{"id":3880,"date":"2024-07-18T10:05:58","date_gmt":"2024-07-18T01:05:58","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3880"},"modified":"2025-07-16T14:46:26","modified_gmt":"2025-07-16T05:46:26","slug":"second-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/second-inheritance","title":{"rendered":"\u518d\u8ee2\u76f8\u7d9a\u3068\u306f\uff1f\u76f8\u7d9a\u653e\u68c4\u30fb\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u518d\u8ee2\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3051\u3069\u3001\u4f55\u304b\u3089\u59cb\u3081\u3066\u3044\u3051\u3070\u3044\u3044\u306e\u3060\u308d\u3046\u2026\uff1f<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u518d\u8ee2\u76f8\u7d9a\u3068\u306f\u719f\u616e\u671f\u9593\u4e2d\uff08\u907a\u7523\u76f8\u7d9a\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u671f\u9593\uff09\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3082\u4ea1\u304f\u306a\u308a\u3001\u907a\u7523\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u518d\u3073\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u72b6\u614b<\/span><\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong><span style=\"color: #e25041;\">\u518d\u8ee2\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3089\u3001\u307e\u305a\u4e00\u6b21\u76f8\u7d9a\u306b\u304a\u3044\u3066\u907a\u7523\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u308b<\/span><\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u518d\u8ee2\u76f8\u7d9a\u306e\u624b\u7d9a\u304d\u306f\u901a\u5e38\u306e\u624b\u7d9a\u304d\u3068\u306f\u7570\u306a\u308b\u3001<u>\u518d\u8ee2\u76f8\u7d9a\u7279\u6709\u306e\u624b\u7d9a\u304d\u304c\u3042\u308a\u307e\u3059<\/u>\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u518d\u8ee2\u76f8\u7d9a\u306b\u3064\u3044\u3066\u304a\u56f0\u308a\u306e\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u56f3\u89e3\u3092\u7528\u3044\u306a\u304c\u3089\u4ee5\u4e0b\u306e\uff14\u70b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u518d\u8ee2\u76f8\u7d9a\u3068\u306f\u4f55\u304b<\/li>\n<li>\u518d\u8ee2\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3089\u3001\u307e\u305a\u4f55\u3092\u3057\u305f\u3089\u3088\u3044\u306e\u304b<\/li>\n<li>\u518d\u8ee2\u76f8\u7d9a\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9<\/li>\n<li>\u518d\u8ee2\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u5c02\u9580\u5bb6<\/li>\n<\/ul>\n<\/div>\n<p>\u518d\u8ee2\u76f8\u7d9a\u306b\u3064\u3044\u3066\u304a\u56f0\u308a\u306e\u307f\u306a\u3055\u3093\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u25a0\u4e00\u822c\u7684\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/procedure-schedule\">\u5927\u5207\u306a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3089\u884c\u304624\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/a><\/p>\n<h2 id=\"nmbgh9s1xd2p4lxiw9uu9\">1.\u518d\u8ee2\u76f8\u7d9a\u3068\u306f<\/h2>\n<p><strong><span style=\"color: #e25041;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/5ja2zn34npm-1714005739-1714538524.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u518d\u8ee2\u76f8\u7d9a\u3068\u306f\u3001\u719f\u616e\u671f\u9593\u4e2d\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3082\u4ea1\u304f\u306a\u308a\u3001\u305d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u518d\u3073\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u72b6\u614b\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u719f\u616e\u671f\u9593\u3068\u306f\u3001\u8eab\u5185\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u4eba\u304c\u3001\u907a\u7523\u76f8\u7d9a\u3092\u627f\u8a8d\u3059\u308b\u304b\u3001\u653e\u68c4\u3059\u308b\u304b\u7b49\u3092\u691c\u8a0e\u3067\u304d\u308b\u671f\u9593\u306e\u3053\u3068<\/u>\u3067\u3059\u3002<br \/>\n<span style=\"color: #e25041;\"><span style=\"color: #000000;\">\u81ea\u5df1\u306e\u305f\u3081\u306b\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\uff08\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3053\u3068\u3068\u81ea\u5206\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\uff09\u304b\u3089<\/span><strong>\uff13\u30f6\u6708\u4ee5\u5185<\/strong><span