\u671f\u9650<\/th>\n<td style=\"width: 602.203px;\">\u539f\u5247\uff1a\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185<br \/>\n\u4f8b\u5916\uff1a\u304b\u3093\u307d\u751f\u547d\u7b49\u306f\uff15\u5e74\u306a\u3069\u72ec\u81ea\u306e\u5b9a\u3081\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 602.203px;\">\u30fb\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u5199\u3057<br \/>\n\u30fb\u4fdd\u967a\u8a3c\u5238<br \/>\n\u30fb\u53d7\u53d6\u4eba\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u53d7\u53d6\u4eba\u306e\u53e3\u5ea7\u60c5\u5831\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f<\/th>\n<td style=\"width: 602.203px;\">\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u8a72\u5f53<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff0810\u30ab\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u53d7\u53d6\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/lifeinsurance-inheritancetax\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac<\/a><\/p>\n<h2 id=\"q2s39db5dbehkdqd9ly0dc\">13.\u907a\u8a00\u66f8\u306e\u6709\u7121\u306e\u78ba\u8a8d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/4frc1jh5iv-1750730912.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u907a\u8a00\u66f8\u306e\u6709\u7121\u306e\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6545\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u59cb\u3081\u308b\u3046\u3048\u3067\u3001\u6700\u521d\u306b\u78ba\u8a8d\u3059\u3079\u304d\u3053\u3068\u306e\u4e00\u3064\u304c\u300c\u907a\u8a00\u66f8\u306e\u6709\u7121\u300d\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u304c\u907a\u7523\u5206\u5272\u5354\u8b70\u3088\u308a\u3082\u512a\u5148\u3055\u308c\u308b\u6cd5\u7684\u52b9\u529b\u3092\u6301\u3064\u304b\u3089\u3067\u3059\u3002\uff08\u6c11\u6cd5\u7b2c902\u6761\uff09<\/p>\n<p>\u907a\u8a00\u66f8\u304c\u5b58\u5728\u3059\u308c\u3070\u3001\u305d\u306e\u5185\u5bb9\u306b\u5f93\u3063\u3066\u4e0d\u52d5\u7523\u3084\u9810\u8caf\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u306a\u3069\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u907a\u8a00\u66f8\u304c\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u524d\u306b\u3001\u5fc5\u305a\u907a\u8a00\u66f8\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ch4ta62mgxm70p9k77omin\">\u907a\u8a00\u66f8\u306e\u4e3b\u306a\u7a2e\u985e\u3068\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 16.9271%;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/th>\n<td style=\"width: 82.9427%;\">\n<p>\u516c\u8a3c\u5f79\u5834\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u304a\u308a\u3001\u907a\u8a00\u691c\u7d22\u30b7\u30b9\u30c6\u30e0\u3067\u78ba\u8a8d\u53ef\u80fd\u3002\u539f\u672c\u306f\u516c\u8a3c\u5f79\u5834\u306b\u4fdd\u7ba1\u3002\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u4ee3\u7406\u4eba\u304c\u8acb\u6c42\u53ef\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 16.9271%;\">\u79d8\u5bc6\u8a3c\u66f8\u907a\u8a00<\/th>\n<td style=\"width: 82.9427%;\">\u4f5c\u6210\u5f8c\u3001\u516c\u8a3c\u5f79\u5834\u306b\u63d0\u51fa\u30fb\u5c01\u5370\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u5185\u5bb9\u306f\u516c\u8a3c\u4eba\u3082\u77e5\u3089\u306a\u3044\u305f\u3081\u3001\u5b58\u5728\u306e\u78ba\u8a8d\u306f\u53ef\u80fd\u3060\u304c\u5185\u5bb9\u78ba\u8a8d\u306b\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u691c\u8a8d\u304c\u5fc5\u8981\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 16.9271%;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/th>\n<td style=\"width: 82.9427%;\">\n<p>\u81ea\u5b85\u306a\u3069\u3067\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u30022020\u5e747\u6708\u4ee5\u964d\u306f\u6cd5\u52d9\u5c40\u3067\u306e\u4fdd\u7ba1\u5236\u5ea6\u3042\u308a\u3002\u6cd5\u52d9\u5c40\u3067\u306e\u6709\u7121\u78ba\u8a8d\u304c\u53ef\u80fd\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"cuv47yop08q8dsx0mzwnd\">\u907a\u8a00\u66f8\u78ba\u8a8d\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c<\/h3>\n<p>\u2460\u516c\u8a3c\u5f79\u5834\u3067\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3092\u3059\u308b<br \/>\n\u3000\u5168\u56fd\u306e\u516c\u8a3c\u5f79\u5834\u306b\u3042\u308b\u907a\u8a00\u691c\u7d22\u30b7\u30b9\u30c6\u30e0\u3092\u6d3b\u7528\u3057\u3001\u907a\u8a00\u66f8\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u3002<br \/>\n\u3000\u304a\u8fd1\u304f\u306e\u516c\u8a3c\u5f79\u5834\u3078\u8d74\u3044\u3066\u304f\u3060\u3055\u3044\u3002\uff08<a href=\"https:\/\/www.koshonin.gr.jp\/list\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1aHP\uff5c\u516c\u8a3c\u5f79\u5834\u4e00\u89a7<\/a>\uff09<\/p>\n<p>\u2461\u6cd5\u52d9\u5c40\u3067\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u4fdd\u7ba1\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\n\u3000\uff08<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji03_00051.