{"id":2680,"date":"2024-03-04T09:00:47","date_gmt":"2024-03-04T00:00:47","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2680"},"modified":"2025-07-11T13:22:19","modified_gmt":"2025-07-11T04:22:19","slug":"executor-heir-same","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/executor-heir-same","title":{"rendered":"\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u306f\u540c\u4e00\u4eba\u7269\u3067\u5927\u4e08\u592b\uff1f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d\u7406\u7531\u3068\u306f"},"content":{"rendered":"<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u3092\u691c\u8a0e\u3057\u3066\u304a\u308a\u3001\u907a\u8a00\u57f7\u884c\u8005\u3092\u9078\u4efb\u3059\u308b\u3053\u3068\u3092\u304a\u8003\u3048\u306e\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002\u907a\u8a00\u57f7\u884c\u8005\u306b\u3064\u3044\u3066\u8abf\u3079\u308b\u3046\u3061\u306b\u3001\u907a\u8a00\u57f7\u884c\u8005\u306f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3057\u3001\u76f8\u7d9a\u4eba\u306e\u4e2d\u304b\u3089\u9078\u3076\u3053\u3068\u3082\u3067\u304d\u308b\u3053\u3068\u3092\u77e5\u308a\u3001<\/p>\n<p>\u300c<strong>\u200b<u>\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u306f\u540c\u4e00\u4eba\u7269\u3067\u3082\u5927\u4e08\u592b\uff1f\u540c\u4e00\u4eba\u7269\u306e\u5834\u5408\u3001\u4f55\u304b\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u306e\u304b\uff1f<\/u>\u200b<\/strong>\u300d\u3068\u7591\u554f\u306b\u601d\u3044\u3001\u3055\u3089\u306b\u691c\u7d22\u3092\u7d9a\u3051\u308b\u4e2d\u3067\u3001\u3053\u306e\u8a18\u4e8b\u306b\u51fa\u4f1a\u308f\u308c\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u6700\u521d\u306b\u7d50\u8ad6\u3092\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u200b<strong><span style=\"color: #e25041;\">\u907a\u8a00\u57f7\u884c\u8005\u306f\u76f8\u7d9a\u4eba\u3068\u540c\u4e00\u4eba\u7269\u3067\u3082\u3001\u6cd5\u5f8b\u4e0a\u306a\u3093\u3089\u554f\u984c\u306f\u306a\u3044<\/span><\/strong><\/li>\n<li><strong><span style=\"color: #e25041;\">\u3057\u304b\u3057\u3001\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u3092\u540c\u4e00\u4eba\u7269\u3068\u3059\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u306a\u3044<\/span><\/strong>\u200b<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u8a18\u4e8b\u306f\u3001\u4e0a\u8a18\u306e\u7d50\u8ad6\u306b\u81f3\u308b\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u5f01\u8b77\u58eb\u76e3\u4fee\u306e\u3082\u3068\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u907a\u8a00\u57f7\u884c\u8005\u306e\u9078\u4efb\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u25a0\u907a\u8a00\u57f7\u884c\u8005\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/will-enforcer\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u57f7\u884c\u8005\u3068\u306f\u4f55\u3092\u3059\u308b\u4eba\uff1f\u9078\u4efb\u3059\u3079\u304d\uff15\u3064\u306e\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb<\/a><\/p>\n<h2 id=\"lpb6mpbabenmvd5hjiijkq\">1.\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u304c\u540c\u4e00\u3067\u3042\u3063\u3066\u3082\u6cd5\u5f8b\u4e0a\u554f\u984c\u306f\u306a\u3044<\/h2>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u304c\u540c\u4e00\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u5f8b\u4e0a\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><br \/>\n\u907a\u8a00\u66f8\u306b\u300c\u9577\u7537\u3007\u3007\u3007\u3007\u3092\u907a\u8a00\u57f7\u884c\u8005\u306b\u6307\u5b9a\u3059\u308b\u300d\u3068\u660e\u8a18\u3059\u308c\u3070\u3001\u76f8\u7d9a\u4eba\u3067\u3082\u3042\u308b\u9577\u7537\u306f\u907a\u8a00\u57f7\u884c\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u6c11\u6cd5\u306b\u306f\u3001\u907a\u8a00\u57f7\u884c\u8005\u306b\u9078\u4efb\u3067\u304d\u308b\u4eba\u306f\u660e\u8a18\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u7b2c1009\u6761\u306b\u907a\u8a00\u57f7\u884c\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4eba\u3068\u3057\u3066\u3001\u672a\u6210\u5e74\u8005\u30fb\u7834\u7523\u8005\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\uff08\u907a\u8a00\u57f7\u884c\u8005\u306e\u6b20\u683c\u4e8b\u7531\uff09<br \/>\n\u7b2c\u5343\u4e5d\u6761\u3000\u672a\u6210\u5e74\u8005\u53ca\u3073\u7834\u7523\u8005\u306f\u3001\u907a\u8a00\u57f7\u884c\u8005\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<br \/>\n<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22|\u6c11\u6cd5<\/a>\u3088\u308a\u5f15\u7528<\/p>\n<\/blockquote>\n<p>\u3064\u307e\u308a\u3001\u6cd5\u5f8b\u4e0a\u3001\u672a\u6210\u5e74\u8005\u3084\u7834\u7523\u8005\u3067\u306a\u3044\u9650\u308a\u3001\u8ab0\u3067\u3082\u907a\u8a00\u57f7\u884c\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<br \/>\n\u3088\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u672a\u6210\u5e74\u30fb\u7834\u7523\u8005\u3067\u306a\u3051\u308c\u3070\u3001\u907a\u8a00\u57f7\u884c\u8005\u3068\u306a\u308b\u3053\u3068\u306b\u3001\u6cd5\u5f8b\u4e0a\u306a\u3093\u3089\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"tgn1r0fypree06u79lnx6k\">2.\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u3092\u540c\u4e00\u4eba\u7269\u306b\u3059\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u306a\u3044<\/h2>\n<p>\u6cd5\u5f8b\u4e0a\u554f\u984c<span style=\"font-size: 16px; color: #333333;\">\u304c\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001<\/span><span style=\"font-size: 16px; color: #e25041;\"><strong><span class=\"f-marker-y\">\u76f8\u7d9a\u4eba\u3092\u907a\u8a00\u57f7\u884c\u8005\u306b\u6307\u5b9a\u3059\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093<\/span><\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u3002<\/span><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u3092\u540c\u4e00\u4eba\u7269\u306b\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u3010\u907a\u8a00\u57f7\u884c\u8005\u3092\u76f8\u7d9a\u4eba\u3068\u540c\u4e00\u4eba\u7269\u306b\u3059\u308b\u3053\u3068\u3067\u8d77\u3053\u308a\u5f97\u308b\u30c8\u30e9\u30d6\u30eb\u3011<\/p>\n<ul>\n<li>\u907a\u8a00\u57f7\u884c\u8005\u306b\u6307\u5b9a\u3055\u308c\u306a\u304b\u3063\u305f\u76f8\u7d9a\u4eba\u304c\u4e0d\u6e80\u306b\u601d\u3044\u3001\u907a\u8a00\u57f7\u884c\u8005\u3068\u306e\u9593\u306b\u200b<u>\u78ba\u57f7\u304c\u751f\u307e\u308c\u308b<\/u>\u200b<\/li>\n<li>\u907a\u8a00\u57f7\u884c\u8005\u304c\u300c\u907a\u7523\u306e\u4e00\u90e8\u3092\u3053\u3063\u305d\u308a\u3068\u81ea\u5206\u306e\u3082\u306e\u306b\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068<u>\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u7591\u308f\u308c\u308b<\/u><\/li>\n<li>\u4e0d\u6163\u308c\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u3001<u>\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u9045\u308c\u308b<\/u><\/li>\n<li>\u907a\u8a00\u57f7\u884c\u8005\u304c\u81ea\u5206\u3067\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u7d42\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001<strong>\u7d50\u5c40\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u306f\u3081\u306b\u306a\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"k7wqnjwqawi32bnnpbx72d\">3.\u907a\u8a00\u57f7\u884c\u8005\u306f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u907a\u8a00\u57f7\u884c\u8005\u306f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u516c\u5e73\u4e2d\u7acb\u306a\u7acb\u5834\u304b\u3089\u907a\u8a00\u57f7\u884c\u8005\u3068\u3057\u3066\u306e\u8077\u52d9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u4e0a\u306b\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u3082\u7cbe\u901a\u3057\u3066\u3044\u308b\u305f\u3081\u3001<a