style=\"color: #000000;\">\u3068\u306a\u308a\u307e\u3059<\/span><\/span>\u3002<\/p>\n<p>\u3053\u306e\u518d\u8ee2\u76f8\u7d9a\u3068\u3044\u3046\u8a00\u8449\u306f\u3001\u76f8\u7d9a\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u6c11\u6cd5\u306b\u51fa\u3066\u304f\u308b\u8a00\u8449\u3067\u306f\u306a\u304f\u3001\u3044\u308f\u3086\u308b\u300c\u4fd7\u8a9e\u300d\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u660e\u78ba\u306a\u5b9a\u7fa9\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u300c\u719f\u616e\u671f\u9593\u4e2d\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3082\u4ea1\u304f\u306a\u308a\u3001\u907a\u7523\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u518d\u3073\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u72b6\u614b\u300d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"2clds5ai3m8w2h9psueno\">1-1.\u518d\u8ee2\u76f8\u7d9a\u306b\u304a\u3051\u308b\u300c\u4e00\u6b21\u76f8\u7d9a\u300d\u300c\u4e8c\u6b21\u76f8\u7d9a\u300d\u3068\u306f<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/tm3vz5dq23e-1714009934.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u518d\u8ee2\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001\u6700\u521d\u306b\u8d77\u3053\u3063\u305f\u76f8\u7d9a\u3092\u300c\u4e00\u6b21\u76f8\u7d9a\u300d\u3001\u6b21\u306b\u8d77\u3053\u3063\u305f\u76f8\u7d9a\u3092\u300c\u4e8c\u6b21\u76f8\u7d9a\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h3 id=\"xmkljrwnmje9vs8rtma7\">1-2.\u518d\u8ee2\u76f8\u7d9a\u3068\u6df7\u540c\u3057\u304c\u3061\u306a\uff13\u3064\u306e\u76f8\u7d9a\u306e\u5f62\u5f0f<\/h3>\n<p>\u518d\u8ee2\u76f8\u7d9a\u3068\u6df7\u540c\u3057\u304c\u3061\u306a\uff13\u3064\u306e\u76f8\u7d9a\u306e\u5f62\u5f0f\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u6570\u6b21\u76f8\u7d9a\u30fb\u4ee3\u8972\u76f8\u7d9a\u30fb\u76f8\u6b21\u76f8\u7d9a\u3067\u3059\u3002<br \/>\n\u3069\u306e\u76f8\u7d9a\u306e\u5f62\u5f0f\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u671f\u3067\u898b\u5206\u3051\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u6570\u6b21\u76f8\u7d9a<\/th>\n<td style=\"width: 67.4515%;\">\u4e00\u6b21\u76f8\u7d9a\u306e\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u308b\u524d\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u4ee3\u8972\u76f8\u7d9a<\/th>\n<td style=\"width: 67.4515%;\">\u4e00\u6b21\u76f8\u7d9a\u306e\u767a\u751f\u524d\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<th>\u76f8\u6b21\u76f8\u7d9a<\/th>\n<td style=\"width: 67.4515%;\">\u4e00\u6b21\u76f8\u7d9a\u304b\u308910\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/multiple-inheritance\" target=\"_blank\" rel=\"noopener\">\u6570\u6b21\u76f8\u7d9a\u306e\u8a73\u7d30<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/per-stirpes\" target=\"_blank\" rel=\"noopener\">\u4ee3\u8972\u76f8\u7d9a\u306e\u8a73\u7d30<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/soji-sozoku\/\" target=\"_blank\" rel=\"noopener\">\u76f8\u6b21\u76f8\u7d9a\u306e\u8a73\u7d30<\/a><\/p>\n<h2 id=\"myagn7uypjp78b7t5i2cc\">2.\u518d\u8ee2\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3089\u3001\u307e\u305a\u4e00\u6b21\u76f8\u7d9a\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u308b<\/h2>\n<p class=\"\">\u518d\u8ee2\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3089\u3001\u307e\u305a\u306f<strong><span style=\"color: #e25041;\">\u4e00\u6b21\u76f8\u7d9a\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3084\u76f8\u7d9a\u767b\u8a18\u306a\u3069\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u627f\u8a8d\u3059\u308b\u304b\u3001\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u518d\u8ee2\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3089\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u3082\u3001\u307e\u305a\u4e00\u6b21\u76f8\u7d9a\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"59gvd9g0j2p7m5hvdj0c\">3.