{"id":7032,"date":"2025-08-19T11:08:32","date_gmt":"2025-08-19T02:08:32","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=7032"},"modified":"2025-08-19T11:08:32","modified_gmt":"2025-08-19T02:08:32","slug":"unpaid-pension","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/unpaid-pension","title":{"rendered":"\u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\uff1f\u53d7\u3051\u53d6\u308c\u308b\u4eba\u30fb\u624b\u7d9a\u304d\u30fb\u7a0e\u91d1\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u300c<strong><u>\u672a\u652f\u7d66\u5e74\u91d1<\/u><\/strong><u>\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5e74\u91d1\u306a\u306e\u3060\u308d\u3046\u304b<\/u>\u300d\u300c<strong><u>\u8ab0\u304c\u53d7\u3051\u53d6\u308c\u308b<\/u><\/strong><u>\u3082\u306e\u306a\u306e\u3060\u308d\u3046\u304b<\/u>\u300d<\/p>\n<p>\u300c<u>\u53d7\u3051\u53d6\u308b\u305f\u3081\u306b\u306f<strong>\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d<\/strong>\u304c\u5fc5\u8981\u306a\u306e\u3060\u308d\u3046\u304b<\/u>\u300d<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u306e\u7686\u69d8\u306f\u305d\u3093\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\u3001\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u3001\u672c\u6765\u3082\u3089\u3048\u308b\u306f\u305a\u3060\u3063\u305f\u306e\u306b\u3001\u307e\u3060\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5e74\u91d1\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong>\u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5e74\u91d1\u306a\u306e\u304b\u3001\u53d7\u3051\u53d6\u308c\u308b\u4eba\u306f\u8ab0\u306a\u306e\u304b\u3001\u305d\u306e\u8acb\u6c42\u624b\u7d9a\u304d\u3001\u672a\u652f\u7d66\u5e74\u91d1\u306e\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/strong>\u306b\u3064\u3044\u3066\u3082\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u672a\u652f\u7d66\u5e74\u91d1\u306b\u3064\u3044\u3066\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u7686\u69d8\u306e\u3054\u53c2\u8003\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #e25041;\"><strong>\u672c\u8a18\u4e8b\u306f\u300c\u516c\u7684\u5e74\u91d1\uff08\u56fd\u6c11\u5e74\u91d1\u3001\u539a\u751f\u5e74\u91d1\uff09\u300d\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><span style=\"color: #e25041;\"><br \/>\n<\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u5e74\u91d1\u306e\u65b9\u6cd5\u3067\u53d7\u3051\u53d6\u308b\u300c\u500b\u4eba\u5e74\u91d1\u300d\u300c\u4f01\u696d\u5e74\u91d1\u300d\u300c\u9000\u8077\u91d1\u300d\u300c\u640d\u5bb3\u4fdd\u967a\u300d\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/strong><\/span><\/p>\n<\/div>\n<h2 id=\"0gohfwgr2tvabf1f8zfsv5d\">1.\u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u3001\u3082\u3089\u3048\u308b\u306f\u305a\u306a\u306e\u306b\u3001\u307e\u3060\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u306a\u3044\u5e74\u91d1\u306e\u3053\u3068<\/h2>\n<p><strong>\u300c\u672a\u652f\u7d66\u5e74\u91d1\u300d\u3068\u306f\u3001\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u3001\u672c\u6765\u3082\u3089\u3048\u308b\u306f\u305a\u3060\u3063\u305f\u306e\u306b\u3001\u307e\u3060\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5e74\u91d1\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305a\u306f\u3001\u5e74\u91d1\u306e\u652f\u6255\u3044\u306e\u4ed5\u7d44\u307f\u304b\u3089\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<u>\u5e74\u91d1\u306f\u3001\u5076\u6570\u6708\u306e15\u65e5\u306b\u3001\u652f\u7d66\u6708\u306e\u524d\u6708\u3068\u524d\u3005\u6708\u306e\u652f\u7d66\u984d\u306e\u5408\u8a08\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b<strong>\u5f8c\u6255\u3044<\/strong>\u3067\u3059\u3002<\/u>\u305f\u3068\u3048\u3070\u30016\u670815\u65e5\u306b\u306f\u30014\u6708\u5206\u30685\u6708\u5206\u306e\u5e74\u91d1\u304c\u307e\u3068\u3081\u3066\u632f\u308a\u8fbc\u307e\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/f9l8z55ctk-1742780164.