{"id":574,"date":"2023-08-28T11:00:40","date_gmt":"2023-08-28T02:00:40","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=574"},"modified":"2026-02-25T10:34:55","modified_gmt":"2026-02-25T01:34:55","slug":"inheritance-investigation","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-investigation","title":{"rendered":"\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3068\u306f\uff1f\u81ea\u5206\u3067\u6f0f\u308c\u306a\u304f\u884c\u3046\u65b9\u6cd5\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u57fa\u6e96\u3082\u7d39\u4ecb"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u306e\u8ca1\u7523\u8abf\u67fb\u3068\u306f\u3069\u3046\u3044\u3046\u3082\u306e\uff1f\u5177\u4f53\u7684\u306b\u3069\u3046\u9032\u3081\u305f\u3089\u3044\u3044\u306e\uff1f\u300d<\/p>\n<p>\u76f8\u7d9a\u304c\u59cb\u307e\u308a\u3001\u307e\u305a\u306f\u3069\u3093\u306a\u8ca1\u7523\u304c\u3042\u308b\u304b\u8abf\u3079\u3088\u3046\u3068\u601d\u3063\u305f\u3082\u306e\u306e\u3001\u4f55\u304b\u3089\u59cb\u3081\u3066\u3044\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u3067\u3059\u3088\u306d\u3002\u81ea\u5206\u3067\u304d\u3061\u3093\u3068\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u4e0d\u5b89\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u76f8\u7d9a\u306e\u8ca1\u7523\u8abf\u67fb\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u5168\u3066\u6d17\u3044\u51fa\u3057\u3001\u8ca1\u7523\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<div><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig02.jpg\" alt=\"\u76f8\u7d9a\u306e\u8ca1\u7523\u8abf\u67fb\u3000\u65b9\u6cd5\u30fb\u8cbb\u7528\u30fb\u671f\u9593\u30fb\u6642\u671f\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p><strong>\u8ca1\u7523\u8abf\u67fb\u3092\u5168\u3066\u7d42\u308f\u3089\u305b\u306a\u3044\u3068\u3001\u5f8c\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u5168\u304f\u9032\u307f\u307e\u305b\u3093<\/strong>\u3002<span style=\"color: #ff0000;\">\u76f8\u7d9a\u653e\u68c4\u306e\u5224\u65ad\u3084\u907a\u7523\u5206\u5272\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306a\u3069\u3092\u6b63\u3057\u304f\u884c\u3046\u305f\u3081\u306b\u3082\u3001\u8ca1\u7523\u8abf\u67fb\u306f\u6f0f\u308c\u306a\u304f\u5fb9\u5e95\u3057\u3066\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/span>\u306e\u3067\u3059\u3002<\/p>\n<p>\u8ca1\u7523\u8abf\u67fb\u306f<strong>\u4e00\u3064\u4e00\u3064\u8ca1\u7523\u3092\u8abf\u3079\u3066\u4fa1\u984d\u3092\u78ba\u5b9a\u3055\u305b\u3066\u3044\u304f\u3068\u3044\u3046\u3001\u6975\u3081\u3066\u5730\u9053\u306a\u4f5c\u696d<\/strong>\u3067\u3059\u3002\u601d\u3063\u305f\u4ee5\u4e0a\u306b\u5927\u5909\u306a\u4f5c\u696d\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u4e2d\u3067\u3082<strong>\u6f0f\u308c\u306a\u304f\u52b9\u7387\u3088\u304f\u9032\u3081\u3066\u3044\u304f\u305f\u3081\u306e\u30b3\u30c4<\/strong>\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u8ca1\u7523\u8abf\u67fb\u306f\u307e\u305a\u306f\u901a\u5e33\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u5148\u6c7a\u3067\u3059\u3002\u901a\u5e33\u3092\u898b\u308c\u3070\u3001\u3053\u308c\u307e\u3067\u306e\u53d6\u5f15\u5c65\u6b74\u304b\u3089\u4ed6\u306e\u8ca1\u7523\u60c5\u5831\u3092\u628a\u63e1\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u3053\u3046\u3044\u3063\u305f<strong>\u8ca1\u7523\u8abf\u67fb\u3092\u81ea\u5206\u306e\u529b\u3060\u3051\u3067\u884c\u3046\u306e\u306f\u96e3\u6613\u5ea6\u304c\u9ad8\u3044\u30b1\u30fc\u30b9<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u3002<\/p>\n<p><strong>\u8ca1\u7523\u8abf\u67fb\u3092\u81ea\u5206\u3067\u884c\u3046\u306e\u306f\u96e3\u3057\u3044\u30b1\u30fc\u30b9<\/strong><\/p>\n<ul>\n<li>\u76f8\u7d9a\u8ca1\u7523\u304c\u591a\u3044\u30fb\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\uff08\u7279\u306b\u8ca1\u7523\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d8a\u305b\u305d\u3046\u306a\u5834\u5408\uff09<\/li>\n<li>\u76f8\u7d9a\u8ca1\u7523\u306b\u4e0d\u52d5\u7523\u304c\u542b\u307e\u308c\u308b\uff08\u8a55\u4fa1\u984d\u3092\u6c7a\u3081\u308b\u70b9\u304c\u4e00\u822c\u306e\u4eba\u306b\u306f\u96e3\u3057\u3044\u305f\u3081\uff09<\/li>\n<li>\u8ca1\u7523\u8abf\u67fb\u3092\u3059\u308b\u6642\u9593\u304c\u306a\u3044\u3001\u306a\u3069<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306b\u8abf\u67fb\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u306b\u304a\u3051\u308b\u8ca1\u7523\u8abf\u67fb\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u672c\u8a18\u4e8b\u3067\u5206\u304b\u308b\u3053\u3068<\/strong><\/p>\n<ul class=\"attention a-1\">\n<li>\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3068\u306f\u4f55\u304b\u306e\u6982\u8981<\/li>\n<li>\u691c\u8a8d\u304c\u5fc5\u8981\u306a\u907a\u8a00\u66f8\u306e\u7a2e\u985e<\/li>\n<li>\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308b\u7406\u7531<\/li>\n<li>\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u624b\u7d9a\u304d\u306e\u30b9\u30c6\u30c3\u30d7<\/li>\n<\/ul>\n<p>\u672c\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001<strong>\u8ca1\u7523\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u7406\u89e3\u3092\u6df1\u3081\u3089\u308c\u3001\u8ca1\u7523\u8abf\u67fb\u3092\u81ea\u5206\u3067\u3059\u308b\u304b\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u304b\u3092\u5224\u65ad\u3067\u304d\u308b<\/strong>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001<strong>\u81ea\u5206\u3067\u3059\u308b\u3068\u6c7a\u3081\u305f\u5834\u5408\u306f\u8ca1\u7523\u8abf\u67fb\u304c\u6f0f\u308c\u306a\u304f\u884c\u3048\u308b<\/strong>\u3088\u3046\u306b\u306a\u308a\u3001<strong>\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3068\u6c7a\u3081\u305f\u5834\u5408\u306f\u3069\u306e\u5c02\u9580\u5bb6\u306b\u3059\u308b\u304b\u9078\u3079\u308b<\/strong>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u8ca1\u7523\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u7591\u554f\u3084\u4e0d\u5b89\u3082\u89e3\u6d88\u3055\u308c\u308b<\/strong>\u306e\u3067\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h2>1.\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3068\u306f\uff5c\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u5168\u3066\u6d17\u3044\u51fa\u3059\u3053\u3068<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig03.jpg\" alt=\"\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3068\u306f\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u76f8\u7d9a\u306b\u304a\u3051\u308b\u8ca1\u7523\u8abf\u67fb\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u5168\u3066\u6d17\u3044\u51fa\u3057\u3001\u8ca1\u7523\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u9806\u6b21\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u304c\u3001\u307e\u305a\u306f\u4e0b\u8868\u3067\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3068\u306f<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u6982\u8981<\/th>\n<td>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u5168\u3066\u6d17\u3044\u51fa\u3057\u3001\u8ca1\u7523\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u65b9\u6cd5<\/th>\n<td>\u30fb\u81ea\u5206\u3067\u884c\u3046<br \/>\n\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u304b\u304b\u308b\u8cbb\u7528\u306e\u76ee\u5b89<\/th>\n<td>\u6570\u5343\u5186\uff5e\u6570\u4e07\u5186<br \/>\n\u203b\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u30d7\u30e9\u30b910\u4e07\u5186\uff5e30\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u304b\u304b\u308b\u671f\u9593\u306e\u76ee\u5b89<\/th>\n<td>1\uff5e2\u30f6\u6708<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u884c\u3046\u6642\u671f<\/th>\n<td>\u521d\u4e03\u65e5\u3042\u305f\u308a\uff5e\u4ea1\u304f\u306a\u3063\u3066\u304b\u30892\u30f6\u6708<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8abf\u67fb\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u81ea\u5206\u3067\u884c\u3046\u5834\u5408\u306f\u5927\u4f53\u4e0b\u8a18\u306e\u624b\u9806\u3067\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u306e\u3084\u308a\u65b9<\/h4>\n<p class=\"attention a-1\">STEP1.\u907a\u54c1\u306e\u4e2d\u304b\u3089\u8ca1\u7523\u306e\u624b\u304c\u304b\u308a\u3092\u63a2\u3059<br \/>\nSTEP2.\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u78ba\u5b9a\u3059\u308b<\/p>\n<p>\u6b8b\u5ff5\u306a\u304c\u3089\u8ca1\u7523\u3092\u4e00\u62ec\u3067\u6d17\u3044\u51fa\u3059\u3088\u3046\u306a\u30b7\u30b9\u30c6\u30e0\u306f\u3042\u308a\u307e\u305b\u3093\u3002<strong>\u30b3\u30c4\u30b3\u30c4\u3068\u3072\u3068\u3064\u305a\u3064\u63a2\u3057\u3066\u3044\u304f\u4ed6\u306a\u3044<\/strong>\u305f\u3081\u3001<span style=\"color: #ff0000;\">\u8ca1\u7523\u8abf\u67fb\u306f\u5730\u9053\u306a\u4f5c\u696d<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3057\u305f\u6ce5\u81ed\u3044\u4f5c\u696d\u3067\u3082\u52b9\u7387\u3088\u304f\u9032\u3081\u3066\u3044\u304f\u30b3\u30c4\u306f\u3042\u308b\u306e\u3067\u3001\u8abf\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u5f8c\u307b\u3069\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u306d\u3002<\/p>\n<h2>2.\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u304c\u91cd\u8981\u3067\u3042\u308b3\u3064\u306e\u7406\u7531<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig04.jpg\" alt=\"\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u304c\u91cd\u8981\u3067\u3042\u308b3\u3064\u306e\u7406\u7531\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u76f8\u7d9a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u8abf\u67fb\u306f\u3001\u6f0f\u308c\u306a\u304f\u3057\u3063\u304b\u308a\u3068\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8ca1\u7523\u8abf\u67fb\u3092\u6020\u308b\u3068\u3001\u76f8\u7d9a\u3092\u9032\u3081\u3066\u3044\u304f\u4e0a\u3067\u69d8\u3005\u306a\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u306e\u3067\u3001\u5fb9\u5e95\u7684\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u5fb9\u5e95\u7684\u306b\u8ca1\u7523\u8abf\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u3001\u6b21\u306e3\u3064\u306e\u7406\u7531\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h4>\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u304c\u91cd\u8981\u3067\u3042\u308b3\u3064\u306e\u7406\u7531<\/h4>\n<ul class=\"attention a-1\">\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-investigation#2-1\">2-1.\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u305f\u3081<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-investigation#2-2\">2-2.\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u305f\u3081<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-investigation#2-3\">2-3.\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u6b63\u3057\u304f\u884c\u3046\u305f\u3081<\/a><\/li>\n<\/ul>\n<h3>2-1.