{"id":2673,"date":"2024-03-01T09:00:24","date_gmt":"2024-03-01T00:00:24","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2673"},"modified":"2025-07-15T10:29:32","modified_gmt":"2025-07-15T01:29:32","slug":"child-none-couple-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/child-none-couple-inheritance","title":{"rendered":"\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u8ab0\u306e\u3082\u306e\uff1f\u8003\u3048\u3089\u308c\u308b\uff13\u3064\u306e\u30d1\u30bf\u30fc\u30f3"},"content":{"rendered":"<p>\u79c1\u305f\u3061\u592b\u5a66\u306b\u5b50\u4f9b\u304c\u3044\u308c\u3070\u3001\u79c1\u306e\u907a\u7523\u306f\u914d\u5076\u8005\u3068\u5b50\u4f9b\u306b\u53d7\u3051\u7d99\u304c\u308c\u308b\u3053\u3068\u306f\u308f\u304b\u308b\u3002<br \/>\n\u3067\u3082\u3001<span class=\"f-marker-y\"><strong>\u79c1\u305f\u3061\u592b\u5a66\u306b\u306f\u5b50\u4f9b\u304c\u3044\u306a\u3044<\/strong><\/span><strong>\u3002<span class=\"f-marker-y\">\u3053\u306e\u5834\u5408\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u306e\u306f\u8ab0\u306b\u306a\u308b\u306e<\/span>\u3060\u308d\u3046\u2026\uff1f<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3088\u304f\u76f8\u7d9a\u306e\u4f8b\u3068\u3057\u3066\u767b\u5834\u3059\u308b\u306e\u306f\u3001\u592b\u5a66\u3068\u5b50\u4f9b\u304c\u76f8\u7d9a\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002<br \/>\n\u5b50\u4f9b\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u65b9\u306f\u3001\u3054\u81ea\u8eab\u306e\u5834\u5408\u3001\u8ab0\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u306e\u304b\u6c17\u306b\u306a\u308b\u306e\u306f\u5f53\u7136\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306f<strong><span class=\"f-marker-y\">\u5b50\u4f9b\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307f\u306a\u3055\u3093\u304c\u3054\u81ea\u8eab\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u72b6\u6cc1\u3092\u601d\u3044\u6d6e\u304b\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u9069\u5207\u306a\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3046\u4e0a\u3067\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u308f\u304b\u308b\u3053\u3068\u3011<\/p>\n<ul class=\"\">\n<li><u>\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u3067\u8003\u3048\u3089\u308c\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u30d1\u30bf\u30fc\u30f3<\/u><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/d9qgelawrsv-1709008180-1709008262-1.png\" class=\"fr-draggable\" \/><\/li>\n<\/ul>\n<ul>\n<li><u>\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u3067\u306f\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308a\u3084\u3059\u3044<\/u><br \/>\n\u3010\u30c8\u30e9\u30d6\u30eb\u2460\u3011\u914d\u5076\u8005\u3068\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u306e\u95a2\u4fc2\u304c\u60aa\u304f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u9032\u307e\u306a\u3044<br \/>\n\u3010\u30c8\u30e9\u30d6\u30eb\u2461\u3011\u907a\u7523\u304c\u81ea\u5b85\u3057\u304b\u306a\u304f\u3001\u914d\u5076\u8005\u304c\u81ea\u5b85\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u306a\u308b<\/li>\n<li><u>\u5b50\u306a\u3057\u592b\u5a66\u306f\u76f8\u7d9a\u306b\u5099\u3048\u3066\u751f\u524d\u5bfe\u7b56\u3092\u53d6\u308b\u3079\u304d<\/u><br \/>\n\u3010\u751f\u524d\u5bfe\u7b56\u2460\u3011\u907a\u8a00\u66f8\u306e\u4f5c\u6210<br \/>\n\u3010\u751f\u524d\u5bfe\u7b56\u2461\u3011\u914d\u5076\u8005\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<br \/>\n\u3010\u751f\u524d\u5bfe\u7b56\u2462\u3011\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u3092\u914d\u5076\u8005\u306b\u3059\u308b<br \/>\n\u3010\u751f\u524d\u5bfe\u7b56\u2463\u3011\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"j84nwrypsnpnniqdzhqu6t\">1.\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u3067\u8003\u3048\u3089\u308c\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u30d1\u30bf\u30fc\u30f3\uff13\u9078<\/h2>\n<p>\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u3067\u8003\u3048\u3089\u308c\u308b\u6cd5\u5b9a\u76f8\u7d9a\u30d1\u30bf\u30fc\u30f3\u3092\uff13\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001<strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u3066\u304c\u914d\u5076\u8005\u306e\u3082\u306e\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/strong><br \/>\n\u30d1\u30bf\u30fc\u30f32\u30fb3\u306e\u5834\u5408\u3001\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u30fb\u5144\u5f1f\u59c9\u59b9\u306b\u3082\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 53.3333%;\" colspan=\"2\">\u30d1\u30bf\u30fc\u30f3<\/th>\n<th style=\"width: 46.5385%;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 6.6667%; text-align: center;\">\uff11<\/td>\n<td style=\"width: 46.6667%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u306f\u5144\u5f1f\u304c\u3044\u306a\u3044\u5834\u5408<\/td>\n<td style=\"width: 46.5384%;\">\u914d\u5076\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.6667%; text-align: center;\">\uff12<\/td>\n<td style=\"width: 46.6667%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u5b58\u547d\u306e\u5834\u5408<\/td>\n<td style=\"width: 46.5384%;\">\u914d\u5076\u8005\u3068\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.6667%; text-align: center;\">\uff13<\/td>\n<td style=\"width: 46.6667%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u308b\u5834\u5408<\/td>\n<td style=\"width: 46.5384%;\">\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"8nph96887fpgaiwpxzmqur\">\u3010\u30d1\u30bf\u30fc\u30f3\uff11\u3011\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u306f\u5144\u5f1f\u304c\u3044\u306a\u3044\u5834\u5408\u2192\u914d\u5076\u8005<\/h3>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u306f\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u306a\u3044\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u307f\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u914d\u5076\u8005\u304c\u5168\u3066\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/61ul6l2jl8d-1706149930.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"uqhqwpey6rn5i3m2vxx9k\">\u3010\u30d1\u30bf\u30fc\u30f3\uff12\u3011\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u5b58\u547d\u306e\u5834\u5408\u2192\u914d\u5076\u8005\u3068\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u5b58\u547d\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u914d\u5076\u8005\u3068\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f2\/3\u3001\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u306e\u76f8\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f1\/3\u3067\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/e0tmwud60l-1706150194.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"0dcubmut9o9cu9zgngr3uw\">\u3010\u30d1\u30bf\u30fc\u30f3\uff13\u3011\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u308b\u5834\u5408\u2192\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/h3>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u304c\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u88ab\u76f8\u7d9a\u4eba\u306b\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u308b\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f3\/4\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f1\/4\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/tl7a5nz6n2-1706150436.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"tacad56541ldm4uborwdus\">\u203b\u7525\u30fb\u59ea\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308b<\/h4>\n<p>\u5144\u5f1f\u59c9\u59b9\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u524d\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001<strong><span class=\"f-marker-y\">\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u4f9b\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u7525\u30fb\u59ea\uff09\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba<\/span><\/strong>\u3068\u3057\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u6a29\u5229\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305f\u3060\u3057\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001<strong><span class=\"f-marker-y\">\uff11\u4ee3\uff08\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u898b\u305f\u7525\u30fb\u59ea\uff09\u307e\u3067<\/span><\/strong>\u3067\u3059\u3002<\/span><br \/>\n\u30ec\u30a2\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5144\u5f1f\u59c9\u59b9\u3068\u7525\u30fb\u59ea\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u524d\u306b\u4ea1\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u7525\u30fb\u59ea\u306e\u5b50\u4f9b\u304c\u5b58\u547d\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7525\u30fb\u59ea\u306e\u5b50\u4f9b\u306f\u4ee3\u8972\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/d17xghob8vc-1706150874.