{"id":4520,"date":"2024-09-11T09:30:00","date_gmt":"2024-09-11T00:30:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4520"},"modified":"2025-07-17T13:08:39","modified_gmt":"2025-07-17T04:08:39","slug":"copy-cant-renounce-inheritance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-cant-renounce-inheritance","title":{"rendered":"\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9\uff5c\u3067\u304d\u306a\u3044\u6642\u306b\u691c\u8a0e\u3059\u3079\u304d\u3053\u3068\u3082\u7d39\u4ecb"},"content":{"rendered":"<p>\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4e2d\u3067\u3001<u>\u300c\u81ea\u5206\u306f\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u306a\u3044\u3060\u308d\u3046\u304b\u2026\u300d\u3068\u5fc3\u914d<\/u>\u306b\u306a\u308a\u3001\u3053\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<u>\u76f8\u7d9a\u653e\u68c4\u306f\u3053\u306e\uff13\u3064\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u306f\u53d7\u7406\u3055\u308c\u307e\u3059<\/u>\u306e\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u3042\u306a\u305f\u81ea\u8eab\u304c\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u5206\u304b\u308b<\/span><\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u3066\u3057\u307e\u3044\u3001\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u6642\u306b\u3001\u6b21\u306b\u4f55\u3092\u691c\u8a0e\u3059\u308c\u3070\u3088\u3044\u304b\u3082\u5408\u308f\u305b\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u3059\u308b\u307f\u306a\u3055\u3093\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"svuxo63my5renmcwm55zqi\">1.\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\uff13\u3064\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th class=\"\" style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff11<\/th>\n<td style=\"width: 75.3744%;\"><a href=\"#uhdc5lu8tpm3znpivzjvsd\" target=\"_self\" rel=\"noopener\">\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u304c\u6210\u7acb\u3057\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff12<\/th>\n<td style=\"width: 75.3744%;\"><a href=\"#5womo837p12h93jc4p1wi9\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9593\u304c\u904e\u304e\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th class=\"\" style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff13<\/th>\n<td style=\"width: 75.3744%;\"><a href=\"#l384wr7cycogaw84b29xw4\" target=\"_self\" rel=\"noopener\">\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u6307\u793a\u3092\u7121\u8996\u3057\u7d9a\u3051\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"uhdc5lu8tpm3znpivzjvsd\">1-1.\u3010\u30b1\u30fc\u30b9\uff11\u3011\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u304c\u6210\u7acb\u3057\u305f\u5834\u5408<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u304c\u6210\u7acb\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u653e\u68c4\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u3068\u306f\u3001<u>\u305f\u3068\u3048\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u3044\u3068\u3044\u3046\u610f\u601d\u3092\u3082\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u5358\u7d14\u627f\u8a8d\u3057\u305f\u3068\u898b\u306a\u3055\u308c\u308b\u884c\u70ba\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5358\u7d14\u627f\u8a8d\u3057\u305f\u6271\u3044\u306b\u81ea\u52d5\u7684\u306b\u306a\u308b\u3053\u3068<\/u>\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5358\u7d14\u627f\u8a8d\u3092\u3059\u308b\u3068\u76f8\u7d9a\u653e\u68c4\u306f\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u304c\u6210\u7acb\u3059\u308b\u3068\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u306b\u8a72\u5f53\u3059\u308b\u4e3b\u306a\u884c\u70ba\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/blh96dzfszm-1718934244.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\"><strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u53c2\u52a0\u3057\u305f<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/gz65njyu3rq-1718934439.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\"><strong>\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u3042\u308b\u907a\u54c1\u3092\u81ea\u5b85\u3078\u6301\u3061\u5e30\u3063\u305f<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/b6ckfffcvx-1718934493.