{"id":7023,"date":"2025-08-13T08:42:37","date_gmt":"2025-08-12T23:42:37","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=7023"},"modified":"2025-08-19T10:29:48","modified_gmt":"2025-08-19T01:29:48","slug":"procedures-after-death","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/procedures-after-death","title":{"rendered":"\u6b7b\u4ea1\u5f8c\u306e\u624b\u7d9a\u304d\uff5c\u6b7b\u4ea1\u5f53\u65e5\u304b\u30891\u5e74\u5f8c\u307e\u3067\u306e\u884c\u52d5\u30ea\u30b9\u30c8"},"content":{"rendered":"<p>\u300c<u>\u5bb6\u65cf\u30fb\u89aa\u65cf\u304c\u4ea1\u304f\u306a\u3063\u305f\u3089\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u3092\u3059\u308c\u3070\u3044\u3044\u306e\uff1f<\/u>\u300d<br 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id=\"77dv81cc63q42v67jgitqf\">1.\u6b7b\u4ea1\u5f53\u65e5\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/0v76js2emdwj-1741761701.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u5f53\u65e5\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09\u3092\u53d7\u3051\u53d6\u308b<\/a><\/li>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u8fd1\u89aa\u8005\u3078\u9023\u7d61\u3059\u308b<\/a><\/li>\n<li><a href=\"#b05fo2mbquatojl7981wrn\" target=\"_self\">\u6e05\u62ed\u30fb\u8eab\u7e55\u3044\u30fb\u6b7b\u88c5\u675f\u3078\u306e\u7740\u66ff\u3048\u30fb\u6b7b\u5316\u7ca7\u3092\u898b\u5b88\u308b<\/a><\/li>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u3054\u907a\u4f53\u306e\u5b89\u7f6e\u5834\u6240\u3092\u6c7a\u3081\u308b<\/a><\/li>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u846c\u5100\u4f1a\u793e\u3078\u9023\u7d61\u3059\u308b<\/a><\/li>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u9000\u9662\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u3054\u907a\u4f53\u3092\u642c\u9001\u3059\u308b<\/a><\/li>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u3054\u907a\u4f53\u3092\u5b89\u7f6e\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"vs5nlu0owiptas1fw6v8s\">1-1.\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09\u3092\u53d7\u3051\u53d6\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09\u3068\u306f\u3001\u4eba\u306e\u6b7b\u4ea1\u3092\u533b\u5b66\u7684\u30fb\u6cd5\u5f8b\u7684\u306b\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u533b\u5e2b\u304c\u4ea4\u4ed8\u3059\u308b\u6587\u66f8\u3067\u3059\u3002<\/p>\n<p>\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306f\u3001\u533b\u5e2b\u304c\u751f\u524d\u306b\u8a3a\u7642\u3057\u3066\u3044\u305f\u50b7\u75c5\u306b\u95a2\u9023\u3057\u3066\u6b7b\u4ea1\u3057\u305f\u3068\u8a8d\u3081\u308b\u5834\u5408\u306b\u3001\u6b7b\u4f53\u691c\u6848\u66f8\u306f\u3001\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306b\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><u>\u304b\u306d\u3066\u3088\u308a\u60a3\u3063\u3066\u3044\u305f\u50b7\u75c5\u306e\u305f\u3081\u306b\u75c5\u9662\u3067\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u6b7b\u4ea1\u3092\u78ba\u8a8d\u3057\u305f\u533b\u5e2b\u304c\u305d\u306e\u5834\u3067\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u3092\u66f8\u3044\u3066\u907a\u65cf\u306b\u624b\u6e21\u3057\u307e\u3059\u3002<\/u><br 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src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/ja9mwyk1rg-1741761381-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0<a href=\"https:\/\/www.moj.go.jp\/content\/001420033.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701HP\u300e\u6b7b\u4ea1\u5c4a\u3000\u8a18\u8f09\u8981\u9818\u30fb\u8a18\u8f09\u4f8b\u300f<\/a>\u3088\u308a\u5f15\u7528<\/p>\n<h3 id=\"wsav108ndydnodgbxytbme\">1-2.\u8fd1\u89aa\u8005\u3078\u9023\u7d61\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8fd1\u89aa\u8005\u3078\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u9023\u7d61\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u6545\u4eba\u3068\u7e01\u304c\u6df1\u304f\u846c\u5100\u306b\u53c2\u5217\u3057\u3066\u6b32\u3057\u3044\u65b9<\/u>\u306b\u306f\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u4f1d\u3048\u307e\u3057\u3087\u3046\u3002<br \/>\n\u846c\u5100\u306e\u65e5\u53d6\u308a\u3084\u4f1a\u5834\u304c\u6c7a\u307e\u308b\u524d\u306b\u3001\u307e\u305a\u4e00\u5831\u3092\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u846c\u5100\u306b\u53c2\u5217\u3057\u3066\u3082\u3089\u3048\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"b05fo2mbquatojl7981wrn\">1-3.\u6e05\u62ed\u30fb\u8eab\u7e55\u3044\u30fb\u6b7b\u88c5\u675f\u3078\u306e\u7740\u66ff\u3048\u30fb\u6b7b\u5316\u7ca7\u3092\u898b\u5b88\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u75c5\u9662\u30b9\u30bf\u30c3\u30d5\u306e\u65b9\u304c\u3001\u6e05\u62ed\u30fb\u8eab\u7e55\u3044\u30fb\u6b7b\u88c5\u675f\u3078\u306e\u7740\u66ff\u3048\u30fb\u6b7b\u5316\u7ca7\u3092\u3057\u3066\u304f\u3060\u3055\u308b\u306e<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3067\u3001\u898b\u5b88\u308a\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u907a\u65cf\u304c\u884c\u3046\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u306f\u306a\u304f\u3001\u75c5\u9662\u30b9\u30bf\u30c3\u30d5\u306e\u65b9\u304c\u884c\u3046\u306e\u3092\u898b\u5b88\u308a\u307e\u3059\u3002<br \/>\n<u>\u305f\u3060\u3057\u3001\u75c5\u9662\u30b9\u30bf\u30c3\u30d5\u304b\u3089\u3001\u300c\u907a\u65cf\u306e\u65b9\u306b\u3082\u304a\u624b\u4f1d\u3044\u3092\u304a\u9858\u3044\u3057\u305f\u3044\u300d\u306a\u3069\u306e\u6307\u793a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u6307\u793a\u306b\u5f93\u3044\u307e\u3057\u3087\u3046\u3002\u8a73\u3057\u3044\u3084\u308a\u65b9\u306f\u75c5\u9662\u30b9\u30bf\u30c3\u30d5\u304c\u6559\u3048\u3066\u304f\u308c\u307e\u3059\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001\u3054\u81ea\u8eab\u3067\u6b7b\u5316\u7ca7\u3092\u65bd\u3057\u305f\u3044\u306a\u3069\u306e\u5f37\u3044\u5e0c\u671b\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u75c5\u9662\u30b9\u30bf\u30c3\u30d5\u306e\u65b9\u306b\u304a\u4f1d\u3048\u3057\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u6e05\u62ed<\/th>\n<td style=\"width: 80.5266%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u6545\u4eba\u306e\u4f53\u3092\u62ed\u304d\u6e05\u3081\u308b\u3053\u3068<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb\u8fd1\u5e74\u306f\u30ac\u30fc\u30bc\u306b\u30a2\u30eb\u30b3\u30fc\u30eb\u3092\u542b\u307e\u305b\u3066\u5168\u8eab\u3092\u62ed\u3044\u3066\u3042\u3052\u308b\u65b9\u6cd5\u304c\u4e00\u822c\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u8eab\u7e55\u3044<\/th>\n<td style=\"width: 80.5266%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u3054\u907a\u4f53\u306b\u50b7\u304c\u3042\u308c\u3070\u51e6\u7f6e\u3092\u65bd\u3059<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb\u3054\u907a\u4f53\u306e\u5185\u90e8\u306b\u305f\u307e\u3063\u3066\u3044\u308b\u8001\u5ec3\u7269\u3092\u51fa\u3055\u305b\u3066\u53e3\u3084\u9f3b\u30fb\u809b\u9580\u306a\u3069\u3078\u8131\u8102\u7dbf\u3092\u8a70\u3081\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u6b7b\u88c5\u675f\u3078\u306e\u7740\u66ff\u3048<\/th>\n<td style=\"width: 80.5266%;\">\n<p>\u30fb\u4ee5\u524d\u306f\u6b7b\u88c5\u675f\u306e\u5b9a\u756a\u306f\u767d\u88c5\u675f\u3060\u3063\u305f\u304c\u3001\u8fd1\u5e74\u306f\u6545\u4eba\u304c\u751f\u524d\u597d\u3093\u3067\u7740\u3066\u3044\u305f\u8863\u670d\u3092\u7740\u305b\u308b\u30b1\u30fc\u30b9\u3082\u5897\u3048\u3066\u3044\u308b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u6b7b\u5316\u7ca7<\/th>\n<td style=\"width: 80.5266%;\">\n<p>\u30fb\u7537\u5973\u306b\u3088\u3063\u3066\u5185\u5bb9\u306b\u5dee\u304c\u3042\u308b\u304c\u3001\u9aea\u3092\u6574\u3048\u3066\u722a\u3092\u5207\u308a\u3001\u8efd\u304f\u5316\u7ca7\u3092\u65bd\u3059<br \/>\n\u30fb\u75e9\u305b\u3066\u982c\u304c\u304f\u307c\u3093\u3067\u3057\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u53e3\u306e\u4e2d\u306b\u8131\u8102\u7dbf\u3092\u8a70\u3081\u3066\u5143\u6c17\u3060\u3063\u305f\u9803\u306e\u8868\u60c5\u306b\u8fd1\u3065\u3051\u305f\u308a\u3082\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u203b\u6e05\u62ed\u30fb\u8eab\u7e55\u3044\u30fb\u6b7b\u88c5\u675f\u3078\u306e\u7740\u66ff\u3048\u30fb\u6b7b\u5316<span style=\"font-size: 16px; color: #333333;\">\u7ca7\u306f\u75c5\u9662\u3067\u884c\u308f\u305a\u3001<span style=\"font-size: 16px; color: #333333;\"><u>\u7d0d\u68fa\u306e\u524d\u307e\u3067\u306b\u846c\u5100\u4f1a\u793e\u306e\u30b9\u30bf\u30c3\u30d5\u3084\u7d0d\u68fa\u5e2b\u304c\u884c\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059<\/u>\u3002<\/span><\/span><\/p>\n<\/div>\n<h3 id=\"6bgak55auq8ok3nqz64y\">1-4.\u3054\u907a\u4f53\u306e\u5b89\u7f6e\u5834\u6240\u3092\u6c7a\u3081\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u3054\u907a\u4f53\u306e\u5b89\u7f6e\u5834\u6240\u3092\u6c7a\u3081\u307e\u3059\u3002<\/span><\/strong><br \/>\n\u5b89\u7f6e\u5834\u6240\u3068\u306f\u3001\u846c\u5100\u307e\u3067\u306e\u9593\u3001\u3054\u907a\u4f53\u3092\u7f6e\u3044\u3066\u7f6e\u304f\u5834\u6240\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3054\u907a\u4f53\u306f\u75c5\u9662\u306e\u970a\u5b89\u5ba4\u306b\u846c\u5100\u307e\u3067\u5b89\u7f6e\u3055\u308c\u308b\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u970a\u5b89\u5ba4\u306f\u4e00\u6642\u7684\u306a\u5b89\u7f6e\u5834\u6240\u3067\u3042\u308a\u3001\u672c\u6765\u306e\u5b89\u7f6e\u5834\u6240\u306b\u642c\u9001\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u4eee\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u5834\u6240\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u3054\u907a\u4f53\u306e\u5b89\u7f6e\u5834\u6240\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u81ea\u5b85<\/li>\n<li>\u658e\u5834\u306b\u4f75\u8a2d\u3055\u308c\u3066\u3044\u308b\u5b89\u7f6e\u5ba4<\/li>\n<\/ul>\n<\/div>\n<p><u>\u4ee5\u524d\u306f\u81ea\u5b85\u306b\u642c\u9001\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3057\u305f\u304c\u3001\u8fd1\u5e74\u3067\u306f\u4f4f\u5b85\u4e8b\u60c5\u306e\u5909\u5316\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u658e\u5834\u306b\u4f75\u8a2d\u3055\u308c\u3066\u3044\u308b\u5b89\u7f6e\u5ba4\u306b\u5b89\u7f6e\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u81ea\u5b85\u306b\u5b89\u7f6e\u3059\u308b\u5834\u5408\u306f\u3001\u68fa\u3092\u7f6e\u304f\u30b9\u30da\u30fc\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3057\u3001\u706b\u846c\u3092\u884c\u3046\u307e\u3067\u3054\u907a\u4f53\u306e\u72b6\u614b\u3092\u4fdd\u3064\u305f\u3081\u306e\u74b0\u5883\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6545\u4eba\u306e\u3054\u81ea\u5b85\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3066\u3001\u907a\u65cf\u306e\u65b9\u3067\u3088\u304f\u76f8\u8ac7\u3057\u3066\u6c7a\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5b89\u7f6e\u5834\u6240\u306b\u3064\u3044\u3066\u3053\u3060\u308f\u308a\u304c\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u846c\u5100\u4f1a\u793e\u3078\u9023\u7d61\u3059\u308c\u3070\u3001\u5b89\u7f6e\u5834\u6240\u3082\u540c\u6642\u306b\u624b\u914d\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"f7c7nb5ema7p5nbh1xhg8\">1-5.\u846c\u5100\u4f1a\u793e\u3078\u9023\u7d61\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u846c\u5100\u4f1a\u793e\u3078\u9023\u7d61\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u846c\u5100\u4f1a\u793e\u306e\u96fb\u8a71\u7a93\u53e3\u306f24\u6642\u9593365\u65e5\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044<\/u>\u3067\u3059\u3002<br \/>\n<u>\u96fb\u8a71\u3092\u3057\u3066\u3001\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u3078\u4f1d\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/u><\/p>\n<p>\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u304b\u3089\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u6848\u5185\u3055\u308c\u307e\u3059\u3002<br \/>\n\u57fa\u672c\u7684\u306b\u306f\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u306e\u8cea\u554f\u306b\u5bfe\u3057\u3066\u3001\uff11\u3064\u305a\u3064\u56de\u7b54\u3057\u3066\u3044\u3051\u3070\u3001\u6ede\u308a\u306a\u304f\u9032\u307f\u307e\u3059\u3002<br \/>\n\u843d\u3061\u7740\u3044\u3066\u5bfe\u5fdc\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u75c5\u9662\u306a\u3069\u3078\u304a\u8fce\u3048\u306b\u884c\u304f\u76ee\u5b89<\/li>\n<li>\u6545\u4eba\u306e\u3054\u907a\u4f53\u306e\u642c\u9001\u5148<\/li>\n<li>\u304a\u846c\u5f0f\u306e\u6982\u7565\u30fb\u8cbb\u7528<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"i5roejirngswx3fpvzyyo\">1-6.\u9000\u9662\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p>\u75c5\u9662\u3067\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u9000\u9662\u306e\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059<\/span><\/strong>\u3002<br \/>\n\u846c\u5100\u4f1a\u793e\u3078\u9023\u7d61\u3057\u3001\u3054\u907a\u4f53\u306e\u642c\u9001\u30b9\u30bf\u30c3\u30d5\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u307e\u3067\u306e\u9593\u306b\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p><u>\u66f8\u985e\u306e\u8a18\u5165\u3092\u3057\u305f\u308a\u3001\u75c5\u9662\u306b\u3042\u308b\u6545\u4eba\u306e\u8377\u7269\u3092\u307e\u3068\u3081\u305f\u308a<\/u>\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u57fa\u672c\u7684\u306b\u306f\u75c5\u9662\u30b9\u30bf\u30c3\u30d5\u306e\u6307\u793a\u901a\u308a\u306b\u884c\u52d5\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001<u>\u533b\u7642\u8cbb\u3084\u5165\u9662\u8cbb\u306e\u8acb\u6c42\u306f\u5f8c\u65e5\u306b\u884c\u3046\u75c5\u9662\u304c\u591a\u3044<\/u>\u3067\u3059\u3002<br \/>\n\u6025\u306a\u3053\u3068\u3067\u6301\u3061\u5408\u308f\u305b\u304c\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u4e0d\u5b89\u306a\u5834\u5408\u306f\u75c5\u9662\u30b9\u30bf\u30c3\u30d5\u3078\u4f1d\u3048\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"d42419o1fyqkjs1yi11h8l\">1-7.\u3054\u907a\u4f53\u3092\u642c\u9001\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u3054\u907a\u4f53\u3092\u642c\u9001\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u846c\u5100\u4f1a\u793e\u3078\u9023\u7d61\u3057\u3001\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u5834\u6240\u3092\u4f1d\u3048\u308b\u3068\u3001\u3054\u907a\u4f53\u3092\u304a\u8fce\u3048\u306b\u884c\u304f\u6642\u9593\u306e\u76ee\u5b89\u3092\u6559\u3048\u3066\u304f\u308c\u307e\u3059\u3002\u305d\u306e\u6642\u9593\u306b\u846c\u5100\u4f1a\u793e\u306e\u30b9\u30bf\u30c3\u30d5\u3092\u304a\u8fce\u3048\u3067\u304d\u308b\u3088\u3046\u306b\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<p>\u846c\u5100\u4f1a\u793e\u306e\u30b9\u30bf\u30c3\u30d5\u306e\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u3063\u305f\u3089\u3001\u75c5\u9662\u306e\u30b9\u30bf\u30c3\u30d5\u306e\u65b9\u3068\u5b89\u7f6e\u5834\u6240\u3078\u3054\u6848\u5185\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u642c\u9001\u3059\u308b\u305f\u3081\u306e\u6e96\u5099\u3084\u3001\u642c\u9001\u306f\u5168\u3066\u30b9\u30bf\u30c3\u30d5\u306e\u65b9\u304c\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3054\u81ea\u5b85\u3078\u642c\u9001\u3059\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u5148\u5c0e\u3092\u4f9d\u983c\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u969b\u306f\u843d\u3061\u7740\u3044\u3066\u5bfe\u5fdc\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8fd1\u5e74\u306f\u3069\u3053\u304b\u3089\u307f\u3066\u3082\u970a\u67e9\u8eca\u3068\u308f\u304b\u308b\u3088\u3046\u306a\u8eca\u3067\u306f\u306a\u304f\u3001\u508d\u304b\u3089\u307f\u305f\u3089\u3054\u907a\u4f53\u3092\u642c\u9001\u3057\u3066\u3044\u308b\u3068\u306f\u308f\u304b\u3089\u306a\u3044\u3088\u3046\u306a\u8eca\u3067\u3054\u907a\u4f53\u3092\u642c\u9001\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h3 id=\"2pwuoz0lv6ena3n3sa8ou\">1-8.\u3054\u907a\u4f53\u3092\u5b89\u7f6e\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u3054\u907a\u4f53\u3092\u5b89\u7f6e\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><a href=\"#6bgak55auq8ok3nqz64y\" target=\"_self\">1-4 \u3054\u907a\u4f53\u306e\u5b89\u7f6e\u5834\u6240\u3092\u6c7a\u3081\u308b<\/a>\u3067\u6c7a\u3081\u305f\u5834\u6240\u3078\u3001\u846c\u5100\u4f1a\u793e\u306e\u30b9\u30bf\u30c3\u30d5\u306e\u65b9\u304c\u5b89\u7f6e\u3057\u3066\u304f\u3060\u3055\u3044\u307e\u3059\u3002<br \/>\n\u846c\u5100\u307e\u3067\u306e\u9593\u3001\u3054\u907a\u4f53\u306f\u305d\u306e\u5834\u6240\u3067\u5b89\u7f6e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"7wgvrb04xvlrji6op2ib0i\">\uff12.\u6b7b\u4ea1\u65e5\u304b\u3089\uff12\u65e5\u76ee\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/hesuuqj3k3d-1742187075.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u3089\uff12\u65e5\u76ee\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#geybiwpnbu7ngu04pdl5c\" target=\"_self\">\u846c\u5100\u4f1a\u793e\u3068\u6253\u3061\u5408\u308f\u305b\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#3nxtbomvh9cyie8ytrviwc\" target=\"_self\">\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/a><\/li>\n<li><a href=\"#2s3iigq29om9bki1g67iy\" target=\"_self\">\u6b7b\u4f53\u57cb\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/a><\/li>\n<li><a href=\"#pgo4fsr2dgc60iime1km2s\" target=\"_self\">\u7d0d\u68fa\u3059\u308b<\/a><\/li>\n<li><a href=\"#dkrkruiuj3vyvyyqcvr20b\" target=\"_self\">\u6212\u540d\u3092\u4f9d\u983c\u3059\u308b<\/a><\/li>\n<li><a href=\"#i07l4kxnjtcbnkxuv7rk\" target=\"_self\">\u901a\u591c\u3092\u884c\u3046<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"geybiwpnbu7ngu04pdl5c\">2-1.