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u25a0\u4ee3\u8972\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/per-stirpes\" target=\"_blank\" rel=\"noopener\">\u3010\u56f3\u89e3\u3011\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306f\uff1f\u306a\u308b\u4eba\u30fb\u5272\u5408\u30fb\u907a\u7523\u5206\u5272\u524d\u306b\u77e5\u308b\u3079\u304d\u3053\u3068<\/a><\/p>\n<h2 id=\"9r23qsdr6qk2ooaxhkz1\">2.\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u3067\u8d77\u3053\u308a\u304c\u3061\u306a\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\uff12\u9078<\/h2>\n<p>\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u3067\u8d77\u3053\u308a\u304c\u3061\u306a\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u306e\u5834\u5408\u3001<a href=\"#j84nwrypsnpnniqdzhqu6t\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0<\/a>\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u914d\u5076\u8005\u3068\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u30fb\u5144\u5f1f\u59c9\u59b9\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e00\u822c\u7684\u306b<span class=\"f-marker-y\"><strong>\u914d\u5076\u8005\u3068\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u306f\u5fc3\u7406\u7684\u306a\u8ddd\u96e2\u304c\u3042\u308b<\/strong><\/span>\u5834\u5408\u304c\u591a\u304f\u3001\u914d\u5076\u8005\u3068\u5b50\u4f9b\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3088\u308a\u3082<span class=\"f-marker-y\"><strong>\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308a\u3084\u3059\u3044<\/strong><\/span>\u306e\u304c\u73fe\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u8d77\u3053\u308a\u304c\u3061\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u4e8b\u524d\u306b\u77e5\u308b\u3053\u3068\u3067\u3001\u751f\u524d\u306b\u5bfe\u7b56\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#5bjkdcha2i683xdfkqz4qd\" target=\"_self\" rel=\"noopener\">\u914d\u5076\u8005\u3068\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u306e\u95a2\u4fc2\u304c\u60aa\u304f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u9032\u307e\u306a\u3044<\/a><\/li>\n<li><a href=\"#39twg0u3eojab04l58s7pg\" target=\"_self\" rel=\"noopener\">\u4e0d\u52d5\u7523\u306a\u3069\u306e\u3059\u3050\u306b\u5206\u3051\u3089\u308c\u306a\u3044\u907a\u7523\u306e\u5206\u5272\u65b9\u6cd5\u3067\u63c9\u3081\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"5bjkdcha2i683xdfkqz4qd\">2-1.\u914d\u5076\u8005\u3068\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u306e\u95a2\u4fc2\u304c\u60aa\u304f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u9032\u307e\u306a\u3044<\/h3>\n<p>\u8d77\u3053\u308a\u304c\u3061\u306a\u30c8\u30e9\u30d6\u30eb\u306e\uff11\u3064\u76ee\u306f\u3001<span class=\"f-marker-y\">\u914d\u5076\u8005\u3068\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u306e\u95a2\u4fc2\u304c\u60aa\u304f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u9032\u307e\u306a\u3044<\/span>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u304c\u306a\u304f\u3001\u914d\u5076\u8005\u3068\u89aa\u307e\u305f\u306f\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u907a\u3055\u308c\u305f\u914d\u5076\u8005\u306f\u3001\u7fa9\u7406\u306e\u4e21\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u3068\u907a\u7523\u5206\u5272\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u306e\u89aa\u5b50\u3067\u3082\u8a71\u3057\u306b\u304f\u3044\u3001\u907a\u7523\u3068\u3044\u3046\u304a\u91d1\u306e\u8a71\u3092\u3001\u7fa9\u7406\u306e\u89aa\u306a\u3069\u3068\u3059\u308b\u3002\u8003\u3048\u305f\u3060\u3051\u3067\u3082\u3001\u914d\u5076\u8005\u306b\u5927\u304d\u306a\u8ca0\u62c5\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u914d\u5076\u8005\u3068\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u3067\u610f\u898b\u304c\u5408\u308f\u305a\u306b\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u3044\u3064\u307e\u3067\u3082\u7d42\u308f\u3089\u305a\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u9032\u307e\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u3082\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"39twg0u3eojab04l58s7pg\">2-2.