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\">\u907a\u54c1\u3092\u8b72\u6e21\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/84h7gwwzfyv-1718934568.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u3057\u305f\u73fe\u91d1\u3092\u4f7f\u3044\u8fbc\u3093\u3060<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/emiigbdhfep-1718934653.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u9810\u8caf\u91d1\u306e\u89e3\u7d04\u3084\u6255\u3044\u623b\u3057\u3092\u3057\u305f<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/hoo2rd2cc48-1718934753.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3063\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/qmzb8l266nl-1718934803.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u8cc3\u8cb8\u7269\u4ef6\u306e\u89e3\u7d04\u3092\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/4x47zwpymm2-1718934871.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u306e\u6539\u7bc9\u30fb\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/yib3sv4yuwq-1718935326.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u81ea\u52d5\u8eca\u3092\u51e6\u5206\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/gn89ikiutcu-1718935390.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u643a\u5e2f\u96fb\u8a71\u3092\u89e3\u7d04\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/uhou221qrm-1718935482.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\"><strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\uff08\u501f\u91d1\u30fb\u7a0e\u91d1\uff09\u3092\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u305f<\/strong><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/7456iiw0f-1718935594.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u682a\u5f0f\u306e\u540d\u7fa9\u3092\u81ea\u5206\u306b\u5909\u66f4\u3057\u305f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.1911%;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/dk1jnr2jueg-1718935631.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/th>\n<td style=\"width: 70.6787%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u682a\u5f0f\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3057\u305f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u9069\u5207\u306b\u5224\u65ad\u3059\u308b\u306b\u306f\u5c02\u9580\u77e5\u8b58\u3068\u7d4c\u9a13\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<strong><span style=\"color: #e25041;\">\u4e0a\u8a18\u306e\u8868\u306f\u3042\u304f\u307e\u3067\u3082\u76ee\u5b89\u3068\u3057\u3001\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u884c\u52d5\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u304c\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u671b\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"5womo837p12h93jc4p1wi9\">1-2.\u3010\u30b1\u30fc\u30b9\uff12\u3011\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9593\u3092\u904e\u304e\u305f\u5834\u5408<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9593\u3067\u3042\u308b\u300c\u81ea\u5df1\u306e\u305f\u3081\u306b\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u300d\u3092\u904e\u304e\u308b\u3068\u3001\u5358\u7d14\u627f\u8a8d\u3092\u3057\u305f\u3068\u898b\u306a\u3055\u308c\u3066\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305f\u3068\u3048<span style=\"font-size: 16px; color: #333333;\">\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u306e\u984d\u304c\u591a\u3044\u5834\u5408\u3067\u3082\u3001\u5358\u7d14\u627f\u8a8d\u3057\u305f\u3068\u898b\u306a\u3055\u308c\u3066\u3001\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u4e21\u65b9\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u653e\u68c4\u306f\u5fc5\u305a\u671f\u9593\u5185\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4 id=\"vq2dq8r8n7u8l8hd2fi3\">\u203b\u4f8b\u5916\u3000\u671f\u9593\u7d4c\u904e\u5f8c\u306b\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308b<\/h4>\n<p>\u4f8b\u5916\u3068\u3057\u3066\u3001<strong><span style=\"color: #e25041;\">\u501f<\/span><\/strong><span style=\"color: #e25041;\"><strong>\u91d1\u306e\u5b58\u5728\u3092\u5f8c\u304b\u3089\u77e5\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001<\/strong><\/span><strong><span