{"id":3650,"date":"2024-06-25T14:27:07","date_gmt":"2024-06-25T05:27:07","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3650"},"modified":"2025-07-16T13:33:32","modified_gmt":"2025-07-16T04:33:32","slug":"inheritance-disqualification","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-disqualification","title":{"rendered":"\u76f8\u7d9a\u6b20\u683c\u3068\u306f\uff5c\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\uff15\u3064\u306e\u4e8b\u7531\u3084\u76f8\u7d9a\u5ec3\u9664\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"<p class=\"\">\u672c\u8a18\u4e8b\u3067\u306f\u76f8\u7d9a\u6b20\u683c\u306b\u3064\u3044\u3066\u3001\u6b20\u683c\u3068\u306a\u308b\uff15\u3064\u306e\u4e8b\u7531\u3084\u6b20\u683c\u3068\u306a\u308b\u6d41\u308c\u3092\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u70b9\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\u304b\u3082\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u8a18\u4e8b\u3067\u306f<u>\u76f8\u7d9a\u6b20\u683c\u3068\u306f\u306a\u3089\u306a\u3044\u304c\u3001\u907a\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306e\u5bfe\u5fdc\u7b56\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/u><br \/>\n\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u306e\u306f\u3001\u6bba\u5bb3\u30fb\u8a50\u6b3a\u30fb\u8105\u8feb\u30fb\u907a\u8a00\u66f8\u306e\u507d\u9020\u306a\u3069\u3001\u304b\u306a\u308a\u60aa\u5fb3\u306a\u3053\u3068\u3092\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002\u307f\u306a\u3055\u3093\u304c\u4eca\u3001\u982d\u306e\u4e2d\u306b\u62b1\u3044\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u3063\u305f\u969b\u306f\u3001\u300c\uff16\u7ae0 \u76f8\u7d9a\u6b20\u683c\u3067\u306f\u306a\u3044\u304c\u3001\u907a\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u63a8\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u3067\u304d\u308b\u751f\u524d\u5bfe\u7b56\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u76f8\u7d9a\u6b20\u683c\u3068\u306f<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/93cmbj28vbm-1713494924.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u6b20\u683c\u3068\u306f<strong><span style=\"color: #e25041;\">\u6c11\u6cd5891\u6761\u306e\u76f8\u7d9a\u6b20\u683c\u4e8b\u7531\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u3001\u76f8\u7d9a\u6a29\u3092\u5931\u308f\u305b\u308b\u5236\u5ea6\u306e\u3053\u3068<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8a00\u308f\u3070\u3001\u76f8\u7d9a\u306e\u79e9\u5e8f\u3092\u4fb5\u5bb3\u3059\u308b\u3088\u3046\u306a\u300c\u91cd\u5927\u306a\u975e\u884c\u300d\u3092\u884c\u3063\u305f\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u3001\u6c11\u6cd5\u3068\u3044\u3046\u6cd5\u5f8b\u3067\u76f8\u7d9a\u6a29\u3092\u596a\u3046\u5236\u88c1\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n<h2>2.\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\uff15\u3064\u306e\u4e8b\u7531<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/7zj46pxebre-1713494973.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\uff15\u3064\u306e\u4e8b\u7531\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n\u4e8b\u7531\u306f\u6c11\u6cd5891\u6761\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u672c\u8a18\u4e8b\u3067\u306f\u305d\u306e\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u7406\u7531\u3092\u3001\u306a\u308b\u3079\u304f\u5e73\u6613\u306a\u8a00\u8449\u3067\u8a00\u3044\u63db\u3048\u307e\u3057\u305f\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\uff15\u3064\u306e\u4e8b\u7531\u306e\u3044\u305a\u308c\u304b\u4e00\u3064\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u5b9f\u969b\u306e\u6b20\u683c\u4e8b\u7531\u3068\u3057\u3066\u591a\u3044\u306e\u306f\u300c\uff15 \u907a\u8a00\u66f8\u3092\u507d\u9020\u30fb\u5909\u9020\u30fb\u7834\u68c4\u30fb\u96a0\u853d\u3057\u305f\u300d\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u4e8b\u7531\uff11<\/th>\n<td style=\"width: 80.3385%;\">\u6545\u610f\u306b\u88ab\u76f8\u7d9a\u4eba\u3084\u4ed6\u306e\u76f8\u7d9a\u4eba\u3092\u6b7b\u4ea1\u3055\u305b\u305f<br \/>\n\u307e\u305f\u306f\u3001\u6b7b\u4ea1\u3055\u305b\u3088\u3046\u3068\u3057\u3066\u5211\u306b\u51e6\u305b\u3089\u308c\u305f<\/td>\n<\/tr>\n<tr>\n<th>\u4e8b\u7531\uff12<\/th>\n<td style=\"width: 80.3385%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6bba\u5bb3\u3055\u308c\u305f\u306e\u3092\u77e5\u3063\u3066\u3082\u544a\u767a\u3057\u306a\u304b\u3063\u305f<span>\uff08\u4e00\u5b9a\u306e\u5834\u5408\u4f8b\u5916\u3042\u308a\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u4e8b\u7531\uff13<\/th>\n<td style=\"width: 80.3385%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u907a\u8a00\u306e\u4f5c\u6210\u3001\u3082\u3057\u304f\u306f\u907a\u8a00\u306e\u53d6\u308a\u6d88\u3057\u30fb\u5909\u66f4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u969b\u306b\u3001\u8a50\u6b3a\u30fb\u8105\u8feb\u306b\u3088\u3063\u3066\u59a8\u5bb3\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th>\u4e8b\u7531\uff14<\/th>\n<td style=\"width: 80.3385%;\">\u88ab\u76f8\u7d9a\u4eba\u3092\u8a50\u6b3a\u30fb\u8105\u8feb\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u8a00\u306e\u4f5c\u6210\u30fb\u907a\u8a00\u306e\u53d6\u308a\u6d88\u3057\u30fb\u5909\u66f4\u3092\u3055\u305b\u305f<\/td>\n<\/tr>\n<tr>\n<th><strong>\u4e8b\u7531\uff15<\/strong><\/th>\n<td style=\"width: 80.3385%;\"><strong>\u907a\u8a00\u66f8\u3092\u507d\u9020\u30fb\u5909\u9020\u30fb\u7834\u68c4\u30fb\u96a0\u853d\u3057\u305f<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\">\u203b\u6ce8\u610f<\/h4>\n<p class=\"attention-p\">\u6b20\u683c\u3068\u306a\u308b\uff15\u3064\u306e\u4e8b\u7531\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u308f\u304b\u308b\u901a\u308a\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u306e\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u306e\u79e9\u5e8f\u3092\u4fb5\u5bb3\u3059\u308b\u300c\u91cd\u5927\u306a\u975e\u884c\u300d\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #e25041;\"><strong>\u300c\u7d20\u884c\u304c\u60aa\u304b\u3063\u305f\u300d\u300c\u4e0d\u4ef2\u3060\u3063\u305f\u300d\u7a0b\u5ea6\u3067\u306f\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u3002<\/span><\/p>\n<\/div>\n<h2>3.\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u3068\u3001\u3069\u3046\u306a\u308b\u306e\u304b<\/h2>\n<p>\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\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\/wlo5e7bls8p-1733359518.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"1211\" height=\"676\" \/><\/p>\n<p>\u4e00\u3064\u305a\u3064\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>3-1.\u305f\u3060\u3061\u306b\u76f8\u7d9a\u6a29\u3092\u5931\u3046<\/h3>\n<p class=\"\"><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u3068\u3001\u305f\u3060\u3061\u306b\u76f8\u7d9a\u6a29\u3092\u5931\u3044\u307e\u3059\u3002<\/span><\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u6b20\u683c\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u610f\u601d\u306f\u95a2\u4fc2\u306a\u304f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306a\u3069\u306b\u7533\u3057\u7acb\u3066\u3092\u884c\u3046\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p class=\"\">\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5bb6\u65cf\u3067\u9577\u7537\u304c\u7236\u89aa\u3092\u6bba\u5bb3\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u9577\u7537\u306f\u7236\u89aa\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308a\u3001\u76f8\u7d9a\u6a29\u3092\u5931\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/lp18gxkvqs-1713416236.