{"id":3121,"date":"2024-04-24T15:28:48","date_gmt":"2024-04-24T06:28:48","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3121"},"modified":"2025-07-16T09:50:42","modified_gmt":"2025-07-16T00:50:42","slug":"exwifeschild-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/exwifeschild-inheritance","title":{"rendered":"\u524d\u59bb\u306e\u5b50\u306b\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308b\uff1f\u76f8\u7d9a\u3055\u305b\u305f\u304f\u306a\u3044\u6642\u306e\u5bfe\u5fdc\u3082\u89e3\u8aac"},"content":{"rendered":"<p><strong><u>\u524d\u59bb\u306e\u5b50\u306b\u3082\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308b\u306e\uff1f<\/u><\/strong><br \/>\n\u3068\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002<\/p>\n<p><u>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306b\u96e2\u5a5a\u6b74\u304c\u3042\u308a\u3001\u524d\u306e\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u305f\u5834\u5408<\/u>\u3001\u524d\u59bb\u306e\u5b50\u306b\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u306e\u304b\u7591\u554f\u306b\u601d\u308f\u308c\u308b\u65b9\u306f\u591a\u6570\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001<strong><u><span style=\"color: #e25041;\">\u524d\u59bb\u306e\u5b50\u306b\u3082\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/u><\/strong><\/p>\n<p>\u307e\u305f\u3001\u524d\u59bb\u306e\u5b50\u3068\u73fe\u5728\u306e\u914d\u5076\u8005\u306f\u758e\u9060\u306a\u5834\u5408\u304c\u591a\u304f\u3001<strong><u>\u73fe\u5728\u306e\u914d\u5076\u8005\u306e\u4e2d\u306b\u306f\u300c\u524d\u59bb\u306e\u5b50\u306b\u306f\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u304f\u306a\u3044\u300d\u3068\u8003\u3048\u308b\u65b9\u3082\u5c11\u306a\u304b\u3089\u305a\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/u><\/strong><br \/>\n\u3057\u304b\u3057\u3001\u73fe\u5728\u306e\u914d\u5076\u8005\u306e\u65b9\u306b\u306f\u6c17\u306e\u6bd2\u3067\u3059\u304c\u3001\u524d\u59bb\u306e\u5b50\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u306a\u3044\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u7a0e\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001<strong><span style=\"color: #e25041;\">\u524d\u59bb\u306e\u5b50\u306e\u76f8\u7d9a\u3059\u308b\u6a29\u5229<\/span><\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u524d\u59bb\u306e\u5b50\u306b\u306f\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u3001\u524d\u59bb\u306e\u5b50\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305a\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u7d42\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"8c62xn3u1ip9z76xctb55u\">1.\u524d\u59bb\u306e\u5b50\u306b\u3082\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308b<\/h2>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u524d\u59bb\u306e\u5b50\u306b\u3082\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u524d\u59bb\u306e\u5b50\u3067\u3042\u3063\u3066\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u4f9b\u3067\u3042\u308b\u3053\u3068\u306b\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u524d\u59bb\u306e\u5b50\u306f\u7b2c1\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u300c\u73fe\u914d\u5076\u8005\u306e\u5b50\u300d\u3068\u300c\u524d\u59bb\u306e\u5b50\u300d\u306e\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306e\u5272\u5408\u306b\u5dee\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><br \/>\n\u3069\u3061\u3089\u3082\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u4f9b\u3067\u3042\u308b\u305f\u3081\u3001\u7b2c1\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/04\/44vimsr0tbi-1713921972.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u8ab0\u306a\u306e\u304b\uff1f\u8ff7\u3044\u3084\u3059\u304410\u306e\u4e8b\u4f8b\u3064\u304d<\/a><\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\" id=\"7cet5kyl99beww9eyr3iln\">\u203b\u6ce8\u610f<\/h4>\n<p>\u524d\u59bb\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\">\u524d\u59bb\u306b\u306f\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/div>\n<h2 id=\"jwjf5gd0ount7bv6tx9co\">2.\u524d\u59bb\u306e\u5b50\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u306a\u3044\u3053\u3068\u306f\u3001\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/h2>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u524d\u59bb\u306e\u5b50\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u306a\u3044\u3053\u3068\u306f\u3001\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/span><\/strong><\/p>\n<p>\u73fe\u5728\u306e\u914d\u5076\u8005\u3068\u3001\u524d\u59bb\u306e\u5b50\u3068\u306f\u758e\u9060\u306a\u5834\u5408\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u307e\u305f\u3001\u304a\u4e92\u3044\u306b\u30d7\u30e9\u30b9\u306e\u611f\u60c5\u3092\u62b1\u3044\u3066\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<strong>\u300c\u524d\u59bb\u306e\u5b50\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u304f\u306a\u3044\u300d\u3068\u8003\u3048\u308b\u73fe\u5728\u306e\u914d\u5076\u8005\u3084\u305d\u306e\u5b50\u4f9b\u3082\u5c11\u306a\u304