{"id":3943,"date":"2024-07-25T21:00:00","date_gmt":"2024-07-25T12:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=3943"},"modified":"2025-07-17T10:07:19","modified_gmt":"2025-07-17T01:07:19","slug":"inheritance-remaining-portion","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion","title":{"rendered":"\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206"},"content":{"rendered":"<p><u>\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304c\u3001\u907a\u7559\u5206\u3068\u306f\u6b63\u78ba\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3060\u308d\u3046\u304b\uff1f<\/u><\/p>\n<p>\u307f\u306a\u3055\u3093\u306f\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u907a\u7559\u5206\u3068\u3044\u3046\u8a00\u8449\u306f\u76f8\u7d9a\u306b\u3064\u3044\u3066\u691c\u7d22\u3059\u308b\u3068\u3088\u304f\u51fa\u3066\u304f\u308b\u8a00\u8449\u306a\u306e\u3067\u3001\u4f55\u3068\u306a\u304f\u610f\u5473\u3092\u3054\u5b58\u3058\u306e\u65b9\u3082\u591a\u3044\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<br 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id=\"df4q6rpksilstyuvj1trnr\">1-1.\u907a\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u306e\u751f\u6d3b\u3092\u4fdd\u969c\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7559\u5206\u306f\u3001\u907a\u3055\u308c\u305f\u76f8\u7d9a\u4eba\u306e\u751f\u6d3b\u3092\u4fdd\u969c\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059<\/span><\/strong>\u3002<\/p>\n<p><u>\u907a\u7523\u76f8\u7d9a\u3067\u306f\u3001\u300c\u6cd5\u5b9a\u76f8\u7d9a\u3088\u308a\u3082\u907a\u8a00\u306b\u3088\u308b\u76f8\u7d9a\u304c\u512a\u5148\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u5927\u539f\u5247\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/8c6vb623iai-1724739473.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"uavr0z4rdvcqm10phegkya\">1-2.\u907a\u7559\u5206\u306f\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3068\u3082\u3089\u3048\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7559\u5206\u306f\u3001\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u3067\u521d\u3081\u3066\u3082\u3089\u3048\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u9006\u306e\u8a00\u3044\u65b9\u3092\u3059\u308c\u3070\u3001<u>\u305f\u3068\u3048\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u8acb\u6c42\u3092\u3057\u306a\u3051\u308c\u3070\u907a\u7559\u5206\u3092\u3082\u3089\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001<span 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/ej40wuoe3wb-1715820307.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"w04k04vfp1sn47j9cu2wr\">\u203b\u907a\u7559\u5206\u3092\u8acb\u6c42\u3067\u304d\u308b\u671f\u9650\u306f\u300c\u76f8\u7d9a\u958b\u59cb\u3068\u907a\u7559\u5206\u4fb5\u5bb3\u306e\u4e8b\u5b9f\u300d\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185<\/h4>\n<p><strong><span style=\"color: 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id=\"y5bhgzscstlondv40a6g9n\">2.\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u300c\u4e00\u5b9a\u306e\u76f8\u7d9a\u4eba\u300d<\/h2>\n<p>\u907a\u7559\u5206\u3092\u8acb\u6c42\u3067\u304d\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u4e00\u5b9a\u306e\u76f8\u7d9a\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u914d\u5076\u8005<\/li>\n<li>\u5b50\u4f9b\u30fb\u5b6b\u306a\u3069\u306e\u76f4\u7cfb\u5351\u5c5e<\/li>\n<li>\u89aa\u30fb\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e<\/li>\n<li><strong>\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u3001\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><strong><span style=\"color: #e25041;\">\u5144\u5f1f\u59c9\u59b9\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u3082\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u7525\u59ea\u3082\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/strong>\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u95a2\u4fc2\u304c\u8584\u3044\u305f\u3081\u3001\u907a\u7559\u5206\u3092\u3082\u3089\u3046\u5fc5\u8981\u6027\u3082\u8584\u3044\u3068\u8003\u3048\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u3001\u76f8\u7d9a\u5ec3\u9664\u3055\u308c\u305f\u4eba\u3001\u76f8\u7d9a\u6b20\u683c\u8005\u3082\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/07\/eomz8r7y6mn-1715824780.