{"id":4290,"date":"2024-08-21T14:47:34","date_gmt":"2024-08-21T05:47:34","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4290"},"modified":"2025-07-17T12:41:47","modified_gmt":"2025-07-17T03:41:47","slug":"inheritance-renunciation-statement","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-renunciation-statement","title":{"rendered":"\u3010\u8a18\u5165\u4f8b\u3082\u898b\u308c\u308b\u3011\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u66f8\u304d\u65b9"},"content":{"rendered":"<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306f\u3069\u3046\u3084\u3063\u3066\u8a18\u5165\u3059\u308c\u3070\u3088\u3044\u306e\u3060\u308d\u3046\u2026\uff1f<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u305f\u65b9\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u4e2d\u3067\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306eHP\u306a\u3069\u3067\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u3092\u3059\u308b\u306b\u306f\u300c\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u306f\u5206\u304b\u3063\u305f\u3082\u306e\u306e\u3001<u>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3068\u306f\u3044\u3063\u305f\u3044\u3069\u3046\u3044\u3046\u66f8\u985e\u3067\u3001\u3069\u3053\u3067\u53d6\u5f97\u3067\u304d\u3066\u3001\u3069\u3046\u3084\u3063\u3066\u8a18\u5165\u3059\u308c\u3070\u3088\u3044\u304b<\/u>\u5206\u304b\u3089\u305a\u60a9\u307e\u308c\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u70b9\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3068\u306f<\/li>\n<li>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u53d6\u5f97\u65b9\u6cd5<\/li>\n<li>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u66f8\u304d\u65b9<\/li>\n<\/ul>\n<p>\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3092\u3054\u81ea\u8eab\u3067\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/strong><span style=\"color: #000000;\">\u3053\u3068<\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3054\u691c\u8a0e\u4e2d\u306e\u65b9\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2>1.\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3068\u306f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3068\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u8a8d\u3081\u3066\u3082\u3089\u3046\u305f\u3081\u306e\u7533\u8acb\u66f8\u985e<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3092\u8a18\u5165\u3057\u3066\u3001\u6238\u7c4d\u8b04\u672c\u306a\u3069\u4ed6\u306e\u5fc5\u8981\u66f8\u985e\u3068\u3068\u3082\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u304c\u53d7\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u25a0\u76f8\u7d9a\u653e\u68c4\u306e\u5fc5\u8981\u66f8\u985e\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-renunciation-required-documents\">\u76f8\u7d9a\u653e\u68c4\u3067\u5fc5\u8981\u306a5\u3064\u306e\u66f8\u985e<\/a><\/p>\n<p><strong><span style=\"font-size: 18px;\">\u3010\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3011<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/yjfrblw2hmm-1717646853-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 66.02%;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/thuaaodhkfi-1717646861-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 67.06%;\" class=\"fr-draggable\" \/><\/p>\n<h3>1-1.\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u63d0\u51fa\u5148\u306f\u5bb6\u5ead\u88c1\u5224\u6240<\/h3>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e<strong><span style=\"color: #e25041;\">\u63d0\u51fa\u5148\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u306e\u5bb6\u5ead\u88c1\u5224\u6240<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7ba1\u8f44\u306e\u88c1\u5224\u6240\u306f\u3001\u4ee5\u4e0b\u306e\u88c1\u5224\u6240HP\u304b\u3089\u691c\u7d22\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.courts.go.jp\/saiban\/tetuzuki\/kankatu\/index.html\" target=\"_blank\" rel=\"noopener\">\u88c1\u5224\u6240HP\u3000\u88c1\u5224\u6240\u306e\u7ba1\u8f44\u533a\u57df<\/a><\/p>\n<h3>1-2.