\u846c\u5100\u4f1a\u793e\u3068\u6253\u3061\u5408\u308f\u305b\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u846c\u5100\u4f1a\u793e\u3068\u6253\u3061\u5408\u308f\u305b\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5834\u6240\u306f\u6545\u4eba\u306e\u5b89\u7f6e\u5834\u6240\u3067\u884c\u3046\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n<u>\u81ea\u5b85\u5b89\u7f6e\u306e\u5834\u5408\u306f\u81ea\u5b85\u3067\u3001\u658e\u5834\u306b\u4f75\u8a2d\u3055\u308c\u3066\u3044\u308b\u5b89\u7f6e\u5ba4\u306b\u5b89\u7f6e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u658e\u5834\u306e\u63a7\u5ba4\u3067\u884c\u3044\u307e\u3059<\/u>\u3002<br \/>\n\u6240\u8981\u6642\u9593\u306f1~2\u6642\u9593\u7a0b\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u751f\u524d\u306e\u4e8b\u524d\u76f8\u8ac7\u306a\u3069\u3067\u846c\u5100\u306e\u8a73\u7d30\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u9650\u3089\u308c\u305f\u6642\u9593\u306e\u4e2d\u3067\u3001\u591a\u304f\u306e\u3053\u3068\u3092\u78ba\u8a8d\u30fb\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u846c\u5100\u4f1a\u793e\u3068\u306e\u6253\u3061\u5408\u308f\u305b\u3067\u78ba\u8a8d\u30fb\u6c7a\u5b9a\u3059\u308b\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u901a\u591c\u30fb\u544a\u5225\u5f0f\u306e\u65e5\u6642\u3068\u5834\u6240<\/li>\n<li>\u4f1a\u846c\u8005\u306e\u7bc4\u56f2\u3068\u4eba\u6570<\/li>\n<li>\u5b97\u6559\u8005\u3068\u9023\u7d61\u3092\u53d6\u308a\u3001\u90fd\u5408\u3092\u78ba\u8a8d<\/li>\n<li>\u5f0f\u5834\u30fb\u5bbf\u6cca\u65bd\u8a2d\u306b\u5bbf\u6cca\u3059\u308b\u4eba\u3092\u78ba\u8a8d<\/li>\n<li>\u5f0f\u5834\u3068\u706b\u846c\u5834\u306e\u7a7a\u304d\u72b6\u6cc1\u3092\u8abf\u3079\u3066\u4e88\u7d04<\/li>\n<li>\u8a03\u5831\u901a\u77e5\u306e\u4f5c\u6210<\/li>\n<li>\u8cbb\u7528\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u3001\u30b5\u30fc\u30d3\u30b9\u30fb\u7269\u54c1\u3092\u9078\u3076<br \/>\n\uff08\u907a\u5f71\u3001\u796d\u58c7\u3001\u9aa8\u58fa\u3001\u970a\u67e9\u8eca\u3001\u8fd4\u793c\u54c1\u3001\u5bbf\u6cca\u8cbb\u3001\u304a\u6599\u7406\u3001\u770b\u677f\u3001\u4f1a\u846c\u793c\u72b6\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"3nxtbomvh9cyie8ytrviwc\">2-2.\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6b7b\u4ea1\u5c4a\u306f<a href=\"#vs5nlu0owiptas1fw6v8s\" target=\"_self\">1-1.\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09\u3092\u53d7\u3051\u53d6\u308b<\/a>\u3067\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09\u3068\u4e00\u5bfe\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a18\u8f09\u4f8b\u306f\u4ee5\u4e0b\u306e\u6cd5\u52d9\u7701\u306e\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u3054\u81ea\u8eab\u3067\u8a18\u8f09\u4f8b\u3092\u898b\u306a\u304c\u3089\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u6cd5\u52d9\u7701HP\u3000<a href=\"https:\/\/www.moj.go.jp\/content\/000011718.pdf\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u5c4a\u3000\u8a18\u8f09\u8981\u9818\u30fb\u8a18\u8f09\u4f8b<\/a><\/p>\n<p>\u8a18\u5165\u65b9\u6cd5\u3067\u8ff7\u3063\u305f\u969b\u306f\u3001\u846c\u5100\u4f1a\u793e\u306b\u5c0b\u306d\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u6642\u306b\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u7a93\u53e3\u306e\u62c5\u5f53\u8005\u306b\u8cea\u554f\u3057\u3066\u3082\u56de\u7b54\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/death-notification-where-to-submit\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa\u5148\uff5c\u3069\u3053\u306e\u5f79\u6240\u306e\u4f55\u4fc2\u306b\u63d0\u51fa\u3059\u308b\u304b\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 535.903px;\">\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff17\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 535.903px;\">\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u6238\u7c4d\u62c5\u5f53<br \/>\n\u30fb\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u672c\u7c4d\u5730<br \/>\n\u30fb\u5c4a\u51fa\u4eba\uff08\u6b7b\u4ea1\u5c4a\u306b\u7f72\u540d\u3059\u308b\u4eba\uff09\u306e\u6240\u5728\u5730\uff08\u4f4f\u6c11\u767b\u9332\u5730\uff09<br \/>\n\u30fb\u6b7b\u4ea1\u5730<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u3067\u304d\u308b\u4eba<\/th>\n<td style=\"width: 535.903px;\">\u203b\u63d0\u51fa\u306f\u846c\u5100\u4f1a\u793e\u306e\u30b9\u30bf\u30c3\u30d5\u304c\u4ee3\u884c\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684<\/p>\n<p><strong>\u3010\u6b7b\u4ea1\u5c4a\u3092\u8a18\u5165\u3067\u304d\u308b\u4eba\u3011<\/strong><br \/>\n\u30fb\u89aa\u65cf\uff08\u540c\u5c45\u307e\u305f\u306f\u540c\u5c45\u3057\u3066\u3044\u306a\u3044\u914d\u5076\u8005\u3001\u5b50\u3001\u4e21\u89aa\u3001\u5144\u5f1f\u59c9\u59b9\uff09<br \/>\n\u30fb\u89aa\u65cf\u4ee5\u5916\u306e\u540c\u5c45\u8005\uff08\u540c\u5c45\u3057\u3066\u3044\u308b\u5185\u7e01\u95a2\u4fc2\u306e\u65b9\uff09<br \/>\n\u30fb\u5bb6\u4e3b\u3001\u5bb6\u5c4b\u7ba1\u7406\u4eba<br \/>\n\u30fb\u5730\u4e3b\u3001\u571f\u5730\u7ba1\u7406\u4eba<br \/>\n\u30fb\u5f8c\u898b\u4eba\u3001\u4fdd\u4f50\u4eba\u3001\u88dc\u52a9\u4eba\u3001\u516c\u8a2d\u6240\u306e\u9577\u3001\u4efb\u610f\u5f8c\u898b\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 535.903px;\">\u30fb\u6b7b\u4ea1\u5c4a\uff08\u53f3\u5074\u306b\u533b\u5e2b\u304c\u4f5c\u6210\u3057\u305f\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u3082\u3057\u304f\u306f\u6b7b\u4f53\u691c\u6848\u66f8\u306e\u539f\u672c\uff09<br \/>\n\u30fb\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u5f8c\u898b\u4eba\u3001\u4fdd\u4f50\u4eba\u3001\u88dc\u52a9\u4eba\u3001\u4efb\u610f\u5f8c\u898b\u4eba\u3001\u4efb\u610f\u5f8c\u898b\u53d7\u4efb\u8005\u304c\u5c4a\u51fa\u4eba\u306e\u5834\u5408\u5fc5\u8981\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/ja9mwyk1rg-1741761381-1.png\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<p>\u25a0<a href=\"https:\/\/www.moj.go.jp\/content\/001420033.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701HP\u300e\u6b7b\u4ea1\u5c4a\u300f\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8a18\u8f09\u8981\u9818\u30fb\u8a18\u8f09\u4f8b<\/a>\u3088\u308a\u5f15\u7528<\/p>\n<h3 id=\"2s3iigq29om9bki1g67iy\">2-3.\u6b7b\u4f53\u57cb\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6b7b\u4f53\u57cb\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6b7b\u4f53\u57cb\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\u3068\u306f\u3001\u3054\u907a\u4f53\u3092\u706b\u846c\u30fb\u57cb\u846c\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u57cb\u706b\u846c\u8a31\u53ef\u8a3c\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306e\u7533\u8acb\u66f8\u985e\u3067\u3059\u3002<br \/>\n<u>\u57cb\u706b\u846c\u8a31\u53ef\u8a3c\u304c\u306a\u3051\u308c\u3070\u706b\u846c\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u6b7b\u4ea1\u5c4a\u3092\u5e02\u533a\u753a\u6751\u5f79\u5834\u306b\u63d0\u51fa\u3057\u305f\u969b\u306b\u3001\u57cb\u706b\u846c\u8a3c\u660e\u9858\u3068\u3044\u3046\u66f8\u985e\u3092\u7a93\u53e3\u62c5\u5f53\u8005\u304b\u3089\u6e21\u3055\u308c\u307e\u3059\u3002<br \/>\n\u305d\u306e\u57cb\u706b\u846c\u8a3c\u660e\u9858\u3092\u305d\u306e\u5834\u3067\u8a18\u5165\u3059\u308b\u3068\u3001\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u7a93\u53e3\u3067\u57cb\u706b\u846c\u8a31\u53ef\u8a3c\u304c\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6b7b\u4ea1\u5c4a\u306e\u63d0\u51fa\u3092\u846c\u5100\u4f1a\u793e\u304c\u4ee3\u884c\u3057\u305f\u969b\u306f\u3001\u846c\u5100\u4f1a\u793e\u304c\u57cb\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\u3092\u8a18\u5165\u3057\u3001\u57cb\u706b\u846c\u8a31\u53ef\u8a3c\u306e\u53d6\u5f97\u307e\u3067\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/burial-permit\" target=\"_blank\" rel=\"noopener\">\u57cb\u846c\u8a31\u53ef\u8a3c\u3068\u306f\uff1f\u767a\u884c\u304b\u3089\u7d0d\u9aa8\u307e\u3067\u306e\u6d41\u308c\u3001\u518d\u767a\u884c\u306e\u65b9\u6cd5\u3082\u89e3\u8aac<\/a><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 599.775px;\">\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u304b\u30897\u65e5\u4ee5\u5185<br \/>\n\uff08\u4e00\u822c\u7684\u306b\u306f\u6b7b\u4ea1\u5c4a\u3068\u540c\u3058\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u63d0\u51fa\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 599.775px;\">\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u3067\u304d\u308b\u4eba<\/th>\n<td style=\"width: 599.775px;\">\u5b9f\u60c5\u3068\u3057\u3066\u306f\u846c\u5100\u4f1a\u793e\u306e\u30b9\u30bf\u30c3\u30d5\u304c\u4ee3\u884c<br \/>\n\u5c4a\u51fa\u4eba\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u65b9\u3005<br \/>\n\u3000\u3054\u5bb6\u65cf\u3001\u3054\u89aa\u65cf\u3001\u540c\u5c45\u4eba<br \/>\n\u3000\u5bb6\u4e3b\u30fb\u5730\u4e3b<br \/>\n\u3000\u5bb6\u5c4b\u7ba1\u7406\u4eba\u3001\u571f\u5730\u7ba1\u7406\u4eba<br \/>\n\u3000\u5f8c\u898b\u4eba\u3001\u4fdd\u4f50\u4eba\u3001\u88dc\u52a9\u4eba\u3001\u4efb\u610f\u5f8c\u898b\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 599.775px;\">\u30fb\u6b7b\u4ea1\u5c4a\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09<br \/>\n\u30fb\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8\uff08\u4e0d\u8981\u306e\u5834\u5408\u3082\u3042\u308b\uff09<br \/>\n\u30fb\u5c4a\u51fa\u4eba\u306e\u5370\u9451\uff08\u4e0d\u8981\u306e\u5834\u5408\u3082\u3042\u308b\uff09<br \/>\n\u30fb\u8eab\u5206\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/efqhe88rx9g-1739949202.png\" class=\"fr-draggable\" style=\"width: 66.15%;\" \/>\u00a0<\/p>\n<p>\u25a0\u5ddd\u5d0e\u5e02HP\u300e<a href=\"https:\/\/www.city.kawasaki.jp\/250\/cmsfiles\/contents\/0000037\/37153\/maikaso2.pdf\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4f53\u57cb\u706b\u846c\u8a31\u53ef\u7533\u8acb\u66f8(PDF\u5f62\u5f0f, 145.48KB)<\/a>\u300f\u3088\u308a\u5f15\u7528<\/p>\n<h3 id=\"pgo4fsr2dgc60iime1km2s\">2-4.\u7d0d\u68fa\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7d0d\u68fa\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7d0d\u68fa\u3068\u306f\u6545\u4eba\u3092\u68fa\u306b\u304a\u7d0d\u3081\u3059\u308b\u5100\u5f0f\u3067\u3059\u3002<br \/>\n\u901a\u5e38\u3001<u>\u901a\u591c\u306e\u6570\u6642\u9593\u524d\u306b\u884c\u3044\u307e\u3059<\/u>\u3002<\/p>\n<p>\u3054\u907a\u4f53\u304c\u81ea\u5b85\u306b\u5b89\u7f6e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u81ea\u5b85\u3067\u3001\u658e\u5834\u306b\u4f75\u8a2d\u3055\u308c\u3066\u3044\u308b\u5b89\u7f6e\u5ba4\u306b\u5b89\u7f6e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u5b89\u7f6e\u5ba4\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u6b7b\u5316\u7ca7\u3084\u6b7b\u88c5\u675f\u306b\u7740\u66ff\u3048\u308b\u306a\u3069\u3092\u75c5\u9662\u3067\u65e2\u306b\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5de5\u7a0b\u306f\u7701\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u672b\u671f\u306e\u6c34\u3092\u3068\u308b\uff08\u5507\u3092\u6e7f\u3089\u305b\u308b\uff09<\/li>\n<li>\u6e05\u62ed\uff08\u8eab\u4f53\u3092\u6d17\u3044\u6e05\u3081\u308b\uff09<\/li>\n<li>\u6b7b\u5316\u7ca7\u3092\u3059\u308b<\/li>\n<li>\u6b7b\u88c5\u675f\u3092\u7740\u305b\u308b<\/li>\n<li>\u68fa\u306b\u7d0d\u3081\u308b<\/li>\n<li>\u526f\u846c\u54c1\u3092\u7d0d\u3081\u308b\uff08\u6545\u4eba\u306e\u611b\u7528\u54c1\u3092\u68fa\u306b\u5165\u308c\u308b\uff09<\/li>\n<li>\u68fa\u306b\u3075\u305f\u3092\u3057\u3066\u5408\u638c<\/li>\n<\/ul>\n<\/div>\n<p>\u81ea\u5b85\u3067\u7d0d\u68fa\u3057\u305f\u5834\u5408\u306f\u5f0f\u5834\u3078\u642c\u9001\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u305d\u306e\u307e\u307e\u5b89\u7f6e\u3057\u3001\u970a\u67e9\u8eca\u306a\u3069\u3067\u846c\u5100\u4f1a\u793e\u304c\u642c\u9001\u3057\u307e\u3059\u3002<br \/>\n\u658e\u5834\u3067\u7d0d\u68fa\u3057\u305f\u5834\u5408\u306f\u3001\u796d\u58c7\u524d\u306b\u79fb\u52d5\u3057\u3066\u5b89\u7f6e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"dkrkruiuj3vyvyyqcvr20b\">2-5.\u6212\u540d\u3092\u4f9d\u983c\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6212\u540d\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6212\u540d\u3068\u306f\u4ecf\u306e\u5f1f\u5b50\u306b\u306a\u308a\u3001\u6212\u5f8b\u3092\u5b88\u308b\u8a3c\u3068\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u540d\u524d\u3067\u3059\u3002<br \/>\n\u6212\u540d\u306f\u4ecf\u6559\u5f92\u3068\u3057\u3066\u306e\u540d\u524d\u306a\u306e\u3067\u3001\u4ed6\u306e\u5b97\u6559\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u3001\u6212\u540d\u306b\u8fd1\u3044\u3082\u306e\u3067\u3001\u795e\u9053\u306e\u5834\u5408\u306b\u306f\u300c\u8ae1\uff08\u304a\u304f\u308a\u306a\uff09\u300d\u3001\u30ad\u30ea\u30b9\u30c8\u6559\u306e\u5834\u5408\u306b\u306f\u300c\u6d17\u793c\u540d\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u83e9\u63d0\u5bfa\u304c\u3042\u308b\u5834\u5408\u3001\u83e9\u63d0\u5bfa\u306b\u3064\u3051\u3066\u3082\u3089\u3046\u306e\u304c\u57fa\u672c<\/u>\u3067\u3059\u3002\u83e9\u63d0\u5bfa\u306b\u554f\u3044\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<br \/>\n\u83e9\u63d0\u5bfa\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u846c\u5100\u4f1a\u793e\u304b\u3089\u7d39\u4ecb\u3055\u308c\u305f\u846c\u5100\u3092\u57f7\u308a\u884c\u3046\u5bfa\u9662\u306b\u3064\u3051\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<h3 id=\"i07l4kxnjtcbnkxuv7rk\">2-6.\u901a\u591c\u3092\u884c\u3046<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u901a\u591c\u3092\u884c\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u901a\u591c\u306f\u3082\u3068\u3082\u3068\u3054\u5bb6\u65cf\u3084\u8fd1\u3057\u3044\u65b9\u3005\u304c\u3001\u846c\u5100\u306e\u524d\u591c\u306b\u4e00\u6669\u4e2d\u6545\u4eba\u3092\u898b\u5b88\u308a\u3001\u5225\u308c\u3092\u60dc\u3057\u3080\u5100\u5f0f\u3067\u3057\u305f\u3002<br \/>\n\u3057\u304b\u3057\u3001\u8fd1\u5e74\u3067\u306f\u3001\u4ed5\u4e8b\u306e\u95a2\u4fc2\u3067\u591c\u9593\u306e\u65b9\u304c\u51fa\u5e2d\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u7406\u7531\u304b\u3089\u3001\u544a\u5225\u5f0f\u3088\u308a\u3082\u901a\u591c\u306b\u53c2\u5217\u3059\u308b\u4f1a\u846c\u8005\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u901a\u591c\u3068\u4e26\u884c\u3057\u3066\u3001\u55aa\u4e3b\u3084\u907a\u65cf\u306f\u846c\u5100\u4f1a\u793e\u30b9\u30bf\u30c3\u30d5\u3068\u3001\u7fcc\u65e5\u306b\u57f7\u308a\u884c\u308f\u308c\u308b\u846c\u5100\u30fb\u544a\u5225\u5f0f\u306e\u6253\u3061\u5408\u308f\u305b\u3092\u884c\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u901a\u591c\u306f\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u3093\u3067\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">16:30<\/th>\n<td style=\"width: 80.3024%;\">\u55aa\u4e3b\u30fb\u907a\u65cf\u304c\u5f0f\u5834\u306b\u5230\u7740<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">17:00<\/th>\n<td style=\"width: 80.3024%;\">\u4e00\u822c\u4f1a\u846c\u8005\u304c\u5230\u7740\u3057\u3001\u53d7\u4ed8\u958b\u59cb<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">17:30<\/th>\n<td style=\"width: 80.3024%;\">\u4f4f\u8077\u5230\u7740<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">17:45<\/th>\n<td style=\"width: 80.3024%;\">\u55aa\u4e3b\u30fb\u907a\u65cf\u3001\u5f0f\u5834\u5185\u306b\u7740\u5e2d<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">18:00<\/th>\n<td style=\"width: 80.3024%;\">\u901a\u591c\u4f1a\u5f0f<br \/>\n\u3000\u8aad\u7d4c<br \/>\n\u3000\u713c\u9999<br \/>\n\u3000\u55aa\u4e3b\u3042\u3044\u3055\u3064<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">19:00<\/th>\n<td style=\"width: 80.3024%;\">\u901a\u591c\u9589\u5f0f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">20:00<\/th>\n<td style=\"width: 80.3024%;\">\u901a\u591c\u3076\u308b\u307e\u3044<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">20:30<\/th>\n<td style=\"width: 80.3024%;\">\u544a\u5225\u5f0f\u306e\u6253\u3061\u5408\u308f\u305b<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 19.5674%; text-align: center;\">21:00<\/th>\n<td style=\"width: 80.3024%;\">\u5168\u3066\u7d42\u4e86\u3001\u5e30\u5b85<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"2r4c8nvaktmo7khs1gh23\">3.\u6b7b\u4ea1\u65e5\u304b\u3089\uff13\u65e5\u76ee\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/y2mkm75jc4f-1741822917.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u3089\uff13\u65e5\u76ee\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#2vi3fdct3iptioyuo3im5\" target=\"_self\">\u846c\u5100\u30fb\u544a\u5225\u5f0f\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#hx91xfacxuf0fu1hbybe48\" target=\"_self\">\u706b\u846c\u3059\u308b<\/a><\/li>\n<li><a href=\"#at50njlukfpcv4kky5kszh\" target=\"_self\">\u521d\u4e03\u65e5\u6cd5\u8981\u30fb\u7cbe\u9032\u843d\u3068\u3057\u3092\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"2vi3fdct3iptioyuo3im5\">3-1.\u846c\u5100\u30fb\u544a\u5225\u5f0f\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u846c\u5100\u30fb\u544a\u5225\u5f0f\u3092\u3057\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u672c\u6765\u3001\u846c\u5100\u3068\u544a\u5225\u5f0f\u306f\u5225\u3005\u306e\u5100\u5f0f\u3067\u3057\u305f\u304c\u3001\u8fd1\u5e74\u3067\u306f\u300c\u846c\u5100\u30fb\u544a\u5225\u5f0f\u300d\u3068\u3057\u3066\u3001\u7d9a\u3051\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u846c\u5100\u30fb\u544a\u5225\u5f0f\u3068\u4e00\u7dd2\u306b\u521d\u4e03\u65e5\u6cd5\u8981\u3082\u7e70\u308a\u4e0a\u3052\u3066\u57f7\u308a\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306a\u846c\u5100\u30fb\u544a\u5225\u5f0f\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 23.5098%;\">9:30<\/th>\n<td style=\"width: 76.4902%;\">\u4e00\u822c\u4f1a\u846c\u8005\u30fb\u4f4f\u8077\u5230\u7740<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 23.5098%;\">9:45<\/th>\n<td style=\"width: 76.4902%;\">\u55aa\u4e3b\u30fb\u907a\u65cf\u7740\u5e2d<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 23.5098%;\">10:00<\/th>\n<td style=\"width: 76.4902%;\">\u846c\u5100\u30fb\u544a\u5225\u5f0f\u4f1a\u5f0f<br \/>\n\u3000\u8aad\u7d4c<br \/>\n\u3000\u5f14\u8f9e\u30fb\u5f14\u96fb<br \/>\n\u3000\u713c\u9999<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 23.5098%;\">11:00<\/th>\n<td style=\"width: 76.4902%;\">\u846c\u5100\u30fb\u544a\u5225\u5f0f\u9589\u5f0f\u30fb\u51fa\u68fa<br \/>\n\u3000\u6700\u5f8c\u306e\u5bfe\u9762<br \/>\n\u3000\u91d8\u6253\u3061\uff08\u68fa\u306e\u3075\u305f\u3092\u91d8\u3067\u9589\u3058\u308b\u5100\u5f0f\uff09<br \/>\n\u3000\u68fa\u3092\u904b\u3076<br \/>\n\u3000\u51fa\u68fa\u306e\u3042\u3044\u3055\u3064<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"hx91xfacxuf0fu1hbybe48\">3-2.