{"id":2929,"date":"2024-04-03T14:26:47","date_gmt":"2024-04-03T05:26:47","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2929"},"modified":"2025-07-15T10:48:41","modified_gmt":"2025-07-15T01:48:41","slug":"will-forgery","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/will-forgery","title":{"rendered":"\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7"},"content":{"rendered":"<p>\u200b\u200b<u>\u3053\u306e\u907a\u8a00\u66f8\u306f\u507d\u9020\u3055\u308c\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u2026\uff1f<\/u>\u200b\u200b<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u307f\u306a\u3055\u3093\u306e\u624b\u5143\u306b\u306f\u907a\u8a00\u66f8\u304c\u3042\u308a\u3001\u307f\u306a\u3055\u3093\u306f\u305d\u306e\u907a\u8a00\u66f8\u304c\u507d\u9020\u3055\u308c\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u7591\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u200b\u200b<strong><span style=\"color: #e25041;\">\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u7591\u3063\u3066\u3082\u3088\u3044\uff18\u3064\u306e\u30b1\u30fc\u30b9<\/span><\/strong>\u3092\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u30b1\u30fc\u30b9\u306e\u3046\u3061\uff11\u3064\u3067\u3082\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u304a\u624b\u5143\u306b\u3042\u308b\u907a\u8a00\u66f8\u306f\u507d\u9020\u306e\u7591\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u507d\u9020\u306e\u7591\u3044\u304c\u3042\u308b\u5834\u5408\u306f\u3001<a href=\"#z00188ec8i9gp7ajza0bv\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a>\u3092\u8e0f\u3080\u3053\u3068\u3067\u3001<u>\u305d\u306e\u200b\u907a\u8a00\u66f8\u304c\u507d\u9020\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u516c\u306b\u8a8d\u3081\u3066\u3082\u3089\u3046\u200b\u3053\u3068<\/u>\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u907a\u8a00\u66f8\u306e\u507d\u9020\u306b\u3064\u3044\u3066\u60a9\u307e\u308c\u3066\u3044\u308b\u65b9\u306e\u4e00\u52a9\u3068\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\u5206\u304b\u308b\u3053\u3068\u3011<\/p>\n<ul>\n<li><a href=\"#v0eq5k5p2kdim38se5nlq\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u7591\u3063\u3066\u3082\u3088\u3044\uff18\u3064\u306e\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#z00188ec8i9gp7ajza0bv\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u516c\u306b\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"v0eq5k5p2kdim38se5nlq\">1.\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u7591\u3063\u3066\u3082\u3088\u3044\uff18\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u304a\u624b\u5143\u306b\u3042\u308b\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u7591\u3063\u3066\u3082\u3088\u3044\uff18\u3064\u306e\u30b1\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u200b<strong><span style=\"color: #e25041;\">\u3053\u306e\u30b1\u30fc\u30b9\u306b\uff11\u3064\u3067\u3082\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u304a\u624b\u5143\u306b\u3042\u308b\u907a\u8a00\u66f8\u306f\u507d\u9020\u306e\u7591\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong>\u200b<\/p>\n<table style=\"width: 99%; margin-right: calc(1%);\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30b1\u30fc\u30b9\uff11<\/th>\n<td style=\"width: 77.6211%;\">\u907a\u8a00\u66f8\u306e\u7a2e\u985e\u304c<span class=\"f-marker-y\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/span>\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b1\u30fc\u30b9\uff12<\/th>\n<td style=\"width: 77.6211%;\">\u907a\u8a00\u66f8\u306e\u5168\u6587\u304c\u660e\u3089\u304b\u306b<span class=\"f-marker-y\">\u4ed6\u4eba\u306e\u7b46\u8de1<\/span>\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b1\u30fc\u30b9\uff13<\/th>\n<td style=\"width: 77.6211%;\">\u907a\u8a00\u66f8\u306e\u8a02\u6b63\u7b87\u6240\u304c\u660e\u3089\u304b\u306b\u4ed6\u4eba\u306e\u7b46\u8de1\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b1\u30fc\u30b9\uff14<\/th>\n<td style=\"width: 77.6211%;\">\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u5e74\u6708\u65e5\u304c\u3001\u610f\u601d\u758e\u901a\u306e\u306a\u304f\u306a\u3063\u305f\u65e5\u4ee5\u5f8c\u306e\u65e5\u4ed8\u3068\u306a\u3063\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b1\u30fc\u30b9\uff15<\/th>\n<td style=\"width: 77.6211%;\">\u907a\u8a00\u8005\u3068\u758e\u9060\u306a\u89aa\u65cf\u304c\u907a\u8a00\u66f8\u3092\u767a\u898b\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th>\u30b1\u30fc\u30b9\uff16<\/th>\n<td