style=\"color: #e25041;\">\u671f\u9593\u7d4c\u904e\u5f8c\u306b\u76f8\u7d9a\u653e\u68c4\u304c\u8a8d\u3081\u3089\u308c\u308b<\/span><\/strong>\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u501f\u91d1\u306e\u5b58\u5728\u3092\u5f8c\u304b\u3089\u77e5\u3063\u305f\u5834\u5408\u306b\u306f\u3001<u>\u5f8c\u304b\u3089\u77e5\u3063\u305f\u3053\u3068\u306b\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u3042\u308c\u3070<\/u>\u3001\u300c\u501f\u91d1\u306e\u5b58\u5728\u3092\u77e5\u3063\u305f\u65e5\u300d\u304b\u3089\uff13\u30f6\u6708\u304c\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9593\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u5b9f\u969b\u306b\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9593\u304c\u501f\u91d1\u306e\u5b58\u5728\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff13\u30f6\u6708\u3068\u306a\u3063\u305f\u5224\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\uff08<span style=\"font-size: 16px; color: #333333;\">\u6700\u9ad8\u88c1\u662d\u548c59\u5e744\u670827\u65e5\u5224\u6c7a\u30fb\u5bb6\u5ead\u88c1\u5224\u6708\u583136\u5dfb10\u53f782\u9801\uff09<\/span><\/p>\n<\/div>\n<h3 id=\"l384wr7cycogaw84b29xw4\">1-3.\u3010\u30b1\u30fc\u30b9\uff13\u3011\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u6307\u793a\u3092\u7121\u8996\u3057\u7d9a\u3051\u305f\u5834\u5408<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u6307\u793a\u3092\u3044\u3064\u307e\u3067\u3082\u7121\u8996\u3057\u3066\u3001\u4e0d\u5099\u30fb\u4e0d\u8db3\u3092\u4fee\u6b63\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u304f\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u3092\u3059\u308b\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u76f8\u7d9a\u653e\u68c4\u7533\u8ff0\u66f8\u3084\u6238\u7c4d\u8b04\u672c\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5fc5\u8981\u66f8\u985e\u306b\u4e0d\u5099\u30fb\u4e0d\u8db3\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u901a\u5e38\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u304b\u3089\u3001\u4e0d\u5099\u306e\u5185\u5bb9\u3084\u3069\u306e\u66f8\u985e\u304c\u8db3\u308a\u306a\u3044\u306e\u304b\u9023\u7d61\u304c\u6765\u307e\u3059\u3002\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u6307\u793a\u901a\u308a\u306b\u901f\u3084\u304b\u306b\u4e0d\u5099\u306e\u4fee\u6b63\u3001\u4e0d\u8db3\u306e\u66f8\u985e\u306e\u63d0\u51fa\u3092\u884c\u3048\u3070\u3001\u305f\u3068\u3048\u6700\u521d\u306b\u63d0\u51fa\u3057\u305f\u66f8\u985e\u306b\u4e0d\u5099\u30fb\u4e0d\u8db3\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<u>\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u6307\u793a\u3092\u3044\u3064\u307e\u3067\u3082\u7121\u8996\u3057\u3066\u3001\u4e0d\u5099\u30fb\u4e0d\u8db3\u3092\u4fee\u6b63\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u304f\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u901f\u3084\u304b\u306b\u4e0d\u5099\u30fb\u4e0d\u8db3\u3092\u4fee\u6b63\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u304b\u3089<span style=\"font-size: 16px; color: #333333;\"><u>\u76f8\u7d9a\u653e\u68c4\u306e\u7167\u4f1a\u66f8<\/u>\u304c\u9001\u3089\u308c\u3066\u304f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<u>\u3053\u306e\u76f8\u7d9a\u653e\u68c4\u306e\u7167\u4f1a\u66f8\u306b\u3044\u3064\u307e\u3067\u3082\u56de\u7b54\u3057\u306a\u3044\u3068\u3001\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u304f\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u901f\u3084\u304b\u306b\u56de\u7b54\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/span><\/p>\n<h2 id=\"x4fr13ff3sx7j71a7xvo\">2.