{"id":2690,"date":"2024-03-07T09:00:37","date_gmt":"2024-03-07T00:00:37","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2690"},"modified":"2025-07-15T10:17:37","modified_gmt":"2025-07-15T01:17:37","slug":"commonlawmarriage-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/commonlawmarriage-inheritance","title":{"rendered":"\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\uff1f\u4e8b\u5b9f\u5a5a\u30ab\u30c3\u30d7\u30eb\u304c\u3068\u308b\u3079\u304d\u751f\u524d\u5bfe\u7b56"},"content":{"rendered":"\r\n<p class=\"wp-block-paragraph\"><strong><span class=\"f-marker-y\">\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b<\/span>\u306e\u3060\u308d\u3046\u304b\uff1f<br \/>\r\n\u3082\u3057\u76f8\u7d9a\u6a29\u304c\u306a\u3044\u3068\u3057\u305f\u3089\u3001<span class=\"f-marker-y\">\u3069\u306e\u3088\u3046\u306b\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8cc7\u7523\u3092\u907a\u305b\u3070\u3088\u3044<\/span>\u306e\u3060\u308d\u3046\uff1f<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u307f\u306a\u3055\u3093\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><u>\u4e8b\u5b9f\u5a5a\u3068\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u5a5a\u59fb\u624b\u7d9a\u304d\u3092\u884c\u308f\u305a\u3001\u540c\u3058\u6238\u7c4d\u306b\u5165\u3089\u306a\u3044\u72b6\u614b\u3067\u592b\u5a66\u3068\u540c\u7b49\u306e\u95a2\u4fc2\u3092\u6301\u3063\u305f\u72b6\u614b\u306e\u3053\u3068\u3067\u3059\u3002<\/u><\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u6cd5\u5f8b\u4e0a\u3067\u4e8b\u5b9f\u5a5a\u306b\u3064\u3044\u3066\u660e\u78ba\u306a\u898f\u5b9a\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u4e8b\u5b9f\u5a5a\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\r\n\r\n\r\n<div class=\"attention a-1\">\r\n<ul>\r\n\t<li>\u5a5a\u59fb\u306e\u610f\u601d\u304c\u3042\u308b\u3053\u3068<\/li>\r\n\t<li>\u540c\u5c45\u3057\u3066\u3044\u3066\u4f4f\u6c11\u7968\u304c\u540c\u4e00\u3067\u3042\u308b\u3053\u3068<\/li>\r\n\t<li>\u751f\u8a08\u304c\u540c\u4e00\u3067\u3042\u308b\u3053\u3068<\/li>\r\n<\/ul>\r\n<\/div>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u73fe\u884c\u6cd5\u3067\u306f\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u591a\u304f\u306e\u5834\u9762\u306b\u304a\u3044\u3066\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u306b\u6e96\u305a\u308b\u5b58\u5728\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<br \/>\r\n\u3057\u304b\u3057\u3001<strong>\u76f8\u7d9a\u306e\u5834\u9762\u306b\u304a\u3044\u3066\u306f\u3001<span class=\"f-marker-y\">\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u306e\u6271\u3044\u3068\u306f\u5927\u304d\u306a\u5dee\u304c\u3042\u308b<\/span>\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span class=\"f-marker-y\">\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8cc7\u7523\u3092\u907a\u3057\u305f\u3044\u4eba\u3092\u5bfe\u8c61<\/span>\u306b\u3001<\/strong><strong>\u4e8b\u5b9f\u5a5a\u3068\u76f8\u7d9a\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u304c\u4e8b\u5b9f\u5a5a\u30ab\u30c3\u30d7\u30eb\u306e\u307f\u306a\u3055\u3093\u306e\u3001\u76f8\u7d9a\u5bfe\u7b56\u3092\u884c\u3046\u4e0a\u3067\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"ta4np9wyzoyv9qshkrn0q\">1.\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u306f\u3001\u539f\u5247\u300c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u306a\u3044\u300d<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u306f\u3001\u539f\u5247\u3001<\/strong><strong><span class=\"f-marker-y\">\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093<\/span><\/strong><strong>\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><u>\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\r\n\u3057\u304b\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3042\u308b\u914d\u5076\u8005\u3068\u3001\u5b50\u4f9b\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u30fb\u5144\u5f1f\u59c9\u59b9\u306e\u307f\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300d\u3068\u3044\u3046\u30da\u30fc\u30b8\u306b\u306f\u3001\u300c\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u6b8b\u5ff5\u306a\u304c\u3089\u3001<span class=\"f-marker-y\"><strong>\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong><span