{"id":3888,"date":"2024-07-19T10:00:00","date_gmt":"2024-07-19T01:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3888"},"modified":"2025-07-16T15:04:06","modified_gmt":"2025-07-16T06:04:06","slug":"inheritance-division-mediation-2","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-division-mediation-2","title":{"rendered":"\u907a\u7523\u5206\u5272\u8abf\u505c\u3068\u306f\uff1f\u56f3\u89e3\u3092\u7528\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><u>\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u907a\u7523\u5206\u5272\u306b\u3064\u3044\u3066\u306e\u8a71\u3057\u5408\u3044\u304c\u307e\u3068\u307e\u3089\u305a\u3001\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u2026\u3002<br 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\/>\n\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u306f\u3058\u3081\u3066\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9\u3067\u3082\uff11\u56de\u8aad\u3081\u3070\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u306a\u308b\u3079\u304f\u5e73\u6613\u306a\u8a00\u8449\u3067\u907a\u7523\u5206\u5272\u8abf\u505c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"v3l12lb9gzi0zisr8n3s4c\">1.\u907a\u7523\u5206\u5272\u8abf\u505c\u3068\u306f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u3068\u306f\u3001\u907a\u7523\u306e\u5206\u5272\u306b\u3064\u3044\u3066\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u8a71\u3057\u5408\u3044\u304c\u3064\u304b\u306a\u3044\u5834\u5408\u306b\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3001<\/span><\/strong><strong><span style=\"color: #e25041;\">\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u88c1\u5224\u5b98\u3068\u8abf\u505c\u59d4\u54e1\u304c\u3001\u76f8\u7d9a\u4eba\u305d\u308c\u305e\u308c\u306e\u4e3b\u5f35\u3092\u805e\u304d\u53d6\u308a\u3001\u8a71\u3057\u5408\u3044\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u3088\u308b\u5408\u610f\u3092\u76ee\u6307\u3057\u307e\u3059\uff08\u8abf\u505c\u59d4\u54e1\u3068\u306f\u3001\u6c11\u9593\u304b\u3089\u9078\u51fa\u3055\u308c\u305f\u975e\u5e38\u52e4\u306e\u88c1\u5224\u6240\u8077\u54e1\u306e\u3053\u3068\u3067\u3001\u5f01\u8b77\u58eb\u306a\u3069\u304b\u3089\u9078\u4efb\u3055\u308c\u307e\u3059\uff09\u3002<\/p>\n<p><span style=\"color: #000000;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u306f\u8a00\u308f\u3070\u3001<\/span><span style=\"color: #e25041;\"><strong>\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u884c\u3046\u907a\u7523\u5206\u5272\u306b\u3064\u3044\u3066\u306e\u8a71\u3057\u5408\u3044<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/f7c9vq6qlms-1714628178.jpg\" 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\">\u5bb6\u5ead\u88c1\u5224\u6240\u3068\u3044\u3046\u3068\u3001\u88c1\u5224\u5b98\u304b\u3089\u5be9\u5224\uff08\u3044\u308f\u3086\u308b\u5224\u6c7a\uff09\u3092\u4e0b\u3055\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u306f<u>\u907a\u7523\u5206\u5272\u5be9\u5224<\/u>\u3067\u3059\u3002\u907a\u7523\u5206\u5272\u8abf\u505c\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u8a71\u3057\u5408\u3044\u3067\u89e3\u6c7a\u3092\u56f3\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h2 id=\"lfoq8y17vahscura2fe2n\">2.\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u691c\u8a0e\u3059\u308b\u5834\u9762<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u691c\u8a0e\u3059\u308b\u5834\u9762\u306f\u3001\u300c\u907a\u8a00\u66f8\u304c\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u305f\u304c\u610f\u898b\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u6642\u300d\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u907a\u7523\u306e\u5206\u3051\u65b9\u306b\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u3001\u4e0a\u304b\u3089\u9806\u756a\u306b\u691c\u8a0e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u907a\u7523\u5206\u5272\u8abf\u505c\u306f\uff13\u3064\u76ee\u306e\u65b9\u6cd5\u3067\u3059\u3002\u907a\u8a00\u66f8\u304c\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u305f\u304c\u610f\u898b\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u6642\u306b\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u52a9\u3051\u3092\u501f\u308a\u3066\u907a\u7523\u5206\u5272\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3046\u306e\u304c\u907a\u7523\u5206\u5272\u8abf\u505c\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/60wgizo4zy-1714608249.