\u706b\u846c\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u706b\u846c\u3092\u3057\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u544a\u5225\u5f0f\u304c\u7d42\u308f\u308b\u3068\u3001\u55aa\u4e3b\u306f\u4f4d\u724c\u3001\u907a\u65cf\u306f\u907a\u5f71\u3092\u6301\u3061\u3001\u706b\u846c\u5834\u3078\u3068\u79fb\u52d5\u3057\u307e\u3059\u3002<\/p>\n<p>\u706b\u846c\u5834\u306b\u7740\u3044\u305f\u3089\u3001\u6b7b\u4f53\u57cb\u706b\u846c\u8a31\u53ef\u8a3c\u3092\u63d0\u51fa\u3057\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u706b\u846c\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7d0d\u3081\u306e\u5f0f<\/th>\n<td style=\"width: 72.6273%;\">\u68fa\u304c\u7089\u306e\u4e2d\u306b\u5165\u308c\u3089\u308c\u305f\u3089\u3001\u4f4f\u8077\u306b\u3088\u308a\u8aad\u7d4c\u304c\u958b\u59cb<br \/>\n\u8aad\u7d4c\u306e\u9593\u306b\u55aa\u4e3b\u304b\u3089\u9806\u306b\u713c\u9999<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u837c\u6bd8\uff08\u3060\u3073\uff09<\/th>\n<td style=\"width: 72.6273%;\">\u706b\u846c\u3092\u5f85\u3064\u9593\u306b\u63a7\u5ba4\u3067\u4f4f\u8077\u3068\u4f1a\u846c\u8005\u306b\u8336\u83d3\u3084\u9152\u3001\u8efd\u98df\u3092\u3075\u308b\u307e\u3046<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u62fe\u9aa8\uff08\u3057\u3085\u3046\u3053\u3064\uff09<\/th>\n<td style=\"width: 72.6273%;\">\u9aa8\u3092\u62fe\u3044\u9aa8\u58fa\u306b\u7d0d\u3081\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u706b\u846c\u5834\u51fa\u767a<\/th>\n<td style=\"width: 72.6273%;\">\u55aa\u4e3b\u304c\u9aa8\u58fa\u3001\u8fd1\u89aa\u8005\u304c\u4f4d\u724c\u30fb\u907a\u5f71\u3092\u6301\u3061\u3001\u846c\u5100\u30fb\u544a\u5225\u5f0f\u306e\u4f1a\u5834\u3078\u623b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u706b\u846c\u304c\u7d42\u4e86\u3059\u308b\u3068\u3001\u57cb\u846c\u8a31\u53ef\u8a3c\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"at50njlukfpcv4kky5kszh\">3-3.\u521d\u4e03\u65e5\u6cd5\u8981\u30fb\u7cbe\u9032\u843d\u3068\u3057\u3092\u3059\u308b<\/h3>\n<p><span style=\"color: #e25041;\"><strong>\u521d\u4e03\u65e5\u6cd5\u8981\u30fb\u7cbe\u9032\u843d\u3068\u3057\u3092\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><u>\u706b\u846c\u5834\u304b\u3089\u623b\u3063\u305f\u3089\u907a\u9aa8\u3092\u5f8c\u98fe\u308a\u796d\u58c7\u306b\u5b89\u7f6e\u3057\u3001\u9aa8\u8fce\u3048\u30fb\u521d\u4e03\u65e5\u6cd5\u8981\u30fb\u7cbe\u9032\u843d\u3068\u3057\u3092\u884c\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u672c\u6765\u3001\u521d\u4e03\u65e5\u6cd5\u8981\u306f\u6b7b\u4ea1\u3057\u305f\u65e5\u3092\u542b\u3081\u305f\uff17\u65e5\u5f8c\u306b\u884c\u308f\u308c\u308b\u306e\u3067\u3059\u304c\u3001\u89aa\u65cf\u3084\u95a2\u4fc2\u8005\u306b\u307e\u305f\u96c6\u307e\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u8ca0\u62c5\u304c\u5927\u304d\u3044\u306e\u3067\u3001\u6700\u8fd1\u306f\u521d\u4e03\u65e5\u306e\u6cd5\u8981\u3082\u846c\u5100\u30fb\u544a\u5225\u5f0f\u3068\u540c\u6642\u306b\u884c\u3046\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h2 id=\"x6rhm6y0er7fg6uaw15cs\">4.\u6b7b\u4ea1\u304b\u3089\uff14\u65e5\u76ee\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/pzzou3hwxm-1741823163.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u3089\uff14\u65e5\u76ee\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u846c\u5100\u8cbb\u7528\u3092\u652f\u6255\u3046<\/a><\/li>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u4e16\u8a71\u5f79\u306a\u3069\u306b\u304a\u793c\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u521d\u4e03\u65e5\u6cd5\u8981\u306b\u3064\u3044\u3066\u6253\u3061\u5408\u308f\u305b\u3092\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"40hgcmwj2q33tj6oc2vn2o\">4-1.\u846c\u5100\u8cbb\u7528\u3092\u652f\u6255\u3046<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u846c\u5100\u8cbb\u7528\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u846c\u5100\u4f1a\u793e\u304b\u3089\u5c4a\u3044\u305f\u8acb\u6c42\u66f8\u3068\u898b\u7a4d\u66f8\u3092\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u7cbe\u7b97\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"wucnnv7kskyggotrkdvpr\">4-2.\u4e16\u8a71\u5f79\u306a\u3069\u306b\u304a\u793c\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e16\u8a71\u5f79\u3084\u304a\u4e16\u8a71\u306b\u306a\u3063\u305f\u65b9\u3005\u306b\u304a\u793c\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u4e16\u8a71\u5f79\u4ee3\u8868\u3078\u306f1\u4e07\uff5e3\u4e07\u5186\u7a0b\u5ea6\u306e\u793c\u91d1<\/u>\u3092\u8d08\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001<u>\u53d7\u4ed8\u4fc2\u3084\u6848\u5185\u4fc2\u3092\u52e4\u3081\u3066\u304f\u3060\u3055\u3063\u305f\u65b9\u306b\u306f\u30013,000\uff5e5,000\u5186\u7a0b\u5ea6\u306e\u793c\u91d1<\/u>\u304c\u4e00\u822c\u7684\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e16\u8a71\u5f79\u306b\u4efb\u305b\u3066\u3044\u305f\u4f1a\u846c\u8005\u82b3\u540d\u9332\u30fb\u9999\u5178\u30fb\u9999\u5178\u5e33\u30fb\u4f9b\u7269\u8a18\u5e33\u7c3f\u30fb\u5f14\u8f9e\u30fb\u5f14\u96fb\u30fb\u4f1a\u8a08\u66f8\u985e\u30fb\u6b8b\u91d1\u306a\u3069\u306f\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4e16\u8a71\u5f79\u306e\u7acb\u66ff\u91d1\u304c\u3042\u308c\u3070\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7cbe\u7b97\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"gg9rf5uqywn71hl2l4w3yj\">4-3.\u521d\u4e03\u65e5\u6cd5\u8981\u306b\u3064\u3044\u3066\u6253\u3061\u5408\u308f\u305b\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u521d\u4e03\u65e5\u6cd5\u8981\u306b\u3064\u3044\u3066\u846c\u5100\u4f1a\u793e\u3068\u6253\u3061\u5408\u308f\u305b\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><a href=\"#at50njlukfpcv4kky5kszh\" target=\"_self\"><span style=\"font-size: 16px; color: #f37934;\"><u>3-3.\u521d\u4e03\u65e5\u6cd5\u8981\u30fb\u7cbe\u9032\u843d\u3068\u3057<\/u><\/span><\/a><span style=\"font-size: 16px; color: #333333;\"><u>\u3067\u3001\u521d\u4e03\u65e5\u306e\u6cd5\u8981\u3092\u846c\u5100\u30fb\u544a\u5225\u5f0f\u3068\u540c\u6642\u306b\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306e\u307f<\/u>\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6253\u3061\u5408\u308f\u305b\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"nz7dcsv1ifd3v7p1uq32i\">5.\u6b7b\u4ea1\u304b\u3089\uff17\u65e5\u76ee\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/v4isodmzso-1742187221.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u3089\uff17\u65e5\u76ee\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/pencii.jp\/edit-post\/10674#\">\u521d\u4e03\u65e5\u6cd5\u8981\u3092\u884c\u3046<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"t73u9y43h6x80ucz73ims\">5-1.\u521d\u4e03\u65e5\u6cd5\u8981\u3092\u884c\u3046<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u521d\u4e03\u65e5\u6cd5\u8981\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8fd1\u5e74\u3067\u306f\u53c2\u5217\u8005\u306e\u8ca0\u62c5\u3092\u8003\u3048\u3066\u3001\u521d\u4e03\u65e5\u6cd5\u8981\u306f\u846c\u5100\u30fb\u544a\u5225\u5f0f\u3068\u540c\u6642\u306b\u884c\u3046\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002\uff08<a href=\"https:\/\/pencii.jp\/edit-post\/10674#at50njlukfpcv4kky5kszh\" target=\"_self\"><span style=\"font-size: 16px; color: #f37934;\"><u>3-3.\u521d\u4e03\u65e5\u6cd5\u8981\u30fb\u7cbe\u9032\u843d\u3068\u3057<\/u><\/span><\/a>\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\uff09<\/span><\/p>\n<p>\u5f93\u6765\u901a\u308a\u3001\u521d\u4e03\u65e5\u6cd5\u8981\u3092<span style=\"font-size: 16px; color: #333333;\">\u6b7b\u4ea1\u3057\u305f\u65e5\u3092\u542b\u3081\u305f\uff17\u65e5\u5f8c\u306b\u884c\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u884c\u3044\u307e\u3059\u3002<\/span><br \/>\n\u305d\u306e\u5834\u5408\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u50e7\u4fb6\u5165\u5834<\/li>\n<li>\u55aa\u4e3b\u6328\u62f6<\/li>\n<li>\u8aad\u7d4c\u30fb\u713c\u9999<\/li>\n<li>\u50e7\u4fb6\u306b\u3088\u308b\u6cd5\u8a71<\/li>\n<li>\u50e7\u4fb6\u9000\u5834<\/li>\n<li>\u55aa\u4e3b\u6328\u62f6<\/li>\n<li>\u4f1a\u98df<\/li>\n<\/ol>\n<\/div>\n<h2 id=\"fj4drxtnnpvtr0xrnqwvjj\">6.\u6b7b\u4ea1\u65e5\u304b\u308910\u65e5\u4ee5\u5185\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/49egyrf520n-1741826497.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u308910\u65e5\u4ee5\u5185\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#s2qbb5dvoqsu81ls0265og\" target=\"_self\">\u5e74\u91d1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3092\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"s2qbb5dvoqsu81ls0265og\">6-1.\u5e74\u91d1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p>\u5e74\u91d1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u91d1\u306b\u95a2\u3059\u308b\u4e3b\u306a\u624b\u7d9a\u304d\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u3092\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u672a\u652f\u7d66\u5e74\u91d1\u306e\u53d7\u53d6\u624b\u7d9a\u304d\u3092\u3059\u308b<\/li>\n<li>\u907a\u65cf\u5e74\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u308b<\/li>\n<\/ol>\n<\/div>\n<h4 id=\"0k2dy275ngypvh8hw3mnm0r\">\u2460\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u3092\u63d0\u51fa\u3059\u308b<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5e74\u91d1\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u5e74\u91d1\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u300c\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001<u>\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u3092\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3059\u3002<br \/>\n<\/u><\/p>\n<p>\u3053\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3078\u306e\u5e74\u91d1\u632f\u8fbc\u304c\u30b9\u30c8\u30c3\u30d7\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e07\u304c\u4e00\u3001\u53d7\u7d66\u505c\u6b62\u306e\u624b\u7d9a\u304d\u304c\u9045\u308c\u3001\u6545\u4eba\u306e\u53e3\u5ea7\u306b\u5f15\u304d\u7d9a\u304d\u56fd\u6c11\u5e74\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u4e0d\u6b63\u53d7\u7d66\u3068\u306a\u308a\u3001\u5f8c\u65e5\u5e74\u91d1\u4e8b\u52d9\u6240\u3088\u308a\u8fd4\u9084\u8acb\u6c42\u306e\u9023\u7d61\u304c\u304d\u3066\u3001\u8fd4\u9084\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u65e5\u672c\u5e74\u91d1\u6a5f\u69cbHP\u3000<a href=\"https:\/\/www.nenkin.go.jp\/section\/soudan\/index.html\" target=\"_blank\" rel=\"noopener\">\u5168\u56fd\u306e\u76f8\u8ac7\u30fb\u624b\u7d9a\u304d\u7a93\u53e3<\/a><\/p>\n<\/div>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u624b\u7d9a\u304d\u671f\u9650<\/th>\n<td style=\"width: 535.903px;\">14\u65e5\u4ee5\u5185\uff1a\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005\u306e\u65b9\uff08\u56fd\u6c11\u5e74\u91d1\u52a0\u5165\u8005\uff09<br \/>\n10\u65e5\u4ee5\u5185\uff1a\u7b2c2\u53f7\u88ab\u4fdd\u967a\u8005\u306e\u65b9\uff08\u539a\u751f\u5e74\u91d1\u307e\u305f\u306f\u5171\u6e08\u5e74\u91d1\u52a0\u5165\u8005\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u624b\u7d9a\u304d\u5148<\/th>\n<td style=\"width: 535.903px;\">\u00a0\u5e74\u91d1\u4e8b\u52d9\u6240\u307e\u305f\u306f\u8857\u89d2\u306e\u5e74\u91d1\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/p>\n<p>\u25a0\u6700\u5bc4\u308a\u306e\u4e8b\u52d9\u6240\u306f<a href=\"https:\/\/www.nenkin.go.jp\/section\/soudan\/index.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cbHP\u300e\u5168\u56fd\u306e\u76f8\u8ac7\u30fb\u624b\u7d9a\u304d\u7a93\u53e3\u300f<\/a>\u3088\u308a\u691c\u7d22\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 535.903px;\">\u30fb<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140421-15.html\">\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09<\/a><br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u5e74\u91d1\u8a3c\u66f8<br \/>\n\u30fb\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u3092\u660e\u3089\u304b\u306b\u3067\u304d\u308b\u66f8\u985e\uff08\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\uff09<br \/>\n\u3000\u3000\u30fb\u4f4f\u6c11\u7968\u9664\u7968<br \/>\n\u3000\u3000\u30fb\u6238\u7c4d\u6284\u672c<br \/>\n\u3000\u3000\u30fb\u5e02\u533a\u753a\u6751\u9577\u306b\u63d0\u51fa\u3057\u305f\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09\u306e\u30b3\u30d4\u30fc<br \/>\n\u3000\u3000\u3000\u307e\u305f\u306f\u6b7b\u4ea1\u5c4a\u306e\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/c2ujabwvwll-1741824211.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 71.48%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u65e5\u672c\u5e74\u91d1\u6a5f\u69cbHP\u300e<a href=\"https:\/\/www.nenkin.go.jp\/service\/jukyu\/tetsuduki\/kyotsu\/jukyu\/20140731-01.html\" target=\"_blank\" rel=\"noopener\">\u5e74\u91d1\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d<\/a>\u300f<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140421-15.files\/515.pdf\" target=\"_blank\" rel=\"noopener\">\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\uff08PDF\u3000289KB\uff09<\/a>\u3088\u308a\u5f15\u7528<\/p>\n<h4 id=\"blk5gxclj7r33pq7uq48r\">\u2461\u672a\u652f\u7d66\u5e74\u91d1\u306e\u53d7\u53d6\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u672a\u652f\u7d66\u5e74\u91d1\u306e\u53d7\u53d6\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5e74\u91d1\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u5e74\u91d1\u3084\u3001\u4ea1\u304f\u306a\u3063\u305f\u65e5\u3088\u308a\u5f8c\u306b\u632f\u8fbc\u307f\u3055\u308c\u305f\u5e74\u91d1\u306e\u3046\u3061\u4ea1\u304f\u306a\u3063\u305f\u6708\u5206\u307e\u3067\u306e\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u672a\u652f\u7d66\u5e74\u91d1\u3068\u3057\u3066\u305d\u306e\u65b9\u3068\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u907a\u65cf\u304c\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u672a\u652f\u7d66\u5e74\u91d1\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u306e\u8a73\u7d30\u306f\u65e5\u672c\u5e74\u91d1\u6a5f\u69cbHP\u300e<a href=\"https:\/\/www.nenkin.go.jp\/service\/jukyu\/tetsuduki\/kyotsu\/jukyu\/20140731-01.html\" target=\"_blank\" rel=\"noopener\">\u5e74\u91d1\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d<\/a>\u300f\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u624b\u7d9a\u304d\u671f\u9650<\/th>\n<td style=\"width: 535.903px;\">5\u5e74\u4ee5\u5185\uff08\u3057\u304b\u3057\u3001\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u306e\u63d0\u51fa\u3068\u540c\u6642\u306b\u884c\u3046\u3053\u3068\u3092\u63a8\u5968\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u624b\u7d9a\u304d\u5148<\/th>\n<td style=\"width: 535.903px;\">\u00a0\u5e74\u91d1\u4e8b\u52d9\u6240\u307e\u305f\u306f\u8857\u89d2\u306e\u5e74\u91d1\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/p>\n<p>\u25a0\u6700\u5bc4\u308a\u306e\u4e8b\u52d9\u6240\u306f<a href=\"https:\/\/www.nenkin.go.jp\/section\/soudan\/index.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cbHP\u300e\u5168\u56fd\u306e\u76f8\u8ac7\u30fb\u624b\u7d9a\u304d\u7a93\u53e3\u300f<\/a>\u3088\u308a\u691c\u7d22\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 535.903px;\">\u30fb<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140731-02.html\">\u672a\u652f\u7d66\u5e74\u91d1\u30fb\u672a\u652f\u6255\u7d66\u4ed8\u91d1\u8acb\u6c42\u66f8\uff08\u8907\u5199\u5e33\u7968\uff09<\/a><br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u5e74\u91d1\u8a3c\u66f8<br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u8acb\u6c42\u3059\u308b\u65b9\u306e\u7d9a\u67c4\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\uff08\u6238\u7c4d\u8b04\u672c\u307e\u305f\u306f\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057\u7b49\uff09<br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u8acb\u6c42\u3059\u308b\u65b9\u304c\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4f4f\u6c11\u7968\u306e\u9664\u7968\u304a\u3088\u3073\u8acb\u6c42\u3059\u308b\u65b9\u306e\u4e16\u5e2f\u5168\u54e1\u306e\u4f4f\u6c11\u7968\u306e\u5199\u3057\uff09<br \/>\n\u30fb\u53d7\u3051\u53d6\u308a\u3092\u5e0c\u671b\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u306e\u901a\u5e33<br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u8acb\u6c42\u3059\u308b\u65b9\u304c\u5225\u4e16\u5e2f\u306e\u5834\u5408\u306f\u300c<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140425.html\">\u751f\u8a08\u540c\u4e00\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u7533\u7acb\u66f8<\/a>\u300d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/1yki1bbq7zv-1741825727.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 60.94%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140731-02.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cbHP\u300e\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u672a\u6255\u3044\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u3068\u304d\u300f<\/a><a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140731-02.files\/514.pdf\" target=\"_blank\" rel=\"noopener\">\u672a\u652f\u7d66\u5e74\u91d1\u30fb\u672a\u652f\u6255\u7d66\u4ed8\u91d1\u8acb\u6c42\u66f8\u30fb\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\uff08PDF\u30002,644KB\uff09<\/a>\u3088\u308a\u5f15\u7528<\/p>\n<h4 id=\"19m7jfvy3n9yx6d14y8gw\">\u2462\u907a\u65cf\u5e74\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u308b<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u907a\u65cf\u5e74\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306b\u4e00\u5b9a\u306e\u6761\u4ef6\u304c\u5f53\u3066\u306f\u307e\u308b\u907a\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u907a\u65cf\u5e74\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u907a\u65cf\u7d66\u4ed8\u91d1\u306e\u7a2e\u985e\u30fb\u91d1\u984d\u306f\u3055\u307e\u3056\u307e\u3067\u3001\u52a0\u5165\u3057\u3066\u3044\u305f\u5e74\u91d1\u306e\u7a2e\u985e\u3068\u907a\u65cf\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7d66\u4ed8\u306e\u5185\u5bb9\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5e74\u91d1\u4e8b\u52d9\u6240\u307e\u305f\u306f\u8857\u89d2\u306e\u5e74\u91d1\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\u306b\u8d74\u304d\u3001\u76f8\u8ac7\u306e\u4e0a\u3001\u8a18\u5165\u3059\u308b\u66f8\u985e\u3092\u3082\u3089\u3063\u3066\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u3092\u7528\u610f\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"u7zyclouhddaypouv5frb5\">7.\u6b7b\u4ea1\u65e5\u304b\u308914\u65e5\u4ee5\u5185\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/2aljpdhe3gh-1741829983.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u308914\u65e5\u4ee5\u5185\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p><a href=\"#3ciojnr80z5mmd1u71ilc\" target=\"_self\">\u9999\u5178\u8fd4\u3057\u3092\u3059\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#ka93gmbuvien5uozckn7g\" target=\"_self\">\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c\u3092\u8fd4\u5374\u3057\u3001\u4ecb\u8b77\u4fdd\u967a\u306e\u8cc7\u683c\u55aa\u5931\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#q5c5glo8w4cwt35fngngaj\" target=\"_self\">\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/a><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"3ciojnr80z5mmd1u71ilc\">7-1.