{"id":3251,"date":"2024-05-22T09:00:00","date_gmt":"2024-05-22T00:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3251"},"modified":"2025-07-16T10:34:29","modified_gmt":"2025-07-16T01:34:29","slug":"father-died-and-mother-inherited","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/father-died-and-mother-inherited","title":{"rendered":"\u7236\u304c\u4ea1\u304f\u306a\u308a\u6bcd\u304c\u76f8\u7d9a\uff5c\u7a0e\u7406\u58eb\u304c\u4f1d\u3048\u308b\u907a\u7523\u5206\u5272\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<p>\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u2026\u3002<br 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\/>\n\u7406\u7531\u306f\u4ee5\u4e0b\u306e\uff12\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6bcd\u306e\u4eca\u5f8c\u306e\u751f\u6d3b\u3092\u5fc3\u914d\u3057\u3066\u3001\u624b\u5143\u306b\u8cc7\u7523\u3092\u7f6e\u3044\u3066\u304a\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b<\/li>\n<li>\u6bcd\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u3068\u8003\u3048\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p><u>\u300c\u81ea\u5206\u306e\u8001\u5f8c\u306e\u8cc7\u91d1\u306f\u3001\u81ea\u5206\u3067\u4f55\u3068\u304b\u3057\u305f\u3044\u3002\u5b50\u4f9b\u305f\u3061\u306b\u8ff7\u60d1\u3092\u304b\u3051\u305f\u304f\u306a\u3044\u3002\u300d\u3068\u3044\u3046\u60f3\u3044\u304b\u3089\u3001\u624b\u5143\u306b\u306a\u308b\u3079\u304f\u591a\u304f\u306e\u8cc7\u7523\u3092\u7f6e\u3044\u3066\u304a\u304d\u305f\u3044\u3068\u8003\u3048\u308b\u914d\u5076\u8005\u306e\u65b9\u306f\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/u><br 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#e25041;\"><strong>\u7406\u7531\u306e\uff12\u3064\u76ee\u3067\u3042\u308b\u300c\u76f8\u7d9a\u7a0e\u3092\u5b89\u304f\u3059\u308b\u305f\u3081\u306b\u6bcd\u306b\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u3057\u3066\u306e\u76ee\u7dda\u304b\u3089\u8003\u3048\u305f\u5834\u5408\u3001\u5fc5\u305a\u3057\u3082\u6b63\u89e3\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<h2>3.\u6bcd\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/h2>\n<p><strong><span style=\"color: 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rel=\"noopener\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b<\/a><\/p>\n<h3>3-1.\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3068\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/h3>\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3068\u3001\u4e8c\u6b21\u76f8\u7d9a\uff08\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306e\u76f8\u7d9a\uff09\u306e\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u78ba\u304b\u306b\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6d3b\u7528\u3057\u3001\u6bcd\u304c\u591a\u304f\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308c\u3070\u3059\u308b\u307b\u3069\u3001\u4eca\u56de\u306e<span style=\"font-size: 16px; color: #333333;\">\u7236\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u306f\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n\u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u306b\u3088\u308a\u3001<u>\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6bcd\u304c\u3082\u3068\u3082\u3068\u6240\u6709\u3057\u3066\u3044\u305f\u8ca1\u7523\u3082\u5408\u7b97\u3055\u308c\u308b<\/li>\n<li>\u7236\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u306b\u6bd4\u3079\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\uff11\u4eba\u6e1b\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u4e0b\u304c\u308b<\/li>\n<li>\u6bcd\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306f\u4f7f\u3048\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<h3>3-2.