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"1gs17wsi5uwri2rf8vqsf\">3.\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4eba<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4eba\u306f\u3001\u57fa\u672c\u7684\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u53d7\u907a\u8005\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/yoy7hcjr2xd-1714609848.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u88c1\u5224\u6240\u306eHP\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4e09\u8005\u304c\u7533\u7acb\u8005\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u53b3\u5bc6\u306b\u8a00\u3046\u3068\u3053\u306e\u4e09\u8005\u306a\u306e\u3067\u3059\u304c\u3001\u76f8\u7d9a\u5206\u8b72\u53d7\u4eba\u306f\u30ec\u30a2\u30b1\u30fc\u30b9\u3067\u3059\u3002\u307e\u305f\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u3084\u5305\u62ec\u53d7\u907a\u8005\u3082\u99b4\u67d3\u307f\u304c\u8584\u3044\u8a00\u8449\u306a\u306e\u3067\u3001\u5e73\u6613\u306a\u8a00\u8449\u3067\u8868\u73fe\u3059\u308b\u3068\u300c\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u53d7\u907a\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5171\u540c\u76f8\u7d9a\u4eba<\/th>\n<td style=\"width: 79.6875%;\">\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th>\u5305\u62ec\u53d7\u907a\u8005<\/th>\n<td style=\"width: 79.6875%;\">\u907a\u8a00\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u7279\u5b9a\u305b\u305a\u306b\u5305\u62ec\u7684\u306b\u8b72\u308a\u53d7\u3051\u308b\u4eba\u306e\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u5206\u8b72\u53d7\u4eba<\/th>\n<td style=\"width: 79.6875%;\">\u76f8\u7d9a\u5206\u3092\u8b72\u6e21\u3055\u308c\u305f\u4eba\u306e\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u88c1\u5224\u6240HP\u3000<a href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/kazi_07_12\/index.html\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u8abf\u505c<\/a><\/p>\n<h2 id=\"iu8qgruevogenv4fi4gt6p\">4.\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7533\u7acb\u3066\u5148<\/h2>\n<p>\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7533\u7acb\u3066\u5148\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u8ab0\u304b\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240<\/span><\/strong><\/li>\n<li><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u4eba\u540c\u58eb\u304c\u8a71\u3057\u5408\u3044\u3067\u6c7a\u5b9a\u3057\u305f\u5bb6\u5ead\u88c1\u5224\u6240<\/span><\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u5bb6\u5ead\u88c1\u5224\u6240\u306eHP\u306b\u3001\u7533\u7acb\u3066\u5148\u306f\u300c\u76f8\u624b\u65b9\u306e\u3046\u3061\u4e00\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u300d\u300c\u5f53\u4e8b\u8005\u304c\u5408\u610f\u3067\u5b9a\u3081\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\uff12\u3064\u3092\u5e73\u6613\u306a\u8a00\u8449\u3067\u8868\u73fe\u3059\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u8ab0\u304b\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u3001\u307e\u305f\u306f\u76f8\u7d9a\u4eba\u540c\u58eb\u304c\u8a71\u3057\u5408\u3044\u3067\u6c7a\u5b9a\u3057\u305f\u5bb6\u5ead\u88c1\u5224\u6240\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #3e3a39;\">\u307e\u305f\u3001<u>\u9060\u9694\u5730\u306b\u4f4f\u3093\u3067\u3044\u308b\u306a\u3069\u306e\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u30ea\u30e2\u30fc\u30c8\u3067\u306e\u5bfe\u5fdc\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/u>\u3053\u306e\u3042\u305f\u308a\u306e\u5224\u65ad\u306f\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u5404\u88c1\u5224\u6240\u306b\u76f4\u63a5\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u25a0\u7ba1\u8f44\u306e\u88c1\u5224\u6240\u3092\u691c\u7d22\u3057\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\uff1a<a href=\"https:\/\/www.courts.go.jp\/saiban\/tetuzuki\/kankatu\/index.html\" target=\"_blank\" rel=\"noopener\">\u88c1\u5224\u6240\u306e\u7ba1\u8f44\u533a\u57df<\/a><\/p>\n<h2 id=\"he23uetsoxtgr3q933wmip\">5.