{"id":4949,"date":"2024-10-16T09:00:00","date_gmt":"2024-10-16T00:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4949"},"modified":"2025-07-22T11:19:07","modified_gmt":"2025-07-22T02:19:07","slug":"land-inheritance-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/land-inheritance-tax","title":{"rendered":"\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\uff1f\u571f\u5730\u306e\u7a2e\u985e\u306e\u898b\u5206\u3051\u65b9\u3092\u5199\u771f\u4ed8\u304d\u3067\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<br \/>\n\u300c\u8a08\u7b97\u306f\u81ea\u5206\u3067\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u307f\u306a\u3055\u3093\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u672c\u8a18\u4e8b\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u304b<\/li>\n<li>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u51fa\u3057\u65b9<\/li>\n<li>\u306a\u305c\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\u306a\u306e\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u3054\u81ea\u8eab\u3067\u884c\u3046\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u51fa\u3057\u65b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\u307e\u305f\u3001\u79c1\u306f<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u542b\u3080\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u306a\u305c\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306a\u76f8\u7d9a\u7a0e\u984d\u3084\u4f5c\u696d\u6642\u9593\u306a\u3069\u306e\u6839\u62e0\u3092\u793a\u3057\u306a\u304c\u3089<a href=\"#s6u9kbtvk7hr7r7bro4uh\" rel=\"noopener\">3\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u308b\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u7acb\u3066\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"7dbpj26z1sjkmhs9o68n1\">1.\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<blockquote>\n<p><a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c2\u6761\u3000\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2<\/a><\/p>\n<p><span style=\"font-size: 16px; color: #383838;\">\u7b2c\u4e00\u6761\u306e\u4e09\u7b2c\u4e00\u9805\u7b2c\u4e00\u53f7\u53c8\u306f\u7b2c\u4e8c\u53f7\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u8005\u306b\u3064\u3044\u3066\u306f\u3001<\/span><u>\u305d\u306e\u8005\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u5168\u90e8\u306b\u5bfe\u3057\u3001\u76f8\u7d9a\u7a0e\u3092\u8ab2\u3059\u308b\u3002<\/u><\/p>\n<\/blockquote>\n<p>\u305d\u306e\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u571f\u5730\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3001\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"color: #e25041;\">\u203b<\/span><\/strong><strong><span style=\"color: #e25041;\">\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5fc5\u305a\u3057\u3082\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u7a0e\u306f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u306a\u3069\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u306a\u3069\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p class=\"attention-p\">\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-basicdeduction\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f\uff5c\u63a7\u9664\u984d\u3084\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/p>\n<\/div>\n<h2 id=\"utaz8hv7y2z8zxz4q9mjl\">2.\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u51fa\u3057\u65b9<\/h2>\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u51fa\u3057\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u571f\u5730\u3092\u542b\u3081\u305f\u5404\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u901a\u308a\u306b\u9032\u3081\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u571f\u5730\u4ee5\u5916\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u51fa\u3057\u65b9\u3082\u78ba\u8a8d\u3057\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-assessment-amount#3\">\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/p>\n<table style=\"width: 100%; height: 69px;\" width=\"100%\">\n<tbody>\n<tr style=\"height: 23px;\">\n<th style=\"text-align: center; height: 23px;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/th>\n<td style=\"width: 69.9797%; height: 23px;\">\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u5730\u76ee\u3092\u78ba\u8a8d\u3057\u3001\u305d\u308c\u306b\u4f34\u3063\u3066\u8a55\u4fa1\u306e\u5358\u4f4d\u3092\u5224\u5b9a\u3059\u308b<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"text-align: center; height: 23px;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/th>\n<td style=\"width: 69.9797%; height: 23px;\">\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<th style=\"text-align: center; height: 23px;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/th>\n<td style=\"width: 69.9797%; height: 23px;\">\u5b9f\u969b\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u51fa\u3059<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"9w6ua0m0folewyet8jmy8l\">2-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u5730\u76ee\u3092\u78ba\u8a8d\u3057\u3001\u305d\u308c\u306b\u4f34\u3063\u3066\u8a55\u4fa1\u306e\u5358\u4f4d\u3092\u5224\u5b9a\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u3042\u306a\u305f\u304c\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u5730\u76ee\u3092\u78ba\u8a8d<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5730\u76ee\u306b\u306f<span style=\"font-size: 16px; color: #333333;\">\u300c\u767b\u8a18\u5730\u76ee\u300d\u300c\u8ab2\u7a0e\u5730\u76ee\u300d\u300c\u73fe\u6cc1\u5730\u76ee\u300d\u306e\uff13\u3064\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u3059\u308b\u4e0a\u3067\u5229\u7528\u3059\u308b\u306e\u306f\u3001\u300c\u73fe\u6cc1\u5730\u76ee\u300d\u3067\u3059\u3002<\/span><\/p>\n<p><u>\u73fe\u6cc1\u5730\u76ee\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u660e\u7d30\u66f8\u306b\u8a18\u8f09<\/u>\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/z2dwwrfx92s-1722819127.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3057\u304b\u3057\u3001\u4e2d\u306b\u306f\u8ab2\u7a0e\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u73fe\u6cc1\u5730\u76ee\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65e5\u306e\u5229\u7528\u72b6\u6cc1\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65e5\u306e\u5229\u7528\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u305f\u5730\u76ee\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u306f\u3001\u8a55\u4fa1\u3092\u3059\u308b\u305f\u3081\u306e\u571f\u5730\u306e\u533a\u5207\u308a\u3092\u5224\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u300c\u8a55\u4fa1\uff08\u306e\uff09\u5358\u4f4d\u300d\u3067\u3059\u3002\u539f\u5247\u7684\u306b\u306f\u3001\u5730\u76ee\u3054\u3068\u306b\u8a55\u4fa1\u5358\u4f4d\u304c\u6c7a\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u4f8b\u5916\u3082\u591a\u3005\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u540c\u3058\u5730\u76ee\u306e\u4e2d\u3067\u3082\u5229\u7528\u72b6\u6cc1\u306b\u3088\u308a\u3055\u3089\u306b\u8a55\u4fa1\u5358\u4f4d\u3092\u5224\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5927\u5909\u96e3\u3057\u3044\u90e8\u5206\u3067\u3059\u3002<br \/>\n\u5229\u7528\u5358\u4f4d\u306b\u3088\u308a\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u5c11\u3057\u3067\u3082\u300c\u3053\u306e\u571f\u5730\u306f\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306b\u3069\u306e\u3088\u3046\u306b\u5206\u3051\u308b\u306e\u304b\u306a\u300d\u3068\u60a9\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"iqpldjkhc9nz81kyaaare\">2-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4ee5\u4e0b\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u57fa\u3065\u3044\u3066\u3001<strong><span style=\"color: #e25041;\">\u3042\u306a\u305f\u304c\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u8a55\u4fa1<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u983b\u5ea6\u304c\u591a\u3044\u3001\u5b85\u5730\u3001\u8fb2\u5730\uff08\u7530\u30fb\u7551\uff09\u3001\u5c71\u6797\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u3089\u306b\u8a73\u3057\u3044\u8a55\u4fa1\u65b9\u6cd5\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30da\u30fc\u30b8\u3082\u3054\u7528\u610f\u3057\u307e\u3057\u305f\u3002\u5730\u76ee\u540d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3054\u89a7\u306b\u306a\u308c\u307e\u3059\u306e\u3067\u3001\u9069\u5b9c\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002\u571f\u5730\u306b\u95a2\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3055\u3089\u306b\u8a55\u4fa1\u984d\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\">\u203b\u5199\u771f\u306f\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; height: 3791px;\" width=\"100%\">\n<tbody>\n<tr style=\"height: 411px;\">\n<td style=\"width: 40.4369%; height: 411px;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#3\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 20px;\">\u5b85\u5730<\/span><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/3jq476ar2tl-1723009588-scaled.