\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u81ea\u5df1\u306e\u305f\u3081\u306b\u76f8\u7d9a\u304c\u958b\u59cb\u3055\u308c\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u304b\u6708\u4ee5\u5185<\/h3>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e<strong><span style=\"color: #e25041;\">\u63d0\u51fa\u671f\u9650\u306f<\/span><\/strong><strong><span style=\"color: #e25041;\">\u81ea\u5df1\u306e\u305f\u3081\u306b\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u30893\u304b\u6708\u4ee5\u5185<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u306e\u305f\u3081\u306b\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u30893\u304b\u6708\u4ee5\u5185\u306b\u3001\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306a\u3069\u3092\u63d0\u51fa\u3057\u3066\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u8ff0\u3059\u308b\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u539f\u5247\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u203b\u6ce8\u610f<\/strong><br \/>\n\u81ea\u5df1\u306e\u305f\u3081\u306b\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u30893\u304b\u6708\u4ee5\u5185\u3068\u3044\u3046\u719f\u616e\u671f\u9593\u5185\u306b\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u8ca1\u7523\u306e\u72b6\u6cc1\u3092\u8abf\u67fb\u3057\u3066\u3082\u3001\u306a\u304a\u3001\u5358\u7d14\u627f\u8a8d\u30fb\u9650\u5b9a\u627f\u8a8d\u307e\u305f\u306f\u76f8\u7d9a\u653e\u68c4\u306e\u3044\u305a\u308c\u3092\u3059\u308b\u304b\u3092\u6c7a\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u7acb\u3066\u308b\u3053\u3068\u306b\u3088\u308a\u719f\u616e\u671f\u9593\u3092\u4f38\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>1-3.\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306f\u81ea\u5206\u3067\u8a18\u5165\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306f\u81ea\u5206\u3067\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u304a\u5206\u304b\u308a\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u8a18\u5165\u5185\u5bb9\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<br \/>\n\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u305b\u305a\u3068\u3082\u3001\u81ea\u5206\u3067\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u672c\u5f53\u306b\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u304c\u6700\u826f\u306a\u306e\u304b\u3001\u9078\u629e\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u306f\u96e3\u3057\u3044\u5834\u5408\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u5f01\u8b77\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>1-4.\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306f\u5fc5\u8981\u66f8\u985e\u3092\u96c6\u3081\u305f\u5f8c\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h3>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u306e\u5fc5\u8981\u66f8\u985e\u3092\u96c6\u3081\u305f\u5f8c\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306e\u672c\u7c4d\u3084\u6700\u5f8c\u306e\u4f4f\u6240\u306a\u3069\u3001\u5fc5\u8981\u66f8\u985e\u3092\u898b\u306a\u3044\u3068\u8a18\u5165\u3067\u304d\u306a\u3044\u9805\u76ee\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u5fc5\u8981\u66f8\u985e\u3092\u96c6\u3081\u305f\u4e0a\u3067\u3001\u305d\u306e\u5fc5\u8981\u66f8\u985e\u3092\u898b\u306a\u304c\u3089\u3001\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3092\u8a18\u5165\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>2.\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u53d6\u5f97\u65b9\u6cd5<\/h2>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u53d6\u5f97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306f\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u65b9\u6cd5\u3067\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 26.1898%;\">\u65b9\u6cd5\uff11<\/th>\n<td style=\"width: 73.68%;\">\u88c1\u5224\u6240HP\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<br \/>\n\uff08\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f<a href=\"https:\/\/www.courts.go.jp\/vc-files\/courts\/2023\/2023_souzokuhouki_m.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 26.1898%;\">\u65b9\u6cd5\uff12<\/th>\n<td style=\"width: 73.68%;\"><span style=\"font-size: 16px; color: #333333;\">\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u7a93\u53e3\u306b\u53d6\u308a\u306b\u884c\u304f<\/span><br \/>\n\uff08\u6700\u5bc4\u308a\u306e\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u691c\u7d22\u306f<a href=\"https:\/\/www.courts.go.jp\/saiban\/tetuzuki\/kankatu\/index.html\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>3.