style=\"width: 77.6211%;\">\u907a\u8a00\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u6587\u5b57\u306e\u8272\u5408\u3044\u30fb\u6fc3\u6de1\u304c\u7570\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b1\u30fc\u30b9\uff17<\/th>\n<td style=\"width: 77.6211%;\">\u907a\u8a00\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u6587\u7ae0\u306e<span style=\"font-size: medium; color: #333333;\">\u5f62\u5f0f\u30fb\u8a00\u8449\u9063\u3044\u304c\u7570\u306a\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u30b1\u30fc\u30b9\uff18<\/th>\n<td style=\"width: 77.6211%;\">\u907a\u8a00\u66f8\u306b\u66f8\u304b\u308c\u305f\u5185\u5bb9\u304c\u660e\u3089\u304b\u306b\u304a\u304b\u3057\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"z00188ec8i9gp7ajza0bv\">2.\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u516c\u306b\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u516c\u306b\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"#v0eq5k5p2kdim38se5nlq\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u30b1\u30fc\u30b9\u306b<\/a>\u4e00\u3064\u3067\u3082\u5f53\u3066\u306f\u307e\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u907a\u8a00\u66f8\u304c\u507d\u9020\u3067\u3042\u308b\u3053\u3068\u3092\u7591\u3063\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u305d\u306e\u7591\u3044\u3092\u7acb\u8a3c\u3057\u3001\u516c\u306b\u300c\u305d\u306e\u907a\u8a00\u66f8\u306f\u7121\u52b9\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u4f5c\u696d\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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: 77.7493%;\"><a href=\"#8s70q8rjrhucgkeamj2d1\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3092\u3059\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff12<\/th>\n<td style=\"width: 77.7493%;\"><a href=\"#wws5jfe5m8ykg13hcistf\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u7acb\u8a3c\u3059\u308b\u8a3c\u62e0\u3092\u96c6\u3081\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff13<\/th>\n<td style=\"width: 77.7493%;\"><a href=\"#8osq9353w0a902eejawk08\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u7121\u52b9\u306e\u8abf\u505c\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u51fa\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff14<\/th>\n<td style=\"width: 77.7493%;\"><a href=\"#m5po7qwfcs5k6e00movg\" target=\"_self\" rel=\"noopener\">\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff15<\/th>\n<td style=\"width: 77.7493%;\"><a href=\"#0j9wx52zj2w7f0dsr6vvu2w\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u306e\u7121\u52b9\u78ba\u8a8d\u8acb\u6c42\u8a34\u8a1f\u3092\u63d0\u8d77\u3059\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff16<\/th>\n<td style=\"width: 77.7493%;\"><a href=\"#ogplbahts6mqxucj4o6as\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u304c\u7121\u52b9\u3068\u306a\u3063\u305f\u305f\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"8s70q8rjrhucgkeamj2d1\">2-1.\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3092\u3059\u308b<\/h3>\n<p>\u307e\u305a\u3001\u200b\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u200b\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u901f\u3084\u304b\u306b\u691c\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5\u7b2c1004\u6761<\/a>\u306b\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\uff08\u907a\u8a00\u66f8\u306e\u691c\u8a8d\uff09<br \/>\n\u7b2c\u5343\u56db\u6761\u3000<strong>\u907a\u8a00\u66f8\u306e\u4fdd\u7ba1\u8005\u306f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u5f8c\u3001\u9045\u6ede\u306a\u304f\u3001\u3053\u308c\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u63d0\u51fa\u3057\u3066\u3001\u305d\u306e\u691c\u8a8d\u3092\u8acb\u6c42\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/strong>\u907a\u8a00\u66f8\u306e\u4fdd\u7ba1\u8005\u304c\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u66f8\u3092\u767a\u898b\u3057\u305f\u5f8c\u3082\u3001\u540c\u69d8\u3068\u3059\u308b\u3002<\/p>\n<p>\uff12\u3000\u524d\u9805\u306e\u898f\u5b9a\u306f\u3001\u516c\u6b63\u8a3c\u66f8\u306b\u3088\u308b\u907a\u8a00\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3057\u306a\u3044\u3002<\/p>\n<p>\uff13\u3000\u5c01\u5370\u306e\u3042\u308b\u907a\u8a00\u66f8\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u304a\u3044\u3066\u76f8\u7d9a\u4eba\u53c8\u306f\u305d\u306e\u4ee3\u7406\u4eba\u306e\u7acb\u4f1a\u3044\u304c\u306a\u3051\u308c\u3070\u3001\u958b\u5c01\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/blockquote>\n<p>\u307e\u305a\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u691c\u8a8d\u3092\u7533\u3057\u51fa\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0\u691c\u8a8d\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/testament-probate\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3068\u306f\uff1f\u5fc5\u8981\u306a\u72b6\u6cc1\u30fb\u7406\u7531\u30fb\u6d41\u308c\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac<\/a><\/p>\n<h3 id=\"wws5jfe5m8ykg13hcistf\">2-2.