{"id":7170,"date":"2025-12-05T11:57:41","date_gmt":"2025-12-05T02:57:41","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=7170"},"modified":"2025-12-05T11:57:41","modified_gmt":"2025-12-05T02:57:41","slug":"legacy","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/legacy","title":{"rendered":"\u907a\u8d08\u3068\u306f\uff1f\u76f8\u7d9a\u3068\u306e\u9055\u3044\u30fb\u907a\u8d08\u306e\u7a2e\u985e\u30fb\u624b\u7d9a\u304d\u30fb\u7a0e\u91d1\u3092\u3084\u3055\u3057\u304f\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u8ca1\u7523\u3092\u6e21\u3059\u65b9\u6cd5\u3068\u3057\u3066\u300c\u907a\u8d08\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u77e5\u3063\u305f\u3051\u308c\u3069\u3001\u3069\u3093\u306a\u65b9\u6cd5\u306a\u306e\u3060\u308d\u3046\u300d<br data-start=\"80\" data-end=\"83\" \/><br 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#000000;\">\u53d7\u907a\u8005\uff08\u907a\u8d08\u3092\u53d7\u3051\u308b\u4eba\uff09\u306b\u6307\u5b9a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u9577\u5e74\u304a\u4e16\u8a71\u306b\u306a\u3063\u305f\u53cb\u4eba<\/li>\n<li>\u4ecb\u8b77\u3092\u3057\u3066\u304f\u308c\u305f\u4eba<\/li>\n<li>\u7525\u3084\u59ea\u306a\u3069\u306e\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u89aa\u65cf<\/li>\n<li>\u5b66\u6821\u6cd5\u4eba\u3084NPO\u6cd5\u4eba\u306a\u3069\u306e\u56e3\u4f53<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/12\/1qaLbXVT5cQOserEdClzPGhWK-1761784273.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"71pdzo1oh3te3bikcvvrpw\">\u203b\u907a\u8d08\u3068\u76f8\u7d9a\u306f\u5225\u7269<\/h3>\n<p>\u907a<span style=\"font-size: 16px; color: #000000;\">\u8d08\u3068\u76f8\u7d9a\u306f\u5225\u7269\u3067\u3059\u3002<\/span>\u3069\u3061\u3089\u3082\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001<strong>\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span class=\"fr-close-ul\"><strong>\u76f8\u7d9a<\/strong>\uff1a\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f<strong>\u76f8\u7d9a\u4eba\uff08\u914d\u5076\u8005\u30fb\u5b50\u306a\u3069\uff09<\/strong>\u304c\u3001\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068<\/span><br \/>\n<strong>\u907a\u8d08<\/strong>\uff1a\u907a\u8a00\u66f8\u306b\u3088\u3063\u3066\u3001<strong>\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba<\/strong>\u306b\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u76f8\u7d9a\u306f\u300c\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u306b\u3088\u308b\u8ca1\u7523\u306e\u5f15\u7d99\u304e\u300d\u3067\u3001\u907a\u8d08\u306f\u300c\u907a\u8a00\u8005\u306e\u610f\u601d\u306b\u3088\u308b\u8ca1\u7523\u306e\u79fb\u8ee2\u300d\u3067\u3059\u3002<\/p>\n<h2 id=\"3jnugwjun6c2qm1tx0zbt4\">2.\u907a\u8d08\u306e2\u3064\u306e\u7a2e\u985e\u3068\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4<\/h2>\n<p>\u907a\u8d08\u306b\u306f\u3001\u4e3b\u306b<strong>2\u3064\u306e\u7a2e\u985e<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u672c\u7ae0\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5185\u5bb9\u3084\u7279\u5fb4\u3092\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><br 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id=\"qefjetvdrk4yrj7q5vvvx\">2-1.\u5305\u62ec\u907a\u8d08\uff1a\u8ca1\u7523\u5168\u4f53\u3084\u5272\u5408\u3092\u6307\u5b9a\u3057\u3066\u6e21\u3059\u65b9\u6cd5<\/h3>\n<p>\u5305\u62ec\u907a\u8d08\u3068\u306f\u3001<strong>\u907a\u8a00\u8005\u306e\u8ca1\u7523\u5168\u4f53\u3084\u305d\u306e\u4e00\u5b9a\u5272\u5408\u3092\u307e\u3068\u3081\u3066\u6e21\u3059\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<br data-start=\"270\" data-end=\"273\" \/><br 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id=\"g08lhitys131lauk8koj\">2-2.