{"id":5518,"date":"2025-02-18T10:46:43","date_gmt":"2025-02-18T01:46:43","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5518"},"modified":"2025-07-25T13:02:15","modified_gmt":"2025-07-25T04:02:15","slug":"gifts-made-during-life-inheritance-rights","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-life-inheritance-rights","title":{"rendered":"\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u542b\u3081\u308b\uff1f"},"content":{"rendered":"<p>\n\u300c\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u907a\u7559\u5206\u8acb\u6c42\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff1f\u300d<br \/>\n\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>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u542b\u3081\u308b<\/span><\/strong>\u3053\u3068\u3092\u3001\u6839\u62e0\u3068\u306a\u308b\u6cd5\u4ee4\u3084\u5177\u4f53\u4f8b\u3092\u4ea4\u3048\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u907a\u7559\u5206\u8acb\u6c42\u3059\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u30444\u3064\u306e\u3053\u3068<\/u>\u3082\u5408\u308f\u305b\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u305f\u3081\u306e\u3001\u306f\u3058\u3081\u306e\u4e00\u6b69\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u25a0\u907a\u7559\u5206\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u542b\u3081\u308b<\/h2>\n<p><span style=\"color: #ff0000;\">\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u8ca1\u7523\u306f\u3001\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u542b\u3081\u307e\u3059\u3002<\/span>\u306a\u304a\u300c\u4e00\u5b9a\u306e\u300d\u306b\u3064\u3044\u3066\u306f\u30013\u7ae0\u3067\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u6c11\u6cd51413\u6761\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u3001\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u542b\u3081\u308b\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\uff08\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\uff09<br \/>\n\u7b2c\u5343\u56db\u5341\u4e09\u6761\u3000\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u6709\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306b<strong>\u305d\u306e\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u52a0\u3048\u305f\u984d<\/strong>\u304b\u3089\u50b5\u52d9\u306e\u5168\u984d\u3092\u63a7\u9664\u3057\u305f\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_9\" target=\"_blank\" rel=\"noopener\">e-GOV \u6cd5\u4ee4\u691c\u7d22<\/a>\u3000\u3088\u308a\u5f15\u7528<\/p>\n<\/blockquote>\n<h2>2.\u751f\u524d\u8d08\u4e0e\u306b\u5bfe\u3057\u3066\u907a\u7559\u5206\u306e\u8acb\u6c42\u306f\u3067\u304d\u308b<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u4e00\u5b9a\u306e\u751f\u524d\u8d08\u4e0e\u306b\u5bfe\u3057\u3066\u3082\u907a\u7559\u5206\u306e\u8acb\u6c42\u306f\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6b63\u78ba\u306b\u306f\u3001<u>\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u907a\u7559\u5206\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u3092\u542b\u3081\u305f\u4fa1\u984d\u306b\u5bfe\u3057\u3066\u3001\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5bb6\u65cf\u304c\u3044\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/02\/kehe3xakgjn-1731897102.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 53.13%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u30fb\u9577\u5973\u306e\uff12\u4eba\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u306f\u751f\u524d\u3001\u9577\u7537\u306b1,000\u4e07\u5186\u306e\u7279\u5225\u53d7\u76ca\u306b\u8a72\u5f53\u3059\u308b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3063\u305f\u4e0a\u306b\u3001\u300c\u5168\u8ca1\u7523(\uff11\u5104\u5186\uff09\u3092\u9577\u7537\u306b\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u8a18\u8f09\u3055\u308c\u305f\u907a\u8a00\u66f8\u3092\u6b8b\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/02\/jlqixnu37v-1731897219.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 69.4%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u9577\u5973\u304c\u907a\u7523\u76f8\u7d9a\u306b\u7d0d\u5f97\u304c\u3044\u304b\u305a\u3001\u907a\u7559\u5206\u3092\u8acb\u6c42\u3057\u305f\u5834\u5408\u3001\u907a\u7559\u5206\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u76f8\u7d9a\u8ca1\u75231\u5104\u5186\u3068\u751f\u524d\u8d08\u4e0e1,000\u4e07\u5186\u306e\u8a081\u51041,000\u4e07\u5186\u3067\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u3053\u306e\u5834\u5408\u306e\u9577\u5973\u306e\u907a\u7559\u5206\u306f1\/4\u3067\u3059\u306e\u3067\u3001\u9577\u5973\u306f2,750\u4e07\u5186\u3092\u907a\u7559\u5206\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/02\/n0mttk2pho-1739339595.