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span>\u306a\u304a\u3001\u4e0a\u56f3\u3067\u300c\u907a\u7559\u5206\u3042\u308a\u300d\u3068\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u305d\u3082\u305d\u3082\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5834\u5408\u306f\u907a\u7559\u5206\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u306e\u4eba\u304c\u76f8\u7d9a\u4eba\u3060\u3063\u305f\u5834\u5408\u306b\u907a\u7559\u5206\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3001\u3068\u3044\u3046\u56f3\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <\/span><\/p>\n<h2 id=\"x514fh6fkecrxdwuo7hw\">3.\u907a\u7559\u5206\u304c\u4fb5\u5bb3\u3055\u308c\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/h2>\n<p>\u907a\u7559\u5206\u304c\u4fb5\u5bb3\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306e\u307b\u3068\u3093\u3069\u306f\u3001<strong><span style=\"color: #e25041;\">\u4e0d\u516c\u5e73\u306a\u907a\u8a00\u66f8\u304c\u907a\u3055\u308c\u3066\u3044\u305f\u5834\u5408<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u3084\u9577\u7537\u4ee5\u5916\u306b\u3082\u5b50\u4f9b\u304c\u3044\u308b\u306e\u306b\u3082\u95a2\u308f\u3089\u305a\u300c\u9577\u7537\u306b\u5168\u8ca1\u7523\u3092\u907a\u3059\u300d\u3068\u3044\u3046\u907a\u8a00\u304c\u51fa\u3066\u304d\u305f\u5834\u5408\u3084\u3001\u914d\u5076\u8005\u3084\u5b50\u4f9b\u304c\u3044\u308b\u306e\u306b\u3082\u95a2\u308f\u3089\u305a\u300c\u611b\u4eba\u306b\u5168\u8ca1\u7523\u3092\u907a\u8d08\u3059\u308b\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u304c\u3001\u4e0d\u516c\u5e73\u306a\u907a\u8a00\u66f8\u306e\u4ee3\u8868\u7684\u306a\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0d\u516c\u5e73\u306a\u907a\u8a00\u66f8\u304c\u907a\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u4ee5\u5916\u306b\u3082\u3001<span style=\"font-size: 16px; color: #333333;\"><u>\u7279\u5b9a\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306e\u307f\u591a\u984d\u306e\u6b7b\u56e0\u8d08\u4e0e\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408<\/u>\u3001<span style=\"font-size: 16px; color: #333333;\"><u>\u7279\u5b9a\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306e\u307f\u591a\u984d\u306e<span>\u4e00\u5b9a\u306e<\/span>\u751f\u524d\u8d08\u4e0e\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408<\/u>\u306a\u3069\u306f\u3001\u7d50\u679c<\/span><\/span>\u3068\u3057\u3066\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/11\/t49tolyf0vp-1732766210.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"eti37d23mynejuwcp08ys\">4.\u907a\u7559\u5206\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\uff13\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u907a\u7559\u5206\u3092\u3044\u304f\u3089\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u30b9\u30c6\u30c3\u30d7\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff11<\/th>\n<td style=\"width: 73.5677%;\">\u907a\u7559\u5206\u306e\u57fa\u790e\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff12<\/th>\n<td style=\"width: 73.5677%;\">\u907a\u7559\u5206\u306e\u5272\u5408\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff13<\/th>\n<td style=\"width: 73.5677%;\">\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u00d7\u907a\u7559\u5206\u306e\u5272\u5408\u300d\u3092\u8a08\u7b97\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"bwqr879f30kftiz723x7sv\">4-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u907a\u7559\u5206\u306e\u57fa\u790e\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u307e\u305a\u3001\u907a\u7559\u5206\u306e\u57fa\u790e\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><u>\u907a\u8d08\u306a\u3069\u3067\u5b9f\u969b\u306b\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306b\u6b7b\u4ea1\u524d\uff11\u5e74\u4ee5\u5185\u306e\u751f\u524d\u8d08\u4e0e\u3084\u3001\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u7279\u5225\u53d7\u76ca\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u304b\u3089\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u501f\u91d1<span>\u306a\u3069\u306e\u50b5\u52d9<\/span>\u3092\u5f15\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"p82ggtz2jvfwar096luve\">4-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u907a\u7559\u5206\u306e\u5272\u5408\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u907a\u7559\u5206\u5272\u5408\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u5404\u76f8\u7d9a\u4eba\u304c\u3082\u3089\u3048\u308b\u907a\u7559\u5206\u306e\u5272\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/span><