\u7279\u5b9a\u907a\u8d08\uff1a\u7279\u5b9a\u306e\u8ca1\u7523\u3092\u6e21\u3059\u65b9\u6cd5<\/h3>\n<p>\u7279\u5b9a\u907a\u8d08\u3068\u306f\u3001<strong>\u7279\u5b9a\u306e\u8ca1\u7523\u3092\u6307\u5b9a\u3057\u3066\u6e21\u3059\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<br data-start=\"499\" data-end=\"502\" \/><br \/>\n\u305f\u3068\u3048\u3070\u3001\u300c\u81ea\u5b85\u306e\u571f\u5730\u7532\u3001\u5efa\u7269\u4e59\u3092\u304a\u4e16\u8a71\u306b\u306a\u3063\u305f\u77e5\u4ebaA\u306b\u907a\u8d08\u3059\u308b\u300d\u300cA\u9280\u884c\u666e\u901a\u9810\u91d1\u53e3\u5ea7\u306e100\u4e07\u5186\u3092\u53cb\u4ebaB\u306b\u907a\u8d08\u3059\u308b\u300d\u306a\u3069\u3001\u8ca1\u7523\u3092\u660e\u78ba\u306b\u6307\u5b9a<span style=\"font-size: 16px; color: #333333;\">\u3057\u3066\u6e21\u3059\u5f62\u5f0f\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: 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class=\"fr-draggable\" \/><\/p>\n<h3 id=\"dhetl4kpbvlgpc13xnaebj\">3-1.\u3069\u306e\u8ca1\u7523\u3092\u8ab0\u306b\u907a\u8d08\u3057\u305f\u3044\u304b\u6c7a\u3081\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001<strong>\u907a\u8d08\u3057\u305f\u3044\u8ca1\u7523\u3068\u76f8\u624b\uff08\u53d7\u907a\u8005\uff09\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068<\/strong>\u304b\u3089\u59cb\u3081\u307e\u3059\u3002<br data-start=\"293\" data-end=\"296\" \/><br \/>\n\u8ca1\u7523\u306b\u306f\u3001\u73fe\u91d1\u30fb\u9810\u91d1\u30fb\u4e0d\u52d5\u7523\u30fb\u682a\u5f0f\u30fb\u5b9d\u98fe\u54c1\u306a\u3069\u3001\u5f62\u306e\u3042\u308b\u3082\u306e\u3082\u3001\u4f1a\u54e1\u6a29\u3084\u8457\u4f5c\u6a29\u306a\u3069\u306e\u6a29\u5229\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u907a\u8d08\u3057\u305f\u3044\u76f8\u624b\uff08\u53d7\u907a\u8005\uff09\u306f\u3001<strong>\u76f8\u7d9a\u4eba\u4ee5\u5916\u3067\u3082\u8ab0\u3067\u3082\u6307\u5b9a\u3067\u304d\u307e\u3059\u3002<\/strong><br data-start=\"391\" data-end=\"394\" \/><br \/>\n\u305f\u3068\u3048\u3070\u3001\u89aa\u65cf\u4ee5\u5916\u306e\u53cb\u4eba\u3001\u4ecb\u8b77\u3092\u3057\u3066\u304f\u308c\u305f\u4eba\u3001\u5730\u57df\u306e\u56e3\u4f53\u3001NPO\u6cd5\u4eba\u306a\u3069\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"6jhgtkivp9owydj3ji9kzj\">3-2.\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3001\u4fdd\u7ba1\u3059\u308b<\/h3>\n<p>\u907a\u8d08\u306f\u907a\u8a00\u66f8\u306b\u3088\u3063\u3066\u884c\u3046\u305f\u3081\u3001<strong>\u5fc5\u305a\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u306e\u7a2e\u985e\u306b\u306f\u3001\u300c\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u300d\u300c\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u300d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u78ba\u5b9f\u306b\u5185\u5bb9\u3092\u5b9f\u73fe\u3057\u305f\u3044\u5834\u5408\u306f\u3001<strong>\u516c\u8a3c\u5f79\u5834\u3067\u4f5c\u6210\u3059\u308b\u300c\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u300d<\/strong>\u304c\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u306e\u5834\u5408\u306f\u3001\u539f\u672c\u304c\u516c\u8a3c\u5f79\u5834\u306b\u4fdd\u7ba1\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u306e\u5834\u5408\u306f\u3001\u6cd5\u52d9\u5c40\u306e\u300c\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u66f8\u4fdd\u7ba1\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u5b89\u5168\u306b\u4fdd\u7ba1\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u305f\u5f8c\u3067<u>\u907a\u8a00\u66f8\u304c\u898b\u3064\u304b\u308b\u3068\u3001\u4e00\u65e6\u884c\u3063\u305f\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u3084\u308a\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3053\u3068\u304a\u3088\u3073\u4fdd\u7ba1\u5834\u6240\u3092\u5bb6\u65cf\u3084\u4fe1\u983c\u3067\u304d\u308b\u4eba\u306b\u4f1d\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/u><\/p>\n<p>\u306a\u304a\u3001\u5e73\u6210\u5143\u5e74\u4ee5\u964d\u306b\u4f5c\u6210\u3055\u308c\u305f\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u306b\u95a2\u3057\u3066\u306f\u3001\u907a\u8a00\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\uff08\u4ea1\u304f\u