\uff13\u3064\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u653e\u68c4\u306f\u53d7\u7406\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044<\/h2>\n<p><a href=\"#svuxo63my5renmcwm55zqi\" target=\"_self\" rel=\"noopener\"><span style=\"color: #000000;\">\uff11\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/span><\/a>\u306b\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u306f\u53d7\u7406\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<strong><span style=\"color: #e25041;\">\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u5374\u4e0b\u3059\u3079\u304d\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u4ee5\u5916\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u306f\u53d7\u7406\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u7acb\u5834\u3092\u3068\u3063\u3066\u3044\u308b<\/span><\/strong>\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u7acb\u5834\u306f\u5224\u4f8b\u3067\u3082\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u25a0\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u3000\u5e73\u621022\u5e748\u670810\u65e5\u3000\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u3092\u53d7\u7406\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3055\u308c\u305f\u88c1\u5224\u4f8b<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u304c\u3055\u308c\u305f\u5834\u5408\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u8981\u4ef6\u306e\u6709\u7121\u306b\u3064\u304d\u5165\u5ff5\u306a\u5be9\u7406\u3092\u3059\u308b\u3053\u3068\u306f\u4e88\u5b9a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u53d7\u7406\u304c\u3055\u308c\u3066\u3082\u76f8\u7d9a\u653e\u68c4\u304c\u5b9f\u4f53\u8981\u4ef6\u3092\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u306e\u306b\u5bfe\u3057\u3001\u5374\u4e0b\u3055\u308c\u308b\u3068\u76f8\u7d9a\u653e\u68c4\u304c\u6c11\u6cd5938\u6761\u306e\u8981\u4ef6\u3092\u6b20\u304d\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u3053\u3068\u3092\u4e3b\u5f35\u3067\u304d\u306a\u304f\u306a\u308b\u3053\u3068\u306b\u304b\u3093\u304c\u307f\u308c\u3070\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306f\u3001\u5374\u4e0b\u3059\u3079\u304d\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u4ee5\u5916\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u3092\u53d7\u7406\u3059\u3079\u304d\u3082\u306e\u3068\u89e3\u3055\u308c\u308b<\/p>\n<\/blockquote>\n<h4 id=\"mmu0lgz6yojtol6wsy1yba\">\u203b\u76f8\u7d9a\u653e\u68c4\u304c\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<\/h4>\n<p>\u4e07\u304c\u4e00\u3001\u7533\u8ff0\u304c\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\u3067\u3001<u>\u305d\u306e\u6c7a\u5b9a\u306b\u4e0d\u670d\u304c\u3042\u308c\u3070\u3001\uff12\u9031\u9593\u4ee5\u5185\u306b\u9ad8\u7b49\u88c1\u5224\u6240\u306b\u5373\u6642\u6297\u544a<\/u>\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3057\u304b\u3057\u3001\u5373\u6642\u6297\u544a\u3092\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5fc5\u305a\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"r29j915nbcyqlq0r6u2c\">3.\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u304b\u3063\u305f\u6642\u306b\u691c\u8a0e\u3059\u3079\u304d\uff12\u3064\u306e\u3053\u3068<\/h2>\n<p>\u6b21\u306b<a href=\"#svuxo63my5renmcwm55zqi\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/a>\u306b\u8a72\u5f53\u3057\u3066\u3057\u307e\u3044\u3001\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u3044\u6642\u306b\u3069\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u691c\u8a0e\u3059\u308c\u3070\u3088\u3044\u304b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"2tecn7xfakyi9m5j5xandh\">3-1.\u591a\u984d\u306e\u501f\u91d1\u3092\u76f8\u7d9a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u50b5\u52d9\u6574\u7406\u3092\u691c\u8a0e\u3059\u308b<\/h3>\n<p><u>\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u305a\u306b\u591a\u984d\u306e\u501f\u91d1\u3092\u76f8\u7d9a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u50b5\u52d9\u6574\u7406\u3092\u691c\u8a0e<\/u>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u50b5\u52d9\u6574\u7406\u3068\u306f\u3001\u4efb\u610f\u6574\u7406\u3084\u81ea\u5df1\u7834\u7523\u3001\u500b\u4eba\u518d\u751f\u306a\u3069\u306e\u65b9\u6cd5\u3067\u3001\u501f\u91d1\u3092\u6e1b\u984d\u30fb\u514d\u9664\u3057\u3066\u3082\u3089\u3063\u305f\u308a\u3001\u8fd4\u6e08\u8a08\u753b\u3092\u7acb\u3066\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u4e00\u4eba\u3067\u884c\u3046\u3053\u3068\u306f\u96e3\u3057\u3044\u306e\u3067\u3001\u307e\u305a\u306f\u5f01\u8b77\u58eb\u306b\u50b5\u52d9\u6574\u7406\u3057\u305f\u3044\u65e8\u3092\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"pidln72jx88zh2doi5h5s\">3-2.