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/a><\/strong><\/td>\n<td style=\"width: 59.4329%; height: 411px;\">\n<p><u><strong>\u5efa\u7269\u306e\u6577\u5730\u3001\u307e\u305f\u306f\u5efa\u7269\u306e\u7dad\u6301\u30fb\u52b9\u7528\u3092\u679c\u305f\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u571f\u5730<\/strong><\/u><\/p>\n<p>\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u2460\u8def\u7dda\u4fa1\u65b9\u5f0f\uff1a\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u00d7\u5404\u7a2e\u88dc\u6b63\u7387\u00d7\u571f\u5730\u306e\u9762\u7a4d<br \/>\n\u2461\u500d\u7387\u65b9\u5f0f\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 740px;\">\n<td style=\"width: 40.4369%; height: 740px;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/farmland-inheritance-tax-evaluation\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 20px;\"><strong>\u8fb2\u5730\uff08\u7530\u30fb\u7551\uff09<\/strong><\/span><\/a><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/g824jkztaoi-1723009587.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/0bqlt5vnb71-1723010085.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/td>\n<td style=\"width: 59.4329%; height: 740px;\">\n<p><u><strong>\u7530\uff1a\u8fb2\u8015\u5730\u3067\u7528\u6c34\u3092\u5229\u7528\u3057\u3066\u8015\u4f5c\u3059\u308b\u571f\u5730<\/strong><\/u><br \/>\n<u><strong>\u7551\uff1a\u8fb2\u8015\u5730\u3067\u7528\u6c34\u3092\u5229\u7528\u3057\u306a\u3044\u3067\u8015\u4f5c\u3059\u308b\u571f\u5730<\/strong><\/u><\/p>\n<p>\u8fb2\u5730\uff08\u7530\u30fb\u7551\uff09\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u306b\u533a\u5206\u3055\u308c\u3001\u8a55\u4fa1\u65b9\u6cd5\u3082\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u2460\u7d14\u8fb2\u5730\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<br \/>\n\u2461\u4e2d\u9593\u8fb2\u5730\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<br \/>\n\u2462\u5e02\u8857\u5730\u8fb2\u5730\uff1a(\u5b85\u5730\u3068\u307f\u306a\u3057\u305f\u5834\u5408\u306e1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\uff0d1\u33a1\u3042\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb)\u00d7\u571f\u5730\u306e\u9762\u7a4d<br \/>\n\u2463\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\uff1a\u5e02\u8857\u5730\u8fb2\u5730\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u00d780\uff05<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 366px;\">\n<td style=\"width: 40.4369%; height: 366px;\"><strong><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/sanrin-hyoka\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 20px;\">\u5c71\u6797<\/span><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/m6b39yxtgia-1723009948.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/a><\/strong><\/td>\n<td style=\"width: 59.4329%; height: 366px;\">\n<p><u><strong>\u8015\u4f5c\u306e\u65b9\u6cd5\u306b\u3088\u3089\u306a\u3044\u3067\u7af9\u6728\u306e\u751f\u80b2\u3092\u3059\u308b\u571f\u5730<\/strong><\/u><\/p>\n<p><span style=\"font-size: medium; color: #333333;\">\u5c71\u6797\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n\u2460\u7d14\u5c71\u6797\uff1a<span style=\"font-size: medium; color: #333333;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<\/span><br \/>\n\u2461\u4e2d\u9593\u5c71\u6797\uff1a<span style=\"font-size: medium; color: #333333;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<\/span><br \/>\n\u2462\u5e02\u8857\u5730\u5c71\u6797\uff1a<span style=\"font-size: medium; color: #333333;\">(\u5b85\u5730\u3068\u307f\u306a\u3057\u305f\u5834\u5408\u306e1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\uff0d1\u33a1\u3042\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb)\u00d7\u571f\u5730\u306e\u9762\u7a4d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 410px;\">\n<td style=\"width: 40.4369%; height: 410px;\"><span style=\"text-decoration: underline;\"><span style=\"font-size: 20px;\">\u539f\u91ce<\/span><\/span><br \/>\n<span style=\"text-decoration: underline;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/kq37onlhege-1723010262.