306a\u308b\u524d\u306f\u672c\u4eba\u306e\u307f\uff09\u306b\u3001\u76f8\u7d9a\u4eba\u7b49\u306e\u5229\u5bb3\u95a2\u4fc2\u4eba\u304c\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u306e\u6709\u7121\u306a\u3069\u3092\u691c\u7d22\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u304c\u3042\u308a\u307e\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\/notarial-deed-will-dispute\" target=\"_blank\" rel=\"noopener\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3057\u3066\u3082\u3082\u3081\u308b\uff1f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff16\u3064\u306e\u30b3\u30c4\u3092\u7d39\u4ecb<\/a><\/p>\n<h3 id=\"lte6phac4rkl8chujy9s8c\">3-3.\u3054\u901d\u53bb\u5f8c\u306b\u907a\u8a00\u3092\u57f7\u884c\u3059\u308b<\/h3>\n<p>\u907a\u8a00\u8005\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u306b\u5f93\u3063\u3066\u907a\u8d08\u304c\u5b9f\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u907a\u8a00\u306e\u57f7\u884c\u306f\u3001\u901a\u5e38\u300c\u907a\u8a00\u57f7\u884c\u8005\uff08\u3044\u3054\u3093\u3057\u3063\u3053\u3046\u3057\u3083\uff09\u300d\u304c\u884c\u3044\u307e\u3059\u3002\u907a\u8a00\u57f7\u884c\u8005\u3068\u306f\u3001<strong>\u907a\u8a00\u306e\u5185\u5bb9\u3092\u5b9f\u969b\u306b\u5b9f\u73fe\u3059\u308b\u5f79\u5272\u3092\u6301\u3064\u4eba<\/strong>\u3067\u3001\u907a\u8a00\u66f8\u3067\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5c02\u9580\u5bb6\uff08\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\uff09\u3092\u6307\u5b9a\u3057\u3066\u304a\u304f\u3068\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3084\u8ca1\u7523\u306e\u5206\u914d\u306a\u3069\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u907a\u8a00\u57f7\u884c\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u306e\u5354\u8b70\u3067\u5b9f\u884c\u3055\u308c\u307e\u3059\u304c\u3001\u624b\u7d9a\u304d\u304c\u8907\u96d1\u306b\u306a\u3063\u305f\u308a\u3001\u4e89\u3044\u306e\u539f\u56e0\u306b\u306a\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001<strong>\u3042\u3089\u304b\u3058\u3081\u4fe1\u983c\u3067\u304d\u308b\u4eba\u3092\u6307\u5b9a\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/executor-heir-same\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u57f7\u884c\u8005\u3068\u76f8\u7d9a\u4eba\u306f\u540c\u4e00\u4eba\u7269\u3067\u5927\u4e08\u592b\uff1f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u3079\u304d\u7406\u7531\u3068\u306f<\/a><\/p>\n<h2 id=\"ondftq7tzcj8dx7x4raq\">4.\u907a\u8d08\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n<p>\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u3001<strong>\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u306e\u304c\u57fa\u672c<\/strong>\u3067\u3059\u3002<u>\u907a\u8d08\u3068\u76f8\u7d9a\u306f\u3069\u3061\u3089\u3082\u300c\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304b\u3089\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u300d\u70b9\u3067\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u7a0e\u91d1\u306e\u6271\u3044\u306b\u306f\u5c11\u3057\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"zknrcjonbknjhblxwt1wvc\">4-1.\u907a\u8d08\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/h3>\n<p>\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001<strong>\u53d7\u907a\u8005\uff08\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff09\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e<\/strong>\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u907a\u8d08\u304c\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u300d\u884c\u70ba\u306b\u3042\u305f\u308b\u305f\u3081\u3067\u3059\u3002<br data-start=\"386\" data-end=\"389\" \/><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u00a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4102.htm\" target=\"_blank\" rel=\"noopener\">No.4102\u2003\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/a><\/p>\n<h3 id=\"kyhy8qfmjhdwlvy2zoi8d\">4-2.