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701HP\uff5c\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u4fdd\u7ba1\u5236\u5ea6<\/a>\uff09<\/p>\n<p>\u2462\u81ea\u5b85\u3084\u8cb8\u91d1\u5eab\u306b\u79d8\u5bc6\u8a3c\u66f8\u907a\u8a00\u30fb\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\n\u3000\u958b\u5c01\u306e\u969b\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u306e\u691c\u8a8d\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u52dd\u624b\u306b\u958b\u5c01\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\uff08\u6c11\u6cd5\u7b2c1004\u6761\uff09<\/p>\n<h2 id=\"kkz2rsb2vyjmx201swj5j\">14.\u907a\u8a00\u66f8\u306e\u691c\u8a8d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/g_1750731547-1750731547.jpg\" class=\"fr-draggable\" \/><\/p>\n<p>\u79d8\u5bc6\u8a3c\u66f8\u907a\u8a00\u3001\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u958b\u5c01\u305b\u305a\u306b\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u691c\u8a8d\u306e\u7533\u3057\u7acb\u3066\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u6c11\u6cd5\u7b2c1004\u6761\u3000\u7b2c1\u9805\uff09<\/p>\n<p>\u691c\u8a8d\u306e\u624b\u7d9a\u304d\u3092\u884c\u308f\u305a\u306b\u907a\u8a00\u66f8\u3092\u958b\u5c01\u3059\u308b\u3068\u3001\u6c11\u6cd5\u7b2c1005\u6761\u306b\u57fa\u3065\u304d5\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u691c\u8a8d\u3068\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u907a\u8a00\u306e\u5b58\u5728\u30fb\u5f62\u72b6\u30fb\u65e5\u4ed8\u30fb\u7f72\u540d\u306a\u3069\u306e\u72b6\u614b\u3092\u78ba\u8a8d\u3057\u3001\u907a\u8a00\u66f8\u306e\u507d\u9020\u3084\u6539\u3056\u3093\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u907a\u8a00\u306e\u5185\u5bb9\u305d\u306e\u3082\u306e\u304c\u6709\u52b9\u304b\u3069\u3046\u304b\u3092\u5be9\u67fb\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff08\u6c11\u6cd51004\u6761\u7b2c2\u9805\uff09<\/p>\n<p>\u691c\u8a8d\u304c\u6e08\u3093\u3067\u3044\u306a\u3044\u3068\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3084\u9810\u91d1\u306e\u6255\u3044\u623b\u3057\u624b\u7d9a\u304d\u306a\u3069\u304c\u9032\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61\u3068\u306a\u308b\u907a\u8a00\u66f8<\/th>\n<td style=\"width: 602.203px;\">\u30fb\u79d8\u5bc6\u8a3c\u66f8\u907a\u8a00<br \/>\n\u30fb\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\uff08<span style=\"font-size: 16px; color: #333333;\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u4fdd\u7ba1\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u9664\u304f\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u7533\u3057\u7acb\u3066\u5148<\/th>\n<td style=\"width: 602.203px;\">\u6545\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u7acb\u4eba<\/th>\n<td style=\"width: 602.203px;\">\u767a\u898b\u8005\u3001\u76f8\u7d9a\u4eba\u306a\u3069\uff08\u8ab0\u304c\u7533\u3057\u51fa\u3066\u3082\u3088\u3044\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 602.203px;\">\u30fb\u907a\u8a00\u66f8\u539f\u672c<br \/>\n\u30fb\u7533\u7acb\u66f8<br \/>\n\u30fb\u6545\u4eba\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u30fb\u4f4f\u6c11\u7968\u30fb\u95a2\u4fc2\u56f3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9<\/th>\n<td style=\"width: 602.203px;\">\u691c\u8a8d\u306f\u907a\u8a00\u66f8\u306e\u6709\u52b9\u6027\u3092\u5224\u65ad\u3059\u308b\u624b\u7d9a\u304d\u3067\u306f\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/testament-probate\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3068\u306f\uff1f\u5fc5\u8981\u306a\u72b6\u6cc1\u30fb\u7406\u7531\u30fb\u6d41\u308c\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac<\/a><\/p>\n<h2 id=\"wbx0wedi7so17t0aq4iil\">15.\u76f8\u7d9a\u4eba\u8abf\u67fb<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/0azl2898nepn-1750731161.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u8abf\u67fb\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u6b63\u3057\u304f\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u300c\u8ab0\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3042\u305f\u308b\u304b\u300d\u3092\u78ba\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u3053\u306e\u4f5c\u696d\u3092\u76f8\u7d9a\u4eba\u8abf\u67fb\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u6c11\u6cd5\u7b2c887\u6761\uff5e890\u6761\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u629c\u3051\u3066\u3044\u305f\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u8a8d\u8b58\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u7121\u52b9\u306a\u308a\u3001\u3059\u3079\u3066\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3084\u308a\u76f4\u3059\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6545\u4eba\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6238\u7c4d\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u6238\u7c4d\u304b\u3089\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u7279\u5b9a\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u6238\u7c4d\u3092\u9061\u308b\u3053\u3068\u3067\u3001\u5a5a\u59fb\u6b74\u3001\u8a8d\u77e5\u3057\u305f\u5b50\u3001\u990a\u5b50\u7e01\u7d44\u306a\u3069\u306e\u5c65\u6b74\u3082\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u6238\u7c4d\u6cd5\u7b2c10\u6761\uff09<br \/>\n\u524d\u59bb\u3068\u306e\u5b50\u3084\u3001\u8a8d\u77e5\u3057\u305f\u975e\u5ae1\u51fa\u5b50\u306a\u3069\u304c\u6238\u7c4d\u3092\u9061\u308b\u3053\u3068\u306b\u3088\u308a\u767a\u898b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u8abf\u67fb\u3092\u884c\u3046\u4eba<\/th>\n<td style=\"width: 602.203px;\">\u539f\u5247\uff1a\u76f8\u7d9a\u4eba\u672c\u4eba<br \/>\n\u4f8b\u5916\uff1a\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th>\u8abf\u67fb\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/th>\n<td style=\"width: 602.203px;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u300c\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u6238\u7c4d\u300d\uff08\u6539\u88fd\u539f\u6238\u7c4d\u30fb\u9664\u7c4d\u542b\u3080\uff09<br \/>\n\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u8b04\u672c\uff08\u78ba\u8a8d\u306e\u305f\u3081\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u53d6\u5f97\u65b9\u6cd5<\/th>\n<td style=\"width: 602.203px;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td style=\"width: 602.203px;\">\u76f8\u7d9a\u4eba\u306b\u6f0f\u308c\u304c\u3042\u308b\u3068\u5f8c\u3005\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4e0d\u5b89\u304c\u3042\u308c\u3070\u5c02\u9580\u5bb6\uff08\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\uff09\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<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<h2 id=\"odk79fn3egh5grkhwvbjr\">16.\u6545\u4eba\u306e\u8ca1\u7523\u8abf\u67fb<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/utjxogemgq-1750731216.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6545\u4eba\u306e\u8ca1\u7523\u8abf\u67fb\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u306b\u306f\u3001\u307e\u305a\u6545\u4eba\u306e\u8ca1\u7523\u306e\u5168\u4f53\u50cf\uff08\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u30fb\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\uff09\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u6c11\u6cd5\u3060896\u6761\u306b\u76f8\u7d9a\u4eba\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u30fb\u50b5\u52d9\u3092\u539f\u5247\u3059\u3079\u3066\u627f\u7d99\u3059\u308b\u3068\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-investigation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3068\u306f\uff1f\u81ea\u5206\u3067\u6f0f\u308c\u306a\u304f\u884c\u3046\u65b9\u6cd5\u3001\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u57fa\u6e96\u3082\u7d39\u4ecb<\/a><\/p>\n<h3 id=\"k0iysu2t80iyiczuexlwg8\">\u8ca1\u7523\u8abf\u67fb\u3067\u5f97\u3089\u308c\u308b\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8<\/h3>\n<ul>\n<li>\u907a\u7523\u5206\u5272\u306e\u30c8\u30e9\u30d6\u30eb\u9632\u6b62<\/li>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u904e\u5c11\u7533\u544a\u30ea\u30b9\u30af\u56de\u907f<\/li>\n<li>\u50b5\u52d9\u306e\u628a\u63e1\u306b\u3088\u308b\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u306e\u5224\u65ad\u6750\u6599<\/li>\n<\/ul>\n<h3 id=\"6iohi70vu6dy8j624o7dq\">\u8ca1\u7523\u8abf\u67fb\u306e\u65b9\u6cd5<\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30d7\u30e9\u30b9\u306e\u8ca1\u7523<\/th>\n<td style=\"width: 73.2856%;\">\u901a\u5e33\u3001\u4fdd\u967a\u8a3c\u5238\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u901a\u77e5\u66f8\u3001\u767b\u8a18\u7c3f\u8b04\u672c\u3002\u8a3c\u5238\u5316\u8005\u306e\u901a\u77e5\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523<\/th>\n<td style=\"width: 73.2856%;\">\u501f\u5165\u5951\u7d04\u66f8\u3001\u672a\u6255\u306e\u8acb\u6c42\u66f8\u3001\u7763\u4fc3\u72b6\u3001\u6d88\u8cbb\u8005\u91d1\u878d\u3084\u75c5\u9662\u304b\u3089\u306e\u90f5\u9001\u7269<\/td>\n<\/tr>\n<tr>\n<th>\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523<\/th>\n<td style=\"width: 