\u518d\u8ee2\u76f8\u7d9a\u306b\u304a\u3051\u308b\u4e00\u6b21\u76f8\u7d9a\u3092\u653e\u68c4\u3059\u308b\u6642\u306e\uff13\u3064\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u518d\u8ee2\u76f8\u7d9a\u306b\u304a\u3051\u308b\u4e00\u6b21\u76f8\u7d9a\u3092\u3001\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u5834\u5408\u306e\uff13\u3064\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"#myagn7uypjp78b7t5i2cc\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0<\/a>\u3067\u3054\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u518d\u8ee2\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3089\u3001\u307e\u305a\u4e00\u6b21\u76f8\u7d9a\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u307e\u3059\u3002<br \/>\n\u8003\u3048\u305f\u7d50\u679c\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 12.2396%;\">\u6ce8\u610f\u70b9\uff11<\/th>\n<td style=\"width: 87.6302%;\"><a href=\"#o4cc0zpn1scariv3jrdjt\" target=\"_self\" rel=\"noopener\">\u300c\u4e00\u6b21\u76f8\u7d9a\uff1a\u627f\u8a8d\u300d\u300c\u4e8c\u6b21\u76f8\u7d9a\uff1a\u653e\u68c4\u300d\u306f\u3067\u304d\u306a\u3044<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 12.2396%;\">\u6ce8\u610f\u70b9\uff12<\/th>\n<td style=\"width: 87.6302%;\"><a href=\"#687sb12dvndlfovzb1g6ai\" target=\"_self\" rel=\"noopener\">\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u653e\u68c4\u306f\u300c\u751f\u304d\u3066\u3044\u308b\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u3068\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u3067\u6c7a\u3081\u308b<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 12.2396%;\">\u6ce8\u610f\u70b9\uff13<\/th>\n<td style=\"width: 87.6302%;\"><a href=\"#psx8fp1xzv6kw6occ62e\" target=\"_self\" rel=\"noopener\">\u4e00\u6b21\u76f8\u7d9a\u306e\u719f\u616e\u671f\u9593\u306f\u300c\u4e00\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u300d<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"o4cc0zpn1scariv3jrdjt\">3-1.\u3010\u6ce8\u610f\u70b9\uff11\u3011\u300c\u4e00\u6b21\u76f8\u7d9a\uff1a\u627f\u8a8d\u300d\u300c\u4e8c\u6b21\u76f8\u7d9a\uff1a\u653e\u68c4\u300d\u306f\u3067\u304d\u306a\u3044<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e00\u6b21\u76f8\u7d9a\u3092\u627f\u8a8d\u3057\u3066\u3001\u4e8c\u6b21\u76f8\u7d9a\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><br \/>\n\u4e8c\u6b21\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u6642\u70b9\u3067\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u907a\u7523\u306e\u76f8\u7d9a\u6a29\u3082\u653e\u68c4\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/2yqtmpul9hm-1714440128.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e00\u6b21\u76f8\u7d9a\u3067\u4ea1\u304f\u306a\u3063\u305f\u7956\u7236\u306f\u3042\u308b\u7a0b\u5ea6\u306e\u8ca1\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u304c\u3001\u4e8c\u6b21\u76f8\u7d9a\u3067\u4ea1\u304f\u306a\u3063\u305f\u7236\u89aa\u306b\u306f\u7956\u7236\u306e\u907a\u7523\u3092\u4e0a\u56de\u308b\u501f\u91d1\u304c\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u7956\u7236\u306e\u907a\u7523\u306f\u76f8\u7d9a\u3057\u3066\u3001\u7236\u306e\u907a\u7523\u306f\u653e\u68c4\u3057\u305f\u3044\u3068\u8003\u3048\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"687sb12dvndlfovzb1g6ai\">3-2.\u3010\u6ce8\u610f\u70b9\uff12\u3011\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u653e\u68c4\u306f\u300c\u751f\u304d\u3066\u3044\u308b\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u3068\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u3067\u6c7a\u3081\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u653e\u68c4\u306f\u3001\u300c\u751f\u304d\u3066\u3044\u308b\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u3068\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u3067\u6c7a\u3081\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5bb6\u7cfb\u56f3\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/rsqrsrsbfld-1714013370.