\u9999\u5178\u8fd4\u3057\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u9999\u5178\u8fd4\u3057\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u9999\u5178\u8fd4\u3057\u3068\u306f\u3001\u9999\u5178\u3092\u3044\u305f\u3060\u3044\u305f\u846c\u5100\u306e\u53c2\u52a0\u8005\u306b\u5bfe\u3057\u3066\u3001\u611f\u8b1d\u306e\u6c17\u6301\u3061\u3068\u6cd5\u8981\u304c\u7121\u4e8b\u306b\u7d42\u308f\u3063\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b\u305f\u3081\u54c1\u7269\u3092\u8d08\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n<u>\u91d1\u984d\u306f\u300c\u534a\u8fd4\u3057\u300d\u3068\u3044\u3046\u7fd2\u6163\u306b\u3082\u3068\u3065\u3044\u3066\u3001\u9999\u5178\u306e1\/3\uff5e\u534a\u5206\u7a0b\u5ea6\u306e\u91d1\u984d\u304c\u76ee\u5b89<\/u>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u8fd1\u3067\u306f\u9999\u5178\u8fd4\u3057\u3092\u846c\u5100\u5f53\u65e5\u306b\u884c\u3046\u300c\u5373\u65e5\u8fd4\u3057\u300d\u3068\u3044\u3046\u30d1\u30bf\u30fc\u30f3\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<br \/>\n\u53c2\u52a0\u8005\u305d\u308c\u305e\u308c\u306b\u5408\u308f\u305b\u305f\u54c1\u3092\u9078\u3076\u5fc5\u8981\u304c\u306a\u304f\u3001\u9999\u5178\u3092\u624b\u6e21\u3057\u305f\u308a\u3001\u90f5\u9001\u3057\u305f\u308a\u3059\u308b\u624b\u9593\u304c\u7701\u3051\u308b\u306a\u3069\u3001\u5373\u65e5\u8fd4\u3057\u306f\u55aa\u4e3b\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5373\u65e5\u8fd4\u3057\u3092\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u6b7b\u4ea1\u65e5\u304b\u308914\u65e5\u4ee5\u5185\u3092\u76ee\u5b89\u306b\u9999\u5178\u8fd4\u3057\u306e\u54c1\u3092\u624b\u6e21\u3057\u307e\u305f\u306f\u90f5\u9001\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9999\u5178\u8fd4\u3057\u306e\u5546\u54c1\u3084\u91d1\u984d\u306b\u8ff7\u3063\u305f\u969b\u306f\u3001\u846c\u5100\u4f1a\u793e\u306e\u30b9\u30bf\u30c3\u30d5\u306b\u76f8\u8ac7\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ka93gmbuvien5uozckn7g\">7-2.\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8a3c\u3092\u8fd4\u5374\u3057\u3001\u4ecb\u8b77\u4fdd\u967a\u306e\u8cc7\u683c\u55aa\u5931\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c\u3092\u8fd4\u5374\u3057\u3001\u4ecb\u8b77\u4fdd\u967a\u306e\u8cc7\u683c\u55aa\u5931\u5c4a\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u304c65\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u307e\u305f\u306f40\u6b73\u4ee5\u4e0a65\u6b73\u672a\u6e80\u3067\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306f\u300114\u65e5\u4ee5\u5185\u306b\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8a3c\u3092\u8fd4\u5374\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5404\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u4ecb\u8b77\u4fdd\u967a\u62c5\u5f53\u7a93\u53e3\u306b\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8a3c\u3092\u8fd4\u5374\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/c72ys28lrft-1741244846-1741828069.png\" class=\"fr-draggable\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" \/><\/p>\n<p>\u25a0<a href=\"https:\/\/www.city.kyoto.lg.jp\/hokenfukushi\/page\/0000003035.html\" target=\"_blank\" rel=\"noopener\">\u4eac\u90fd\u5e02\u60c5\u5831\u9928HP\u300e\u88ab\u4fdd\u967a\u8005\u8a3c\u306e\u898b\u65b9\u306b\u3064\u3044\u3066\u300f<\/a>\u3088\u308a\u5f15\u7528<\/p>\n<p>\u307e\u305f\u3001\u540c\u6642\u306b\u4ecb\u8b77\u4fdd\u967a\u306e\u8cc7\u683c\u55aa\u5931\u306e\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u624b\u7d9a\u304d\u671f\u9650<\/th>\n<td style=\"width: 535.903px;\">\u6b7b\u4ea1\u5f8c14\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th>\u624b\u7d9a\u304d\u5148<\/th>\n<td style=\"width: 535.903px;\">\u6b7b\u4ea1\u3057\u305f\u65b9\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 535.903px;\">\u30fb\u4ecb\u8b77\u4fdd\u967a\u8cc7\u683c\u53d6\u5f97\u30fb\u7570\u52d5\u30fb\u55aa\u5931\u5c4a\uff08\u5e02\u533a\u753a\u6751\u5f79\u5834\u307e\u305f\u306fHP\u3067\u5165\u624b\uff09<br \/>\n\u30fb\u4ecb\u8b77\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c<br \/>\n\u30fb\u4ecb\u8b77\u4fdd\u967a\u8ca0\u62c5\u5272\u5408\u8a3c\uff08\u8981\u4ecb\u8b77\u307e\u305f\u306f\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u65b9\uff09<br \/>\n\u30fb\u4ecb\u8b77\u4fdd\u967a\u8ca0\u62c5\u9650\u5ea6\u984d\u8a8d\u5b9a\u8a3c\uff08\u8ca0\u62c5\u5272\u5408\u8a3c\u306e\u767a\u884c\u5bfe\u8c61\u8005\u3067\u3001\u4ea4\u4ed8\u7533\u8acb\u3057\u3066\u3044\u305f\u65b9\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"iwtpbk8oubdcbe97s6zsn9\">\u203b\u672a\u7d0d\u4fdd\u967a\u6599\u30fb\u7d0d\u3081\u3059\u304e\u305f\u4fdd\u967a\u6599\u304c\u3042\u308b\u5834\u5408<\/h4>\n<p>\u672a\u7d0d\u4fdd\u967a\u6599\u304c\u3042\u308c\u3070\u76f8\u7d9a\u4eba\u306b\u8acb\u6c42\u3055\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u7d0d\u3081\u3059\u304e\u306e\u5834\u5408\u306b\u306f\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u672a\u7d0d\u4fdd\u967a\u6599\u30fb\u7d0d\u3081\u3059\u304e\u305f\u4fdd\u967a\u6599\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u304a\u77e5\u3089\u305b\u306e\u66f8\u985e\u304c\u3001\u624b\u7d9a\u304d\u304b\u3089<span style=\"font-size: 16px; color: #333333;\">\uff12\u301c\uff13\u30f6\u6708\u5f8c\u306b<\/span>\u90f5\u9001\u3055\u308c\u3066\u304d\u307e\u3059\u3002\u66f8\u985e\u3092\u898b\u3066\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"q5c5glo8w4cwt35fngngaj\">7-3.\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u3068\u306f\u3001\u4e16\u5e2f\u4e3b\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u306a\u3069\u306b\u3001\u65b0\u3057\u3044\u4e16\u5e2f\u4e3b\u3092\u5c4a\u3051\u51fa\u308b\u66f8\u985e\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><u>\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u306f\u5168\u54e1\u304c\u63d0\u51fa\u3059\u3079\u304d\u66f8\u985e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><br \/>\n\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3001\u300c\u6545\u4eba\u304c\u4e16\u5e2f\u4e3b\u3067\u3042\u3063\u305f\u5834\u5408\u3067\u3001\u6b8b\u3055\u308c\u305f\u4e16\u5e2f\u54e1\uff08\u4f4f\u6c11\u7968\u306b\u4e00\u7dd2\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eba\uff09\u304c2\u540d\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u300d\u306e\u307f\u3067\u3059\u3002<br \/>\n\u300c\u6b21\u306e\u4e16\u5e2f\u4e3b\u3068\u306a\u308b\u4eba\u304c\u660e\u78ba\u306a\u5834\u5408\u300d\u306f\u3001\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u6b8b\u3055\u308c\u305f\u4e16\u5e2f\u4e3b\u304c\uff11\u4eba\u3060\u3051\u306e\u5834\u5408\u3084\u3001\u6b8b\u3055\u308c\u305f\u4e16\u5e2f\u54e1\u304c15\u6b73\u672a\u6e80\u306e\u5b50\u3069\u3082\u3068\u305d\u306e\u89aa\u6a29\u8005\uff08\u59bb\u306a\u3069\uff09\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/notification-of-change-of-head-of-household\" target=\"_blank\" rel=\"noopener\">\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\u306f\u5fc5\u305a\u5fc5\u8981\uff1f\u4e0d\u8981\u306a\u5834\u5408\u3084\u63d0\u51fa\u65b9\u6cd5\u3082\u89e3\u8aac<\/a><\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 535.903px;\">\u4e16\u5e2f\u4e3b\u306e\u6b7b\u4ea1\u65e5\u304b\u308914\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 535.903px;\">\u5c45\u4f4f\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th>\u5c4a\u51fa\u4eba<\/th>\n<td style=\"width: 535.903px;\">\u65b0\u3057\u3044\u4e16\u5e2f\u3001\u4e3b\u307e\u305f\u306f\u540c\u4e00\u4e16\u5e2f\u306e\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 535.903px;\">\u30fb\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\uff08\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u7a93\u53e3\u30fbHP\u3067\u5165\u624b\u53ef\u80fd\uff09<br \/>\n\u30fb\u5c4a\u51fa\u4eba\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u5c4a\u51fa\u4eba\u306e\u5370\u9451<br \/>\n\u30fb\u59d4\u4efb\u72b6\uff08\u4ee3\u7406\u4eba\u304c\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u307f\uff09<br \/>\n\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c\uff08\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u307f\u5168\u54e1\u5206\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/4f4u7vdyck4-1741829651.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u5c0f\u57ce\u5e02HP\u300e<a href=\"https:\/\/www.city.ogi.lg.jp\/main\/22505.html\" target=\"_blank\" rel=\"noopener\">\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\uff08\u4e16\u5e2f\u4e3b\u30fb\u4e16\u5e2f\u54e1\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u3068\u304d\uff09<\/a>\u300f\u3088\u308a\u3001\u300e<a href=\"https:\/\/www.city.ogi.lg.jp\/site_files\/file\/2023\/202301\/p1gnhd42k01odhgjevgc1l19mdn5.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4f\u6c11\u7570\u52d5\u5c4a\uff08\u4e16\u5e2f\u4e3b\u5909\u66f4\u5c4a\uff09\u8a18\u8f09\u4f8b\uff08PDF\uff1a446.2KB\uff09\u203b\u4e16\u5e2f\u4e3b\u6b7b\u4ea1\u306b\u4f34\u3046\u3082\u306e<\/a>\u300f\u3092\u5f15\u7528<\/p>\n<h2 id=\"w3dil3mqdmi9fdw1nmume\">8.\u6b7b\u4ea1\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/8es3ky60rzb-1741832592.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#fzssh8g8dg67kab5vgwz8f\" target=\"_self\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\u3092\u8fd4\u5374\u3059\u308b<\/a><\/li>\n<li><a href=\"#5nqc31vxa3j4blv9avz4wc\" target=\"_self\">\u57cb\u846c\u6599\u30fb\u846c\u796d\u8cbb\u306e\u7533\u8acb\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#ghsgevn6mjtn3ee1jmrzz\" target=\"_self\">\u91d1\u878d\u6a5f\u95a2\u3078\u6b7b\u4ea1\u306e\u9023\u7d61\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#m9im2rbe6wfaowk75saur\" target=\"_self\">\u516c\u5171\u6599\u91d1\u7b49\u306e\u89e3\u7d04\uff08\u540d\u7fa9\u5909\u66f4\uff09\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#cfvcrumi2q9l3f9p75b09d\" target=\"_self\">\u751f\u547d\u4fdd\u967a\u91d1\u3092\u8acb\u6c42\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"fzssh8g8dg67kab5vgwz8f\">8-1.\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\u3092\u8fd4\u5374\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6545\u4eba\u304c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001<\/span><span style=\"color: #e25041;\"><strong>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\u3092\u8fd4\u5374\u3057\u307e<\/strong><\/span><strong><span style=\"color: #e25041;\">\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306f\u3001\u8077\u5834\u306e\u5065\u5eb7\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3084\u5171\u6e08\u7d44\u5408\u306a\u3069\uff09\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u65b9\u3068\u305d\u306e\u88ab\u6276\u990a\u8005\u3001\u751f\u6d3b\u4fdd\u8b77\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u3092\u9664\u3044\u305f\u65b9\u304c\u52a0\u5165\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6b7b\u4ea1\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u6642\u70b9\u3067\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u8cc7\u683c\u306f\u55aa\u5931\u3057\u307e\u3059\u304c\u3001<u>\u4fdd\u967a\u8a3c\u3082\u901f\u3084\u304b\u306b\u4ea1\u304f\u306a\u3063\u305f\u4f4f\u6240\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u4fdd\u967a\u5e74\u91d1\u62c5\u5f53\u3078\u8fd4\u5374<\/u>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"5nqc31vxa3j4blv9avz4wc\">8-2.\u57cb\u846c\u6599\u30fb\u846c\u796d\u8cbb\u3092\u7533\u8acb\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u57cb\u846c\u6599\u30fb\u846c\u796d\u8cbb\u3092\u7533\u8acb\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u540d\u79f0\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u3044\u305a\u308c\u3082\u88ab\u4fdd\u967a\u8005\u306e\u57cb\u846c\u3084\u846c\u5100\u306e\u88dc\u52a9\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u308b\u7d66\u4ed8\u91d1\u3067\u3059\u3002<\/p>\n<p>\u57cb\u846c\u6599\u306f\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u4ee5\u5916\u306e\u5065\u5eb7\u4fdd\u967a\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u306e\u3067\u3001\u6545\u4eba\u304c<u>\u751f\u524d\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u3068\u3057\u3066\u52e4\u3081\u3066\u3044\u305f\u5834\u5408\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><br \/>\n\u4e00\u65b9\u3067\u846c\u796d\u8cbb\u306f\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u306e\u3067\u3001\u6545\u4eba\u304c\u751f\u524d\u3001<u>\u81ea\u55b6\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u305f\u5834\u5408\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/burial-fees\" target=\"_blank\" rel=\"noopener\">\u57cb\u846c\u6599\u3068\u306f\uff1f\u7533\u8acb\u65b9\u6cd5\u3084\u7a0e\u91d1\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u6df7\u540c\u3057\u3084\u3059\u3044\u8cbb\u7528\u3092\u89e3\u8aac<\/a><\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\">\u57cb\u846c\u6599<\/th>\n<th style=\"text-align: center;\">\u846c\u796d\u8cbb<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 26.7399%;\">\u652f\u7d66\u5143<\/td>\n<td style=\"text-align: center; width: 36.4469%;\"><strong>\u56fd\u6c11\u5065\u5eb7\u4ee5\u5916\u306e\u5065\u5eb7\u4fdd\u967a<\/strong><\/td>\n<td style=\"text-align: center; width: 36.8132%;\"><strong>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 26.7399%;\">\u6545\u4eba\u306e\u6b7b\u56e0<\/td>\n<td style=\"text-align: center; width: 36.4469%;\"><strong>\u696d\u52d9\u5916\u306e\u4e8b\u7531<\/strong><\/td>\n<td style=\"text-align: center; width: 36.8132%;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 26.7399%;\">\u652f\u7d66\u3055\u308c\u308b\u91d1\u984d<\/td>\n<td style=\"text-align: center; width: 36.4469%;\">\u4e00\u5f8b\uff15\u4e07\u5186<\/td>\n<td style=\"text-align: center; width: 36.8132%;\">\uff13\uff5e\uff17\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 26.7399%;\">\u8acb\u6c42\u3067\u304d\u308b\u4eba<\/td>\n<td style=\"text-align: center; width: 36.4469%;\">\u57cb\u846c\u3092\u884c\u3063\u305f\u4eba<\/td>\n<td style=\"text-align: center; width: 36.8132%;\">\u846c\u796d\u3092\u884c\u3063\u305f\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 26.7399%;\">\u7533\u8acb\u5148<\/td>\n<td style=\"text-align: center; width: 36.4469%;\">\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/td>\n<td style=\"text-align: center; width: 36.8132%;\">\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 26.7399%;\">\u7533\u8acb\u671f\u9650<\/td>\n<td style=\"text-align: center; width: 36.4469%;\">\u6b7b\u4ea1\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185<\/td>\n<td style=\"text-align: center; width: 36.8132%;\">\u846c\u5100\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"ghsgevn6mjtn3ee1jmrzz\">8-3.\u91d1\u878d\u6a5f\u95a2\u3078\u6b7b\u4ea1\u306e\u9023\u7d61\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u91d1\u878d\u6a5f\u95a2\u3078\u6b7b\u4ea1\u306e\u9023\u7d61\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6cd5\u7684\u306a\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<u>\u76ee\u5b89\u306f\u6b7b\u4ea1\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185<\/u>\u3067\u3059\u3002<\/p>\n<p>\u9280\u884c\u306b\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u4f1d\u3048\u305a\u3001\u6545\u4eba\u306e\u53e3\u5ea7\u3092\u653e\u7f6e\u3057\u3066\u3082\u3001\u6cd5\u7684\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001<u>\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u305f\u308a\u3001\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u305a\u501f\u91d1\u3092\u62b1\u3048\u3066\u3057\u307e\u3063\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/u>\u3002<\/p>\n<p><strong>\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u9280\u884c\u3078\u9023\u7d61\u3059\u308b\u3068\u3001\u6545\u4eba\u304c\u53e3\u5ea7\u540d\u7fa9\u4eba\u3067\u3042\u3063\u305f\u53e3\u5ea7\u306f\u51cd\u7d50\u3055\u308c\u307e\u3059\u3002<\/strong><br \/>\n<strong>\u9280\u884c\u6307\u5b9a\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u7d42\u308f\u308b\u307e\u3067\u9810\u8caf\u91d1\u3092\u5f15\u304d\u51fa\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u624b\u7d9a\u304d\u65b9\u6cd5\u306f\u91d1\u878d\u6a5f\u95a2\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u306f\u6765\u5e97\u3057\u3066\u7a93\u53e3\u3067\u884c\u3046\u91d1\u878d\u6a5f\u95a2\u304c\u307e\u3060\u307e\u3060\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/death-notification-bank\" target=\"_blank\" rel=\"noopener\">\u6b7b\u4ea1\u5c4a\u3092\u9280\u884c\u306b\u5c4a\u3051\u51fa\u308b\u5fc5\u8981\u306f\u3042\u308b\uff1f\u6b7b\u4ea1\u5f8c\u306e\u9280\u884c\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\" id=\"xsaiwxvo9z27r4g6l0etz\">\u203b\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u969b\u306f\u3001\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u306f\u3044\u3051\u306a\u3044<\/h4>\n<p class=\"attention-p\">\u6545\u4eba\u306b\u591a\u984d\u306e\u501f\u91d1\u304c\u3042\u308b\u306a\u3069\u306e\u7406\u7531\u3067\u76f8\u7d9a\u653e\u68c4\u3084\u9650\u5b9a\u627f\u8a8d\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6545\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\n\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3059\u3053\u3068\u3067\u3001\u6545\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u5358\u7d14\u627f\u8a8d\u3057\u305f\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff5c\u9078\u629e\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u6642\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a><br \/>\n\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/limited-approval-2\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306e\u9650\u5b9a\u627f\u8a8d\u3068\u306f\uff5c\u76f8\u7d9a\u653e\u68c4\u3068\u9650\u5b9a\u627f\u8a8d\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u3082\u89e3\u8aac<\/a><\/p>\n<\/div>\n<h3 id=\"m9im2rbe6wfaowk75saur\">8-4.