\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p>\u5b9f\u969b\u306b\u3001\u4ee5\u4e0b\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u7236\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u3068\u6bcd\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/05\/lj9pdjmq9w-1709767300-1709770258-1709772285-1.png\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p>\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/p>\n<p>\u30fb\u4e00\u6b21\u76f8\u7d9a\u306f\u7236\u306e\u76f8\u7d9a\u30fb\u4e8c\u6b21\u76f8\u7d9a\u306f\u6bcd\u306e\u76f8\u7d9a<br \/>\n\u30fb\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\uff1a\u6bcd\u30fb\u9577\u7537\u30fb\u9577\u5973\u306e\uff13\u4eba<br \/>\n\u30fb\u7236\u306e\u8ca1\u7523\uff1a6,000\u4e07\u5186<br \/>\n\u30fb\u6bcd\u306e\u8ca1\u7523\uff1a3,000\u4e07\u5186<\/p>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th>\u7236\u306e\u76f8\u7d9a\u6642\u306e\u76f8\u7d9a\u7a0e<\/th>\n<th>\u6bcd\u306e\u76f8\u7d9a\u6642\u306e\u76f8\u7d9a\u7a0e<\/th>\n<th>\u76f8\u7d9a\u7a0e\u306e\u5408\u8a08\u984d<\/th>\n<\/tr>\n<tr>\n<th>\u6bcd\u304c\u3059\u3079\u3066\u76f8\u7d9a<\/th>\n<td style=\"width: 25.0000%;\">\uff10\u5186<\/td>\n<td style=\"width: 25.0000%;\">620\u4e07\u5186<\/td>\n<td style=\"width: 25.0000%;\"><strong><span style=\"color: #e25041;\">620\u4e07\u5186<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u6bcd1\/2<br \/>\n\u9577\u7537\u9577\u59731\/4\u305a\u3064<\/th>\n<td style=\"width: 25.0000%;\">60\u4e07\u5186<\/td>\n<td style=\"width: 25.0000%;\">180\u4e07\u5186<\/td>\n<td style=\"width: 25.0000%;\"><strong>240\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<th>\u6bcd1\/3<br \/>\n\u9577\u7537\u9577\u59731\/3\u305a\u3064<\/th>\n<td style=\"width: 25.0000%;\">80\u4e07\u5186<\/td>\n<td style=\"width: 25.0000%;\">80\u4e07\u5186<\/td>\n<td style=\"width: 25.0000%;\"><strong>160\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7236\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u3068\u6bcd\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u306e\u5408\u8a08\u984d\u3067\u8003\u3048\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u6700\u5927\u9650\u6d3b\u7528\u3057\u3001\u7236\u306e\u907a\u7523\u3092\u6bcd\u304c\u3059\u3079\u3066\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u304c620\u4e07\u5186\u3067\u3001\u4e00\u756a\u9ad8\u3044\u7d50\u679c\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/strong><\/p>\n<p><u>\u6bcd\u30fb\u9577\u7537\u30fb\u9577\u5973\u30671\/3\u305a\u3064\u306b\u5206\u3051\u305f\u5834\u5408\u306b\u6bd4\u3079\u3066\u3001460\u4e07\u5186\u3082\u591a\u304f\u306e\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<h2>4.\u7236\u306e\u76f8\u7d9a\u3068\u6bcd\u306e\u76f8\u7d9a\u3092\u30bb\u30c3\u30c8\u3067\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u3092<\/span><\/strong><span style=\"font-size: 16px; color: #e25041;\"><strong>\u300c\u89aa\u304b\u3089\u5b50\u4f9b\u3078\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u300d\u3068\u8003\u3048\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306f\u300c\u7236\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u3068\u6bcd\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u300d\u306e\u30bb\u30c3\u30c8\u3067\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u898b\u3066\u3082\u660e\u3089\u304b\u306a\u901a\u308a\u3001\u76ee\u5148\u306e\u4e00\u6b21\u76f8\u7d9a\u3060\u3051\u3092\u8003\u3048\u3066\u3001\u7236\u306e\u907a\u7523\u3092\u3059\u3079\u3066\u6bcd\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3001\u6700\u9069\u306a\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u3060\u304b\u3089\u3068\u8a00\u3063\u3066\u3001<span