\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u66f8\u304d\u65b9\u3092\u9806\u756a\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n<strong><span style=\"color: #2c82c9;\">\u307f\u306a\u3055\u3093\u304c\u8a18\u5165\u3059\u308b\u3068\u3053\u308d\u3092\u9752\u5b57\u3067\u8868\u8a18<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>3-1.\u5bb6\u5ead\u88c1\u5224\u6240\u540d\u30fb\u65e5\u4ed8\u30fb\u7533\u8ff0\u4eba\u306e\u540d\u524d\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u307e\u305a\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u540d\u3001\u65e5\u4ed8\u3001\u7533\u8ff0\u4eba\u306e\u540d\u524d\u3092\u8a18\u5165\u3057\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\/08\/0q0w41r4k8mn-1717648813-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\u5370\u9451\u3092\u62bc\u3059\u6b04\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u66f8\u304d\u640d\u3058\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u62bc\u5370\u3057\u306a\u3044\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h4>\u2460\u5bb6\u5ead\u88c1\u5224\u6240\u540d<\/h4>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u652f\u90e8\u3084\u51fa\u5f35\u6240\u306e\u8a18\u5165\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h4>\u2461\u65e5\u4ed8<\/h4>\n<p>\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u306e\u4f5c\u6210\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2462\u7533\u8ff0\u4eba\u306e\u540d\u524d<\/h4>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u4eba\u306e\u540d\u524d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>3-2.\u6dfb\u4ed8\u66f8\u985e\u306b\u30c1\u30a7\u30c3\u30af\u3092\u3064\u3051\u308b<\/h3>\n<p>\u8a72\u5f53\u3059\u308b\u6dfb\u4ed8\u66f8\u985e\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3066\u3001\u901a\u6570\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/0oly7agvvbz-1717719205-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-3.\u7533\u8ff0\u4eba\u306e\u6b04\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u7533\u8ff0\u4eba\u306e\u6b04\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<strong><span style=\"color: #e25041;\">\u88c1\u5224\u6240\u304c\u9023\u7d61\u3092\u53d6\u308c\u308b\u3088\u3046\u306b\u3001\u672c\u7c4d\u30fb\u4f4f\u6240\u306f\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3054\u81ea\u8eab\u306e\u6238\u7c4d\u8b04\u672c\u3092\u898b\u306a\u304c\u3089\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/qcnq48kuc2-1717650195-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8077\u696d\u306e\u6b04\u306f\u3001\u300c\u4f1a\u793e\u54e1\u300d\u300c\u81ea\u55b6\u696d\u300d\u300c\u516c\u52d9\u54e1\u300d\u300c\u5b66\u751f\u300d\u306a\u3069\u3068\u8a18\u8f09\u3059\u308c\u3070\u5927\u4e08\u592b\u3067\u3059\u3002<br \/>\n\u4f1a\u793e\u540d\u3092\u66f8\u304f\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>3-4.\uff08\u7533\u8ff0\u8005\u304c\u672a\u6210\u5e74\u8005\u306e\u5834\u5408\uff09\u6cd5\u5b9a\u4ee3\u7406\u4eba\u7b49\u306e\u6b04\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u7533\u8ff0\u8005\u304c\u672a\u6210\u5e74\u306e\u5834\u5408\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u7b49\u306e\u6b04\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6cd5\u5b9a\u4ee3\u7406\u4eba\u7b49\u304c\u89aa\u6a29\u8005\u306e\u5834\u5408\u306f\u3001\u4f4f\u6240\u306f\u7533\u8ff0\u4eba\u3068\u540c\u3058\u3067\u3042\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n\u305d\u306e\u5834\u5408\u306f\u3001\u4f8b\u306e\u3088\u3046\u306b<u>\u300c\u7533\u8ff0\u4eba\u306e\u4f4f\u6240\u306b\u540c\u3058\u300d\u3068\u66f8\u304f\u3053\u3068\u3067\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001\u96fb\u8a71\u756a\u53f7\u306f\u643a\u5e2f\u96fb\u8a71\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u306e\u3067\u3001<strong><span style=\"color: #e25041;\">\u5e73\u65e5\u306e\u65e5\u4e2d\u306b\u9023\u7d61\u306e\u3064\u304f\u756a\u53f7\u3092\u8a18\u5165<\/span><\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/ed6bxch8izb-1717650753-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-5.