\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7533\u7acb\u3066\u306b\u304b\u304b\u308b\u8cbb\u7528<\/h2>\n<p>\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7533\u7acb\u3066\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u4ee5\u4e0b\u306e\uff12\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba1\u4eba\u306b\u3064\u304d\u53ce\u5165\u5370\u7d191,200\u5186\u5206<\/li>\n<li>\u9023\u7d61\u7528\u306e\u90f5\u4fbf\u5207\u624b\u4ee3\uff08\u7533\u3057\u7acb\u3066\u5148\u306e\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001<a href=\"#sd7jcjfltv9g4n9m5rh80q\" target=\"_self\" rel=\"noopener\">\uff19\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u5225\u9014\u3001\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"73aclyqp22xzji0yx65c\">6.\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7533\u7acb\u3066\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p>\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7533\u7acb\u3066\u306b\u5fc5\u8981\u306a\u4e3b\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>HP\u304b\u3089\u69d8\u5f0f\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u3082\u306e\u306f\u3001\u30ea\u30f3\u30af\u3068\u8a18\u8f09\u4f8b\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306b\u8d74\u3044\u3066\u53d6\u5f97\u3059\u308b\u3082\u306e\u306f\u3001\u53d6\u5f97\u3067\u304d\u308b\u5834\u6240\u3092\u8a18\u8f09\u3057\u307e\u3057\u305f\u3002\u3054\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306b\u76f4\u7cfb\u5c0a\u5c5e\u304c\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306b\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u3068\u306a\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u306e\u3067<a href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/kazi_07_12\/index.html\" target=\"_blank\" rel=\"noopener\">\u88c1\u5224\u6240HP\u300c5.\u7533\u7acb\u3066\u306b\u5fc5\u8981\u306a\u66f8\u985e\u300d<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u66f8\u985e\u540d<\/th>\n<th>\u53d6\u5f97\u5148<\/th>\n<\/tr>\n<tr>\n<td>\u907a\u7523\u5206\u5272\u8abf\u505c\u7533\u7acb\u66f8<\/td>\n<td style=\"width: 25.5208%;\"><a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/file2\/2019_isan_mousitate_538kb.pdf\" target=\"_blank\" rel=\"noopener\">\u69d8\u5f0f<\/a>\u30fb<a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2022\/2022_isan_rei.pdf\" target=\"_blank\" rel=\"noopener\">\u8a18\u8f09\u4f8b<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u571f\u5730\u907a\u7523\u76ee\u9332<\/td>\n<td style=\"width: 25.5208%;\"><a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2022\/2022_isan_toti.pdf\" target=\"_blank\" rel=\"noopener\">\u69d8\u5f0f<\/a>\u30fb<a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2022\/2022_isan_rei.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u8a18\u8f09\u4f8b<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u5efa\u7269\u907a\u7523\u76ee\u9332<\/td>\n<td style=\"width: 25.5208%;\"><a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2022\/2022_isan_tatemono.pdf\" target=\"_blank\" rel=\"noopener\">\u69d8\u5f0f<\/a>\u30fb<a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2022\/2022_isan_rei.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u8a18\u8f09\u4f8b<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u30fb\u682a\u5f0f\u7b49\u907a\u7523\u76ee\u9332<\/td>\n<td style=\"width: 25.5208%;\"><a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2022\/2022_isan_sonota.pdf\" target=\"_blank\" rel=\"noopener\">\u69d8\u5f0f<\/a>\u30fb<a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2022\/2022_isan_rei.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u8a18\u8f09\u4f8b<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u5f53\u4e8b\u8005\u76ee\u9332<\/td>\n<td style=\"width: 25.5208%;\"><a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/file2\/2019_isan_toujisya_691kb.pdf\">\u69d8\u5f0f<\/a>\u30fb<a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2022\/2022_isan_rei.pdf#page=2\">\u8a18\u8f09\u4f8b<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u88ab\u76f8\u7d9a\u4eba\u306e\u51fa\u751f\u6642\u304b\u3089\u6b7b\u4ea1\u6642\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6238\u7c4d\uff08\u9664\u7c4d\u30fb\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<\/td>\n<td style=\"width: 25.5208%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<\/td>\n<td style=\"width: 25.5208%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u4f4f\u6c11\u7968\u307e\u305f\u306f\u6238\u7c4d\u9644\u7968<\/td>\n<td style=\"width: 25.5208%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td>\u907a\u7523\u306b\u95a2\u3059\u308b\u8a3c\u660e\u66f8<br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u3000\u30fb\u4e0d\u52d5\u7523\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u8a3c\u660e\u66f8<\/span><br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u3000\u30fb\u9810\u8caf\u91d1\u901a\u5e33\u306e\u5199\u3057\u53c8\u306f\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/span><br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u3000\u30fb\u6709\u4fa1\u8a3c\u5238\u5199\u3057\u3000\u306a\u3069<\/span><\/td>\n<td style=\"width: 25.5208%;\">\u6cd5\u52d9\u5c40\u30fb\u91d1\u878d\u6a5f\u95a2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"6270iuhlf08b9dm9elu05f\">7.