\u6545\u4eba\u304c\u5951\u7d04\u3057\u3066\u3044\u305f\u516c\u5171\u6599\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u30fb\u89e3\u7d04\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6545\u4eba\u304c\u5951\u7d04\u3057\u3066\u3044\u305f\u516c\u5171\u6599\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u30fb\u89e3\u7d04\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5404\u5951\u7d04\u4f1a\u793e\u306b\u9023\u7d61\u3092\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u307e\u305a\u306f\u6545\u4eba\u304c\u5951\u7d04\u3057\u3066\u3044\u305f\u4f1a\u793e\u3092\u3001\u6599\u91d1\u660e\u7d30\u66f8\u306a\u3069\u304b\u3089\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u516c\u5171\u6599\u91d1\u7b49\u306e\u652f\u6255\u3044\u304c\u3001\u9280\u884c\u5f15\u304d\u843d\u3068\u3057\u3067\u3001\u305d\u306e\u53e3\u5ea7\u304c\u51cd\u7d50\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u5f15\u304d\u843d\u3068\u3057\u4e0d\u80fd\u3068\u306a\u308a\u4e0d\u6255\u3044\u306e\u72b6\u614b\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"#ghsgevn6mjtn3ee1jmrzz\" target=\"_self\">8-3\u3067\u7d39\u4ecb\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u3078\u6b7b\u4ea1\u306e\u9023\u7d61\u3092\u3059\u308b<\/a>\u3068\u540c\u3058\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u516c\u5171\u6599\u91d1\u306e\u540d\u7fa9\u5909\u66f4\u30fb\u89e3\u7d04\u624b\u7d9a\u304d\u3082\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u3010\u4e3b\u306a\u516c\u5171\u6599\u91d1\u3068\u624b\u7d9a\u304d\u5148\u306e\u4e00\u89a7\u3011<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 29.2847%;\">\u96fb\u6c17<\/th>\n<td style=\"width: 70.5851%;\">\u6bce\u6708\u306e\u652f\u6255\u660e\u7d30\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u96fb\u6c17\u4f1a\u793e<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.2847%;\">\u6c34\u9053<\/th>\n<td style=\"width: 70.5851%;\">\u4f4f\u6240\u5730\u306e\u6c34\u9053\u5c40<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.2847%;\">\u30ac\u30b9<\/th>\n<td style=\"width: 70.5851%;\">\u6bce\u6708\u306e\u652f\u6255\u660e\u7d30\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30ac\u30b9\u4f1a\u793e<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.2847%;\">NHK\u53d7\u4fe1\u6599<\/th>\n<td style=\"width: 70.5851%;\">NHK\u3075\u308c\u3042\u3044\u30bb\u30f3\u30bf\u30fc<br \/>\n\u30fb\u30d5\u30ea\u30fc\u30c0\u30a4\u30e4\u30eb\uff1a<a href=\"tel:0120-151515\" target=\"_blank\" rel=\"noopener\">0120-151515<\/a><br \/>\n\u30fb\u30ca\u30d3\u30c0\u30a4\u30e4\u30eb\uff1a<a href=\"http:\/\/tei:0570-077-077\" target=\"_blank\" rel=\"noopener\">0570-077-077<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.2847%;\">\u643a\u5e2f\u96fb\u8a71<\/th>\n<td style=\"width: 70.5851%;\">\u6700\u5bc4\u308a\u306e\u643a\u5e2f\u30b7\u30e7\u30c3\u30d7<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.2847%;\">\u56fa\u5b9a\u96fb\u8a71<\/th>\n<td style=\"width: 70.5851%;\">NTT\u6771\u65e5\u672c\uff1aNTT\u6771\u65e5\u672cHP\u300e<a href=\"https:\/\/web116.jp\/shop\/a_line\/cancel.html?_ga=2.118848141.547276586.1707973236-1062676845.1707973236&amp;_gl=1*1b7m9ge*_ga*MTA2MjY3Njg0NS4xNzA3OTczMjM2*_ga_8HVNPVG7VS*MTcwNzk3MzIzNi4xLjAuMTcwNzk3MzIzOC41OC4wLjA.\" target=\"_blank\" rel=\"noopener\">\u96fb\u8a71\u306e\u4f11\u6b62\u30fb\u89e3\u7d04<\/a>\u300f<br \/>\nNTT\u897f\u65e5\u672c\uff1aNTT\u897f\u65e5\u672cHP\u300e<a href=\"https:\/\/www.ntt-west.co.jp\/denwa\/tetsuduki\/stop\/gaiyou.html\" target=\"_blank\" rel=\"noopener\">\u89e3\u7d04\u30fb\u5229\u7528\u4f11\u6b62\u30fb\u4e00\u6642\u4e2d\u65ad<\/a>\u300f<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.2847%;\">\u904b\u8ee2\u514d\u8a31<\/th>\n<td style=\"width: 70.5851%;\">\u6700\u5bc4\u308a\u306e\u8b66\u5bdf\u7f72\u307e\u305f\u306f\u904b\u8ee2\u514d\u8a31\u30bb\u30f3\u30bf\u30fc<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.2847%;\">\u30d1\u30b9\u30dd\u30fc\u30c8<\/th>\n<td style=\"width: 70.5851%;\">\u5404\u90fd\u9053\u5e9c\u770c\u306e\u7533\u8acb\u7a93\u53e3<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 29.2847%;\">\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9<\/th>\n<td style=\"width: 70.5851%;\">\u5404\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"cfvcrumi2q9l3f9p75b09d\">8-5.\u751f\u547d\u4fdd\u967a\u91d1\u3092\u8acb\u6c42\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u751f\u547d\u4fdd\u967a\u91d1\u306e\u8acb\u6c42\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306e\u8acb\u6c42\u671f\u9650\u306f\uff13\u5e74\uff08\u304b\u3093\u307d\u751f\u547d\u306e\u5834\u5408\u306f\uff15\u5e74\uff09\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u907a\u3055\u308c\u305f\u5bb6\u65cf\u306e\u751f\u6d3b\u306e\u305f\u3081\u306b\u3082\u3001\u846c\u5f0f\u306a\u3069\u304c\u3072\u3068\u6bb5\u843d\u3057\u305f\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306f\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u671f\u9650\u306f10\u30f6\u6708\u3068\u6c7a\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u8acb\u6c42\u671f\u9650\u30ae\u30ea\u30ae\u30ea\u3067\u306f\u306a\u304f\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8acb\u6c42\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u8acb\u6c42\u3059\u308b\u4eba<\/th>\n<td>\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba<br \/>\n\uff08\u4fdd\u967a\u8a3c\u5238\u3084\u5951\u7d04\u5185\u5bb9\u306e\u304a\u77e5\u3089\u305b\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u8acb\u6c42\u3059\u308b\u5834\u6240<\/th>\n<td>\u4fdd\u967a\u8a3c\u5238\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u9023\u7d61\u5148\u3078\u9023\u7d61<br \/>\nWeb\u3067\u7533\u8acb\u3067\u304d\u308b\u5834\u5408\u3082\u591a\u3044<\/td>\n<\/tr>\n<tr>\n<th>\u30a2\u30c9\u30d0\u30a4\u30b9<\/th>\n<td>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u672a\u8acb\u6c42\u306e\u624b\u8853\u4fdd\u967a\u91d1\u30fb\u5165\u9662\u7d66\u4ed8\u91d1\u304c\u3042\u308c\u3070\u540c\u6642\u306b\u8acb\u6c42<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5951\u7d04\u8005\u304c\u8ab0\u304b\u3001\u6b7b\u4ea1\u3057\u305f\u88ab\u4fdd\u967a\u8005\u304c\u8ab0\u304b\u3001\u305d\u3057\u3066\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u8ab0\u304b\u306b\u3088\u3063\u3066\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5951\u7d04\u8005<\/span>\u30fb<span style=\"font-size: 16px; color: #333333;\">\u88ab\u4fdd\u967a\u8005<\/span>\u30fb\u53d7\u53d6\u4eba\u3068\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u30fb\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u6709\u7121\u306e\u4e00\u89a7\u8868\u3067\u3059\u3002\u305c\u3072\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u88ab\u4fdd\u967a\u8005<\/strong><br \/>\n<strong>\uff08\u6b7b\u4ea1\u3057\u305f\u4eba\uff09<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u5951\u7d04\u8005<\/strong><br \/>\n<strong>\uff08\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\uff09<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u53d7\u53d6\u4eba<\/strong><\/th>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b<br \/>\n<strong>\u7a0e\u91d1\u306e\u7a2e\u985e<\/strong><\/th>\n<th>\u76f8\u7d9a\u7a0e\u306e<br \/>\n\u975e\u8ab2\u7a0e\u67a0<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">A\u3055\u3093<\/td>\n<td style=\"text-align: center;\">A\u3055\u3093<\/td>\n<td style=\"text-align: center;\">B\u3055\u3093<br \/>\n\uff08A\u3055\u3093\u306e\u76f8\u7d9a\u4eba\uff09<\/td>\n<td style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e<\/strong><\/td>\n<td style=\"text-align: center;\"><em><strong>\u3042\u308a<\/strong><\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">A\u3055\u3093<\/td>\n<td style=\"text-align: center;\">A\u3055\u3093<\/td>\n<td style=\"text-align: center;\">C\u3055\u3093<br \/>\n\uff08A\u3055\u3093\u306e\u76f8\u7d9a\u4eba\u4ee5\u5916\uff09<\/td>\n<td style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e<\/strong><\/td>\n<td style=\"text-align: center;\"><em>\u306a\u3057<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">A\u3055\u3093<\/td>\n<td style=\"text-align: center;\">B\u3055\u3093<\/td>\n<td style=\"text-align: center;\">B\u3055\u3093<\/td>\n<td style=\"text-align: center;\">\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: center;\"><em>\u30fc<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">A\u3055\u3093<\/td>\n<td style=\"text-align: center;\">B\u3055\u3093<\/td>\n<td style=\"text-align: center;\">D\u3055\u3093<\/td>\n<td style=\"text-align: center;\">\u8d08\u4e0e\u7a0e<\/td>\n<td style=\"text-align: center;\"><em>\u30fc<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/lifeinsurance-inheritancetax\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"lf2x6pha0mlft3houkkbg\">9.\u6b7b\u4ea1\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/rbz14xbgj1r-1742187872.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#jyb7340qlxg2s3r4oq05lr\" target=\"_self\">\u56db\u5341\u4e5d\u65e5\u6cd5\u8981\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#qxhyrqo02188jx40adqjlm\" target=\"_self\">\u7d0d\u9aa8\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#cg4v81wxd4aq05gqi3bj\" target=\"_self\">\u5f62\u898b\u5206\u3051\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#xdb5l0vhjqpcuyjbdqo81d\" target=\"_self\">\u907a\u8a00\u66f8\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b<\/a><\/li>\n<li><a href=\"#veimzpzom4yyad67q9uwj\" target=\"_self\">\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#vyars1gyfmrnqh0qwljzgh\" target=\"_self\">\u76f8\u7d9a\u4eba\u8abf\u67fb\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#1lim9hobc8mt2szzpzaaa\" target=\"_self\">\u6545\u4eba\u306e\u8ca1\u7523\u8abf\u67fb\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#07nhcfv4w6el6vu6ro91etd\" target=\"_self\">\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u958b\u59cb\u3059\u308b<\/a><\/li>\n<li><a href=\"#hpk7xn5mhts8q0ix97dyx6\" target=\"_self\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li>\n<li><a href=\"#pgx4a3zndqzsav1eg4i8\" target=\"_self\">\u9810\u8caf\u91d1\u30fb\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#lpzblv8d4sr9yiab4xzob\" target=\"_self\">\u9ad8\u984d\u7642\u990a\u8cbb\u3092\u8acb\u6c42\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"jyb7340qlxg2s3r4oq05lr\">9-1.\u56db\u5341\u4e5d\u65e5\u6cd5\u8981\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u56db\u5341\u4e5d\u65e5\u6cd5\u8981\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u56db\u5341\u4e5d\u65e5\u6cd5\u8981\u3068\u306f\u3001\u547d\u65e5\u304b\u3089\u6570\u3048\u306649\u65e5\u76ee\u306b\u884c\u3046\u8ffd\u5584\u6cd5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u547d\u65e5\u304b\u3089\u6570\u3048\u306649\u65e5\u76ee\u304c\u5e73\u65e5\u3067\u3001\u3054\u5bb6\u65cf\u3084\u89aa\u65cf\u306e\u65b9\u304c\u96c6\u307e\u308a\u306b\u304f\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306f<u>\u5b9f\u969b\u306e\u65e5\u3088\u308a\u3082\u524d\u306e\u571f\u65e5\u306b\u305a\u3089\u3057\u3066\u8ffd\u5584\u6cd5\u8981\u3092\u884c\u3046<\/u>\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u56db\u5341\u4e5d\u65e5\u6cd5\u8981\u306e\u4e00\u822c\u7684\u306a\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4e00\u540c\u7740\u5e2d<\/li>\n<li>\u50e7\u4fb6\u5165\u5834\u30fb\u958b\u5f0f\u306e\u6328\u62f6<\/li>\n<li>\u8aad\u7d4c\u30fb\u713c\u9999<\/li>\n<li>\u50e7\u4fb6\u306b\u3088\u308b\u6cd5\u8a71\u30fb\u4e2d\u7de0\u3081\u306e\u6328\u62f6<\/li>\n<li>\u7d0d\u9aa8\u5f0f\u30fb\u304a\u5893\u53c2\u308a<\/li>\n<li>\u732e\u676f\u306e\u6328\u62f6\u30fb\u4f1a\u98df\uff08\u304a\u658e\uff09<\/li>\n<li>\u65bd\u4e3b\u306e\u6328\u62f6\u30fb\u5f15\u304d\u51fa\u7269\u3092\u6e21\u3057\u3066\u9589\u5f0f<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"qxhyrqo02188jx40adqjlm\">9-2.\u7d0d\u9aa8\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7d0d\u9aa8\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7d0d\u9aa8\u3068\u306f\u3001\u9aa8\u58f7\u306b\u5165\u308c\u305f\u907a\u9aa8\u3092\u304a\u5893\u306a\u3069\u306b\u57cb\u846c\u3059\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n\u7d0d\u9aa8\u5802\u3084\u6a39\u6728\u846c\u306a\u3069\u306b\u907a\u9aa8\u3092\u7d0d\u3081\u308b\u3053\u3068\u3082\u300c\u7d0d\u9aa8\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p><u>\u300c\u3044\u3064\u307e\u3067\u306b\u7d0d\u9aa8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u56db\u5341\u4e5d\u65e5\u306e\u6cd5\u8981\u3092\u884c\u3063\u305f\u5f8c\u306b\u3001\u7d0d\u9aa8\u3092\u884c\u3046\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/u><\/p>\n<p>\u305f\u3060\u3057\u3001\u304a\u5893\u3092\u65b0\u3057\u304f\u5efa\u3066\u308b\u5834\u5408\u306f\u3001\u907a\u9aa8\u3092\u3057\u3070\u3089\u304f\u81ea\u5b85\u3084\u304a\u5bfa\u3067\u5b89\u7f6e\u3057\u305f\u5f8c\u3001\u767e\u7b87\u65e5\u3084\u4e00\u5468\u5fcc\u3092\u76ee\u51e6\u306b\u7d0d\u9aa8\u3092\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h3 id=\"cg4v81wxd4aq05gqi3bj\">9-3.\u5f62\u898b\u5206\u3051\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5f62\u898b\u5206\u3051\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5f62\u898b\u5206\u3051\u3068\u306f\u3001\u6545\u4eba\u304c\u907a\u3057\u305f\u5f62\u898b\u306e\u54c1\u3092\u3001\u6545\u4eba\u3068\u306e\u601d\u3044\u51fa\u306e\u54c1\u3068\u3057\u3066\u907a\u65cf\u3084\u89aa\u65cf\u3001\u6545\u4eba\u3068\u89aa\u3057\u304b\u3063\u305f\u65b9\u3067\u5206\u3051\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5f62\u898b\u5206\u3051\u306f\u6545\u4eba\u304b\u3089\u898b\u3066\u76ee\u4e0a\u306e\u4eba\u306b\u306f\u8d08\u3089\u306a\u3044\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6545\u4eba\u3084\u76f8\u624b\u304b\u3089\u76ee\u4e0a\u306e\u65b9\u3067\u3042\u3063\u3066\u3082\u3001\u5f62\u898b\u5206\u3051\u3092\u3057\u305f\u3044\u3068\u3044\u3046\u8981\u671b\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u8d08\u3063\u3066\u3082\u5931\u793c\u306b\u306f\u3042\u305f\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"xdb5l0vhjqpcuyjbdqo81d\">9-4.\u907a\u8a00\u66f8\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u8a00\u66f8\u306e\u6709\u7121\u306e\u78ba\u8a8d\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><u>\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u3068\u306a\u3044\u5834\u5408\u3067\u306f\u3001\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u907a\u7523\u5206\u5272\u3092\u9032\u3081\u3088\u3046\u3068\u601d\u3063\u305f\u969b\u306f\u3001\u307e\u305a\u907a\u8a00\u66f8\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<p>\u4e3b\u306a\u907a\u8a00\u66f8\u306e\u7a2e\u985e\u306f\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u30fb\u79d8\u5bc6\u8a3c\u66f8\u907a\u8a00\u30fb\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u516c\u6b63\u8a3c\u66f8\u907a\u8a00<\/th>\n<td style=\"width: 624.389px;\">\u516c\u8a3c\u5f79\u5834\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u304a\u308a\u3001\u516c\u8a3c\u5f79\u5834\u3067\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th>\u79d8\u5bc6\u8a3c\u66f8\u907a\u8a00<\/th>\n<td style=\"width: 624.389px;\">\u516c\u8a3c\u5f79\u5834\u3067\u300c\u907a\u8a00\u66f8\u304c\u5b58\u5728\u3059\u308b\u304b\u3069\u3046\u304b\u300d\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6545\u4eba\u306e\u81ea\u5b85\u3084\u8cb8\u91d1\u5eab\u306a\u3069\u3092\u76f8\u7d9a\u4eba\u304c\u63a2\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th>\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00<\/th>\n<td style=\"width: 624.389px;\">2020\u5e747\u6708\u3088\u308a\u3001\u6cd5\u52d9\u5c40\u3067\u4fdd\u7ba1\u3067\u304d\u308b\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u307e\u305a\u306f\u6cd5\u52d9\u5c40\u3067\u907a\u8a00\u66f8\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u3002<br \/>\n\u6cd5\u52d9\u5c40\u306b\u9810\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308c\u3070\u3001\u6545\u4eba\u306e\u90e8\u5c4b\u3084\u8cb8\u91d1\u5eab\u306a\u3069\u3092\u63a2\u3057\u3066\u307f\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u907a\u8a00\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001\u4fdd\u7ba1\u5834\u6240\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u300c\u907a\u8a00\u66f8\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u300d<\/span>\u300c\u907a\u8a00\u66f8\u304c\u3069\u3053\u306b\u3042\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u300d\u306f\u3001\u307e\u305a\u306f\u516c\u8a3c\u5f79\u5834\u3078\u554f\u3044\u5408\u308f\u305b\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"veimzpzom4yyad67q9uwj\">9-5.\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u691c\u8a8d\u3068\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u76f8\u7d9a\u4eba\u306a\u3069\u306e\u7acb\u3061\u5408\u3044\u306e\u3082\u3068\u3001\u907a\u8a00\u66f8\u3092\u958b\u5c01\u3057\u3066\u3001\u305d\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<br \/>\n\u691c\u8a8d\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u907a\u8a00\u66f8\u306e\u66f8\u304d\u63db\u3048\u306a\u3069\u306e\u4e0d\u6b63\u3092\u9632\u304e\u307e\u3059\u3002<\/p>\n<p>\u79d8\u5bc6\u8a3c\u66f8\u907a\u8a00\u30fb\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u958b\u5c01\u3059\u308b\u524d\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u691c\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u691c\u8a8d\u306f\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u304c\u5b9f\u8cea\u7684\u306b\u6709\u52b9\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u691c\u8a8d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/testament-probate\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u691c\u8a8d\u3068\u306f\uff1f\u5fc5\u8981\u306a\u72b6\u6cc1\u30fb\u7406\u7531\u30fb\u6d41\u308c\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u691c\u8a8d\u306e\u671f\u9650<\/th>\n<td style=\"width: 535.903px;\">\u6cd5\u7684\u306a\u671f\u9650\u306f\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th>\u691c\u8a8d\u306e\u7533\u3057\u7acb\u3066\u5148<\/th>\n<td style=\"width: 535.903px;\">\u907a\u8a00\u8005\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u306e\u5bb6\u5ead\u88c1\u5224\u6240<br \/>\n\uff08\u691c\u7d22\u306f\u3053\u3061\u3089\uff1a<a href=\"https:\/\/www.courts.go.jp\/saiban\/tetuzuki\/kankatu\/index.html\" target=\"_blank\" rel=\"noopener\">\u88c1\u5224\u6240\u306e\u7ba1\u8f44\u533a\u57df<\/a>\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u7acb\u4eba<\/th>\n<td style=\"width: 535.903px;\">\u30fb\u907a\u8a00\u66f8\u306e\u4fdd\u7ba1\u8005<br \/>\n\u30fb\u907a\u8a00\u66f8\u3092\u767a\u898b\u3057\u305f\u76f8\u7d9a\u4eba<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 535.903px;\">\u30fb\u7533\u7acb\u66f8\uff08\u88c1\u5224\u6240HP\u300e<a href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/kazi_06_17\/index.html\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u66f8\u306e\u691c\u8a8d<\/a>\u300f\u304b\u3089\u5165\u624b\u53ef\u80fd\uff09<br \/>\n\u30fb\u907a\u8a00\u8005\u306e\u51fa\u751f\u6642\u304b\u3089\u6b7b\u4ea1\u6642\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6238\u7c4d\uff08\u9664\u7c4d\u3001\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<br \/>\n\u30fb\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u907a\u8a00\u8005\u306e\u5b50\uff08\u53ca\u3073\u305d\u306e\u4ee3\u8972\u8005\uff09\u3067\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u5834\u5408\u3001\u305d\u306e\u5b50\uff08\u53ca\u3073\u305d\u306e\u4ee3\u8972\u8005\uff09\u306e\u51fa\u751f\u6642\u304b\u3089\u6b7b\u4ea1\u6642\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6238\u7c4d\uff08\u9664\u7c4d\uff0c\u6539\u88fd\u539f\u6238\u7c4d\uff09\u8b04\u672c<\/p>\n<p>\u203b\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u8ffd\u52a0\u3067\u5fc5\u8981\u66f8\u985e\u304c\u767a\u751f\u3059\u308b<br \/>\n\u30fb\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u8005\u306e\uff08\u914d\u5076\u8005\u3068\uff09\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u7b49\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\uff08\u7b2c\u4e8c\u9806\u4f4d\u76f8\u7d9a\u4eba\uff09\u306e\u5834\u5408<br \/>\n\u30fb\u76f8\u7d9a\u4eba\u304c\u4e0d\u5b58\u5728\u306e\u5834\u5408<br \/>\n\u30fb<span style=\"font-size: medium; color: #333333;\">\u76f8\u7d9a\u4eba\u304c<\/span>\u907a\u8a00\u8005\u306e\u914d\u5076\u8005\u306e\u307f\u306e\u5834\u5408<br \/>\n\u30fb<span style=\"font-size: medium; color: #333333;\">\u76f8\u7d9a\u4eba\u304c<\/span>\u907a\u8a00\u8005\u306e\uff08\u914d\u5076\u8005\u3068\uff09\u5144\u5f1f\u59c9\u59b9\u53ca\u3073\u305d\u306e\u4ee3\u8972\u8005\uff08\u304a\u3044\u3081\u3044\uff09\uff08\u7b2c\u4e09\u9806\u4f4d\u76f8\u7d9a\u4eba\uff09\u306e\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"vyars1gyfmrnqh0qwljzgh\">9-6.