\u907a\u7523\u304c\u81ea\u5b85\u3057\u304b\u306a\u304f\u3001\u914d\u5076\u8005\u304c\u81ea\u5b85\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u306a\u308b<\/h3>\n<p>\u907a\u7523\u304c\u81ea\u5b85\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u307f\u306e\u5834\u5408\u3001<span class=\"f-marker-y\">\u914d\u5076\u8005\u304c\u4f4f\u307f\u6163\u308c\u305f\u81ea\u5b85\u3092\u58f2\u5374<\/span>\u305b\u3056\u308b\u5f97\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u907a\u7523\u306e\u307b\u3068\u3093\u3069\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u5834\u5408\u306f\u3001\uff11\u4eba\u304c\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u4ee3\u511f\u91d1\u3068\u3057\u3066\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u5206\u306b\u898b\u5408\u3063\u305f\u984d\u306e\u91d1\u92ad\u3092\u652f\u6255\u3046\u65b9\u6cd5\u3067\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u4ed6\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u3066\u3001\u914d\u5076\u8005\u306e\u624b\u5143\u306b\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u652f\u6255\u3048\u308b\u8cc7\u91d1\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u914d\u5076\u8005\u306f\u81ea\u5b85\u3092\u58f2\u5374\u3057\u73fe\u91d1\u5316\u3057\u3066\u3001\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u907a\u7523\u3092\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"z0siv6wo6oad0ic7v7blzt\">3.\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u304c\u3068\u308b\u3079\u304d\u751f\u524d\u5bfe\u7b56\uff14\u9078<\/h2>\n<p><a href=\"#9r23qsdr6qk2ooaxhkz1\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0\u3067<\/a>\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306a\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3068\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3001\u5b50\u306a\u3057\u592b\u5a66\u304c\u3068\u308b\u3079\u304d\u751f\u524d\u5bfe\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#ev1nunttqfrs6yf6rsv907\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li>\n<li><a href=\"#ff4ot4xfrv4ya9b58psdj\" target=\"_self\" rel=\"noopener\">\u914d\u5076\u8005\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/a><\/li>\n<li><a href=\"#qt4b4p5zv305xjsk5aa7pb\" target=\"_self\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u3092\u914d\u5076\u8005\u306b\u3059\u308b<\/a><\/li>\n<li><a href=\"#2eviboiaspc6e87z9a54ii\" target=\"_self\" rel=\"noopener\">\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"ev1nunttqfrs6yf6rsv907\">3-1.\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u5b50\u306a\u3057\u592b\u5a66\u304c\u3068\u308b\u3079\u304d\u751f\u524d\u5bfe\u7b56\u306e\uff11\u3064\u76ee\u306f\u3001<span class=\"f-marker-y\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068<\/span>\u3067\u3059\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u306b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3088\u308a\u3082\u5f37\u3044\u52b9\u529b\u304c\u3042\u308b\u305f\u3081\u3001\u907a\u8a00\u66f8\u306b\u300c\u914d\u5076\u8005\u306b\u907a\u7523\u306e\u3046\u3061\u3007\u3007\u3092\u907a\u3059\u300d\u3068\u8a18\u8f09\u3057\u3001\u305d\u306e\u907a\u8a00\u304c\u6709\u52b9\u3067\u3042\u308c\u3070\u3001<strong><span class=\"f-marker-y\">\u76f8\u7d9a\u767a\u751f\u6642\u306b\u6307\u5b9a\u3057\u305f\u907a\u7523\u3092\u914d\u5076\u8005\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u907a\u8a00\u66f8\u3067\u3042\u3063\u3066\u3082\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u907a\u7559\u5206\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u89aa\u306f\u907a\u7523\u306e1\/6\u306e\u907a\u7559\u5206\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u300c\u914d\u5076\u8005\u306b\u5168\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u89aa\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u3057\u305f\u3089\u3001\u914d\u5076\u8005\u306f\u5168\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u3001<span class=\"f-marker-y\"><strong>\u907a\u7559\u5206\u306b\u914d\u616e<\/strong><\/span>\u3057\u305f\u5185\u5bb9\u3067\u4f5c\u6210\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0\u907a\u8a00\u66f8\u3068\u907a\u7559\u5206\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/will-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u304c\u3042\u3063\u3066\u3082\u907a\u7559\u5206\u306f\u8cb0\u3048\u308b\uff1f\u30b1\u30fc\u30b9\u5225\u307e\u3068\u3081<\/a><\/p>\n<h3 id=\"ff4ot4xfrv4ya9b58psdj\">3-2.