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\u6ce8\u610f\uff1a\u6bcd\u89aa\u306e\u76f8\u7d9a\u306b\u304a\u3044\u3066\u306f\u7b2c1\u9806\u4f4d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u76f8\u7d9a\u6a29\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>3-2.\u907a\u8d08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u907a\u8d08\u3092\u53d7\u3051\u308b\uff08\u907a\u8a00\u66f8\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u8b72\u308a\u3046\u3051\u308b\uff09\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4f8b\u3048\u3070\u3001\u9577\u7537\u304c\u7236\u89aa\u3092\u6bba\u5bb3\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3053\u306e\u5834\u5408\u3001<\/span>\u7236\u89aa\u304c\u751f\u524d\u306b\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u308a\u3001\u300c\u9577\u7537\u306b\u907a\u7523\u3092\u907a\u3059\u300d\u3068\u66f8\u3044\u3066\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u3063\u305f\u9577\u7537\u306f\u3001\u7236\u89aa\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/ypj8wax5zc-1718842185.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-3.\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5bb6\u65cf\u3067\u9577\u7537\u304c\u7236\u89aa\u3092\u6bba\u5bb3\u3057\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u3063\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n\u7236\u89aa\u304c\u751f\u524d\u3001\u914d\u5076\u8005\u3067\u3042\u308b\u6bcd\u89aa\u306b\u300c\u5168\u8ca1\u7523\u3092\u914d\u5076\u8005\u306b\u907a\u3059\u300d\u3068\u907a\u8a00\u66f8\u306b\u8a18\u8f09\u3057\u305f\u5834\u5408\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u9577\u7537\u306f\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u30671\/4\u306e\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u884c\u3046\u6a29\u5229\u304c\u306a\u3044\u305f\u3081\u3001\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/vm4i3h89up-1718842762.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-4.\u76f8\u7d9a\u6b20\u683c\u8005\u306b\u5b50\u4f9b\u304c\u3044\u305f\u5834\u5408\u3001\u5b50\u4f9b\u304c\u4ee3\u8972\u76f8\u7d9a\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6b20\u683c\u8005\u306b\u5b50\u4f9b\u304c\u3044\u305f\u5834\u5408\u3001\u5b50\u4f9b\u304c\u4ee3\u8972\u76f8\u7d9a\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305d\u3082\u305d\u3082\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\u3001\u6c11\u6cd5887\u6761\u3067\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u30fb\u76f8\u7d9a\u6b20\u683c\u30fb\u76f8\u7d9a\u5ec3\u9664\u306a\u3069\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u306e\u5b50\u4f9b\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3001\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4ee5\u4e0b\u306e\u5bb6\u65cf\u3067\u9577\u7537\u304c\u7236\u89aa\u3092\u6bba\u5bb3\u3057\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u9577\u7537\u306e\u5b50\u4f9bA\u304c\u7236\u89aa\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/f5rhamvjko-1713418463.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2>4.