{"id":2932,"date":"2024-04-04T09:00:00","date_gmt":"2024-04-04T00:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2932"},"modified":"2025-07-15T11:49:27","modified_gmt":"2025-07-15T02:49:27","slug":"illegallybornchild-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/illegallybornchild-inheritance","title":{"rendered":"\u7236\u89aa\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u975e\u5ae1\u51fa\u5b50\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\uff1f"},"content":{"rendered":"<p>\u300c\u79c1\u306b\u306f\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u3002<br \/>\n\u79c1\u304c\u6b7b\u3093\u3060\u5834\u5408\u3001\u975e\u5ae1\u51fa\u5b50\u306f\u79c1\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u6a29\u5229\u304c\u3042\u308b\u306e\u3060\u308d\u3046\u304b\u3002\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u3053\u306e\u3088\u3046\u306a\u3001<u>\u3054\u81ea\u8eab\u306b\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u300c\u975e\u5ae1\u51fa\u5b50\u3068\u76f8\u7d9a\u306e\u95a2\u4fc2\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac<\/u>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u975e\u5ae1\u51fa\u5b50\u3068\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306b\u306a\u3044\u7537\u5973\u306e\u9593\u306b\u751f\u307e\u308c\u305f\u5b50\u3069\u3082\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u200b<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001\u5ae1\u51fa\u5b50\uff08\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u751f\u307e\u308c\u305f\u5b50\u3069\u3082\uff09\u3068\u306e\u9055\u3044\u306f\u3001\u8a8d\u77e5\u3055\u3048\u3057\u3066\u3044\u308c\u3070\u7279\u306b\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong>\u200b<\/p>\n<p>\u3057\u304b\u3057\u3001\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u5834\u5408\u306f\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u3001\u5186\u6e80\u306a\u76f8\u7d9a\u3092\u8fce\u3048\u308b\u3081\u306b\u52d5\u304d\u51fa\u3059\u3001\u7b2c\u4e00\u6b69\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\u308f\u304b\u308b\u3053\u3068\u3011<\/p>\n<ul>\n<li><a href=\"#ckycvuq08871nfn8rhdsq1\" target=\"_self\" rel=\"noopener\">\u7236\u89aa\u304c\u8a8d\u77e5\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u975e\u5ae1\u51fa\u5b50\u306b\u306f\u76f8\u7d9a\u6a29\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#nm4zgo5axthgyvjlhvyc6\" target=\"_self\" rel=\"noopener\">\u975e\u5ae1\u51fa\u5b50\u306e\u3044\u308b\u76f8\u7d9a\u3067\u3088\u304f\u3042\u308b4\u3064\u306e\u30c8\u30e9\u30d6\u30eb<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"ckycvuq08871nfn8rhdsq1\">1.\u7236\u89aa\u304c\u8a8d\u77e5\u3057\u3066\u3044\u308c\u3070\u3001\u975e\u5ae1\u51fa\u5b50\u306b\u3082\u76f8\u7d9a\u6a29\u304c\u3042\u308b<\/h2>\n<p>\u7236\u89aa\u304c\u8a8d\u77e5\u3057\u3066\u3044\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u975e\u5ae1\u51fa\u5b50\u306b\u3082\u7236\u89aa\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u76f8\u7d9a\u6a29\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5ae1\u51fa\u5b50\u3067\u3042\u308b\u304b\u3001\u975e\u5ae1\u51fa\u5b50\u3067\u3042\u308b\u304b\u306f\u554f\u984c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u7236\u89aa\u304c\u8a8d\u77e5\u3057\u300c\u81ea\u5206\u306e\u5b50\u3069\u3082\u3067\u3042\u308b\u300d\u3053\u3068\u3092\u8a8d\u3081\u3001\u6cd5\u5f8b\u4e0a\u306e\u7236\u5b50\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u3066\u3044\u308c\u3070\u3001\u76f8\u7d9a\u6a29\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u7236\u89aa\u304c\u8a8d\u77e5\u3057\u3066\u3044\u308b\u975e\u5ae1\u51fa\u5b50\u306f\u3001\u5ae1\u51fa\u5b50\uff08\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u751f\u307e\u308c\u305f\u5b50\u3069\u3082\uff09\u3068\u540c\u3058\u300c\u7b2c\u4e00\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d\u3067\u3059\u3002\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u907a\u7523\u306e\u53d6\u308a\u5206\u306e\u76ee\u5b89\u3067\u3042\u308b<span style=\"color: #e25041;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3082\u5ae1\u51fa\u5b50\u3068\u540c\u3058<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/04\/3g9rt9c7g4n-1712121260.