{"id":2696,"date":"2024-03-06T09:00:24","date_gmt":"2024-03-06T00:00:24","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2696"},"modified":"2025-07-15T10:34:52","modified_gmt":"2025-07-15T01:34:52","slug":"halfbrother-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/halfbrother-inheritance","title":{"rendered":"\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u3001\u7570\u6bcd\u5144\u5f1f\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\uff1f"},"content":{"rendered":"<p>\u300c\u81ea\u5206\u306b\u306f\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u3002<br \/>\n\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u76f8\u7d9a\u6a29\u304c\u3042\u308b\u306e\u304b\uff1f\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306e<span class=\"f-marker-y\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u3092\u5bfe\u8c61<\/span>\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b<\/span><span class=\"f-marker-y\">\u7570\u6bcd\u5144\u5f1f\u306e\u6301\u3064\u3001\u76f8\u7d9a\u6a29\u30fb\u76f8\u7d9a\u5206\u306b\u3064\u3044\u3066\u89e3\u8aac<\/span>\u3057\u3066\u304a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/cvh8a6omxet-1707284420.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 96.03%;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u307e\u305f\u3001<span class=\"f-marker-y\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u8d77\u3053\u308a\u3084\u3059\u3044\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb<\/span>\u3001<span class=\"f-marker-y\">\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u751f\u524d\u306b\u3067\u304d\u308b\u5bfe\u7b56<\/span>\u3082\u5408\u308f\u305b\u3066\u7d39\u4ecb\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307f\u306a\u3055\u3093\u304c\u7570\u6bcd\u5144\u5f1f\u306e\u6301\u3064\u76f8\u7d9a\u6a29\u30fb\u76f8\u7d9a\u5206\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u9069\u5207\u306a\u751f\u524d\u5bfe\u7b56\u3092\u53d6\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3044\u3056\u304a\u7236\u69d8\u304c\u4ea1\u304f\u306a\u308a\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u3001\u5186\u6e80\u306b\u76f8\u7d9a\u304c\u7d42\u308f\u308b\u3053\u3068\u3092\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><strong><u>\u203b\u672c\u8a18\u4e8b\u306f\u304a\u7236\u69d8\u304c\u4ea1\u304f\u306a\u3063\u6642\u305f\u306b\u304a\u3051\u308b\u7570\u6bcd\u5144\u5f1f\u306e\u76f8\u7d9a\u6a29\u306b\u9650\u5b9a\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/u><\/strong><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u5206\u304b\u308b\u3053\u3068\u3011<\/p>\n<ul>\n<li><a href=\"#vrbkqaatkkx4bm0ggbaj\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u76f8\u7d9a\u6a29\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#m6g6mv1sc2g3a2vodchydf\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u3001\u73fe\u914d\u5076\u8005\u3068\u306e\u5b50\u4f9b\u3068\u540c\u3058\u76f8\u7d9a\u5206\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#j6ewedthlwgso2zow7fdq\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u8d77\u3053\u308a\u3084\u3059\u3044\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb<\/a><\/li>\n<li><a href=\"#pjvbxfb3srau53sbcu0du\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u884c\u3046\u3079\u304d\uff13\u3064\u306e\u751f\u524d\u5bfe\u7b56<\/a><\/li>\n<li><a href=\"#6yb0p2dzuykmnc1x14dimf\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u7570\u6bcd\u5144\u5f1f\u3068\u521d\u3081\u3066\u9023\u7d61\u3092\u53d6\u308b\u6642\u306f\u300c\u624b\u7d19\u300d\u304c\u304a\u3059\u3059\u3081<\/a><\/li>\n<li><a href=\"#eynkyns5w2fxwteqxtyz98\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u3068\u907a\u7523\u5206\u5272\u3092\u5de1\u3063\u3066\u63c9\u3081\u3066\u3057\u307e\u3064\u305f\u6642\u306e\u5bfe\u5fdc\u7b56<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"vrbkqaatkkx4bm0ggbaj\">1.