{"id":5487,"date":"2023-07-06T14:29:47","date_gmt":"2023-07-06T05:29:47","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5487"},"modified":"2025-04-03T15:17:15","modified_gmt":"2025-04-03T06:17:15","slug":"sozokuhoki-reiwa5kaisei","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuhoki-reiwa5kaisei","title":{"rendered":"\u76f8\u7d9a\u653e\u68c4\u3057\u3066\u3082\u8ca1\u7523\u306e\u7ba1\u7406\u304c\u5fc5\u8981\uff1f\u4ee4\u548c5\u5e74\u306b\u6539\u6b63\u3055\u308c\u305f\u76f8\u7d9a\u653e\u68c4\u306e\u30eb\u30fc\u30eb"},"content":{"rendered":"<p>\u7a7a\u304d\u5bb6\u306e\u767a\u751f\u554f\u984c\u304c\u5168\u56fd\u7684\u306a\u8ab2\u984c\u3067\u3042\u308b\u3068\u3057\u3066\u8b70\u8ad6\u3055\u308c\u308b\u306a\u304b\u3001\u4eac\u90fd\u5e02\u3067\u306f\u7a7a\u304d\u5bb6\u767a\u751f\u306e\u5bfe\u7b56\u65b0\u7a0e\u3068\u3057\u3066\u300c\u975e\u5c45\u4f4f\u4f4f\u5b85\u5229\u6d3b\u7528\u4fc3\u9032\u7a0e\u300d\u304c\u4ee4\u548c8\uff082026\uff09\u5e74\u4ee5\u5f8c\u306b\u5c0e\u5165\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7a0e\u306f\u3001\u7a7a\u304d\u5bb6\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3055\u3089\u306b\u30d7\u30e9\u30b9\u3067\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u4eca\u5f8c\u3082\u7a7a\u304d\u5bb6\u767a\u751f\u554f\u984c\u89e3\u6c7a\u306e\u305f\u3081\u306b\u69d8\u3005\u306a\u65bd\u7b56\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u3082\u6240\u6709\u8005\u304c\u4e0d\u660e\u306a\u571f\u5730\u3092\u306a\u304f\u305d\u3046\u3068\u3044\u3046\u52d5\u304d\u304c\u9ad8\u307e\u308a\u3001\u4ee4\u548c3\uff082021\uff09\u5e74\u306b\u6c11\u6cd5\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u4ee4\u548c5\uff082023\uff09\u5e744\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u306a\u304b\u3067\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u5236\u5ea6\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u540c\u3058\u6d41\u308c\u306e\u306a\u304b\u3067\u540c\u5e744\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u305f\u300c\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6\u300d\u306b\u3064\u3044\u3066\u306f\u904e\u53bb\u306e\u8a18\u4e8b\u300e<a 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class=\"f-green\">\u76f8\u7d9a\u653e\u68c4\u306e\u969b\u306b\u5360\u6709\u3057\u3066\u3044\u308b\u76f8\u7d9a\u8ca1\u7523\u306b\u9650\u308a<\/span>\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u76f8\u7d9a\u4eba\u7b49\u306b\u5f15\u304d\u6e21\u3059\u307e\u3067\u306e\u9593\u3001\u81ea\u5206\u306e\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u6ce8\u610f\u3068\u540c\u3058\u3060\u3051\u306e\u6ce8\u610f\u3092\u3082\u3063\u3066\u7ba1\u7406\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3001\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u307b\u304b\u306b\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u306b\u8ca1\u7523\u3092\u5f15\u304d\u6e21\u3059\u307e\u3067\u306e\u9593\u306b\u7ba1\u7406\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5168\u54e1\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u81ea\u5206\u304c\u6700\u5f8c\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308a\u653e\u68c4\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u88c1\u5224\u6240\u306b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001<span class=\"f-green\">\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u304c\u9078\u4efb\u3055\u308c\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306b\u76f8\u7d9a\u8ca1\u7523\u3092\u5f15\u304d\u6e21\u3059\u307e\u3067\u306e\u9593\u306f\u7ba1\u7406\u7fa9\u52d9\u304c\u3042\u308b<\/span>\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u7ba1\u7406\u306b\u3064\u3044\u3066\u660e\u78ba\u304b\u3064\u7d42\u671f\u306e\u3042\u308b\u7fa9\u52d9\u3068\u306a\u3063\u305f\u3053\u3068\u3067\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u65b9\u306b\u3068\u3063\u3066\u306f\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h2>3.\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u306f\u3069\u3093\u306a\u6d41\u308c\uff1f\u3000\u8ab0\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3092\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u6e21\u3057\u305f\u308a\u3001\u81ea\u5206\u304c\u6700\u5f8c\u306e\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u653e\u68c4\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u81ea\u3089\u304c\u88c1\u5224\u6240\u306b\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u3092\u884c\u3044\u3001\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306b\u8ca1\u7523\u3092\u5f15\u304d\u6e21\u3059\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u6e05\u7b97\u4eba\u306e\u7533\u7acb\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u306e\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u5bfe\u3057\u3066\u884c\u3044\u307e\u3059\u3002<br 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