\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u305f\u3081<\/h3>\n<p>\u907a\u7523\u5206\u5272\uff08\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u3001\u8ab0\u304c\u3069\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u304b\u6c7a\u3081\u308b\u3053\u3068\uff09\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u3069\u306e\u8ca1\u7523\u304c\u3069\u308c\u3060\u3051\u3042\u308b\u304b\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u3082\u3057\u8ca1\u7523\u8abf\u67fb\u304c\u6b63\u3057\u304f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3063\u305f\u5f8c\u306b\u65b0\u305f\u306a\u8ca1\u7523\u304c\u767a\u899a\u3057\u305f\u3089\u3001\u907a\u7523\u5206\u5272\u3092\u3084\u308a\u76f4\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u73fe\u91d11,200\u4e07\u5186\u3092\u76f8\u7d9a\u4eba3\u4eba\u3067\u5206\u3051\u305f\u3068\u3057\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u5f8c\u304b\u3089\u907a\u7523\u306b\u571f\u5730\uff08\u8a55\u4fa1\u984d1,000\u4e07\u5186\uff09\u304c\u542b\u307e\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u767a\u899a\u3059\u308b\u3068\u3001\u5148\u306e\u73fe\u91d11,200\u4e07\u5186\u3082\u542b\u3081\u3066\u3082\u3046\u4e00\u5ea6\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u8a71\u3057\u5408\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8ca1\u7523\u8abf\u67fb\u3092\u6b63\u78ba\u306b\u884c\u308f\u306a\u3044\u3068\u3001<strong>\u4f59\u5206\u306a\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046<\/strong>\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2-2.\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u305f\u3081<\/h3>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u5168\u8ca1\u7523\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u4e00\u5207\u76f8\u7d9a\u3057\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u88c1\u5224\u6240\u3067\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3068\u3001\u8cc7\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u501f\u91d1\u3084\u30ed\u30fc\u30f3\u306a\u3069\u306e\u8ca0\u50b5\u3082\u4e00\u5207\u5f15\u304d\u7d99\u304e\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306b\u306f\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3088\u308a\u3082\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u306e\u65b9\u304c\u591a\u3044\u5834\u5408\u306b\u76f8\u7d9a\u653e\u68c4\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u6b63\u3057\u304f\u8ca1\u7523\u8abf\u67fb\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3001\u3053\u306e\u76f8\u7d9a\u653e\u68c4\u306e\u5224\u65ad\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3046<\/strong>\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u8a55\u4fa1\u984d1,000\u4e07\u5186\u306e\u4e0d\u52d5\u7523\u304c\u3042\u3063\u3066\u3082\u30012,000\u4e07\u5186\u306e\u501f\u91d1\u304c\u3042\u308b\u306a\u3089\u76f8\u7d9a\u653e\u68c4\u3092\u9078\u3076\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u30012,000\u4e07\u5186\u306e\u501f\u91d1\u304c\u5f8c\u304b\u3089\u767a\u899a\u3057\u305f\u5834\u5408\u3001<span style=\"color: #ff0000;\">\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9650\u304c\u904e\u304e\u3066\u3044\u305f\u3089\u3001\u305d\u306e\u501f\u91d1\u3082\u80cc\u8ca0\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<strong>\u8ca1\u7523\u8abf\u67fb\u3092\u6020\u308b\u3068\u601d\u308f\u306c\u8ca0\u50b5\u3092\u80cc\u8ca0\u3046\u30ea\u30b9\u30af<\/strong>\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<h3>2-3.\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u6b63\u3057\u304f\u884c\u3046\u305f\u3081<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u6b63\u3057\u304f\u884c\u3046\u305f\u3081\u306b\u3082\u3001\u5168\u8ca1\u7523\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\uff083,000\u4e07\u5186+600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u3092\u8d85\u3048\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7dcf\u8ca1\u7523\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u6b63\u3057\u304f\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: #ff0000;\">\u7533\u544a\u306e\u5f8c\u306b\u65b0\u305f\u306a\u8ca1\u7523\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u304a\u305d\u308c\u3082\u3042\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u8ca1\u7523\u304c5,000\u4e07\u5186\u3060\u3068\u601d\u3063\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u5f8c\u304b\u3089\u8a55\u4fa1\u984d2,000\u4e07\u5186\u306e\u571f\u5730\u304c\u3042\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5206\u306e\u76f8\u7d9a\u7a0e\u30d7\u30e9\u30b9\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e+\u5ef6\u6ede\u7a0e\u3082\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8ca1\u7523\u8abf\u67fb\u306b\u6f0f\u308c\u304c\u3042\u308b\u3068\u3001<strong>\u672c\u6765\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u306a\u304b\u3063\u305f\u7a0e\u91d1\u307e\u3067\u8ab2\u305b\u3089\u308c\u308b<\/strong>\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<h2>3.\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3092\u6700\u521d\u306b\u884c\u3046\u7406\u7531\uff5c\u6b7b\u5f8c2\u30f6\u6708\u4ee5\u5185\u306b\u7d42\u308f\u3089\u305b\u308b\u3079\u304d<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig05.jpg\" alt=\"\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3092\u6700\u521d\u306b\u884c\u3046\u7406\u7531\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u76f8\u7d9a\u306e\u8ca1\u7523\u8abf\u67fb\u306f\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3089\u6700\u521d\u306b\u3059\u3079\u304d\u3053\u3068\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u4ea1\u304f\u306a\u3063\u3066\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u7d42\u308f\u3089\u305b\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u524d\u7ae0\u3067\u7d39\u4ecb\u3057\u305f<span style=\"color: #ff0000;\">\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9650\u304c3\u30f6\u6708\u3057\u304b\u306a\u3044\u305f\u3081<\/span>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u308b\u671f\u9650\u306f\u3001\u300c\u76f8\u7d9a\u304c\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u304b\u3089\uff08\uff1d\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u3066\u304b\u3089\uff093\u30f6\u6708\u4ee5\u5185\u300d\u3067\u3059\u3002\u671f\u9650\u307e\u3067\u306b\u5168\u8ca1\u7523\u3092\u8abf\u67fb\u3057\u3066\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p><strong>3\u30f6\u6708\u3068\u3044\u3063\u3066\u3082\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3086\u3068\u308a\u306f\u5168\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7533\u8acb\u66f8\u3092\u8a18\u5165\u3057\u305f\u308a\u3001\u6238\u7c4d\u306a\u3069\u5fc5\u8981\u66f8\u985e\u3092\u96c6\u3081\u305f\u308a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u624b\u7d9a\u304d\u306b\u3082\u4e00\u5b9a\u306e\u671f\u9593\u304c\u5fc5\u8981\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u306e\u6e96\u5099\u671f\u9593\u3082\u542b\u3081\u308b\u3068\u3001\u8ca1\u7523\u8abf\u67fb\u306f\u4ea1\u304f\u306a\u3063\u3066\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u7d42\u308f\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8ca1\u7523\u8abf\u67fb\u306f1\uff5e2\u30f6\u6708\u8981\u3059\u308b\u305f\u3081\u3001\u3067\u304d\u308c\u3070\u521d\u4e03\u65e5\u304c\u7d42\u308f\u3063\u305f\u3042\u305f\u308a\u304b\u3089\u59cb\u3081\u308b\u306e\u304c\u30d9\u30b9\u30c8\u3067\u3059\u3002<\/p>\n<h2>4.\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3092\u81ea\u5206\u3067\u3059\u3079\u304d\u30b1\u30fc\u30b9\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d\u30b1\u30fc\u30b9<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig06.jpg\" alt=\"\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3092\u81ea\u5206\u3067\u3059\u3079\u304d\u30b1\u30fc\u30b9\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d\u30b1\u30fc\u30b9\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u306e\u91cd\u8981\u6027\u3084\u671f\u9650\u304c\u5206\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u3053\u3053\u304b\u3089\u306f\u8abf\u67fb\u306e\u9032\u3081\u65b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8ca1\u7523\u8abf\u67fb\u306f\u81ea\u5206\u3067\u9032\u3081\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u601d\u3063\u305f\u3088\u308a\u3082\u4f5c\u696d\u304c\u5927\u5909\u3067\u3042\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u3001\u305d\u306e\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u81ea\u5206\u3067\u884c\u3046\u3079\u304d\u304b\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d\u304b\u306e\u5224\u65ad\u57fa\u6e96\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3092\u81ea\u5206\u3067\u3059\u3079\u304d\u304b\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d\u304b\u306e\u5224\u65ad\u57fa\u6e96<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\"><\/th>\n<th style=\"background-color: #ecf4e8;\">\u81ea\u5206\u3067\u3067\u304d\u308b<\/th>\n<th style=\"background-color: #ecf4e8;\">\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d<\/th>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5bfe\u8c61\u306e\u8ca1\u7523<\/th>\n<td>\u628a\u63e1\u3067\u304d\u3066\u3044\u308b\u30fb\u5c11\u306a\u3044<\/td>\n<td>\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\u30fb\u591a\u3044<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4e0d\u52d5\u7523<\/th>\n<td>\u306a\u3044<\/td>\n<td>\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u6642\u9593\u30fb\u624b\u9593<\/th>\n<td>\u3042\u308b<\/td>\n<td>\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u8cbb\u7528<\/th>\n<td>\u6291\u3048\u305f\u3044<\/td>\n<td>\u304b\u304b\u3063\u3066\u3082\u3044\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u81ea\u5206\u3067\u3067\u304d\u308b\u300d\u306b3\u3064\u304b4\u3064\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u81ea\u5206\u3067\u884c\u3046\u65b9\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u30021\u3064\u304b2\u3064\u306a\u3089\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5bfe\u8c61\u306e\u8ca1\u7523<\/h4>\n<p><strong>\u8ca1\u7523\u8abf\u67fb\u306f\u4e88\u60f3\u4ee5\u4e0a\u306b\u5927\u5909\u306a\u4f5c\u696d<\/strong>\u3067\u3059\u3002\u751f\u524d\u3001\u8ca1\u7523\u306b\u3064\u3044\u3066\u4f55\u3082\u6559\u3048\u3066\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u907a\u54c1\u304b\u3089\u3057\u3089\u307f\u3064\u3076\u3057\u306b\u63a2\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u5bfe\u8c61\u306e\u8ca1\u7523\u304c\u5c11\u306a\u3044\u5834\u5408\u3084\u3001\u8ca1\u7523\u304c\u628a\u63e1\u3067\u304d\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f5c\u696d\u91cf\u304c\u5c11\u306a\u3044\u306e\u3067\u81ea\u5206\u3067\u3082\u8abf\u67fb\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5bfe\u8c61\u306e\u8ca1\u7523\u304c\u591a\u3044\u5834\u5408\u3084\u3001\u300c\u3069\u3093\u306a\u8ca1\u7523\u304c\u3042\u308b\u306e\u304b\u5168\u304f\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u4f5c\u696d\u306e\u8ca0\u62c5\u304c\u304b\u306a\u308a\u5927\u304d\u304f\u306a\u308b\u306e\u3067\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001<span