class=\"f-marker-y\">\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044<\/span><\/strong>\u306e\u3067\u3001\u539f\u5247\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u306a\u3044\u306e\u3067\u3059\u3002<\/span><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\r\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u8ab0\u306a\u306e\u304b\uff1f\u8ff7\u3044\u3084\u3059\u304410\u306e\u4e8b\u4f8b\u3064\u304d<\/a><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u56fd\u7a0e\u5e81\u306e\u300c\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300d\u306e\u30da\u30fc\u30b8\u306f\u3053\u3061\u3089<br \/>\r\n\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4132.htm\" target=\"_blank\" rel=\"noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.4132\u2003\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/a><\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"kq7zij748rklasfffps25\">1-1.\u4e8b\u5b9f\u5a5a\u30ab\u30c3\u30d7\u30eb\u306e\u9593\u306b\u751f\u307e\u308c\u305f\u5b50\u4f9b\u306f\u3001\u7236\u89aa\u304c\u8a8d\u77e5\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308b<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u5b9f\u5a5a\u30ab\u30c3\u30d7\u30eb\u306e\u9593\u306b\u751f\u307e\u308c\u305f\u5b50\u4f9b\u306f\u3001\u7236\u89aa\u304c\u8a8d\u77e5\u3057\u3066\u3044\u305f\u5834\u5408\u3001<span class=\"f-marker-y\">\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4e8b\u5b9f\u5a5a\u30ab\u30c3\u30d7\u30eb\u306b\u5b50\u4f9b\u304c\u751f\u307e\u308c\u305f\u5834\u5408\u3001\u6bcd\u89aa\u3092\u7b46\u982d\u8005\u3068\u3059\u308b\u65b0\u3057\u3044\u6238\u7c4d\u3092\u4f5c\u308a\u3001\u5b50\u4f9b\u306f\u305d\u306e\u6238\u7c4d\u306b\u5165\u308a\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u7236\u89aa\u306e\u6b04\u306f\u7a7a\u6b04\u3068\u306a\u308a\u3001\u6cd5\u5f8b\u4e0a\u3067\u306f\u3001\u7236\u89aa\u3068\u306e\u89aa\u5b50\u95a2\u4fc2\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\r\n<u>\u7236\u89aa\u304c\u300c\u8a8d\u77e5\u300d\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5b50\u4f9b\u306f\u6cd5\u5f8b\u7684\u306b\u7236\u89aa\u3068\u89aa\u5b50\u95a2\u4fc2\u3092\u7d50\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u3001<strong><span class=\"f-marker-y\">\u8a8d\u77e5\u3055\u308c\u3066\u3044\u308c\u3070<\/span>\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\r\n\u4e00\u65b9\u3067\u8a8d\u77e5\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u25a0\u8a8d\u77e5\u3068\u76f8\u7d9a\u6a29\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\r\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/illegallybornchild-inheritance\">\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u975e\u5ae1\u51fa\u5b50\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\uff1f<\/a><\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"if0v2bnggses8pdekx8ne\">2.\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8ca1\u7523\u3092\u6e21\u3059\uff15\u3064\u306e\u65b9\u6cd5<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8ca1\u7523\u3092\u6e21\u3059\u65b9\u6cd5\u3092\uff15\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><a href=\"#ta4np9wyzoyv9qshkrn0q\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0<\/a>\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u306f\u539f\u5247\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\uff12\u7ae0\u3067\u306f<span class=\"f-marker-y\">\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8ca1\u7523\u3092\u6e21\u3057\u305f\u3044<\/span>\u3068\u601d\u3063\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3092\u53d6\u308c\u3070\u3088\u3044\u306e\u304b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<div class=\"attention a-1\">\r\n<ul>\r\n\t<li><a href=\"#16uinespz0k6mi7x359bsy\" target=\"_self\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/a><\/li>\r\n\t<li><a href=\"#mvcm0opmhv3ixmgj3j5oc\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u3067\u907a\u8d08\u3059\u308b<\/a><\/li>\r\n\t<li><a href=\"#h5294o504xpqj8qvlocgoe\" target=\"_self\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306b\u3059\u308b<\/a><\/li>\r\n\t<li><a href=\"#brbbw03z3aiydrzbcvp05\" target=\"_self\" rel=\"noopener\">\u7279\u5225\u7e01\u6545\u8005\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/a><\/li>\r\n\t<li><a href=\"#jlg7t895y5xpd0in76f4\" target=\"_self\" rel=\"noopener\">\u5a5a\u59fb\u3057\u3066\u914d\u5076\u8005\u306b\u306a\u308b<\/a><\/li>\r\n<\/ul>\r\n<\/div>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"16uinespz0k6mi7x359bsy\">2-1.