{"id":3159,"date":"2024-05-07T13:06:44","date_gmt":"2024-05-07T04:06:44","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3159"},"modified":"2025-07-16T10:05:35","modified_gmt":"2025-07-16T01:05:35","slug":"inheritance-eldestsonswife","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-eldestsonswife","title":{"rendered":"\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u76f8\u7d9a\u3092\u3059\u308b\u6a29\u5229\u306f\u3042\u308b\uff1f\u907a\u7523\u3092\u6e21\u3059\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u65e5\u9803\u304b\u3089\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u3044\u308b<span class=\"f-marker-y\">\u9577\u7537\u306e\u5ac1\u306b\u3082\u907a\u7523\u3092\u907a\u3057\u305f\u3044<\/span>\u2026\u3002\u300d<br \/>\n\u307f\u306a\u3055\u3093\u306f\u3053\u306e\u3088\u3046\u306a\u60f3\u3044\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002<\/p>\n<p>\u9577\u7537\u306e\u5ac1\u304c\u65e5\u9803\u304b\u3089\u4ecb\u8b77\u3092\u3057\u3066\u304f\u308c\u3066\u3044\u305f\u308a\u3001\u5b9f\u306e\u5a18\u306e\u3088\u3046\u306b\u89aa\u3057\u304f\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u9577\u7537\u306e\u5ac1\u306b\u3082\u907a\u7523\u3092\u907a\u3057\u305f\u3044\u3068\u3044\u3046\u60f3\u3044\u3092\u6301\u3064\u65b9\u306f\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3001<strong><span style=\"color: #e25041;\">\u9577\u7537\u306e\u5ac1\u306b\u306f\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093<\/span><\/strong>\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<strong>\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u907a\u3059\u5834\u5408\u3001\u4f55\u3089\u304b\u306e\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u9577\u7537\u306e\u5ac1\u306e\u6301\u3064\u6a29\u5229\u3001\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u907a\u3059\u751f\u524d\u5bfe\u7b56\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u907a\u3059\u65b9\u6cd5\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"ze0rqif6ijjk2qg6hlkucg\">1.\u539f\u5247\u3001\u9577\u7537\u306e\u5ac1\u306b\u306f\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u306a\u3044<\/h2>\n<p><span style=\"color: #e25041;\"><strong>\u539f\u5247\u3001\u9577\u7537\u306e\u5ac1\u306b\u306f\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093<\/strong><\/span><strong><span style=\"color: #e25041;\">\u3002<\/span><\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u9577\u7537\u306e\u5ac1\u306f\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u304b\u3089\u3067\u3059\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u6301\u3064\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u540c\u5c45\u3092\u3057\u3066\u3044\u3066\u5b9f\u306e\u5a18\u540c\u7136\u306e\u95a2\u4fc2\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u306e\u5b50\u4f9b\u306b\u4ee3\u308f\u3063\u3066\u9577\u5e74\u732e\u8eab\u7684\u306b\u4ecb\u8b77\u3092\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u3066\u3082\u3001\u9577\u7537\u306e\u5ac1\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\" id=\"ainn55d0th5haydc8gnr7g\">\u203b\u7279\u5225\u5bc4\u4e0e\u6599\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059<\/h4>\n<p class=\"attention-p\">\u9577\u7537\u306e\u5ac1\u304c\u732e\u8eab\u7684\u306b\u3042\u306a\u305f\u306e\u4ecb\u8b77\u3092\u7121\u511f\u3067\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u306a\u3069\u306b\u3001<u>\u7279\u5225\u5bc4\u4e0e\u6599\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u3067\u3042\u306a\u305f\u306e\u907a\u7523\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u305f\u3060\u3057\u7279\u5225\u5bc4\u4e0e\u6599\u306f\u76f8\u7d9a\u4eba\u3068\u4ea4\u6e09\u3057\u3066\u91d1\u984d\u3092\u6c7a\u3081\u305f\u308a\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u305f\u308a\u3068\u8acb\u6c42\u3059\u308b\u306e\u306b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h2 id=\"r78jkeuvoc8m5cnpn5uov\">2.\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u6e21\u3059\u305f\u3081\u306e4\u3064\u306e\u5bfe\u7b56<\/h2>\n<p>\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u6e21\u3059\u305f\u3081\u306e4\u3064\u306e\u5bfe\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\uff11\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u9577\u7537\u306e\u5ac1\u306b\u306f\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u6e21\u3057\u305f\u3044\u3068\u601d\u3063\u305f\u5834\u5408\u306f\u3001\u751f\u524d\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5bfe\u7b56\u3092\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#7wyga70ml77m0b7gp7wuol\" target=\"_self\" rel=\"noopener\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li>\n<li><a href=\"#p9qi7ekam0arcavkfw933n\" target=\"_self\" rel=\"noopener\">\u990a\u5b50\u306b\u3059\u308b<\/a><\/li>\n<li><a href=\"#0kiww7dcq69qf30q2zti26c\" target=\"_self\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306b\u3059\u308b<\/a><\/li>\n<li><a href=\"#m00y485gk48yg74u39f0ub\" target=\"_self\" rel=\"noopener\">\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"7wyga70ml77m0b7gp7wuol\">2-1.