style=\"color: #ff0000;\">\u7dcf\u8ca1\u7523\u984d\u304c\u300c3,000\u4e07\u5186+600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3092\u8d85\u3048\u305d\u3046\u306a\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7<\/span>\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u306f<a id=\"8\"><\/a>8\u7ae0\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u4e0d\u52d5\u7523<\/h4>\n<p><strong>\u4e0d\u52d5\u7523\u306f\u8a55\u4fa1\u984d\u3092\u6c7a\u3081\u308b\u70b9\u304c\u4e00\u822c\u306e\u4eba\u306b\u306f\u96e3\u3057\u3044<\/strong>\u3068\u3053\u308d\u3067\u3059\u3002\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3084\u907a\u7523\u5206\u5272\u306a\u3069\u76ee\u7684\u306b\u3088\u3063\u3066\u7528\u3044\u3089\u308c\u308b\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5bfe\u8c61\u306e\u8ca1\u7523\u306b\u4e0d\u52d5\u7523\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u65b9\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<h4>\u6642\u9593\u30fb\u624b\u9593<\/h4>\n<p>\u7e70\u308a\u8fd4\u3057\u307e\u3059\u304c\u3001\u8ca1\u7523\u8abf\u67fb\u306f\u5927\u5909\u306a\u4f5c\u696d\u306a\u306e\u3067\u3001\u6642\u9593\u3068\u624b\u9593\u3082\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9280\u884c\u3084\u6cd5\u52d9\u5c40\u3068\u3084\u308a\u3068\u308a\u3092\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001<strong>\u5e73\u65e5\u306e\u65e5\u4e2d<\/strong>\u306b\u6642\u9593\u304c\u3068\u308c\u306a\u3044\u3068\u81ea\u5206\u3067\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u4ed5\u4e8b\u304c\u5fd9\u3057\u3044\u300d\u300c\u9060\u65b9\u306b\u4f4f\u3093\u3067\u3044\u3066\u306a\u304b\u306a\u304b\u901a\u3048\u306a\u3044\u300d\u300c\u6025\u3044\u3067\u3044\u308b\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h4>\u8cbb\u7528<\/h4>\n<p>\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001<span style=\"color: #ff0000;\">\u7d0410\u4e07\u5186\uff5e30\u4e07\u5186<\/span>\u307b\u3069\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u3067\u884c\u3046\u5834\u5408\u306f<strong>\u6570\u5343\u5186\uff5e\u6570\u4e07\u5186<\/strong>\u306b\u6291\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u8cbb\u7528\u3092\u304b\u3051\u305f\u304f\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u81ea\u5206\u3067\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cbb\u7528\u76ee\u5b89<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u81ea\u5206\u3067\u3059\u308b<\/th>\n<th style=\"background-color: #ecf4e8;\">\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b<\/th>\n<\/tr>\n<tr>\n<td>\u6570\u5343\u5186\uff5e\u6570\u4e07\u5186<\/td>\n<td>10\u4e07\u5186\uff5e30\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u81ea\u5206\u3067\u3059\u308b\u5834\u5408\u306e\u6570\u5343\u5186\uff5e\u6570\u4e07\u5186\u306f\u5b9f\u8cbb\u3067\u3001\u5185\u8a33\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u7167\u4f1a\u624b\u6570\u6599\u2026\u6570\u767e\u5186\uff5e\u6570\u5343\u5186\uff0f\u4ef6<\/li>\n<li>\u66f8\u985e\u767a\u884c\u6599\u2026\u6570\u767e\u5186\uff5e\u6570\u5343\u5186\uff0f\u4ef6<\/li>\n<li>\u90f5\u9001\u4ee3<\/li>\n<\/ul>\n<h2>5.\u3010\u81ea\u5206\u3067\u3059\u308b\u5834\u5408\u3011\u7a2e\u985e\u5225\u306e\u8ca1\u7523\u8abf\u67fb\u65b9\u6cd5<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig07.jpg\" alt=\"\u7a2e\u985e\u5225\u306e\u8ca1\u7523\u8abf\u67fb\u65b9\u6cd5\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u524d\u7ae0\u3067\u300c\u81ea\u5206\u3067\u3084\u3063\u3066\u307f\u3088\u3046\u300d\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306e\u3001\u8ca1\u7523\u8abf\u67fb\u306e\u9032\u3081\u65b9\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u4e3b\u306a\u8ca1\u7523\u306e\u8abf\u3079\u65b9\u306b\u3064\u3044\u3066\u7a2e\u985e\u5225\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u4e3b\u306a\u8ca1\u7523\u306e\u7a2e\u985e\u5225\u306e\u8ca1\u7523\u8abf\u67fb\u65b9\u6cd5<\/h4>\n<p class=\"attention a-1\">\u2460\u9810\u8caf\u91d1<br \/>\n\u2461\u501f\u91d1<br \/>\n\u2462\u4e0d\u52d5\u7523<br \/>\n\u2463\u6709\u4fa1\u8a3c\u5238<\/p>\n<p><span style=\"color: #ff0000;\">\u8abf\u67fb\u306f\u2460\u2192\u2461\u2192\u2462\u2192\u2463\u306e\u9806\u756a\u3067\u9032\u3081\u3066\u3044\u304f\u3068\u52b9\u7387\u304c\u826f\u3044<\/span>\u3067\u3059\u3002\u7406\u7531\u306f\u6b21\u306e\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>5-1.\u2460\u9810\u8caf\u91d1\u306e\u8abf\u67fb\u65b9\u6cd5<\/h3>\n<p>\u9810\u8caf\u91d1\u306e\u8abf\u67fb\u306f\u3001\u6b21\u306e\u624b\u9806\u3067\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u9810\u8caf\u91d1\u306e\u8abf\u3079\u65b9<\/h4>\n<ol class=\"attention a-1\">\n<li>\u53d6\u5f15\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u6b7b\u4ea1\u6642\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ol>\n<h4>5-1-1.\u53d6\u5f15\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3092\u7279\u5b9a\u3059\u308b<\/h4>\n<p>\u307e\u305a\u306f\u907a\u54c1\u306e\u4e2d\u304b\u3089\u3001\u53d6\u5f15\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3092\u7279\u5b9a\u3059\u308b\u624b\u304c\u304b\u308a\u3092\u63a2\u3057\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u30ab\u30fc\u30c9\u3084\u901a\u5e33\u304c\u898b\u3064\u304b\u308c\u3070\u3001\u305d\u306e\u91d1\u878d\u6a5f\u95a2\u3068\u53d6\u5f15\u3057\u3066\u3044\u305f\u3053\u3068\u306f\u78ba\u5b9f\u3067\u3059\u304c\u3001\u90f5\u4fbf\u7269\u3084\u30ce\u30d9\u30eb\u30c6\u30a3\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u3082\u3001\u305d\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u53e3\u5ea7\u3092\u6301\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h5>\u9810\u8caf\u91d1\u3092\u898b\u3064\u3051\u308b\u624b\u304c\u304b\u308a\u3068\u306a\u308b\u3082\u306e<\/h5>\n<ul>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u30fb\u901a\u5e33<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u90f5\u4fbf\u7269<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u306e\u30ce\u30d9\u30eb\u30c6\u30a3\u30b0\u30c3\u30ba<\/li>\n<li>\u65e5\u8a18\u30fb\u624b\u5e33\u30fb\u30a8\u30f3\u30c7\u30a3\u30f3\u30b0\u30ce\u30fc\u30c8\u306a\u3069<\/li>\n<li>\u30d1\u30bd\u30b3\u30f3\u30fb\u30b9\u30de\u30db\u306e\u60c5\u5831<\/li>\n<\/ul>\n<h4 id=\"5-1-2\">5-1-2.\u6b7b\u4ea1\u6642\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/h4>\n<p>\u91d1\u878d\u6a5f\u95a2\u304c\u7279\u5b9a\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u6b7b\u4ea1\u6642\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b8b\u9ad8\u306f\u901a\u5e33\u306e\u8a18\u5e33\u3092\u3059\u308c\u3070\u5206\u304b\u308a\u307e\u3059\u304c\u3001\u901a\u5e33\u304c\u306a\u3044\u5834\u5408\u306f<span style=\"color: #ff0000;\">\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/span>\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u3070\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306f\u5fc5\u9808\u66f8\u985e<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u65b9\u6cd5\u306b\u3064\u3044\u3066\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p>\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u4f9d\u983c\u65b9\u6cd5<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4f9d\u983c\u65b9\u6cd5<\/th>\n<td>\u30fb\u7a93\u53e3<br \/>\n\u30fb\u90f5\u9001<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5fc5\u8981\u66f8\u985e<\/th>\n<td>\u30fb\u6b8b\u9ad8\u8a3c\u660e\u66f8\u767a\u884c\u4f9d\u983c\u66f8<br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u304c\u5206\u304b\u308b\u6238\u7c4d\u307e\u305f\u306f\u9664\u7c4d\u8b04\u672c<br \/>\n\u30fb\u7533\u8acb\u8005\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u7533\u8acb\u8005\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u7533\u8acb\u8005\u306e\u5b9f\u5370<br \/>\n\u30fb\u7533\u8acb\u8005\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u8cbb\u7528\u76ee\u5b89<\/th>\n<td>\u7d04500\u5186\uff5e1000\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4f9d\u983c\uff5e\u767a\u884c\u307e\u3067\u306e\u671f\u9593<\/th>\n<td>\u7d041\uff5e2\u9031\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u767a\u884c\u306e\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u65e5\u4ed8\u306f\u5fc5\u305a<span style=\"color: #ff0000;\">\u6b7b\u4ea1\u65e5\u3092\u6307\u5b9a<\/span>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u901a\u5e33\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u53d6\u5f15\u660e\u7d30\u3082\u767a\u884c\u3057\u3066\u3082\u3089\u3046\u3068\u3001\u53d6\u5f15\u5c65\u6b74\u304c\u5206\u304b\u3063\u3066\u4ed6\u306e\u8ca1\u7523\u8abf\u67fb\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h3>5-2.\u2461\u501f\u91d1\u306e\u8abf\u67fb\u65b9\u6cd5<\/h3>\n<p>\u501f\u91d1\u306f\u3001\u6b21\u306e\u624b\u9806\u3067\u8abf\u67fb\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u501f\u91d1\u306e\u8abf\u3079\u65b9<\/h4>\n<ol class=\"attention a-1\">\n<li>\u53d6\u5f15\u306e\u3042\u308b\u501f\u5165\u5148\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u4fe1\u7528\u60c5\u5831\u6a5f\u95a2\u306b\u60c5\u5831\u958b\u793a\u8acb\u6c42\u3092\u3059\u308b<\/li>\n<li>\u6b7b\u4ea1\u6642\u306e\u501f\u5165\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ol>\n<p>\u7e70\u308a\u8fd4\u3057\u307e\u3059\u304c\u3001<span style=\"color: #ff0000;\">\u501f\u91d1\u306f\u8abf\u67fb\u6f0f\u308c\u304c\u3042\u308b\u3068\u3001\u5f8c\u304b\u3089\u767a\u899a\u3057\u305f\u501f\u91d1\u3092\u80cc\u8ca0\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span>\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u501f\u91d1\u306a\u3093\u3066\u3042\u308b\u306f\u305a\u306a\u3044\u300d\u3068\u601d\u3063\u3066\u3044\u3066\u3082\u3001<strong>\u5fb9\u5e95\u7684\u306b\u78ba\u8a8d<\/strong>\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>5-2-1.\u53d6\u5f15\u306e\u3042\u308b\u501f\u5165\u5148\u3092\u7279\u5b9a\u3059\u308b<\/h4>\n<p>\u307e\u305a\u306f\u907a\u54c1\u306e\u4e2d\u304b\u3089\u4e0b\u8a18\u624b\u304c\u304b\u308a\u3092\u63a2\u3057\u51fa\u3057\u3001\u501f\u5165\u5148\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h5>\u501f\u91d1\u3092\u898b\u3064\u3051\u308b\u624b\u304c\u304b\u308a\u3068\u306a\u308b\u3082\u306e<\/h5>\n<ul>\n<li>\u5951\u7d04\u66f8<\/li>\n<li>\u501f\u5165\u5148\u304b\u3089\u306e\u90f5\u4fbf\u7269\uff08\u8acb\u6c42\u66f8\u3084\u7763\u4fc3\u72b6\u306a\u3069\uff09<\/li>\n<li>\u9810\u91d1\u901a\u5e33\u306e\u53d6\u5f15\u5c65\u6b74<\/li>\n<li>\u65e5\u8a18\u30fb\u624b\u5e33\u30fb\u30a8\u30f3\u30c7\u30a3\u30f3\u30b0\u30ce\u30fc\u30c8\u306a\u3069<\/li>\n<li>\u30d1\u30bd\u30b3\u30f3\u30fb\u30b9\u30de\u30db\u306e\u60c5\u5831<\/li>\n<\/ul>\n<h4>5-2-2.