\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><span class=\"f-marker-y\">\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/span>\u3053\u3068\u3067\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><u>\u751f\u524d\u8d08\u4e0e\u306f\u8d08\u4e0e\u8005\uff08\u8ca1\u7523\u3092\u3042\u3052\u308b\u4eba\uff09\u3068\u53d7\u8d08\u8005\uff08\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\uff09\u306e\u95a2\u4fc2\u306b\u95a2\u308f\u3089\u305a\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/u><br \/>\r\n\u307e\u305f\u3001\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u3067\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3057\u3001\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"mvcm0opmhv3ixmgj3j5oc\">2-2.\u907a\u8a00\u66f8\u3092\u907a\u3059<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><span class=\"f-marker-y\">\u907a\u8a00\u66f8\u3092\u907a\u3059<\/span>\u3053\u3068\u3067\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b<strong>\u8ca1\u7523\u3092\u6e21\u3059<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><u>\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\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u907a\u7523\u3092\u907a\u3059\u300d\u3068\u3044\u3046\u65e8\u3092\u8a18\u8f09\u3057\u3001\u305d\u306e\u907a\u8a00\u304c\u6709\u52b9\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u306a\u304a\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\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b50\u4f9b\u3084\u76f4\u7cfb\u5c0a\u5c5e\uff08\u89aa\u30fb\u7956\u7236\u6bcd\uff09\u306a\u3069\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3057\u306a\u3044\u3088\u3046\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u6bb5\u968e\u3067\u914d\u616e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u907a\u8a00\u66f8\u306e\u52b9\u529b\u306e\u5f37\u3055\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\r\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-testament-efficacy\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u52b9\u529b\u304c\u53ca\u3076\uff18\u3064\u306e\u3053\u3068\u30fb\u53ca\u3070\u306a\u3044\uff14\u3064\u306e\u3053\u3068<\/a><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u907a\u8a00\u66f8\u304c\u6709\u52b9\u304b\u7121\u52b9\u304b\u3092\u30c1\u30a7\u30c4\u30af\u3059\u308b\u65b9\u6cd5\u306f\u3053\u3061\u3089<br \/>\r\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-will-invalid\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u66f8\u304c\u6709\u52b9\u304b\u7121\u52b9\u304b\u5224\u5b9a\u3067\u304d\u308b14\u306e\u30c1\u30a7\u30c3\u30af\u9805\u76ee<\/a><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u907a\u8a00\u66f8\u3068\u907a\u7559\u5206\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\r\n\u3000<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>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h5294o504xpqj8qvlocgoe\">2-3.\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306b\u3059\u308b<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><span class=\"f-marker-y\">\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306b\u3059\u308b<\/span>\u3053\u3068\u3067\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b<strong>\u8ca1\u7523\u3092\u6e21\u3059<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u7684\u306b\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u914d\u5076\u8005\u307e\u305f\u306f\uff12\u89aa\u7b49\u4ee5\u5185\u306e\u89aa\u65cf\uff08\u5144\u5f1f\u59c9\u59b9\u30fb\u7956\u7236\u6bcd\u30fb\u5b6b\uff09\u3067\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u6761\u4ef6\u304c\u305d\u308d\u3048\u3070\u3001\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u53d7\u53d6\u4eba\u306b\u6307\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<div class=\"attention