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/span><\/td>\n<td style=\"width: 59.4329%; height: 410px;\">\n<p><strong><span style=\"text-decoration: underline;\">\u8015\u4f5c\u306e\u65b9\u6cd5\u306b\u3088\u3089\u306a\u3044\u3067\u96d1\u8349\u3001\u304b\u3093\u6728\u985e\u306e\u751f\u80b2\u3059\u308b\u571f\u5730<\/span><\/strong><\/p>\n<p><span style=\"font-size: medium; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u8ca1\u7523\u8a55\u4fa1\u3067\u306f\u3001\u539f\u91ce\u3092\u2460\uff5e\u2462\u306e\uff13\u7a2e\u985e\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/span><br \/>\n\u2460\u7d14\u539f\u91ce\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<br \/>\n\u2461\u4e2d\u9593\u539f\u91ce\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<br \/>\n\u2462\u5e02\u8857\u5730\u539f\u91ce\uff1a(\u5b85\u5730\u3068\u307f\u306a\u3057\u305f\u5834\u5408\u306e1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\uff0d1\u33a1\u3042\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb)\u00d7\u571f\u5730\u306e\u9762\u7a4d<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 360px;\">\n<td style=\"width: 40.4369%; height: 360px;\"><span style=\"font-size: 20px;\"><strong>\u7267\u5834<\/strong><\/span><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/c74v45vv97o-1723011008.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/td>\n<td style=\"width: 59.4329%; height: 360px;\">\n<p><strong><u>\u5bb6\u755c\u3092\u653e\u7267\u3059\u308b\u571f\u5730<\/u><\/strong><\/p>\n<p>\u539f\u91ce\u306b\u6e96\u3058\u3066\u8a55\u4fa1<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 365px;\">\n<td style=\"width: 40.4369%; height: 365px;\"><span style=\"font-size: 20px;\"><strong>\u6c60\u6cbc<\/strong><\/span><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/5xzk3ng2z37-1723011270.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/td>\n<td style=\"width: 59.4329%; height: 365px;\">\n<p><strong><u>\u304b\u3093\u304c\u3044\u7528\u6c34\u3067\u306a\u3044\u6c34\u306e\u8caf\u7559\u6c60<\/u><\/strong><\/p>\n<p>\u539f\u91ce\u306b\u6e96\u3058\u3066\u8a55\u4fa1<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 374px;\">\n<td style=\"width: 40.4369%; height: 374px;\"><span style=\"font-size: 20px;\"><strong>\u9271\u6cc9\u5730<\/strong><\/span><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/bckmoey3jhu-1723012479.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/td>\n<td style=\"width: 59.4329%; height: 374px;\">\n<p><strong><u>\u9271\u6cc9\uff08\u6e29\u6cc9\u3092\u542b\u3080\uff09\u306e\u6e67\u51fa\u53e3\u53ca\u3073\u305d\u306e\u7dad\u6301\u306b\u5fc5\u8981\u306a\u571f\u5730<\/u><\/strong><\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387\u53c8\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u4e00\u5b9a\u306e\u5272\u5408<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 765px;\">\n<td style=\"width: 40.4369%; height: 765px;\"><span style=\"font-size: 20px;\"><strong>\u96d1\u7a2e\u5730<\/strong><\/span><strong><br \/>\n<\/strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/mg6epo9u6m-1723080144.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/oeug7ivprug-1723080557.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/td>\n<td style=\"width: 59.4329%; height: 765px;\">\n<p><strong><u>\u4ee5\u4e0a\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u571f\u5730<br \/>\nex)\u99d0\u8eca\u5834\u3001\u8cc7\u6750\u7f6e\u5834\u3001\u30b4\u30eb\u30d5\u5834\u3001\u516c\u5712\u3001\u7a7a\u304d\u5730\u306a\u3069<\/u><\/strong><\/p>\n<p>\u6c7a\u307e\u3063\u305f\u8a55\u4fa1\u65b9\u6cd5\u306f\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066<br \/>\n\u8fd1\u508d\u5730\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\uff08\u305d\u306e\u96d1\u7a2e\u5730\u3068\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u4ed8\u8fd1\u306e\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u540c\u3058\u65b9\u6cd5\u3067\u8a55\u4fa1\u3059\u308b\uff09\u3067\u8a55\u4fa1\u3002<span>\u30b4\u30eb\u30d5\u5834\u3001\u904a\u5712\u5730\u306a\u3069\u4e00\u90e8\u306e\u9650\u3089\u308c\u305f\u96d1\u7a2e\u5730\u306f\u3001\u8a55\u4fa1\u306b\u3064\u3044\u3066\u500b\u5225\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"u8qaivqsz7fujiz5gr9yc8\">2-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\uff12\u3067\u78ba\u8a8d\u3057\u305f\u8a55\u4fa1\u65b9\u6cd5\u306b\u57fa\u3065\u3044\u3066\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u983b\u5ea6\u304c\u591a\u3044\u3001<\/span><span style=\"font-size: 16px; color: #333333;\">\u5b85\u5730\u3001\u8fb2\u5730(\u7530\u30fb\u7551)\u3001\u5c71\u6797\u306b\u3064\u3044\u3066\u306f\u3001\u8a73\u3057\u3044\u8a55\u4fa1\u65b9\u6cd5\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30da\u30fc\u30b8\u3092\u3054\u7528\u610f\u3044\u305f\u3057\u307e\u3057\u305f\u306e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<ul>\n<li>\u5b85\u5730\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#3\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u3057\u305f\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\uff14\u30b9\u30c6\u30c3\u30d7<\/a><\/li>\n<li>\u8fb2\u5730(\u7530\u30fb\u7551)\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/farmland-inheritance-tax-evaluation\" target=\"_blank\" rel=\"noopener\">\u8fb2\u5730\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\uff01\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f<\/a><\/li>\n<li>\u5c71\u6797\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/sanrin-hyoka\/\" target=\"_blank\" rel=\"noopener\">\u5c71\u6797\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1 \uff5e\u5468\u8fba\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059<\/a><\/li>\n<\/ul>\n<h2 id=\"s6u9kbtvk7hr7r7bro4uh\">3.\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff13\u3064\u306e\u7406\u7531<\/h2>\n<p>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff13\u3064\u306e\u7406\u7531\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u542b\u3080\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u300c\u7121\u99c4\u306a\u304f\u3001\u8ca0\u62c5\u306a\u304f\u3001\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u300d\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><a href=\"#utaz8hv7y2z8zxz4q9mjl\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0<\/a>\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<u>\u3042\u306a\u305f\u306b\u300c\u7121\u99c4\u306a\u304f\u3001\u8ca0\u62c5\u306a\u304f\u3001\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u30cb\u30fc\u30ba\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff1f\u305d\u306e\u7406\u7531\u3068\u9078\u3073\u65b9\u30fb\u8cbb\u7528\u3092\u5fb9\u5e95\u89e3\u8aac<\/a><\/p>\n<h3 id=\"40uuk3e1kz8ahoaz616wvw\">3-1.\u3010\u7406\u7531\uff11\u3011\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u300c\u7121\u99c4\u306a\u304f\u300d\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u300c\u7121\u99c4\u306a\u304f\u300d\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u571f\u5730\u306e\u8a55\u4fa1\u306b\u306f\u3001\u69d8\u3005\u306a\u7279\u4f8b\u3084\u6e1b\u984d\u8981\u7d20\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u7279\u4f8b\u3084\u6e1b\u984d\u8981\u7d20\u3092\u9069\u6b63\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u3082\u4e00\u4f8b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5b85\u5730\u3067\u3042\u308c\u3070\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f80%\u6e1b\u306e1,200\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c1,200\u4e07\u5186\u307e\u3067\u6e1b\u984d\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u6570\u767e\u4e07\u5186\u5358\u4f4d\u3067\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/10\/zu635yvx0jl-1722560981-1722825656.png\" class=\"fr-draggable\" \/><\/p>\n<p><u>\u7a0e\u52d9\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u3088\u3046\u306a\u7279\u4f8b\u30fb\u6e1b\u984d\u8981\u7d20\u3092\u6f0f\u308c\u306a\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u7121\u99c4\u306a\u7a0e\u91d1\u3092\u9650\u308a\u306a\u304f\u300c\uff10\u300d\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7121\u99c4\u306a\u304f\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3044\u305f\u3044\u65b9\u306f\u3001\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-realestate-evaluation#3-22\">\u4e3b\u306a\u571f\u5730\u306e\u6e1b\u984d\u8981\u7d20\u306e\u4e00\u89a7<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/simplified-chart#2\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u63a7\u9664\u30fb\u7279\u4f8b\u306e\u4e00\u89a7<\/a><\/p>\n<h3 id=\"2ao5wbk5dsgghpih7ho7er\">3-2.