\u76f8\u7d9a\u4eba\u8abf\u67fb\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u4eba\u8abf\u67fb\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u306e\u304b\u3001\u6238\u7c4d\u3092\u898b\u306a\u304c\u3089\u8abf\u67fb\u3059\u308b\u3053\u3068\u3092\u76f8\u7d9a\u4eba\u8abf\u67fb\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u8abf\u67fb\u306f\u4e01\u5be7\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n\u306a\u305c\u306a\u3089\u3001<span style=\"font-size: 16px; color: #333333;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u3092\u8abf\u67fb\u3057\u3066\u78ba\u5b9a\u3059\u308b\u4f5c\u696d\u3092\u6020\u3063\u305f\u307e\u307e\u3001\u4e00\u90e8\u306e\u76f8\u7d9a\u4eba\u3060\u3051\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u3057\u3066\u3082\u7121\u52b9\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3057\u3001<\/span><span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u4eba\u306e\u6570\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p>\u5177\u4f53\u7684\u306a\u4f5c\u696d\u3068\u3057\u3066\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u9806\u4f4d\u3092\u78ba\u8a8d\u3057\u305f\u5f8c\u3001\u6238\u7c4d\u3092\u53d6\u5f97\u3057\u3066\u8aad\u307f\u89e3\u304f\u3053\u3068\u3092\u7e70\u308a\u8fd4\u3057\u307e\u3059\u3002\u8a73\u3057\u3044\u3084\u308a\u65b9\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/heir-investigation\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u8abf\u67fb\u3068\u306f\uff1f\u6b63\u3057\u304f\u6238\u7c4d\u3092\u63c3\u3048\u308b\u65b9\u6cd5\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d\u57fa\u6e96\u3082<\/a>\u306b\u8a18\u8f09\u3057\u3066\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/g_heir-investigation-03_1d40910d72af-3986de9a7850.png\" alt=\"\u76f8\u7d9a\u4eba\u8abf\u67fb\u306e\u9032\u3081\u65b9\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"1lim9hobc8mt2szzpzaaa\">9-7.\u6545\u4eba\u306e\u8ca1\u7523\u8abf\u67fb\u3092\u3059\u308b<\/h3>\n<p>\u6545\u4eba\u306e\u8ca1\u7523\u8abf\u67fb\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u7523\u8abf\u67fb\u3068\u306f\u3001\u6545\u4eba\u306e\u907a\u7523\u306f\u3069\u308c\u304f\u3089\u3044\u3042\u308b\u304b\u3001\u8abf\u3079\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n\u907a\u7523\u306b\u306f\u3001\u9810\u8caf\u91d1\u3084\u4e0d\u52d5\u7523\u306e\u3088\u3046\u306a\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u501f\u91d1\u306a\u3069\u306e\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u6545\u4eba\u306e\u907a\u7523\u3092\u6f0f\u308c\u306a\u304f\u8abf\u67fb\u3057\u3001\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u907a\u7523\u306e\u7bc4\u56f2\u304c\u78ba\u5b9a\u3067\u304d\u306a\u3051\u308c\u3070\u907a\u7523\u5206\u5272\u3092\u9032\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u8ca1\u7523\u8abf\u67fb\u306f\u5ff5\u5165\u308a\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u7523\u8abf\u67fb\u306e\u8a73\u3057\u3044\u3084\u308a\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-investigation\" target=\"_blank\" rel=\"noopener\">\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<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u3010\u4e3b\u306a\u8ca1\u7523\u306e\u7a2e\u985e\u3068\u8abf\u67fb\u65b9\u6cd5\u3011<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u8ca1\u7523\u306e\u7a2e\u985e<\/th>\n<th style=\"text-align: center;\">\u8abf\u67fb\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 30.599%;\">\u9810\u8caf\u91d1<\/td>\n<td style=\"width: 69.2708%;\">\u30fb\u91d1\u878d\u6a5f\u95a2\u306e\u901a\u5e33\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u304c\u306a\u3044\u304b\u8abf\u3079\u308b<br \/>\n\u30fb\u601d\u3044\u5f53\u305f\u308b\u9280\u884c\u7b49\u306b\u554f\u3044\u5408\u308f\u305b\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.599%;\">\u4e0d\u52d5\u7523<\/td>\n<td style=\"width: 69.2708%;\">\u30fb\u767b\u8a18\u60c5\u5831\u901a\u77e5\u66f8\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7d0d\u7a0e\u901a\u77e5\u66f8\u30fb\u8ab2\u7a0e\u660e\u7d30\u66f8\u306a\u3069\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u8cc7\u6599\u304c\u81ea\u5b85\u306b\u306a\u3044\u304b\u63a2\u3059<br \/>\n\u30fb\u601d\u3044\u5f53\u305f\u308b\u5e02\u533a\u753a\u6751\u3054\u3068\u306b\u540d\u5bc4\u5e33\u3092\u53d6\u5f97\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.599%;\">\u4e0a\u5834\u682a\u5f0f\u30fb\u56fd\u969b\u30fb\u6295\u8cc7\u4fe1\u8a17<\/td>\n<td style=\"width: 69.2708%;\">\u30fb\u8a3c\u5238\u4f1a\u793e\u3001\u4fe1\u8a17\u9280\u884c\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u53d6\u5f15\u660e\u7d30\u66f8\u3084\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\n\u30fb\u682a\u4e3b\u7dcf\u4f1a\u306b\u95a2\u3059\u308b\u9023\u7d61\u306a\u3069\u306e\u90f5\u4fbf\u7269\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\n\u30fb\u682a\u5f0f\u4f1a\u793e\u8a3c\u5238\u4fdd\u7ba1\u632f\u66ff\u6a5f\u69cb\u306b\u767b\u9332\u6e08\u52a0\u5165\u8005\u60c5\u5831\u306e\u958b\u793a\u8acb\u6c42\u3092\u884c\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.599%;\">\u501f\u91d1\u30fb\u50b5\u52d9<\/td>\n<td style=\"width: 69.2708%;\">\u30fb\u81ea\u5b85\u306b\u501f\u7528\u66f8\u3084\u501f\u5165\u6b8b\u9ad8\u3092\u793a\u3059\u66f8\u985e\u306a\u3069\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\n\u30fb\u6d88\u8cbb\u7a0e\u91d1\u878d\u306a\u3069\u304b\u3089\u306e\u90f5\u4fbf\u7269\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\n\u30fb\u7a0e\u91d1\u30fb\u5065\u5eb7\u4fdd\u967a\u6599\u7b49\u306e\u672a\u7d0d\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\n\u30fb\u901a\u5e33\u4e0a\u306b\u501f\u5165\u3084\u5f01\u6e08\u306e\u5c65\u6b74\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\n\u30fb\u5168\u56fd\u9280\u884c\u500b\u4eba\u4fe1\u7528\u60c5\u5831\u30bb\u30f3\u30bf\u30fc\u3001\u682a\u5f0f\u4f1a\u793e\u65e5\u672c\u4fe1\u7528\u60c5\u5831\u6a5f\u69cb\uff08JICC\uff09\u3001\u682a\u5f0f\u4f1a\u793e\u30b7\u30fc\u30fb\u30a2\u30a4\u30fb\u30b7\u30fc\uff08CIC\uff09\u306b\u5bfe\u3057\u3066\u6240\u5b9a\u306e\u66f8\u5f0f\u3068\u5fc5\u8981\u8cc7\u6599\u3068\u624b\u6570\u6599\u3092\u304a\u652f\u6255\u3044\u306e\u4e0a\u3001\u554f\u3044\u5408\u308f\u305b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\n<h4 id=\"8tyr6bcoclq7s4c0kb5b2h\">\u203b\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981<\/h4>\n<p class=\"attention-p\">\u8fd1\u5e74\u3001\u30cd\u30c3\u30c8\u9280\u884c\u3084\u30cd\u30c3\u30c8\u8a3c\u5238\u4f1a\u793e\u306e\u5229\u7528\u3082\u591a\u304f\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u7d19\u30d9\u30fc\u30b9\u3067\u306e\u8abf\u67fb\u306b\u306f\u9650\u754c\u304c\u3042\u308a\u307e\u3059\u3002\u6545\u4eba\u304c\u5229\u7528\u3057\u3066\u3044\u305f\u30b9\u30de\u30db\u3084\u30d1\u30bd\u30b3\u30f3\u3067\u5229\u7528\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u3001\u5229\u7528\u3057\u3066\u3044\u305f\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u305e\u308c\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u306a\u3069\u3001\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"attention a-1\">\n<h4 id=\"iym13secnpkam9lkcnim9a\">\u203b\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u304c\u591a\u304f\u51fa\u3066\u304d\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u3092\u691c\u8a0e<\/h4>\n<p class=\"attention-p\">\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3067\u3042\u308b\u300c\u501f\u91d1\u30fb\u50b5\u52d9\u300d\u304c\u51fa\u3066\u304d\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u5358\u72ec\u3067\u8ca1\u7523\u306e\u3059\u3079\u3066\u3092\u627f\u7d99\u3057\u306a\u3044\u300c\u76f8\u7d9a\u653e\u68c4\u300d\u3084\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3068\u540c\u3058\u91d1\u984d\u5206\u3060\u3051\u501f\u91d1\u3092\u76f8\u7d9a\u3059\u308b\u300c\u9650\u5b9a\u627f\u8a8d\u300d\u306e\u691c\u8a0e\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"attention-p\">\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u3068\u3082\u306b\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u30ab\u6708\u4ee5\u5185\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u306e\u7533\u3057\u7acb\u3066\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/renunciation-of-the-inheritance-2\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u306e\u671f\u9593\u306f3\u30f6\u6708\uff01\u671f\u9650\u3092\u904e\u304e\u305f\u6642\u306e\u5bfe\u51e6\u6cd5\u3084\u671f\u9593\u4f38\u9577\u306e\u7533\u7acb\u3092\u89e3\u8aac\uff01<\/a><\/p>\n<\/div>\n<h3 id=\"07nhcfv4w6el6vu6ro91etd\">9-8.\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u958b\u59cb\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u958b\u59cb\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u53c2\u52a0\u3057\u3066\u884c\u3046\u3001\u8ab0\u304c\u3069\u306e\u8ca1\u7523\u3092\u3069\u306e\u3088\u3046\u306b\u3082\u3089\u3046\u304b\u3092\u6c7a\u3081\u308b\u8a71\u3057\u5408\u3044\u3067\u3059\u3002\u53c2\u52a0\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u305f\u5834\u5408\u306f\u3001\u5f8c\u898b\u4eba\u306a\u3069\u306e\u4ee3\u7406\u4eba\u3092\u7acb\u3066\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u6545\u4eba\u306e\u907a\u5fd7\u3092\u5c0a\u91cd\u3057\u3001\u907a\u8a00\u901a\u308a\u306b\u907a\u7523\u3092\u5206\u5272\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u3067\u306e\u8a71\u3057\u5408\u3044\u306b\u3088\u308a\u907a\u7523\u306e\u5206\u5272\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-division-agreement#4\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u6d41\u308c<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<h4 id=\"933y7vc8sw8sdjkfs6tn2n\">\u203b\u3082\u3081\u3066\u3057\u307e\u3063\u305f\u3089\u3001\u8abf\u505c\u30fb\u5be9\u5224\u3078<\/h4>\n<p class=\"attention-p\">\u300c\u907a\u7523\u5206\u5272\u5354\u8b70\u300d\u3067\u907a\u7523\u306e\u5206\u5272\u65b9\u6cd5\u304c\u6c7a\u307e\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u300c\u8abf\u505c\u300d\u3092\u7533\u3057\u7acb\u3066\u3066\u89e3\u6c7a\u306b\u5411\u3051\u3066\u306e\u8a71\u3057\u5408\u3044\u3092\u3057\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\">\u8abf\u505c\u3067\u3082\u907a\u7523\u5206\u5272\u65b9\u6cd5\u304c\u6c7a\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u81ea\u52d5\u7684\u306b\u5be9\u5224\u624b\u7d9a\u304d\u304c\u958b\u59cb\u3055\u308c\u3001\u88c1\u5224\u5b98\u306b\u3088\u308b\u300c\u5be9\u5224\u300d\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u88c1\u5224\u5b98\u304c\u8cc7\u6599\u3084\u8a3c\u62e0\u3092\u8abf\u3079\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u4e8b\u60c5\u8074\u53d6\u3092\u884c\u3044\u3001\u6700\u7d42\u7684\u306b\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"hpk7xn5mhts8q0ix97dyx6\">9-9.\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u306f\u3001<strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u5408\u610f\u3057\u305f\u5185\u5bb9<\/strong>\u3092\u307e\u3068\u3081\u305f\u66f8\u985e\u3067\u3059\u3002<br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u306f\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u53c2\u52a0\u304c\u5fc5\u8981\u3067\u3001\u8a71\u3057\u5408\u3044\u306b\u3088\u3063\u3066\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u3068\u76f8\u7d9a\u306e\u5272\u5408\u3092\u6c7a\u3081\u307e\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u304c\u5f97\u3089\u308c\u305f\u3089\u3001\u305d\u306e\u5185\u5bb9\u3092\u307e\u3068\u3081\u305f\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p><u>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u66f8\u5f0f\u306f\u6c7a\u307e\u3063\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u7f72\u540d\u3057\u3001\u5b9f\u5370\u3092\u62bc\u5370\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5370\u9451\u8a3c\u660e\u66f8\u3082\u6dfb\u4ed8\u3057\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u540c\u3058\u3082\u306e\u3092\uff11\u901a\u305a\u3064\u6240\u6301\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u306a\u304a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5f8c\u3001\u76f8\u7d9a\u4eba\u5358\u72ec\u3067\u305d\u306e\u5185\u5bb9\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u5909\u66f4\u3059\u308b\u306b\u306f\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u304c\u5fc5\u8981\u306b\u306a\u308b\u306a\u3069\u3001\u6642\u9593\u3082\u624b\u9593\u3082\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306f\u614e\u91cd\u306b\u5185\u5bb9\u3092\u691c\u8a0e\u3057\u3066\u3001\u5408\u610f\u3057\u305f\u4e0a\u3067\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-division-agreement\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3068\u306f\uff1f\u96db\u5f62\u4ed8\u304d\u4f5c\u6210\u65b9\u6cd5\u3082\u5fb9\u5e95\u89e3\u8aac\uff01<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/KlD0PRpaNzGygQ9M8iVCJrBcE-1755041994.png\" alt=\"\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3000\u5168\u4f53\u3000\u57fa\u672c\" width=\"1624\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<h3 id=\"pgx4a3zndqzsav1eg4i8\">9-10.\u9810\u8caf\u91d1\u30fb\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u9810\u8caf\u91d1\u30fb\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6545\u4eba\u304b\u3089\u53d7\u3051\u7d99\u3044\u3060\u76f8\u7d9a\u8ca1\u7523\u306f\u3001\u300c\u305d\u306e\u8ca1\u7523\u306e\u6301\u3061\u4e3b\u304c\u5909\u308f\u3063\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u3010\u4e3b\u306a\u540d\u7fa9\u5909\u66f4\u304c\u5fc5\u8981\u306a\u8ca1\u7523\u3068\u624b\u7d9a\u304d\u5834\u6240\u3011<\/strong><\/span><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u4e0d\u52d5\u7523<\/th>\n<td style=\"width: 73.8021%;\">\u6cd5\u52d9\u5c40\uff08\u76f8\u7d9a\u767b\u8a18\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u9810\u8caf\u91d1<\/th>\n<td style=\"width: 73.8021%;\">\u9280\u884c\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2<\/td>\n<\/tr>\n<tr>\n<th>\u682a\u5f0f\u306a\u3069\u306e\u91d1\u878d\u5546\u54c1<\/th>\n<td style=\"width: 73.8021%;\">\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2<\/td>\n<\/tr>\n<tr>\n<th>\u81ea\u52d5\u8eca<\/th>\n<td style=\"width: 73.8021%;\">\u9678\u904b\u5c40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7279\u306b\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\uff08\u76f8\u7d9a\u767b\u8a18\uff09\u306f\u30012024\u5e744\u6708\u306b\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3068\u304d\uff08\u907a\u7523\u5206\u5272\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u907a\u7523\u5206\u5272\u6210\u7acb\u306e\u65e5\uff09\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u3001\u540d\u7fa9\u5909\u66f4\u3092\u6020\u3063\u305f\u5834\u5408\u306b\u306f10\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u306b\u51e6\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u4e0d\u52d5\u7523\u3092\u58f2\u8cb7\u3067\u304d\u306a\u3044\u3001\u76f8\u7d9a\u3057\u305f\u571f\u5730\u306b\u5bb6\u3092\u65b0\u7bc9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3001\u5c06\u6765\u7684\u306b\u6a29\u5229\u95a2\u4fc2\u304c\u7169\u96d1\u306b\u306a\u308b\u306a\u3069\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u767b\u8a18\u306e\u624b\u7d9a\u304d\u3092\u81ea\u5206\u3067\u884c\u3046\u3053\u3068\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u53f8\u6cd5\u66f8\u58eb\u306f10\u4e07\u5186\u524d\u5f8c\u306e\u5831\u916c\u3067\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u3010\u76f8\u7d9a\u767b\u8a18\u306e\u624b\u7d9a\u304d\u3011<\/strong><\/span><\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u671f\u9650<\/th>\n<td style=\"width: 535.903px;\">\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3068\u304d\uff08\u907a\u7523\u5206\u5272\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u907a\u7523\u5206\u5272\u6210\u7acb\u306e\u65e5\uff09\u304b\u3089\uff13\u5e74\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u8acb\u5148<\/th>\n<td style=\"width: 535.903px;\">\u6cd5\u52d9\u5c40\uff08\u7a93\u53e3\u30fb\u90f5\u9001\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u8cbb\u7528<\/th>\n<td style=\"width: 535.903px;\">\u30fb\u767b\u9332\u514d\u8a31\u7a0e\uff1a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e4\/1,000<br \/>\n\u3000\u3000ex)\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d5,000\u4e07\u5186\u306e\u5834\u540820\u4e07\u5186<br \/>\n\u30fb\u8a3c\u660e\u66f8\u985e\u306e\u53d6\u5f97\u8cbb\u7528\uff1a1,500\u5186\u7a0b\u5ea6<br \/>\n\u30fb\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u5831\u916c\uff1a10\u4e07\u5186\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 535.903px;\">\u30fb\u65b0\u3057\u3044\u540d\u7fa9\u4eba\u306e\u4f4f\u6c11\u7968<br \/>\n\u30fb\u65b0\u3057\u3044\u540d\u7fa9\u4eba\u306e\u5370\u9451\u8a3c\u660e\u66f8<br \/>\n\u30fb\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\uff08\u51fa\u751f\u307e\u3067\u9061\u3063\u305f\uff09\u6238\u7c4d\u30fb\u9664\u7c4d\u30fb\u6539\u6b63\u539f\u6238\u7c4d<br \/>\n\u30fb\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u4f4f\u6c11\u7968\u9664\u7968\uff08\u307e\u305f\u306f\u6238\u7c4d\u306e\u9644\u8868\uff09<br \/>\n\u30fb\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<br \/>\n\u30fb\u907a\u8a00\u66f8\u3082\u3057\u304f\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<br \/>\n\u30fb\u76f8\u7d9a\u95a2\u4fc2\u8aac\u660e\u56f3<br \/>\n\u30fb\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"lpzblv8d4sr9yiab4xzob\">9-11.