{"id":2853,"date":"2024-03-26T08:00:00","date_gmt":"2024-03-25T23:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2853"},"modified":"2025-07-15T10:45:46","modified_gmt":"2025-07-15T01:45:46","slug":"adoption-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/adoption-inheritance","title":{"rendered":"\u76f8\u7d9a\u5bfe\u7b56\u306e\u305f\u3081\u306b\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3068\u3001\u3069\u3093\u306a\u5f71\u97ff\u304c\u3042\u308b\uff1f"},"content":{"rendered":"<p class=\"\"><span class=\"f-marker-y\">\u76f8\u7d9a\u5bfe\u7b56\u306e\u305f\u3081\u306b\u990a\u5b50\u7e01\u7d44\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba<\/span>\u3092\u5bfe\u8c61\u306b\u3001<span class=\"f-marker-y\">\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b<\/span>\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u672c\u8a18\u4e8b\u3092\u8aad\u3093\u3060\u7d50\u679c\u3001\u300c\u3088\u3057\uff01\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3088\u3046\uff01\u300d\u3068\u601d\u3063\u305f\u3089\u3001\u3069\u306e\u3088\u3046\u306b\u990a\u5b50\u7e01\u7d44\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u3051\u3070\u3088\u3044\u306e\u304b\u3092\u3001\u30b9\u30c6\u30c3\u30d7\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u5bfe\u7b56\u306e\u305f\u3081\u306b\u990a\u5b50\u7e01\u7d44\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\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>\n<li><a href=\"#w3jbo0805smfo0wqhfwz\" target=\"_self\" rel=\"noopener\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u76f8\u7d9a\u3078\u306e\uff14\u3064\u306e\u5f71\u97ff<\/a><\/li>\n<li><a href=\"#w0eo2xi78j3ck88urzu46\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u990a\u5b50\u7e01\u7d44\u3092\u6d3b\u7528\u3057\u305f\u5b9f\u969b\u306e\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#s1bg1k4zem88hiyjxcxz26\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u306e\u990a\u5b50\u7e01\u7d44\u306e\u9032\u3081\u65b9\uff13\u30b9\u30c6\u30c3\u30d7<\/a><\/li>\n<li><a href=\"#h8woxt0wmw76bsm90pps7d\" target=\"_self\" rel=\"noopener\">\u990a\u5b50\u7e01\u7d44\u3092\u5186\u6e80\u306b\u3059\u3059\u3081\u308b\uff12\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"w3jbo0805smfo0wqhfwz\">1.\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u76f8\u7d9a\u3078\u306e\uff14\u3064\u306e\u5f71\u97ff<\/h2>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u76f8\u7d9a\u3078\u306e\u5f71\u97ff\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u306f\u3001\u76f8\u7d9a\u306b\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u4e21\u65b9\u306e\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<br \/>\n\u30d7\u30e9\u30b9\u9762\u3068\u30de\u30a4\u30ca\u30b9\u9762\u306e\u4e21\u65b9\u3092\u52a0\u5473\u3057\u305f\u4e0a\u3067\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u304b\u6c7a\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9<\/th>\n<th>\u5f71\u97ff<\/th>\n<\/tr>\n<tr>\n<td>\u30d7\u30e9\u30b9<\/td>\n<td style=\"width: 71.1182%;\"><a href=\"#ev4l848rp49pc4n4wszoes\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u304c\u3067\u304d\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u30d7\u30e9\u30b9<\/td>\n<td style=\"width: 71.1182%;\"><a href=\"#uppf53r7lcm53lwau1y2\" target=\"_self\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30ca\u30b9<\/td>\n<td style=\"width: 71.1182%;\"><a href=\"#87bvkbeiirqyn3dgwlezfo\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u4e89\u3044\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30ca\u30b9<\/td>\n<td style=\"width: 71.1182%;\"><a href=\"#juhdtwqlypp781w6kq7r4h\" target=\"_self\" rel=\"noopener\">\u990a\u5b50\u3078\u306e\u6c17\u6301\u3061\u304c\u5909\u308f\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u990a\u5b50\u7e01\u7d44\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"ev4l848rp49pc4n4wszoes\">1-1.