\u3010\u7406\u7531\uff12\u3011\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u300c\u8ca0\u62c5\u306a\u304f\u300d\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u3067\u304d\u308b<\/h3>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u300c\u8ca0\u62c5\u306a\u304f\u300d\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u3068\u3001<strong><span style=\"color: #e25041;\">\u7d04200\u6642\u9593<\/span><\/strong>\u3092\u8981\u3057\u307e\u3059\u3002<br \/>\n<u>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u76f8\u7d9a\u4eba\u306e\u65b9\u306b\u3068\u3063\u3066\u3001\u304b\u306a\u308a\u306e\u8ca0\u62c5\u304c\u3042\u308b\u624b\u7d9a\u304d<\/u>\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d0430\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d0450\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d0410-50\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d0450\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d0410\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u8a08<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d04192\u6642\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3057\u304b\u3057\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u3054\u81ea\u8eab\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u306e\u306b\u8981\u3059\u308b\u6642\u9593\u306f\u3001\u7d0410\u6642\u9593\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u4eba\u3057\u304b\u53ce\u96c6\u3067\u304d\u306a\u3044\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d045\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u907a\u7523\u5206\u5272\u5354\u8b70<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d041\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7a0e\u7406\u58eb\u3068\u306e\u9762\u8ac7\uff08\u7d04\uff13\u56de\uff09<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d043\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u8a08<\/th>\n<td style=\"width: 50%; text-align: center;\">\u7d0410\u6642\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #e25041;\">\u4e21\u8005\u306e\u5dee\u306f19\u500d<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u8ca0\u62c5\u306a\u304f\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3044\u305f\u3044\u65b9\u306f\u3001\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"4bnetcdya8d4uc8w8ir11o\">3-3.\u3010\u7406\u7531\uff13\u3011\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u300c\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u300d\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u3067\u304d\u308b<\/h3>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u300c\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u300d\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u306b\u306f\u3001\u5404\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u8003\u3048\u65b9\u306a\u3069\u3001\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<u>\u65e5\u5e38\u751f\u6d3b\u306b\u304a\u3044\u3066\u99b4\u67d3\u307f\u306e\u306a\u3044\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u77e5\u8b58\u3092\u3001\u81ea\u5206\u3067\u4e00\u304b\u3089\u52c9\u5f37\u3057\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u304b\u308910\u30f6\u6708\u3068\u3044\u3046\u671f\u9650\u5185\u306b\u7d42\u308f\u3089\u305b\u308b<\/u>\u3053\u3068\u306f\u3001\u7cbe\u795e\u7684\u306b\u5927\u304d\u306a\u30b9\u30c8\u30ec\u30b9\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u4e07\u304c\u4e00\u7a0e\u52d9\u8abf\u67fb\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u81ea\u5b85\u306b\u7a0e\u52d9\u7f72\u8077\u54e1\u304c\u6765\u3066\u4f55\u6642\u9593\u3082\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u53d7\u3051\u308b<\/u>\u3053\u3068\u306b\u306a\u308a\u3001\u3053\u3061\u3089\u3082\u7cbe\u795e\u7684\u306b\u5927\u304d\u306a\u30b9\u30c8\u30ec\u30b9\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3059\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u5404\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u304b\u3089\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u307e\u3067\u3001\u7a0e\u7406\u58eb\u304c\u4ee3\u884c<\/span><\/strong>\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u9069\u5207\u306a\u8ca1\u7523\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b<\/span><\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3044\u305f\u3044\u65b9\u306f\u3001\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"qnsj21u8jmha4zrynp2er\">4.\u571f\u5730\u3068\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u571f\u5730\u3068\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"54c9fllnbikf2qqs8x975m\">Q.1 \u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u9ad8\u3059\u304e\u3066\u3001\u76f8\u7d9a\u7a0e\u304c\u9ad8\u984d\u306b\u306a\u3063\u3066\u6255\u3048\u306a\u3044\u3002\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u304b\u3002<\/h3>\n<p>A.