73.2856%;\">\u30b9\u30de\u30db\u30fbPC\u306e\u30e1\u30fc\u30eb\u30fb\u30a2\u30d7\u30ea\u5c65\u6b74\uff08\u30cd\u30c3\u30c8\u9280\u884c\u30fb\u8a3c\u5238\u3001\u4eee\u60f3\u901a\u8ca8\u3001\u30dd\u30a4\u30f3\u30c8\u7b49\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u8abf\u67fb\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u3084\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"zehbxoci8rg4akf2pt29ef\">\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u3092\u691c\u8a0e\u3059\u3079\u304d\u30b1\u30fc\u30b9<\/h3>\n<p>\u501f\u91d1\u306a\u3069\u306e\u30de\u30a4\u30ca\u30b9\u8ca1\u7523\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u304b\u6708\u4ee5\u5185\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u300c\u76f8\u7d9a\u653e\u68c4\u300d\u3084\u300c\u9650\u5b9a\u627f\u8a8d\u300d\u306e\u7533\u3057\u7acb\u3066\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\uff08\u6c11\u6cd5\u7b2c915\u6761\uff09\u3002<\/p>\n<p>\u6545\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u9810\u91d1\u30fb\u4e0d\u52d5\u7523\u306a\u3069\u306e\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3001\u501f\u91d1\u306a\u3069\u306e\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u306f\u4f55\u304c\u3042\u308b\u306e\u304b\u8abf\u3079\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff5c\u9078\u629e\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u6642\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/limited-approval-2\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306e\u9650\u5b9a\u627f\u8a8d\u3068\u306f\uff5c\u76f8\u7d9a\u653e\u68c4\u3068\u9650\u5b9a\u627f\u8a8d\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"2ricsw4l94b1zd44qiveqh\">17.\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u958b\u59cb<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/g7w4cdztxr-1750731332.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u958b\u59cb\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u76f8\u7d9a\u4eba\u304c\u78ba\u5b9a\u3057\u3001\u8ca1\u7523\u5185\u5bb9\u3082\u6574\u7406\u3067\u304d\u305f\u3089\u3001\u8ab0\u304c\u4f55\u3092\u76f8\u7d9a\u3059\u308b\u304b\u3092\u6c7a\u3081\u307e\u3059\u3002\uff08\u907a\u7523\u5206\u5272\u5354\u8b70\uff09<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u6c11\u6cd5\u7b2c907\u6761\u3000\u907a\u8a00\u304c\u306a\u3044\u5834\u5408\u3001\u907a\u7523\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5354\u8b70\u306b\u3088\u3063\u3066\u5206\u5272\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"ftsq7g4qfuolqukwk4q8fe\">\u5354\u8b70\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u6ce8\u610f\u70b9<\/h3>\n<ul>\n<li>\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u53c2\u52a0\u304c\u5fc5\u9808\u3067\u3059\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u305d\u308d\u308f\u305a\u306b\u958b\u50ac\u3055\u308c\u305f\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8a8d\u77e5\u75c7\u306e\u65b9\u304c\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u6210\u5e74\u5f8c\u898b\u4eba\u3092\u9078\u4efb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u539f\u5247\u3001\u305d\u306e\u5185\u5bb9\u306b\u5f93\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u304c\u3042\u308c\u3070\u7570\u306a\u308b\u5206\u5272\u3082\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u306f\u3001<span class=\"f-marker-y\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u53c2\u52a0<\/span>\u3057\u3066\u884c\u3046\u3001\u8ab0\u304c\u3069\u306e\u8ca1\u7523\u3092\u3069\u306e\u3088\u3046\u306b\u3082\u3089\u3046\u304b\u3092\u6c7a\u3081\u308b\u8a71\u3057\u5408\u3044\u3067\u3059\u3002\u53c2\u52a0\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u305f\u5834\u5408\u306f\u3001\u5f8c\u898b\u4eba\u306a\u3069\u306e\u4ee3\u7406\u4eba\u3092\u7acb\u3066\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #383838;\">\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u6545\u4eba\u306e\u907a\u5fd7\u3092\u5c0a\u91cd\u3057\u3001\u907a\u8a00\u901a\u308a\u306b\u907a\u7523\u3092\u5206\u5272\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u3067\u306e\u8a71\u3057\u5408\u3044\u306b\u3088\u308a\u907a\u7523\u306e\u5206\u5272\u3092\u6c7a\u3081\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5354\u8b70\u3092\u884c\u3046\u4eba<\/th>\n<td style=\"width: 562.05px;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\uff08\u6210\u5e74\u5f8c\u898b\u4eba\u3084\u4ee3\u7406\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3042\u308a\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5354\u8b70\u306e\u5b9f\u65bd\u5834\u6240<\/th>\n<td style=\"width: 562.05px;\">\u5834\u6240\u306f\u81ea\u7531<\/td>\n<\/tr>\n<tr>\n<th>\u5408\u610f\u306b\u81f3\u3089\u306a\u3044\u5834\u5408<\/th>\n<td style=\"width: 562.05px;\">\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u8abf\u505c\u3092\u7533\u3057\u7acb\u3066\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"gwelfr34t0f26b6nkpkjatk\">\u3082\u3081\u3066\u3057\u307e\u3063\u305f\u3089\u3001\u8abf\u505c\u30fb\u5be9\u5224\u3078<\/h3>\n<p>\u300c\u907a\u7523\u5206\u5272\u5354\u8b70\u300d\u3067\u907a\u7523\u306e\u5206\u5272\u65b9\u6cd5\u304c\u6c7a\u307e\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u300c\u8abf\u505c\u300d\u3092\u7533\u3057\u7acb\u3066\u3066\u89e3\u6c7a\u306b\u5411\u3051\u3066\u306e\u8a71\u3057\u5408\u3044\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u8abf\u505c\u3067\u3082\u907a\u7523\u5206\u5272\u65b9\u6cd5\u304c\u6c7a\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u81ea\u52d5\u7684\u306b\u5be9\u5224\u624b\u7d9a\u304d\u304c\u958b\u59cb\u3055\u308c\u3001\u88c1\u5224\u5b98\u306b\u3088\u308b\u300c\u5be9\u5224\u300d\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u88c1\u5224\u5b98\u304c\u8cc7\u6599\u3084\u8a3c\u62e0\u3092\u8abf\u3079\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u4e8b\u60c5\u8074\u53d6\u3092\u884c\u3044\u3001\u6700\u7d42\u7684\u306b\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-division-mediation-2\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u8abf\u505c\u3068\u306f\uff1f\u56f3\u89e3\u3092\u7528\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n<h2 id=\"ms3q2ls1z4m3mbca1nmizi\">18.