\u907a\u8d08\u3068\u76f8\u7d9a\u3067\u306f\u7a0e\u91d1\u306e\u6271\u3044\u304c\u7570\u306a\u308b<\/h3>\n<p>\u76f8\u7d9a\u3068\u907a\u8d08\u306f\u3044\u305a\u308c\u3082\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u304c\u3001\u6b21\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div tabindex=\"-1\">\n<table width=\"100%\">\n<thead data-end=\"646\" data-start=\"630\">\n<tr data-end=\"646\" data-start=\"630\">\n<th data-col-size=\"sm\" data-end=\"635\" data-start=\"630\" style=\"text-align: center;\"><\/th>\n<th data-col-size=\"sm\" data-end=\"640\" data-start=\"635\" style=\"text-align: center;\">\u76f8\u7d9a<\/th>\n<th data-col-size=\"sm\" data-end=\"646\" data-start=\"640\" style=\"text-align: center;\"><strong>\u907a\u8d08<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"820\" data-start=\"670\">\n<tr data-end=\"701\" data-start=\"670\">\n<td>\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u4eba<\/td>\n<td data-col-size=\"sm\" data-end=\"689\" data-start=\"681\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/td>\n<td data-col-size=\"sm\" data-end=\"701\" data-start=\"689\">\u76f8\u7d9a\u4eba<u>\u4ee5\u5916<\/u>\u3082\u53ef\u80fd<\/td>\n<\/tr>\n<tr data-end=\"742\" data-start=\"702\">\n<td>\u7a0e\u91d1\u306e\u7a2e\u985e<\/td>\n<td data-col-size=\"sm\" data-end=\"716\" data-start=\"710\">\u76f8\u7d9a\u7a0e\uff082\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u591a\u3044\uff09<\/td>\n<td data-col-size=\"sm\" data-end=\"742\" data-start=\"716\"><strong>\u76f8\u7d9a\u7a0e\uff08\u305f\u3060\u3057<u>2\u5272\u52a0\u7b97<\/u>\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff09<\/strong><\/td>\n<\/tr>\n<tr data-end=\"820\" data-start=\"772\">\n<td>\u975e\u8ab2\u7a0e\u67a0\u30fb\u7279\u4f8b\u30fb\u63a7\u9664<\/td>\n<td data-col-size=\"sm\" data-end=\"799\" data-start=\"782\">\u76f8\u7d9a\u4eba\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u304c\u591a\u3044<\/td>\n<td data-col-size=\"sm\" data-end=\"820\" data-start=\"799\"><strong>\u76f8\u7d9a\u4eba\u4ee5\u5916\u306f<u>\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u591a\u3044<\/u><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u907a\u8d08\u306e\u5834\u5408\u306f\u3001<strong>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97<\/strong>\u306e\u5bfe\u8c61\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<strong>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97<\/strong>\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304b\u3089\u76f8\u7d9a\u30fb\u907a\u8d08\u306a\u3069\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u7236\u30fb\u6bcd\u30fb\u5b50\u30fb\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5b6b\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\uff09\u3001\u304a\u3088\u3073\u914d\u5076\u8005<u><strong>\u4ee5\u5916<\/strong><\/u>\u306e\u4eba\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u4eba\u306e\u7a0e\u984d\u63a7\u9664\u524d\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u30012\u5272\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/sozokuzei-2warikasan\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\uff5c\u5bfe\u8c61\u8005\u30fb\u4f8b\u5916\u30fb\u3088\u304f\u3042\u308b\u8cea\u554fQ&amp;A\u4ed8\u304d\u5b8c\u5168\u30ac\u30a4\u30c9<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\" target=\"_blank\" rel=\"noopener\">No.4157\u2003\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><\/p>\n<p>\u307e\u305f\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u3084\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306a\u3069\u3001<strong>\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u3084\u7279\u4f8b<\/strong>\u306f\u3001\u57fa\u672c\u7684\u306b\u306f<strong>\u76f8\u7d9a\u4eba\u306b\u3057\u304b\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/strong>\u305d\u306e\u305f\u3081\u3001<u>\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u907a\u8d08\u3059\u308b\u5834\u5408\u306f\u3001\u540c\u3058\u8ca1\u7523\u984d\u3067\u3082<strong>\u76f8\u7d9a\u4eba\u3088\u308a\u3082\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b<\/strong>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"f9a69pr7xhbw4bq9a6hyqf\">4-3.