\u507d\u9020\u3092\u7acb\u8a3c\u3059\u308b\u8a3c\u62e0\u3092\u96c6\u3081\u307e\u3057\u3087\u3046<\/h3>\n<p>\u200b\u507d\u9020\u3092\u7acb\u8a3c\u3059\u308b\u8a3c\u62e0\u3092\u96c6\u3081\u307e\u200b\u3057\u3087\u3046\u3002<\/p>\n<p>\u88c1\u5224\u6240\u306b\u5bfe\u3057\u3066\u8a34\u8a1f\u3092\u8d77\u3053\u3057\u3001\u907a\u8a00\u7121\u52b9\u306e\u78ba\u8a8d\u3092\u6c42\u3081\u308b\u306b\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7b46\u8de1\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u3001\u907a\u8a00\u306e\u507d\u9020\u53c8\u306f\u5909\u9020\u304c\u7591\u308f\u308c\u308b\u4e8b\u60c5\u306b\u3064\u3044\u3066\u4e3b\u5f35\u30fb\u7acb\u8a3c\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u507d\u9020\u3092\u7acb\u8a3c\u3059\u308b\u8a3c\u62e0\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u96c6\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span class=\"f-marker-y\">\u7b46\u8de1\u9451\u5b9a<\/span>\u306b\u3088\u308a\u3001\u672c\u4eba\u306e\u7b46\u8de1\u3068\u907a\u8a00\u66f8\u306e\u7b46\u8de1\u304c\u7570\u306a\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-y\">\u9577\u8c37\u5ddd\u5f0f\u8a8d\u77e5\u75c7\u30b9\u30b1\u30fc\u30eb<\/span>\u306a\u3069\u306b\u3088\u308a\u3001\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u5e74\u6708\u65e5\u306b\u306f\u91cd\u5ea6\u306e\u8a8d\u77e5\u75c7\u3067\u3042\u308a\u610f\u601d\u80fd\u529b\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e<\/span><\/li>\n<li><span class=\"f-marker-y\">\u4ecb\u8b77\u65e5\u8a8c\u306e\u8a18\u8ff0<\/span>\u306a\u3069\u3001\u4f5c\u6210\u5e74\u6708\u65e5\u306b\u306f\u610f\u601d\u80fd\u529b\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e<\/li>\n<li><span class=\"f-marker-y\">\u533b\u5e2b\u306e\u8a3a\u5bdf\u30ab\u30eb\u30c6<\/span>\u306a\u3069\u306b\u3088\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u4f5c\u6210\u5e74\u6708\u65e5\u306b\u306f\u610f\u601d\u80fd\u529b\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e<\/span><\/li>\n<li>\u907a\u8a00\u8005\u3068\u758e\u9060\u306a\u89aa\u65cf\u304c\u907a\u8a00\u66f8\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3084\u3001\u901a\u5e38\u60f3\u50cf\u304c\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u5834\u6240\u304b\u3089\u907a\u8a00\u66f8\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u767a\u898b\u5f53\u6642\u306e\u72b6\u6cc1\u3092\u7d30\u304b\u304f\u8a18\u9332\u3057\u3066\u304a\u3044\u305f\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u8a3c\u62e0\u3068\u307e\u3067\u306f\u3044\u304b\u306a\u304f\u3068\u3082\u3001\u907a\u8a00\u66f8\u306e\u6587\u5b57\u30fb\u6587\u7ae0\u30fb\u5185\u5bb9\u306b\u4e0d\u81ea\u7136\u306a\u70b9\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u30b9\u30c6\u30c3\u30d7\uff13\u4ee5\u964d\u306b\u5411\u3051\u3066\u3001\u200b<u>\u306a\u305c\u305d\u306e\u70b9\u304c\u4e0d\u81ea\u7136\u306a\u306e\u304b\u8a3c\u8a00\u3067\u304d\u308b\u3088\u3046\u6e96\u5099<\/u>\u200b\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"8osq9353w0a902eejawk08\">2-3.\u907a\u8a00\u66f8\u7121\u52b9\u306e\u8abf\u505c\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u51fa\u308b<\/h3>\n<p>\u200b\u907a\u8a00\u66f8\u7121\u52b9\u306e\u8abf\u505c\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u51fa\u307e\u200b\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u8abf\u505c\u300d\u3068\u306f\u3001\u88c1\u5224\u5b98\u3068\u4e00\u822c\u5e02\u6c11\u304b\u3089\u9078\u3070\u308c\u305f\u8abf\u505c\u59d4\u54e1\u304c\u4ef2\u7acb\u3061\u3057\u3001\u5f53\u4e8b\u8005\u305f\u3061\u306e\u5408\u610f\u306b\u3088\u3063\u3066\u7d1b\u4e89\u306e\u89e3\u6c7a\u3092\u56f3\u308b\u5236\u5ea6\u3067\u3059\u3002\u3042\u304f\u307e\u3067\u3082\u5f53\u4e8b\u8005\u540c\u58eb\u304c\u8a71\u3057\u5408\u3044\u3001\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a34\u8a1f\u306b\u79fb\u308b\u524d\u306b\u3001\u307e\u305a\u306f\u8abf\u505c\u3067\u89e3\u6c7a\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u304b\u6a21\u7d22\u3057\u3066\u307f\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"m5po7qwfcs5k6e00movg\">2-4.