\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/elgnfiqcb5-1750731361.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3063\u305f\u3089\u3001\u305d\u306e\u5185\u5bb9\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\uff08\u6c11\u6cd5907\u6761\u7b2c2\u9805\uff09<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u306f\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u306b\u3088\u308a\u907a\u7523\u3092\u3069\u3046\u5206\u3051\u308b\u304b\u6c7a\u3081\u305f\u5185\u5bb9\u3092\u6587\u66f8\u306b\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u66f8\u9762\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u6cd5\u52d9\u5c40\u306a\u3069\u3067\u540d\u7fa9\u5909\u66f4\u7b49\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u66f8\u5f0f\u306b\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5185\u5bb9\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u91d1\u878d\u6a5f\u95a2\u3084\u6cd5\u52d9\u5c40\u3067\u53d7\u7406\u3055\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5fc3\u914d\u306a\u65b9\u306f\u53f8\u6cd5\u66f8\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u30fb\u5f01\u8b77\u58eb\u306b\u6587\u6848\u306e\u78ba\u8a8d\u3084\u4f5c\u6210\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u306e\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5fc5\u8981\u306a\u8a18\u8f09\u4e8b\u9805<\/th>\n<td style=\"width: 562.05px;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u30fb\u5206\u5272\u5185\u5bb9\uff08\u8ab0\u304c\u4f55\u3092\u76f8\u7d9a\u3059\u308b\u304b\uff09\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u7f72\u540d\u30fb\u62bc\u5370<\/th>\n<td style=\"width: 562.05px;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u8f9e\u66f8\u3068\u5b9f\u5370\u62bc\u5370\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\uff08\u767a\u884c\u304b\u3089\uff13\u30ab\u6708\u4ee5\u5185\uff09\u306e\u6dfb\u4ed8\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u3068\u306a\u308b\u5834\u9762<\/th>\n<td style=\"width: 562.05px;\">\u30fb\u9810\u8caf\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u30fb\u89e3\u7d04<br \/>\n\u30fb\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18<br \/>\n\u30fb\u682a\u5f0f\u3001\u4fdd\u967a\u3001\u8eca\u4e21\u306a\u3069\u306e\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<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<h2 id=\"qu2b4mk3mvg0xhtoqqxmed\">19.\u9810\u8caf\u91d1\u30fb\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/0e4d6r0p10hk-1750731384.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u9810\u8caf\u91d1\u30fb\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u540d\u7fa9\uff08\u6240\u6709\u8005\uff09\u3092\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u4eba\u3078\u5909\u66f4\u3059\u308b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\uff08\u6c11\u6cd5896\u6761\uff09\u73fe\u5b9f\u306b\u8ca1\u7523\u3092\u4f7f\u3063\u305f\u308a\u51e6\u5206\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306b\u306f\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"btpmwic1vmayjqzk6pb8i\">\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18\u306b\u3064\u3044\u3066<\/h3>\n<p>\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306e\u3053\u3068\u3092\u300c\u76f8\u7d9a\u767b\u8a18\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>2024\u5e744\u67081\u65e5\u3088\u308a\u76f8\u7d9a\u767b\u8a18\u306f\u7fa9\u52d9\u5316\u3055\u308c\u30013\u5e74\u4ee5\u5185\u306b\u767b\u8a18\u3092\u3057\u306a\u3044\u3068\u904e\u6599\uff0810\u4e07\u5186\u4ee5\u4e0b\uff09\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u4e0d\u52d5\u7523\u767b\u8a18\u6cd5\u3000\u7b2c76\u6761\u306e2\uff09<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u30fb\u62c5\u4fdd\u8a2d\u5b9a\u3067\u304d\u306a\u3044\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u3068\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u3084\u3059\u3044\u3068\u3044\u3063\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u751f\u3058\u307e\u3059\u3002<\/p>\n<h3 id=\"xz6z1fao51kkjsllzpi8g\">\u540d\u7fa9\u5909\u66f4\u306e\u57fa\u672c\u60c5\u5831<\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u8ca1\u7523\u306e\u7a2e\u985e<\/th>\n<td style=\"width: 