\u3010\u30d7\u30e9\u30b9\u3011\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b<\/h3>\n<p class=\"\"><span class=\"f-marker-y\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3068\u3001\u305d\u306e\u990a\u5b50\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d\u3068\u3057\u3066\u306e\u8eab\u5206\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u3082\u3068\u306b\u8a08\u7b97\u3059\u308b\u4ee5\u4e0b\uff13\u3064\u306e\u6982\u5ff5\u306b\u304a\u3044\u3066\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5897\u3048\u308b\u3053\u3068\u306a\u3069\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u671f\u5f85\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u57fa\u790e\u63a7\u9664\uff1a<span style=\"font-size: 17px; color: #000000;\">3,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186\u00d7<span class=\"f-marker-y\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/span>\uff09<\/span><\/li>\n<li>\u751f\u547d\u4fdd\u967a\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff1a<span style=\"font-size: 16px; color: #333333;\">500\u4e07\u5186\u00d7<span class=\"f-marker-y\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/span><\/span><\/li>\n<li>\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff1a<span style=\"font-size: 16px; color: #333333;\">500\u4e07\u5186\u00d7<span class=\"f-marker-y\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/span><\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001<span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u5fc5\u305a\u3042\u308b\u3068\u65ad\u8a00\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><br \/>\n\u76f8\u7d9a\u7a0e\u306b\u306f\u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u4ed6\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u4ed6\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u306a\u3069\u3068\u306e\u517c\u306d\u5408\u3044\u3067\u3001\u990a\u5b50\u7e01\u7d44\u3092\u305b\u305a\u306b\u4ed6\u306e\u5236\u5ea6\u3092\u5229\u7528\u3057\u305f\u65b9\u304c\u7d50\u679c\u3068\u3057\u3066\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u65b9\u304c\u7bc0\u7a0e\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001<span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u305d\u308c\u305e\u308c\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u8a66\u7b97<\/span>\u3057\u3066\u3082\u3089\u3044\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"5g8y9b5kpjhif7pnieqbln\">\u203b\u3010\u6ce8\u610f\u3011\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u6570\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u990a\u5b50\u306e\u6570\u306b\u306f\u5236\u9650\u304c\u3042\u308b<\/h4>\n<p class=\"\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u6570\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u990a\u5b50\u306e\u6570\u306b\u306f\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308c\u3070\u3059\u308b\u307b\u3069\u76f8\u7d9a\u7a0e\u306f\u7bc0\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000073\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #3e3a39;\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c15\u6761<\/span><\/a><span style=\"font-size: 16px; color: #3e3a39;\">\u3067\u4ee5\u4e0b\u306e\u901a\u308a\u5236\u9650\u304c\u304b\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\uff1a\uff11\u4eba<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\uff1a\uff12\u4eba<\/li>\n<\/ul>\n<p>\u25a0\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000073\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5 &#8211; e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<\/div>\n<h3 id=\"uppf53r7lcm53lwau1y2\">1-2.