\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u76f8\u7d9a\u6a29\u304c\u3042\u308b<\/h2>\n<p class=\"\"><span class=\"f-marker-y\">\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u3001\u76f8\u7d9a\u6a29\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p class=\"\">\u73fe\u5728\u306e\u914d\u5076\u8005\u3068\u306e\u9593\u306e\u5b50\u4f9b\u3067\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001<span class=\"f-marker-y\">\u7236\u89aa\u306e\u5b50\u4f9b\u3067\u3042\u308b\u3053\u3068\u306b\u306f\u5909\u308f\u308a\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n\u5b50\u4f9b\u306f\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u3092\u5b9a\u3081\u308b\u6c11\u6cd5\u306b\u304a\u3044\u3066\u3001\u300c\u7b2c\u4e00\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d\u3068\u306a\u308b\u306e\u3067\u3001\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u76f8\u7d9a\u6a29\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"m6g6mv1sc2g3a2vodchydf\">2.\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u3001\u666e\u901a\u306e\u5b50\u4f9b\u3068\u540c\u3058\u76f8\u7d9a\u5206\u304c\u3042\u308b<\/h2>\n<p><span class=\"f-marker-y\">\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u3001\u666e\u901a\u306e\u5b50\u4f9b\u3068\u540c\u3058\u76f8\u7d9a\u5206\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u7236\u89aa\u306e\u76f8\u7d9a\u306b\u304a\u3044\u3066\u7570\u6bcd\u5144\u5f1f\u306f\u666e\u901a\u306e\u5b50\u4f9b\u3068\u540c\u3058<span style=\"font-size: 16px; color: #333333;\">\u300c\u7b2c\u4e00\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d<\/span>\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u73fe\u914d\u5076\u8005\u3068\u306e\u9593\u306e\u5b50\u4f9b\u3067\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u76f8\u7d9a\u5206\u304c\u9055\u3046\u3068\u3044\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/8j4ah2e1rrs-1707284523.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"j6ewedthlwgso2zow7fdq\">3.\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u8d77\u3053\u308a\u3084\u3059\u3044\uff13\u3064\u306e\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb<\/h2>\n<p class=\"\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u8d77\u3053\u308a\u3084\u3059\u3044\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3092\uff13\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#0e9c3ebzthd3jobsfsb8lt\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u306e\u9023\u7d61\u5148\u304c\u5206\u304b\u3089\u305a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u958b\u50ac\u3067\u304d\u306a\u3044<\/a><\/li>\n<li><a href=\"#n5pcsr4w99ptv00g2fr5h\" target=\"_self\" rel=\"noopener\">\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u521d\u3081\u3066\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u305f\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u907a\u7523\u984d\u3092\u3082\u3089\u3048\u306a\u304b\u3063\u305f<\/a><\/li>\n<li><a href=\"#emr7vc3pmthpy0ff1a99k\" target=\"_self\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u3092\u5de1\u308b\u5bfe\u7acb\u304c\u6df1\u523b\u5316\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 class=\"\" id=\"0e9c3ebzthd3jobsfsb8lt\">3-1.\u7570\u6bcd\u5144\u5f1f\u306e\u9023\u7d61\u5148\u304c\u5206\u304b\u3089\u305a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u958b\u50ac\u3067\u304d\u306a\u3044<\/h3>\n<p class=\"\"><span class=\"f-marker-y\">\u7570\u6bcd\u5144\u5f1f\u306e\u9023\u7d61\u5148\u304c\u5206\u304b\u3089\u305a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u958b\u50ac\u3067\u304d\u306a\u3044<\/span>\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><u>\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u53c2\u52a0\u3057\u3001\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n\u4e00\u4eba\u3067\u3082\u4e0d\u53c2\u52a0\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u3068\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u53d6\u308a\u6c7a\u3081\u305f\u5185\u5bb9\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u7570\u6bcd\u5144\u5f1f\u3068\u3001\u73fe\u914d\u5076\u8005\u3068\u306e\u5b50\u4f9b\u306f\u758e\u9060\u3067\u3042\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u73fe\u914d\u5076\u8005\u3068\u306e\u5b50\u4f9b\u304c\u7570\u6bcd\u5144\u5f1f\u3068\u9023\u7d61\u3092\u53d6\u308a\u907a\u7523\u5206\u5272\u3092\u3057\u3088\u3046\u3068\u601d\u3063\u3066\u3082\u3001\u7570\u6bcd\u5144\u5f1f\u306e\u9023\u7d61\u5148\u304c\u5206\u304b\u3089\u305a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u958b\u50ac\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u306b\u9665\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"n5pcsr4w99ptv00g2fr5h\">3-2.