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>\u3010\u53c2\u8003\u3011\u907a\u7559\u5206\u306e\u5272\u5408<\/h3>\n<p>\u5404\u76f8\u7d9a\u4eba\u304c\u3082\u3089\u3048\u308b\u907a\u7559\u5206\u306e\u5272\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001<u>\u8a72\u5f53\u8005\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001\u4eba\u6570\u3067\u7b49\u5206\u3057\u307e\u3059\u3002<br \/>\n<\/u>\u8868\u306e\u5272\u5408\u306f\u3001\u907a\u7559\u5206\u306e\u5408\u8a08\u3067\u3042\u308b\u7dcf\u4f53\u7684\u907a\u7559\u5206\u3068\u3001\u5404\u76f8\u7d9a\u4eba\u3054\u3068\u306e\u500b\u5225\u7684\u907a\u7559\u5206\u3092\u8003\u616e\u3057\u305f\u3042\u3068\u306e\u5272\u5408\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<u><br \/>\n<\/u><\/p>\n<h4 id=\"84u2xl4051do86nzh8hovj\">\u25a0\u76f8\u7d9a\u4eba\u306b\u300c\u914d\u5076\u8005\u304c\u3044\u308b\u300d\u5834\u5408<\/h4>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u76f8\u7d9a\u4eba<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 270.141px;\">\u914d\u5076\u8005\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 242.672px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: center; width: 266.188px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"text-align: center; width: 270.141px;\">\u914d\u5076\u8005\u3068\u5b50\u4f9b<\/td>\n<td style=\"text-align: center; width: 242.672px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: center; width: 266.188px;\">1\/4<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 242.672px;\">\u5b50\u4f9b<\/td>\n<td style=\"text-align: center; width: 266.188px;\">1\/4<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"text-align: center; width: 270.141px;\">\u914d\u5076\u8005\u3068\u7236\u6bcd<\/td>\n<td style=\"text-align: center; width: 242.672px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: center; width: 266.188px;\">1\/3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 242.672px;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09<\/td>\n<td style=\"text-align: center; width: 266.188px;\">1\/6<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"text-align: center; width: 270.141px;\">\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: center; width: 242.672px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: center; width: 266.188px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 242.672px;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: center; width: 266.188px;\">\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"50p7vl2s5xy2scgsu59itk\">\u25a0\u76f8\u7d9a\u4eba\u306b\u300c\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u300d\u5834\u5408<\/h4>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u76f8\u7d9a\u4eba<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5b50\u4f9b\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 251.828px;\">\u5b50\u4f9b<\/td>\n<td style=\"text-align: center; width: 257.344px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 251.828px;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09<\/td>\n<td style=\"text-align: center; width: 257.344px;\">1\/3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5144\u5f1f\u59c9\u59b9\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 251.828px;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: center; width: 257.344px;\">\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>3.\u907a\u7559\u5206\u306e\u8acb\u6c42\u5bfe\u8c61\u3068\u306a\u308b\uff13\u3064\u306e\u751f\u524d\u8d08\u4e0e<\/h2>\n<p>\u907a\u7559\u5206\u306e\u8acb\u6c42\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u751f\u524d\u8d08\u4e0e\u3067\u3059\u3002<br \/>\n\u5168\u3066\u306e\u751f\u524d\u8d08\u4e0e\u306b\u5bfe\u3057\u3066\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span style=\"font-size: 10.5pt; color: #000000;\">\u3010\u5bfe\u8c61\uff11\u3011\u76f8\u7d9a\u958b\u59cb\u524d<u>10\u5e74\u4ee5\u5185<\/u>\u306e<u>\u76f8\u7d9a\u4eba<\/u>\u3078\u306e\u7279\u5225\u53d7\u76ca\u306b\u3042\u305f\u308b\u751f\u524d\u8d08\u4e0e<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 10.5pt; color: #000000;\">\u3010\u5bfe\u8c61\uff12\u3011\u76f8\u7d9a\u958b\u59cb\u524d<u>\uff11\u5e74\u4ee5\u5185<\/u>\u306e<u>\u76f8\u7d9a\u4eba\u4ee5\u5916<\/u>\u3078\u306e\u751f\u524d\u8d08\u4e0e<\/span><\/li>\n<li><span style=\"font-size: 10.5pt; color: #000000;\">\u3010\u5bfe\u8c61\uff13\u3011\u907a\u7559\u5206\u6a29\u5229\u8005\u306b<u>\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092<\/u><u>\u77e5\u308a\u306a\u304c\u3089\u884c\u308f\u308c\u305f<\/u>\u751f\u524d\u8d08\u4e0e<\/span><\/li>\n<\/ul>\n<\/div>\n<h3>3-1.