\u9ad8\u984d\u7642\u990a\u8cbb\u3092\u8acb\u6c42\u3059\u308b<\/h3>\n<p>\u6545\u4eba\u304c\u751f\u524d\u3001\u5165\u9662\u3084\u624b\u8853\u306a\u3069\u306b\u3088\u308a\u9ad8\u984d\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u9ad8\u984d\u7642\u990a\u8cbb\u3092\u8acb\u6c42<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3057\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u9ad8\u984d\u7642\u990a\u8cbb\u3068\u306f\u540c\u4e00\u6708\uff08\uff11\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\uff09\u306b\u304b\u304b\u3063\u305f\u533b\u7642\u8cbb\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u9ad8\u984d\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u91d1\u984d\uff08\u81ea\u5df1\u8ca0\u62c5\u9650\u5ea6\u984d\uff09\u3092\u8d85\u3048\u305f\u5206\u304c\u3001\u3042\u3068\u3067\u6255\u3044\u623b\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\uff08\u5165\u9662\u6642\u306e\u98df\u8cbb\u8ca0\u62c5\u3084\u5dee\u984d\u30d9\u30c3\u30c9\u4ee3\u7b49\u306f\u542b\u307f\u307e\u305b\u3093\u3002\uff09<\/p>\n<p>\u3054\u81ea\u8eab\u304c\u52a0\u5165\u3057\u3066\u3044\u308b\u516c\u7684\u533b\u7642\u4fdd\u967a\u306b\u3001\u9ad8\u984d\u7642\u990a\u8cbb\u306e\u652f\u7d66\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3001\u307e\u305f\u90f5\u9001\u3059\u308b\u3053\u3068\u3067\u3001\u652f\u7d66\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u75c5\u9662\u306a\u3069\u306e\u9818\u53ce\u66f8\u306e\u6dfb\u4ed8\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u8acb\u671f\u9593\u306f\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65e5\u304b\u30892\u5e74\u9593\u3067\u3059\u304c\u3001\u6b7b\u5f8c\u306b\u53d7\u3051\u53d6\u308b\u9ad8\u984d\u7642\u990a\u8cbb\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8acb\u6c42\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/47t8uylibyh-1741328568.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 50.91%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g2\/cat230\/r119\/\" target=\"_blank\" rel=\"noopener\">\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1aHP\u300e\u5065\u5eb7\u4fdd\u967a\u9ad8\u984d\u7642\u990a\u8cbb\u652f\u7d66\u7533\u8acb\u66f8\u300f<\/a>\u3088\u308a\u5f15\u7528<\/p>\n<h2 id=\"866ow9cuw4i3ymhji6trc\">10.\u6b7b\u4ea1\u65e5\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/jxi46ovflgm-1742188220.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable fr-error\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#5tyu8bo5j35ewt7wen6bo\" target=\"_self\">\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u306e\u7533\u7acb\u3066\u3092\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"5tyu8bo5j35ewt7wen6bo\">10-1.\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u306e\u7533\u7acb\u3066<\/h3>\n<p>\u6545\u4eba\u306b\u591a\u984d\u306e\u501f\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u653e\u68c4\u30fb\u9650\u5b9a\u627f\u8a8d\u306e\u7533\u3057\u7acb\u3066\u3092\u884c\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p><u>\u76f8\u7d9a\u653e\u68c4\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/u><br \/>\n\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u62b1\u3048\u3066\u3044\u305f\u501f\u91d1\u7b49\u306e\u8fd4\u6e08\u7fa9\u52d9\u3092\u8ca0\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff5c\u9078\u629e\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u6642\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001<u>\u9650\u5b9a\u627f\u8a8d\u3068\u306f\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u306e\u7bc4\u56f2\u5185\u3067\u3001\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3082\u5f15\u304d\u7d99\u3050\u3053\u3068\u3067\u3059\u3002<\/u><br \/>\n\u9650\u5b9a\u627f\u8a8d\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u300c\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\uff1e\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u300d\u306e\u5834\u5408\u306f\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u304e\u3001\u300c\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\uff1c\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u300d\u306e\u5834\u5408\u306f\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u306e\u7bc4\u56f2\u5185\u3067\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/limited-approval-2\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u306e\u9650\u5b9a\u627f\u8a8d\u3068\u306f\uff5c\u76f8\u7d9a\u653e\u68c4\u3068\u9650\u5b9a\u627f\u8a8d\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u3082\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\">\u76f8\u7d9a\u653e\u68c4<\/th>\n<th style=\"text-align: center;\">\u9650\u5b9a\u627f\u8a8d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 20.0521%; background-color: #efefef;\">\u671f\u9650<\/td>\n<td colspan=\"2\" style=\"width: 79.8177%; text-align: center;\">\u81ea\u5df1\u306e\u305f\u3081\u306b\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u6642\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.0521%; background-color: #efefef;\">\u7533\u8acb\u5148<\/td>\n<td colspan=\"2\" style=\"width: 79.8177%; text-align: center;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u306e\u5bb6\u5ead\u88c1\u5224\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.0521%; background-color: #efefef;\">\u8cbb\u7528<\/td>\n<td colspan=\"2\" style=\"width: 79.8177%; text-align: center;\">\u30fb\u53ce\u5165\u5370\u7d19800\u5186\u5206<br \/>\n\u30fb\u9023\u7d61\u7528\u306e\u90f5\u4fbf\u5207\u624b\uff08\u5024\u6bb5\u306f\u7533\u3057\u7acb\u3066\u3059\u308b\u5bb6\u5ead\u88c1\u5224\u6240\u3078\u78ba\u8a8d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.0521%; background-color: #efefef;\">\u5fc5\u8981\u66f8\u985e<\/td>\n<td style=\"width: 33.3333%;\">\u30fb\u76f8\u7d9a\u653e\u68c4\u306e\u7533\u8ff0\u66f8<br \/>\n\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u9664\u7968\u307e\u305f\u306f\u6238\u7c4d\u9644\u7968<br \/>\n\u30fb\u7533\u8ff0\u4eba\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u8b04\u672c<br \/>\n\u30fb\u305d\u306e\u4ed6\u8840\u7e01\u8005\u306e\u6238\u7c4d\u8b04\u672c\uff08\u8a72\u5f53\u3059\u308b\u7533\u8ff0\u4eba\u306e\u307f\uff09<\/td>\n<td style=\"width: 46.5278%;\">\u30fb\u9650\u5b9a\u627f\u8a8d\u306e\u7533\u8ff0\u66f8<br \/>\n\u30fb\u5f53\u4e8b\u8005\u76ee\u9332<br \/>\n\u30fb\u571f\u5730\u907a\u7523\u76ee\u9332<br \/>\n\u30fb\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u30fb\u682a\u5f0f\u7b49\u907a\u7523\u76ee\u9332<br \/>\n\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u9664\u7968\u307e\u305f\u306f\u6238\u7c4d\u9644\u7968<br \/>\n\u30fb\u7533\u8ff0\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u8b04\u672c<\/p>\n<p>\u203b\u8ffd\u52a0\u3067\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"gtft2xs0ylavzucmd48e\">11.\u6b7b\u4ea1\u5f8c\uff14\u30f6\u6708\u4ee5\u5185\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/l8wuxu5hjsq-1742188201.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u30894\u30f6\u6708\u4ee5\u5185\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#zwdhl1ome6iyjaf4telwo8\" target=\"_self\">\u6240\u5f97\u7a0e\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#ua77ckztkoa7x9be3kozpd\" target=\"_self\">\u846c\u796d\u8cbb\u30fb\u57cb\u846c\u6599\u306e\u53d7\u7d66\u624b\u7d9a\u304d\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#i72n84kcabk99vmsqu6uj\" target=\"_self\">\u81ea\u8ce0\u8cac\u4fdd\u967a\u306e\u652f\u6255\u3044\u8acb\u6c42\u3092\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"zwdhl1ome6iyjaf4telwo8\">11-1.\u6240\u5f97\u7a0e\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6240\u5f97\u7a0e\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001<u>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u78ba\u5b9a\u7533\u544a\u3092\u3001\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u884c\u3046\u3053\u3068<\/u>\u3067\u3059\u3002<br \/>\n\u5168\u54e1\u304c\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u624b\u7d9a\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u4eba\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\u3010\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u4e3b\u306a\u4eba\u3011<\/p>\n<ul>\n<li>\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u3042\u308b\u4eba<\/li>\n<li>2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u4eba<\/li>\n<li>\u8907\u6570\u304b\u3089\u306e\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u4eba<\/li>\n<li>\u7d66\u4e0e\u30fb\u9000\u8077\u6240\u5f97\u30fb\u516c\u7684\u5e74\u91d1\u306b\u3088\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/li>\n<li>\u516c\u7684\u5e74\u91d1\u7b49\u306b\u3088\u308b\u53ce\u5165\u304c400\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u306e\u6e80\u671f\u91d1\u3084\u4e00\u6642\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba<\/li>\n<li>\u571f\u5730\u3084\u5efa\u7269\u3092\u58f2\u5374\u3057\u305f\u4eba<\/li>\n<li>\u682a\u5f0f\u306a\u3069\u3092\u58f2\u5374\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u4eba<\/li>\n<li>\uff08\u4efb\u610f\uff09\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<li>\uff08\u4efb\u610f\uff09\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408<\/li>\n<li>\uff08\u4efb\u610f\uff09\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u30fb\u5bc4\u4ed8\u91d1\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306a\u3069<\/li>\n<\/ul>\n<p class=\"attention-p\">\uff08\u4efb\u610f\uff09\u3068\u8a18\u8f09\u3057\u305f\u9805\u76ee\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u304c\u3001\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/no-semi-final-tax-return-required\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u4e3b\u306a\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u5ef6\u6ede\u7a0e\u3001\u52a0\u7b97\u7a0e\u7b49\u306e\u7f70\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u671f\u9650\u306f\u5fc5\u305a\u5b88\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u81ea\u5206\u3067\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u4ee3\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<br \/>\n\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/quasi-final-return\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\u300c\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u78ba\u5b9a\u7533\u544a\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"i72n84kcabk99vmsqu6uj\">11-2.\u81ea\u8ce0\u8cac\u4fdd\u967a\u306e\u652f\u6255\u3044\u8acb\u6c42\u3092\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #e25041;\"><strong>\u81ea\u8ce0\u8cac\u4fdd\u967a\u306e\u8acb\u6c42\u3092\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4ea4\u901a\u4e8b\u6545\u6b7b\u306e\u5834\u5408\u3001\u81ea\u8ce0\u8cac\u4fdd\u967a\u306e\u8acb\u6c42\u3092\u3059\u308b\u3068\u3001\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u901a\u5e38\u3001\u81ea\u8ce0\u8cac\u4fdd\u967a\u306f\u52a0\u5bb3\u8005\u304c\u4fdd\u967a\u4f1a\u793e\u306b\u8acb\u6c42\u3057\u307e\u3059\u304c\u3001\u88ab\u5bb3\u8005\u306e\u907a\u65cf\u306a\u3069\u304c\u52a0\u5bb3\u8005\u306e\u4fdd\u967a\u4f1a\u793e\u306b\u8acb\u6c42\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u671f\u9650<\/th>\n<td style=\"width: 79.9203%;\">\u6b7b\u4ea1\u3057\u305f\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185<br \/>\n\uff08\u88ab\u5bb3\u8005\u304b\u3089\u52a0\u5bb3\u8005\u306e\u81ea\u8ce0\u8cac\u4fdd\u967a\u306b\u8acb\u6c42\u3059\u308b\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 79.9203%;\">\u30fb\u4ea4\u901a\u4e8b\u6545\u8a3c\u660e\u66f8<br \/>\n\u30fb\u4e8b\u6545\u767a\u751f\u72b6\u6cc1\u5831\u544a\u66f8<br \/>\n\u30fb\u533b\u5e2b\u306e\u8a3a\u65ad\u66f8\u307e\u305f\u306f\u6b7b\u4ea1\u8a3a\u65ad\u66f8\uff08\u6b7b\u4f53\u691c\u6848\u66f8\uff09<br \/>\n\u30fb\u5370\u9451\u8a3c\u660e\u66f8<br \/>\n\u30fb\u5b9f\u5370<br \/>\n\u30fb\uff08\u52a0\u5bb3\u8005\u304c\u8acb\u6c42\u3059\u308b\u3068\u304d\u306b\u306f\uff09\u88ab\u5bb3\u8005\u306b\u652f\u6255\u3063\u305f\u8ce0\u511f\u91d1\u306e\u9818\u53ce\u66f8<br \/>\n\u30fb\u8a3a\u7642\u5831\u916c\u660e\u7d30\u66f8<br \/>\n\u30fb\u901a\u9662\u4ea4\u901a\u8cbb\u660e\u7d30\u66f8<br \/>\n\u30fb\u4f11\u696d\u640d\u5bb3\u8a3c\u660e\u66f8<br \/>\n\u30fb\uff08\u793a\u8ac7\u6210\u7acb\u306e\u5834\u5408\u3001\u52a0\u5bb3\u8005\u306f\uff09\u793a\u8ac7\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/nixa189v4a-1741928342.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 66.02%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u81ea\u8ce0\u8cac\u4fdd\u967a\u306e\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f\u3001<a href=\"https:\/\/www.mlit.go.jp\/jidosha\/jibaiseki\/about\/procedure\/index.html\" target=\"_blank\" rel=\"noopener\">\u81ea\u8ce0\u8cac\u4fdd\u967a\u30fb\u5171\u6e08\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u300e\u81ea\u8ce0\u8cac\u4fdd\u967a\uff08\u5171\u6e08\u91d1\uff09\u652f\u6255\u307e\u3067\u306e\u6d41\u308c\u300f<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"u9f2uvt732ns45pn1qytrb\">12.\u6b7b\u4ea1\u5f8c10\u30f6\u6708\u4ee5\u5185\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/10204843830-1742188477.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#tw1ku520toj52v62n5teo\" target=\"_self\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"tw1ku520toj52v62n5teo\">12-1.\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u5168\u54e1\u304c\u884c\u3046\u624b\u7d9a\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u306a\u3069\u306b\u3088\u3063\u3066\u300c\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u91d1\u984d\u300d\u304c\u3001\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u884c\u3046\u624b\u7d9a\u304d\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u3068\u306f\u30013,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/mt10hl1l6es-1741928782.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u6642\u9593\u7684\u306b\u3082\u7cbe\u795e\u7684\u306b\u3082\u8ca0\u62c5\u306e\u591a\u3044\u624b\u7d9a\u304d\u3067\u3059\u306e\u3067\u3001\u3054\u81ea\u8eab\u3067\u884c\u308f\u305a\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u5b9f\u969b\u306b8\u5272\u4ee5\u4e0a\u306e\u65b9\u304c\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-tax-accountant\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\uff1f\u305d\u306e\u7406\u7531\u3068\u9078\u3073\u65b9\u30fb\u8cbb\u7528\u3092\u5fb9\u5e95\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 25.026%;\">\u671f\u9650<\/th>\n<td style=\"width: 74.8438%;\">\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\uff08\u901a\u5e38\u306e\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\uff09\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.026%;\">\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4eba<\/th>\n<td style=\"width: 74.8438%;\">\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u306a\u3069\u306b\u3088\u3063\u3066\u300c\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u91d1\u984d\u300d\u304c\u3001\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.026%;\">\u7533\u544a\u5148<\/th>\n<td style=\"width: 74.8438%;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 25.026%;\">\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 74.8438%;\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancetax-requireddocuments\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u4e00\u89a7<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u5224\u5b9a\u3057\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/ar6m68hdehk-1708040862-1741595122.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-return-unnecessary\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b3\u3064\u306e\u30b1\u30fc\u30b9<\/a><\/p>\n<h2 id=\"fzig3dhjv75uc5crh85m7\">13.\u6b7b\u4ea1\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u884c\u3046\u624b\u7d9a\u304d<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/FYI07793678-1742188956.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6b7b\u4ea1\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u884c\u3046\u5fc5\u8981\u306e\u3042\u308b\u624b\u7d9a\u304d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#uin67uggf4kv1ncgdouo\" target=\"_self\">\u4e00\u5468\u5fcc\u6cd5\u8981\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#vaggougls4bbnr6dx18z6m\" target=\"_self\">\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/a><\/li>\n<li><a href=\"#gzqw768vk9gqx7lj4v3tl\" target=\"_self\">\u5150\u7ae5\u6276\u990a\u624b\u5f53\u3092\u7533\u8acb\u3059\u308b<\/a><\/li>\n<li><a href=\"#rxkgsyumzcbj2s5thpd1b\" target=\"_self\">\u5fa9\u6c0f\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/a><\/li>\n<li><a href=\"#0kjaqe9y9y0l1msltcx9fuk\" target=\"_self\">\u5b50\u306e\u6c0f\u306e\u5909\u66f4\u8a31\u53ef\u7533\u7acb\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/a><\/li>\n<li><a href=\"#pvy9sy3p88e412w7dnd8\" target=\"_self\">\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"uin67uggf4kv1ncgdouo\">13-1.\u4e00\u5468\u5fcc\u6cd5\u8981\u3092\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e00\u5468\u5fcc\u6cd5\u8981\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4e00\u5468\u5fcc\u6cd5\u8981\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u3066\u304b\u3089\uff11\u5e74\u76ee\u306e\u547d\u65e5\u306b\u884c\u308f\u308c\u308b\u6cd5\u8981\u3067\u3059\u3002<br \/>\n\u907a\u65cf\u3084\u89aa\u65cf\u3001\u53cb\u4eba\u3001\u77e5\u4eba\u306a\u3069\u6545\u4eba\u3068\u89aa\u3057\u304b\u3063\u305f\u4eba\u304c\u53c2\u5217\u3057\u3001\u50e7\u4fb6\u306e\u8aad\u7d4c\u306e\u5f8c\u3001\u713c\u9999\u30fb\u98df\u4e8b\u3092\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u547d\u65e5\u304c\u5e73\u65e5\u306b\u3042\u305f\u3063\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u65e5\u306b\u3061\u3092\u305a\u3089\u3057\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u65e5\u306b\u3061\u3092\u305a\u3089\u3059\u969b\u306f\u3001\u547d\u65e5\u3088\u308a\u524d\u5012\u3057\u306b\u305a\u3089\u3059\u306e\u304c\u306a\u3089\u308f\u3057\u3067\u3059\u3002<\/p>\n<p>\u4e00\u5468\u5fcc\u6cd5\u8981\u306e\u4e00\u822c\u7684\u306a\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u50e7\u4fb6\u5165\u5834<\/li>\n<li>\u65bd\u4e3b\u306e\u6328\u62f6<\/li>\n<li>\u50e7\u4fb6\u306b\u3088\u308b\u8aad\u7d4c<\/li>\n<li>\u713c\u9999<\/li>\n<li>\u50e7\u4fb6\u306b\u3088\u308b\u6cd5\u8a71<\/li>\n<li>\u50e7\u4fb6\u9000\u5834<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u65bd\u4e3b\u306e<\/span>\u6328\u62f6<\/li>\n<li>\u98df\u4e8b\uff08\u304a\u658e\uff09<\/li>\n<\/ol>\n<\/div>\n<h3 id=\"vaggougls4bbnr6dx18z6m\">13-2.