\u56fd\u30fb\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3084\u6cd5\u4eba\u304a\u3088\u3073\u516c\u76ca\u6027\u306e\u9ad8\u3044\u4e8b\u696d\u3092\u884c\u3046\u500b\u4eba\u30fb\u56e3\u4f53\u3078\u306e\u300c\u907a\u8d08\u306b\u3088\u308b\u300d\u5bc4\u9644\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u306e\u610f\u601d\u306b\u3088\u308a\u3001\u56fd\u30fb\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3084\u6cd5\u4eba\u306b\u907a\u8d08\u3057\u305f\u5834\u5408\u3001\u539f\u5247\u7684\u306b\u76f8\u7d9a\u7a0e\u306f\u8ab2\u305b\u3089\u308c\u307e\u305b\u3093\u3002\u500b\u4eba\u304a\u3088\u3073\u4efb\u610f\u56e3\u4f53\u306b\u907a\u8d08\u3057\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u7684\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u304c\u3001\u516c\u76ca\u7684\u306a\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u306a\u3069\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3068\u304d\u306b\u306f\u76f8\u7d9a\u7a0e\u306f\u8ab2\u305b\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u907a\u8d08\u3057\u305f\u8ca1\u7523\u304c\u542b\u307f\u76ca\u306e\u3042\u308b\u571f\u5730\u3084\u682a\u5f0f\u306e\u5834\u5408\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fd\u30fb\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3084\u516c\u76ca\u6027\u306e\u9ad8\u3044\u4e00\u5b9a\u306e\u56e3\u4f53\u306b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u907a\u8d08\u3092\u3057\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u65b9\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u5bc4\u9644\u91d1\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u305f\u308a\u3001\u524d\u8ff0\u3057\u305f\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u304f\u306a\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u907a\u8d08\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u8ca1\u7523\u3092\u5bc4\u9644\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u5bc4\u9644\u5148\u304c\u7279\u5b9a\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306a\u3069\u3067\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u7b49\u306e\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6761\u4ef6\u306a\u3069\u304c\u53b3\u5bc6\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u65e9\u3044\u6bb5\u968e\u304b\u3089\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u4e0b\u8a18\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4141.htm\" target=\"_blank\" rel=\"noopener\">No.4141\u2003\u76f8\u7d9a\u8ca1\u7523\u3092\u516c\u76ca\u6cd5\u4eba\u306a\u3069\u306b\u5bc4\u9644\u3057\u305f\u3068\u304d<\/a><\/p>\n<p>\u3069\u3061\u3089\u306e\u5834\u5408\u3082\u3001\u907a\u8d08\u3092\u53d7\u3051\u308b\u5074\u306e\u56e3\u4f53\u304c\u53d7\u3051\u5165\u308c\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"oatd65w72qk8gnm7r69rih\">5.\u907a\u8d08\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u907a\u8d08\u306f\u3001\u81ea\u5206\u306e\u60f3\u3044\u3092\u5f62\u306b\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f<strong>\u76f8\u7d9a\u4eba\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u3084\u3001\u907a\u8a00\u66f8\u81ea\u4f53\u304c\u7121\u52b9\u306b\u306a\u308b\u304a\u305d\u308c<\/strong>\u3082\u3042\u308a\u307e\u3059\u3002\u672c\u7ae0\u3067\u306f\u3001\u907a\u8d08\u3092\u884c\u3046\u3068\u304d\u306b\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"igw9wvyli4moxmupjcycck\">5-1.