\u907a\u7523\u5206\u5272\u8abf\u505c\u306b\u304b\u304b\u308b\u671f\u9593\u3068\u56de\u6570<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u306b\u304b\u304b\u308b\u671f\u9593\u306f\u7d041-2\u5e74\u3067\u3059\u3002<\/span><\/strong><br \/>\n<strong><span style=\"color: #e25041;\">\u307e\u305f\u3001\u8a71\u3057\u5408\u3044\u306f\uff11\u30f6\u6708\u304b\u3089\uff11\u30f6\u6708\u534a\u306e\u9593\u9694\u3092\u8a2d\u3051\u3066\u3001\u5e73\u5747\u3067\uff17\u56de\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u8abf\u505c\u304c\u306f\u3058\u307e\u3063\u3066\u304b\u3089\u7d42\u308f\u308b\u307e\u3067\u306f\u3001\u7d041-2\u5e74\u3068\u3044\u3046\u9577\u3044\u671f\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u4ee4\u548c\uff16\u5e74\u5ea6\u306e\u53f8\u6cd5\u7d71\u8a08\u306b\u3088\u308b\u3068\u3001\u7d0455\uff05\u306e\u907a\u7523\u5206\u5272\u8abf\u505c\u304c\u30016\u30f6\u6708\u4ee5\u4e0a\u304b\u30892\u5e74\u4ee5\u5185\u306b\u7d42\u308f\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.courts.go.jp\/app\/sihotokei_jp\/list?filter%5Btype%5D=1&amp;filter%5ByYear%5D=2024&amp;filter%5ByCategory%5D=3&amp;filter%5BmYear%5D=2024&amp;filter%5BmMonth%5D=0&amp;filter%5BmCategory%5D=3\">\u4ee4\u548c\uff16\u5e74\u3000\u53f8\u6cd5\u7d71\u8a08\u5e74\u5831\uff08\u5bb6\u4e8b\u7de8\uff09<\/a>\u7b2c45\u8868 \u907a\u7523\u5206\u5272\u4e8b\u4ef6\u6570\u2015\u7d42\u5c40\u533a\u5206\u5225\u5be9\u7406\u671f\u9593\u53ca\u3073\u5b9f\u65bd\u671f\u65e5\u56de\u6570\u5225\u2015\u5168\u5bb6\u5ead\u88c1\u5224\u6240<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/wb1zw18uh3-1714614496.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"ius36udavjof4ba6pm9yhg\">8.\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u6d41\u308c<\/h2>\n<p>\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u6d41\u308c\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n\u907a\u7523\u5206\u5272\u8abf\u505c\u306f\u3001\u4ee5\u4e0b\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u9032\u3093\u3067\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/tz2afisgl4-1714623296.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"5nzwjk2soc2myq10psbgti\">8-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001<a href=\"#73aclyqp22xzji0yx65c\" target=\"_self\" rel=\"noopener\">\uff16\u7ae0\u300c\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7533\u7acb\u3066\u306b\u5fc5\u8981\u306a\u66f8\u985e\u300d<\/a>\u3092\u53c2\u8003\u306b\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"lig9gjiohlq7dopevxelkm\">8-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b<\/h3>\n<p>\u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7533\u7acb\u3066\u5148\u306e\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u3001<a href=\"#iu8qgruevogenv4fi4gt6p\" target=\"_self\" rel=\"noopener\">\uff14\u7ae0<\/a>\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u300c\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u8ab0\u304b\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u300d\u307e\u305f\u306f\u300c\u76f8\u7d9a\u4eba\u540c\u58eb\u304c\u8a71\u3057\u5408\u3044\u3067\u6c7a\u5b9a\u3057\u305f\u5bb6\u5ead\u88c1\u5224\u6240\u300d\u3067\u3059\u3002<\/p>\n<h3 