\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u6d41\u308c<\/h2>\n<p>\u3067\u306f\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u6d41\u308c\u3067\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u6c11\u6cd5891\u6761\u306b\u62b5\u89e6\u3059\u308b\u4e8b\u5b9f\u304c\u3042\u308c\u3070\u3001\u305f\u3060\u3061\u306b\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u88c1\u5224\u6240\u3067\u306e\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u306a\u304f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u610f\u601d\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u3064\u307e\u308a\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u4e8b\u7531\u3092\u884c\u3063\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3001\u672c\u4eba\u3082\u8a8d\u3081\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305f\u3060\u3061\u306b\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<u>\u3059\u3079\u3066\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u4e8b\u7531\u3092\u884c\u3063\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u306f\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u4e8b\u7531\u3092\u884c\u3063\u305f\u3053\u3068\u3092\u8a8d\u3081\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><strong><span style=\"color: #e25041;\">\u3053\u306e\u3088\u3046\u306a\u30b0\u30ec\u30fc\u306a\u5834\u5408\u306f\u3001\u5730\u65b9\u88c1\u5224\u6240\u3067\u4e89\u3044\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u76f8\u7d9a\u6b20\u683c\u3060\uff01\u3068\u4e3b\u5f35\u3059\u308b\u4eba\u304c\u8d77\u3053\u3059\u8a34\u8a1f\u3092\u300c\u76f8\u7d9a\u6a29\u4e0d\u5b58\u5728\u78ba\u8a8d\u8a34\u8a1f\u300d\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u3053\u3068\u3092\u4e0d\u5f53\u3068\u8003\u3048\u308b\u4eba\u304c\u8d77\u3053\u3057\u305f\u8a34\u8a1f\u3092\u300c\u76f8\u7d9a\u6a29\u78ba\u8a8d\u8acb\u6c42\u8a34\u8a1f\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/zf48u8f1n5a-1713420075.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><span style=\"font-size: 16px; color: #333333;\">\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u907a\u7523\u5206\u5272\u8abf\u505c\u3067\u76f8\u7d9a\u6b20\u683c\u4e8b\u7531\u3092\u4e3b\u5f35\u3057\u3066\u3082\u5be9\u7406\u306e\u5bfe\u8c61\u3068\u3055\u308c\u307e\u305b\u3093\u3002<\/span><br \/>\n\u76f8\u7d9a\u6b20\u683c\u306b\u3064\u3044\u3066\u306e\u8a34\u8a1f\u306f\u5730\u65b9\u88c1\u5224\u6240\u3067\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h2>5.\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9<\/h2>\n<p>\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>5-1.\u300c\u76f8\u7d9a\u6b20\u683c\u8a3c\u660e\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3066\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u300c\u76f8\u7d9a\u6b20\u683c\u8a3c\u660e\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3066\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u76f8\u7d9a\u6b20\u683c\u8005\u3067\u3042\u308b\u3053\u3068\u306f\u6238\u7c4d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093<\/u>\u3057\u3001\u4f55\u3089\u304b\u306e\u65b9\u6cd5\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u306f\u3001\u76f8\u7d9a\u767b\u8a18\u306a\u3069\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u3088\u308b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u300c\u3053\u306e\u4eba\u306f\u76f8\u7d9a\u6b20\u683c\u8005\u3060\u304b\u3089\u3001\u76f8\u7d9a\u767b\u8a18\u306b\u53c2\u52a0\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u76f8\u7d9a\u6b20\u683c\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>5-2.\u76f8\u7d9a\u6b20\u683c\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u4f8b<\/h3>\n<p>\u76f8\u7d9a\u6b20\u683c\u8a3c\u660e\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u5fc5\u8981\u306a\u5834\u5408\u306f\u3053\u3061\u3089\u306e\u8a18\u8f09\u4f8b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/lbeexqdh2f-1713421144.