\u3010\u30d7\u30e9\u30b9\u3011\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u78ba\u5b9f\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p>\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u3067\u3001<span class=\"f-marker-y\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u78ba\u5b9f\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">A\u3055\u3093\u306f\u81ea\u5206\u306e\u4ecb\u8b77\u3092\u9577\u7537\u306e\u59bb\u304c\u732e\u8eab\u7684\u306b\u884c\u3063\u3066\u304f\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u9577\u7537\u306e\u59bb\u306b\u3082\u907a\u7523\u3092\u907a\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9577\u7537\u306e\u59bb\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u305f\u3081\u907a\u7523\u3092\u3082\u3089\u3046\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">A\u3055\u3093\u304c\u4f55\u3082\u5bfe\u7b56\u3092\u305b\u305a\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001A\u3055\u3093\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u901a\u308a\u306b\u907a\u7523\u3092\u5206\u3051\u308b\u3053\u3068\u3092\u4e3b\u5f35\u3057\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3063\u3066\u3057\u307e\u3048\u3070\u3001\u9577\u7537\u306e\u59bb\u306f\u907a\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u3057\u304b\u3057\u3001A\u3055\u3093\u304c\u751f\u524d\u306b\u9577\u7537\u306e\u59bb\u3092\u990a\u5b50\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u7537\u306e\u59bb\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u8eab\u5206\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u3001A\u3055\u3093\u306e\u907a\u7523\u3092\u3082\u3089\u3046\u6cd5\u7684\u306a\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u3053\u306e\u3088\u3046\u306b\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u78ba\u5b9f\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"87bvkbeiirqyn3dgwlezfo\">1-3.\u3010\u30de\u30a4\u30ca\u30b9\u3011\u76f8\u7d9a\u4e89\u3044\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b<\/h3>\n<p>\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u200b<span class=\"f-marker-y\">\u76f8\u7d9a<\/span>\u200b<span class=\"f-marker-y\">\u4e89\u3044\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3068\u990a\u5b50\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u5b9f\u5b50\u3068\u540c\u3058\u76f8\u7d9a\u6a29\u3092\u6301\u3061\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u3001<span class=\"f-marker-y\">\u5b9f\u5b50\u306e\u6301\u3064\u76f8\u7d9a\u5206\u306f\u6e1b\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u5b9f\u5b50\u306e\u7acb\u5834\u304b\u3089\u3059\u308b\u3068\u3001\u990a\u5b50\u304c\u3044\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u81ea\u5206\u306e\u76f8\u7d9a\u5206\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 14pt; color: #3e3a39;\">\u5b9f\u5b50\u3068\u990a\u5b50\u306e\u9593\u3067\u76f8\u7d9a\u306e\u5185\u5bb9\u3084\u53d6\u308a\u5206\u306b\u3064\u3044\u3066\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u7236\u89aa\u30fb\u6bcd\u89aa\u30fb\u5b9f\u5b50\uff11\u4eba\u306e\u5bb6\u5ead\u306b\u304a\u3044\u3066\u3001\u7236\u89aa\u304c\u990a\u5b50\u3092\u4e00\u4eba\u8fce\u3048\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 50%;\">\u990a\u5b50\u7e01\u7d44\u524d<\/th>\n<td style=\"width: 50.0000%;\">\u6bcd\u89aa1\/2<br \/>\n<span class=\"f-marker-y\">\u5b9f\u5b501\/2<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 50%;\"><span style=\"font-size: medium; color: #333333;\">\u990a\u5b50\u7e01\u7d44\u5f8c<\/span><\/th>\n<td style=\"width: 50.0000%;\">\u6bcd\u89aa1\/2<br \/>\n<span class=\"f-marker-y\">\u5b9f\u5b501\/4(1\/2\u00d71\/2\uff09<\/span><br \/>\n\u990a\u5b501\/4(1\/2\u00d71\/2\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u307e\u305f\u3001<span style=\"color: #ff0000;\"><strong>\u5b50\u4f9b\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u990a\u5b50\u7e01\u7d44\u306b\u3088\u3063\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304f\u306a\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u9006\u306b\u6e1b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/strong><\/span><\/p>\n<h3 id=\"juhdtwqlypp781w6kq7r4h\">1-4.