b\u3089\u305a\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"\">\u3057\u304b\u3057\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u524d\u59bb\u306e\u5b50\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u306a\u3044\u3068\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u901f\u3084\u304b\u306b\u524d\u59bb\u306e\u5b50\u306b\u3082\u9023\u7d61\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u203b\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u3067\u3042\u308c\u3070\u3001\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u3084\u751f\u547d\u4fdd\u967a\u30fb\u751f\u524d\u8d08\u4e0e\u306e\u6d3b\u7528\u306a\u3069\u3067\u3001\u524d\u59bb\u306e\u5b50\u306e\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u3092\u5c11\u306a\u304f\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001<strong><span style=\"color: #e25041;\">\u524d\u59bb\u306e\u5b50\u306b\u306f\u907a\u7559\u5206\u304c\u3042\u308b<\/span><\/strong>\u306e\u3067\u3001\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u907a\u7523\u3092\u5168\u304f\u76f8\u7d9a\u3055\u305b\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<h3 id=\"07pxjd2czuo3agudy3h2r24\">2-1.\u524d\u59bb\u306e\u5b50\u3082\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u53c2\u52a0\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/h3>\n<p><strong><u>\u524d\u59bb\u306e\u5b50\u3082\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u53c2\u52a0\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/u><\/strong><br \/>\n\u305d\u306e\u305f\u3081\u3001\u524d\u59bb\u306e\u5b50\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u306e\u9023\u7d61\u3092\u305b\u305a\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u3001\u524d\u59bb\u306e\u5b50\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305a\u306b\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u7d42\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e07\u304c\u4e00\u3001\u524d\u59bb\u306e\u5b50\u3092\u542b\u3081\u305a\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u524d\u59bb\u306e\u5b50\u304c\u7f72\u540d\u62bc\u5370\u3057\u3066\u3044\u306a\u3044\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3067\u306f\u3001<strong><u>\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3084\u9810\u8caf\u91d1\u306e\u6255\u3044\u623b\u3057\u7b49\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/u><\/strong><u>\u3002<\/u><\/p>\n<h3 id=\"k4m4qrwuriu63glcmmoid\">2-2.\u76f8\u7d9a\u653e\u68c4\u306b\u5fdc\u3058\u308b\u304b\u3069\u3046\u304b\u306f\u524d\u59bb\u306e\u5b50\u6b21\u7b2c<\/h3>\n<p>\u200b\u200b<strong><u>\u76f8\u7d9a\u653e\u68c4\u306b\u5fdc\u3058\u308b\u304b\u3069\u3046\u304b\u306f\u524d\u59bb\u306e\u5b50\u6b21\u7b2c\u200b\u3067\u3059\u3002<\/u><\/strong>\u200b<\/p>\n<p>\u78ba\u304b\u306b\u524d\u59bb\u306e\u5b50\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308c\u3070\u3001\u524d\u59bb\u306e\u5b50\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u3069\u3093\u306a\u306b\u73fe\u5728\u306e\u914d\u5076\u8005\u3084\u305d\u306e\u5b50\u4f9b\u304c\u300c\u3042\u306a\u305f\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u305a\u3063\u3068\u758e\u9060\u3060\u3063\u305f\u3067\u3057\u3087\u3002\u76f8\u7d9a\u653e\u68c4\u3057\u3066\uff01\u300d\u3068\u8a00\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u306e\u306f\u524d\u59bb\u306e\u5b50\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u914d\u5076\u8005\u304c\u81ea\u7531\u306b\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"g1as37gpwjkko0sef23oz\">3.\u524d\u59bb\u306e\u5b50\u3068\u9023\u7d61\u3092\u53d6\u308b\u65b9\u6cd5<\/h2>\n<p>\u524d\u59bb\u306e\u5b50\u3068\u9023\u7d61\u3092\u53d6\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"#jwjf5gd0ount7bv6tx9co\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0<\/a>\u3067\u89e3\u8aac\u3057\u305f\u901a\u308a\u3001\u524d\u59bb\u306e\u5b50\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u306a\u3044\u3053\u3068\u306f\u3001\u57fa\u672c\u7684\u306b\u4e0d\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001<strong><span class=\"f-marker-y\">\u901f\u3084\u304b\u306b\u524d\u59bb\u306e\u5b50\u306b\u3082\u9023\u7d61\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"emspxx6x3vuy1i15mq11sm\">3-1.\u6238\u7c4d\u306e\u9644\u7968\u3067\u4f4f\u6240\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u524d\u59bb\u306e\u5b50\u306e\u4f4f\u6240\u3092\u77e5\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u8a71\u304c\u65e9\u3044\u306e\u3067\u3059\u304c\u3001\u77e5\u3089\u306a\u3044\u5834\u5408\u306f\u200b<strong><u>\u6238\u7c4d\u306e\u9644\u7968\u3092\u78ba\u8a8d<\/u><\/strong>\u200b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><u>\u6238\u7c4d\u306e\u9644\u7968\u306b\u306f\u4f4f\u6240\u306e\u5909\u9077\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u308b<\/u><\/strong>\u306e\u3067\u3001\u524d\u59bb\u306e\u5b50\u306e\u73fe\u4f4f\u6240\u3092\u8abf\u3079\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h3 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