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u300c\u6c11\u6cd5891\u6761\u7b2c\u3007\u53f7\u300d\u306e\u53f7\u6570\u306f\u3001\u4ee5\u4e0b\u306e\u76f8\u7d9a\u6b20\u683c\u4e8b\u7531\u306e\u756a\u53f7\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u907a\u8a00\u66f8\u3092\u507d\u9020\u3057\u305f\u3053\u3068\u304c\u4e8b\u7531\u3067\u3042\u308c\u3070\u3001\u300c\u6c11\u6cd5891\u6761\u7b2c\uff15\u53f7\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 635.641px;\">\u4e8b\u7531\uff11<\/th>\n<td style=\"width: 616.359px;\">\u6545\u610f\u306b\u88ab\u76f8\u7d9a\u4eba\u3084\u4ed6\u306e\u76f8\u7d9a\u4eba\u3092\u6b7b\u4ea1\u3055\u305b\u305f<br \/>\n\u307e\u305f\u306f\u3001\u6b7b\u4ea1\u3055\u305b\u3088\u3046\u3068\u3057\u3066\u5211\u306b\u51e6\u305b\u3089\u308c\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 635.641px;\">\u4e8b\u7531\uff12<\/th>\n<td style=\"width: 616.359px;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6bba\u5bb3\u3055\u308c\u305f\u306e\u3092\u77e5\u3063\u3066\u3082\u544a\u767a\u3057\u306a\u304b\u3063\u305f<span>\uff08\u4e00\u5b9a\u306e\u5834\u5408\u4f8b\u5916\u3042\u308a\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 635.641px;\">\u4e8b\u7531\uff13<\/th>\n<td style=\"width: 616.359px;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u907a\u8a00\u306e\u4f5c\u6210\u3001\u907a\u8a00\u306e\u53d6\u308a\u6d88\u3057\u30fb\u5909\u66f4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u969b\u3001\u8a50\u6b3a\u30fb\u8105\u8feb\u306b\u3088\u3063\u3066\u59a8\u5bb3\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 635.641px;\">\u4e8b\u7531\uff14<\/th>\n<td style=\"width: 616.359px;\">\u88ab\u76f8\u7d9a\u4eba\u3092\u8a50\u6b3a\u30fb\u8105\u8feb\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u8a00\u306e\u4f5c\u6210\u30fb\u907a\u8a00\u306e\u53d6\u308a\u6d88\u3057\u30fb\u5909\u66f4\u3092\u3055\u305b\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 635.641px;\">\u4e8b\u7531\uff15<\/th>\n<td style=\"width: 616.359px;\">\u907a\u8a00\u66f8\u3092\u507d\u9020\u30fb\u5909\u9020\u30fb\u7834\u68c4\u30fb\u96a0\u853d\u3057\u305f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>6.\u76f8\u7d9a\u6b20\u683c\u3067\u306f\u306a\u3044\u304c\u3001\u907a\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u63a8\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u3067\u304d\u308b\u751f\u524d\u5bfe\u7b56<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/xbwspi721ag-1713498995.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u6b20\u683c\u3067\u306f\u306a\u3044\u304c\u3001\u907a\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u63a8\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u3067\u304d\u308b\u751f\u524d\u5bfe\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u306e\u306f\u3001\u76f8\u7d9a\u306e\u79e9\u5e8f\u3092\u4fb5\u5bb3\u3059\u308b\u300c\u91cd\u5927\u306a\u975e\u884c\u300d\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u307f\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u300c\u7d20\u884c\u304c\u60aa\u304b\u3063\u305f\u300d\u300c\u4e0d\u4ef2\u3060\u3063\u305f\u300d\u7a0b\u5ea6\u3067\u306f\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u3057\u3001\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u306a\u304f\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><u>\u76f8\u7d9a\u6b20\u683c\u3067\u306f\u306a\u3044\u304c\u907a\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u63a8\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u65b9\u6cd5\u3067\u9053\u3092\u63a2\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u65b9\u6cd5\uff11<\/th>\n<td style=\"width: 74.349%;\"><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u5ec3\u9664\u3068\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u65b9\u6cd5\uff12<\/th>\n<td style=\"width: 74.349%;\">\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>6-1.