\u4fe1\u7528\u60c5\u5831\u6a5f\u95a2\u306b\u60c5\u5831\u958b\u793a\u8acb\u6c42\u3092\u3059\u308b<\/h4>\n<p>\u6b21\u306b\u3001\u4fe1\u7528\u60c5\u5831\u6a5f\u95a2\u306b\u60c5\u5831\u958b\u793a\u8acb\u6c42\u3092\u3057\u3066\u3001\u4ed6\u306b\u3082\u501f\u91d1\u304c\u306a\u3044\u304b\u5ff5\u306e\u305f\u3081\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4fe1\u7528\u60c5\u5831\u6a5f\u95a2\u3068\u306f\u3001\u30ed\u30fc\u30f3\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u306a\u3069\u306e\u501f\u5165\u60c5\u5831\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u6a5f\u95a2\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4fe1\u7528\u60c5\u5831\u6a5f\u95a2\u306f\u501f\u5165\u5148\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u4e0b\u8a183\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u304c\u3001<span style=\"color: #ff0000;\">\u3053\u306e3\u3064\u3092\u554f\u3044\u5408\u308f\u305b\u308c\u3070\u3001\u501f\u5165\u306e\u5927\u90e8\u5206\u3092\u6d17\u3044\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\uff08\u500b\u4eba\u9593\u306e\u8cb8\u3057\u501f\u308a\u3084\u3001\u4e00\u90e8\u306e\u9023\u5e2f\u4fdd\u8a3c\u4eba\u3001\u5968\u5b66\u91d1\u306a\u3069\u306f\u9664\u304f\uff09\u3002<\/p>\n<p>\u4fe1\u7528\u60c5\u5831\u6a5f\u95a2\u306b\u3064\u3044\u3066<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\"><\/th>\n<th style=\"background-color: #ecf4e8;\">\u501f\u5165\u5148<\/th>\n<th style=\"background-color: #ecf4e8;\">\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff06\u958b\u793a\u8acb\u6c42\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u682a\u5f0f\u4f1a\u793e\u65e5\u672c\u4fe1\u7528\u60c5\u5831\u6a5f\u69cb\uff08JICC\uff09<\/th>\n<td>\u6d88\u8cbb\u8005\u91d1\u878d<\/td>\n<td><a href=\"https:\/\/www.jicc.co.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">JICC<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u682a\u5f0f\u4f1a\u793e\u30b7\u30fc\u30fb\u30a2\u30a4\u30fb\u30b7\u30fc\uff08CIC\uff09<\/th>\n<td>\u30af\u30ec\u30b8\u30c3\u30c8\u4f1a\u793e<\/td>\n<td><a href=\"https:\/\/www.cic.co.jp\/index.html\" target=\"_blank\" rel=\"noreferrer noopener\">CIC<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5168\u56fd\u9280\u884c\u500b\u4eba\u4fe1\u7528\u60c5\u5831\u30bb\u30f3\u30bf\u30fc<\/th>\n<td>\u9280\u884c<\/td>\n<td><a href=\"https:\/\/www.zenginkyo.or.jp\/pcic\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5168\u56fd\u9280\u884c\u500b\u4eba\u4fe1\u7528\u60c5\u5831\u30bb\u30f3\u30bf\u30fc<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u6a5f\u95a2\u306b\u60c5\u5831\u958b\u793a\u8acb\u6c42\u3092\u3059\u308c\u3070\u3001\u53d6\u5f15\u306e\u3042\u308b\u501f\u5165\u5148\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u958b\u793a\u8acb\u6c42\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u6a5f\u95a2\u3054\u3068\u306b\u7570\u306a\u308b\u306e\u3067\u3001\u4e0a\u8868\u306e\u30ea\u30f3\u30af\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>5-2-3.\u6b7b\u4ea1\u6642\u306e\u501f\u5165\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/h4>\n<p>\u501f\u5165\u5148\u3092\u7279\u5b9a\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u6b7b\u4ea1\u6642\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u501f\u5165\u5148\u306e\u91d1\u878d\u696d\u8005\u306b\u554f\u3044\u5408\u308f\u305b\u3066<strong>\u501f\u5165\u91d1\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/strong>\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u767a\u884c\u4f9d\u983c\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u9810\u8caf\u91d1\uff08<a id=\"5-1-2\"><\/a>5-1-2.\u6b7b\u4ea1\u6642\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b\uff09\u3068\u540c\u3058\u3067\u3059\u3002\u8a73\u7d30\u306f\u5404\u696d\u8005\u306b\u304a\u554f\u5408\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u91d1\u878d\u696d\u8005\u3068\u306e\u3084\u308a\u3068\u308a\u306e\u969b\u3001\u8fd4\u6e08\u3092\u6c42\u3081\u3089\u308c\u3066\u3082<span style=\"color: #ff0000;\">\u8fd4\u6e08\u306e\u7d04\u675f\u3092\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093<\/span>\u3002\u300c\u8ca1\u7523\u8abf\u67fb\u3092\u3057\u3066\u3044\u308b\u300d\u3068\u3060\u3051\u4f1d\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>5-3.\u2462\u4e0d\u52d5\u7523\u306e\u8abf\u67fb\u65b9\u6cd5<\/h3>\n<p>\u4e0d\u52d5\u7523\u306f\u6b21\u306e\u624b\u9806\u3067\u8abf\u67fb\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u4e0d\u52d5\u7523\u306e\u8abf\u3079\u65b9<\/h4>\n<ol class=\"attention a-1\">\n<li>\u4e0d\u52d5\u7523\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\uff08\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\uff09\u540d\u5bc4\u5e33\u3092\u7533\u8acb\u3059\u308b<\/li>\n<li>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3067\u6a29\u5229\u60c5\u5831\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3092\u8abf\u3079\u308b<\/li>\n<\/ol>\n<h4>5-3-1.\u4e0d\u52d5\u7523\u3092\u7279\u5b9a\u3059\u308b<\/h4>\n<p>\u307e\u305a\u306f\u907a\u54c1\u306e\u4e2d\u304b\u3089\u4e0b\u8a18\u624b\u304c\u304b\u308a\u3092\u63a2\u3057\u51fa\u3057\u3001\u4e0d\u52d5\u7523\u306e\u5730\u756a\u3068\u5bb6\u5c4b\u756a\u53f7\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h5>\u4e0d\u52d5\u7523\u3092\u898b\u3064\u3051\u308b\u624b\u304c\u304b\u308a\u3068\u306a\u308b\u3082\u306e<\/h5>\n<ul>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8<\/li>\n<li>\u767b\u8a18\u6e08\u6a29\u5229\u8a3c\uff08\u767b\u8a18\u8b58\u5225\u60c5\u5831\uff09<\/li>\n<li>\u9810\u91d1\u901a\u5e33\u306e\u53d6\u5f15\u5c65\u6b74<\/li>\n<li>\u65e5\u8a18\u30fb\u624b\u5e33\u30fb\u30a8\u30f3\u30c7\u30a3\u30f3\u30b0\u30ce\u30fc\u30c8\u306a\u3069<\/li>\n<li>\u30d1\u30bd\u30b3\u30f3\u30fb\u30b9\u30de\u30db\u306e\u60c5\u5831<\/li>\n<\/ul>\n<h4>5-3-2.\uff08\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\uff09\u540d\u5bc4\u5e33\u3092\u7533\u8acb\u3059\u308b<\/h4>\n<p>\u624b\u304c\u304b\u308a\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u3001\u540d\u5bc4\u5e33\u3092\u7533\u8acb\u3057\u3066\u4e0d\u52d5\u7523\u3092\u7279\u5b9a\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u540d\u5bc4\u5e33\u3068\u306f\u3001\u7d0d\u7a0e\u5bfe\u8c61\u306e\u4e0d\u52d5\u7523\u30ea\u30b9\u30c8\u3092\u6240\u6709\u8005\u5225\u3067\u4e00\u89a7\u306b\u3057\u305f\u3082\u306e\u3067\u3059\uff08\u975e\u8ab2\u7a0e\u306e\u4e0d\u52d5\u7523\u306f\u5bfe\u8c61\u5916\uff09\u3002<\/p>\n<p>\u5e02\u753a\u6751\u5f79\u5834\u306b\u7533\u8acb\u3059\u308c\u3070\u53d6\u5f97\u3067\u304d\u307e\u3059\u304c\u3001<strong>\u7ba1\u8f44\u5185\u306e\u4e0d\u52d5\u7523\u3057\u304b\u8f09\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u5730\u533a\u3054\u3068\u306b\u53d6\u308a\u5bc4\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u7533\u8acb\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u540d\u5bc4\u5e33\u306e\u53d6\u5f97\u65b9\u6cd5<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u7533\u8acb\u5148<\/th>\n<td>\u4e0d\u52d5\u7523\u304c\u6240\u5728\u3059\u308b\u5e02\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4f9d\u983c\u65b9\u6cd5<\/th>\n<td>\u30fb\u7a93\u53e3<br \/>\n\u30fb\u90f5\u9001<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5fc5\u8981\u66f8\u985e<\/th>\n<td>\u30fb\u7533\u8acb\u7528\u7d19\uff08\u5f79\u5834\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u30fb\u7a93\u53e3\u304b\u3089\u5165\u624b\uff09<br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u304c\u5206\u304b\u308b\u6238\u7c4d\u307e\u305f\u306f\u9664\u7c4d\u8b04\u672c<br \/>\n\u30fb\u7533\u8acb\u8005\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u7533\u8acb\u8005\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\uff08\u90f5\u9001\u306e\u5834\u5408\uff09\u5207\u624b\u8cbc\u4ed8\u6e08\u306e\u8fd4\u4fe1\u7528\u5c01\u7b52<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u8cbb\u7528\u76ee\u5b89<\/th>\n<td>\u7d04200\uff5e400\u5186<br \/>\n\u203b\u90f5\u9001\u306e\u5834\u5408\u306f\u3001\u5b9a\u984d\u5c0f\u70ba\u66ff\u3067\u7d0d\u3081\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4f9d\u983c\uff5e\u767a\u884c\u307e\u3067\u306e\u671f\u9593<\/th>\n<td>\u7d042\uff5e3\u9031\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>5-3-3.\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3067\u6a29\u5229\u60c5\u5831\u3092\u78ba\u8a8d\u3059\u308b<\/h4>\n<p>\u4e0d\u52d5\u7523\u306e\u5730\u756a\u3068\u5bb6\u5c4b\u756a\u53f7\u304c\u5206\u304b\u3063\u305f\u3089\u3001\u6cd5\u52d9\u5c40\u306b\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u3092\u7533\u8acb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001<strong>\u4e0d\u52d5\u7523\u306e\u6a29\u5229\u60c5\u5831\uff08\u6301\u3061\u5206\u3084\u62b5\u5f53\u6a29\u306a\u3069\uff09\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081<\/strong>\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u3057\u3066\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u53d6\u5f97\u65b9\u6cd5<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u7533\u8acb\u5148<\/th>\n<td>\u6700\u5bc4\u308a\u306e\u6cd5\u52d9\u5c40\u307e\u305f\u306f\u30aa\u30f3\u30e9\u30a4\u30f3<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4f9d\u983c\u65b9\u6cd5<\/th>\n<td>\u30fb\u7a93\u53e3\u307e\u305f\u306f\u90f5\u9001\uff08<a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/category_00002.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u5404\u7a2e\u8a3c\u660e\u66f8\u8acb\u6c42\u624b\u7d9a\uff1a\u6cd5\u52d9\u5c40<\/a>\uff09<br \/>\n\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\uff08<a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/static\/online_syoumei_annai.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u7b49\u306e\u8acb\u6c42\u306b\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u624b\u7d9a\u304c\u4fbf\u5229\u3067\u3059\uff1a\u6cd5\u52d9\u5c40<\/a>\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5fc5\u8981\u66f8\u985e<\/th>\n<td>\u30fb\u7533\u8acb\u7528\u7d19\uff08\u4e0a\u8a18\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u8cbb\u7528\u76ee\u5b89<\/th>\n<td>\u7a93\u53e3\uff1a600\u5186<br \/>\n\u30aa\u30f3\u30e9\u30a4\u30f3\uff1a500\u5186\uff08\u7a93\u53e3\u53d7\u53d6\u306a\u3089480\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4f9d\u983c\uff5e\u767a\u884c\u307e\u3067\u306e\u671f\u9593<\/th>\n<td>\u7a93\u53e3\uff1a\u5373\u65e5<br \/>\n\u30aa\u30f3\u30e9\u30a4\u30f3\uff1a\u6570\u65e5\uff5e1\u9031\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>5-3-4.