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3067\u3059\u304b\u3089\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u3001<strong>\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/strong>\u306b\u306f\u3001<\/span><strong>\u4ea1\u304f\u306a\u3089\u308c\u305f\u6642\u70b9\u3067\u3001<\/strong><strong>\u3082\u3089\u3048\u308b\u306f\u305a\u306a\u306e\u306b\u652f\u7d66\u3055\u308c\u3066\u306a\u3044\u5e74\u91d1\u304c\u5b58\u5728\u3059\u308b<\/strong>\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0b\u306e\u56f3\u3067\u30017\u670820\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u30026\u6708\u5206\u30687\u6708\u5206\u30928\u670815\u65e5\u306b\u53d7\u3051\u53d6\u308b\u306f\u305a\u3067\u3057\u305f\u304c\u3001\u652f\u7d66\u524d\u306b\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3001\u53d7\u3051\u53d6\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u306e\u5e74\u91d1\u3092<strong><span style=\"color: #e25041;\">\u672a\u652f\u7d66\u5e74\u91d1<\/span><\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/k15w23d2rzb-1742780401.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u203b\u5e74\u91d1\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u6708\u306e\u5206\u307e\u3067\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002\u65e5\u5272\u308a\u8a08\u7b97\u306f\u884c\u308f\u308c\u305a\u30011\u65e5\u306b\u4ea1\u304f\u306a\u3063\u3066\u30821\u30f5\u6708\u5206\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"2kawcwde0wl62jwjo0ylj\">\uff12. \u672a\u652f\u7d66\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u4eba\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f3\u89aa\u7b49\u5185\u306e\u89aa\u65cf<\/h2>\n<p>\u672a\u652f\u7d66\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u4eba\u306f\u3001\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f53\u6642\u3001<u><strong>\u305d\u306e\u65b9\u3068<\/strong><\/u><strong><u><strong><u>\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f3\u89aa\u7b49\u5185\u306e\u89aa\u65cf<\/u><\/strong><\/u><\/strong>\u3067\u3059\u3002\u672a\u652f\u7d66\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u9806\u4f4d\u3082\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001\uff081\uff09\u914d\u5076\u8005\uff082\uff09\u5b50\uff083\uff09\u7236\u6bcd \uff084\uff09\u5b6b\uff085\uff09\u7956\u7236\u6bcd\uff086\uff09\u5144\u5f1f\u59c9\u59b9\uff087\uff09\u305d\u306e\u4ed6\uff081\uff09\uff5e\uff086\uff09\u4ee5\u5916\u306e3\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3068\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"#9rabmxha50pe2ddlbsnyxk\" target=\"_self\">2-2<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"ptpn3jev8h79iczrj49dc\">\uff12-1.\u300c\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u300d\u3068\u306f<\/h3>\n<p><strong>\u300c\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u300d<\/strong>\u3068\u306f\u3001<strong>\u300c<\/strong><strong style=\"font-size: 16px; background-color: transparent; word-spacing: normal;\"><strong>\u3044\u3063\u3057\u3087\u306b\u66ae\u3089\u3057\u3066\u3044\u305f\u308a\u3001\u751f\u6d3b\u3092\u652f\u3048\u5408\u3063\u3066\u3044\u305f\u300d<\/strong><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<u style=\"font-size: 16px; background-color: transparent; word-spacing: normal;\">\u6b21\u306e<strong>\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b<\/strong>\u3068<strong>\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u3068\u8a8d\u5b9a\u3055\u308c\u307e\u3059\u3002<\/strong><\/u><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><u>\u4f4f\u6c11\u7968\u4e0a\u3001\u540c\u4e00\u4e16\u5e2f<\/u>\u306b\u5c5e\u3057\u3066\u3044\u305f\u3068\u304d<\/li>\n<li>\u4f4f\u6c11\u7968\u3067\u306f\u5225\u306e\u4e16\u5e2f\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001<u>\u540c\u3058\u4f4f\u6240\u306b\u4f4f\u3093\u3067\u3044\u305f\u5834\u5408<\/u><\/li>\n<li><span style=\"font-size: 16px; color: #000000;\">\u4f4f\u6c11\u7968\u3067\u306f\u5225\u306e\u4e16\u5e2f\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001<\/span>\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u3068\u304d<br \/>\n\u2460\u751f\u6d3b\u8cbb\u306a\u3069\u3092<u>\u540c\u3058\u304a\u8ca1\u5e03<\/u>\u3067\u307e\u304b\u306a\u3063\u3066\u3044\u305f\u3068\u304d<br \/>\n\u2461\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306b\u3001<u>\u7d4c\u6e08\u7684\u306a\u63f4\u52a9\u3092\u3057\u3066\u3044\u305f<\/u>\u3001\u307e\u305f\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304b\u3089<u>\u7d4c\u6e08\u7684\u306a\u63f4\u52a9\u3092\u53d7\u3051\u3066\u3044\u305f<\/u>\u3068\u304d<\/li>\n<\/ul>\n<p>\u25a0\u3054\u53c2\u8003\uff1a\u539a\u751f\u52b4\u50cd\u7701\u3000<a href=\"https:\/\/www.mhlw.go.jp\/content\/12500000\/001247177.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u672a\u652f\u7d66\u5e74\u91d1\u304a\u624b\u7d9a\u304d\u30ac\u30a4\u30c9<\/a><\/p>\n<\/div>\n<h3 id=\"9rabmxha50pe2ddlbsnyxk\">2-2. \uff13\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3068\u306f<\/h3>\n<p><strong>3\u89aa\u7b49\u5185\u306e\u89aa\u65cf<\/strong>\u3068\u306f\u3001<strong>\u914d\u5076\u8005\u30fb\u5b50\u3069\u3082\u30fb\u304a\u5b6b\u3055\u3093\u30fb\u5144\u5f1f\u59c9\u59b9<\/strong>\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><u>\u4e0b\u306e\u8868\u306f\u30013\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3068\u3001\u53d7\u3051\u53d6\u308c\u308b<\/u><u>\u9806\u4f4d\u3067\u3059\u3002<\/u>\u540c\u9806\u4f4d\u306e\u907a\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u30011\u4eba\u304c\u4ee3\u8868\u3057\u3066\u7533\u8acb\u3057\u307e\u3059\u3002\u907a\u65cf\u306e\u5e74\u9f62\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u3059\u308b\u907a\u65cf\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u5e74\u91d1\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u306e\u307f\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u203b<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u5e74\u91d1\u6a5f\u69cb\u306b\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u304c\u53ce\u9332\u3055\u308c\u3066\u3044\u308c\u3070\u5c4a\u51fa\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u9806\u4f4d<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>3\u89aa\u7b49\u5185\u306e\u89aa\u65cf<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">1<\/th>\n<td style=\"width: 76.5625%; text-align: center;\">\u914d\u5076\u8005<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">2<\/th>\n<td style=\"width: 76.5625%; text-align: center;\">\u5b50<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">3<\/th>\n<td style=\"width: 76.5625%; text-align: center;\">\u7236\u6bcd<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">4<\/th>\n<td style=\"width: 76.5625%; text-align: center;\">\u5b6b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">5<\/th>\n<td style=\"width: 76.5625%; text-align: center;\">\u7956\u7236\u6bcd<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">6<\/th>\n<td style=\"width: 76.5625%; text-align: center;\">\u5144\u5f1f\u59c9\u59b9<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">7<\/th>\n<td style=\"width: 76.5625%; text-align: center;\">\u4e0a\u8a18\u4ee5\u5916\u306e3\u89aa\u7b49\u5185\u306e\u89aa\u65cf<br \/>\n\uff08\u3072\u5b6b\u3001\u7525\u30fb\u59ea\u3001\u53d4\u7236\u30fb\u53d4\u6bcd\u3001\u66fd\u7956\u7236\u6bcd\u306a\u3069\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3082\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u672a\u652f\u7d66\u5e74\u91d1\u306f\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u672a\u652f\u7d66\u5e74\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u304f\u3001\u907a\u65cf\u306e\u56fa\u6709\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<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><\/p>\n<h2 id=\"fupramcdu8ptb1vyc8q7t9\">3.