{"id":4653,"date":"2024-09-30T14:32:50","date_gmt":"2024-09-30T05:32:50","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4653"},"modified":"2025-07-22T10:47:51","modified_gmt":"2025-07-22T01:47:51","slug":"lifeinsurance-inheritancetax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/lifeinsurance-inheritancetax","title":{"rendered":"\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p><u>\u300c\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3067\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002<\/u><u>\u3053\u306e\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/u><\/p>\r\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n<p>\u672c\u8a18\u4e8b\u306f<strong><span style=\"color: #e25041;\">\u751f\u547d\u4fdd\u967a\u91d1\u3068\u76f8\u7d9a\u7a0e\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<br 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id=\"989crkby6e8yhmtsjfjjl\">1.\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u751f\u547d\u4fdd\u967a\u91d1\u3068\u306f<\/h2>\r\n<p>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u751f\u547d\u4fdd\u967a\u91d1\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<h3 id=\"eml6597os2c4rspevztwcg\">1-1.\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b<\/h3>\r\n<p><strong><span style=\"color: #e25041;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u3001\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/xhs2wj7l3f-1720413564.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u3053\u3053\u3067\uff11\u70b9\u3054\u6ce8\u610f\u3044\u305f\u3060\u304d\u305f\u3044\u3053\u3068\u306f\u3001\u300c<span style=\"font-size: 16px; color: #333333;\"><u>\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u4f34\u306a\u3063\u3066\u652f\u6255\u308f\u308c\u305f\u751f\u547d\u4fdd\u967a\u91d1\u3059\u3079\u3066\u306b\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/u><\/span><\/p>\r\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306e\u4fdd\u967a\u6599\u3092\u88ab\u76f8\u7d9a\u4eba\u304c\u8ca0\u62c5\u3057\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306e\u307f\u3067\u3059\u3002<\/span><\/p>\r\n<div class=\"attention a-1\">\r\n<p class=\"attention-p\"><strong>\u203b\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u306f<\/strong><\/p>\r\n<p class=\"attention-p\">\u6c11\u6cd5\u3067\u306f\u3001\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306e\u4fdd\u967a\u6599\u3092\u88ab\u4fdd\u967a\u8005\u304c\u8ca0\u62c5\u3057\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306f\u3001\u53d7\u53d6\u4eba\u56fa\u6709\u306e\u8ca1\u7523\u3067\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\r\n\u3057\u304b\u3057\u3001\u76f8\u7d9a\u7a0e\u6cd5\u3067\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u3092\u304d\u3063\u304b\u3051\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u300c\u5b9f\u8cea\u7684\u306b\u306f\u76f8\u7d9a\u3067\u5f97\u305f\u8ca1\u7523\u3068\u898b\u306a\u305b\u308b\u300d\u3068\u8003\u3048\u3001\u76f8\u7d9a\u7a0e\u3092\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<u>\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u3044\u304c\u3001\u300c\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u304a\u306a\u3058\u3088\u3046\u306b\u307f\u306a\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u8ca1\u7523\u306e\u3053\u3068\u3092\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3068\u547c\u3073\u307e\u3059\u3002<\/u><\/p>\r\n<\/div>\r\n<h3 id=\"gojlvrw7gqs4zqn7nruvp\">1-2.\u751f\u547d\u4fdd\u967a\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u5951\u7d04\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/h3>\r\n<p><span style=\"font-size: 16px; color: #e25041;\"><strong>\u751f\u547d\u4fdd\u967a\u91d1\u306f\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304c\u8ab0\u3067\u3001\u53d7\u53d6\u4eba\u304c\u8ab0\u304b\u3068\u3044\u3063\u305f\u5951\u7d04\u5f62\u614b\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u3001\u8d08\u4e0e\u7a0e\u3001\u6240\u5f97\u7a0e\u306a\u3069\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\r\n<p>\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u3084\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\r\n\u4ee5\u4e0b\u306e\u8868\u3067\u3001\u3054\u81ea\u8eab\u304c\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/j2nwl2il5om-1720413587-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\r\n<div class=\"attention a-1\">\r\n<p class=\"attention-p\"><span style=\"font-size: 16px;\">\u25a0\u88ab\u4fdd\u967a\u8005\uff1a\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u4eba<br \/>\r\n\u25a0\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\uff1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u4eba<br \/>\r\n\u25a0\u53d7\u53d6\u4eba\uff1a\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u4eba<\/span><\/p>\r\n<\/div>\r\n<h2 id=\"z0ed0kiwr3saiiayzqf0ob\">2.