\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3092\u8abf\u3079\u308b<\/h4>\n<p>\u4e0d\u52d5\u7523\u306e\u5fc5\u8981\u60c5\u5831\u304c\u63c3\u3063\u305f\u3089\u3001\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3092\u8abf\u3079\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u3001\u8a55\u4fa1\u306e\u76ee\u7684\u306b\u3088\u3063\u3066\u7528\u3044\u308b\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76ee\u7684\u5225\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u8a55\u4fa1\u306e\u76ee\u7684<\/th>\n<th style=\"background-color: #ecf4e8;\">\u7528\u3044\u308b\u8a55\u4fa1\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u907a\u7523\u5206\u5272\u3059\u308b\u305f\u3081\u306b<br \/>\n\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u305f\u3044<\/th>\n<td>\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u76f8\u8ac7\u3057\u3066\u3001\u4e0b\u8a18\u306e\u4e2d\u304b\u3089\u9078\u3076<br \/>\n\u30fb\u5b9f\u52e2\u4fa1\u683c\uff08\u53d6\u5f15\u4fa1\u683c\uff09\u2190\u6700\u3082\u591a\u3044<br \/>\n\u30fb\u5730\u4fa1\u516c\u793a\u4fa1\u683c<br \/>\n\u30fb\u8def\u7dda\u4fa1<br \/>\n\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3059\u308b\u305f\u3081\u306b<br \/>\n\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u305f\u3044<\/th>\n<td>\u571f\u5730\uff1a\u8def\u7dda\u4fa1\u65b9\u5f0f<br \/>\n\u5bb6\u5c4b\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5404\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u304a\u304a\u3088\u305d\u306e\u8a55\u4fa1\u984d\u3092\u51fa\u3059\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001<span style=\"color: #ff0000;\">\u6b63\u78ba\u306a\u8a55\u4fa1\u984d\u3092\u51fa\u3057\u305f\u3044\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span>\u3057\u307e\u3059\u3002<\/p>\n<p>\u5404\u8a55\u4fa1\u65b9\u6cd5\u306e\u7b97\u5b9a\u65b9\u6cd5<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5b9f\u52e2\u4fa1\u683c<br \/>\n\uff08\u53d6\u5f15\u4fa1\u683c\uff09<\/th>\n<td>\u30fb\u56fd\u571f\u4ea4\u901a\u7701\u306e<a href=\"https:\/\/www.reinfolib.mlit.go.jp\/\">\u4e0d\u52d5\u7523\u60c5\u5831\u30e9\u30a4\u30d6\u30e9\u30ea<\/a>\u3067\u78ba\u8a8d\u3059\u308b<br \/>\n\u30fb\u4e0d\u52d5\u7523\u4ef2\u4ecb\u696d\u8005\u3084\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306b\u4f9d\u983c\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5730\u4fa1\u516c\u793a\u4fa1\u683c<\/th>\n<td>\u56fd\u571f\u4ea4\u901a\u7701\u306e<a href=\"https:\/\/www.reinfolib.mlit.go.jp\/\">\u4e0d\u52d5\u7523\u60c5\u5831\u30e9\u30a4\u30d6\u30e9\u30ea<\/a>\u3067\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u8def\u7dda\u4fa1<\/th>\n<td>\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u8def\u7dda\u4fa1<\/a>\u3067\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d<\/th>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u901a\u77e5\u66f8\u3067\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>5-4.\u2463\u6709\u4fa1\u8a3c\u5238\u306e\u8abf\u67fb\u65b9\u6cd5<\/h3>\n<p>\u682a\u306a\u3069\u306e\u6709\u4fa1\u8a3c\u5238\u306f\u6b21\u306e\u624b\u9806\u3067\u8abf\u67fb\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u6709\u4fa1\u8a3c\u5238\u306e\u8abf\u3079\u65b9<\/h4>\n<ol class=\"attention a-1\">\n<li>\u53d6\u5f15\u306e\u3042\u308b\u8a3c\u5238\u4f1a\u793e\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\uff08\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\uff09\u8a3c\u5238\u4fdd\u7ba1\u632f\u66ff\u6a5f\u69cb\u306b\u958b\u793a\u8acb\u6c42\u3092\u3059\u308b<\/li>\n<li>\u6b7b\u4ea1\u6642\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ol>\n<h4>5-4-1.\u53d6\u5f15\u306e\u3042\u308b\u8a3c\u5238\u4f1a\u793e\u3092\u7279\u5b9a\u3059\u308b<\/h4>\n<p>\u307e\u305a\u306f\u907a\u54c1\u306e\u4e2d\u304b\u3089\u4e0b\u8a18\u624b\u304c\u304b\u308a\u3092\u63a2\u3057\u51fa\u3057\u3001\u53d6\u5f15\u306e\u3042\u308b\u8a3c\u5238\u4f1a\u793e\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h5>\u6709\u4fa1\u8a3c\u5238\u3092\u898b\u3064\u3051\u308b\u624b\u304c\u304b\u308a\u3068\u306a\u308b\u3082\u306e<\/h5>\n<ul>\n<li>\u682a\u5238<\/li>\n<li>\u8a3c\u5238\u4f1a\u793e\u7b49\u306e\u30ce\u30d9\u30eb\u30c6\u30a3<\/li>\n<li>\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u306e\u90f5\u4fbf\u7269\uff08\u53d6\u5f15\u5831\u544a\u66f8\u30fb\u914d\u5f53\u91d1\u306e\u652f\u6255\u901a\u77e5\u66f8\u30fb\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u66f8\u30fb\u682a\u5f0f\u767a\u884c\u4f1a\u793e\u306e\u4e8b\u696d\u5831\u544a\u66f8\u306a\u3069\uff09<\/li>\n<li>\u9810\u91d1\u901a\u5e33\u306e\u53d6\u5f15\u5c65\u6b74<\/li>\n<li>\u65e5\u8a18\u30fb\u624b\u5e33\u30fb\u30a8\u30f3\u30c7\u30a3\u30f3\u30b0\u30ce\u30fc\u30c8\u306a\u3069<\/li>\n<li>\u30d1\u30bd\u30b3\u30f3\u30fb\u30b9\u30de\u30db\u306e\u60c5\u5831<\/li>\n<\/ul>\n<h4>5-4-2.\uff08\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\uff09\u8a3c\u5238\u4fdd\u7ba1\u632f\u66ff\u6a5f\u69cb\u306b\u958b\u793a\u8acb\u6c42\u3092\u3059\u308b<\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u601d\u3063\u3066\u3044\u305f\u306e\u306b\u624b\u304c\u304b\u308a\u304c\u898b\u3064\u304b\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u3001<strong>\u8a3c\u5238\u4fdd\u7ba1\u632f\u66ff\u6a5f\u69cb<\/strong>\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a3c\u5238\u4fdd\u7ba1\u632f\u66ff\u6a5f\u69cb\uff08\u901a\u79f0\u307b\u3075\u308a\uff09\u3068\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u53d6\u5f15\u306e\u7ba1\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u6a5f\u95a2\u3067\u3059\u3002\u307b\u3075\u308a\u306b\u60c5\u5831\u958b\u793a\u8acb\u6c42\u3092\u3059\u308b\u3068\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u53d6\u5f15\u3057\u3066\u3044\u305f\u8a3c\u5238\u4f1a\u793e\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8acb\u6c42\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u8a3c\u5238\u4fdd\u7ba1\u632f\u66ff\u6a5f\u69cb\u3078\u306e\u958b\u793a\u8acb\u6c42\u65b9\u6cd5<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4f9d\u983c\u65b9\u6cd5<\/th>\n<td>\u90f5\u9001\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5fc5\u8981\u66f8\u985e<\/th>\n<td>\u30fb\u958b\u793a\u8acb\u6c42\u66f8\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\uff09<br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u4f4f\u6240\u304c\u5206\u304b\u308b\u3082\u306e\uff09<br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u304c\u5206\u304b\u308b\u6238\u7c4d\u307e\u305f\u306f\u9664\u7c4d\u8b04\u672c<br \/>\n\u30fb\u7533\u8acb\u8005\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u7533\u8acb\u8005\u306e\u5370\u9451\u8a3c\u660e\u66f8\u307e\u305f\u306f\u4f4f\u6c11\u7968<br \/>\n\u30fb\u7533\u8acb\u8005\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u6238\u7c4d\u8b04\u672c<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u8cbb\u7528<\/th>\n<td>6,050\u5186\uff0f\u4ef6<br \/>\n\uff082\u4ef6\u76ee\u4ee5\u964d\u306f1\u4ef6\u3042\u305f\u308a1,100\u5186\u8ffd\u52a0\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u4f9d\u983c\uff5e\u958b\u793a\u307e\u3067\u306e\u671f\u9593<\/th>\n<td>\u7d042\uff5e3\u9031\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a73\u7d30\u306f\u4e0b\u8a18\u307b\u3075\u308a\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3054\u78ba\u8a8d\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br \/>\n\u3010\u53c2\u8003\u3011\uff3b\u8a3c\u5238\u4fdd\u7ba1\u632f\u66ff\u6a5f\u69cb\uff3d<a href=\"https:\/\/www.jasdec.com\/procedure\/shareholders\/disclosure\/direct\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3054\u672c\u4eba\u53c8\u306f\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u53e3\u5ea7\u306e\u958b\u8a2d\u5148\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408<\/a><\/p>\n<h4>5-4-3.\u6b7b\u4ea1\u6642\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/h4>\n<p>\u53d6\u5f15\u3057\u3066\u3044\u308b\u8a3c\u5238\u4f1a\u793e\u304c\u7279\u5b9a\u3067\u304d\u305f\u3089\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u4f9d\u983c\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u8a3c\u5238\u4f1a\u793e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u306e\u3067\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>6.\u3010\u81ea\u5206\u3067\u3059\u308b\u5834\u5408\u3011\u6f0f\u308c\u306a\u304f\u30b9\u30e0\u30fc\u30ba\u306b\u8abf\u67fb\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c83\u3064<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig08.jpg\" alt=\"\u6f0f\u308c\u306a\u304f\u30b9\u30e0\u30fc\u30ba\u306b\u8abf\u67fb\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c83\u3064\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u524d\u7ae0\u3067\u306f\u8ca1\u7523\u8abf\u67fb\u306e\u5177\u4f53\u7684\u306a\u9032\u3081\u65b9\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u300c\u306a\u304b\u306a\u304b\u5927\u5909\u305d\u3046\u3060\u306a\u300d\u3068\u611f\u3058\u3089\u308c\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u7ae0\u3067\u306f\u3001\u8ca1\u7523\u8abf\u67fb\u3092\u6f0f\u308c\u306a\u304f\u3001\u304b\u3064\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u30923\u3064\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u6f0f\u308c\u306a\u304f\u30b9\u30e0\u30fc\u30ba\u306b\u8abf\u67fb\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c83\u3064<\/h4>\n<ol class=\"attention a-1\">\n<li>\u8ca1\u7523\u8abf\u67fb\u306f\u2460\u9810\u8caf\u91d1\u2461\u501f\u91d1\u2462\u4e0d\u52d5\u7523\u2463\u305d\u306e\u4ed6\u306e\u9806\u3067\u9032\u3081\u3066\u3044\u304f<\/li>\n<li>\u4ee3\u8868\u7684\u306a\u4fdd\u7ba1\u5834\u6240\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b<\/li>\n<li>\u8abf\u67fb\u306b\u306f\u8ca1\u7523\u76ee\u9332\u3092\u6d3b\u7528\u3059\u308b<\/li>\n<\/ol>\n<h3>6-1.\u8ca1\u7523\u8abf\u67fb\u306f\u2460\u9810\u8caf\u91d1\u2461\u501f\u91d1\u2462\u4e0d\u52d5\u7523\u2463\u305d\u306e\u4ed6\u306e\u9806\u3067\u9032\u3081\u3066\u3044\u304f<\/h3>\n<p>\u8ca1\u7523\u8abf\u67fb\u306f\u3001\u2460\u9810\u8caf\u91d1\u2461\u501f\u91d1\u2462\u4e0d\u52d5\u7523\u2463\u305d\u306e\u4ed6\u306e\u9806\u3067\u9032\u3081\u3066\u3044\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u5b9f\u969b\u306e\u8abf\u67fb\u306f\u5168\u3066\u4e26\u884c\u3057\u3066\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u53d6\u308a\u639b\u304b\u308b\u9806\u306b\u306f\u512a\u5148\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u2460\u9810\u8caf\u91d1\u306b\u3064\u3044\u3066\u8abf\u3079\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<span style=\"color: #ff0000;\">\u9810\u8caf\u91d1\u306e\u53d6\u5f15\u5c65\u6b74\u304c\u5206\u304b\u308c\u3070\u3001\u4ed6\u306e\u8ca1\u7523\u60c5\u5831\u3082\u767a\u898b\u3067\u304d\u3066\u52b9\u7387\u3088\u304f\u9032\u3081\u3089\u308c\u308b<\/span>\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306f\u2461\u501f\u91d1\u306e\u8abf\u67fb\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002\u524d\u8ff0\u3057\u305f\u901a\u308a\u3001<strong>\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9650\u306f3\u30f6\u6708<\/strong>\u306a\u306e\u3067\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u65e9\u3081\u306b\u6c7a\u3081\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<span style=\"color: #ff0000;\">\u5148\u306b\u501f\u91d1\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3051\u3070\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u5224\u65ad\u3082\u65e9\u3081\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002<\/p>\n<p>\u305d\u306e\u6b21\u306f\u2462\u4e0d\u52d5\u7523\u306b\u53d6\u308a\u639b\u304b\u308a\u307e\u3057\u3087\u3046\u3002\u4e0d\u52d5\u7523\u306f\u3001\u300c\u8a55\u4fa1\u984d\u3092\u51fa\u3059\u300d\u3068\u3044\u3046\u5de5\u7a0b\u304c\u3042\u308a\u3001\u305d\u3053\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u306f\u9806\u4e0d\u540c\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>6-2.