\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\u306b\u914d\u616e\u3059\u308b<\/h3>\n<p>\u907a\u8d08\u3092\u884c\u3046\u969b\u306b\u6700\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304c\u3001<strong>\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\uff08\u3044\u308a\u3085\u3046\u3076\u3093\uff09\u3067\u3059\u3002\u907a\u7559\u5206\u3068\u306f\u3001\u6cd5\u5f8b\u3067\u4fdd\u969c\u3055\u308c\u305f\u6700\u4f4e\u9650\u306e\u53d6\u308a\u5206<\/strong>\u306e\u3053\u3068\u3067\u3001\u914d\u5076\u8005\u3084\u5b50\u306a\u3069\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u3001\u4e00\u5b9a\u5272\u5408\u306e\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u907a\u8d08\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u76f8\u7d9a\u4eba\u306f\u300c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u300d\u3092\u884c\u3044\u3001<strong>\u907a\u8d08\u3055\u308c\u305f\u8ca1\u7523\u306e\u4e00\u90e8\u3092\u53d6\u308a\u623b\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u306e\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u300c\u5168\u8ca1\u7523\u3092\u53cb\u4eba\u306b\u907a\u8d08\u3059\u308b\u300d\u3068\u66f8\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u3068\u3001\u305d\u306e\u307e\u307e\u3067\u306f\u907a\u7559\u5206\u4fb5\u5bb3\u3068\u306a\u308a\u3001\u5f8c\u306b\u4e89\u3044\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u907a\u8d08\u3092\u691c\u8a0e\u3059\u308b\u3068\u304d\u306f\u3001<strong>\u907a\u7559\u5206\u3092\u8003\u616e\u3057\u305f\u8ca1\u7523\u914d\u5206<\/strong>\u3092\u610f\u8b58\u3057\u3001\u3067\u304d\u308c\u3070\u5c02\u9580\u5bb6\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4f9d\u983c\u3059\u308b\u306e\u304c\u5b89\u5fc3\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\/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><\/p>\n<h3 id=\"6tk1qmezeqkcb3v2incct7\">5-2.\u53d7\u907a\u8005\u306b\u8ca0\u62c5\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/h3>\n<p>\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff08\u53d7\u907a\u8005\uff09\u306b\u306f\u3001<strong>\u7a0e\u91d1\u3084\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u3053\u3068<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3084\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981<\/strong>\u304c\u3042\u308b<\/li>\n<li><strong>\u4e0d\u52d5\u7523<\/strong>\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f<strong>\u767b\u8a18\u8cbb\u7528\u3084\u767b\u9332\u514d\u8a31\u7a0e<\/strong>\u304c\u304b\u304b\u308b<\/li>\n<li>\u73fe\u91d1\u4ee5\u5916\u306e\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001<strong>\u7dad\u6301\u8cbb\u30fb\u7ba1\u7406\u8cbb\u30fb\u7a0e\u91d1<\/strong>\u306a\u3069\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<li>\u907a\u8a00\u57f7\u884c\u8005\u3068\u306e<strong>\u3084\u308a\u53d6\u308a\u3084\u3001\u8ca1\u7523\u306e\u540d\u7fa9\u5909\u66f4<\/strong>\u306b\u624b\u9593\u6687\u304c\u304b\u304b\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u907a\u8d08\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u3053\u3046\u3057\u305f\u8ca0\u62c5\u3092\u8e0f\u307e\u3048\u3066\u3001\u53d7\u907a\u8005\u304c\u7a0e\u91d1\u3084\u7ba1\u7406\u306e\u8ca0\u62c5\u306b\u56f0\u3089\u306a\u3044\u3088\u3046\u3001<strong>\u4e8b\u524d\u306b\u7c21\u5358\u306a\u8aac\u660e\u3084\u76f8\u8ac7<\/strong>\u3092\u3057\u3066\u304a\u304f\u3001\u3042\u308b\u3044\u306f\u3001\u907a\u8a00\u57f7\u884c\u8005\u306b\u5c02\u9580\u5bb6\uff08\u53f8\u6cd5\u66f8\u58eb\u30fb\u5f01\u8b77\u58eb\u306a\u3069\uff09\u3092\u6307\u5b9a\u3057\u3066\u3001<strong>\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u4f53\u5236<\/strong>\u3092\u6574\u3048\u3066\u304a\u304f\u306a\u3069\u3001\u5bfe\u7b56\u30fb\u6e96\u5099\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"ogv8y52yi2fi2bshwvm8c\">5-3.