\u307e\u305a\u306f\u3001\u9069\u6b63\u306a\u8ca1\u7523\u8a55\u4fa1\u3001\u63a7\u9664\u30fb\u7279\u4f8b\u306e\u9069\u7528\u3067\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u304b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u3054\u81ea\u8eab\u3067\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e0a\u3067\u3001\u307e\u3060\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u9ad8\u3059\u304e\u3066\u3001\u76f8\u7d9a\u7a0e\u304c\u9ad8\u984d\u3068\u306a\u308a\u652f\u6255\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u7d0d\u7a0e\u8cc7\u91d1\u3092\u7528\u610f\u3059\u308b\u65b9\u6cd5\u3001\u7269\u7d0d\u30fb\u5ef6\u7d0d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306f\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u9069\u6b63\u306b\u4e0b\u3052\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u7d0d\u7a0e\u8cc7\u91d1\u307e\u3067\u8003\u3048\u305f\u3054\u63d0\u6848\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4211.htm\" target=\"_blank\" rel=\"noopener\">No.4211\u2003\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4214.htm\" target=\"_blank\" rel=\"noopener\">No.4214\u3000\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d<\/a><\/p>\n<h3 id=\"cfcdwvwbwrlmobwkg17osb\">Q.2 \u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u304d\u308b\u30b5\u30a4\u30c8\u306f\u306a\u3044\u304b<\/h3>\n<p>A.\u56fd\u7a0e\u5e81HP\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4152.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u8981\u5426\u5224\u5b9a\u30b3\u30fc\u30ca\u30fc<\/a>\u304c\u4fbf\u5229\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u8981\u5426\u5224\u5b9a\u306e\u30b3\u30fc\u30ca\u30fc\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u4e2d\u3067\u571f\u5730\u306e\u8a55\u4fa1\u306e\u6982\u7b97\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u69d8\u3005\u306a\u7a0e\u7406\u58eb\u6cd5\u4eba\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u76f8\u7d9a\u7a0e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u30b5\u30a4\u30c8\u3092\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u79c1\u304c\u8abf\u3079\u305f\u3068\u3053\u308d\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u304d\u308b\u3082\u306e\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u307f\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81HP\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4152.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u8981\u5426\u5224\u5b9a\u30b3\u30fc\u30ca\u30fc<\/a>\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"u78e9z420aylmuhb0neyf\">5.\u307e\u3068\u3081<\/h2>\n<p>\u300c\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<br \/>\n\u300c\u8a08\u7b97\u306f\u81ea\u5206\u3067\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d\u3068\u304a\u60a9\u307f\u306e\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001<a href=\"#utaz8hv7y2z8zxz4q9mjl\" rel=\"noopener\">\uff12\u7ae0<\/a>\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001<u>\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093<\/u>\u3002<br \/>\n\u3057\u304b\u3057\u3001<strong><span style=\"color: #e25041;\">\u3042\u306a\u305f\u306b\u300c\u7121\u99c4\u306a\u304f\u3001\u8ca0\u62c5\u306a\u304f\u3001\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u30cb\u30fc\u30ba\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u308b\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u7acb\u3066\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u306f\u3044\u304f\u3089\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d \u300c\u8a08\u7b97\u306f\u81ea\u5206\u3067\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u307f\u306a\u3055\u3093\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u62b1\u3048\u3066\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u305b\u3093\u304b\uff1f \u672c\u8a18\u4e8b\u306f\u76f8\u7d9a [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":4936,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-4949","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\/4949","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=4949"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4949\/revisions"}],"predecessor-version":[{"id":6848,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4949\/revisions\/6848"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/4936"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=4949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=4949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}