\u4ee3\u8868\u7684\u306a\u4fdd\u7ba1\u5834\u6240\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b<\/h3>\n<p>\u8ca1\u7523\u7279\u5b9a\u306e\u624b\u304c\u304b\u308a\u3092\u7d20\u65e9\u304f\u898b\u3064\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u3088\u304f\u4fdd\u7ba1\u5834\u6240\u3068\u3057\u3066\u4f7f\u308f\u308c\u308b\u5834\u6240\u3092\u512a\u5148\u7684\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u4eba\u304c\u5927\u4e8b\u306a\u3082\u306e\u3092\u4fdd\u7ba1\u3059\u308b\u5834\u6240\u306f\u76f8\u5834\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059<\/span>\u3002\u6b21\u306e\u3042\u305f\u308a\u3092\u91cd\u70b9\u7684\u306b\u8abf\u3079\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h4>\u4ee3\u8868\u7684\u306a\u4fdd\u7ba1\u5834\u6240<\/h4>\n<ul class=\"attention a-1\">\n<li>\u30ab\u30d0\u30f3\u30fb\u8ca1\u5e03<\/li>\n<li>\u91d1\u5eab<\/li>\n<li>\u90f5\u4fbf\u7269\u5165\u308c<\/li>\n<li>\u68da\u30fb\u5f15\u304d\u51fa\u3057<\/li>\n<li>\u62bc\u3057\u5165\u308c<\/li>\n<li>\u4ecf\u58c7<\/li>\n<li>\u98df\u5668\u68da<\/li>\n<li>\u51b7\u8535\u5eab<\/li>\n<li>\u5e8a\u4e0b<\/li>\n<li>\u3064\u307c\u306e\u4e2d<\/li>\n<li>\u5bdd\u5177\u306e\u3059\u304d\u307e<\/li>\n<p>\u306a\u3069<\/ul>\n<p>\u300c\u3042\u306e\u4eba\u306a\u3089\u3069\u3053\u306b\u7f6e\u304f\u3060\u308d\u3046\u300d\u3068\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u76ee\u7dda\u306b\u306a\u3063\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u30d1\u30bd\u30b3\u30f3\u3084\u30b9\u30de\u30db\u3082\u8981\u30c1\u30a7\u30c3\u30af\uff01<\/h4>\n<p class=\"attention a-1\">\u30d1\u30bd\u30b3\u30f3\u3084\u30b9\u30de\u30db\u3082\u5fd8\u308c\u305a\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6700\u8fd1\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3084\u4eee\u60f3\u901a\u8ca8\u306a\u3069\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u8ca1\u7523\u7ba1\u7406\u3059\u308b\u4eba\u3082\u5897\u3048\u3066\u304d\u307e\u3057\u305f\u3002\u30a2\u30d7\u30ea\u3084\u53d7\u4fe1\u30e1\u30fc\u30eb\u304b\u3089\u8ca1\u7523\u60c5\u5831\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\uff08\u203b\u30e1\u30fc\u30eb\u306f\u4ef6\u540d\u3068\u5dee\u51fa\u4eba\u3060\u3051\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u672c\u6587\u3092\u958b\u304f\u3068\u96fb\u6c17\u901a\u4fe1\u4e8b\u696d\u6cd5\u306b\u89e6\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n<h3>6-3.\u8abf\u67fb\u306b\u306f\u8ca1\u7523\u76ee\u9332\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p>\u8ca1\u7523\u8abf\u67fb\u306b\u306f\u8ca1\u7523\u76ee\u9332\u3092\u4e0a\u624b\u306b\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8ca1\u7523\u76ee\u9332\u3068\u306f\u3001\u8ca1\u7523\u60c5\u5831\u3092\u4e00\u89a7\u306b\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3067\u3042\u308a\u3001\u907a\u7523\u5206\u5272\u3067\u4f5c\u6210\u3059\u308b\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u3082\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig09.png\" alt=\"\u8ca1\u7523\u76ee\u9332\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.courts.go.jp\/index.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u88c1\u5224\u6240<\/a><\/p>\n<p>\u901a\u5e38\u3001\u8ca1\u7523\u76ee\u9332\u306f\u8ca1\u7523\u8abf\u67fb\u3092\u7d42\u3048\u305f\u5f8c\u306b\u4f5c\u6210\u3057\u307e\u3059\u304c\u3001<span style=\"color: #ff0000;\">\u6700\u521d\u306b\u8ca1\u7523\u76ee\u9332\u3092\u7528\u610f\u3057\u3001\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5bfe\u8c61\u8ca1\u7523\u3092\u6f0f\u308c\u306a\u304f\u6d17\u3044\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002<\/p>\n<p>\u8ca1\u7523\u76ee\u9332\u306b\u8a18\u8f09\u3059\u3079\u304d\u9805\u76ee\u3082\u5206\u304b\u308b\u306e\u3067\u3001\u5f8c\u304b\u3089\u307e\u3068\u3081\u308b\u3088\u308a\u52b9\u7387\u3088\u304f\u9032\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u88c1\u5224\u6240\u3067\u306f\u8ca1\u7523\u76ee\u9332\u306e\u3072\u306a\u5f62\u3068\u898b\u672c\u3092\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002\u4e0b\u8a18\u30ea\u30f3\u30af\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a\uff3b\u88c1\u5224\u6240\uff3d<a href=\"https:\/\/www.courts.go.jp\/aomori\/vc-files\/aomori\/2021\/20210401-kasai-08-0.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u8ca1\u7523\u76ee\u9332<\/a>\u3001<a href=\"https:\/\/www.courts.go.jp\/aomori\/vc-files\/aomori\/2021\/20210401-kasai-07-1.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u7523\u76ee\u9332\u8a18\u8f09\u4f8b<\/a><\/p>\n<h2>7.\u3010\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3011\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u306e\u9078\u3073\u65b9<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig10.jpg\" alt=\"\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u306e\u9078\u3073\u65b9\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u672c\u7ae0\u3067\u306f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3088\u3046\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306e\u3001\u5c02\u9580\u5bb6\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8ca1\u7523\u8abf\u67fb\u3092\u4f9d\u983c\u3067\u304d\u308b\u5c02\u9580\u5bb6\u306f\u3001<span style=\"color: #ff0000;\">\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u884c\u653f\u66f8\u58eb<\/span>\u3067\u3059\uff08\u4e8b\u52d9\u6240\u306b\u3088\u3063\u3066\u306f\u5bfe\u5fdc\u4e0d\u53ef\u306e\u6240\u3082\u6709\u308a\uff09\u3002<\/p>\n<p>\u3069\u306e\u5c02\u9580\u5bb6\u3092\u9078\u3076\u3079\u304d\u304b\u306f\u3001\u76f8\u7d9a\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8868\u306b\u72b6\u6cc1\u5225\u306e\u304a\u3059\u3059\u3081\u5c02\u9580\u5bb6\u3092\u307e\u3068\u3081\u305f\u306e\u3067\u3001\u5c02\u9580\u5bb6\u9078\u3073\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u72b6\u6cc1\u5225\uff1a\u5c02\u9580\u5bb6\u306e\u9078\u3073\u65b9<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5c02\u9580\u5bb6<\/th>\n<th style=\"background-color: #ecf4e8;\">\u4e3b\u306a\u5c02\u9580\u5206\u91ce<\/th>\n<th style=\"background-color: #ecf4e8;\">\u9078\u3076\u3079\u304d\u30b1\u30fc\u30b9<\/th>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u7a0e\u7406\u58eb<\/th>\n<td>\u7a0e\u91d1\u95a2\u9023<\/td>\n<td>\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<sup>\u203b1<\/sup><\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5f01\u8b77\u58eb<\/th>\n<td>\u6cd5\u5f8b\u3068\u7d1b\u4e89\u89e3\u6c7a<\/td>\n<td>\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u4e89\u3044\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u53f8\u6cd5\u66f8\u58eb<\/th>\n<td>\u6cd5\u5f8b\u3068\u66f8\u985e\u4f5c\u6210<\/td>\n<td>\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u696d\u52d9\u3082\u4f9d\u983c\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u884c\u653f\u66f8\u58eb<\/th>\n<td>\u66f8\u985e\u4f5c\u6210<\/td>\n<td>\u76f8\u7d9a\u4eba\u8abf\u67fb\u3060\u3051\u3092\u4f9d\u983c\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\uff1a\u8ca1\u7523\u7dcf\u984d\u304c3,000\u4e07\u5186+600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p>\u307e\u3060\u76f8\u7d9a\u304c\u59cb\u307e\u3063\u305f\u3070\u304b\u308a\u306e\u6642\u70b9\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u8981\u5426\u3084\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u95a2\u4fc2\u6027\u3001\u8ca1\u7523\u72b6\u6cc1\u306a\u3069\u5206\u304b\u3089\u306a\u3044\u90e8\u5206\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u9032\u3081\u3066\u3044\u304f\u3046\u3061\u306b\u3001\u300c\u8cc7\u7523\u4fa1\u5024\u306e\u9ad8\u3044\u4e0d\u52d5\u7523\u304c\u898b\u3064\u304b\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u5206\u304b\u3063\u305f\u300d\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u5341\u5206\u3042\u308b\u306e\u3067\u3001<strong>\u5148\u3005\u306e\u3053\u3068\u3092\u8003\u3048\u3066\u5c02\u9580\u5bb6\u3092\u9078\u3076\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046<\/strong>\u3002<\/p>\n<p>\u3082\u3057\u76f8\u7d9a\u7a0e\u7533\u544a\u306a\u3069\u304c\u3042\u304d\u3089\u304b\u306b\u4e0d\u8981\u3067\u3001\u8ca1\u7523\u8abf\u67fb\u3060\u3051\u3092\u4f9d\u983c\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u884c\u653f\u66f8\u58eb\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u884c\u653f\u66f8\u58eb\u306f\u4ed6\u306e\u5c02\u9580\u5bb6\u306b\u6bd4\u3079\u3001<span style=\"color: #ff0000;\">\u6bd4\u8f03\u7684\u30ea\u30fc\u30ba\u30ca\u30d6\u30eb<\/span>\u306a\u306e\u3067\u3001\u6c17\u8efd\u306b\u5229\u7528\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"8\">8.\u76f8\u7d9a\u8ca1\u7523\u304c3600\u4e07\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u4e00\u5ea6\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig11.jpg\" alt=\"\u76f8\u7d9a\u8ca1\u7523\u304c3600\u4e07\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u4e00\u5ea6\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u8ca1\u7523\u8abf\u67fb\u306e\u7d50\u679c\u3001<strong>\u8ca1\u7523\u7dcf\u984d\u304c\u300c\u57fa\u790e\u63a7\u9664\u984d=3,000\u4e07\u5186+600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3092\u8d85\u3048\u305f\u65b9\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u81ea\u5206\u3067\u8ca1\u7523\u8abf\u67fb\u3092\u884c\u3063\u305f\u5834\u5408\u3082\u3001\u8abf\u67fb\u304c\u7d42\u308f\u3063\u305f\u6642\u70b9\u3067\u4e00\u5ea6\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u3068\u7a0e\u7406\u58eb\u306b\u95a2\u3059\u308b\u4e0b\u8a18\u306e\u5185\u5bb9\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u76f8\u7d9a\u7a0e\u3068\u7a0e\u7406\u58eb<\/h4>\n<ul class=\"attention a-1\">\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306e<span class=\"zeirishi-involvement-ratio loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\uff05\u306f\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e<\/li>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u9665\u308a\u304c\u3061\u306a\u4e8c\u6b21\u76f8\u7d9a\u306e\u843d\u3068\u3057\u7a74<\/li>\n<li>\u7a0e\u7406\u58eb\u306a\u3089\u4e8c\u6b21\u76f8\u7d9a\u3082\u8e0f\u307e\u3048\u305f\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u53ef\u80fd<\/li>\n<\/ul>\n<h3>8-1.