\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u521d\u3081\u3066\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u305f\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u907a\u7523\u984d\u3092\u3082\u3089\u3048\u306a\u304b\u3063\u305f<\/h3>\n<p class=\"\">\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u521d\u3081\u3066\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u305f\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3001<span class=\"f-marker-y\">\u60f3\u5b9a\u3057\u3066\u3044\u305f\u907a\u7523\u984d\u3092\u3082\u3089\u3048\u306a\u304b\u3063\u305f<\/span>\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><u>\u751f\u524d\u7236\u89aa\u304b\u3089\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u3053\u3068\u3092\u77e5\u3089\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u73fe\u914d\u5076\u8005\u3068\u306e\u5b50\u4f9b\u304c\u3001\u7236\u89aa\u306e\u6b7b\u5f8c\u306b\u6238\u7c4d\u8b04\u672c\u7b49\u3067\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u3053\u3068\u3092\u77e5\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n\u305d\u306e\u9a5a\u304d\u306f\u76f8\u5f53\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u73fe\u914d\u5076\u8005\u3068\u306e\u9593\u306e\u5b50\u4f9b\u306f\u3001\u81ea\u5206\u306f\u4e00\u4eba\u3063\u5b50\u3067\u3042\u308b\u3068\u601d\u3063\u3066\u304a\u308a\u3001\u7236\u89aa\u306e\u907a\u7523\u306f\u914d\u5076\u80051\/2\u30fb\u5b50\u4f9b\u3067\u3042\u308b\u81ea\u52061\/2\u3067\u76f8\u7d9a\u3055\u308c\u308b\u3068\u601d\u3044\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u6025\u306b\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u3053\u3068\u3092\u77e5\u308a\u3001\u81ea\u5206\u306b\u306f1\/4\u3057\u304b\u907a\u7523\u3092\u3082\u3089\u3046\u6a29\u5229\u304c\u306a\u3044\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u8cc7\u91d1\u8a08\u753b\u3082\u5927\u5e45\u306a\u5909\u66f4\u3092\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"emr7vc3pmthpy0ff1a99k\">3-3.\u907a\u7523\u3092\u5de1\u308b\u5bfe\u7acb\u304c\u6df1\u523b\u5316\u3059\u308b<\/h3>\n<p class=\"\">\u7570\u6bcd\u5144\u5f1f\u3068\u306e<span class=\"f-marker-y\">\u907a\u7523\u3092\u5de1\u308b\u5bfe\u7acb\u304c\u6df1\u523b\u5316\u3059\u308b<\/span>\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><u>\u7570\u6bcd\u5144\u5f1f\u306f\u304a\u4e92\u3044\u3092\u5feb\u304f\u601d\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u591a\u304f\u3001\u907a\u7523\u3092\u5de1\u3063\u3066\u4e89\u3044\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n\u307e\u305f\u3001\u5feb\u304f\u601d\u3063\u3066\u306a\u3044\u306b\u3057\u3066\u3082\u758e\u9060\u306e\u5834\u5408\u3001\u200b<u>\u304a\u4e92\u3044\u9060\u616e\u306a\u3057\u306b\u6a29\u5229\u3092\u4e3b\u5f35\u3059\u308b\u305f\u3081\u3001\u5bfe\u7acb\u3059\u308b\u30ea\u30b9\u30af\u304c\u4e00\u822c\u7684\u306a\u76f8\u7d9a\u3088\u308a\u3082\u9ad8\u3044<\/u>\u200b\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002<\/p>\n<h2 id=\"pjvbxfb3srau53sbcu0du\">4.\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u884c\u3046\u3079\u304d\uff13\u3064\u306e\u751f\u524d\u5bfe\u7b56<\/h2>\n<p class=\"\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u884c\u3046\u3079\u304d\u751f\u524d\u5bfe\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u3001<a href=\"#j6ewedthlwgso2zow7fdq\" target=\"_self\" rel=\"noopener\">\uff13\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306a\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb<\/a>\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u306e\u3066\u3001\u9069\u5207\u306a\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#3w21i2wxzonvrd312zzrgp\" target=\"_self\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u30fb\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f<\/a><\/li>\n<li><a href=\"#99nu9q40g180tt2asi40gh\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u306e\u9023\u7d61\u5148\u3092\u8abf\u3079\u3066\u304a\u304f<\/a><\/li>\n<li><a href=\"#69fy7urt9za179qvk0i6th\" target=\"_self\" rel=\"noopener\">\u7236\u89aa\u306b\u907a\u7559\u5206\u306b\u914d\u616e\u3057\u305f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3046<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"3w21i2wxzonvrd312zzrgp\">4-1.