\u76f8\u7d9a\u5ec3\u9664\u3068\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u63a8\u5b9a\u76f8\u7d9a\u4eba\u3092\u76f8\u7d9a\u5ec3\u9664\u3068\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u5ec3\u9664\u3068\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u4e3b\u5f35\u30fb\u7acb\u8a3c\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u3059\u308b\u4e88\u5b9a\u306e\u4eba\u3092\u76f8\u7d9a\u304b\u3089\u5916\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306b\u5bfe\u3059\u308b\u8650\u5f85<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306b\u5bfe\u3059\u308b\u91cd\u5927\u306a\u4fae\u8fb1<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u8457\u3057\u3044\u975e\u884c<\/li>\n<\/ol>\n<\/div>\n<p>\u305f\u3060\u3057\u4e0a\u8a18\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3082\u3001<u>\u76f8<\/u><u>\u7d9a\u5ec3\u9664\u304c\u5b9f\u969b\u306b\u8a8d\u3081\u3089\u308c\u308b\u5272\u5408\u306f\u304a\u3088\u305d20\uff05\u524d\u5f8c\u3068\u304b\u306a\u308a\u4f4e\u3044<\/u>\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u5ec3\u9664\u306e\u5bfe\u8c61\u8005\u306f\u3001\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u4e88\u5b9a\u306b\u3042\u308b\u914d\u5076\u8005\u3001\u76f4\u7cfb\u5351\u5c5e(\u5b50\u3084\u5b6b)\u3001\u76f4\u7cfb\u5c0a\u5c5e(\u7236\u6bcd\u3084\u7956\u7236\u6bcd)\u200b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5144\u5f1f\u59c9\u59b9\u306f\u3001\u907a\u7559\u5206\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u907a\u8a00\u66f8\u3067\u8ca1\u7523\u3092\u6e21\u3055\u306a\u3044\u65e8\u3092\u907a\u3059\u3053\u3068\u3067\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u304c\u305b\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u76f8\u7d9a\u5ec3\u9664\u306e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-abolition\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u5ec3\u9664\u3068\u306f\uff1f\u5236\u5ea6\u306e\u5185\u5bb9\u304b\u3089\u5ec3\u9664\u3067\u304d\u308b\u8981\u4ef6\u3001\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u307e\u3067\u89e3\u8aac\u306e\u8a18\u4e8b<\/a><\/p>\n<h3>6-2.\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u4e00\u822c\u7684\u306a\u907a\u8a00\u66f8\u3067\u3042\u308c\u3070\u3001\u3054\u81ea\u8eab\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u907a\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/bu8ct2c0rv-1713486729.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5bb6\u65cf\u3067\u3001\u7236\u89aa\u304c\u9577\u7537\u306b\u907a\u7523\u3092\u6e21\u3057\u305f\u304f\u306a\u3044\u5834\u5408\u3001\u907a\u8a00\u66f8\u306b\u300c\u9577\u7537\u306b\u306f\u907a\u7523\u3092\u6e21\u3055\u306a\u3044\u3002\u6bcd\u89aa\u3068\u9577\u5973\u306b\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u8a18\u8f09\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u9577\u7537\u306b\u306f\u907a\u7559\u5206\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u3059\u308c\u3070\u907a\u7523\u306e1\/8\u3092\u53d6\u5f97\u3059\u308b\u6a29\u5229\u304c\u9577\u7537\u306b\u306f\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7236\u89aa\u306e\u76f8\u7d9a\u306e\u6642\u306b\u9577\u7537\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u3057\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5f8c\u306b\u304a\u3053\u308b\u6bcd\u89aa\u306e\u76f8\u7d9a\u306e\u6642\u3001\u9577\u7537\u306f\u7236\u89aa\u304b\u3089\u53d7\u3051\u7d99\u3044\u3060\u8ca1\u7523\u3092\u542b\u3080\u6bcd\u89aa\u306e\u907a\u7523\u306e1\/4\u3092\u3082\u3089\u3046\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b<u>\u69d8\u3005\u306a\u4e8b\u614b\u304c\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u6cd5\u5f8b\u3068\u7d1b\u4e89\u89e3\u6c7a\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u5bfe\u7b56\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<h2>7.