\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308b<\/h2>\r\n<p><strong><span style=\"color: #e25041;\">\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\r\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306f\u907a\u3055\u308c\u305f\u5bb6\u65cf\u306e\u751f\u6d3b\u4fdd\u969c\u306b\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u91d1\u984d\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<div class=\"attention a-1\">\r\n<p class=\"attention-p\" style=\"text-align: center;\"><span style=\"font-size: 20px;\"><strong><span style=\"color: #000000;\">\u975e\u8ab2\u7a0e\u67a0\u306e\u8a08\u7b97\u5f0f\uff1d<\/span><\/strong><\/span><span style=\"font-size: 30px;\"><strong><span style=\"color: #e25041;\">500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/span><\/strong><\/span><\/p>\r\n<\/div>\r\n<h3 id=\"n8doktq906eznnerg7qhur\">2-1.\u975e\u8ab2\u7a0e\u67a0\u306f\u300c\u76f8\u7d9a\u4eba\u304c\u53d7\u53d6\u4eba\u306e\u751f\u547d\u4fdd\u967a\u91d1\u300d\u306e\u307f\u304c\u5bfe\u8c61<\/h3>\r\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u4eba\u304c\u53d7\u53d6\u4eba\u306e\u751f\u547d\u4fdd\u967a\u91d1\u306e\u307f\u304c\u5bfe\u8c61<\/span><\/strong>\u3067\u3059\u3002<\/p>\r\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u3084\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5b6b\u304c\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u306f\u3001\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306f\u3001\u3059\u3079\u3066\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<h3 id=\"92l7lqazz1avtpvlr3yyks\">2-2.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u6570\u3092\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h3>\r\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u70b9\u306b\u6ce8\u610f\u3057\u3066\u6570\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<div class=\"attention a-1\">\r\n<ul>\r\n\t<li>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u3066\u3082\u3001\u305d\u306e\u4eba\u3092\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u3066\u30ab\u30a6\u30f3\u30c8\u3059\u308b<\/li>\r\n\t<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u990a\u5b50\u304c\u3044\u308b\u5834\u5408\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u990a\u5b50\u306e\u6570\u306f\u3001\u300c\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\u306f\uff11\u4eba\u300d\u300c\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u306f\uff12\u4eba\u300d\u307e\u3067<\/li>\r\n<\/ul>\r\n<\/div>\r\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legalheir\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u8ab0\u306a\u306e\u304b\uff1f\u8ff7\u3044\u3084\u3059\u304410\u306e\u4e8b\u4f8b\u3064\u304d<\/a><\/p>\r\n<h2 id=\"42udlfyq4a61v7suatt6aj\">3.\u751f\u547d\u4fdd\u967a\u91d1\u306b\u304b\u304b\u308f\u308b\u76f8\u7d9a\u7a0e\u306e\u6ce8\u610f\u70b9<\/h2>\r\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306b\u304b\u304b\u308f\u308b\u76f8\u7d9a\u7a0e\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<h3 id=\"pd2jsfiyo54tjq01j7023\">3-1.\u5b6b\u306e\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u52a0\u7b97\u3055\u308c\u308b<\/h3>\r\n<p class=\"\"><u>\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5b6b\u304c\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u52a0\u7b97<\/u>\u3055\u308c\u307e\u3059\u3002<br \/>\r\n\uff08\u203b\u4ee3\u8972\u76f8\u7d9a\u306b\u3088\u308a\u3001\u5b6b\u304c\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u5bfe\u8c61\u5916\uff09<\/p>\r\n<p>\u76f8\u7d9a\u7a0e\u306b\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u4e21\u89aa\u30fb\u5b50\u4f9b\uff09\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u304c\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u305d\u306e\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u308b\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u5b6b\u306f\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u3067\u3082\u914d\u5076\u8005\u3067\u3082\u306a\u3044\u306e\u3067\u3001\u3053\u306e\uff12\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\r\n\uff13\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u8a08\u7b97\u306e\u7d50\u679c\u3001\u5b6b\u306e\u7d0d\u3081\u308b\u3079\u304d\u76f8\u7d9a\u7a0e\u304c\u4eee\u306b100\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u5b6b\u304c\u5b9f\u969b\u306b\u7d0d\u3081\u308b\u76f8\u7d9a\u7a0e\u306f120\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legal-heir-grandson\" target=\"_blank\" rel=\"noopener\">\u5b6b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\uff1f\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u304b\u3089\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac<\/a><\/p>\r\n<h3 id=\"0qquerebt7345vobuypsvh\">3-2.\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3082\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3067\u304d\u308b<\/h3>\r\n<p><u>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3082\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\r\n<p>\u3057\u304b\u3057\u3001<u>\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u3001\u975e\u8ab2\u7a0e\u67a0\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><br \/>\r\n\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306e\u5168\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff5c\u9078\u629e\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u6642\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a><\/p>\r\n<h3 id=\"7kgswo6fultl6yadmi7a8\">3-3.\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u4f7f\u3063\u3066\u751f\u524d\u306b\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u306b\u3001\u975e\u8ab2\u7a0e\u67a0\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/h3>\r\n<p><u>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u4f7f\u3063\u3066\u751f\u524d\u306b\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306b\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\r\n<p>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3068\u306f\u3001\u533b\u5e2b\u304b\u3089\u4f59\u547d\uff16\u30f6\u6708\u4ee5\u5185\u306e\u5ba3\u544a\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\uff08\u751f\u547d\u4fdd\u967a\u91d1\uff09\u306e\u4e00\u5b9a\u984d\u3092\u751f\u524d\u306b\u53d7\u3051\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\r\n<p>\u3053\u306e\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u4f7f\u3063\u3066\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3092\u524d\u6255\u3044\u3057\u3066\u3082\u3089\u3063\u305f\u3082\u306e\u306e\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3059\u308b\u307e\u3067\u306b\u4f7f\u3044\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u6b8b\u984d\u3059\u3079\u3066\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u25a0<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/01\/03.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000\u30ea\u30d3\u30f3\u30b0\u30fb\u30cb\u30fc\u30ba\u7279\u7d04\u306b\u57fa\u3065\u304f\u751f\u524d\u7d66\u4ed8\u91d1<\/a><\/p>\r\n<h3 id=\"mw5yi9n1tan1rcl1liv1iu\">3-4.\u751f\u547d\u4fdd\u967a\u91d1\u3068\u4e00\u7dd2\u306b\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u305f\u91d1\u92ad\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u30fb\u306a\u3089\u306a\u3044\u3082\u306e\u304c\u3042\u308b<\/h3>\r\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u3068\u4e00\u7dd2\u306b\u914d\u5f53\u91d1\u3084\u9045\u5ef6\u5229\u606f\u306a\u3069\u306e\u91d1\u92ad\u304c\u4e00\u7dd2\u306b\u632f\u308a\u8fbc\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\r\n\u3053\u308c\u3089\u306e\u91d1\u92ad\u306f<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3068\u3001\u306a\u3089\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\r\n<p>\u4ee5\u4e0b\u306e\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<br \/>\r\n\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u6642\u306f\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<table style=\"width: 100%;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td rowspan=\"3\" style=\"width: 50%; background-color: #efefef;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e<\/strong><br \/>\r\n\uff08\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\uff09<\/td>\r\n<td style=\"width: 50.0000%;\"><strong><span style=\"color: #e25041;\">\u914d\u5f53\u91d1\uff08\u5270\u4f59\u91d1\uff09<\/span><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 