a-1\">\r\n<ul>\r\n\t<li>\u304a\u4e92\u3044\u306b\u6238\u7c4d\u4e0a\u306e\u914d\u5076\u8005\u304c\u3044\u306a\u3044<\/li>\r\n\t<li>\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u6240\u5b9a\u306e\u671f\u9593\u3001\u540c\u5c45\u4eba\u3067\u3042\u308b\u3053\u3068<\/li>\r\n\t<li>\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u6240\u5b9a\u306e\u671f\u9593\u3001\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\r\n<\/ul>\r\n<\/div>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u751f\u547d\u4fdd\u967a\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5168\u984d\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u751f\u547d\u4fdd\u967a\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\r\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seimei-hoken2\">\u751f\u547d\u4fdd\u967a\u306f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u306e\u304b\uff1f<\/a><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u53d7\u53d6\u4eba\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u306e\u4f8b<br \/>\r\n\u3000<a href=\"https:\/\/www.faq.lifenet-seimei.co.jp\/22015\" target=\"_blank\" rel=\"noopener\">\u30e9\u30a4\u30d5\u30cd\u30c3\u30c8\u751f\u547d<\/a><\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"brbbw03z3aiydrzbcvp05\">2-4.\u7279\u5225\u7e01\u6545\u8005\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><span class=\"f-marker-y\">\u7279\u5225\u7e01\u6545\u8005\u306e\u624b\u7d9a\u304d<\/span>\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b<strong>\u8ca1\u7523\u3092\u6e21\u3059<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><u>\u7279\u5225\u7e01\u6545\u8005\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u7279\u5225\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3067\u304d\u308b\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<\/u><br \/>\r\n\u3053\u306e\u7279\u5225\u7e01\u6545\u8005\u306f\u6c11\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u7279\u5225\u7e01\u6545\u8005\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u6761\u4ef6\u304c\u3042\u308a\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u300c\u7279\u5225\u7e01\u6545\u8005\u306e\u7533\u3057\u7acb\u3066\u300d\u3092\u884c\u3044\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u76f8\u5f53\u3068\u8a8d\u3081\u305f\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u3053\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u7279\u5225\u7e01\u6545\u8005\u306b\u306a\u308c\u308b\u53ef\u80fd\u6027\u304c\u5341\u5206\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u53d7\u3051\u53d6\u3068\u308c\u308b\u907a\u7523\u984d\u306f\u88c1\u5224\u6240\u304c\u6c7a\u5b9a\u3057\u305f\u91d1\u984d\u306e\u307f\u3067\u3059\u3002<br \/>\r\n\u907a\u7523\u306e\u5168\u984d\u3092\u53d7\u3051\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u7279\u5225\u7e01\u6545\u8005\u306b\u306a\u308b\u624b\u7d9a\u304d\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u306f\u56f0\u96e3\u306a\u305f\u3081\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u7279\u5225\u7e01\u6545\u8005\u3068\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u308b\u65b9\u306f\u3001\u4e00\u5ea6\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u7279\u5225\u7e01\u6545\u8005\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\r\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tokubetsu-enkosya\/\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u4eba\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c\u7279\u5225\u7e01\u6545\u8005\u5236\u5ea6\u300d<\/a><\/p>\r\n\r\n\r\n<div class=\"attention a-1\">\r\n<p class=\"attention-p\">\u25a0\u7279\u5225\u7e01\u6545\u8005\u3078\u306e\u3054\u76f8\u8ac7\u306fTH\u5f01\u8b77\u58eb\u6cd5\u4eba\/TH\u7dcf\u5408\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3078\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\r\n\u3000<a href=\"https:\/\/www.ht-law.net\/\" target=\"_blank\" rel=\"noopener\">TH\u5f01\u8b77\u58eb\u6cd5\u4eba\/TH\u7dcf\u5408\u6cd5\u5f8b\u4e8b\u52d9\u6240<\/a><\/p>\r\n<\/div>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"jlg7t895y5xpd0in76f4\">2-5.