\u672a\u652f\u7d66\u5e74\u91d1\u306e\u8acb\u6c42\u65b9\u6cd5<\/h2>\n<p>\u53d7\u3051\u53d6\u308c\u308b\u907a\u65cf\u3067\u3042\u308b\u3068\u5206\u304b\u3063\u305f\u3089\u3001\u672a\u652f\u7d66\u5e74\u91d1\u306e\u8acb\u6c42\u624b\u7d9a\u304d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"yg0n19at9xlq1o5xz9x71o\">3-1. \u672a\u652f\u7d66\u5e74\u91d1\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u8acb\u6c42\u624b\u7d9a\u304d\u306e\u8a73\u7d30\u306f\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"101\" \/>\n<col width=\"318\" \/><\/colgroup>\n<tbody>\n<tr>\n<th><span style=\"font-size: 16px; color: #000000;\">\u5168\u54e1\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/th>\n<td style=\"vertical-align: top;\">\u30fb<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140731-02.files\/514.pdf\" target=\"_blank\" rel=\"noopener\">\u672a\u652f\u7d66\u3010\u5e74\u91d1\u30fb\u4fdd\u967a\u7d66\u4ed8\u3011\u8acb\u6c42\u66f8<\/a><br \/>\n\u30fb\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u5e74\u91d1\u624b\u5e33\u3001\u57fa\u790e\u5e74\u91d1\u756a\u53f7\u901a\u77e5\u66f8\u307e\u305f\u306f\u5e74\u91d1\u8a3c\u66f8\uff08\u5199\u771f\u306f\u5e74\u91d1\u624b\u5e33\u3067\u3059\uff09<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/1djw04167fh-1742783435.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 96.39%;\" class=\"fr-draggable\" \/><\/p>\n<ul>\n<li>\u53d7\u3051\u53d6\u308a\u3092\u5e0c\u671b\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u306e\u901a\u5e33\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u7b49\u203b1<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u306e\u8eab\u5206\u95a2\u4fc2\u306e\u78ba\u8a8d\u66f8\u985e\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b<br \/>\n\u6238\u7c4d\u8b04\u672c<br \/>\n\u6238\u7c4d\u306e\u6284\u672c<br \/>\n\u6238\u7c4d\u306e\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057<\/li>\n<li>\u751f\u8a08\u540c\u4e00\u306e\u78ba\u8a8d\u66f8\u985e\u3068\u3057\u3066\u3001\u4f4f\u6c11\u7968\uff08\u4e16\u5e2f\u5168\u54e1\u30fb\u672c\u7c4d\u5730\u30fb\u7d9a\u67c4\u8a18\u8f09\uff09\u203b2<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #000000;\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u5225\u5c45\u7b49\u306e\u5834\u5408\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/th>\n<td style=\"vertical-align: top;\">\n<ul>\n<li><a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140425.html\" target=\"_blank\" rel=\"noopener\">\u751f\u8a08\u540c\u4e00\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u7533\u7acb\u66f8<\/a> \u203b3<\/li>\n<li><a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/jukyu\/kyotsu\/20140425.html\" target=\"_blank\" rel=\"noopener\">\u4e8b\u5b9f\u5a5a\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u7533\u7acb\u66f8<\/a>\uff08\u8a72\u5f53\u3059\u308b\u65b9\u306e\u5834\u5408\u306b\u5fc5\u8981\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u305d\u306e\u4ed6\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u66f8\u985e<\/th>\n<td style=\"vertical-align: top;\">\n<ul>\n<li><a href=\"https:\/\/www.nenkin.go.jp\/service\/jukyu\/tetsuduki\/kyotsu\/sonota\/20140306.files\/1_inin.pdf\" target=\"_blank\" rel=\"noopener\">\u59d4\u4efb\u72b6<\/a>\uff08\u4ee3\u7406\u4eba\u304c\u624b\u7d9a\u304d\u3059\u308b\u5834\u5408\uff09<\/li>\n<li>\u7a93\u53e3\u306b\u304a\u8d8a\u3057\u306b\u306a\u308b\u65b9\u306e\u8eab\u5206\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3082\u306e<br \/>\n\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u7b49\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: 16px; color: #000000;\">\u63d0\u51fa\u5148<\/span><\/p>\n<p><span style=\"font-size: 14px;\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u53d7\u3051\u53d6\u3089\u308c\u3066\u3044\u305f\u5e74\u91d1\u306e\u7a2e\u985e\u306b\u3088\u308a\u3001\u7a93\u53e3\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/th>\n<td style=\"vertical-align: top;\">\n<ul>\n<li>\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306e\u5834\u5408<br \/>\n<a