href=\"#tgn1r0fypree06u79lnx6k\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u30c8\u30e9\u30d6\u30eb<\/a>\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u3092\u307b\u307c\u30bc\u30ed\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u907a\u8a00\u57f7\u884c\u8005\u3092\u300c\u3068\u3042\u308b\u76f8\u7d9a\u4eba\u300d\u3068\u3044\u3046\u500b\u4eba\u306b\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u500b\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u300c\u3007\u3007\u5f01\u8b77\u58eb\u6cd5\u4eba\u300d\u300c\u3007\u3007\u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306a\u3069\u306e\u6cd5\u4eba\u3092\u907a\u8a00\u57f7\u884c\u8005\u3068\u3059\u308c\u3070\u3001\u4ea1\u304f\u306a\u308b\u30ea\u30b9\u30af\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\u3010\u907a\u8a00\u57f7\u884c\u8005\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3011<\/p>\n<ul>\n<li>\u516c\u5e73\u6027\u304c\u4fdd\u305f\u308c\u3001\u200b<u>\u76f8\u7d9a\u4eba\u9593\u3067\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u5371\u967a\u6027\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/u>\u200b<\/li>\n<li>\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u4e0d\u6163\u308c\u306a\u76f8\u7d9a\u4eba\u304c\u3001\u200b<u>\u7169\u96d1\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3092\u56de\u907f\u3067\u304d\u308b<\/u><\/li>\n<li>\u907a\u8a00\u57f7\u884c\u8005\u306b\u9078\u4efb\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u200b<u>\u7cbe\u795e\u7684\u30fb\u6642\u9593\u7684\u8ca0\u62c5\u3092\u611f\u3058\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u308b<\/u>\u200b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"n6tcblc265i87gbs55p3cf\">3-1.\u907a\u8a00\u57f7\u884c\u8005\u306b\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5c02\u9580\u5bb6<\/h3>\n<p class=\"\">\u907a\u8a00\u57f7\u884c\u8005\u306b\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5c02\u9580\u5bb6\u306f\u3001<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u30fb\u4fe1\u8a17\u9280\u884c\u306a\u3069<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u306f\u3001\u907a\u8a00\u57f7\u884c\u8005\u3068\u3057\u3066\u5341\u5206\u306a\u77e5\u8b58\u3068\u7d4c\u9a13\u304c\u3042\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u907a\u8a00\u66f8\u3092\u4e00\u7dd2\u306b\u4f5c\u6210\u3057\u305f\u5c02\u9580\u5bb6\u306b\u907a\u8a00\u57f7\u884c\u8005\u3092\u4f9d\u983c\u3059\u308c\u3070\u3001\u907a\u8a00\u8005\u306e\u72b6\u6cc1\u3092\u3088\u304f\u7406\u89e3\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 26.2251%; background-color: #d1d5d8;\">\u5c02\u9580\u5bb6<\/td>\n<td style=\"width: 73.7749%; background-color: #d1d5d8;\">\u304a\u3059\u3059\u3081\u3059\u3079\u304d\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 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26.2251%;\">\u4fe1\u8a17\u9280\u884c<\/td>\n<td style=\"width: 73.7749%;\">\u907a\u8a00\u8005\u306b\u65e5\u9803\u304b\u3089\u4ed8\u304d\u5408\u3044\u306e\u3042\u308b\u4fe1\u8a17\u9280\u884c\u304c\u3044\u308b\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"i7aeogo1phhjbudrvel77\">3-2.\u5c02\u9580\u5bb6\u306b\u907a\u8a00\u57f7\u884c\u8005\u3092\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u5831\u916c<\/h3>\n<p><strong>\u5c02\u9580\u5bb6\u306b\u907a\u8a00\u57f7\u884c\u8005\u3092\u4f9d\u983c\u3057\u305f\u5834\u5408\u3001<span 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class=\"\">\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u3082\u3046\u4e00\u5ea6\u632f\u308a\u8fd4\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u907a\u8a00\u57f7\u884c\u8005\u306f\u76f8\u7d9a\u4eba\u3068\u540c\u4e00\u4eba\u7269\u3067\u3082\u3001\u6cd5\u5f8b\u4e0a\u306a\u3093\u3089\u554f\u984c\u306f\u306a\u3044<\/li>\n<li>\u3057\u304b\u3057\u3001\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u3092\u540c\u4e00\u4eba\u7269\u3068\u3059\u308b\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3067\u304d\u306a\u3044<\/li>\n<li>\u907a\u8a00\u57f7\u884c\u8005\u306f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p 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