50.0000%;\">\u5272\u623b\u91d1<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 50.0000%;\">\u524d\u7d0d\u4fdd\u967a\u6599<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<table style=\"width: 768px;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td rowspan=\"3\" style=\"background-color: #efefef; width: 383.6px;\">\r\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3082\u306e<\/strong><br \/>\r\n\uff08\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u3089\u306a\u3044\u3082\u306e\uff09<\/p>\r\n<\/td>\r\n<td style=\"width: 383.6px;\"><strong><span style=\"color: #e25041;\">\u751f\u5b58\u7d66\u4ed8\u91d1<\/span><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 383.6px;\">\u7279\u7d04\u9084\u4ed8\u91d1<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 383.6px;\">\u5165\u9662\u7d66\u4ed8\u91d1<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h2 id=\"bj4flhruef6zwrfskuavvp\">4.\u751f\u547d\u4fdd\u967a\u91d1\u3068\u76f8\u7d9a\u7a0e\u306e\u95a2\u4fc2\u3067\u8ff7\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092<\/h2>\r\n<p><strong><span style=\"color: #e25041;\">\u751f\u547d\u4fdd\u967a\u91d1\u3068\u76f8\u7d9a\u7a0e\u306e\u95a2\u4fc2\u3067\u8ff7\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\r\n<p><a href=\"#989crkby6e8yhmtsjfjjl\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306b\u751f\u547d\u4fdd\u967a\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u5951\u7d04\u5f62\u614b\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<br \/>\r\n\u307e\u305f\u3001<a href=\"#mw5yi9n1tan1rcl1liv1iu\" target=\"_self\" rel=\"noopener\">3\u7ae0<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306b\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3068\u4e00\u7dd2\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u914d\u5f53\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3060\u304c\u3001\u9045\u5ef6\u5229\u606f\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u306a\u3069\u3001\u7d30\u304b\u306a\u6ce8\u610f\u70b9\u3082\u591a\u6570\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u4e88\u5b9a\u3060\u304c\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u76f8\u7d9a\u8ca1\u7523\u306b\u8a08\u4e0a\u3059\u308c\u3070\u826f\u3044\u304b\u8ff7\u3063\u305f\u5834\u5408\u306f\u3001\u7121\u7406\u3092\u305b\u305a\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<div class=\"attention a-1\">\r\n<p class=\"attention-p\">\u8fbb\u30fb\u672c\u90f7 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margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/a><\/p>\r\n<\/div>\r\n<h2 id=\"tyovulxcvrbk5vkd3hwji\">5.\u307e\u3068\u3081<\/h2>\r\n<p>\u672c\u8a18\u4e8b\u306f<strong>\u751f\u547d\u4fdd\u967a\u91d1\u3068\u76f8\u7d9a\u7a0e\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac<\/strong>\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\r\n<p>\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u308b\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u5951\u7d04\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3053\u3068\u304c\u4e00\u76ee\u3067\u308f\u304b\u308b\u56f3\u3092\u3082\u3046\u4e00\u5ea6\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/09\/j2nwl2il5om-1720413587-1.png\" class=\"fr-draggable\" \/><\/p>\r\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u304a\u8abf\u3079\u3057\u3066\u3044\u308b\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u7acb\u3066\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3067\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002\u3053\u306e\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u672c\u8a18\u4e8b\u306f\u751f\u547d\u4fdd\u967a\u91d1\u3068\u76f8\u7d9a\u7a0e\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u8a73 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":4648,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-4653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zaisan"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4653","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=4653"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4653\/revisions"}],"predecessor-version":[{"id":6839,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4653\/revisions\/6839"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/4648"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=4653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=4653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}