\/strong>\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u8868\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u8868\u306e\u5272\u5408\u306f\u3001\u907a\u7559\u5206\u306e\u5408\u8a08\u3067\u3042\u308b\u7dcf\u4f53\u7684\u907a\u7559\u5206\u3068\u3001\u5404\u76f8\u7d9a\u4eba\u3054\u3068\u306e\u500b\u5225\u7684\u907a\u7559\u5206\u3092\u8003\u616e\u3057\u305f\u3042\u3068\u306e\u5272\u5408\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001<u>\u8a72\u5f53\u8005\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001\u4eba\u6570\u3067\u7b49\u5206\u3057\u307e\u3059\u3002<\/u>\u4f8b\u3048\u3070\u3001\u8868\u306e3\u3064\u3081\u306e\u914d\u5076\u8005\u3068\u7236\u6bcd\u304c\u76f8\u7d9a\u4eba\u3060\u3063\u305f\u5834\u5408\u3001\u7236\u6bcd\u304c\u4e21\u65b9\u3068\u3082\u5b58\u547d\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u8a72\u5f53\u8005\u304c2\u4eba\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u72361\/6\uff08\u8868\u306e\u5272\u5408\uff09\u00d71\/2\uff1d1\/12\u3001\u6bcd1\/6\uff08\u8868\u306e\u5272\u5408\uff09\u00d71\/2\uff1d1\/12\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 id=\"84u2xl4051do86nzh8hovj\">\u25a0\u76f8\u7d9a\u4eba\u306b\u300c\u914d\u5076\u8005\u304c\u3044\u308b\u300d\u5834\u5408<\/h4>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b<\/th>\n<th>\u76f8\u7d9a\u4eba<\/th>\n<th>\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 34.6354%; background-color: #efefef;\">\u914d\u5076\u8005\u306e\u307f<\/td>\n<td style=\"width: 31.1117%;\">\u914d\u5076\u8005<\/td>\n<td style=\"width: 34.1227%;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 34.6354%; background-color: #efefef;\">\u914d\u5076\u8005\u3068\u5b50\u4f9b<\/td>\n<td style=\"width: 31.1117%;\">\u914d\u5076\u8005<\/td>\n<td style=\"width: 34.1227%;\">1\/4<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.1117%;\">\u5b50\u4f9b<\/td>\n<td style=\"width: 34.1227%;\">1\/4<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 34.6354%; background-color: #efefef;\">\u914d\u5076\u8005\u3068\u7236\u6bcd<\/td>\n<td style=\"width: 31.1117%;\">\u914d\u5076\u8005<\/td>\n<td style=\"width: 34.1227%;\">1\/3<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.1117%;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09<\/td>\n<td style=\"width: 34.1227%;\">1\/6<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 34.6354%; background-color: #efefef;\">\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"width: 31.1117%;\">\u914d\u5076\u8005<\/td>\n<td style=\"width: 34.1227%;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.1117%;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"width: 34.1227%;\">\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"50p7vl2s5xy2scgsu59itk\">\u25a0\u76f8\u7d9a\u4eba\u306b\u300c\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u300d\u5834\u5408<\/h4>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b<\/th>\n<th>\u76f8\u7d9a\u4eba<\/th>\n<th>\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u5b50\u4f9b\u306e\u307f<\/td>\n<td style=\"width: 32.3275%;\">\u5b50\u4f9b<\/td>\n<td style=\"width: 33.0371%;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09\u306e\u307f<\/td>\n<td style=\"width: 32.3275%;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09<\/td>\n<td style=\"width: 33.0371%;\">1\/3<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u5144\u5f1f\u59c9\u59b9\u306e\u307f<\/td>\n<td style=\"width: 32.3275%;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"width: 33.0371%;\">\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"j9g4krjxply9exsrysepb\">4-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u00d7\u907a\u7559\u5206\u306e\u5272\u5408\u300d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u6700\u5f8c\u306b\u4ee5\u4e0b\u306e\u6570\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u907a\u7559\u5206\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u7d50\u679c\u304c\u907a\u7559\u5206\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u00d7\u907a\u7559\u5206\u306e\u5272\u5408<\/p>\n<\/div>\n<h2 id=\"8bpzynr8095pjr1ivf8qba\">5.\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u6d41\u308c<\/h2>\n<p>\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u6d41\u308c\u3092\u30b9\u30c6\u30c3\u30d7\u5f62\u5f0f\u3067\u7d39\u4ecb\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\/uh4v50vmcqb-1715841614.