\u914d\u5076\u8005\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-y\">\u914d\u5076\u8005\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/span><\/span><span style=\"font-size: 16px; color: #333333;\">\u3053\u3068\u3082\u4e00\u3064\u306e\u65b9\u6cd5<\/span><span style=\"font-size: 16px; color: #333333;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7d50\u5a5a\u5f8c20\u5e74\u4ee5\u4e0a\u7d4c\u3063\u305f\u592b\u5a66\u306e\u9593\u3067\u5c45\u4f4f\u7528\u306e\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u306e110\u4e07\u5186\u306b\u52a0\u3048\u3066\u3001\u6700\u9ad82,000\u4e07\u5186\u307e\u3067\u304c\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u306a\u3069\u3001<strong><span class=\"f-marker-y\">\u914d\u5076\u8005\u306b\u6709\u5229\u306a\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059<\/span><\/strong>\u3002<\/span><br \/>\n\u3057\u304b\u3057\u3001\u3053\u306e\u7279\u4f8b\u306b\u306f\u9069\u7528\u8981\u4ef6\u304c\u3042\u308a\u3001\u3053\u306e\u9069\u7528\u8981\u4ef6\u306f\u3084\u3084\u8907\u96d1\u3067\u5206\u304b\u308a\u3065\u3089\u3044\u3067\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3001\u4e00\u5ea6<strong><span class=\"f-marker-y\">\u7a0e<\/span><\/strong><strong><span class=\"f-marker-y\">\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/span><\/strong>\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-exempt\">\u975e\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3067\u304d\u308b\uff16\u3064\u306e\u65b9\u6cd5<\/a><\/p>\n<h3 id=\"qt4b4p5zv305xjsk5aa7pb\">3-3.\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u3092\u914d\u5076\u8005\u306b\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5b50\u306a\u3057\u592b\u5a66\u304c\u3068\u308b\u3079\u304d\u5bfe\u7b56\u306e\uff13\u3064\u76ee\u306f\u3001<span class=\"f-marker-y\">\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u3092\u914d\u5076\u8005\u306b\u3059\u308b\u3053\u3068<\/span>\u3067\u3059\u3002<\/span><\/p>\n<p>\u751f\u547d\u4fdd\u967a\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306f<span class=\"f-marker-y\"><strong>\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3067\u3042\u308b\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093<\/strong><\/span>\u3002<br \/>\n\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3001\u305d\u306e\u53d7\u53d6\u4eba\u3092\u914d\u5076\u8005\u306b\u3059\u308c\u3070\u3001\u305d\u306e\u4fdd\u967a\u91d1\u306f\u5fc5\u305a\u914d\u5076\u8005\u306e\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"2eviboiaspc6e87z9a54ii\">3-4.\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p>\u5b50\u306a\u3057\u592b\u5a66\u304c\u3068\u308b\u3079\u304d\u5bfe\u7b56\u306e\uff14\u3064\u76ee\u306f\u3001<span class=\"f-marker-y\">\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068<\/span>\u3067\u3059\u3002<\/p>\n<p>\u5bb6\u65cf\u4fe1\u8a17\u3068\u306f\u3001<span style=\"font-size: 17px; color: #000000;\">\u9810\u8caf\u91d1\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u4fdd\u6709\u8cc7\u7523\u3092\u4fe1\u983c\u3067\u304d\u308b\u5bb6\u65cf\u306b\u8a17\u3057\u3066\u3001\u7ba1\u7406\u3084\u51e6\u5206\u3092\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u7ba1\u7406\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p>\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u914d\u5076\u8005\u3078\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001<strong><span class=\"f-marker-y\">\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c<\/span>\u306b\u305d\u306e\u8ca1\u7523\u3092\u8ab0\u306b\u76f8\u7d9a\u3055\u305b\u308b\u306e\u304b\u307e\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u3067\u3001\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306f\u95a2\u4fc2\u6027\u304c\u6df1\u3044\u7279\u5b9a\u306e\u4eba\u7269\u306b\u76f8\u7d9a\u3055\u305b\u305f\u3044\u3068\u3044\u3046\u660e\u78ba\u306a\u5e0c\u671b\u304c\u3042\u308b\u305f\u5834\u5408\u306f\u3001\u5bb6\u65cf\u4fe1\u8a17\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u81ea\u5206\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306f\u914d\u5076\u8005\u306b\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u304c\u3001\u305d\u306e\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306e\u5144\u5f1f\u59c9\u59b9\uff08\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff09\u3067\u306f\u306a\u304f\u3001\u81ea\u5206\u306e\u7525\u59ea\u306b\u76f8\u7d9a\u3055\u305b\u305f\u3044\u5834\u5408\u306a\u3069\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/p_1709008366.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"lwmsp5baqxegmehg9ze4hq\">4.\u5b50\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u5b50\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"7icaj9cg5uvr5tkt7qufyp\">Q.