\u3010\u5bfe\u8c61\uff11\u3011\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u4eba\u3078\u306e\u7279\u5225\u53d7\u76ca\u306b\u3042\u305f\u308b\u751f\u524d\u8d08\u4e0e<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u4eba\u3078\u306e\u7279\u5225\u53d7\u76ca\u306b\u3042\u305f\u308b\u751f\u524d\u8d08\u4e0e\u306f\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u5bfe\u8c61<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><u>\u7279\u5225\u53d7\u76ca\u306b\u3042\u305f\u308b\u751f\u524d\u8d08\u4e0e\u3068\u306f\u3001\u5a5a\u59fb\u30fb\u990a\u5b50\u7e01\u7d44\u30fb\u751f\u8a08\u306e\u8cc7\u672c\u3068\u3057\u3066\u3001\u4e00\u90e8\u306e\u76f8\u7d9a\u4eba\u3060\u3051\u304c\u7279\u5225\u306b\u53d7\u3051\u305f\u751f\u524d\u8d08\u4e0e\u306e\u3053\u3068<\/u>\u3067\u3059\u3002<\/p>\n<p>\u7279\u5225\u53d7\u76ca\u306b\u3042\u305f\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u30fb\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u30fb\u53ce\u5165\u30fb\u751f\u6d3b\u72b6\u6cc1\u30fb\u6559\u80b2\u6c34\u6e96\u306a\u3069\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306f\u539f\u5247\u7279\u5225\u53d7\u76ca\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u306a\u3069\u3001\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u5b9f\u3082\u591a\u6570\u3042\u308a\u307e\u3059\u3002\u751f\u524d\u8d08\u4e0e\u304c\u7279\u5225\u53d7\u76ca\u306b\u3042\u305f\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u306e\u4e0a\u3067\u884c\u3046\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3>3-2.\u3010\u5bfe\u8c61\uff12\u3011\u76f8\u7d9a\u958b\u59cb\u524d\uff11\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u4eba\u4ee5\u5916\u3078\u306e\u751f\u524d\u8d08\u4e0e<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u958b\u59cb\u524d\uff11\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u4eba\u4ee5\u5916\u3078\u306e\u751f\u524d\u8d08\u4e0e\u306f\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u5bfe\u8c61<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u3068\u5b50\u4f9b\u304c\u3044\u308b\u65b9\u304c\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u5b6b\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u3084\u5144\u5f1f\u59c9\u59b9\u3068\u3044\u3063\u305f\u89aa\u65cf\u306f\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b6b\u3084\u5144\u5f1f\u59c9\u59b9\u304c\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff11\u5e74\u4ee5\u5185\u306e\u3082\u306e\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u76f8\u7d9a\u4eba\u304c\u8ab0\u304b\u3092\u78ba\u8a8d\u3057\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3092\u89e3\u8aac\uff01\u30c1\u30e3\u30fc\u30c8\u3068\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u76f8\u7d9a\u4eba\u304c\u5206\u304b\u308b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3-3.\u3010\u5bfe\u8c61\uff13\u3011\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u77e5\u308a\u306a\u304c\u3089\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u77e5\u308a\u306a\u304c\u3089\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e\u306f\u3001\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u5bfe\u8c61<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\uff11\u30fb\u5bfe\u8c61\uff12\u3068\u3082\u306b\u671f\u9593\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u53cc\u65b9\u304c\u77e5\u308a\u306a\u304c\u3089\u884c\u308f\u308c\u305f\u751f\u524d\u8d08\u4e0e\u306f\u3001\u671f\u9593\u3092\u554f\u308f\u305a\u5168\u3066\u907a\u7559\u5206\u8a08\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u3092\u3001\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u7591\u308f\u3057\u304d\u751f\u524d\u8d08\u4e0e\u304c\u3042\u308b\u5834\u5408\u306f\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>4.\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\uff14\u3064\u306e\u3053\u3068<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3054\u89a7\u3044\u305f\u3060\u304d\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u8ca1\u7523\u304c\u907a\u7559\u5206\u306e\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u3044\u305f\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n4\u7ae0\u3067\u306f\u4eca\u5f8c\u3001<strong><span style=\"color: #e25041;\">\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\uff14\u3064\u306e\u3053\u3068<\/span><\/strong>\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u4eba<\/th>\n<td style=\"width: 64.9016%;\">\u4e00\u5b9a\u306e\u76f8\u7d9a\u4eba<br \/>\n\u3000\u30fb\u914d\u5076\u8005<br \/>\n\u3000\u30fb\u5b50\u4f9b\u30fb\u5b6b\u306a\u3069\u306e\u76f4\u7cfb\u5351\u5c5e<br \/>\n\u3000\u30fb\u89aa\u30fb\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e<\/td>\n<\/tr>\n<tr>\n<th>\u907a\u7559\u5206\u3092\u8acb\u6c42\u3067\u304d\u308b\u671f\u9650<\/th>\n<td style=\"width: 64.9016%;\"><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u958b\u59cb\u3068\u907a\u7559\u5206\u4fb5\u5bb3\u306e\u4e8b\u5b9f\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185<br \/>\n\u305f\u3060\u3057\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u308910\u5e74\u3092\u7d4c\u904e\u3057\u305f\u3068\u304d\u306f\u9664\u65a5\u671f\u9593\u306e\u7d4c\u904e\u306b\u3088\u308a\u8acb\u6c42\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u907a\u7559\u5206\u306e\u8a08\u7b97\u65b9\u6cd5<\/th>\n<td