33.3333%;\">\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3046\u5834\u6240<\/td>\n<td style=\"width: 33.3333%;\">\u624b\u7d9a\u304d\u3092\u3059\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u4e0d\u52d5\u7523\uff08\u81ea\u5b85\u30fb\u571f\u5730\u306a\u3069\uff09<\/th>\n<td style=\"width: 33.3333%;\">\u7ba1\u8f44\u306e\u6cd5\u52d9\u5c40\uff08\u76f8\u7d9a\u767b\u8a18\uff09<\/td>\n<td style=\"width: 33.3333%;\">\u76f8\u7d9a\u4eba\uff08\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3082\u53ef\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u9810\u8caf\u91d1<\/th>\n<td style=\"width: 33.3333%;\">\u5404\u91d1\u878d\u6a5f\u95a2\u306e\u5e97\u8217\u7a93\u53e3<\/td>\n<td style=\"width: 33.3333%;\">\u76f8\u7d9a\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u306a\u3069<\/th>\n<td style=\"width: 33.3333%;\">\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u53d6\u6271\u91d1\u878d\u6a5f\u95a2<\/td>\n<td style=\"width: 33.3333%;\">\u76f8\u7d9a\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u81ea\u8ee2\u8eca\u30fb\u30d0\u30a4\u30af<\/th>\n<td style=\"width: 33.3333%;\">\u9678\u904b\u652f\u5c40<\/td>\n<td style=\"width: 33.3333%;\">\u76f8\u7d9a\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"jensahszepnmqi1ntsdfw9\">20.\u9ad8\u984d\u7642\u990a\u8cbb\u306e\u8acb\u6c42<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/le4vnyiq5b8-1750731418.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6545\u4eba\u304c\u751f\u524d\u306b\u5165\u9662\u3084\u624b\u8853\u306a\u3069\u306b\u3088\u308a\u9ad8\u984d\u306a\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u9ad8\u984d\u7642\u990a\u8cbb\u306e\u6255\u3044\u623b\u3057\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u516c\u7684\u533b\u7642\u4fdd\u967a\u5236\u5ea6\u306b\u304a\u3044\u3066\u3001\uff11\u304b\u6708\u306e\u533b\u7642\u8cbb\u304c\u81ea\u5df1\u8ca0\u62c5\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u5206\u306b\u3064\u3044\u3066\u3001\u5f8c\u65e5\u6255\u3044\u623b\u3057\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\uff08\u5065\u5eb7\u4fdd\u967a\u6cd5\u3000\u7b2c115\u6761\u3001\u7b2c116\u6761\uff09<\/p>\n<p>\u8a3a\u7642\u3092\u53d7\u3051\u305f\u6708\u306e\u7d04\uff13\u304b\u6708\u5f8c\u306b\u3001\u4fdd\u967a\u8005\uff08\u5e02\u533a\u753a\u6751\u3084\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\uff09\u304b\u3089\u300c\u9ad8\u984d\u7642\u990a\u8cbb\u652f\u7d66\u7533\u8acb\u66f8\u300d\u304c\u5c4a\u304f\u306e\u3067\u3001\u6307\u5b9a\u3055\u308c\u305f\u7533\u8acb\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u30fb\u632f\u8fbc\u53e3\u5ea7\u306a\u3069\u3068\u5171\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u539f\u5247\u3001\u8a3a\u7642\u6708\u306e\u7fcc\u6708\u521d\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185\u306b\u7533\u8acb\u3059\u308c\u3070\u53d7\u7d66\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"53zzm331e7l22h3t1hyzqf\">\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2<\/h3>\n<p>\u6545\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306b\u53d7\u3051\u53d6\u308b\u9ad8\u984d\u7642\u990a\u8cbb\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3067\u3059\u3002\uff08\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u90543-20\uff09<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u3001\u9ad8\u984d\u7642\u990a\u8cbb\u306e\u91d1\u984d\u3082\u542b\u3081\u3066\u8ca1\u7523\u8a55\u4fa1\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61\u8005<\/th>\n<td style=\"width: 562.05px;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u5065\u5eb7\u4fdd\u967a\u52a0\u5165\u8005\u3067\u3001\u751f\u524d\u306b\u9ad8\u984d\u306a\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u8acb\u8005<\/th>\n<td style=\"width: 562.05px;\">\u539f\u5247\u3068\u3057\u3066\u907a\u65cf\uff08\u76f8\u7d9a\u4eba\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u8acb\u671f\u9650<\/th>\n<td style=\"width: 562.05px;\">\u8a3a\u7642\u6708\u306e\u7fcc\u6708\u521d\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185\uff08\u5065\u5eb7\u4fdd\u967a\u6cd5\u7b2c193\u6761\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u8acb\u7a93\u53e3<\/th>\n<td style=\"width: 562.05px;\">\u5e02\u533a\u753a\u6751\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u62c5\u5f53\u8ab2\u3001\u307e\u305f\u306f\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e\u306e\u4e00\u4f8b<\/th>\n<td style=\"width: 562.05px;\">\u9ad8\u984d\u7642\u990a\u8cbb\u652f\u7d66\u7533\u8acb\u66f8\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3001\u6545\u4eba\u306e\u4fdd\u967a\u8a3c\u3001\u632f\u8fbc\u53e3\u5ea7\u60c5\u5831\u3001\u9818\u53ce\u66f8\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td style=\"width: 562.05px;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff0810\u304b\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u8acb\u6c42\u984d\u3092\u78ba\u5b9a\u3057\u3001\u8ca1\u7523\u8a55\u4fa1\u306b\u53cd\u6620\u3055\u305b\u307e\u3057\u3087\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"cd7or7w0oxpj3b6ti1dz5k\">21.