href=\"https:\/\/www.nenkin.go.jp\/section\/soudan\/index.html\" target=\"_blank\" rel=\"noopener\"><strong>\u5e74\u91d1\u4e8b\u52d9\u6240<\/strong><\/a><\/li>\n<li>\u969c\u5bb3\u57fa\u790e\u5e74\u91d1\u3001\u907a\u65cf\u57fa\u790e\u5e74\u91d1\u3001\u5be1\u5a66\u5e74\u91d1\u306e\u5834\u5408<br \/>\n<strong>\u5e02\u533a\u753a\u6751\u7a93\u53e3<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u8acb\u6c42\u671f\u9650<\/th>\n<td style=\"vertical-align: top;\">5\u5e74\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u203b1 <span style=\"font-size: medium; color: #333333;\">\u30b3\u30d4\u30fc\u53ef\u3002<\/span>\u8acb\u6c42\u66f8\u306b\u91d1\u878d\u6a5f\u95a2\u306e\u8a3c\u660e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u516c\u91d1\u53d7\u53d6\u53e3\u5ea7\u3068\u3057\u3066\u767b\u9332\u6e08\u306e\u53e3\u5ea7\u3092\u6307\u5b9a\u3059\u308b\u5834\u5408\u306f\u4e0d\u8981<br \/>\n\u203b2 \u4e16\u5e2f\u5168\u54e1\u306e\u4f4f\u6c11\u7968\u3067\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u78ba\u8a8d\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u307f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u4f4f\u6c11\u7968\u306e\u9664\u7968<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u203b3\u00a0<\/span>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3068\u5225\u5c45\u7b49\u3055\u308c\u3066\u3044\u308b\u8acb\u6c42\u66f8\u306e\u5834\u5408\u3067\u3001\u7b2c\u4e09\u8005\u306e\u8a3c\u660e\u3082\u3057\u304f\u306f\u7b2c\u4e09\u8005\u306e\u8a3c\u660e\u306b\u4ee3\u308f\u308b\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3002\u8a73\u7d30\u306f\u539a\u751f\u52b4\u50cd\u7701\u3000<a href=\"https:\/\/www.mhlw.go.jp\/content\/12500000\/001247177.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u672a\u652f\u7d66\u5e74\u91d1\u304a\u624b\u7d9a\u304d\u30ac\u30a4\u30c9 \u751f\u8a08\u540c\u4e00\u95a2\u4fc2\u306e\u66f8\u985e<\/a>\u3092\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/p>\n<h3 id=\"2obl2j8o7j14zq90tmplo2\">3-2. \u672a\u652f\u7d66\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u306e\u306f\u8acb\u6c42\u304b\u30895-6\u304b\u6708\u5f8c\u00a0<\/h3>\n<p><strong>\u672a\u652f\u7d66\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u306e\u306f\u8acb\u6c42\u304b\u30895-6\u304b\u6708\u5f8c\u3068\u306a\u308a\u307e\u3059\u3002<\/strong>\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u304c\u7d42\u308f\u308b\u3068\u3001\u7d043\u304b\u30894\u304b\u6708\u5f8c\u306b\u3001\u300c\u672a\u652f\u7d66\u3010\u5e74\u91d1\u30fb\u4fdd\u967a\u7d66\u4ed8\u3011\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u304c\u9001\u4ed8\u3055\u308c\u3001\u53d7\u3051\u53d6\u308c\u308b\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5b9f\u969b\u306b\u672a\u652f\u7d66\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u306e\u306f\u3001\u3055\u3089\u306b50\u65e5\u7a0b\u5ea6\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u3001 \u53d7\u53d6\u307e\u3067\u306b\u306f\u304b\u306a\u308a\u6642\u9593\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u53d7\u7d66\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u300c\u4e0d\u8a72\u5f53\u901a\u77e5\u66f8\u300d\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u672a\u652f\u7d66\u3010\u5e74\u91d1\u30fb\u4fdd\u967a\u7d66\u4ed8\u3011\u6c7a\u5b9a\u901a\u77e5\u66f8<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/08\/av3xvdq5xv-1742782981.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p style=\"text-align: right;\">\u539a\u751f\u52b4\u50cd\u7701\u3000<a href=\"https:\/\/www.mhlw.go.jp\/content\/12500000\/001247177.pdf\" target=\"_blank\" rel=\"noopener\">\u672a\u652f\u7d66\u5e74\u91d1\u304a\u624b\u7d9a\u304d\u30ac\u30a4\u30c9<\/a><\/p>\n<h2 id=\"4yb0nezjh5ajp9qgxvuh1d\">4.