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\u8a8d\u77e5\u306f\u7236\u89aa\u304c\u300c\u8a8d\u77e5\u3059\u308b\u7236\u3082\u3057\u304f\u306f\u8a8d\u77e5\u3055\u308c\u308b\u5b50\u306e\u672c\u7c4d\u5730\u300d\u3001\u300c\u5c4a\u51fa\u4eba\u306e\u6240\u5728\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u6240\u300d\u306b\u8a8d\u77e5\u5c4a\u306a\u3069\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<h2 id=\"nm4zgo5axthgyvjlhvyc6\">2.\u975e\u5ae1\u51fa\u5b50\u306e\u3044\u308b\u76f8\u7d9a\u3067\u3088\u304f\u3042\u308b4\u3064\u306e\u30c8\u30e9\u30d6\u30eb<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n\uff12\u7ae0\u3067\u306f\u975e\u5ae1\u51fa\u5b50\u306e\u3044\u308b\u76f8\u7d9a\u3067\u3088\u304f\u3042\u308b4\u3064\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#853bebkagagrydbcaz80eq\" target=\"_self\" rel=\"noopener\">\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f<\/a><\/li>\n<li><a href=\"#1bou3oa58yowr3mcspzi4\" target=\"_self\" rel=\"noopener\">\u975e\u5ae1\u51fa\u5b50\u3092\u542b\u3081\u305a\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u3066\u3057\u307e\u3044\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u304c\u7121\u52b9\u306b\u306a\u3063\u305f<\/a><\/li>\n<li><a href=\"#ryrv9ecnaprkdmib5pkyui\" target=\"_self\" rel=\"noopener\">\u975e\u5ae1\u51fa\u5b50\u3068\u9023\u7d61\u304c\u3068\u308c\u305a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/a><\/li>\n<li><a href=\"#cw2pyo6fd6tvvt3ezxmrih\" target=\"_self\" rel=\"noopener\">\u5ae1\u51fa\u5b50\u3068\u975e\u5ae1\u51fa\u5b50\u3067\u907a\u7523\u3092\u5de1\u308b\u5bfe\u7acb\u304c\u6df1\u523b\u5316\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"853bebkagagrydbcaz80eq\">2-1.\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f<\/h3>\n<p><u>\u7236\u89aa\u306e\u6b7b\u5f8c\u3001\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u3053\u3068\u304c\u767a\u899a<\/u>\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u7236\u89aa\u306e\u6238\u7c4d\u8b04\u672c\u3092\u53d6\u5f97\u3059\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<br \/>\n\u7236\u89aa\u306e\u6238\u7c4d\u8b04\u672c\u306f\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u5fc5\u305a\u4f7f\u7528\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u3057\u3088\u3046\u3068\u3001\u3075\u3068\u6238\u7c4d\u8b04\u672c\u3092\u898b\u305f\u3089\u3001\u975e\u5ae1\u51fa\u5b50\u304c\u3044\u305f\u3002<br \/>\n\u5ae1\u51fa\u5b50\u3084\u914d\u5076\u8005\u306b\u3068\u3063\u3066\u9752\u5929\u306e\u9739\u9742\u3067\u3059\u3002<\/p>\n<p>\u6545\u4eba\u3067\u3042\u308b\u7236\u89aa\u306b\u5bfe\u3059\u308b\u5fc3\u8c61\u3082\u5909\u5316\u3057\u307e\u3059\u3057\u3001\u76f8\u7d9a\u3067\u304d\u308b\u907a\u7523\u306e\u5272\u5408\u304c\u6e1b\u308b\u306e\u3067\u975e\u5ae1\u51fa\u5b50\u306b\u8ca0\u306e\u611f\u60c5\u3092\u62b1\u304f\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"1bou3oa58yowr3mcspzi4\">2-2.\u975e\u5ae1\u51fa\u5b50\u3092\u542b\u3081\u305a\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u3066\u3057\u307e\u3044\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u304c\u7121\u52b9\u306b\u306a\u3063\u305f<\/h3>\n<p>\u975e\u5ae1\u51fa\u5b50\u3092\u542b\u3081\u305a\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u3066\u3057\u307e\u3044\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u304c\u7121\u52b9\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u3084\u5ae1\u51fa\u5b50\u304c\u975e\u5ae1\u51fa\u5b50\u306e\u5b58\u5728\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u3001<a href=\"#853bebkagagrydbcaz80eq\" target=\"_self\" rel=\"noopener\">2-1<\/a>\u3067\u304a\u8a71\u3057\u3057\u305f\u901a\u308a\u7236\u89aa\u306e\u6238\u7c4d\u8b04\u672c\u3092\u898b\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u975e\u5ae1\u51fa\u5b50\u306e\u5b58\u5728\u3092\u77e5\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<br 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id=\"ryrv9ecnaprkdmib5pkyui\">2-3.\u975e\u5ae1\u51fa\u5b50\u3068\u9023\u7d61\u304c\u3068\u308c\u305a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/h3>\n<p><u>\u975e\u5ae1\u51fa\u5b50\u3068\u9023\u7d61\u304c\u3068\u308c\u305a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/u>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u3084\u5ae1\u51fa\u5b50\u304c\u975e\u5ae1\u51fa\u5b50\u306e\u5b58\u5728\u3092\u77e5\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u975e\u5ae1\u51fa\u5b50\u3068\u306f\u758e\u9060\u3067\u3042\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<br 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