\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306e<span class=\"zeirishi-involvement-ratio loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\uff05\u306f\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e<\/h3>\n<p>\u56fd\u7a0e\u5e81\u306e2025\u5e74\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001<span style=\"color: #ff0000;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306e<span class=\"zeirishi-involvement-ratio loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\uff05\u306f\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u305f<\/span>\u3068\u5831\u544a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/startup\/commons\/sozoku-guide\/kanyowariai202510.png\" class=\"fr-draggable\" width=\"1088\" height=\"435\" \/><\/p>\n<p>\u203b\u51fa\u5178\uff1a\uff3b\u56fd\u7a0e\u5e81\uff3d<a href=\"https:\/\/www.mof.go.jp\/about_mof\/policy_evaluation\/nta\/fy2023\/evaluation\/202410ntahyoka.pdf#page=158\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u4e8b\u52d9\u5e74\u5ea6 \u56fd\u7a0e\u5e81\u5b9f\u7e3e\u8a55\u4fa1\u66f8<\/a><\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f<strong>\u81ea\u5206\u3067\u884c\u3046\u3068\u30df\u30b9\u3092\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u3001\u304b\u306a\u308a\u306e\u9ad8\u78ba\u7387\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p><strong>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u6b63\u3057\u304f\u7533\u544a\u3067\u304d\u308b\u4e0a\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3082\u671f\u5f85\u3067\u304d\u308b<\/strong>\u305f\u3081\u3001\u307b\u3068\u3093\u3069\u306e\u4eba\u304c\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>8-2.\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u9665\u308a\u304c\u3061\u306a\u4e8c\u6b21\u76f8\u7d9a\u306e\u843d\u3068\u3057\u7a74<\/h3>\n<p>\u81ea\u5206\u3067\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u601d\u308f\u306c\u843d\u3068\u3057\u7a74\u306b\u9665\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3092\u6319\u3052\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u9665\u308a\u304c\u3061\u306a\u843d\u3068\u3057\u7a74\uff08\u4e00\u6b21\u76f8\u7d9a\uff09<\/h4>\n<p class=\"attention a-1\">\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1a\u7236<br \/>\n\u7236\u306e\u8ca1\u7523\uff1a\u81ea\u5b855,000\u4e07\u5186\u3068\u73fe\u91d15,000\u4e07\u5186<br \/>\n\u76f8\u7d9a\u4eba\uff1a\u6bcd\u30fb\u9577\u7537 <br \/>\n\u300a\u7236\u6b7b\u4ea1\u306e\u76f8\u7d9a\u300b<br \/>\n\u6bcd\u304c\u5168\u8ca1\u7523\u3092\u76f8\u7d9a<br \/>\n\u6bcd\u306e\u76f8\u7d9a\u7a0e\uff1a0\u5186\u203b\u914d\u5076\u8005\u63a7\u9664\uff08\u914d\u5076\u8005\u306f\u76f8\u7d9a\u5206\u304c1\u51046,000\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\uff09\u3092\u5229\u7528<br \/>\n\u9577\u7537\u306e\u76f8\u7d9a\u7a0e\uff1a0\u5186<\/p>\n<p>\u4e0a\u8a18\u306e\u30b1\u30fc\u30b9\u3067\u81ea\u5206\u305f\u3061\u3067\u907a\u7523\u5206\u5272\u3057\u305f\u5834\u5408\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u6700\u5927\u9650\u5229\u7528\u3057\u3066\u3001\u300c\u5168\u8ca1\u7523\u3092\u6bcd\u304c\u76f8\u7d9a\u3059\u308b\u300d\u3068\u3044\u3046\u9078\u629e\u3092\u3057\u304c\u3061\u3067\u3059\u3002\u305f\u3057\u304b\u306b\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3068\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4eee\u306b\u6bcd\u304c\u7236\u306e\u907a\u7523\u3092\u4f7f\u3046\u3053\u3068\u306a\u304f\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001<strong>\u4eca\u5ea6\u306f\u7236\u304c\u6b8b\u3057\u305f\u8ca1\u75231\u5104\u5186+\u6bcd\u306e\u8ca1\u7523\u3092\u9577\u7537\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<h4>\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u9665\u308a\u304c\u3061\u306a\u843d\u3068\u3057\u7a74\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09<\/h4>\n<p class=\"attention a-1\">\u300a\u6bcd\u6b7b\u4ea1\u306e\u76f8\u7d9a\u300b<br \/>\n\u9577\u7537\u304c\u7236\u304c\u6b8b\u3057\u305f\u8ca1\u75231\u5104\u5186+\u6bcd\u306e\u8ca1\u7523\u3092\u76f8\u7d9a<br \/>\n<strong>\u9577\u7537\u306e\u76f8\u7d9a\u7a0e\uff1a1,220\u4e07\u5186<\/strong><\/p>\n<p>\u305f\u3068\u3048\u3070\u907a\u7523\u7dcf\u984d\u304c1\u5104\u5186\u3060\u3063\u305f\u5834\u5408\u3001<strong>\u9577\u7537\u306f1,220\u4e07\u5186\u306e\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093<\/strong>\u3002\u3053\u308c\u306f\u304b\u306a\u308a\u306e\u8ca0\u62c5\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4e21\u89aa\u306e\u3069\u3061\u3089\u304b\u304c\u4ea1\u304f\u306a\u308b\u3053\u3068\u3092\u4e00\u6b21\u76f8\u7d9a\u3068\u3044\u3044\u3001\u305d\u306e\u5f8c\u3082\u3046\u7247\u65b9\u306e\u89aa\u304c\u4ea1\u304f\u306a\u308b\u3053\u3068\u3092\u4e8c\u6b21\u76f8\u7d9a\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u3067\u306f\u3001<span style=\"color: #ff0000;\">\u4e00\u6b21\u76f8\u7d9a\u306e\u7a0e\u8ca0\u62c5\u3060\u3051\u3067\u306a\u304f\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u7a0e\u8ca0\u62c5\u3082\u8996\u91ce\u306b\u5165\u308c\u3066\u5bfe\u7b56\u3092\u8003\u3048\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u81ea\u5206\u305f\u3061\u3067\u76f8\u7d9a\u3092\u9032\u3081\u308b\u3068\u3001<strong>\u898b\u901a\u3057\u304c\u6301\u3066\u305a\u306b\u5f8c\u3067\u601d\u308f\u306c\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<h3>8-3.\u7a0e\u7406\u58eb\u306a\u3089\u4e8c\u6b21\u76f8\u7d9a\u3082\u8e0f\u307e\u3048\u305f\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u53ef\u80fd<\/h3>\n<p>\u7a0e\u7406\u58eb\u306b\u65e9\u3081\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3001\u4e8c\u6b21\u76f8\u7d9a\u3082\u898b\u636e\u3048\u305f\u4e0a\u3067\u3001\u5bb6\u65cf\u306b\u3068\u3063\u3066\u6700\u3082\u3044\u3044\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u5148\u307b\u3069\u306e\u30b1\u30fc\u30b9\u306e\u5834\u5408\u306f\u3001\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u9577\u7537\u304c\u81ea\u5b855,000\u4e07\u5186\u3092\u3001\u6bcd\u304c\u73fe\u91d15,000\u4e07\u5186\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u6cd5\u304c\u6700\u9069\u3067\u3059\u3002<\/p>\n<h4>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u5834\u5408<\/h4>\n<p class=\"attention a-1\">\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1a\u7236<br \/>\n\u7236\u306e\u8ca1\u7523\uff1a\u81ea\u5b855,000\u4e07\u5186\u3068\u73fe\u91d15,000\u4e07\u5186<br \/>\n\u76f8\u7d9a\u4eba\uff1a\u6bcd\u30fb\u9577\u7537 <br \/>\n\u300a\u7236\u6b7b\u4ea1\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u300b<br \/>\n\u6bcd\u304c\u73fe\u91d15,000\u4e07\u5186\u3092\u76f8\u7d9a<br \/>\n\u9577\u7537\u304c\u81ea\u5b855,000\u4e07\u5186\u3092\u76f8\u7d9a <br \/>\n\u6bcd\u306e\u76f8\u7d9a\u7a0e\uff1a0\u5186\u203b\u914d\u5076\u8005\u63a7\u9664\u3092\u5229\u7528<br \/>\n<strong>\u9577\u7537\u306e\u76f8\u7d9a\u7a0e\uff1a\u6570\u767e\u4e07\u5186<\/strong>\u203b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u81ea\u5b85\u3068\u3057\u3066\u4f7f\u7528\u3057\u305f\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c80\uff05\u6e1b\u984d\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\uff09\u3092\u5229\u7528 <br \/>\n\u300a\u6bcd\u6b7b\u4ea1\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u300b<br \/>\n\u9577\u7537\u304c\u73fe\u91d15,000\u4e07\u5186\u3092\u76f8\u7d9a<br \/>\n<strong>\u9577\u7537\u306e\u76f8\u7d9a\u7a0e\uff1a160\u4e07\u5186<\/strong><\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u907a\u7523\u5206\u5272\u3059\u308c\u3070\u3001\u9577\u7537\u306e\u30c8\u30fc\u30bf\u30eb\u306e\u7a0e\u8ca0\u62c5\u306f\u5927\u304d\u304f\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7a0e\u7406\u58eb\u306f<strong>\u76f8\u7d9a\u7a0e\u306e\u8c4a\u5bcc\u306a\u77e5\u8b58\u3068\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u3066\u3001\u6700\u9069\u306a\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u4f9d\u983c\u8005\u306b\u63d0\u6848<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>9.\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5834\u5408\u306f\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3092\u3075\u307e\u3048\u305f\u5224\u65ad\u304c\u5fc5\u8981<\/h2>\n<div style=\"text-align: center;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/06\/heir-investigation-fig13.jpg\" alt=\"\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5834\u5408\u306f\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3092\u3075\u307e\u3048\u305f\u5224\u65ad\u304c\u5fc5\u8981\" width=\"100%\" class=\"aligncenter size-full wp-image-560\" loading=\"lazy\" \/><\/div>\n<p>\u7279\u306b\u76f8\u7d9a\u8ca1\u7523\u306b\u4e0d\u52d5\u7523\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u3084\u3059\u3044\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3092\u8003\u616e\u3057\u305f\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u6cd5\u6539\u6b63\u306f\u907a\u7523\u5206\u5272\u3084\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3082\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001\u65b0\u305f\u306a\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u306a\u3051\u308c\u3070<\/span>\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u5de1\u308b\u6cd5\u6539\u6b63\u306f\u5b9a\u671f\u7684\u306b\u884c\u308f\u308c\u3001\u6700\u8fd1\u3067\u3082\u4e0b\u8a18\u306e\u5236\u5ea6\u304c\u6b21\u3005\u3068\u65bd\u884c\uff08\u4e88\u5b9a\uff09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u5de1\u308b\u8fd1\u5e74\u306e\u6cd5\u6539\u6b63<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u5236\u5ea6<\/th>\n<th style=\"background-color: #ecf4e8;\">\u65bd\u884c\u65e5<\/th>\n<th style=\"background-color: #ecf4e8;\">\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u5236\u5ea6<\/th>\n<td>2020\u5e744\u67081\u65e5<\/td>\n<td>\u6545\u4eba\u540d\u7fa9\u306e\u81ea\u5b85\u306b\u914d\u5076\u8005\u304c\u4f4f\u307f\u7d9a\u3051\u3089\u308c\u308b\u5236\u5ea6<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u76f8\u7d9a\u571f\u5730\u56fd\u5eab\u5e30\u5c5e\u5236\u5ea6<\/th>\n<td>2023\u5e744\u670827\u65e5<\/td>\n<td>\u4e0d\u8981\u306a\u571f\u5730\u3092\u56fd\u306b\u5f15\u304d\u53d6\u3063\u3066\u3082\u3089\u3048\u308b\u5236\u5ea6<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u76f8\u7d9a\u767b\u8a18\u7fa9\u52d9\u5316<\/th>\n<td>2024\u5e744\u67081\u65e5<\/td>\n<td>\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u30923\u5e74\u4ee5\u5185\u306b\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u5236\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u81ea\u5b85\u306f\u6bcd\u3067\u306f\u306a\u304f\u5b50\u3069\u3082\u304c\u76f8\u7d9a\u3057\u305f\u65b9\u304c\u3044\u3044\u30b1\u30fc\u30b9\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span style=\"color: #ff0000;\">\u5bb6\u65cf\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u907a\u7523\u5206\u5272\u3084\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u3005\u3068\u6539\u6b63\u3055\u308c\u308b\u6cd5\u5f8b\u3078\u306e\u77e5\u8b58\u304c\u6b20\u304b\u305b\u307e\u305b\u3093<\/span>\u3002\u305d\u308c\u3060\u3051\u3067\u306f\u306a\u304f\u3001<strong>\u6b63\u3057\u3044\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3084\u4e8c\u6b21\u76f8\u7d9a\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u3082\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u76f8\u7d9a\u306b\u4e0d\u6163\u308c\u306a\u4eba\u306b\u3068\u3063\u3066\u306f\u8ca0\u62c5\u304c\u5927\u304d\u304f\u3001\u640d\u306a\u9078\u629e\u3092\u3057\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044<\/span>\u3067\u3057\u3087\u3046\u3002<strong>\u76f8\u7d9a\u7a0e\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u7406\u58eb\u306e\u9069\u5207\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306b\u4e0d\u52d5\u7523\u304c\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u305d\u3046\u306a\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>10.