\u3010\u30de\u30a4\u30ca\u30b9\u3011\u990a\u5b50\u3078\u306e\u6c17\u6301\u3061\u304c\u5909\u308f\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u990a\u5b50\u7e01\u7d44\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044<\/h3>\n<p class=\"\">\u990a\u5b50\u3078\u306e\u6c17\u6301\u3061\u304c\u5909\u308f\u3063\u305f\u3068\u3057\u3066\u3082\u3001<span class=\"f-marker-y\">\u990a\u5b50\u7e01\u7d44\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044<\/span>\u3067\u3059\u3002<\/p>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u89e3\u6d88\u3059\u308b\u306b\u306f\u3001\u990a\u89aa\u3068\u990a\u5b50\u53cc\u65b9\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #3e3a39;\">\u53cc\u65b9\u304c\u540c\u610f\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u88c1\u5224\u6240\u306b\u300c\u96e2\u7e01\u306e\u8acb\u6c42\u300d\u3092\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u9650\u308a\u3001\u5f79\u6240\u306f\u96e2\u7e01\u3092\u53d7\u7406\u3057\u3066\u304f\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u304b\u3089\u6b7b\u4ea1\u3059\u308b\u307e\u3067\u306e\u9593\u306b\u3001\u990a\u5b50\u3078\u306e\u6c17\u6301\u3061\u304c\u5909\u308f\u308a\u300c\u990a\u5b50\u306b\u3084\u3063\u3071\u308a\u8ca1\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u3002\u990a\u5b50\u7e01\u7d44\u3092\u89e3\u6d88\u3057\u305f\u3044\u3002\u300d\u3068\u601d\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u990a\u5b50\u304c\u540c\u610f\u3057\u306a\u3044\u9650\u308a\u89e3\u6d88\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u306e\u3067\u3059\u3002<\/p>\n<p class=\"\">\u990a\u5b50\u306e\u7acb\u5834\u3092\u8003\u3048\u308c\u3070\u3001\u81ea\u5206\u304c\u540c\u610f\u3057\u306a\u3044\u9650\u308a\u907a\u7523\u304c\u624b\u306b\u5165\u308b\u306e\u3067\u3001\u990a\u5b50\u7e01\u7d44\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u306b\u7a4d\u6975\u7684\u306a\u6c17\u6301\u3061\u306b\u306f\u306a\u3089\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u969b\u306f\u3001\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"\" id=\"w0eo2xi78j3ck88urzu46\">2.\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u990a\u5b50\u7e01\u7d44\u3092\u6d3b\u7528\u3057\u305f\u5b9f\u969b\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u990a\u5b50\u7e01\u7d44\u3092\u6d3b\u7528\u3057\u305f\u5b9f\u969b\u306e\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u5b6b\u3068\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u4e00\u4ee3\u98db\u3070\u3057\u305f\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u5b50\u4f9b\u304c\u3044\u3063\u305f\u3093\u76f8\u7d9a\u3057\u3001\u305d\u306e\u5b50\u4f9b\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u5b6b\u306b\u76f8\u7d9a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5b50\u4f9b\u304c\u76f8\u7d9a\u3059\u308b\u904e\u7a0b\u3092\u98db\u3070\u3057\u3001\u5b6b\u306b\u3044\u304d\u306a\u308a\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/eaihdsmrn49-1707286536.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u5b50\u4f9b\u30fb\u5b6b\u3068\u4e8c\u56de\u652f\u6255\u3046\u306f\u305a\u306e\u76f8\u7d9a\u7a0e\u3092\u4e00\u5ea6\u3067\u6e08\u307e\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u6291\u3048\u308b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u3057\u304b\u3057\u3001\u990a\u5b50\u3068\u306a\u3063\u305f\u5b6b\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u308b\u3068<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000073\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c18\u6761<\/a>\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4e00\u6982\u306b\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u3068\u7bc0\u7a0e\u306b\u306a\u308b\u3068\u306f\u8a00\u3044\u5207\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u305d\u308c\u305e\u308c\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u8a08\u7b97\u3057\u3066\u3082\u3089\u3044\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"\" id=\"s1bg1k4zem88hiyjxcxz26\">3.