\u88ab\u76f8\u7d9a\u4eba\u306e\u6b04\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u6b04\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u3068\u306f\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u672c\u7c4d\u3084\u6700\u5f8c\u306e\u4f4f\u6240\u306f\u3001<u>\u88ab\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u8b04\u672c\u3092\u898b\u306a\u304c\u3089\u6b63\u78ba\u306b\u8a18\u5165<\/u>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/1hbk7zjz8zb-1724218534-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-6.\u7533\u8ff0\u306e\u7406\u7531\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u6b21\u306b\uff12\u30da\u30fc\u30b8\u76ee\u306b\u79fb\u308a\u3001\u7533\u8ff0\u306e\u7406\u7531\u3092\u8a18\u5165\u3057\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\/08\/pp3zwtfzsb-1717653200-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4>\u2460\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5<\/h4>\n<p>\u57fa\u672c\u7684\u306b\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u65e5\u300d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u5148\u306e\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u305f\u3081\u306b\u81ea\u5206\u306b\u76f8\u7d9a\u6a29\u304c\u56de\u3063\u3066\u304d\u305f\u5834\u5408\u306a\u3069\u3001\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u65e5\u2260\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u300d\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u81ea\u5206\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u2461\u653e\u68c4\u306e\u7406\u7531<\/h4>\n<p>\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u300c\u3007\u300d\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<br \/>\n\u8a72\u5f53\u3059\u308b\u3082\u306e\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u4ed6\u3092\u9078\u629e\u3057\u3066\u7c21\u6f54\u306b\u7406\u7531\u3092\u66f8\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u300c\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u907a\u7523\u76f8\u7d9a\u4e89\u3044\u306b\u5dfb\u304d\u8fbc\u307e\u308c\u305f\u304f\u306a\u3044\u300d\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u6b04\u306f\u672c\u4eba\u306e\u610f\u601d\u306b\u3088\u3063\u3066\u76f8\u7d9a\u653e\u68c4\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u9805\u76ee\u306a\u306e\u3067\u3001<u>\u7406\u7531\u306b\u3088\u3063\u3066\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u304c\u5374\u4e0b\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<h4>\u2462\u76f8\u7d9a\u8ca1\u7523\u306e\u6982\u7565<\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u30fb\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u4e21\u65b9\u306e\u5185\u8a33\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u4e0d\u52d5\u7523\u306e\u576a\u6570\u3084\u9810\u8caf\u91d1\u306e\u91d1\u984d\u306f\u3001\u5927\u4f53\u306e\u6570\u5b57\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5224\u660e\u3057\u3066\u3044\u306a\u3044\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a7a\u6b04\u306b\u3059\u308b\u304b\u300c\u4e0d\u660e\u300d\u3068\u66f8\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-7.\u7533\u8ff0\u4eba\u306e\u62bc\u5370\u3092\u3059\u308b<\/h3>\n<p>\uff11\u30da\u30fc\u30b8\u76ee\u306b\u623b\u3063\u3066\u3001\u7533\u8ff0\u4eba\u306e\u62bc\u5370\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u5370\u9451\u306f\u8a8d\u5370\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30b7\u30e3\u30c1\u30cf\u30bf\u306f\u4e0d\u53ef<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/0iw8brbmr0ns-1717653493-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-8.\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308b<\/h3>\n<p>\u6700\u5f8c\u306b800\u5186\u5206\u306e\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u53ce\u5165\u5370\u7d19\u306f\u90f5\u4fbf\u5c40\u3084\u6cd5\u52d9\u5c40\u3001\u91d1\u5238\u30b7\u30e7\u30c3\u30d7\u306a\u3069\u3067\u8cfc\u5165\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n\u307e\u305f\u3001<u>\u53ce\u5165\u5370\u7d19\u306e\u4e0a\u306b\u62bc\u5370\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/u>\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/qfujx4y66t8-1717654294-1.png\" style=\"display: block; vertical-align: top; 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