\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u304c\u66d6\u6627\u3060\u3068\u7121\u52b9\u306b\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/h3>\n<p>\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u304c\u3042\u3044\u307e\u3044\u306a\u5834\u5408\u3001<strong>\u907a\u8d08\u306e\u52b9\u529b\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044<\/strong>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u8a18\u8f09\u306f\u30c8\u30e9\u30d6\u30eb\u306e\u3082\u3068\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u5bb6\u3092\u9577\u7537\u306b\u6e21\u3059\u300d\u2192 \u3069\u306e\u4e0d\u52d5\u7523\u3092\u6307\u3059\u304b\u7279\u5b9a\u3067\u304d\u306a\u3044<\/li>\n<li>\u300c\u9810\u91d1\u3092\u9577\u5973\u306b\u6e21\u3059\u300d\u2192 \u3069\u306e\u53e3\u5ea7\u304b\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044<\/li>\n<li>\u300c\u53cb\u4ebaA\u306b\u304a\u4e16\u8a71\u306b\u306a\u3063\u305f\u5206\u3092\u6e21\u3059\u300d\u2192 \u91d1\u984d\u3084\u5185\u5bb9\u304c\u4e0d\u660e\u78ba<\/li>\n<\/ul>\n<p>\u3053\u306e\u3088\u3046\u306a\u66d6\u6627\u306a\u8868\u73fe\u3067\u306f\u3001<strong>\u907a\u8a00\u57f7\u884c\u304c\u3067\u304d\u305a\u306b\u7121\u52b9\u3068\u5224\u65ad\u3055\u308c\u308b<\/strong>\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u306f\u3001\u8ca1\u7523\u306e\u5185\u5bb9\u3084\u6240\u5728\u5730\u3001\u91d1\u984d\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u7279\u306b\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3068\u7121\u52b9\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u6cd5\u7684\u306b\u6709\u52b9\u306a\u907a\u8a00\u66f8\u3092\u78ba\u5b9f\u306b\u4f5c\u6210\u3055\u308c\u305f\u3044\u3068\u304d\u306f\u3001\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u304c\u304a\u3059\u3059\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\/notarial-deed-will-dispute\" target=\"_blank\" rel=\"noopener\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3092\u4f5c\u6210\u3057\u3066\u3082\u3082\u3081\u308b\uff1f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff16\u3064\u306e\u30b3\u30c4\u3092\u7d39\u4ecb<\/a><\/p>\n<h3 id=\"ee6e3dwe1zypo1hkotcy\">5-4.\u5c02\u9580\u5bb6\u306b\u65e9\u3081\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p>\u907a\u8d08\u3092\u6c7a\u3081\u305f\u3089\u3001\u5c02\u9580\u5bb6\u306b\u65e9\u3081\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u907a\u8d08\u306f\u3001\u907a\u8a00\u66f8\u306e\u66f8\u304d\u65b9\u3072\u3068\u3064\u3067\u3001\u7a0e\u91d1\u3084\u767b\u8a18\u3001\u76f8\u7d9a\u4eba\u3068\u306e\u95a2\u4fc2\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u907a\u8d08\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u4e0b\u306e\u8868\u3092\u53c2\u8003\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u5c02\u9580\u5bb6\u306b\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><strong>\u76f8\u8ac7\u5148<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u76f8\u8ac7\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 37.2396%; text-align: center;\">\u7a0e\u7406\u58eb<\/td>\n<td style=\"width: 62.7604%; text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u91d1\u306e\u8a08\u7b97\u30fb\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306a\u3069<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.2396%; text-align: center;\">\u53f8\u6cd5\u66f8\u58eb<\/td>\n<td style=\"width: 62.7604%; text-align: center;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u907a\u8a00\u57f7\u884c\u30fb<\/span>\u767b\u8a18\u624b\u7d9a\u304d\u306a\u3069<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.2396%; text-align: center;\">\u5f01\u8b77\u58eb<\/td>\n<td style=\"width: 62.7604%; text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u907a\u8a00\u4f5c\u6210\u30fb\u907a\u7559\u5206\u3084\u76f8\u7d9a\u4eba\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u5bfe\u5fdc\u306a\u3069<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7279\u306b\u300c\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u907a\u8d08\u3057\u305f\u3044\u300d\u300c\u5bc4\u4ed8\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u300d\u5834\u5408\u306f\u3001\u7a0e\u8ca0\u62c5\u3084\u5b9f\u884c\u53ef\u80fd\u6027\u3092\u5341\u5206\u306b\u78ba\u8a8d\u3057\u3066\u304b\u3089\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"r4d5fz0r2wvn7eks5sv5i\">6.