\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306e\u3054\u4e0d\u5b89\u306f\u8fbb\u30fb\u672c\u90f7\u00a0\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/h2>\n<p>\u3053\u3053\u307e\u3067\u76f8\u7d9a\u306e\u8ca1\u7523\u8abf\u67fb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u300c\u9032\u3081\u308b\u306e\u304c\u96e3\u3057\u305d\u3046\u300d\u300c\u76f8\u7d9a\u8ca1\u7523\u306b\u4e0d\u52d5\u7523\u304c\u3042\u308b\u300d\u3068\u3044\u3063\u305f\u4e0d\u5b89\u3092\u611f\u3058\u305f\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306b\u3064\u3044\u3066\u304a\u60a9\u307f\u306e\u5834\u5408\u306f\u3001\u305c\u3072\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5f53\u6cd5\u4eba\u3067\u306f\u3054\u4f9d\u983c\u8005\u306b\u4e0b\u8a183\u3064\u306e\u3053\u3068\u3092\u304a\u7d04\u675f\u3057\u307e\u3059\u3002<\/p>\n<h4>\u8fbb\u30fb\u672c\u90f7\u00a0\u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u3054\u4f9d\u983c\u8005\u69d8\u306b\u7d04\u675f\u3059\u308b\u3053\u3068<\/h4>\n<ul class=\"attention a-1\">\n<li>\u3010\u76f8\u7d9a\u7a0e\u7533\u544a\u6570\u5e74\u9593<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u3011\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76f8\u7d9a\u7a0e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u5bfe\u5fdc\u3057\u307e\u3059<\/li>\n<li>\u5168\u56fd85\u4e8b\u52d9\u6240\u3067\u76f8\u8ac7\u53ef\u80fd\uff01\u3067\u5168\u56fd\u3069\u3053\u3067\u3082\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u5bfe\u5fdc\u3057\u307e\u3059<\/li>\n<li>\u76f8\u7d9a\u7a0e\u4ee5\u5916\u306e\u76f8\u7d9a\u8ab2\u984c\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a\u3057\u3001\u5305\u62ec\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/li>\n<\/ul>\n<h3>10-1.\u3010\u76f8\u7d9a\u7a0e\u7533\u544a\u6570\u5e74\u9593<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6\u3011\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76f8\u7d9a\u7a0e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u5bfe\u5fdc\u3057\u307e\u3059<\/h3>\n<p>\u5f53\u6cd5\u4eba\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u76f8\u7d9a\u7a0e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u3001\u3042\u306a\u305f\u306e\u76f8\u7d9a\u3092\u5168\u529b\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001<strong>\u7a0e\u7406\u58eb\u306e\u5b9f\u529b\u306b\u3088\u3063\u3066\u8ca1\u7523\u4fa1\u984d\u3084\u7a0e\u984d\u304c\u5927\u5e45\u306b\u5909\u308f\u308b<\/strong>\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5f53\u6cd5\u4eba\u306f<span style=\"color: #ff0000;\">\u5e74\u9593\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u4ef6\u6570\u304c<span class=\"inheritance-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4ef6<\/span>\uff082025\u5e749\u6708\u671f[\uff11\u5e74\u9593]\uff09\u3068\u3001<strong>\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9<\/strong>\u3092\u8a87\u308a\u307e\u3059\u3002<strong>\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u30ce\u30a6\u30cf\u30a6\u3068\u9ad8\u3044\u5c02\u9580\u6027<\/strong>\u3092\u3001<span style=\"color: #ff0000;\">\u5728\u7c4d\u3059\u308b<span class=\"souzokstaff-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u540d\u306e\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u5171\u6709<\/span>\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u3054\u4f9d\u983c\u8005\u69d8\u306b\u6e80\u8db3\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5b9f\u73fe\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u6e1b\u984d\u30dd\u30a4\u30f3\u30c8\u3084\u7279\u4f8b\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u304f\u307e\u306a\u304f\u78ba\u8a8d\u3059\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u4e8c\u6b21\u76f8\u7d9a\u3092\u898b\u636e\u3048\u305f\u4e0a\u3067\u3001\u3054\u5bb6\u65cf\u306b\u6700\u9069\u306a\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3092\u63d0\u6848\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3>10-2.\u5168\u56fd<span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u4e8b\u52d9\u6240\u3067\u76f8\u8ac7\u53ef\u80fd\uff01\u5168\u56fd\u3069\u3053\u3067\u3082\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u5bfe\u5fdc\u3057\u307e\u3059<\/h3>\n<p>\u5f53\u6cd5\u4eba\u306f\u3001\u5317\u6d77\u9053\u304b\u3089\u6c96\u7e04\u307e\u3067\u5404\u5730\u306b\u4e8b\u52d9\u6240\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5168\u56fd\u3069\u3053\u3067\u3082\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5f53\u6cd5\u4eba\u306f<strong><span class=\"office-count loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u62e0\u70b9\u306b\u4e8b\u52d9\u6240\u3092\u5c55\u958b<\/strong>\u3057\u3066\u304a\u308a\u3001\u3053\u306e\u62e0\u70b9\u6570\u306f<span style=\"color: #ff0000;\">\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9<\/span>\u3067\u3059\u3002<\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u81ea\u5b85\u3084\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u4e0d\u52d5\u7523\u304c\u9060\u65b9\u306b\u3042\u308b\u5834\u5408\u3067\u3082\u3001<span style=\"color: #ff0000;\">\u5404\u30a8\u30ea\u30a2\u306e\u4e8b\u52d9\u6240\u3068\u9023\u643a\u3092\u3068\u3063\u3066\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u8ca1\u7523\u8abf\u67fb\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd<\/span>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u81ea\u5b85\u3084\u8077\u5834\u304b\u3089<strong>\u30a2\u30af\u30bb\u30b9\u3057\u3084\u3059\u3044<\/strong>\u8ddd\u96e2\u306b\u4e8b\u52d9\u6240\u304c\u3042\u308b\u306e\u3067\u3001\u304a\u8d8a\u3057\u3044\u305f\u3060\u304f\u969b\u306e<strong>\u79fb\u52d5\u306b\u304b\u304b\u308b\u8ca0\u62c5\u3082\u8efd\u6e1b<\/strong>\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>10-3.\u76f8\u7d9a\u7a0e\u4ee5\u5916\u306e\u76f8\u7d9a\u8ab2\u984c\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a\u3057\u3001\u5305\u62ec\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/h3>\n<p>\u5f53\u6cd5\u4eba\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u4ee5\u5916\u306e\u76f8\u7d9a\u306e\u8ab2\u984c\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a\u3057\u3001\u5305\u62ec\u7684\u306b\u3042\u306a\u305f\u306e\u76f8\u7d9a\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f53\u6cd5\u4eba\u306f\u3001<strong>\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306a\u3069\u3001\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u306e\u5f37\u3044\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/strong>\u3092\u7bc9\u3044\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a0e\u7406\u58eb\u306e\u5c02\u9580\u9818\u57df\u5916\u3067\u3082\u3001<span style=\"color: #ff0000;\">\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3042\u3089\u3086\u308b\u76f8\u7d9a\u306e\u8ab2\u984c\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/span>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306f\u9032\u3080\u306b\u3064\u308c\u3066\u3001\u69d8\u3005\u306a\u8ab2\u984c\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u304c\u7d42\u4e86\u3057\u3001\u907a\u7523\u5206\u5272\u306b\u5165\u3063\u305f\u9014\u7aef\u3001\u8ca1\u7523\u3092\u3081\u3050\u3063\u3066\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u610f\u898b\u304c\u5bfe\u7acb\u3057\u3066\u3082\u3081\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u5f53\u6cd5\u4eba\u304c\u9023\u643a\u3057\u3066\u3044\u308b\u5f01\u8b77\u58eb\u3092\u3054\u7d39\u4ecb\u3057\u3001\u7d1b\u4e89\u89e3\u6c7a\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u308f\u3056\u308f\u3056\u5225\u9014\u5f01\u8b77\u58eb\u3092\u63a2\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5f53\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u7a93\u53e3\u3072\u3068\u3064\u3067<strong>\u3054\u4f9d\u983c\u8005\u69d8\u306e\u76f8\u7d9a\u554f\u984c\u3092\u5b8c\u7d50\u307e\u3067\u30b5\u30dd\u30fc\u30c8<\/strong>\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u89e3\u6c7a\u306b\u5c0e\u304d\u307e\u3059\u3002<\/p>\n<h2>11.\u307e\u3068\u3081<\/h2>\n<p>\u3053\u3053\u307e\u3067\u76f8\u7d9a\u306e\u8ca1\u7523\u8abf\u67fb\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u672c\u6587\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u304a\u3055\u3089\u3044\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3068\u306f\u300c\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u5168\u3066\u6d17\u3044\u51fa\u3057\u3001\u8ca1\u7523\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u300d<\/span>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u3068\u306f<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u6982\u8981<\/th>\n<td>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u5168\u3066\u6d17\u3044\u51fa\u3057\u3001\u8ca1\u7523\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u65b9\u6cd5<\/th>\n<td>\u30fb\u81ea\u5206\u3067\u884c\u3046<br \/>\n\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u304b\u304b\u308b\u8cbb\u7528\u306e\u76ee\u5b89<\/th>\n<td>\u6570\u5343\u5186\uff5e\u6570\u4e07\u5186<br \/>\n\u203b\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u30d7\u30e9\u30b910\u4e07\u5186\uff5e30\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8;\">\u304b\u304b\u308b\u671f\u9593\u306e\u76ee\u5b89<\/th>\n<td>1\uff5e2\u30f6\u6708<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: 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