id=\"733h07lgq95u4toa4gkr9\">8-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u5bb6\u5ead\u88c1\u5224\u6240\u304b\u3089\u8abf\u505c\u671f\u65e5\u901a\u77e5\u66f8\u304c\u90f5\u9001\u3055\u308c\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7533\u7acb\u3066\u306e\u7d042\u9031\u9593\u5f8c\u306b\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304b\u3089\u8abf\u505c\u671f\u65e5\u901a\u77e5\u66f8\u304c\u90f5\u9001\u3055\u308c\u3066\u304d\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u3053\u306e\u8abf\u505c\u671f\u65e5\u901a\u77e5\u66f8\u306b\u3001\u521d\u56de\u306e\u8abf\u505c\u671f\u65e5\uff08\u8a71\u3057\u5408\u3044\u306e\u65e5\uff09\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><u>\u306a\u304a\u3001\u8abf\u505c\u306f\u88c1\u5224\u6240\u306e\u958b\u5e81\u65e5\u3067\u3042\u308b\u300c\u6708\u66dc\u65e5\u304b\u3089\u91d1\u66dc\u65e5\uff08\u795d\u65e5\u30fb\u5e74\u672b\u5e74\u59cb\u3092\u9664\u304f\uff09\u306e\u5348\u524d10\u6642\u304b\u3089\u5348\u5f8c5\u6642\u300d\u306e\u9593\u306b\u884c\u308f\u308c\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u76f8\u624b\u65b9\u3068\u306a\u308b\u76f8\u7d9a\u4eba\u306f\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u88c1\u5224\u6240\u304b\u3089\u7b54\u5f01\u66f8\u3084\u9032\u884c\u306b\u95a2\u3059\u308b\u7167\u4f1a\u56de\u7b54\u66f8\u306a\u3069\u306e\u6e96\u5099\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"jskt79engjl7xvthz9bv\">8-4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u8abf\u505c\u671f\u65e5\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u8d74\u304f<\/h3>\n<p>\u8abf\u505c\u671f\u65e5\u306b\u306a\u3063\u305f\u3089\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u8d74\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u8abf\u505c\u671f\u65e5\u306e\u8a73\u3057\u3044\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4 id=\"zcb3ldkn9rpk0j8jwuy6ds\">\u2460\u5f85\u5408\u5ba4\u3067\u5f85\u6a5f<\/h4>\n<p>\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7740\u3044\u305f\u3089\u3001\u8abf\u505c\u671f\u65e5\u901a\u77e5\u5c4a\u306b\u8a18\u8f09\u3055\u308c\u305f\u5f85\u5408\u5ba4\u3067\u5f85\u6a5f\u3057\u307e\u3059\u3002<br \/>\n\u5f85\u5408\u5ba4\u306f\u7533\u7acb\u4eba\u3068\u76f8\u624b\u65b9\u3068\u5225\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u907a\u7523\u5206\u5272\u306b\u3064\u3044\u3066\u4e89\u3063\u3066\u3044\u308b\u4eba\u3068\u5f85\u5408\u5ba4\u3067\u9854\u3092\u5408\u308f\u305b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 id=\"53zce7ui5a5lkc0fg3ods\">\u2461\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u624b\u7d9a\u304d\u3068\u5185\u5bb9\u306e\u8aac\u660e\u3092\u53d7\u3051\u308b<\/h4>\n<p>\u521d\u56de\u306e\u8abf\u505c\u671f\u65e5\u3067\u306f\u8abf\u505c\u306b\u5165\u308b\u524d\u306b\u3001\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u624b\u7d9a\u304d\u3068\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u5f53\u4e8b\u8005\u5168\u54e1\u3067\u8aac\u660e\u3092\u53d7\u3051\u307e\u3059\u3002\u3053\u306e\u5834\u3067\u306f<span style=\"font-size: 16px; color: 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\/>\n\u81ea\u5206\u306e\u756a\u304c\u6765\u305f\u3089\u5f85\u5408\u5ba4\u3078\u62c5\u5f53\u306e\u8abf\u505c\u59d4\u54e1\u304c\u547c\u3073\u306b\u6765\u308b\u306e\u3067\u3001\u8abf\u505c\u54e1\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u3001\u5f85\u5408\u5ba4\u304b\u3089\u8abf\u505c\u5ba4\u3078\u79fb\u52d5\u3057\u307e\u3059\u3002\u8abf\u505c\u59d4\u54e1\u304c\u5f53\u4e8b\u8005\u304b\u3089\u500b\u5225\u306b\u610f\u898b\u3084\u4e3b\u5f35\u3092\u805e\u304d\u306a\u304c\u3089\u3001\u8ad6\u70b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8abf\u505c\u306f\u8abf\u505c\u59d4\u54e1\uff12\u540d\uff08\u57fa\u672c\u7684\u306b\u7537\u5973\uff11\u4eba\u305a\u3064\uff09\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3001\u8abf\u505c\u5ba4\u3068\u3044\u3046\u5c0f\u90e8\u5c4b\u3067\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/span><br \/>\n\uff08\u88c1\u5224\u5b98\u304c\u8abf\u505c\u671f\u65e5\u306b\u59ff\u3092\u898b\u305b\u308b\u3053\u3068\u306f\u3042\u307e\u308a\u3042\u308a\u307e\u305b\u3093\u3002\uff09<\/p>\n<h4 id=\"8mc4ilfp419aldeuckp9n9\">\u2463\u8abf\u505c\u59d4\u54e1\u306830\u5206\u7a0b\u5ea6\u8a71\u3092\u3059\u308b<\/h4>\n<p>\u8abf\u505c\u5ba4\u306b\u5165\u5ba4\u3059\u308b\u3068\u3001\u672c\u4eba\u78ba\u8a8d\u3092\u3057\u305f\u5f8c\u306b\u8abf\u505c\u54e1\u3068\u8a71\u3092\u3057\u307e\u3059\u3002<br \/>\n\u4e8b\u524d\u306b\u63d0\u51fa\u3057\u305f\u4e8b\u60c5\u8aac\u660e\u66f8\u3084\u7b54\u5f01\u66f8\u306b\u57fa\u3065\u3044\u3066\u8cea\u554f\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a71\u3057\u5408\u3044\u306f\u3001\u7533\u7acb\u4eba\u3068\u76f8\u624b\u5074\u305d\u308c\u305e\u308c\uff12\u56de\u7a0b\u5ea6\u884c\u3044\u307e\u3059\u3002<br \/>\n\u8abf\u505c\u59d4\u54e1\u3092\u4ecb\u3057\u3066\u3084\u308a\u3068\u308a\u3092\u3059\u308b\u306e\u3067\u3001\u7533\u7acb\u4eba\u3068\u76f8\u624b\u65b9\u304c\u540c\u5e2d\u3059\u308b\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 id=\"zkzid281c6839c6n5fle42\">\u2464\u8abf\u505c\u59d4\u54e1\u304b\u3089\u7dcf\u62ec\u3092\u53d7\u3051\u308b<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7533\u7acb\u4eba\u3068\u76f8\u624b\u5074\u305d\u308c\u305e\u308c\uff12\u56de\u7a0b\u5ea6\u306e\u805e\u304d\u53d6\u308a\u3092\u884c\u3046\u3068\u6642\u9593\u3068\u306a\u308a\u3001\u305d\u306e\u65e5\u306e\u8abf\u505c\u306f\u7d42\u4e86\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u6700\u5f8c\u306b\u8abf\u505c\u59d4\u54e1\u304c\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u7dcf\u62ec\u3057\u3066\u8a71\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4eca\u56de\u3001\u5408\u610f\u3067\u304d\u305f\u5185\u5bb9<\/li>\n<li>\u6b21\u56de\u3078\u6301\u3061\u8d8a\u3057\u305f\u8ab2\u984c<\/li>\n<li>\u6b21\u56de\u306e\u8abf\u505c\u671f\u65e5<\/li>\n<li>\u6b21\u56de\u306e\u8abf\u505c\u671f\u65e5\u307e\u3067\u306b\u5404\u3005\u304c\u6e96\u5099\u3059\u3079\u304d\u3053\u3068<\/li>\n<\/ul>\n<h3 id=\"3pzvgcol6pamhwx6touj4\">8-5.\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\uff17\u56de\u307b\u3069\u8abf\u505c\u671f\u65e5\u3092\u7e70\u308a\u8fd4\u3059<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\uff14\u3067\u89e3\u8aac\u3057\u305f\u8abf\u505c\u671f\u65e5\u3092\uff17\u56de\u307b\u3069\u7e70\u308a\u8fd4\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u8abf\u505c\u671f\u65e5\u306f1\u30f6\u6708\u304b\u30891\u30f6\u6708\u534a\u306e\u9593\u9694\u3092\u7d4c\u3066\u884c\u308f\u308c\u307e\u3059\u306e\u3067\u3001\u907a\u7523\u5206\u5272\u8abf\u505c\u304c\u7d42\u308f\u308b\u307e\u3067\u7d041-2\u5e74\u306e\u671f\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<h3 id=\"06d07a1q0jajrhratwm7d1q\">8-6.\u3010\u30b9\u30c6\u30c3\u30d7\uff16\u3011\u5408\u610f\u306b\u81f3\u3063\u305f\u5834\u5408\u306f\u3001\u8abf\u505c\u8a3c\u66f8\u304c\u4f5c\u6210\u3055\u308c\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7d50\u679c\u3001\u5408\u610f\u306b\u81f3\u3063\u305f\u5834\u5408\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u8abf\u505c\u8a3c\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u8abf\u505c\u8a3c\u66f8\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u540c\u3058\u52b9\u529b\u3092\u6301\u3061\u307e\u3059<\/u>\u306e\u3067\u3001\u3053\u306e\u8abf\u505c\u8a3c\u66f8\u3092\u3082\u3063\u3066\u3001\u9810\u8caf\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u3084\u76f8\u7d9a\u767b\u8a18\u306a\u3069\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"l6fpxvurwbi9b7rza07wp\">8-7.\u3010\u30b9\u30c6\u30c3\u30d7\uff16\u3011\u5408\u610f\u306b\u81f3\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u5be9\u5224\u306b\u79fb\u884c\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u3067\u8a71\u3057\u5408\u3044\u304c\u307e\u3068\u307e\u3089\u305a\u5408\u610f\u306b\u81f3\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u5be9\u5224\u306b\u79fb\u884c\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3053\u306e\u907a\u7523\u5206\u5272\u8abf\u505c\u304c\u4e0d\u6210\u7acb\u306b\u306a\u308a\u3001\u907a\u7523\u5206\u5272\u5be9\u5224\u3078\u79fb\u884c\u3059\u308b\u3053\u3068\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u8abf\u505c\u59d4\u54e1\u3067\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u5be9\u5224\u3067\u306f\u3001\u88c1\u5224\u5b98\u304c\u5f53\u4e8b\u8005\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u66f8\u985e\u3084\u8a3c\u62e0\u306b\u57fa\u3065\u3044\u3066\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u3092\u5224\u65ad\u3057\u3001\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"saaffpz4ni9x6elto5vb8\">9.