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style=\"color: 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class=\"attention-p\">\u76f8\u7d9a\u4eba\u306f\u3001\u751f\u524d\u307b\u3068\u3093\u3069\u4ea4\u6d41\u306e\u306a\u304b\u3063\u305f\u7236\u89aa\u304c\u5165\u9662\u3057\u305f\u4e8b\u5b9f\u3092\u3001\u4eba\u3065\u3066\u306b\u77e5\u3089\u3055\u308c\u3001\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u7acb\u3061\u5408\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u7236\u89aa\u304c\u501f\u91d1\u3092\u62b1\u3048\u3066\u3044\u305f\u4e8b\u5b9f\u306f\u307e\u308b\u3067\u77e5\u3089\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u9650\u5b9a\u627f\u8a8d\u3082\u76f8\u7d9a\u653e\u68c4\u3082\u884c\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<u>3\u30f6\u6708\u4ee5\u4e0a\u306e\u6708\u65e5\uff08\u7d04\uff11\u5e74\uff09\u304c\u305f\u3063\u305f\u3042\u308b\u65e5\u3001\u88c1\u5224\u6240\u304b\u3089\u300c\u7236\u89aa\u306e\u4fdd\u8a3c\u50b5\u52d9\uff08\u501f\u91d1\uff09\u306e\u652f\u6255\u3044\u3092\u547d\u3058\u308b\u300d\u65e8\u306e\u5224\u6c7a\u304c\u5c4a\u304d\u307e\u3059<\/u>\u3002\u501f\u91d1\u306e\u5b58\u5728\u306b\u9a5a\u304d\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u5e0c\u671b\u3057\u3001\u6b7b\u4ea1\u304b\u3089\u7d04\uff11\u5e74\u7d4c\u904e\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u76f4\u3061\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n<p class=\"attention-p\"><u>\u6700\u9ad8\u88c1\u5224\u6240\u306f\u7236\u5b50\u306e\u95a2\u4fc2\u6027\u3092\u8003\u616e\u3057\u3001\u719f\u616e\u671f\u9593\u306e\u958b\u59cb\u3092\u9045\u3089\u305b\u308b\u5224\u65ad\u3092\u4e0b\u3057\u307e\u3057\u305f<\/u>\u3002<br \/>\n\u6700\u9ad8\u88c1\u5224\u6240\u306f\u300c\u4e09\u304b\u6708\u4ee5\u5185\u306b\u9650\u5b9a\u627f\u8a8d\u53c8\u306f\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u306a\u304b\u3063\u305f\u306e\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u8ca1\u7523\u304c\u5168\u304f\u5b58\u5728\u3057\u306a\u3044\u3068\u4fe1\u3058\u305f\u305f\u3081\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u6d3b\u6b74\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba\u3068\u306e\u9593\u306e\u4ea4\u969b\u72b6\u614b\u305d\u306e\u4ed6\u8af8\u822c\u306e\u72b6\u6cc1\u304b\u3089\u307f\u3066\u5f53\u8a72\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u76f8\u7d9a\u8ca1\u7523\u306e\u6709\u7121\u306e\u8abf\u67fb\u3092\u671f\u5f85\u3059\u308b\u3053\u3068\u304c\u8457\u3057\u304f\u56f0\u96e3\u306a\u4e8b\u60c5\u304c\u3042\u3064\u3066\u3001\u76f8\u7d9a\u4eba\u306b\u304a\u3044\u3066\u53f3\u306e\u3088\u3046\u306b\u4fe1\u305a\u308b\u306b\u3064\u3044\u3066\u76f8\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u300d\u306b\u9650\u3063\u3066\u3001\u719f\u616e\u671f\u9593\u306e\u958b\u59cb\u3092\u9045\u3089\u305b\u308b\u3068\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<h2>3.\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u308b\u6642\u306e\uff12\u3064\u306e\u5bfe\u51e6\u6cd5<\/h2>\n<p>\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u308b\u6642\u306e\uff12\u3064\u306e\u5bfe\u51e6\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>3-1.\u3010\u5bfe\u51e6\u6cd5\uff11\u3011\u66f8\u985e\u306e\u307f\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u307e\u305a<strong><span style=\"color: #e25041;\">\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u306e\u66f8\u985e\u63d0\u51fa\u3092\u512a\u5148<\/span><\/strong>\u3055\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u671f\u9650\u5185\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u53d7\u7406\u3057\u3066\u3044\u306a\u304f\u3068\u3082\u3001\u66f8\u985e\u63d0\u51fa\u304c\u6e08\u3093\u3067\u3044\u308c\u3070\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #e25041;\"><strong>\u7279\u306b\u91cd\u8981\u306a\u306e\u306f\u300c<\/strong><\/span><span style=\"color: #e25041;\"><strong><span