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"e46s0lt2y6b8zjx4skz4u\">5-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u8abf\u67fb\u3059\u308b<\/h3>\n<p><strong>\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u8abf\u67fb\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p><a href=\"#eti37d23mynejuwcp08ys\" target=\"_self\" rel=\"noopener\">\uff14\u7ae0<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b\u3068\u76f8\u7d9a\u8ca1\u7523\u306e\u91d1\u984d\u3067\u907a\u7559\u5206\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305a\u306f\u3001\u3053\u306e\uff12\u3064\u3092\u8abf\u67fb\u30fb\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/procedure-schedule#6-3\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u306e\u8abf\u67fb\u65b9\u6cd5<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/procedure-schedule#6-4\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u8ca1\u7523\u306e\u8abf\u67fb\u65b9\u6cd5<\/a><\/p>\n<h3 id=\"86akgbt1jfh6efyh64wwqe\">5-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u5f53\u4eba\u540c\u58eb\u3067\u8a71\u3057\u5408\u3044\u3092\u3059\u308b<\/h3>\n<p><strong>\u307e\u305a\u306f\u5f53\u4eba\u540c\u58eb\u306e\u8a71\u3057\u5408\u3044\u3067\u89e3\u6c7a\u3067\u304d\u306a\u3044\u304b\u8a66\u307f\u307e\u3059\u3002<\/strong><br \/>\n\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3067\u8acb\u6c42\u66f8\u3092\u9001\u3063\u305f\u5f8c\u306b\u3001\u76f4\u63a5\u4f1a\u3063\u3066\u8a71\u3057\u305f\u308a\u3001\u96fb\u8a71\u3067\u8a71\u3057\u305f\u308a\u3057\u3066\u8a71\u3057\u5408\u3044\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u3092\u9001\u4ed8\u3059\u308b\u306e\u306f\u30011-2\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u4e00\u5b9a\u306e\u6642\u9593\u304c\u7d4c\u904e\u3057\u3066\u907a\u7559\u5206\u306e\u4fb5\u5bb3\u984d\u8acb\u6c42\u6a29\u304c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3092\u9632\u3050\u305f\u3081\u3067\u3059<\/p>\n<h3 id=\"8fz9dawk6mbhqchz6qm47v\">5-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p><strong>\u5f53\u4eba\u540c\u58eb\u3067\u89e3\u6c7a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u6cd5\u5f8b\u3068\u7d1b\u4e89\u89e3\u6c7a\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b<u>\u5f01\u8b77\u58eb\u306e\u53e3\u304b\u3089\u3001\u76f8\u624b\u306b\u907a\u7559\u5206\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3068\u3001\u8a71\u3057\u5408\u3044\u304c\u307e\u3068\u307e\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n\u307e\u305f\u3001\u3053\u306e\u5f8c\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u8abf\u505c\u30fb\u8a34\u8a1f\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u8abf\u505c\u306b\u4ee3\u7406\u4eba\u3068\u3057\u3066\u51fa\u5e2d\u3057\u3066\u3082\u3089\u3048\u3001\u6cd5\u7684\u89b3\u70b9\u304b\u3089\u7684\u78ba\u306a\u4e3b\u5f35\u3092\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u3066\u304a\u304f\u3068\u8a71\u3057\u5408\u3044\u304c\u6709\u5229\u306b\u9032\u307f\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"8l9xdjthjul5g4ik7tx3b\">5-4.\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u8abf\u505c\u3092\u7533\u3057\u7acb\u3066\u308b<\/h3>\n<p>\u5f01\u8b77\u58eb\u3092\u4ea4\u3048\u305f\u8a71\u3057\u5408\u3044\u3067\u89e3\u6c7a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001<strong>\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u8abf\u505c\u3092\u7533\u3057\u7acb\u3066\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u8abf\u505c\u3067\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u88c1\u5224\u5b98\u3068\u8abf\u505c\u59d4\u54e1\u304c\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\u3002<br \/>\n\u306a\u304a\u3001\u8abf\u505c\u59d4\u54e1\u3068\u306f\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\u3002<\/p>\n<p>\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n\u88c1\u5224\u6240HP\u3000<a href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/lkazi_07_26\/index.html\" target=\"_blank\" rel=\"noopener\">\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u8abf\u505c<\/a><\/p>\n<h3 id=\"poib460ot0bca9mfhz6y6\">5-5.\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u8a34\u8a1f\u3092\u884c\u3046<\/h3>\n<p><strong>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u8abf\u505c\u3067\u5408\u610f\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u8a34\u8a1f\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8a34\u8a1f\u3067\u306f\u88c1\u5224\u5b98\u304b\u3089\u5be9\u5224\uff08\u3044\u308f\u3086\u308b\u5224\u6c7a\uff09\u3092\u4e0b\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"r5u5rblcsvraq85bxtk3d\">6.