\u907a\u7523\u5206\u5272\u8abf\u505c\u306f\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u306f\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u305b\u305a\u306b\u81ea\u5206\u3067\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<u>\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u306a\u3044\u3068\u3042\u306a\u305f\u304c\u4e0d\u5229\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001\u5b9f\u969b\u306b\u4ee4\u548c6\u5e74\u5ea6\u306e\u88c1\u5224\u6240\u7d71\u8a08\u306b\u3088\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u7d04\uff18\u5272\u306f\u5f01\u8b77\u58eb\u304c\u95a2\u4e0e<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.courts.go.jp\/app\/sihotokei_jp\/list?filter%5Btype%5D=1&amp;filter%5ByYear%5D=2024&amp;filter%5ByCategory%5D=3&amp;filter%5BmYear%5D=2024&amp;filter%5BmMonth%5D=0&amp;filter%5BmCategory%5D=3\"><span>\u4ee4\u548c\uff16\u5e74\u3000\u53f8\u6cd5\u7d71\u8a08\u5e74\u5831\uff08\u5bb6\u4e8b\u7de8\uff09<\/span><\/a>\u7b2c47\u8868 \u907a\u7523\u5206\u5272\u4e8b\u4ef6\u6570\u2015\u7d42\u5c40\u533a\u5206\u5225\u4ee3\u7406\u4eba\u5f01\u8b77\u58eb\u306e\u95a2\u4e0e\u306e\u6709\u7121\u5225\u2015\u5168\u5bb6\u5ead\u88c1\u5224\u6240<\/p>\n<h3 id=\"79ot4r7sz44x9houjlck9b\">9-1.\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u7406\u7531<\/h3>\n<p>\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3059\u308b\u7406\u7531\u306f\u4ee5\u4e0b\u306e\uff13\u70b9\u3067\u3059\u3002<\/p>\n<h4 id=\"rdqm27maa5355bw46gx6l\"><strong>\u3010\u7406\u7531\uff11\u3011\u4ee3\u7406\u4eba\u3068\u3057\u3066\u8abf\u505c\u306b\u51fa\u5e2d\u3057\u3066\u3082\u3089\u3048\u308b<\/strong><\/h4>\n<p>\u4ee3\u7406\u4eba\u3068\u3057\u3066\u4e00\u7dd2\u306b\u8abf\u505c\u306b\u51fa\u5e2d\u3057\u3001\u672c\u4eba\u306b\u4ee3\u308f\u3063\u3066\u51b7\u9759\u306b\u767a\u8a00\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4e07\u304c\u4e00\u3001\u672c\u4eba\u304c\u6b20\u5e2d\u3057\u3066\u3082\u8abf\u505c\u3092\u958b\u50ac\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 id=\"fnk5puvz44naldd9nbmjh\"><strong>\u3010\u7406\u7531\uff12\u3011\u6cd5\u7684\u306a\u89b3\u70b9\u304b\u3089\u7684\u78ba\u306a\u4e3b\u5f35\u3092\u3057\u3066\u304f\u308c\u308b<\/strong><\/h4>\n<p>\u6b63\u3057\u3044\u6839\u62e0\u3092\u3082\u3063\u3066\u4e3b\u5f35\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3001\u76f8\u624b\u65b9\u304c\u7d0d\u5f97\u3057\u3066\u304f\u308c\u305f\u308a\u3001\u8abf\u505c\u59d4\u54e1\u304b\u3089\u306e\u7406\u89e3\u3092\u5f97\u3089\u308c\u305f\u308a\u3057\u3066\u3001\u7d0d\u5f97\u306e\u3044\u304f\u5f62\u3067\u306e\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 id=\"dkabh4fzm3yvmu1lslrx\"><strong>\u3010\u7406\u7531\uff13\u3011\u7533\u7acb\u3066\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3057\u3082\u3089\u3048\u308b<\/strong><\/h4>\n<p>\u7533\u7acb\u3066\u306b\u5fc5\u8981\u306a\u591a\u304f\u306e\u66f8\u985e\u306e\u53ce\u96c6\u30fb\u4f5c\u6210\u3092\u884c\u3063\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u624b\u7d9a\u304d\u306b\u304b\u304b\u308b\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"sd7jcjfltv9g4n9m5rh80q\">9-2.\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528<\/h3>\n<p class=\"\">\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528\u306f\u3001\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\n\u7d4c\u6e08\u7684\u5229\u76ca\u3068\u306f\u3001\u5f01\u8b77\u58eb\u304c\u4f9d\u983c\u8005\u306e\u305f\u3081\u306b\u6d3b\u52d5\u3057\u305f\u7d50\u679c\u3068\u3057\u3066\u5f97\u3089\u308c\u305f\u91d1\u92ad\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u3001\u304a\u304a\u307e\u304b\u306a\u8cbb\u7528\u306e\u5185\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td>\u76f8\u8ac7\u6599\uff08\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u6642\u306b\u304b\u304b\u308b\u8cbb\u7528\uff09<\/td>\n<td style=\"width: 55.026%;\">30\u52065,500\u5186\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u7740\u624b\u91d1\uff08\u696d\u52d9\u306b\u7740\u624b\u3059\u308b\u3068\u304d\u306b\u652f\u6255\u3046\u8cbb\u7528\uff09<\/td>\n<td style=\"width: 55.026%;\">20-60\u4e07\u5186\u7a0b\u5ea6<br \/>\n\uff08\u8a34\u8a1f\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u4fa1\u683c\u304c\u6c7a\u307e\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5831\u916c\u91d1\uff08\u5f01\u8b77\u58eb\u306b\u652f\u6255\u3046\u6210\u529f\u5831\u916c\uff09<\/td>\n<td style=\"width: 55.026%;\">\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u5909\u52d5<br \/>\n\u30fb300\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a16\uff05<br \/>\n\u30fb300\u4e07\u5186\u8d85\u30483,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a10\uff05\uff0b18\u4e07\u5186<br \/>\n\u30fb3,000\u4e07\u5186\u8d85\u30483\u5104\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a6\uff05\uff0b138\u4e07\u5186<br \/>\n\u30fb3\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a4\uff05\uff0b738\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u65e5\u5f53\uff08\u5f01\u8b77\u58eb\u304c\u9060\u65b9\u306b\u8d74\u304f\u6642\u306e\u51fa\u5f35\u8cbb\uff09<\/td>\n<td style=\"width: 55.026%;\">1\u65e550,000\u5186\u7a0b\u5ea6<br \/>\n\uff08\u51fa\u5f35\u304c\u306a\u3051\u308c\u3070\u652f\u6255\u3044\u306a\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5b9f\u8cbb\uff08\u8af8\u8cbb\u7528\uff09<\/td>\n<td style=\"width: 55.026%;\">1-5\u4e07\u5186\u7a0b\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 class=\"\" id=\"qb8n8h7u1yjklaoekfck\">\u3010\u4f8b\u3011\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528<\/h4>\n<p>\u3042\u304f\u307e\u3067\u3082\u4e00\u4f8b\u3067\u3059\u304c\u3001\u7d4c\u6e08\u7684\u5229\u76ca\u304c1,000\u4e07\u5186\u3060\u3063\u305fA\u3055\u3093\u306e<u>\u5f01\u8b77\u58eb\u5831\u916c\u306f\u7d04163\u4e07\u5186<\/u>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 44.6615%;\">\u76f8\u8ac7\u6599<\/th>\n<td style=\"width: 55.2083%;\">22,000\u5186\uff082\u6642\u9593\u76f8\u8ac7\u3057\u305f\u3068\u4eee\u5b9a\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 44.6615%;\">\u7740\u624b\u91d1<\/th>\n<td style=\"width: 55.2083%;\">40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 44.6615%;\">\u5831\u916c\u91d1<\/th>\n<td style=\"width: 55.2083%;\">118\u4e07\u5186\uff081,000\u4e07\u5186\u00d710\uff05\uff0b18\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 44.6615%;\">\u65e5\u5f53<\/th>\n<td style=\"width: 55.2083%;\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 44.6615%;\">\u5b9f\u8cbb\uff08\u8af8\u8cbb\u7528\uff09<\/th>\n<td style=\"width: 55.2083%;\">3\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"m6d9hsj9evnckcabyoesja\">10.\u907a\u7523\u5206\u5272\u8abf\u505c\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u907a\u7523\u5206\u5272\u8abf\u505c\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"r6e8r41cfomslsqx0u5y\">Q.\u8abf\u505c\u671f\u65e5\u306b\u6b20\u5e2d\u3059\u308b\u3068\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong><span style=\"color: #e25041;\">A.\u8abf\u505c\u671f\u65e5\u81ea\u4f53\u306f\u4e88\u5b9a\u901a\u308a\u958b\u50ac\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u8abf\u505c\u671f\u65e5\u3067\u306f\u51fa\u5e2d\u3057\u305f\u7247\u65b9\u306e\u307f\u304b\u3089\u610f\u898b\u3092\u805e\u304f\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u6b20\u5e2d\u3059\u308b\u3068\u4e0d\u5229\u306b\u306a\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u671f\u65e5\u306b\u306f\u3001\u6975\u529b\u51fa\u5e2d\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"hgoosj0qm1izcxsbi2jkf\">Q.\u907a\u7523\u5206\u5272\u8abf\u505c\u306e\u6700\u4e2d\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u3001\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u306e\u304b<\/h3>\n<p><strong><span style=\"color: #e25041;\"><strong><span style=\"color: #e25041;\">A.<\/span><\/strong>\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><br \/>\n\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u304b\u3089\u3068\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u907f\u3051\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5206\u5272\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u8ca1\u7523\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3057\u305f\u91d1\u984d\u3092\u3082\u3063\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u907a\u7523\u5206\u5272\u8abf\u505c\u304c\u7d42\u308f\u308a\u3001\u5168\u8ca1\u7523\u306e\u907a\u7523\u5206\u5272\u65b9\u6cd5\u304c\u6c7a\u5b9a\u3057\u305f\u969b\u306b\u3001\u66f4\u751f\u306e\u8acb\u6c42\u307e\u305f\u306f\u4fee\u6b63\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/osamesugi-zeikin\/\" target=\"_blank\" rel=\"noopener\">\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306f\u623b\u3063\u3066\u304f\u308b\uff1f\uff5e\u66f4\u6b63\u306e\u8acb\u6c42\uff5e<\/a><\/p>\n<h2 id=\"wxynu9ol96i3woqushtyfz\">11.\u3055\u3044\u3054\u306b<\/h2>\n<p>\u306f\u3058\u3081\u3066\u907a\u7523\u5206\u5272\u8abf\u505c\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9\u3067\u3082\uff11\u56de\u8aad\u3081\u3070\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u306a\u308b\u3079\u304f\u5e73\u6613\u306a\u8a00\u8449\u3067\u907a\u7523\u5206\u5272\u8abf\u505c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<br 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