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3067\u3042\u308c\u3070\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306f\u7236\u89aa\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306f\u5a18\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7236\u89aa\u306f\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u4e00\u6b21\u76f8\u7d9a\u3092\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u308b\u4eba\u306f\u300c\u5a18\u300d\u3067\u3059\u3002<\/p>\n<p>\u3082\u3046\u4e00\u3064\u3001\u5225\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/uskb8rwy97-1714018079.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306f\u53d4\u7236\u306e\u59bb\u3068\u7236\u89aa\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306f\u5a18\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7236\u89aa\u306f\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u4e00\u6b21\u76f8\u7d9a\u3092\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u308b\u4eba\u306f\u300c\u53d4\u7236\u306e\u59bb\u300d\u3068\u300c\u5a18\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\u4e8c\u6b21\u76f8\u7d9a\u3092\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u304b\u6c7a\u3081\u308b\u306e\u306f\u3001\u4e00\u822c\u7684\u306a\u76f8\u7d9a\u3068\u540c\u3058\u304f\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u3067\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"psx8fp1xzv6kw6occ62e\">3-3.\u3010\u6ce8\u610f\u70b9\uff13\u3011\u4e00\u6b21\u76f8\u7d9a\u306e\u719f\u616e\u671f\u9593\u306f\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u81ea\u5206\u304c\u518d\u8ee2\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u300d<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u518d\u8ee2\u76f8\u7d9a\u306e\u4e00\u6b21\u76f8\u7d9a\u306e\u719f\u616e\u671f\u9593\u306f\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u81ea\u5206\u304c\u518d\u8ee2\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u300d<\/span><\/strong><br \/>\n\u3064\u307e\u308a\u3001\u4e00\u6b21\u76f8\u7d9a\u3092\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u81ea\u5206\u304c\u518d\u8ee2\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/sljz6m5011l-1714012365-1714018133.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5bb6\u65cf\u95a2\u4fc2\u3067\u518d\u8ee2\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001<span style=\"text-decoration: underline;\">\u5a18\u306f\u53d4\u7236\u306e\u6b7b\u53ca\u3073\u7236\u89aa\u304c\u53d4\u7236\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\u3001\u305d\u3057\u3066\u81ea\u5206\u304c\u53d4\u7236\u306e\u518d\u8ee2\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u3092\u3001\u7236\u89aa\u306e\u6b7b\u4ea1\u5f8c\u306b\u907a\u54c1\u3092\u6574\u7406\u3059\u308b\u4e2d\u3067\u77e5\u308a\u3001\u77e5\u3063\u305f\u6642\u306b\u306f\u65e2\u306b\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u304b\u3089\uff13\u30f6\u6708\u4ee5\u4e0a\u7d4c\u3063\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3082\u5341\u5206\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\">\u305d<\/span>\u306e\u305f\u3081\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306f\u4ee4\u548c\u5143\u5e74\uff18\u6708\uff19\u65e5\u306b\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u767a\u751f\u306b\u3088\u308a\u81ea\u5206\u304c\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u300d\u3067\u3042\u308c\u3070\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u308b\u3068\u5224\u65ad\u3057\u307e\u3057\u305f\u3002\u3061\u306a\u307f\u306b\u3001\u3053\u306e\u5224\u6c7a\u306e\u524d\u306f\u3001\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u3068\u3044\u3046\u306e\u304c\u901a\u8aac\u3067\u3057\u305f\u3002<\/p>\n<p>\u518d\u8ee2\u76f8\u7d9a\u306b\u304a\u3051\u308b\u4e00\u6b21\u76f8\u7d9a\u306e\u719f\u616e\u671f\u9593\u306f\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u81ea\u5206\u304c\u518d\u8ee2\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u300d\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/12\/obknhb7sr7-1733359465.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"k9zfg202sq7tkuhzc3uvi\">4.