\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u306e\u990a\u5b50\u7e01\u7d44\u306e\u9032\u3081\u65b9\uff13\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u306e\u990a\u5b50\u7e01\u7d44\u306e\u9032\u3081\u65b9\u3092\uff13\u30b9\u30c6\u30c3\u30d7\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"#w3jbo0805smfo0wqhfwz\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0\u3067\u8aac\u660e\u3057\u305f\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u4e21\u65b9\u306e\u5f71\u97ff<\/a>\u3092\u52a0\u5473\u3057\u305f\u4e0a\u3067\u3001\u300c\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u300d\u3068\u6c7a\u3081\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff11<\/th>\n<td style=\"width: 71.7237%;\"><a href=\"#5x3p9fbqkc6clrs5iu9sq8\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff12<\/th>\n<td style=\"width: 71.7237%;\"><a href=\"#76nbbmqw82eed9zj1hjfab\" target=\"_self\" rel=\"noopener\">\u5c4a\u51fa\u306b\u5fc5\u8981\u306a\u3082\u306e\u3092\u96c6\u3081\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff13<\/th>\n<td style=\"width: 71.7237%;\"><a href=\"#h1hv76f3vd68hm7r8tz00j\" target=\"_self\" rel=\"noopener\">\u5e02\u533a\u753a\u6751\u306e\u5f79\u6240\u306b\u5c4a\u3051\u51fa\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"\" id=\"5x3p9fbqkc6clrs5iu9sq8\">3-1.\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p class=\"\"><span class=\"f-marker-y\">\u990a\u5b50\u7e01\u7d44\u306e\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u306b\u79fb\u308b\u524d\u306b\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p class=\"\"><span class=\"f-marker-y\">\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u3053\u3068\u304c\u3001\u78ba\u5b9f\u306b\u7bc0\u7a0e\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p class=\"\">\u306a\u305c\u306a\u3089\u3001<a href=\"#ev4l848rp49pc4n4wszoes\" target=\"_self\" rel=\"noopener\">1-1<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u3068\u304a\u308a\u3001\u305d\u306e\u4ed6\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u3068\u306e\u517c\u306d\u5408\u3044\u3067\u3001\u990a\u5b50\u7e01\u7d44\u3092\u305b\u305a\u306b\u4ed6\u306e\u5236\u5ea6\u3092\u5229\u7528\u3057\u305f\u65b9\u304c\u7d50\u679c\u3068\u3057\u3066\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b<span style=\"font-size: 16px; color: #333333;\">\u3068\u3044\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3057\u3001\u307e\u305f\u3001<\/span><a href=\"#dzg9ql1w8t40qxwkt0pvynb\" target=\"_self\" rel=\"noopener\"><span style=\"font-size: 16px; color: #333333;\">\uff12\u7ae0<\/span><\/a>\u3067\u7d39\u4ecb\u3057\u305f\u3068\u304a\u308a\u3001\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u3068\u76f8\u7d9a\u7a0e\u306e\uff12\u5272\u52a0\u7b97\u306e\u5bfe\u8c61<span style=\"font-size: 16px; color: #333333;\">\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u300c<span class=\"f-marker-y\">\u3054\u81ea\u8eab\u306e\u5834\u5408\u306f\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u304c\u7bc0\u7a0e\u306b\u306a\u308b\u306e\u304b<\/span>\u300d\u3092\u8a66\u7b97\u3057\u3066\u3082\u3063\u3066\u304b\u3089\u3001\u990a\u5b50\u7e01\u7d44\u306e\u624b\u7d9a\u304d\u306b\u79fb\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"\" id=\"76nbbmqw82eed9zj1hjfab\">3-2.\u990a\u5b50\u7e01\u7d44\u306e\u5c4a\u51fa\u306b\u5fc5\u8981\u306a\u3082\u306e\u3092\u96c6\u3081\u308b<\/h3>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u306e\u5c4a\u51fa\u306b\u5fc5\u8981\u306a\u3082\u306e\u3092\u96c6\u3081\u307e\u3057\u3087\u3046\u3002<br \/>\n\u990a\u5b50\u7e01\u7d44\u306e\u5c4a\u51fa\u306b\u5fc5\u8981\u306a\u3082\u306e\u306f\u3001\u3054\u81ea\u8eab\u3067\u96e3\u306a\u304f\u96c6\u3081\u3089\u308c\u308b\u3082\u306e\u3070\u304b\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u990a\u5b50\u7e01\u7d44\u306e\u5c4a\u51fa\u306b\u5fc5\u8981\u306a\u3082\u306e\u3011<\/p>\n<ul>\n<li>\u990a\u5b50\u7e01\u7d44\u5c4a\uff08\u5404\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u69d8\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\uff09<\/li>\n<li>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u7b49\uff09<\/li>\n<li>\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u8a31\u53ef\u66f8\u8b04\u672c\uff08\u672a\u6210\u5e74\u8005\u3092\u990a\u5b50\u306b\u3059\u308b\u3068\u304d\u3001\u5f8c\u898b\u4eba\u304c\u88ab\u5f8c\u898b\u4eba\u3092\u990a\u5b50\u306b\u3059\u308b\u3068\u304d\u306e\u307f\u5fc5\u8981\uff09\n<p>\u203b\u6238\u7c4d\u8b04\u672c\u306f\u4ee4\u548c6\u5e743\u67081\u65e5\u304b\u3089\u539f\u5247\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<h3 class=\"\" id=\"h1hv76f3vd68hm7r8tz00j\">3-3.\u5e02\u533a\u753a\u6751\u306e\u5f79\u6240\u3078\u5c4a\u3051\u51fa\u308b<\/h3>\n<p class=\"\">\u5e02\u533a\u753a\u6751\u5f79\u5834\u3078\u5c4a\u3051\u51fa\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u5c4a\u51fa\u3082\u3054\u81ea\u8eab\u3067\u96e3\u306a\u304f\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u5f01\u8b77\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u5fc5\u8981\u306f\u57fa\u672c\u7684\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u5c4a\u3051\u51fa\u5148\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u3046\u3061\u306e\u3069\u3061\u3089\u304b\u3067\u3059\u3002<br \/>\n\u3069\u306e\u7a93\u53e3\u306b\u51fa\u305b\u3070\u3088\u3044\u304b\u306f\u3001\u5c4a\u51fa\u5148\u306e\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e3b\u306b\u300c\u6238\u7c4d\u4fc2\u300d\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u990a\u89aa\u3082\u3057\u304f\u306f\u990a\u5b50\u306e\u672c\u7c4d\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834<\/li>\n<li>\u990a\u89aa\u3082\u3057\u304f\u306f\u990a\u5b50\u306e\u4f4f\u6240\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"h8woxt0wmw76bsm90pps7d\">4.\u990a\u5b50\u7e01\u7d44\u3092\u5186\u6e80\u306b\u3059\u3059\u3081\u308b2\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u3092\u5186\u6e80\u306b\u3059\u3059\u3081\u308b\uff12\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u990a\u5b50\u7e01\u7d44\u306b\u306f\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u305f\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u78ba\u5b9f\u306b\u8ca1\u7523\u3092\u6e21\u305b\u305f\u308a\u306a\u3069\u3001\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u591a\u6570\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u76f8\u7d9a\u3067\u306e\u4e89\u3044\u3084\u3001\u990a\u5b50\u3078\u306e\u6c17\u6301\u3061\u306e\u5909\u5316\u304c\u3042\u3063\u3066\u3082\u990a\u5b50\u7e01\u7d44\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u306a\u3069\u306e\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u305d\u3053\u3067\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u3053\u3068\u3092\u3082\u3046\u4e00\u5ea6\u3088\u304f\u8003\u3048\u3066\u304b\u3089\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><a href=\"#w6ylqo7c2cgdd5d7hu2qh\" target=\"_self\" rel=\"noopener\">\u5b50\u4f9b\u305f\u3061\u306b\u8aac\u660e\u3067\u304d\u308b\u5927\u7fa9\u540d\u5206\u304c\u305d\u306e\u990a\u5b50\u7e01\u7d44\u306b\u3042\u308b\u306e\u304b<\/a><\/li>\n<li><a href=\"#wqbruxco6emc3aqnxfy5t\" target=\"_self\" rel=\"noopener\">\u990a\u5b50\u3068\u672c\u5f53\u306e\u89aa\u5b50\u306b\u306a\u308b\u899a\u609f\u304c\u3042\u308b\u306e\u304b<\/a><\/li>\n<\/ul>\n<h3 id=\"w6ylqo7c2cgdd5d7hu2qh\">4-1.