\u73fe\u5728\u306e\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u5b50\u4f9b\u306f\u3044\u306a\u3044\u304c\u3001\u524d\u59bb\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u5b50\u4f9b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306a\u306e\u304b\u3002<\/h3>\n<p>A.\u306f\u3044\u3001\u5b50\u4f9b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u524d\u59bb\u3068\u306e\u9593\u306e\u5b50\u4f9b\u3067\u3042\u3063\u3066\u3082\u3001\u3042\u306a\u305f\u306e\u5b50\u4f9b\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5b50\u4f9b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u305f\u3081\u3001\u3042\u306a\u305f\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f<strong><span class=\"f-marker-y\">\u73fe\u5728\u306e\u59bb1\/2\u30fb\u524d\u59bb\u306e\u5b50\u4f9b1\/2<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"nyjsoqnwjof0ed4934mb\">Q.\u81ea\u5206\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306b\u914d\u5076\u8005\u3082\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u8ca1\u7523\u306f\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u306e\u304b\u3002<\/h3>\n<p>A.\u914d\u5076\u8005\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u3001\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u914d\u5076\u8005\u306e\u89aa\u304c\u751f\u304d\u3066\u3044\u308c\u3070\u89aa\u3001\u89aa\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308c\u3070\u5144\u5f1f\u59c9\u59b9\u3001\u89aa\u3082\u5144\u5f1f\u59c9\u59b9\u3082\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u5144\u5f1f\u59c9\u59b9\u306e\u5b50\u4f9b\uff08\u7525\u30fb\u59ea\uff09\u304c\u76f8\u7d9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\uff13\u8005\u306e\u3046\u3061\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u3001\u57fa\u672c\u7684\u306b\u306f<span class=\"f-marker-y\">\u56fd\u5eab\u306b\u5e30\u5c5e<\/span>\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span class=\"f-marker-y\">\u907a\u8d08\u30fb\u7279\u5225\u7e01\u6545\u8005\u30fb\u5bb6\u65cf\u4fe1\u8a17\u306a\u3069\u306e\u5236\u5ea6\u3092\u6d3b\u7528<\/span>\u3059\u308b\u3053\u3068\u3067\u3001\u56fd\u5eab\u306b\u5e30\u5c5e\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u304a\u4e16\u8a71\u306b\u306a\u3063\u305f\u4eba\u306a\u3069\u3001\u7279\u5b9a\u306e\u8ab0\u304b\u306b\u6e21\u3059\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"fe04c67cshafh0e2xcf73h\">5.\u307e\u3068\u3081<\/h2>\n<p>\u300c\u79c1\u305f\u3061\u592b\u5a66\u306b\u5b50\u4f9b\u304c\u3044\u308c\u3070\u3001\u79c1\u306e\u907a\u7523\u306f\u914d\u5076\u8005\u3068\u5b50\u4f9b\u306b\u53d7\u3051\u7d99\u304c\u3089\u308c\u308b\u3053\u3068\u306f\u308f\u304b\u308b\u3002<br \/>\n\u3067\u3082\u3001\u79c1\u305f\u3061\u592b\u5a66\u306b\u306f\u5b50\u4f9b\u304c\u3044\u306a\u3044\u3002\u3053\u306e\u5834\u5408\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u306e\u306f\u8ab0\u306b\u306a\u308b\u306e\u3060\u308d\u3046\u2026\uff1f\u300d<\/p>\n<p>\u3068\u7591\u554f\u306b\u601d\u308f\u308c\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u5b50\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u6700\u5f8c\u306b\u3082\u3046\u4e00\u5ea6\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul class=\"\">\n<li><u>\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u3067\u8003\u3048\u3089\u308c\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u30d1\u30bf\u30fc\u30f3<\/u><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/02\/d9qgelawrsv-1709008180-1709008262-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/li>\n<\/ul>\n<ul>\n<li><u>\u5b50\u4f9b\u306a\u3057\u592b\u5a66\u306e\u76f8\u7d9a\u3067\u306f\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308a\u3084\u3059\u3044<\/u><br \/>\n\u3010\u30c8\u30e9\u30d6\u30eb\u2460\u3011\u914d\u5076\u8005\u3068\u89aa\u30fb\u5144\u5f1f\u59c9\u59b9\u306e\u95a2\u4fc2\u304c\u60aa\u304f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u9032\u307e\u306a\u3044<br \/>\n\u3010\u30c8\u30e9\u30d6\u30eb\u2461\u3011\u907a\u7523\u304c\u81ea\u5b85\u3057\u304b\u306a\u304f\u3001\u914d\u5076\u8005\u304c\u81ea\u5b85\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u306a\u308b<\/li>\n<li><u>\u5b50\u306a\u3057\u592b\u5a66\u306f\u76f8\u7d9a\u306b\u5099\u3048\u3066\u751f\u524d\u5bfe\u7b56\u3092\u53d6\u308b\u3079\u304d<\/u><br 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