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u30fb\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f<\/h3>\n<p class=\"\">\u7236\u89aa\u304c\u751f\u304d\u3066\u3044\u308b\u3046\u3061\u306b<span class=\"f-marker-y\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u30fb\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u660e\u78ba\u306b<\/span>\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7570\u6bcd\u5144\u5f1f\u304c\u4f55\u4eba\u3044\u308b\u306e\u304b<\/li>\n<li>\u7570\u6bcd\u5144\u5f1f\u306f\u307f\u306a\u5b58\u547d\u306a\u306e\u304b<\/li>\n<li>\u5b58\u547d\u3067\u306a\u3044\u5834\u5408\u306f\u5b50\u4f9b\u30fb\u5b6b\u304c\u3044\u308b\u306e\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u3069\u3092\u628a\u63e1\u3057\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u3067\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304c\u3044\u304f\u3089\u305a\u3064\u306a\u306e\u304b\u660e\u78ba\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"99nu9q40g180tt2asi40gh\">4-2.\u7570\u6bcd\u5144\u5f1f\u306e\u4f4f\u6240\u3092\u8abf\u3079\u3066\u304a\u304f<\/h3>\n<p class=\"\">\u7236\u89aa\u304c\u751f\u304d\u3066\u3044\u308b\u3046\u3061\u306b\u3001<span class=\"f-marker-y\">\u7570\u6bcd\u5144\u5f1f\u306e\u4f4f\u6240<\/span>\u3092\u8abf\u3079\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><u>\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u846c\u5100\u30fb\u907a\u7523\u5206\u5272\u5354\u8b70\u306a\u3069\u3067\u9023\u7d61\u3092\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u7236\u89aa\u306e\u751f\u304d\u3066\u3044\u308b\u3046\u3061\u306b\u4f4f\u6240\u3092\u8abf\u3079\u3066\u304a\u3044\u305f\u65b9\u304c\u6b7b\u5f8c\u306e\u624b\u7d9a\u304d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p class=\"\">\u7236\u89aa\u304c\u4f4f\u6240\u3092\u77e5\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u8a71\u304c\u65e9\u3044\u306e\u3067\u3059\u304c\u3001\u7236\u89aa\u3082\u77e5\u3089\u306a\u3044\u5834\u5408\u306f<span class=\"f-marker-y\">\u6238\u7c4d\u306e\u9644\u7968\u3092\u78ba\u8a8d<\/span>\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6238\u7c4d\u306e\u9644\u7968\u306b\u306f\u4f4f\u6240\u306e\u5909\u9077\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u7570\u6bcd\u5144\u5f1f\u306e\u73fe\u5728\u306e\u4f4f\u6240\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"69fy7urt9za179qvk0i6th\">4-3.\u7236\u89aa\u306b\u907a\u7559\u5206\u306b\u914d\u616e\u3057\u305f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3046<\/h3>\n<p>\u7236\u89aa\u304c\u751f\u304d\u3066\u3044\u308b\u3046\u3061\u306b\u3001<span class=\"f-marker-y\">\u907a\u7559\u5206\u306b\u914d\u616e\u3057\u305f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span>\u3053\u3068\u3082\u6709\u52b9\u306a\u751f\u524d\u5bfe\u7b56\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p class=\"\"><u>\u73fe\u914d\u5076\u8005\u3068\u306e\u5b50\u4f9b\u3001\u7570\u6bcd\u5144\u5f1f\u3001\u305d\u308c\u305e\u308c\u306b\u4f55\u3092\u76f8\u7d9a\u3055\u305b\u308b\u304b\u3001\u907a\u8a00\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u7523\u5206\u5272\u3092\u5de1\u308b\u4e89\u3044\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p class=\"\">\u305f\u3060\u3057\u3001\u7570\u6bcd\u5144\u5f1f\u306b\u306f<span class=\"f-marker-y\">\u907a\u7559\u5206\u3068\u3044\u3046\u6c11\u6cd5\u3067<\/span><span style=\"font-size: 16px; color: #383838;\"><span class=\"f-marker-y\">\u4fdd\u8a3c\u3055\u308c\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/span>\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u73fe\u914d\u5076\u8005\u3068\u306e\u5b50\u4f9b\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3063\u305f\u3088\u3046\u306a\u907a\u7559\u5206\u3092\u7121\u8996\u3057\u305f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u3001\u7570\u6bcd\u5144\u5f1f\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u8acb\u6c42\u3092\u8d77\u3053\u3057\u3001\u4e89\u3044\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u6bb5\u968e\u3067\u3001\u3057\u3063\u304b\u308a\u3068\u907a\u7559\u5206\u306b\u914d\u616e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p class=\"\">\u25a0\u907a\u8a00\u66f8\u3068\u907a\u7559\u5206\u306b\u95a2\u3059\u308b\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<h2 id=\"6yb0p2dzuykmnc1x14dimf\">5.