\u672a\u652f\u7d66\u5e74\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u304c\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/h2>\n<p><strong><u>\u672a\u652f\u7d66\u5e74\u91d1\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u306a\u308a\u307e\u305b\u3093\u3002<strong><u>\u3059\u306a\u308f\u3061\u3001<\/u><\/strong><strong><u>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/strong><\/u><\/strong><span style=\"font-size: 16px; color: #383838;\">\u672a<\/span><span style=\"font-size: 16px; color: #333333;\">\u652f\u7d66\u5e74\u91d1\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u306f\u3001<\/span><span style=\"font-size: 16px; color: #383838;\"><strong>\u300c\u907a\u65cf\u56fa\u6709\u306e\u6a29\u5229\u300d<\/strong>\u3068\u3057\u3066\u4fdd\u969c\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u76f8\u7d9a\u4eba\u3067\u5206\u3051\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u3057\u304b\u3057\u3001<u>\u53d7\u3051\u53d6\u3063\u305f\u907a\u65cf\u306e<strong>\u4e00\u6642\u6240\u5f97<\/strong>\u306b\u8a72\u5f53\u3057\u3001<strong>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/u>\u305d\u306e\u5834\u5408\u3092\u4e0b\u306e\u8868\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left; width: 484.417px;\"><strong>\u672a\u652f\u7d66\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5e74\u306e<\/strong><strong>\u672a\u652f\u7d66\u5e74\u91d1\u3092\u542b\u3080\u4e00\u6642\u6240\u5f97\u306e\u5408\u8a08<\/strong><\/th>\n<th style=\"background-color: #ecf4e8; text-align: center; width: 294.517px;\"><strong>\u78ba\u5b9a\u7533\u544a<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 484.417px;\"><span style=\"font-size: 16px; color: #000000;\">50\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: center; width: 294.517px;\">\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 484.417px;\"><span style=\"font-size: inherit; color: #e25041;\"><strong>50\u4e07\u5186\u3088\u308a\u591a\u3044<\/strong><\/span><\/td>\n<td style=\"text-align: center; width: 294.517px;\"><span style=\"font-size: inherit; color: #e25041;\"><strong>\u5fc5\u8981<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" target=\"_blank\" rel=\"noopener\">No.1490\u2003\u4e00\u6642\u6240\u5f97<\/a><\/p>\n<h2 id=\"o6obhtgsl58usfyn2m8q7c\">5.\u307e\u3068\u3081<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001<strong>\u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5e74\u91d1\u306a\u306e\u304b\u3001\u53d7\u3051\u53d6\u308c\u308b\u4eba\u306f\u8ab0\u306a\u306e\u304b\u3001\u305d\u306e\u8acb\u6c42\u624b\u7d9a\u304d\u3001\u672a\u652f\u7d66\u5e74\u91d1\u306e\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5e74\u91d1\u306e\u632f\u308a\u8fbc\u307f\u5148\u3068\u306a\u3063\u3066\u3044\u305f\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u304a\u624b\u7d9a\u304d\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u5fd8\u308c\u305a\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u672a\u652f\u7d66\u5e74\u91d1\u306b\u3064\u3044\u3066\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u7686\u69d8\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5e74\u91d1\u306a\u306e\u3060\u308d\u3046\u304b\u300d\u300c\u8ab0\u304c\u53d7\u3051\u53d6\u308c\u308b\u3082\u306e\u306a\u306e\u3060\u308d\u3046\u304b\u300d \u300c\u53d7\u3051\u53d6\u308b\u305f\u3081\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u306e\u3060\u308d\u3046\u304b\u300d \u3053\u306e\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u306e\u7686\u69d8\u306f\u305d\u3093\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u672a\u652f\u7d66\u5e74\u91d1\u3068\u306f\u3001\u5e74\u91d1 [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":7027,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[12],"class_list":["post-7032","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-souzoku"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=7032"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7032\/revisions"}],"predecessor-version":[{"id":7033,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7032\/revisions\/7033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/7027"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=7032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=7032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}