\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306b\u907a\u7523\u3092\u96c6\u4e2d\u3055\u305b\u305f\u3044\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u8a71\u3057\u5408\u3046<\/h3>\n<p><u>\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306b\u907a\u7523\u3092\u96c6\u4e2d\u3055\u305b\u305f\u3044\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u8a71\u3057\u5408\u3044\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<p class=\"\">\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306b\u907a\u7523\u3092\u96c6\u4e2d\u3055\u305b\u305f\u3044\u5834\u5408\u306b\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u3059\u308b\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<u>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u306a\u304f\u3068\u3082\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u958b\u50ac\u3057\u3001\u5168\u54e1\u306e\u5408\u610f\u304c\u5f97\u3089\u308c\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308c\u3070\u3001\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306b\u907a\u7523\u3092\u96c6\u4e2d\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd<\/u>\u3067\u3059\u3002<\/p>\n<p class=\"\">\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u306e\u5b50\u4f9b\u306e\u5834\u5408\u3001\u5168\u3066\u306e\u907a\u7523\u3092\u914d\u5076\u8005\u304c\u53d7\u3051\u308b\u3088\u3046\u306b\u3057\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5b50\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9006\u306b\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\uff08<span style=\"font-size: 16px; color: #333333;\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306b\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u308b\u5834\u5408\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u4eba\u306f\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u3068\u306a\u308a\u3001\u914d\u5076\u8005\u304c\u5168\u3066\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u914d\u5076\u8005\u3068\u5b50\u4f9b\u304c\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u914d\u5076\u8005\u304c\u5168\u3066\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308c\u3070\u3001\u914d\u5076\u8005\u306b\u907a\u7523\u3092\u96c6\u4e2d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"rqzmk7ekrj98hzmh7aytd9\">4.\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u3044\u4e8b\u4f8b\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u3044\u4e8b\u4f8b\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"wu35i4v9si8qa9uvs1cq3i\">Q.\u6545\u4eba\u306e\u9023\u5e2f\u4fdd\u8a3c\u4eba\u306b\u306a\u3063\u3066\u3044\u305f\u3089\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\u306e\u304b<\/h3>\n<p>\u6545\u4eba\u306e\u9023\u5e2f\u4fdd\u8a3c\u4eba\u306b\u306a\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u9023\u5e2f\u4fdd\u8a3c\u50b5\u52d9\u306f\u76f8\u7d9a\u306b\u3088\u3063\u3066\u5f15\u304d\u7d99\u3044\u3060\u3082\u306e\u3067\u306f\u306a\u3044\u306e\u3067\u3001<u>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3082\u9023\u5e2f\u4fdd\u8a3c\u50b5\u52d9\u3092\u514d\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/u>\u3002\u9023\u5e2f\u4fdd\u8a3c\u4eba\u3068\u3057\u3066\u8fd4\u6e08\u3092\u6c42\u3081\u3089\u308c\u305f\u3089\u3001\u5fdc\u3058\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"2a0rjn5v49fk6hqyq7l4yb\">Q.\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u81ea\u5df1\u7834\u7523\u306f\u3067\u304d\u306a\u3044\u306e\u304b<\/h3>\n<p>\u81ea\u5df1\u7834\u7523\u3092\u3057\u3066\u3082\u3001<u>\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u3092\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u3059<\/u>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7834\u7523\u624b\u7d9a\u958b\u59cb\u524d\u306b\u76f8\u7d9a\u304c\u8d77\u3053\u3063\u305f\u5834\u5408\u3001\u7834\u7523\u6cd5\u4e0a\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u304c\u53d7\u7406\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001<u>\u9650\u5b9a\u627f\u8a8d\u3068\u3057\u3066\u306e\u52b9\u529b\u306e\u307f\u3092\u6301\u3064<\/u>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"8m7nknsywfnq97idsc0xi\">Q.