\u5a5a\u59fb\u3057\u3066\u914d\u5076\u8005\u306b\u306a\u308b<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><span class=\"f-marker-y\">\u5a5a\u59fb\u3057\u3066\u914d\u5076\u8005\u306b\u306a\u308b<\/span><\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u3053\u3068\u3067\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b<strong>\u8ca1\u7523\u3092\u6e21\u3059<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><u>\u7c4d\u3092\u5165\u308c\u3066\u3044\u306a\u3044\u4e8b\u5b9f\u5a5a\u3068\u3044\u3046\u72b6\u614b\u306f\u3001\u76f8\u7d9a\u3068\u3044\u3046\u9762\u304b\u3089\u307f\u308b\u3068\u69d8\u3005\u306a\u30cf\u30fc\u30c9\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\r\n\u3053\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u5a5a\u59fb\u3057\u3066\u914d\u5076\u8005\u3068\u306a\u3063\u3066\u3057\u307e\u3048\u3070\u3001\u5168\u3066\u89e3\u6c7a\u3059\u308b\u3082\u306e\u3070\u304b\u308a\u3067\u3059\u3002<\/u><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4e8b\u5b9f\u5a5a\u3092\u9078\u629e\u3055\u308c\u305f\u65b9\u306f\u3001\u4f55\u304b\u304a\u8003\u3048\u304c\u3042\u308a\u4e8b\u5b9f\u5a5a\u3092\u9078\u629e\u3057\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<br \/>\r\n\u305d\u306e\u65b9\u3005\u306b\u5a5a\u59fb\u3092\u9032\u3081\u308b\u306e\u306f\u5fc3\u82e6\u3057\u3044\u3067\u3059\u304c\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u907a\u7523\u3092\u907a\u3059\u4e00\u3064\u306e\u6709\u76ca\u306a\u65b9\u6cd5\u3067\u3042\u308b\u305f\u3081\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"mmwiiq8wswf6ucrhxmtt8\">3.\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8ca1\u7523\u3092\u6e21\u3059\u524d\u306b\u77e5\u308b\u3079\u304d\uff15\u3064\u306e\u6ce8\u610f\u70b9<\/h2>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8ca1\u7523\u3092\u6e21\u3059\u524d\u306b\u77e5\u308b\u3079\u304d\uff15\u3064\u306e\u6ce8\u610f\u70b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<div class=\"attention a-1\">\r\n<ul>\r\n\t<li><a href=\"#35k8kfx0jlscx9y4tf699k\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u308b<\/a><\/li>\r\n\t<li><a href=\"#5jeb5cfv0t77tvaoazeggd\" target=\"_self\" rel=\"noopener\">\u914d\u5076\u8005\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/a><\/li>\r\n\t<li><a href=\"#bueljjmb7jk7jsw62vjmv\" target=\"_self\" rel=\"noopener\">\u969c\u5bb3\u8005\u306e\u7a0e\u984d\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/a><\/li>\r\n\t<li><a href=\"#i15igmlviwxq6tvwihc7n\" target=\"_self\" rel=\"noopener\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u306a\u3044<\/a><\/li>\r\n\t<li><a href=\"#0k338sv5bzzptskn26xw7pa\" target=\"_self\" rel=\"noopener\">\u5bc4\u4e0e\u5206\u30fb\u7279\u5225\u5bc4\u4e0e\u6599\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044<\/a><\/li>\r\n<\/ul>\r\n<\/div>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"35k8kfx0jlscx9y4tf699k\">3-1.\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u308b<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c<span style=\"font-size: 16px; color: #333333;\">\u907a\u8a00\u66f8\u306b\u3088\u308b\u907a\u8d08\u306a\u3069\u3067<\/span>\u907a\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u969b\u306f\u3001<span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u306f\uff12\u5272\u52a0\u7b97<\/span>\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u306a\u305c\u306a\u3089\u3001<u>\u76f8\u7d9a\u3001\u907a\u8d08\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u914d\u5076\u8005\u30fb\u5b50\u4f9b\u30fb\u89aa\u4ee5\u5916\u306e\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u305d\u306e\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/u><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4f55\u5ea6\u3082\u304a\u4f1d\u3048\u3057\u3066\u3044\u308b\u901a\u308a\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u914d\u5076\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u305d\u306e\u305f\u3081\u76f8\u7d9a\u7a0e\u306e\uff12\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u901a\u5e38\u306e\u76f8\u7d9a\u7a0e\u3088\u308a\u3082\u9ad8\u3044\u7a0e\u984d\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u914d\u5076\u8005\u63a7\u9664\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\r\n\u3000\u56fd\u7a0e\u5e81HP\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\" target=\"_blank\" rel=\"noopener\">No.4157\u2003\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"5jeb5cfv0t77tvaoazeggd\">3-2.