\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p>\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3055\u308c\u305f\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u907a\u7559\u5206\u3068\u306f\u3001\u914d\u5076\u8005\u3068\u5b50\u3069\u3082\u306a\u3069\u306e\u76f4\u7cfb\u5351\u5c5e\u3001\u89aa\u3084\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e\u306b\u3042\u305f\u308b\u76f8\u7d9a\u4eba\u304c\u3001\u6700\u4f4e\u9650\u76f8\u7d9a\u3067\u304d\u308b\u6a29\u5229\u304a\u3088\u3073\u5272\u5408\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u907a\u7559\u5206\u304c\u4fb5\u5bb3\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3057\u3066\u3044\u308b\u4eba\u306b\u5bfe\u3057\u3066\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u884c\u3044\u3001\u907a\u7559\u5206\u3092\u53d6\u308a\u623b\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u7523\u76f8\u7d9a\u306e\u907a\u7559\u5206\u3068\u306f\uff5c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u3010\u76f8\u7d9a\u4eba\u306b\u300c\u914d\u5076\u8005\u304c\u3044\u308b\u300d\u5834\u5408\u306e\u907a\u7559\u5206\u306e\u5272\u5408\u3011<\/strong><\/span><\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b<\/th>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u76f8\u7d9a\u4eba<\/th>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: left; width: 270.059px;\">\u914d\u5076\u8005\u306e\u307f<\/td>\n<td style=\"text-align: left; width: 242.578px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left; width: 266.113px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #efefef; text-align: left; width: 270.059px;\">\u914d\u5076\u8005\u3068\u5b50\u4f9b<\/td>\n<td style=\"text-align: left; width: 242.578px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left; width: 266.113px;\">1\/4<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 242.578px;\">\u5b50\u4f9b<\/td>\n<td style=\"text-align: left; width: 266.113px;\">1\/4<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #efefef; text-align: left; width: 270.059px;\">\u914d\u5076\u8005\u3068\u7236\u6bcd<\/td>\n<td style=\"text-align: left; width: 242.578px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left; width: 266.113px;\">1\/3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 242.578px;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09<\/td>\n<td style=\"text-align: left; width: 266.113px;\">1\/6<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #efefef; text-align: left; width: 270.059px;\">\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: left; width: 242.578px;\">\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left; width: 266.113px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 242.578px;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: left; width: 266.113px;\">\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 20px;\"><strong>\u3010\u76f8\u7d9a\u4eba\u306b\u300c\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u300d\u5834\u5408\u306e\u907a\u7559\u5206\u306e\u5272\u5408\u3011<\/strong><\/span><\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b<\/th>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u76f8\u7d9a\u4eba<\/th>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u907a\u7559\u5206<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: left;\">\u5b50\u4f9b\u306e\u307f<\/td>\n<td style=\"text-align: left; width: 251.738px;\">\u5b50\u4f9b<\/td>\n<td style=\"text-align: left; width: 257.266px;\">1\/2<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: left;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09\u306e\u307f<\/td>\n<td style=\"text-align: left; width: 251.738px;\">\u7236\u6bcd\uff08\u7956\u7236\u6bcd\uff09<\/td>\n<td style=\"text-align: left; width: 257.266px;\">1\/3<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; text-align: left;\">\u5144\u5f1f\u59c9\u59b9\u306e\u307f<\/td>\n<td style=\"text-align: left; width: 251.738px;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<td style=\"text-align: left; width: 257.266px;\">\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u304c\u3067\u304d\u308b\u4eba<\/th>\n<td>\n<ul>\n<li>\u914d\u5076\u8005<\/li>\n<li>\u5b50\u4f9b\u30fb\u5b6b\u306a\u3069\u306e\u76f4\u7cfb\u5351\u5c5e<\/li>\n<li>\u89aa\u30fb\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e<\/li>\n<\/ul>\n<p>\u203b\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u3001\u907a\u7559\u5206\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u884c\u3046\u5834\u6240<\/th>\n<td>\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u5730\u306e\u5bb6\u5ead\u88c1\u5224\u6240<br \/>\n\u307e\u305f\u306f\u5f53\u4e8b\u8005\u304c\u5408\u610f\u3067\u5b9a\u3081\u308b\u5bb6\u5ead\u88c1\u5224\u6240<br \/>\n\uff08\u691c\u7d22\u306f\u3053\u3061\u3089\uff1a<a href=\"https:\/\/www.courts.go.jp\/saiban\/tetuzuki\/kankatu\/index.html\" target=\"_blank\" rel=\"noopener\">\u88c1\u5224\u6240\u306e\u7ba1\u8f44\u533a\u57df<\/a>\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"gzqw768vk9gqx7lj4v3tl\">13-3.\u5150\u7ae5\u6276\u990a\u624b\u5f53\u306e\u7533\u8acb\u3092\u3059\u308b<\/h3>\n<p>\u652f\u7d66\u5bfe\u8c61\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u5150\u7ae5\u6276\u990a\u624b\u5f53\u3092\u7533\u8acb\u3057\u307e\u3059<\/span><\/strong>\u3002<br \/>\n\u5150\u7ae5\u6276\u990a\u624b\u5f53\u306e\u6708\u984d\u306f44,140\u5186\uff08\u5150\u7ae5\uff11\u4eba\u5f53\u305f\u308a\u3001\u5168\u90e8\u652f\u7d66\u306e\u5834\u5408\uff09\u3067\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u652f\u7d66\u5bfe\u8c61<\/th>\n<td style=\"width: 599.694px;\">\n<p>\u4ee5\u4e0b\u306e\u3069\u3061\u3089\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u7236\u5b50\u5bb6\u5ead\u306e\u7236\u89aa\u3001\u3082\u3057\u304f\u306f\u6bcd\u5b50\u5bb6\u5ead\u306e\u6bcd\u89aa\u3001\u7236\u6bcd\u306b\u4ee3\u308f\u3063\u3066\u81ea\u52d5\u3092\u990a\u80b2\u3059\u308b\u8005\uff08\u7956\u7236\u6bcd\u306a\u3069\uff09<\/p>\n<p>\u30fb18\u6b73\u306b\u9054\u3059\u308b\u65e5\u4ee5\u5f8c\u6700\u521d\u306e3\u670831\u65e5\u307e\u3067\u306e\u5150\u7ae5\u3092\u76e3\u8b77\u3059\u308b<br \/>\n\u30fb20\u6b73\u672a\u6e80\u3001\u304b\u3064\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7a0b\u5ea6\u306e\u969c\u5bb3\u304c\u3042\u308b\u5150\u7ae5\u3092\u76e3\u8b77\u3057\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u8acb\u5834\u6240<\/th>\n<td style=\"width: 599.694px;\">\u6700\u5bc4\u308a\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834<br \/>\n\uff08\u62c5\u5f53\u306e\u8ab2\u306f\u798f\u7949\u8ab2\u3001\u307e\u305f\u306f\u5b50\u80b2\u3066\u652f\u63f4\u8ab2\u306a\u3069\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 599.694px;\">\u30fb\u5150\u7ae5\u6276\u990a\u624b\u5f53\u8a8d\u5b9a\u8acb\u6c42\u66f8\uff08\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u7a93\u53e3\u306b\u3082\u7528\u610f\u304c\u3042\u308b\uff09<br \/>\n\u30fb\u7533\u8acb\u8005\u3068\u5150\u7ae5\u305d\u308c\u305e\u308c\u306e\u6238\u7c4d\u8b04\u672c\u306e\u539f\u672c<br \/>\n\u30fb\u7533\u8acb\u8005\u540d\u7fa9\u306e\u9810\u91d1\u901a\u5e33<br \/>\n\u30fb\u5370\u9451\uff08\u8a8d\u5370\uff09<br \/>\n\u30fb\u7533\u8acb\u8005\u3068\u5150\u7ae5\u305d\u308c\u305e\u308c\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u7533\u8acb\u8005\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"rxkgsyumzcbj2s5thpd1b\">13-4.\u5fa9\u6c0f\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5fa9\u6c0f\u5c4a\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5fa9\u6c0f\u5c4a\u3068\u306f\u3001\u914d\u5076\u8005\u306b\u5148\u7acb\u305f\u308c\u305f\u3042\u3068\u3001\u7d50\u5a5a\u524d\u306e\u65e7\u59d3\u306b\u623b\u3059\u305f\u3081\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u5fa9\u6c0f\u5c4a\u306b\u63d0\u51fa\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u63d0\u51fa\u3059\u308b\u610f\u601d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u3072\u3068\u6bb5\u843d\u3059\u308b\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u5fa9\u6c0f\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u914d\u5076\u8005\u306e\u6238\u7c4d\u304b\u3089\u629c\u3051\u3066\u65e7\u59d3\u306b\u623b\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u5fa9\u6c0f\u5c4a\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u59d3\u3092\u5909\u66f4\u3059\u308b\u3060\u3051\u3067\u3001\u914d\u5076\u8005\u3068\u96e2\u5a5a\u3057\u305f\u3053\u3068\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5fa9\u6c0f\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3082\u3001<u>\u914d\u5076\u8005\u306e\u907a\u65cf\u5e74\u91d1\u306e\u53d7\u7d66\u6a29\u3084\u907a\u7523\u306e\u76f8\u7d9a\u6a29\u306f\u306a\u304f\u306a\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001<u>\u914d\u5076\u8005\u306e\u5bb6\u65cf\uff08\u7fa9\u7236\u6bcd\u3084\u914d\u5076\u8005\u306e\u5144\u5f1f\u59c9\u59b9\uff09\u3068\u306e\u5bb6\u65cf\u95a2\u4fc2\u306f\u5909\u308f\u3089\u305a\u3001\u6276\u990a\u7fa9\u52d9\u3082\u6b8b\u308a\u307e\u3059<\/u>\u3002<br \/>\n\u6b7b\u4ea1\u3057\u305f\u914d\u5076\u8005\u306e\u5bb6\u65cf\u3068\u306e\u59fb\u65cf\u95a2\u4fc2\u3092\u89e3\u6d88\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u300c\u5a5a\u59fb\u95a2\u4fc2\u7d42\u4e86\u5c4a\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"font-size: 20px;\">\u3010\u5fa9\u6c0f\u5c4a\u306e\u63d0\u51fa\u624b\u7d9a\u304d\u3011<\/span><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 78.1771%;\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5834\u6240<\/th>\n<td style=\"width: 78.1771%;\">\u4f4f\u6240\u5730\u307e\u305f\u306f\u672c\u7c4d\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 78.1771%;\">\u30fb\u5fa9\u6c0f\u5c4a\uff08\u5404\u81ea\u6cbb\u4f53\u306e\u7a93\u53e3\u30fbHP\u304b\u3089\u5165\u624b\u53ef\u80fd\uff09<br \/>\n\u30fb\u5c4a\u51fa\u4eba\u306e\u6238\u7c4d\u8b04\u672c\uff08\u6238\u7c4d\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff09<br \/>\n\u30fb\u5c4a\u51fa\u4eba\u306e\u5370\u9451<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"0kjaqe9y9y0l1msltcx9fuk\">13-5.\u5b50\u306e\u6c0f\u306e\u5909\u66f4\u8a31\u53ef\u7533\u7acb\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u5fc5\u8981\u304c\u3042\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u5b50\u306e\u6c0f\u306e\u5909\u66f4\u8a31\u53ef\u7533\u7acb\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u5b50\u306e\u6c0f\u306e\u5909\u66f4\u8a31\u53ef\u7533\u7acb\u66f8\u306b\u63d0\u51fa\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u63d0\u51fa\u3059\u308b\u610f\u601d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u3072\u3068\u6bb5\u843d\u3059\u308b\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><u>\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u3001\u5fa9\u6c0f\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u305d\u306e\u6545\u4eba\u306e\u914d\u5076\u8005\u306f\u7d50\u5a5a\u524d\u306e\u59d3\u306b\u623b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><u>\u3057\u304b\u3057\u3001\u5fa9\u6c0f\u5c4a\u3060\u3051\u3067\u306f\u3001\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u751f\u307e\u308c\u305f\u5b50\u4f9b\u306e\u59d3\u3084\u6238\u7c4d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/u><br \/>\n\u5b50\u4f9b\u306e\u59d3\u3092\u89aa\u3068\u540c\u3058\u306b\u3057\u3001\u540c\u3058\u6238\u7c4d\u306b\u5165\u308c\u305f\u3044\u5834\u5408\u306b\u5fc5\u8981\u306a\u306e\u304c\u5b50\u306e\u6c0f\u306e\u5909\u66f4\u8a31\u53ef\u7533\u7acb\u66f8\u3092\u63d0\u51fa\u3067\u3059\u3002<br \/>\n\u5bb6\u5ead\u88c1\u5224\u6240\u304b\u3089\u8a31\u53ef\u304c\u4e0b\u308a\u308b\u3068\u3001\u300c\u8a31\u53ef\u5be9\u5224\u66f8\u300d\u304c\u90f5\u9001\u3055\u308c\u308b\u306e\u3067\u3001\u305d\u308c\u3092\u6dfb\u4ed8\u3057\u3066\u5b50\u4f9b\uff08\u307e\u305f\u306f\u6cd5\u5b9a\u4ee3\u7406\u4eba\uff09\u306e\u672c\u7c4d\u5730\u307e\u305f\u306f\u4f4f\u6240\u5730\u306e\u5f79\u5834\u306b\u300c\u5165\u7c4d\u5c4a\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u3010\u5b50\u306e\u6c0f\u306e\u5909\u66f4\u8a31\u53ef\u306e\u624b\u7d9a\u304d\u3011<\/strong><\/span><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u7533\u7acb\u671f\u9650<\/th>\n<td style=\"width: 599.775px;\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u7acb\u5148<\/th>\n<td style=\"width: 599.775px;\">\u5b50\u306e\u4f4f\u6240\u5730\u306e\u5bb6\u5ead\u88c1\u5224\u6240<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u7acb\u304c\u3067\u304d\u308b\u4eba<\/th>\n<td style=\"width: 599.775px;\">\u5b50\u4f9b\u304c15\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u306a\u3089\u672c\u4eba<br \/>\n15\u6b73\u672a\u6e80\u3067\u3042\u308b\u306a\u3089\u6cd5\u5b9a\u4ee3\u7406\u4eba\uff08\u901a\u5e38\u306f\u89aa\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u7533\u7acb\u3066\u306b\u5fc5\u8981\u306a\u8cbb\u7528<\/th>\n<td style=\"width: 599.775px;\">\u53ce\u5165\u5370\u7d19800\u5186\u5206<br \/>\n\u9023\u7d61\u7528\u306e\u90f5\u4fbf\u5207\u624b<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 599.775px;\">\u30fb<a href=\"https:\/\/www.courts.go.jp\/saiban\/syosiki\/syosiki_kazisinpan\/syosiki_01_19\/index.html\" target=\"_blank\" rel=\"noopener\">\u5b50\u306e\u6c0f\u306e\u5909\u66f4\u8a31\u53ef\u7533\u7acb\u66f8<\/a><br \/>\n\u30fb\u5b50\u4f9b\u306e\u6238\u7c4d\u8b04\u672c\uff08\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff09<br \/>\n\u30fb\u7236\u30fb\u6bcd\u306e\u6238\u7c4d\u8b04\u672c\uff08\u5168\u90e8\u6642\u52b9\u8a3c\u660e\u66f8\uff09<\/p>\n<p>\u203b\u5be9\u7406\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u8ffd\u52a0\u66f8\u985e\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u5b50\u306e\u6c0f\u306e\u5909\u66f4\u8a31\u53ef\u7533\u7acb\u66f8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240HP\u300e<a href=\"https:\/\/www.courts.go.jp\/saiban\/syurui\/syurui_kazi\/kazi_06_19\/index.html\" target=\"_blank\" rel=\"noopener\">\u6c0f\u306e\u5909\u66f4\u8a31\u53ef<\/a>\u300f\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"pvy9sy3p88e412w7dnd8\">13-6.\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u5fc5\u8981\u304c\u3042\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u3092\u63d0\u51fa\u3057\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u306b\u63d0\u51fa\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u63d0\u51fa\u3059\u308b\u610f\u601d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u3072\u3068\u6bb5\u843d\u3059\u308b\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u3068\u306f\u3001\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3042\u3068\u3001\u914d\u5076\u8005\u306e\u89aa\u65cf\u3068\u306e\u95a2\u4fc2\u3092\u6cd5\u5f8b\u7684\u306b\u89e3\u6d88\u3059\u308b\u5c4a\u51fa\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u592b\u5a66\u306e\u5a5a\u59fb\u95a2\u4fc2\u306f\u7d42\u4e86\u3057\u307e\u3059\u304c\u3001\u914d\u5076\u8005\u306e\u8840\u65cf\u3068\u306e\u59fb\u65cf\u95a2\u4fc2\u306f\u7d42\u308f\u308a\u307e\u305b\u3093\u3002\u914d\u5076\u8005\u306e\u6b7b\u4ea1\u5f8c\u3001\u59fb\u65cf\u95a2\u4fc2\u306e\u89e3\u6d88\u3092\u671b\u3080\u306a\u3089\u3001\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u306b\u3088\u3063\u3066\u610f\u601d\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u6b7b\u5f8c\u96e2\u5a5a\u300d\u3068\u3082\u547c\u3070\u308c\u3001\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u7fa9\u7406\u306e\u4e21\u89aa\u306e\u4ecb\u8b77\u3084\u6276\u990a\u7fa9\u52d9\u30fb\u4e92\u52a9\u7fa9\u52d9\u3092\u7d42\u4e86\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u3067\u7d42\u4e86\u3059\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u59fb\u65cf\u95a2\u4fc2\u3060\u3051\u3067\u3059\u3002<br \/>\n<u>\u914d\u5076\u8005\u3068\u59fb\u65cf\u95a2\u4fc2\u306b\u3042\u3063\u305f\u4e8b\u5b9f\u306f\u5909\u308f\u3089\u306a\u3044\u306e\u3067\u3001\u907a\u65cf\u5e74\u91d1\u3084\u76f8\u7d9a\u6a29\u306e\u53d7\u7d66\u8cc7\u683c\u306b\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3082\u3001\u907a\u65cf\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u305f\u308a\u76f8\u7d9a\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/u><\/p>\n<p>\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/notification-of-termination-of-in-law-relationship\" target=\"_blank\" rel=\"noopener\">\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"font-size: 20px;\"><strong>\u3010\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\u306e\u63d0\u51fa\u65b9\u6cd5\u3011<\/strong><\/span><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<td style=\"width: 599.775px;\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 599.775px;\">\u672c\u7c4d\u5730\u3001\u307e\u305f\u306f\u4f4f\u6240\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u51fa\u3067\u304d\u308b\u4eba<\/th>\n<td style=\"width: 599.775px;\">\u751f\u5b58\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u3060\u3051<br \/>\n\uff08\u4e8b\u5b9f\u5a5a\u306e\u592b\u5a66\u306f\u5229\u7528\u3067\u304d\u306a\u3044\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 599.775px;\">\u30fb\u59fb\u65cf\u95a2\u4fc2\u7d42\u4e86\u5c4a\uff08\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u7a93\u53e3\u30fbHP\u3067\u5165\u624b\u53ef\u80fd\uff09<br \/>\n\u30fb\u6238\u7c4d\u8b04\u672c\uff08\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff09<br \/>\n\u30fb\u5370\u9451\uff08\u307e\u305f\u306f\u8a8d\u5370\uff09<br \/>\n\u30fb\u8eab\u5206\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"1ktazf0mujlu4q5xdw9fwb\">14.\u307e\u3068\u3081<\/h2>\n<p>\u6b7b\u4ea1\u5f53\u65e5\u304b\u3089\uff11\u5e74\u5f8c\u307e\u3067\u306e\u884c\u52d5\u30ea\u30b9\u30c8\u3092\u7d39\u4ecb\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u8a08\u753b\u7684\u306b\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br 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