\u76f8\u7d9a\u6b20\u683c\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/06\/3gmzt8nl3k1-1713499040.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u6b20\u683c\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ\uff06A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>Q.\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u3082\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u306e\u304b<\/h3>\n<p><u>\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u6b20\u683c\u8005\u306b\u4ee3\u308f\u3063\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u4eba\u306e\u8cc7\u683c\u3092\u5931\u3063\u305f\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u300c\u76f8\u7d9a\u6b20\u683c\u8005\u672c\u4eba\u3060\u3051\u300d\u3067\u3059\u3002<br \/>\n\u5b50\u4f9b\u306a\u3069\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306f\u4ee3\u8972\u76f8\u7d9a\u3057\u3066\u907a\u7523\u3092\u5f15\u304d\u7d99\u3050\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/daishusozoku\/\" target=\"_blank\" rel=\"noopener\">\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\uff1f \uff5e\u76f8\u7d9a\u4eba\u3068\u305d\u306e\u7bc4\u56f2\uff5e<\/a><\/p>\n<h3>Q.\u76f8\u7d9a\u6b20\u683c\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><u>\u76f8\u7d9a\u6b20\u683c\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u306f<span>\u57fa\u672c\u7684\u306b\u306f<\/span>\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u76f8\u7d9a\u6b20\u683c\u8005\u3092\u8a31\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u4e00\u5ea6\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u3068\u76f8\u7d9a\u6a29\u3092\u56de\u5fa9\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u907a\u8a00\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u6b20\u683c\u8005\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u308a\u3001\u76f8\u7d9a\u6b20\u683c\u8005\u3092\u53d7\u53d6\u4eba\u3068\u3057\u305f\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u3067\u3001<u>\u88ab\u76f8\u7d9a\u4eba<\/u><u>\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u65b9\u6cd5\u304c\u5168\u304f\u306a\u304f\u306a\u3063\u305f\u8a33\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<h3>Q.\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u306b\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u4eba\u304c\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u3063\u305f\u3089\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u304b<\/h3>\n<p><u>\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u6b20\u683c\u8005\u306b\u5bfe\u3057\u3066\u3001\u76f8\u7d9a\u56de\u5fa9\u8acb\u6c42\u3092\u3057\u3001\u907a\u7523\u3092\u53d6\u308a\u623b\u3057\u307e\u3059\u3002<\/u><br \/>\n\u305f\u3068\u3048\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308c\u3070\u76f8\u7d9a\u6a29\u3092\u5931\u3046\u305f\u3081\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u76f8\u7d9a\u56de\u5fa9\u8acb\u6c42\u306f\u3001\u76f8\u8ac7\u4eba\u304c\u76f8\u7d9a\u6b20\u683c\u8005\u672c\u4eba\u306b\u4f1d\u3048\u308b\u3053\u3068\u3067\u884c\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u5927\u4eba\u3057\u304f\u907a\u7523\u3092\u8fd4\u3057\u3066\u304f\u308c\u308c\u3070\u3001\u76f8\u7d9a\u56de\u5fa9\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u306f\u3053\u308c\u3067\u7d42\u4e86\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u907a\u7523\u3092\u8fd4\u3055\u306a\u3044\u5834\u5408\u306f\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u306e\u4e0a\u3001\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>8.