\u3010\u5bfe\u7b56\uff11\u3011\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p><span class=\"f-marker-y\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210<\/span>\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3088\u308a\u3082\u512a\u5148\u3055\u308c\u308b\u306e\u3067\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308c\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u81ea\u5206\u306e\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f<span class=\"f-marker-y\">\u907a\u7559\u5206\u306b\u6ce8\u610f<\/span>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u907a\u7559\u5206\u3068\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4e0e\u3048\u3089\u308c\u305f\u6700\u4f4e\u9650\u306e\u907a\u7523\u76f8\u7d9a\u5272\u5408\u3067\u3059\u3002<\/p>\n<p>\u300c\u9577\u7537\u306e\u5ac1\u306b\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3063\u305f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u907a\u7523\u3092\u3082\u3089\u3048\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5b9f\u306e\u5b50\u4f9b\u306a\u3069\u304c\u4e0d\u6e80\u306b\u601d\u3063\u3066\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u884c\u3044\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u9577\u7537\u306e\u5ac1\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001<span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u984d\u304c\uff12\u5272\u52a0\u7b97<\/span>\u3055\u308c\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u25a0\u907a\u8a00\u66f8\u3068\u907a\u7559\u5206\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/will-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u304c\u3042\u3063\u3066\u3082\u907a\u7559\u5206\u306f\u8cb0\u3048\u308b\uff1f\u30b1\u30fc\u30b9\u5225\u307e\u3068\u3081<\/a><\/p>\n<p>\u25a0\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u52a0\u7b97\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\" target=\"_blank\" rel=\"noopener\">No.4157\u2003\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><\/p>\n<h3 id=\"p9qi7ekam0arcavkfw933n\">2-2.\u3010\u5bfe\u7b56\uff12\u3011\u990a\u5b50\u306b\u3059\u308b<\/h3>\n<p>\u9577\u7537\u306e\u5ac1\u3092<span class=\"f-marker-y\">\u990a\u5b50\u306b\u3059\u308b<\/span>\u3053\u3068\u3067\u3001\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u990a\u5b50\u306f\u5b9f\u5b50\u3068\u540c\u3058\u304f\u7b2c1\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306a\u306e\u3067\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3082\u5b9f\u5b50\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9577\u7537\u306e\u5ac1\u3092\u990a\u5b50\u306b\u3059\u308b\u3068\u3001<span class=\"f-marker-y\">\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304c\u6e1b\u308b<\/span>\u200b\u305f\u3081\u200b\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u4f8b\u3092\u53c2\u8003\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/1qtd62kztv2-1708569138.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u4e0a\u8a18\u306e\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u524d\u3068\u5f8c\u3067\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u5909\u5316\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u7537\u306e\u7acb\u5834\u306b\u7acb\u3063\u3066\u3053\u306e\u990a\u5b50\u7e01\u7d44\u3092\u8003\u3048\u3066\u307f\u308b\u3068\u30011\/2\u3042\u3063\u305f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304c1\/3\u306b\u6e1b\u308a\u307e\u3059\u3002\u6b21\u7537\u304c\u990a\u5b50\u7e01\u7d44\u306b\u30de\u30a4\u30ca\u30b9\u306e\u611f\u60c5\u3092\u62b1\u3044\u305f\u3068\u3057\u3066\u3082\u4e0d\u601d\u8b70\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th style=\"text-align: center;\">\u990a\u5b50\u7e01\u7d44\u524d<\/th>\n<th style=\"text-align: center;\">\u990a\u5b50\u7e01\u7d44\u5f8c<\/th>\n<\/tr>\n<tr>\n<th>\u9577\u7537<\/th>\n<td style=\"width: 33.3333%; text-align: center;\">1\/2<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">1\/3<\/td>\n<\/tr>\n<tr>\n<th>\u6b21\u7537<\/th>\n<td style=\"width: 33.3333%; text-align: center;\">1\/2<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">1\/3<\/td>\n<\/tr>\n<tr>\n<th>\u9577\u7537\u306e\u5ac1\uff08\u990a\u5b50\uff09<\/th>\n<td style=\"width: 33.3333%; text-align: center;\">0<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">1\/3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u969b\u306f\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4e8b\u524d\u306b\u81ea\u5206\u306e\u60f3\u3044\u3092\u8a71\u3057\u3001\u4e86\u627f\u3092\u5f97\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"0kiww7dcq69qf30q2zti26c\">2-3.