\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u7570\u6bcd\u5144\u5f1f\u3068\u521d\u3081\u3066\u9023\u7d61\u3092\u53d6\u308b\u6642\u306f\u300c\u624b\u7d19\u300d\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><span class=\"f-marker-y\">\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u7570\u6bcd\u5144\u5f1f\u3068\u521d\u3081\u3066\u9023\u7d61\u3092\u53d6\u308b\u6642\u306f\u300c\u624b\u7d19\u300d\u304c\u304a\u3059\u3059\u3081<\/span>\u3067\u3059\u3002<\/p>\n<p class=\"\"><a href=\"#pjvbxfb3srau53sbcu0du\" target=\"_self\" rel=\"noopener\">\uff14\u7ae0<\/a>\u3067\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001<u>\u7570\u6bcd\u5144\u5f1f\u306e\u4f4f\u6240\u306f\u7236\u89aa\u306e\u751f\u524d\u306b\u8abf\u3079\u3066\u304a\u304f\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/u><br \/>\n\u5b9f\u969b\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u846c\u5100\u3084\u907a\u7523\u5206\u5272\u306b\u3064\u3044\u3066\u7570\u6bcd\u5144\u5f1f\u3068\u9023\u7d61\u3092\u53d6\u308b\u969b\u306f\u3001\u307e\u305a\u306f\u624b\u7d19\u3067\u9023\u7d61\u3092\u53d6\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u9762\u8b58\u306e\u306a\u3044\u4eba\u304c\u6025\u306b\u5bb6\u306b\u8a2a\u554f\u3057\u305f\u308a\u3001\u96fb\u8a71\u3092\u3057\u305f\u308a\u3057\u3066\u304d\u305f\u4e0a\u306b\u3001\u81ea\u5206\u306e\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u8a71\u3057\u51fa\u3057\u305f\u3089\u3001\u7570\u6bcd\u5144\u5f1f\u306f\u51b7\u9759\u306b\u8a71\u3092\u805e\u304f\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u602a\u3057\u3044\u3068\u601d\u308f\u308c\u3066\u4eca\u5f8c\u306e\u8a71\u3057\u5408\u3044\u304c\u96e3\u3057\u304f\u306a\u308b\u30ea\u30b9\u30af\u3055\u3048\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><u>\u307e\u305a\u306f\u624b\u7d19\u3092\u9001\u308a\u3001\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u843d\u3061\u7740\u3044\u3066\u4e8b\u60c5\u3092\u7406\u89e3\u3057\u3066\u3082\u3089\u3063\u305f\u4e0a\u3067\u3001\u96fb\u8a71\u3084\u30e1\u30fc\u30eb\u306a\u3069\u3067\u9854\u5408\u308f\u305b\u306e\u65e5\u7a0b\u3092\u6c7a\u3081\u308b\u306e\u304c\u7121\u96e3\u306a\u9032\u3081\u65b9\u3067\u3059\u3002<\/u><\/p>\n<h2 id=\"eynkyns5w2fxwteqxtyz98\">6.\u7570\u6bcd\u5144\u5f1f\u3068\u907a\u7523\u5206\u5272\u3092\u5de1\u3063\u3066\u63c9\u3081\u3066\u3057\u307e\u3063\u305f\u6642\u306e\u5bfe\u5fdc\u7b56<\/h2>\n<p>\u7570\u6bcd\u5144\u5f1f\u3068\u63c9\u3081\u3066\u3057\u307e\u3063\u305f\u6642\u306e\u5bfe\u5fdc\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\"><a href=\"#pjvbxfb3srau53sbcu0du\" target=\"_self\" rel=\"noopener\">\uff14\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u751f\u524d\u5bfe\u7b56<\/a>\u3092\u884c\u3046\u3068\u3001\u7570\u6bcd\u5144\u5f1f\u3068\u907a\u7523\u5206\u5272\u3092\u5de1\u3063\u3066\u63c9\u3081\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u306f\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3069\u3093\u306a\u306b\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u30c8\u30e9\u30d6\u30eb\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u63c9\u3081\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u3092\u30bc\u30ed\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u672c\u7ae0\u3067\u306f\u4e07\u304c\u4e00\u306e\u4fdd\u967a\u3068\u3057\u3066\u3001\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"ki3sin17fywyfmcotyg8\">6-1.