style=\"width: 64.9016%;\"><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u00d7\u907a\u7559\u5206\u306e\u5272\u5408<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u6d41\u308c<\/th>\n<td style=\"width: 64.9016%;\"><span style=\"font-size: 16px; color: #333333;\">\u5f53\u4eba\u540c\u58eb\u30fb\u5f01\u8b77\u58eb\u3092\u4ea4\u3048\u3066\u8a71\u3057\u5408\u3044\u3092\u91cd\u306d\u3001\u305d\u308c\u3067\u3082\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u8abf\u505c\u30fb\u8a34\u8a1f\u3092\u884c\u3046<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\uff14\u7ae0\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/a>\u306e\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u8981\u7d04\u3057\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002\u907a\u7559\u5206\u3084\u305d\u306e\u8acb\u6c42\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306b\u77e5\u308a\u305f\u3044\u65b9\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h3>4-1.\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u4eba<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7559\u5206\u3092\u8acb\u6c42\u3067\u304d\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u4e00\u5b9a\u306e\u76f8\u7d9a\u4eba<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u914d\u5076\u8005<\/li>\n<li>\u5b50\u4f9b\u30fb\u5b6b\u306a\u3069\u306e\u76f4\u7cfb\u5351\u5c5e<\/li>\n<li>\u89aa\u30fb\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u4eba\u3001\u76f8\u7d9a\u5ec3\u9664\u3055\u308c\u305f\u4eba\u3001\u76f8\u7d9a\u6b20\u683c\u8005\u3082\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/02\/eomz8r7y6mn-1715824780-1731894853.jpg\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u56f3\u3067\u300c\u907a\u7559\u5206\u3042\u308a\u300d\u3068\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u305d\u3082\u305d\u3082\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5834\u5408\u306f\u907a\u7559\u5206\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u306e\u4eba\u304c\u76f8\u7d9a\u4eba\u3060\u3063\u305f\u5834\u5408\u306b\u907a\u7559\u5206\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3001\u3068\u3044\u3046\u56f3\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>4-2.\u907a\u7559\u5206\u3092\u8acb\u6c42\u3067\u304d\u308b\u671f\u9650<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u671f\u9650\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u3068\u907a\u7559\u5206\u4fb5\u5bb3\u306e\u4e8b\u5b9f\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u3001\u4e0d\u516c\u5e73\u306a\u907a\u8a00\u66f8\u3084\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u308a\u306a\u304c\u3089\uff11\u5e74\u9593\u653e\u7f6e\u3059\u308b\u3068\u3001\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u76f8\u7d9a\u958b\u59cb\u30fb\u907a\u7559\u5206\u4fb5\u5bb3\u306e\u4e8b\u5b9f\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u5e74\u4ee5\u5185\u306b\u8acb\u6c42\u3092\u3057\u306a\u3044\u3068\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<h3>4-3.\u907a\u7559\u5206\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7559\u5206\u306f\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u00d7\u907a\u7559\u5206\u306e\u5272\u5408\u300d\u3067\u8a08\u7b97<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u306f\u3001<u>\u907a\u8d08\u306a\u3069\u3067\u5b9f\u969b\u306b\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306b\u6b7b\u4ea1\u524d\uff11\u5e74\u4ee5\u5185\u306e\u751f\u524d\u8d08\u4e0e\u3084\u3001\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u7279\u5225\u53d7\u76ca\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u304b\u3089\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u501f\u91d1\u306a\u3069\u306e\u50b5\u52d9\u3092\u5f15\u3044\u3066<\/u>\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u907a\u7559\u5206\u306e\u5272\u5408\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4 id=\"84u2xl4051do86nzh8hovj\"><strong><span style=\"font-size: 18px;\">\u3007\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408<\/span><\/strong><\/h4>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u76f8\u7d9a\u4eba<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; text-align: center; width: 270.059px;\">\u914d\u5076\u8005\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 242.578px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: center; width: 266.113px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #ffffff; text-align: center; width: 270.059px;\">\u914d\u5076\u8005\u3068\u5b50\u4f9b<\/td>\n<td style=\"text-align: center; width: 242.578px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: center; width: 266.113px;\">1\/4<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 242.578px;\">\u5b50\u4f9b<\/td>\n<td