\u3010\u5bfe\u7b56\uff13\u3011\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306b\u3059\u308b<\/h3>\n<p>\u9577\u7537\u306e\u5ac1\u3092<span class=\"f-marker-y\">\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306b\u3059\u308b<\/span>\u3053\u3068\u3067\u3001\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u306f\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3067\u3042\u308a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u9577\u7537\u306e\u5ac1\u306b\u3059\u308c\u3070\u3001\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9577\u7537\u306e\u5ac1\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001<span class=\"f-marker-y\">\u76f8\u7d9a\u7a0e\u984d\u304c\uff12\u5272\u52a0\u7b97<\/span>\u3055\u308c\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u25a0\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u52a0\u7b97\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\" target=\"_blank\" rel=\"noopener\">No.4157\u2003\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><\/p>\n<h3 id=\"m00y485gk48yg74u39f0ub\">2-4.\u3010\u5bfe\u7b56\uff14\u3011\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/h3>\n<p>\u9577\u7537\u306e\u5ac1\u306b<span class=\"f-marker-y\">\u751f\u524d\u8d08\u4e0e<\/span>\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u9577\u7537\u306e\u5ac1\u306b\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3048\u3070\u3001\u3042\u306a\u305f\u81ea\u8eab\u304c\u751f\u304d\u3066\u3044\u308b\u9593\u306b\u3001\u9577\u7537\u306e\u5ac1\u306b\u8ca1\u7523\u3092\u78ba\u5b9f\u306b\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u751f\u524d\u8d08\u4e0e\u3092\u3059\u308b\u3068<span class=\"f-marker-y\">\u8d08\u4e0e\u7a0e\uff08<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u7387\u306f10-55%\uff09<\/span>\u304c\u304b\u304b\u308b<\/span>\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u76f4\u7cfb\u8840\u65cf\u9593\u306e\u8d08\u4e0e\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u9577\u7537\u306e\u5ac1\u306b\u306f\u305d\u3046\u3044\u3063\u305f\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u25a0\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"noopener\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><\/p>\n<h2 id=\"chbpfg3nkgkx8rvre7uxs\">3.\u307e\u3068\u3081<\/h2>\n<p>\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u76f8\u7d9a\u3092\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3001\u9577\u7537\u306e\u5ac1\u306b\u907a\u7523\u3092\u907a\u3059\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u632f\u308a\u8fd4\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u9577\u7537\u306e\u5ac1\u306b\u306f\u3001<span class=\"f-marker-y\">\u539f\u5247\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u306f\u306a\u3044<\/span><\/li>\n<li>\u9577\u7537\u306e\u5ac1\u306f\u7279\u5225\u5bc4\u4e0e\u6599\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u7523\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u9577\u7537\u306e\u5ac1\u306b\u8ca1\u7523\u3092\u6e21\u3059\u306b\u306f\u751f\u524d\u5bfe\u7b56\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<br \/>\n\u3010\u5bfe\u7b56\uff11\u3011\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<br \/>\n\u3010\u5bfe\u7b56\uff12\u3011\u990a\u5b50\u306b\u3059\u308b<br \/>\n\u3010\u5bfe\u7b56\uff13\u3011\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306b\u3059\u308b<br \/>\n\u3010\u5bfe\u7b56\uff14\u3011\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u8a18\u4e8b\u304c\u9577\u7537\u306e\u5ac1\u3078\u306e\u907a\u7523\u76f8\u7d9a\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u65e5\u9803\u304b\u3089\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u3044\u308b\u9577\u7537\u306e\u5ac1\u306b\u3082\u907a\u7523\u3092\u907a\u3057\u305f\u3044\u2026\u3002\u300d \u307f\u306a\u3055\u3093\u306f\u3053\u306e\u3088\u3046\u306a\u60f3\u3044\u3092\u304a\u6301\u3061\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002 \u9577\u7537\u306e\u5ac1\u304c\u65e5\u9803\u304b\u3089\u4ecb\u8b77\u3092\u3057\u3066\u304f\u308c\u3066\u3044\u305f\u308a\u3001\u5b9f\u306e\u5a18\u306e\u3088\u3046\u306b\u89aa\u3057\u304f\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u9577\u7537\u306e\u5ac1\u306b\u3082\u907a\u7523\u3092\u907a\u3057 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3157,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[13],"class_list":["post-3159","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\/3159","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=3159"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/3159\/revisions"}],"predecessor-version":[{"id":6766,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/3159\/revisions\/6766"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/3157"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=3159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=3159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}