\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b<\/h3>\n<p class=\"\"><span class=\"f-marker-y\">\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066<\/span>\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u8abf\u505c\u3067\u306f\u8abf\u505c\u59d4\u54e1\u304c\u9593\u306b\u5165\u3063\u3066\u8a71\u3057\u5408\u3044\u3092\u9032\u3081\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u304a\u4e92\u3044\u306e\u611f\u60c5\u3092\u6291\u3048\u305f\u8a71\u3057\u5408\u3044\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u89e3\u6c7a\u306b\u8fd1\u3065\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"5zobq0j8fxrfwwjkhglazm\">6-2.\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p class=\"\"><span class=\"f-marker-y\">\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/span>\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u5f01\u8b77\u58eb\u306b\u4ee3\u7406\u4eba\u306b\u306a\u3063\u3066\u3082\u3089\u3044\u3001\u7570\u6bcd\u5144\u5f1f\u3068\u306e\u9593\u306b\u5165\u3063\u3066\u8a71\u3057\u5408\u3044\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u4e89\u3044\u304c\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"a0cqd0ksqgv7vsnudovgpx\">7.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u306f\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u7570\u6bcd\u5144\u5f1f\u306e\u6301\u3064\u76f8\u7d9a\u6a29\u30fb\u76f8\u7d9a\u5206\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3092\uff16\u70b9\u3001\u6700\u5f8c\u306b\u3082\u3046\u4e00\u5ea6\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#vrbkqaatkkx4bm0ggbaj\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u76f8\u7d9a\u6a29\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#m6g6mv1sc2g3a2vodchydf\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u3001\u73fe\u914d\u5076\u8005\u3068\u306e\u5b50\u4f9b\u3068\u540c\u3058\u76f8\u7d9a\u5206\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#j6ewedthlwgso2zow7fdq\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u8d77\u3053\u308a\u3084\u3059\u3044\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb<\/a><\/li>\n<li><a href=\"#pjvbxfb3srau53sbcu0du\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u5834\u5408\u306b\u884c\u3046\u3079\u304d\uff13\u3064\u306e\u751f\u524d\u5bfe\u7b56<\/a><\/li>\n<li><a href=\"#6yb0p2dzuykmnc1x14dimf\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u7570\u6bcd\u5144\u5f1f\u3068\u521d\u3081\u3066\u9023\u7d61\u3092\u53d6\u308b\u6642\u306f\u300c\u624b\u7d19\u300d\u304c\u304a\u3059\u3059\u3081<\/a><\/li>\n<li><a href=\"#eynkyns5w2fxwteqxtyz98\" target=\"_self\" rel=\"noopener\">\u7570\u6bcd\u5144\u5f1f\u3068\u907a\u7523\u5206\u5272\u3092\u5de1\u3063\u3066\u63c9\u3081\u3066\u3057\u307e\u3064\u305f\u6642\u306e\u5bfe\u5fdc\u7b56<\/a><\/li>\n<\/ul>\n<\/div>\n<p class=\"\">\u7570\u6bcd\u5144\u5f1f\u306e\u6301\u3064\u76f8\u7d9a\u6a29\u30fb\u76f8\u7d9a\u5206\u306b\u3064\u3044\u3066\u9069\u5207\u306b\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u9069\u5207\u306a\u751f\u524d\u5bfe\u7b56\u3092\u53d6\u308b\u3053\u3068\u3067\u3001\u3044\u3056\u304a\u7236\u69d8\u304c\u4ea1\u304f\u306a\u308a\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u3001\u5186\u6e80\u306b\u76f8\u7d9a\u304c\u7d42\u308f\u308b\u3053\u3068\u3092\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u81ea\u5206\u306b\u306f\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u308b\u3002 \u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u7570\u6bcd\u5144\u5f1f\u306b\u306f\u76f8\u7d9a\u6a29\u304c\u3042\u308b\u306e\u304b\uff1f\u300d \u672c\u8a18\u4e8b\u306f\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306e\u7570\u6bcd\u5144\u5f1f\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u7570\u6bcd\u5144\u5f1f\u306e\u6301\u3064\u3001\u76f8 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2693,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[12],"class_list":["post-2696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-souzoku"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=2696"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2696\/revisions"}],"predecessor-version":[{"id":6742,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2696\/revisions\/6742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2693"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}