\u914d\u5076\u8005\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u907a\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u969b\u3001<span class=\"f-marker-y\">\u914d\u5076\u8005\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093<\/span>\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><u>\u914d\u5076\u8005\u63a7\u9664\u3068\u306f<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u6238\u7c4d\u4e0a\u306e\u914d\u5076\u8005\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u306e\u7279\u4f8b\u306b\u3088\u308a\u30011\u51046,000\u4e07\u5186\u307e\u305f\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u76f8\u5f53\u984d\u306e\u3046\u3061\u3001\u3069\u3061\u3089\u304b\u591a\u3044\u307b\u3046\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/u><\/span><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4f55\u5ea6\u3082\u304a\u4f1d\u3048\u3057\u3066\u3044\u308b\u901a\u308a\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u914d\u5076\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u305d\u306e\u305f\u3081\u914d\u5076\u8005\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u305a\u3001<strong>\u914d\u5076\u8005\u3067\u3042\u308b\u5834\u5408\u3088\u308a\u3082<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u9ad8\u3044\u7a0e\u984d\u3092\u7d0d\u3081\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/strong><strong>\u3002<\/strong><\/span><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u25a0\u914d\u5076\u8005\u63a7\u9664\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\r\n\u3000\u56fd\u7a0e\u5e81HP\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4158.htm\" target=\"_blank\" rel=\"noopener\">No.4158\u2003\u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b<\/a><\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"bueljjmb7jk7jsw62vjmv\">3-3.\u969c\u5bb3\u8005\u306e\u7a0e\u984d\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u907a\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u969b\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u969c\u5bb3\u8005\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001<span class=\"f-marker-y\">\u969c\u5bb3\u8005\u306e\u7a0e\u984d\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093<\/span>\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><span style=\"font-size: 16px; color: #333333;\"><u>\u969c\u5bb3\u8005\u306e\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u969c\u5bb3\u8005\u3068\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u300185\u6b73\u306b\u5230\u9054\u3059\u308b\u307e\u3067\u306e\u5e74\u65701\u5e74\u3042\u305f\u308a10\u4e07\u5186\uff08\u7279\u5225\u969c\u5bb3\u8005\u306f20\u4e07\u5186\uff09\u304c\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/u><\/span><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u6b8b\u5ff5\u306a\u304c\u3089\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306f<a href=\"#ta4np9wyzoyv9qshkrn0q\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0<\/a>\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u969c\u5bb3\u8005\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"i15igmlviwxq6tvwihc7n\">3-4.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u306a\u3044<\/h3>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u76f8\u7d9a\u306e\u6642\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u8981\u4ef6\u306e\u305d\u308d\u3063\u305f\u571f\u5730\u3092\u53d7\u53d6\u3063\u305f\u3068\u3057\u3066\u3082\u3001<span class=\"f-marker-y\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093<\/span>\u3002<\/strong><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><span style=\"font-size: 16px; color: #333333;\"><u>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u5171\u540c\u751f\u6d3b\u3092\u9001\u3063\u3066\u3044\u305f\u571f\u5730\u3084\u3001\u4e8b\u696d\u7528\u306b\u4f7f\u3063\u3066\u3044\u305f\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u7279\u4f8b\u3068\u3057\u3066\u4e00\u5b9a\u306e\u9762\u7a4d\u307e\u3067\u306e\u8a55\u4fa1\u984d\u309250\u30fb80\uff05\u307e\u3067\u6e1b\u984d\u3067\u304d\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/u><\/span><\/p>\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u307f\u3067\u3059\u3002<br \/>\r\n\u305d\u306e\u305f\u3081\u3001\u4e8b\u5b9f\u5a5a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306f<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u306e\u6642\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u308b\u8981\u4ef6\u306e\u305d\u308d\u3063\u305f\u571f\u5730\u3092\u53d7\u53d6\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<strong>\u7d0d\u3081\u308b\u76f8\u7d9a\u7a0e\u984d\u3082<\/strong><span style=\"font-size: 16px; color: 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