\u5b50\u4f9b\u305f\u3061\u306b\u8aac\u660e\u3067\u304d\u308b\u5927\u7fa9\u540d\u5206\u304c\u305d\u306e\u990a\u5b50\u7e01\u7d44\u306b\u3042\u308b\u306e\u304b<\/h3>\n<p>\u990a\u5b50\u7e01\u7d44\u304c\u6210\u7acb\u3059\u308b\u3068\u3001\u8840\u306e\u7e4b\u304c\u308a\u306e\u3042\u308b\u5b50\u4f9b\u4e00\u4eba\u3042\u305f\u308a\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u6e1b\u308a\u307e\u3059\u3002<br \/>\n\u990a\u5b50\u7e01\u7d44\u306f\u5b50\u4f9b\u305f\u3061\u306b\u3068\u3063\u3066\u559c\u3070\u3057\u3044\u51fa\u6765\u4e8b\u3067\u3042\u308b\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u990a\u5b50\u7e01\u7d44\u3092\u3057\u990a\u5b50\u3092\u53d6\u308b\u3053\u3068\u306b\u3001\u7bc0\u7a0e\u4ee5\u5916\u306e\u300c\u5927\u7fa9\u540d\u5206\u300d\u304c\u3042\u308a\u3001\u305d\u306e\u7406\u7531\u3092\u5b50\u4f9b\u305f\u3061\u306b\u80f8\u3092\u5f35\u3063\u3066\u8a71\u3057\u3001\u304d\u3061\u3093\u3068\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3048\u308b\u304b\u3001\u3082\u3046\u4e00\u5ea6\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"wqbruxco6emc3aqnxfy5t\">4-2.\u990a\u5b50\u3068\u672c\u5f53\u306e\u89aa\u5b50\u306b\u306a\u308b\u899a\u609f\u304c\u3042\u308b\u306e\u304b<\/h3>\n<p>\u990a\u5b50\u7e01\u7d44\u306f\u4e00\u5ea6\u7d50\u3076\u3068\u3001\u89e3\u6d88\u3059\u308b\u306b\u306f\u53cc\u65b9\u306e\u540c\u610f\u304c\u3044\u308a\u307e\u3059\u3002<br \/>\n\u990a\u5b50\u3068\u306e\u95a2\u4fc2\u304c\u60aa\u5316\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u89aa\u306e\u90fd\u5408\u3067\u4e00\u65b9\u7684\u306b\u990a\u5b50\u7e01\u7d44\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u990a\u5b50\u3068\u306f\u8a00\u3048\u3001\u305d\u306e\u5b50\u306e\u89aa\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u304b\u3089\u5148\u306e\u4eba\u751f\u3001\u305f\u3068\u3048\u610f\u898b\u306e\u5bfe\u7acb\u306a\u3069\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u89aa\u5b50\u3068\u3057\u3066\u6b69\u3093\u3067\u3044\u304f\u899a\u609f\u304c\u3042\u308b\u306e\u304b\u3001\u3082\u3046\u4e00\u5ea6\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"i3y7n7d0sgqg3grp6vkd\">5.\u307e\u3068\u3081<\/h2>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u306e\u305f\u3081\u306b\u990a\u5b50\u7e01\u7d44\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u5834\u5408\u76f8\u7d9a\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u30924\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=\"#w3jbo0805smfo0wqhfwz\" target=\"_self\" rel=\"noopener\">\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u76f8\u7d9a\u3078\u306e4\u3064\u306e\u5f71\u97ff<\/a><\/li>\n<li><a href=\"#w0eo2xi78j3ck88urzu46\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u990a\u5b50\u7e01\u7d44\u3092\u6d3b\u7528\u3057\u305f\u5b9f\u969b\u306e\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#s1bg1k4zem88hiyjxcxz26\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u306e\u990a\u5b50\u7e01\u7d44\u306e\u9032\u3081\u65b9\uff13\u30b9\u30c6\u30c3\u30d7<\/a><\/li>\n<li><a href=\"#h8woxt0wmw76bsm90pps7d\" target=\"_self\" rel=\"noopener\">\u990a\u5b50\u7e01\u7d44\u3092\u5186\u6e80\u306b\u3059\u3059\u3081\u308b\uff12\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u5bfe\u7b56\u306e\u305f\u3081\u306b\u990a\u5b50\u7e01\u7d44\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u5bfe\u7b56\u306e\u305f\u3081\u306b\u990a\u5b50\u7e01\u7d44\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u3092\u5bfe\u8c61\u306b\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u89e3\u8aac\u3057\u307e\u3059\u3002 \u307e\u305f\u3001\u672c\u8a18\u4e8b\u3092\u8aad\u3093\u3060\u7d50\u679c\u3001\u300c\u3088\u3057\uff01\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3088\u3046\uff01\u300d\u3068\u601d\u3063\u305f\u3089\u3001\u3069\u306e\u3088\u3046\u306b\u990a\u5b50 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2851,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-2853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seizen"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2853","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=2853"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2853\/revisions"}],"predecessor-version":[{"id":6743,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2853\/revisions\/6743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2851"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}