\u518d\u8ee2\u76f8\u7d9a\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9<\/h2>\n<p>\u518d\u8ee2\u76f8\u7d9a\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u304c\u5404\u624b\u7d9a\u304d\u3054\u3068\u306e\u6ce8\u610f\u70b9\u3067\u3059\u3002<br \/>\n\u624b\u7d9a\u304d\u540d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u8a73\u7d30\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\u518d\u8ee2\u76f8\u7d9a\u306f\u3001\u898b\u65b9\u306b\u3088\u3063\u3066\u306f\u6570\u6b21\u76f8\u7d9a\u306e\u4e2d\u306e\uff11\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u518d\u8ee2\u76f8\u7d9a\u306e\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306f\u3001\u6570\u6b21\u76f8\u7d9a\u306e\u6ce8\u610f\u70b9\u3068\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/multiple-inheritance#2-1\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u8abf\u67fb<\/a><\/th>\n<td style=\"width: 75.5208%;\">\u4e00\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u5206\u300d\u306f\u3001\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/multiple-inheritance#2-3\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u5354\u8b70<\/a><\/th>\n<td style=\"width: 75.5208%;\">\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u3067\u5225\u3005\u306b\u884c\u3063\u3066\u3082\u3001\u540c\u6642\u306b\u307e\u3068\u3081\u3066\u884c\u3063\u3066\u3082\u3001\u3069\u3061\u3089\u3067\u3082\u3088\u3044<br \/>\n\u4e00\u6b21\u76f8\u7d9a\u304c\u7236\u89aa\u30fb\u4e8c\u6b21\u76f8\u7d9a\u304c\u6bcd\u89aa\u306e\u3088\u3046\u306b\u76f8\u7d9a\u4eba\u304c\u91cd\u8907\u3057\u3066\u3044\u308c\u3070\u3001\uff11\u56de\u306b\u307e\u3068\u3081\u3066\u884c\u3046\u65b9\u304c\u7c21\u4fbf<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/multiple-inheritance#2-4\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/a><\/th>\n<td style=\"width: 75.5208%;\">\u4e00\u6b21\u76f8\u7d9a\u3068\u4e8c\u6b21\u76f8\u7d9a\u3067\u5225\u3005\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<br \/>\n\u4e00\u6b21\u76f8\u7d9a\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u4eba\u60c5\u5831\u306e\u8a18\u8f09\u6b04\u3068\u76f8\u7d9a\u4eba\u306e\u7f72\u540d\u6b04\u306b\u72ec\u7279\u306e\u8a18\u8f09\u65b9\u6cd5\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/multiple-inheritance#2-5\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a<\/a><\/th>\n<td style=\"width: 75.5208%;\">\u4ee5\u4e0b\u306e\uff15\u70b9\u306b\u6ce8\u610f\u3057\u3066\u9032\u3081\u308b<br \/>\n\u2460\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b<br \/>\n\u2461\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u9650\u308a\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u671f\u9650\u3092\u5ef6\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u308b<br \/>\n\u2462\u57fa\u790e\u63a7\u9664\u984d\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u767a\u751f\u6642\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u8a08\u7b97\u3059\u308b<br \/>\n\u2463\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<br \/>\n\u2464\u907a\u7523\u5206\u5272\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/multiple-inheritance#2-6\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u767b\u8a18<\/a><\/th>\n<td style=\"width: 75.5208%;\">\u4e2d\u9593\u306e\u76f8\u7d9a\u4eba\u304c\uff11\u4eba\u3057\u304b\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u3001\uff11\u56de\u306e\u7533\u8acb\u3067\u307e\u3068\u3081\u3066\u767b\u8a18\u3092\u884c\u3046\u4e2d\u9593\u7701\u7565\u767b\u8a18\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"de3256ca9x5vtyvqpi2ngp\">5.\u518d\u8ee2\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u5c02\u9580\u5bb6<\/h2>\n<p>\u518d\u8ee2\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u5c02\u9580\u5bb6\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u518d\u8ee2\u76f8\u7d9a\u306e\u8003\u3048\u65b9\u306f\u8907\u96d1\u306a\u306e\u3067\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u56f0\u3063\u305f\u5834\u5408\u306f\u7121\u7406\u3092\u305b\u305a\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001<u>\u518d\u8ee2\u76f8\u7d9a\u3068\u4e00\u53e3\u306b\u8a00\u3063\u3066\u3082\u3001\u300c\u518d\u8ee2\u76f8\u7d9a\u306e\u4f55\u3092\u76f8\u8ac7\u3057\u305f\u3044\u306e\u304b\u300d\u306b\u3088\u3063\u3066\u76f8\u8ac7\u3059\