{"id":3533,"date":"2024-06-12T09:00:00","date_gmt":"2024-06-12T00:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3533"},"modified":"2025-07-16T11:43:47","modified_gmt":"2025-07-16T02:43:47","slug":"blue-tax-return-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/blue-tax-return-inheritance","title":{"rendered":"\u9752\u8272\u7533\u544a\u306f\u76f8\u7d9a\u306b\u3088\u308a\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u306e\uff1f\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f"},"content":{"rendered":"<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u5834\u5408\u3001\u6bce\u5e74\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u3068\u306f\u30011\u5e74\u9593\u306b\u751f\u3058\u305f\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u7d0d\u7a0e\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8907\u5f0f\u7c3f\u8a18\u7b49\u306e\u4e00\u5b9a\u6c34\u6e96\u306e\u8a18\u5e33\u3092\u3057\u3001\u305d\u306e\u8a18\u5e33\u306b\u57fa\u3065\u3044\u3066\u6b63\u3057\u3044\u7533\u544a\u3092\u3059\u308b\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306a\u3069\u306b\u6709\u5229\u306a\u6271\u3044\u3092\u53d7\u3051\u3089\u308c\u308b<strong>\u9752\u8272\u7533\u544a\u306e\u5236\u5ea6<\/strong>\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<u>\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u5c4a\u51fa\u3092\u3057\u627f\u8a8d\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p class=\"\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u305f\u65b9\u304b\u3089\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u3001<strong>\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3082\u5f15\u304d\u7d99\u3052\u308b<\/strong>\u306e\u304b\u3092\u89e3\u8aac\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\u305c\u3072\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u9752\u8272\u7533\u544a\u3092\u5f15\u304d\u7d99\u3050\u306b\u306f\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046<\/h2>\n<p>\u76f8\u7d9a\u4eba\u304c\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u306e\u4e8b\u696d\u3084\u8cc3\u8cb8\u4e0d\u52d5\u7523\u3092\u5f15\u304d\u7d99\u304e\u3001\u81ea\u3089\u3082\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306b\u306f\u63d0\u51fa\u671f\u9650\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u671f\u9650\u306f\u4ea1\u304f\u306a\u3063\u305f\u6642\u671f\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u30b9\u30e0\u30fc\u30ba\u306b\u624b\u7d9a\u304d\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u5185\u5bb9\u306f\u76f8\u7d9a\u4eba\u306f\u3082\u3068\u3082\u3068\u4e8b\u696d\u306f\u55b6\u3093\u3067\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u3068\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"\">1-1.\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306f\u81ea\u52d5\u7684\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/h3>\n<p class=\"\"><span class=\"f-marker-y\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u81ea\u52d5\u7684\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><br \/>\n\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u306e\u3060\u304b\u3089\u3001\u81ea\u52d5\u7684\u306b\u76f8\u7d9a\u4eba\u3082\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u5f15\u304d\u7d99\u3052\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u76f8\u7d9a\u4eba\u304c\u81ea\u8eab\u3067\u5143\u3005\u4ed6\u306e\u4e8b\u696d\u3092\u55b6\u307f\u3001\u9752\u8272\u7533\u544a\u306e\u7533\u8acb\u3092\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f55\u3082\u4e8b\u696d\u3092\u3084\u3063\u3066\u304a\u3089\u305a\u76f8\u7d9a\u306b\u3088\u308a\u65b0\u3057\u304f\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u306f\u3001<strong>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/strong>\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u4f75\u305b\u3066\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u66f8\uff08\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\uff09\u3082\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3061\u3089\u306f\u3001\u63d0\u51fa\u3057\u306a\u304f\u3066\u3082\u7279\u306b\u7f70\u5247\u7b49\u306f\u7121\u3044\u3067\u3059\u304c\u3001\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u5fc5\u305a\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"\">1-2.