\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u304b<\/h3>\n<p><u>\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u5404\u500b\u4eba\u306e\u81ea\u7531\u306a\u306e\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u8ab0\u304b\u4e00\u4eba\u306f\u5fc5\u305a\u76f8\u7d9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u3001\u300c\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\u300d\u3068\u3044\u3046\u72b6\u614b\u306b\u306a\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u3092\u9078\u4efb\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u3092\u51e6\u5206\u3059\u308b\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/no-heir\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\u3068\u306f\uff1f\u624b\u7d9a\u304d\u304b\u3089\u8ca1\u7523\u306e\u884c\u65b9\u307e\u3067\u4e01\u5be7\u306b\u89e3\u8aac<\/a>\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"a46iwc2af9s80dk90i2di\">Q.\u571f\u5730\u3060\u3051\u3092\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u304b<\/h3>\n<p><u>\u571f\u5730\u3060\u3051\u3092\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u571f\u5730\u4ee5\u5916\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3082\u653e\u68c4\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u304c\u6d3b\u7528\u3059\u308b\u4e88\u5b9a\u3082\u306a\u304f\u3001\u9700\u8981\u304c\u306a\u3044\u305f\u3081\u58f2\u5374\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u306a\u3044\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001<u>\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u306e\u6d3b\u7528\u3092\u691c\u8a0e<\/u>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritedlandattributionsystemtonationaltreasury\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u3068\u306f\uff1f\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n<h3 id=\"jqs7fbjxurofrs2koa9jgs\">Q.\u5b64\u72ec\u6b7b\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u307e\u3044\u3092\u7279\u6b8a\u6e05\u6383\u3057\u305f\u3089\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u304f\u306a\u308b\u306e\u304b<\/h3>\n<p>\u5b64\u72ec\u6b7b\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u307e\u3044\u3092<u>\u7279\u6b8a\u6e05\u6383\u3057\u305f\u3068\u3057\u3066\u3082\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059<\/u>\u3002<\/p>\n<p>\u7279\u6b8a\u6e05\u6383\u306f\u76f8\u7d9a\u8ca1\u7523\u3092\u51e6\u5206\u3059\u308b\u884c\u70ba\u3067\u306f\u306a\u304f\u3001\u73fe\u72b6\u7dad\u6301\u3092\u3059\u308b\u884c\u70ba\u3060\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001<a href=\"#uhdc5lu8tpm3znpivzjvsd\" target=\"_self\" rel=\"noopener\">1-1\u3067\u7d39\u4ecb\u3057\u305f\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u304c\u6210\u7acb\u3057\u305f\u5834\u5408<\/a>\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"3dl0fuyd0aktaziwkn2h9\">5.\u307e\u3068\u3081<\/h2>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4e2d\u3067\u3001\u300c\u81ea\u5206\u306f\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u306a\u3044\u3060\u308d\u3046\u304b\u2026\u300d\u3068\u5fc3\u914d\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u4e00\u756a\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u308b\u76f8\u7d9a\u653e\u68c4\u3067\u304d\u306a\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3092\u3082\u3046\u4e00\u5ea6\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th class=\"\" style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff11<\/th>\n<td style=\"width: 578.263px;\"><a href=\"https:\/\/pencii.jp\/edit-post\/8017#uhdc5lu8tpm3znpivzjvsd\" target=\"_self\" rel=\"noopener\">\u6cd5\u5b9a\u5358\u7d14\u627f\u8a8d\u304c\u6210\u7acb\u3057\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff12<\/th>\n<td style=\"width: 578.263px;\"><a href=\"https:\/\/pencii.jp\/edit-post\/8017#5womo837p12h93jc4p1wi9\" target=\"_self\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9593\u304c\u904e\u304e\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th class=\"\" style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff13<\/th>\n<td style=\"width: 578.263px;\"><a href=\"#l384wr7cycogaw84b29xw4\" target=\"_self\" 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