u308b\u5c02\u9580\u5bb6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u3092\u53c2\u8003\u306b\u3001\u3054\u81ea\u8eab\u306e\u304a\u60a9\u307f\u306b\u5408\u3063\u305f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u307e\u305f\u3001\u4f9d\u983c\u3067\u304d\u308b\u5c02\u9580\u5bb6\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u4e89\u3044\u304c\u3042\u308b\u304b\u3001\u7533\u544a\u3084\u767b\u8a18\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u304b\u306a\u3069\u3001\u3042\u306a\u305f\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u5c02\u9580\u5bb6\u3092\u9078\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u76f8\u7d9a\u653e\u68c4<\/th>\n<td style=\"width: 579.388px;\">\u5f01\u8b77\u58eb<\/td>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u4eba\u8abf\u67fb<\/th>\n<td style=\"width: 579.388px;\">\u5f01\u8b77\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u884c\u653f\u66f8\u58eb<\/td>\n<\/tr>\n<tr>\n<th>\u907a\u7523\u5206\u5272\u5354\u8b70<br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/th>\n<td style=\"width: 579.388px;\">\u5f01\u8b77\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u884c\u653f\u66f8\u58eb<\/td>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u7a0e\u7533\u544a<\/th>\n<td style=\"width: 579.388px;\">\u7a0e\u7406\u58eb<\/td>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u767b\u8a18<\/th>\n<td style=\"width: 579.388px;\">\u53f8\u6cd5\u66f8\u58eb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<ul>\n<li>\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u4e89\u3044\u304c\u3042\u308b\u5834\u5408\u2192\u5f01\u8b77\u58eb<\/li>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u2192\u7a0e\u7406\u58eb<\/li>\n<li>\u76f8\u7d9a\u767b\u8a18\u304c\u5fc5\u8981\u306a\u5834\u5408\u2192\u53f8\u6cd5\u66f8\u58eb<\/li>\n<li>\u76f8\u7d9a\u4eba\u8abf\u67fb\u3060\u3051\u3092\u4f9d\u983c\u3057\u305f\u3044\u5834\u5408\u2192\u884c\u653f\u66f8\u58eb<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"nxtdk4po8c4drcgx03fnm\">6.\u307e\u3068\u3081<\/h2>\n<p>\u518d\u8ee2\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3051\u3069\u3001\u4f55\u304b\u3089\u59cb\u3081\u3066\u3044\u3051\u3070\u3044\u3044\u306e\u3060\u308d\u3046\u2026\uff1f<br \/>\n\u3068\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u518d\u8ee2\u76f8\u7d9a\u306b\u3064\u3044\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\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>\u518d\u8ee2\u76f8\u7d9a\u3068\u306f\u719f\u616e\u671f\u9593\u4e2d\u306b\u4e00\u6b21\u76f8\u7d9a\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3082\u4ea1\u304f\u306a\u308a\u3001\u907a\u7523\u3092\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u518d\u3073\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u72b6\u614b\u306e\u3053\u3068<\/li>\n<li>\u518d\u8ee2\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3089\u3001\u307e\u305a\u4e00\u6b21\u76f8\u7d9a\u30fb\u4e8c\u6b21\u76f8\u7d9a\u305d\u308c\u305e\u308c\u627f\u8a8d\u3059\u308b\u304b\u653e\u68c4\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b<br \/>\n\u3010\u6ce8\u610f\u70b9\uff11\u3011\u4e00\u6b21\u76f8\u7d9a\u3092\u627f\u8a8d\u3057\u3066\u3001\u4e8c\u6b21\u76f8\u7d9a\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<br \/>\n\u3010\u6ce8\u610f\u70b9\uff12\u3011\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u653e\u68c4\u306f\u300c\u751f\u304d\u3066\u3044\u308b\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u3068\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u300d\u3067\u6c7a\u3081\u308b<br \/>\n\u3010\u6ce8\u610f\u70b9\uff13\u3011\u4e00\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u719f\u616e\u671f\u9593\u306f\u300c\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u81ea\u5206\u304c\u518d\u8ee2\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u300d<\/li>\n<li>\u518d\u8ee2\u76f8\u7d9a\u306b\u306f\u7279\u6709\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/q8qdcfpha6b-1721264328.png\" style=\"display: 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