\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650<\/h3>\n<p class=\"\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u305f\u65b9\u306e\u4e8b\u696d\u3092\u76f8\u7d9a\u3067\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u3001\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u305f\u65b9\u306e\u4ea1\u304f\u306a\u3063\u305f\u6642\u671f\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u9593\u9055\u3048\u3084\u3059\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u30fb\u6b7b\u4ea1\u65e5\u304c1\u67081\u65e5\u304b\u30898\u670831\u65e5\u306e\u5834\u5408\uff65\uff65\uff65<span class=\"f-marker-y\">\u6b7b\u4ea1\u65e5\u304b\u30894\u30f6\u6708\u4ee5\u5185<\/span><\/p>\n<p class=\"attention-p\">\u30fb\u6b7b\u4ea1\u65e5\u304c9\u67081\u65e5\u304b\u308910\u670831\u65e5\u306e\u5834\u5408\uff65\uff65\uff65<span class=\"f-marker-y\">\u305d\u306e\u5e74\u306e12\u670831\u65e5\u307e\u3067<\/span><\/p>\n<p class=\"attention-p\">\u30fb\u6b7b\u4ea1\u65e5\u304c11\u67081\u65e5\u304b\u308912\u670831\u65e5\u306e\u5834\u5408\uff65\uff65\uff65<span class=\"f-marker-y\">\u7fcc\u5e74\u306e2\u670815\u65e5\u307e\u3067<\/span><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u767d\u8272\u7533\u544a\u3060\u3063\u305f\u3068\u304d\u306f\u3001\u521d\u5e74\u5ea6\u304b\u3089\u9752\u8272\u7533\u544a\u306b\u3057\u305f\u3044\u5834\u5408\u306e\u671f\u9650\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u4e8b\u696d\u958b\u59cb\u65e5\u304c1\u67081\u65e5\uff5e1\u670815\u65e5\u306e\u5834\u5408\u2026\u305d\u306e\u5e74\u306e3\u670815\u65e5\u307e\u3067<br \/>\n\u30fb\u4e8b\u696d\u958b\u59cb\u65e5\u304c1\u670816\u65e5\u4ee5\u5f8c\u306e\u5834\u5408\u2026\u4e8b\u696d\u958b\u59cb\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185<\/p>\n<h2 class=\"\">2.\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p class=\"\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3068\u306f\u3001\u4e0b\u8a18\u306e\u69d8\u306a\u66f8\u985e\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/m5sqr3vgxt8-1710486128.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\"><strong>\u2460\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u540d<\/strong><br \/>\n<strong>\u3000\u63d0\u51fa\u65e5<\/strong><br \/>\n<strong>\u3000\u7d0d\u7a0e\u5730<\/strong><br \/>\n<strong>\u3000\u6c0f\u540d<\/strong><br \/>\n<strong>\u3000\u751f\u5e74\u6708\u65e5<\/strong><br \/>\n<strong>\u3000\u8077\u696d<\/strong><br \/>\n<strong>\u3000\u5c4b\u53f7<\/strong><br \/>\n<strong>\u3000\u4ee5\u4e0a\u30017\u304b\u6240\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046<\/strong><\/p>\n<\/div>\n<p class=\"\">\u307e\u305a\u3001\u3053\u3061\u3089<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3088\u308a\uff1a\u300cA1-8 \u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\u300d<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u8a18\u8f09\u4f8b\u306e\u69d8\u306b\u8a18\u5165\u5f8c\u5370\u5237\u3001\u3042\u308b\u3044\u306f\u76f4\u63a5\u5165\u529b\u5f8c\u5370\u5237\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/iyzsoroq17-1710487787.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u540d\u306f\u3001\u3053\u3061\u3089\u304b\u3089<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300c\u56fd\u7a0e\u5c40\u30fb\u7a0e\u52d9\u7f72\u3092\u8abf\u3079\u308b\u300d<\/a>\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<br \/>\n\u7d9a\u3044\u3066\u7d0d\u7a0e\u5730\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u4f4f\u6240\u5730\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u4eba\u306f\u3001\u305d\u306e\u4f4f\u6240\u5730\u304c\u7d0d\u7a0e\u5730\u306b\u306a\u308a\u307e\u3059\u3002\u8077\u696d\u306f\u3053\u306e\u4f8b\u306e\u5834\u5408\u3001\u4f1a\u793e\u54e1\u304c\u672c\u696d\u3067\u3059\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u306b\u3088\u308a\u2461\u306e\u25cb\u25cb\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cc3\u8cb8\u696d\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3068\u3044\u3046\u8a2d\u5b9a\u3067\u3059\u3002\u4f8b\u3048\u3070\u672c\u696d\u304c\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u306e\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3068\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u2461\u30fb\u9752\u8272\u7533\u544a\u3092\u958b\u59cb\u3057\u305f\u3044\u5e74\u5ea6<\/strong><br \/>\n<strong>\u3000\u30fb\u4e8b\u696d\u6240\u307e\u305f\u306f\u8cc7\u7523\u306e\u540d\u79f0<\/strong><br \/>\n<strong>\u3000\u30fb\u6240\u5f97\u306e\u7a2e\u985e<\/strong><br \/>\n<strong>\u3000\u30fb\u904e\u53bb\u306b\u9752\u8272\u7533\u544a\u627f\u8a8d\u306e\u6709\u7121<\/strong><br \/>\n<strong>\u3000\u30fb\u3053\u306e\u5c4a\u51fa\u3092\u63d0\u51fa\u3059\u308b\u5e74\u306e1\u670816\u65e5\u4ee5\u964d<\/strong><strong>\u306b\u500b\u4eba\u4e8b\u696d\u3092\u65b0\u898f\u958b\u696d\u3059\u308b\u5834\u5408\u306f\u3001<\/strong><strong>\u958b\u696d\u65e5<\/strong><br \/>\n<strong>\u3000\u30fb\u76f8\u7d9a\u958b\u59cb\u65e5<\/strong><br \/>\n<strong>\u3000\u30fb\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u6c0f\u540d<\/strong><br \/>\n<strong>\u3000\u4ee5\u4e0a\u3001\uff17\u304b\u6240\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046<\/strong><\/p>\n<\/div>\n<p class=\"\">\u6b21\u306b\u3001\u4e0b\u8a18\u753b\u50cf\u306e\u69d8\u306b\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u4f8b\u3068\u3057\u3066\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u7d99\u3044\u3060\u3082\u306e\u3068\u3057\u3066\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/1wiirmorkrc-1710490021.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\"><strong>\u2462<br \/>\n<\/strong><strong>55\u4e07\u5186\u63a7\u9664\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f65\u4e07\u5186\uff09\u3092\u53d7\u3051\u308b\u5834\u5408\u306f<\/strong><strong>\u300c\u8907\u5f0f\u7c3f\u8a18\u300d\u3001<\/strong><br \/>\n<strong>10\u4e07\u5186\u63a7\u9664\u306e\u5834\u5408\u306f\u300c\u7c21\u6613\u7c3f\u8a18\u300d<\/strong><strong>\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u203b\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u306e\u5834\u5408\u300155\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8a18\u5e33\u7b49\u306e\u8981\u4ef6\u4ee5\u5916\u306b\u3082\u4e0d\u52d5\u7523\u8cb8\u4ed8\u3051\u304c\u4e8b\u696d\u3068\u3057\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u3001\u3064\u307e\u308a\u3042\u308b\u7a0b\u5ea6\u306e\u898f\u6a21\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u898f\u6a21\u306f\u3001\u5efa\u7269\u306e\u8cb8\u4ed8\u306b\u3064\u3044\u3066\u306f\u539f\u5247\u3068\u3057\u3066\u30a2\u30d1\u30fc\u30c8\u7b49\u306b\u3064\u3044\u3066\u306f10\u5ba4\u4ee5\u4e0a\u3001\u72ec\u7acb\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u306f5\u68df\u4ee5\u4e0a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>55\u4e07\u5186\u63a7\u9664\u306e\u5834\u5408\u306f\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb<\/strong><strong>\u58f2\u639b\u5e33\u30fb\u8cb7\u639b\u5e33\u30fb\u7d4c\u8cbb\u5e33\u30fb<\/strong><strong>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u30fb\u9810\u91d1\u51fa\u7d0d\u5e33\u30fb<\/strong><strong>\u7dcf\u52d8\u5b9a\u5143\u5e33<\/strong><strong>\u30fb\u4ed5\u8a33\u5e33\u306b\u30c1\u30a7\u30c3\u30af\u3001<\/strong><br \/>\n<strong>10\u4e07\u5186\u63a7\u9664\u306e\u5834\u5408\u306f\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb\u7d4c\u8cbb\u5e33\u30fb\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046<\/strong><\/p>\n<\/div>\n<p class=\"\">\u6700\u5f8c\u306b\u3001\u4e0b\u8a18\u753b\u50cf\u306e\u69d8\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u300210\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3092\u4f8b\u3068\u3057\u3066\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/12\/5og7dp0eejj-1734494985.