style=\"color: #000000;\"><u>\u300c\u6bcd\u304c\u3007\u5272\u3001\u5b50\u4f9b\u304c\u3007\u5272\u3067\u5206\u3051\u308b\u3068\u3001\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u306e\u5408\u8a08\u4fa1\u984d\u304c\u6700\u3082\u5b89\u304f\u306a\u308b\u300d\u3068\u3044\u3063\u305f\u9ec4\u91d1\u6bd4\u7387\u3082\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/u><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u6bcd\u306e\u8ca1\u7523\u306e\u72b6\u6cc1\u306a\u3069\u306b\u3088\u308a\u6700\u9069\u306a\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306f\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span>\u307e\u305f\u3001\u907a\u7523\u5206\u5272\u3092\u8003\u3048\u308b\u969b\u306f\u3001\u7bc0\u7a0e\u3060\u3051\u306b\u62d8\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5bb6\u65cf\u306e\u60f3\u3044\u3084\u3001\u5bb6\u65cf\u305d\u308c\u305e\u308c\u306e\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u306a\u3069\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306b\u3064\u3044\u3066\u60a9\u307e\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e00\u5ea6\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306f\u5bb6\u65cf\u306e\u60f3\u3044\u3084\u8cc7\u7523\u306e\u72b6\u6cc1\u306a\u3069\u3092\u5341\u5206\u306b\u30d2\u30a2\u30ea\u30f3\u30b0\u3057\u305f\u4e0a\u3067\u3001\u4e00\u6b21\u76f8\u7d9a\u30fb\u4e8c\u6b21\u76f8\u7d9a\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u7a0e\u984d\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u51fa\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5bb6\u65cf\u306e\u8cc7\u7523\u3092\u5b88\u308b\u305f\u3081\u306b\u3001\u6d3b\u7528\u3057\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h2>5.\u307e\u3068\u3081<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u300c\u7236\u306e\u907a\u7523\u3092\u6bcd\u304c\u3059\u3079\u3066\u76f8\u7d9a\u3059\u308b\u3053\u3068\u300d\u306e\u554f\u984c\u70b9\u3068\u3001\u907a\u7523\u5206\u5272\u3092\u8003\u3048\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3082\u3046\u4e00\u5ea6\u632f\u308a\u8fd4\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7236\u306e\u907a\u7523\u3092\u6bcd\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3001\u5b50\u4f9b\u304c\u7d0d\u5f97\u3057\u3066\u3044\u308c\u3070\u6cd5\u5f8b\u4e0a\u554f\u984c\u306f\u306a\u3044<\/li>\n<li>\u591a\u304f\u306e\u5bb6\u5ead\u306f\uff12\u3064\u306e\u7406\u7531\u304b\u3089\u300c\u7236\u306e\u907a\u7523\u306f\u6bcd\u304c\u3059\u3079\u3066\u76f8\u7d9a\u3059\u308b\u300d\u3068\u8003\u3048\u3066\u3044\u308b<br \/>\n\u3010\u7406\u7531\uff11\u3011\u6bcd\u304c\u81ea\u5206\u306e\u4eca\u5f8c\u306e\u751f\u6d3b\u3092\u5fc3\u914d\u3057\u3066\u3001\u624b\u5143\u306b\u8cc7\u7523\u3092\u7f6e\u3044\u3066\u304a\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b<br \/>\n\u3010\u7406\u7531\uff12\u3011\u6bcd\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308c\u3070\u76f8\u7d9a\u7a0e\u304c\u5b89\u304f\u306a\u308b<\/li>\n<li>\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3001\u7bc0\u7a0e\u306b\u306a\u308b\u3068\u306f\u9650\u3089\u306a\u3044<br \/>\n\u30fb\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3068\u306f\u592b\u5a66\u306e\u3046\u3061\u306e\u3069\u3061\u3089\u304b\u304c\u4ea1\u304f\u306a\u308a\u3001\u914d\u5076\u8005\uff08\u592b\u307e\u305f\u306f\u59bb\uff09\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u907a\u7523\u984d\u304c\u300c1\u51046,000\u4e07\u5186\u300d\u307e\u305f\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300d\u307e\u3067\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u5236\u5ea6<br 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