\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p>\u8abf\u505c\u304c\u4e0d\u8abf\u306b\u7d42\u308f\u3063\u305f\u5834\u5408\u306f\u3001\u96c6\u3081\u305f\u8a3c\u62e0\u3092\u6301\u3063\u3066\u3001\u200b\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u200b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8abf\u505c\u304c\u4e0d\u8abf\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u8a34\u8a1f\u3092\u8d77\u3053\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8a34\u8a1f\u3092\u8d77\u3053\u3059\u306b\u306f\u3001\u6cd5\u7684\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3059\u3057\u3001\u8a34\u8a1f\u624b\u7d9a\u304d\u306b\u306f\u624b\u9593\u6687\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a34\u8a1f\u3092\u8d77\u3053\u3059\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"0j9wx52zj2w7f0dsr6vvu2w\">2-5.\u907a\u8a00\u306e\u7121\u52b9\u78ba\u8a8d\u8acb\u6c42\u8a34\u8a1f\u3092\u63d0\u8d77\u3059\u308b<\/h3>\n<p>\u907a\u8a00\u306e\u7121\u52b9\u78ba\u8a8d\u8acb\u6c42\u200b\u8a34\u8a1f\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u63d0\u8d77\u200b\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u7b49\u306f\u5f01\u8b77\u58eb\u304c\u884c\u3063\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u5f01\u8b77\u58eb\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u884c\u52d5\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ogplbahts6mqxucj4o6as\">2-6.\u907a\u8a00\u66f8\u304c\u7121\u52b9\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046<\/h3>\n<p>\u8a34\u8a1f\u306e\u7d50\u679c\u3001\u907a\u8a00\u304c\u200b\u7121\u52b9\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u200b\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u306f\u7121\u52b9\u306a\u306e\u3067\u3001\u4e00\u822c\u7684\u306a\u76f8\u7d9a\u3068\u540c\u69d8\u3001\u76f8\u7d9a\u4eba\u304c\u5168\u54e1\u53c2\u52a0\u306e\u4e0a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<h2 id=\"0qz2u48vnsln0d65zde6ga5s\">3.\u307e\u3068\u3081<\/h2>\n<p>\u304a\u624b\u5143\u306b\u306f\u907a\u8a00\u66f8\u304c\u3042\u308a\u3001\u305d\u306e\u907a\u8a00\u66f8\u304c\u507d\u9020\u3055\u308c\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u7591\u3063\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#v0eq5k5p2kdim38se5nlq\" target=\"_self\" rel=\"noopener\">\u304a\u624b\u5143\u306b\u3042\u308b\u907a\u8a00\u66f8\u304c\u507d\u9020\u304b\u3069\u3046\u304b\u5224\u5b9a\u3059\u308b\u305f\u3081\u306e\uff18\u3064\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li>\n<li><a href=\"#z00188ec8i9gp7ajza0bv\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u516c\u306b\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u507d\u9020\u306e\u7591\u3044\u306e\u3042\u308b\u907a\u8a00\u66f8\u3092\u898b\u3064\u3051\u305f\u5834\u5408\u306f\u3001\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306e<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>\u306b\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u200b\u200b\u3053\u306e\u907a\u8a00\u66f8\u306f\u507d\u9020\u3055\u308c\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u2026\uff1f\u200b\u200b \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u307f\u306a\u3055\u3093\u306e\u624b\u5143\u306b\u306f\u907a\u8a00\u66f8\u304c\u3042\u308a\u3001\u307f\u306a\u3055\u3093\u306f\u305d\u306e\u907a\u8a00\u66f8\u304c\u507d\u9020\u3055\u308c\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u7591\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u200b\u200b\u907a\u8a00\u66f8\u306e\u507d\u9020\u3092\u7591\u3063\u3066\u3082\u3088\u3044\uff18\u3064\u306e\u30b1\u30fc\u30b9 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2928,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[13],"class_list":["post-2929","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isan"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2929","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=2929"}],"version-history":[{"count":2,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2929\/revisions"}],"predecessor-version":[{"id":6744,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/2929\/revisions\/6744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/2928"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=2929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=2929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}