style=\"font-size: 16px;\">\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8<\/span><\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/strong><\/span><span style=\"font-size: 16px; color: #383838;\">\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #383838;\"><u>\u4ed6\u306e\u5fc5\u8981\u66f8\u985e\u304c\u671f\u9650\u5185\u306b\u63c3\u308f\u306a\u304f\u3068\u3082\u3001\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u305f\u4e0a\u3067\u3001\u4ed6\u306e\u66f8\u985e\u306e\u63d0\u51fa\u304c\u9045\u308c\u308b\u65e8\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u4f1d\u3048\u308b\u3053\u3068\u3067\u3001\u671f\u9650\u5185\u306e\u624b\u7d9a\u304d\u3068\u3057\u3066\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/u><\/span><\/p>\n<h3>3-2.\u3010\u5bfe\u51e6\u6cd5\uff12\u3011\u719f\u616e\u671f\u9593\u4f38\u9577\u306e\u7533\u7acb\u3066\u3092\u3059\u308b<\/h3>\n<p><span style=\"font-size: inherit;\">\u671f\u9650\u5185\u306b\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u63d0\u51fa\u3082\u9593\u306b\u5408\u308f\u306a\u305d\u3046\u306a\u5834\u5408\u306b\u306f\u3001<u>\u671f\u9593\u4f38\u9577\u306e\u7533\u7acb\u3066<\/u>\u3092\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: inherit;\">\u719f\u616e\u671f\u9593\u306e\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8ca1\u7523\u8abf\u67fb\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u7d42\u308f\u3089\u305a\u501f\u91d1\u306e\u6709\u7121\u304c\u5224\u65ad\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<li>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3067\u671f\u9650\u5185\u306e\u627f\u8a8d\u3084\u653e\u68c4\u304c\u3067\u304d\u306a\u3044\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3067\u304d\u306a\u3044\u3068\u304d\u3067\u3082\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u884c\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u306b\u671f\u9593\u4f38\u9577\u306e\u7533\u7acb\u3066\u3092\u884c\u3046\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u306e\u8a73\u7d30\u306f\u3001\u88c1\u5224\u6240HP\u300c<a href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/kazi_06_25\/index.html\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306e\u627f\u8a8d\u53c8\u306f\u653e\u68c4\u306e\u671f\u9593\u306e\u4f38\u9577<\/a>\u300d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>4.\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u304f\u306a\u308bNG\u884c\u70ba\uff01\u671f\u9593\u304c\u8feb\u3063\u3066\u3044\u3066\u3082\u3053\u308c\u3060\u3051\u306f\u5fd8\u308c\u305a\u306b\uff01<\/h2>\n<p>\u6700\u5f8c\u306b\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u304f\u306a\u308bNG\u884c\u70ba\u306e\u4f8b\u3092\uff12\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u6b21\u306e2\u3064\u306e\u884c\u70ba\u3060\u3051\u306f\u7d76\u5bfe\u306b\u907f\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/d5qolnaobxv-1718851315.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>4-1.\u3010NG\u884c\u70ba\uff11\u3011\u624b\u7d9a\u304d\u524d\u306b\u907a\u7523\u3092\u51e6\u5206\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u524d\u306b\u907a\u7523\u3092\u51e6\u5206\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #383838;\">\u624b\u7d9a\u304d\u524d\u306b\u907a\u7523\u3092\u51e6\u5206\u3059\u308b\u3068\u3001\u300c\u5358\u7d14\u627f\u8a8d\u300d\u3092\u3057\u305f\u3068\u898b\u306a\u3055\u308c\u307e\u3059\uff08\u6c11\u6cd5921\u67611\u53f7\uff09\u3002<\/span><\/p>\n<p>\u76f8\u7d9a\u306b\u304a\u3051\u308b\u51e6\u5206\u3068\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u5f62\u72b6\u307e\u305f\u306f\u6027\u8cea\u3092\u5909\u3048\u308b\u884c\u70ba\u3092\u6307\u3057\u307e\u3059\u306e\u3067\u3001\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u3082\u542b\u307e\u308c\u307e\u3059\u3002<span style=\"font-size: 16px; color: 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