\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u306e\u7533\u3057\u7acb\u3066<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/w93uoskuiip-1750731452.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u306e\u7533\u3057\u7acb\u3066\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\uff08\u6545\u4eba\uff09\u306b\u591a\u984d\u306e\u501f\u91d1\u3084\u50b5\u52d9\u304c\u3042\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u653e\u68c4\u307e\u305f\u306f\u9650\u5b9a\u627f\u8a8d\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u3067\u501f\u91d1\u3092\u8ca0\u308f\u305a\u306b\u6e08\u3080\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 24.7743%;\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f<\/th>\n<td style=\"width: 75.0955%;\">\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3082\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3082\u4e00\u5207\u76f8\u7d9a\u3057\u306a\u3044\u3068\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<br \/>\n\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u8ff0\u66f8\u3092\u63d0\u51fa\u3057\u3001\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3067\u3001\u6700\u521d\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 24.7743%;\">\u9650\u5b9a\u627f\u8a8d\u3068\u306f<\/th>\n<td style=\"width: 75.0955%;\">\u76f8\u7d9a\u306b\u3088\u3063\u3066\u5f97\u305f\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u306e\u7bc4\u56f2\u5185\u3067\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3092\u8fd4\u6e08\u3046\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u306b\u501f\u91d1\u304c\u3042\u308b\u304b\u4e0d\u660e\u306a\u3068\u304d\u306a\u3069\u306b\u9078\u629e\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u306f\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff13\u304b\u6708\u4ee5\u5185\uff08\u6c11\u6cd5\u7b2c915\u6761\uff09\u306b\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u5358\u7d14\u627f\u8a8d\uff08\u3059\u3079\u3066\u3092\u76f8\u7d9a\u3059\u308b\uff09\u3068\u307f\u306a\u3055\u308c\u3001\u501f\u91d1\u306e\u8fd4\u6e08\u7fa9\u52d9\u3082\u3059\u3079\u3066\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u624b\u7d9a\u304d\u3092\u3059\u308b\u4eba<\/th>\n<td style=\"width: 562.05px;\">\u539f\u5247\u3068\u3057\u3066\u5404\u76f8\u7d9a\u4eba\u672c\u4eba<br \/>\n\uff08\u672a\u6210\u5e74\u8005\u3084\u6210\u5e74\u88ab\u5f8c\u898b\u4eba\u306e\u5834\u5408\u306f\u6cd5\u5b9a\u4ee3\u7406\u4eba\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u3057\u7acb\u3066\u5148<\/th>\n<td style=\"width: 562.05px;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u3057\u7acb\u3066\u671f\u9650<\/th>\n<td style=\"width: 562.05px;\">\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff13\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e\u306e\u4f8b<\/th>\n<td style=\"width: 562.05px;\">\u30fb\u7533\u8ff0\u66f8\uff08\u88c1\u5224\u6240\u6240\u5b9a\u69d8\u5f0f\uff09<br \/>\n\u30fb\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u4f4f\u6c11\u7968<br \/>\n\u30fb\u53ce\u5165\u5370\u7d19\u30fb\u5207\u624b\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9<\/th>\n<td style=\"width: 562.05px;\">\u671f\u9650\u3092\u3059\u304e\u308b\u3068\u81ea\u52d5\u7684\u306b\u5358\u7d14\u627f\u8a8d\u6271\u3044\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u5c02\u9580\u5bb6\u306e\u95a2\u4e0e<\/th>\n<td style=\"width: 562.05px;\">\u66f8\u985e\u306e\u4f5c\u6210\u3084\u88c1\u5224\u6240\u5bfe\u5fdc\u3092\u53f8\u6cd5\u66f8\u58eb\u3084\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u53ef\u80fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff5c\u9078\u629e\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u6642\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/limited-approval-2\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306e\u9650\u5b9a\u627f\u8a8d\u3068\u306f\uff5c\u76f8\u7d9a\u653e\u68c4\u3068\u9650\u5b9a\u627f\u8a8d\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"7djxyvlrpgrhiun5du76zj\">22.\u6e96\u78ba\u5b9a\u7533\u544a<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/x7fn88tflx-1750731473.