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"972\" height=\"425\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u2463\u66f8\u985e\u304c\u3067\u304d\u305f\u3089\u3001\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046<\/strong><\/p>\n<\/div>\n<p class=\"\">\u66f8\u9762\u3067\u4f5c\u6210\u3057\u305f\u5834\u5408\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u90f5\u9001\u53c8\u306f\u6301\u53c2\u3057\u307e\u3057\u3087\u3046\u30022\u90e8\u4f5c\u6210\u3057\u3066\u304a\u304f\u3068\u30011\u90e8\u306f\u81ea\u5206\u306e\u63a7\u3048\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u90f5\u9001\u3067\u3001\u63a7\u3048\u3092\u8fd4\u9001\u3057\u3066\u307b\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u5207\u624b\u3092\u8cbc\u3063\u305f\u8fd4\u4fe1\u7528\u5c01\u7b52\u3092\u4e00\u7dd2\u306b\u5165\u308c\u3066\u9001\u308a\u307e\u3057\u3087\u3046\u3002<br \/>\n\u307e\u305f\u3001e-tax\u3067\u4f5c\u6210\u3057\u9001\u4fe1\u3059\u308b\u4e8b\u3082\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u3054\u81ea\u8eab\u306e\u3084\u308a\u6613\u3044\u65b9\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>3.\u6e96\u78ba\u5b9a\u7533\u544a\u3082\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046<\/h2>\n<p>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u4ed6\u306b\u3082\u3001\u3084\u3089\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u5834\u5408\u3001<u>1\u67081\u65e5\u304b\u3089\u4ea1\u304f\u306a\u3063\u305f\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u3057\u305f\u6240\u5f97\u7b49\u3092\u3001\u4ea1\u304f\u306a\u3063\u3066\u304b\u3089<strong>4\u30f6\u6708\u4ee5\u5185<\/strong>\u306b\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/u>\u200b\u3053\u306e\u3053\u3068\u3092<strong>\u6e96\u78ba\u5b9a\u7533\u544a<\/strong>\u3068\u8a00\u3044\u307e\u3059\u3002\u200b\u200b\u200b<\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u76f8\u7d9a\u4eba\u304c\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u7533\u544a\u3067\u7d0d\u7a0e\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u306b\u50b5\u52d9\u3068\u3057\u3066\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u9084\u4ed8\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u3068\u3057\u3066\u8ca1\u7523\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u8a73\u3057\u304f\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/quasi-final-return\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\u300c\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u78ba\u5b9a\u7533\u544a\u300d<\/a><\/p>\n<h2>4.\u307e\u3068\u3081<\/h2>\n<p class=\"\">\u76f8\u7d9a\u304c\u8d77\u304d\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u4ee5\u5916\u306b\u3082\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002<br \/>\n\u671f\u9650\u30824\u30f6\u6708\u4ee5\u5185\u304b\u308910\u30f6\u6708\u7b49\u69d8\u3005\u3067\u3059\u3002\u5168\u3066\u3092\uff11\u4eba\u3067\u884c\u3046\u306e\u306f\u304b\u306a\u308a\u56f0\u96e3\u306a\u30df\u30c3\u30b7\u30e7\u30f3\u304b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u306a\u65b9\u306f\u3001\u305c\u3072\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u5834\u5408\u3001\u6bce\u5e74\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u78ba\u5b9a\u7533\u544a\u3068\u306f\u30011\u5e74\u9593\u306b\u751f\u3058\u305f\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u7d0d\u7a0e\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u8907\u5f0f\u7c3f\u8a18\u7b49\u306e\u4e00\u5b9a\u6c34\u6e96\u306e\u8a18\u5e33\u3092\u3057\u3001\u305d\u306e\u8a18\u5e33\u306b\u57fa\u3065\u3044\u3066\u6b63\u3057 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":3528,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[12],"class_list":["post-3533","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-souzoku"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/3533","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\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=3533"}],"version-history":[{"count":7,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/3533\/revisions"}],"predecessor-version":[{"id":5328,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/3533\/revisions\/5328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/3528"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=3533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=3533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}