style=\"text-align: center; width: 266.113px;\">1\/4<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #ffffff; text-align: center; width: 270.059px;\">\u914d\u5076\u8005\u3068\u7236\u6bcd<\/td>\n<td style=\"text-align: center; width: 242.578px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: center; width: 266.113px;\">1\/3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 242.578px;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09<\/td>\n<td style=\"text-align: center; width: 266.113px;\">1\/6<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #ffffff; text-align: center; width: 270.059px;\">\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: center; width: 242.578px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: center; width: 266.113px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 242.578px;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: center; width: 266.113px;\">\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><strong><span style=\"font-size: 18px;\">\u3007\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u5834\u5408<\/span><\/strong><\/h4>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u76f8\u7d9a\u4eba<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; text-align: center;\">\u5b50\u4f9b\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 251.738px;\">\u5b50\u4f9b<\/td>\n<td style=\"text-align: center; width: 257.266px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; text-align: center;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 251.738px;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09<\/td>\n<td style=\"text-align: center; width: 257.266px;\">1\/3<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; text-align: center;\">\u5144\u5f1f\u59c9\u59b9\u306e\u307f<\/td>\n<td style=\"text-align: center; width: 251.738px;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: center; width: 257.266px;\">\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4-4.\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u6d41\u308c<\/h3>\n<p>\u907a\u7559\u5206\u306e\u8acb\u6c42\u306f\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u308f\u304b\u308b\u901a\u308a\u3001\u3044\u304d\u306a\u308a\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u8abf\u505c\u30fb\u8a34\u8a1f\u3092\u884c\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u5f53\u4eba\u540c\u58eb\u30fb\u5f01\u8b77\u58eb\u3092\u4ea4\u3048\u3066\u8a71\u3057\u5408\u3044\u3092\u91cd\u306d\u3001\u305d\u308c\u3067\u3082\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u8abf\u505c\u30fb\u8a34\u8a1f\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5404\u30b9\u30c6\u30fc\u30b8\u306e\u8a73\u3057\u3044\u89e3\u8aac\u3092\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/02\/58etmq05f49-1731895613.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 76.17%;\" class=\"fr-draggable\" \/><\/p>\n<h2>5.\u307e\u3068\u3081<\/h2>\n<p>\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u907a\u7559\u5206\u306e\u5bfe\u8c61\u3067\u3042\u308a\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u3082\u907a\u7559\u5206\u3092\u8acb\u6c42\u304c\u3067\u304d\u308b\u3053\u3068\u3092\u3001\u6839\u62e0\u3068\u306a\u308b\u6cd5\u4ee4\u3084\u5177\u4f53\u4f8b\u3092\u4ea4\u3048\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u907a\u7559\u5206\u306e\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u3044\u305f\u8aad\u8005\u306e\u307f\u306a\u3055\u3093\u304c\u3001\u4eca\u5f8c\u3001\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u3082\u5408\u308f\u305b\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u907a\u7559\u5206\u8acb\u6c42\u306b\u3064\u3044\u3066\u8ff7\u3046\u3053\u3068\u304c\u3042\u308c\u3070\u3001\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u3001\u907a\u7559\u5206\u8acb\u6c42\u306e\u5bfe\u8c61\u3068\u306a\u308b\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\u3067\u306f\u3001\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u542b\u3081\u308b\u3053\u3068\u3092\u3001\u6839\u62e0\u3068\u306a\u308b\u6cd5\u4ee4\u3084\u5177\u4f53\u4f8b [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":5512,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[13],"class_list":["post-5518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isan"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5518","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=5518"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5518\/revisions"}],"predecessor-version":[{"id":6918,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/5518\/revisions\/6918"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/5512"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=5518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=5518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}