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u682a\u5f0f\u8b72\u6e21\u306a\u3069\u306e\u6240\u5f97\u3092\u5f97\u3066\u3044\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f\u305d\u306e\u5e74\u306e\uff11\u6708\uff11\u65e5\u304b\u3089\u6b7b\u4ea1\u65e5\u307e\u3067\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u6240\u5f97\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u6545\u4eba\u306e\u4ee3\u308a\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u5b8c\u4e86\u3055\u305b\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u671f\u9650\u306f\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c124\u6761\uff09<br \/>\n\u81ea\u5206\u3067\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/th>\n<td style=\"width: 562.05px;\">\u751f\u524d\u306b\u4e8b\u696d\u30fb\u4e0d\u52d5\u7523\u30fb\u8b72\u6e21\u306a\u3069\u306e\u6240\u5f97\u304c\u3042\u3063\u305f\u76f8\u7d9a\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u624b\u7d9a\u304d\u3092\u3059\u308b\u4eba<\/th>\n<td style=\"width: 562.05px;\">\u76f8\u7d9a\u4eba\uff08\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u3001\u9023\u540d\u3067\u63d0\u51fa\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u544a\u5148<\/th>\n<td style=\"width: 562.05px;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u544a\u671f\u9650<\/th>\n<td style=\"width: 562.05px;\">\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u304b\u6708\u4ee5\u5185\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c124\u6761\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u306e\u95a2\u4fc2<\/th>\n<td style=\"width: 562.05px;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u306f\u5225\u306e\u624b\u7d9a\u304d\u3002<br \/>\n\u4e21\u65b9\u5fc5\u8981\u306a\u5834\u5408\u306f\u6e1b\u7532\u3057\u3066\u6e96\u5099\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/quasi-final-return\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\u300c\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u78ba\u5b9a\u7533\u544a\u300d<\/a><\/p>\n<h2 id=\"s0aqq0d82znqc5dlwo2cqb\">23.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/9rndfqywwap-1750731500.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u76f8\u7d9a\u958b\u59cb\uff08\uff1d\u6b7b\u4ea1\uff09\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\uff10\u304b\u6708\u4ee5\u5185\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c27\u6761\uff09<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3067\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u3084\u7279\u4f8b\u306e\u9069\u7528\u5224\u65ad\u306a\u3069\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u300c\u8ab0\u306b\u3069\u306e\u8ca1\u7523\u3092\u6e21\u3059\u304b\u300d\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u305f\u3081\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u8ca1\u7523\u8a55\u4fa1\u3002\u5206\u5272\u6848\u30fb\u7d0d\u7a0e\u65b9\u6cd5\u306e\u691c\u8a0e\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/th>\n<td style=\"width: 75.7032%;\">\u76f8\u7d9a\u8ca1\u7523\u306e\u8ab2\u7a0e\u4fa1\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u76f8\u7d9a\u4eba\u7b49<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u544a\u5148<\/th>\n<td style=\"width: 75.7032%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u544a\u671f\u9650<\/th>\n<td style=\"width: 75.7032%;\">\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c27\u6761\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u7d0d\u7a0e\u65b9\u6cd5<\/th>\n<td style=\"width: 75.7032%;\">\u539f\u5247\u73fe\u91d1\u4e00\u62ec\u7d0d\u4ed8<\/td>\n<\/tr>\n<tr>\n<th>\u6ce8\u610f\u70b9<\/th>\n<td style=\"width: 75.7032%;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u7d42\u308f\u3089\u306a\u3044\u5834\u5408\u3067\u3082\u7533\u544a\u671f\u9650\u306f\u5ef6\u3073\u306a\u3044\u3002\u672a\u5206\u5272\u3067\u3082\u7533\u544a\u306f\u5fc5\u8981\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<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=\"k9yc09cy985gogd5vjytv\">24.\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/06\/1sebhlr114m-1750731532.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3055\u308c\u305f\u3068\u304d\u306f\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u907a\u7559\u5206\u3068\u306f\u6c11\u6cd5\u3067\u4fdd\u969c\u3055\u308c\u305f\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206\u3067\u3059\u3002<br \/>\n\u914d\u5076\u8005\u3084\u5b50\u4f9b\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\u3001\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u306a\u3069\uff09\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u907a\u8a00\u3084\u751f\u524d\u8d08\u4e0e\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u672c\u6765\u76f8\u7d9a\u3067\u304d\u308b\u306f\u305a\u306e\u8ca1\u7523\u306e\u5272\u5408\uff08\uff1d\u907a\u7559\u5206\uff09\u304c\u4fb5\u5bb3\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u306f\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306b\u3088\u3063\u3066\u91d1\u92ad\u3067\u306e\u4fdd\u969c\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff08\u6c11\u6cd51046\u6761\uff09<\/p>\n<p>\u305f\u3060\u3057\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306b\u306f\u3001\u6d88\u6ec5\u6642\u52b9\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u6c11\u6cd5\u7b2c1048\u6761\uff09<br 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