\u907a\u7559\u5206\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u907a\u7559\u5206\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>Q.\u907a\u7559\u5206\u3092\u3082\u3089\u3063\u305f\u3089\u3001\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b<\/h3>\n<p><strong>\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u91d1\u984d\u304c\u3001\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u907a\u7559\u5206\u3092\u3082\u3089\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u907a\u7559\u5206\u3092\u652f\u6255\u3063\u305f\u76f8\u624b\u304c\u65e2\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u300c<u>\u4fee\u6b63\u7533\u544a\u300d\u3092\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u9032\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"9phgpggumkzd9z2z0obe\">Q.\u907a\u7559\u5206\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><strong>\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u907a\u7559\u5206\u306f\u3042\u304f\u307e\u3067\u3082\u6a29\u5229\u306a\u306e\u3067\u3001\u8acb\u6c42\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u305d\u306e\u76f8\u7d9a\u4eba\u6b21\u7b2c\u3067\u3059\u3002<br \/>\n\u907a\u8a00\u66f8\u306b\u300c\u5168\u8ca1\u7523\u3092\u611b\u4eba\u306b\u907a\u3059\u300d\u3068\u8a18\u8f09\u3057\u3066\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u4eba\u304c\u7d0d\u5f97\u3057\u3066\u3044\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"iq81dls0vborih8h6b5t\">Q.\u751f\u524d\u306b\u907a\u7559\u5206\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><strong>\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u3067\u3067\u304d\u307e\u3059\u3002<\/strong><br \/>\n\u5ff5\u66f8\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u306a\u306e\u3067\u3001\u5fc5\u305a\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5236\u5ea6\u3068\u3057\u3066\u653e\u68c4\u3067\u304d\u308b\u3053\u3068\u3068\u3001\u5b9f\u969b\u306b\u76f8\u7d9a\u4eba\u304c\u907a\u7559\u5206\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u306b\u7d0d\u5f97\u3059\u308b\u304b\u306f\u307e\u305f\u5225\u306e\u8a71\u3067\u3059\u3002<\/p>\n<p>\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n\u88c1\u5224\u6240HP\u3000<a href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/kazi_06_26\/index.html\" target=\"_blank\" rel=\"noopener\">\u907a\u7559\u5206\u653e\u68c4\u306e\u8a31\u53ef<\/a><\/p>\n<h3 id=\"nkr851aqzem2bwtu1qicgj\">Q.\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u3082\u907a\u7559\u5206\u3092\u8acb\u6c42\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><strong>\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001\u6cd5\u5f8b\u4e0a\u6700\u521d\u304b\u3089\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u5b58\u5728\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u3068\u306a\u308b\u306e\u3067\u3001\u907a\u7559\u5206\u3082\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"tnk85xvtsufavvdpz4nu\">Q.\u76f8\u7d9a\u6b20\u683c\u30fb\u76f8\u7d9a\u5ec3\u9664\u3068\u306a\u3063\u305f\u4eba\u3082\u907a\u7559\u5206\u3092\u8acb\u6c42\u3067\u304d\u308b\u306e\u304b<\/h3>\n<p><strong>\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u3063\u305f\u4eba\u306f\u76f8\u7d9a\u4eba\u306e\u8cc7\u683c\u3092\u5931\u3046\u306e\u3067\u3001\u907a\u7559\u5206\u306e\u6a29\u5229\u3082\u81ea\u52d5\u7684\u306b\u5931\u308f\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u76f8\u7d9a<span style=\"font-size: 16px; color: #333333;\">\u5ec3\u9664\u306b\u8a72\u5f53\u3059\u308b\u6642\u3082\u907a\u7559\u5206\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 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href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/kazi_07_13\/index.html\" target=\"_blank\" rel=\"noopener\">\u907a\u7559\u5206\u6e1b\u6bba\u306b\u3088\u308b\u7269\u4ef6\u8fd4\u9084\u8acb\u6c42\u8abf\u505c<\/a><\/p>\n<h2 id=\"meo85qvxcmbbqbsbsn1mbe\">7.\u307e\u3068\u3081<\/h2>\n<p>\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304c\u3001\u907a\u7559\u5206\u3068\u306f\u6b63\u78ba\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3060\u308d\u3046\u304b\uff1f<br 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