\u307e\u3068\u3081<\/h2>\n<p class=\"\">\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u6b20\u683c\u306b\u3064\u3044\u3066\u3001\u6b20\u683c\u3068\u306a\u308b\uff15\u3064\u306e\u4e8b\u7531\u3084\u6b20\u683c\u3068\u306a\u308b\u6d41\u308c\u3001\u76f8\u7d9a\u6b20\u683c\u8005\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u306a\u3069\u3092\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u3042\u306a\u305f\u304c\u4eca\u982d\u306e\u4e2d\u306b\u62b1\u3044\u3066\u3044\u308b\u300c\u76f8\u7d9a\u6b20\u683c\u3068\u306f\u306a\u3089\u306a\u3044\u304c\u3001\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u304f\u306a\u3044\u76f8\u7d9a\u4eba\u3092\u3001\u76f8\u7d9a\u5ec3\u9664\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u300d\u304a\u308f\u304b\u308a\u306b\u306a\u308a\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p class=\"\">\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\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>\u76f8\u7d9a\u6b20\u683c\u3068\u306f\u6c11\u6cd5891\u6761\u306e\u76f8\u7d9a\u6b20\u683c\u4e8b\u7531\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306b\u3001\u76f8\u7d9a\u6a29\u3092\u5931\u308f\u305b\u308b\u5236\u5ea6\u306e\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\uff15\u3064\u306e\u4e8b\u7531\u306b\u5f53\u3066\u306f\u307e\u3063\u305f\u5834\u5408<br \/>\n\u300c\u7d20\u884c\u304c\u60aa\u304b\u3063\u305f\u300d\u300c\u4e0d\u4ef2\u3060\u3063\u305f\u300d\u7a0b\u5ea6\u3067\u306f\u3001\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u3053\u3068\u306f\u306a\u3044<\/p>\n<table style=\"width: 91.9531%;\" width=\"100%\" height=\"332\">\n<tbody>\n<tr>\n<th style=\"width: 38.3068%;\">\u4e8b\u7531\uff11<\/th>\n<td style=\"width: 61.6094%;\">\u6545\u610f\u306b\u88ab\u76f8\u7d9a\u4eba\u3084\u4ed6\u306e\u76f8\u7d9a\u4eba\u3092\u6b7b\u4ea1\u3055\u305b\u305f<br \/>\n\u307e\u305f\u306f\u3001\u6b7b\u4ea1\u3055\u305b\u3088\u3046\u3068\u3057\u3066\u5211\u306b\u51e6\u305b\u3089\u308c\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 38.3068%;\">\u4e8b\u7531\uff12<\/th>\n<td style=\"width: 61.6094%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6bba\u5bb3\u3055\u308c\u305f\u306e\u3092\u77e5\u3063\u3066\u3082\u544a\u767a\u3057\u306a\u304b\u3063\u305f<span>\uff08\u4e00\u5b9a\u306e\u5834\u5408\u4f8b\u5916\u3042\u308a\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 38.3068%;\">\u4e8b\u7531\uff13<\/th>\n<td style=\"width: 61.6094%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u907a\u8a00\u306e\u4f5c\u6210\u3001\u907a\u8a00\u306e\u53d6\u308a\u6d88\u3057\u30fb\u5909\u66f4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u969b\u3001\u8a50\u6b3a\u30fb\u8105\u8feb\u306b\u3088\u3063\u3066\u59a8\u5bb3\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 38.3068%;\">\u4e8b\u7531\uff14<\/th>\n<td style=\"width: 61.6094%;\">\u88ab\u76f8\u7d9a\u4eba\u3092\u8a50\u6b3a\u30fb\u8105\u8feb\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u8a00\u306e\u4f5c\u6210\u30fb\u907a\u8a00\u306e\u53d6\u308a\u6d88\u3057\u30fb\u5909\u66f4\u3092\u3055\u305b\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 38.3068%;\">\u4e8b\u7531\uff15<\/th>\n<td style=\"width: 61.6094%;\">\u907a\u8a00\u66f8\u3092\u507d\u9020\u30fb\u5909\u9020\u30fb\u7834\u68c4\u30fb\u96a0\u853d\u3057\u305f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<li>\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\u308b<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/12\/wlo5e7bls8p-1733359518.png\" style=\"display: block; 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