\u907a\u8d08\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\uff08Q&amp;A\uff09<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u907a\u8d08\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"alckwuq7ofamo5ieicfo9\">6-1.\u907a\u8d08\u3068\u76f8\u7d9a\u306e\u9055\u3044\u306f\uff1f<\/h3>\n<p>A.\u907a\u8d08\u3068\u76f8\u7d9a\u306f\u3001\u3069\u3061\u3089\u3082\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001<strong>\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u76f8\u7d9a<\/strong>\uff1a\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f<strong>\u76f8\u7d9a\u4eba\uff08\u914d\u5076\u8005\u30fb\u5b50\u306a\u3069\uff09<\/strong>\u304c\u3001\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068<br \/>\n<strong>\u907a\u8d08<\/strong>\uff1a\u907a\u8a00\u66f8\u306b\u3088\u3063\u3066\u3001<strong>\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba<\/strong>\u306b\u8ca1\u7523\u3092\u6e21\u3059\u3053\u3068<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u76f8\u7d9a\u306f\u300c\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u306b\u3088\u308b\u8ca1\u7523\u306e\u5f15\u7d99\u304e\u300d\u3067\u3001\u907a\u8d08\u306f\u300c\u907a\u8a00\u8005\u306e\u610f\u601d\u306b\u3088\u308b\u8ca1\u7523\u306e\u79fb\u8ee2\u300d\u3067\u3059\u3002<\/p>\n<h3 id=\"jrijx7ps9b8f6m6u0t1v9\">6-2.\u907a\u8d08\u3068\u8d08\u4e0e\uff08\u6b7b\u56e0\u8d08\u4e0e\uff09\u306e\u9055\u3044\u306f\uff1f<\/h3>\n<p>A.\u907a\u8d08\u3068\u6b7b\u56e0\u8d08\u4e0e\u306f\u3001\u3069\u3061\u3089\u3082\u300c\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3042\u3068\u306b\u8ca1\u7523\u3092\u6e21\u3059\u300d\u70b9\u3067\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001<strong>\u5951\u7d04\u306e\u6709\u7121<\/strong>\u304c\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002\u4e0b\u306e\u8868\u306f\u9055\u3044\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shiin-zoyo\" target=\"_blank\" rel=\"noopener\">\u4ea1\u304f\u306a\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u8d08\u4e0e\u3059\u308b\u3001\u6b7b\u56e0\u8d08\u4e0e\u3068\u306f\uff1f<\/a><\/p>\n<div tabindex=\"-1\">\n<table width=\"100%\">\n<thead data-end=\"507\" data-start=\"489\">\n<tr data-end=\"507\" data-start=\"489\">\n<th data-col-size=\"sm\" data-end=\"494\" data-start=\"489\" style=\"text-align: center; width: 21.8648%;\">\u533a\u5206<\/th>\n<th data-col-size=\"sm\" data-end=\"499\" data-start=\"494\" style=\"text-align: center; width: 34.021%;\">\u907a\u8d08<\/th>\n<th data-col-size=\"sm\" data-end=\"507\" data-start=\"499\" style=\"text-align: center; width: 43.9738%;\">\u6b7b\u56e0\u8d08\u4e0e<\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"702\" data-start=\"536\">\n<tr data-end=\"578\" data-start=\"536\">\n<th>\u6210\u7acb\u306e\u3057\u304b\u305f<\/th>\n<td data-col-size=\"sm\" data-end=\"561\" data-start=\"545\" style=\"width: 34.021%;\">\u907a\u8a00\u66f8\u306b\u3088\u3063\u3066<u>\u4e00\u65b9\u7684<\/u><span style=\"font-size: medium; color: #333333;\">\u306b<\/span>\u884c\u3046<\/td>\n<td data-col-size=\"sm\" data-end=\"578\" data-start=\"561\" style=\"width: 43.9738%;\"><strong>\u5951\u7d04\u306b\u3088\u3063\u3066<u>\u4e21\u8005\u304c\u5408\u610f<\/u>\u3059\u308b<\/strong><\/td>\n<\/tr>\n<tr data-end=\"612\" data-start=\"579\">\n<th>\u52b9\u529b\u304c\u767a\u751f\u3059\u308b\u6642\u671f<\/th>\n<td data-col-size=\"sm\" data-end=\"601\" data-start=\"591\" style=\"width: 34.021%;\">\u907a\u8a00\u8005\u306e\u6b7b\u4ea1\u6642<\/td>\n<td data-col-size=\"sm\" data-end=\"612\" data-start=\"601\" style=\"width: 43.9738%;\">\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u6642<\/td>\n<\/tr>\n<tr data-end=\"668\" data-start=\"613\">\n<th>\u53d6\u6d88\u3057\u306e\u53ef\u5426<\/th>\n<td data-col-size=\"sm\" data-end=\"640\" data-start=\"622\" style=\"width: 34.021%;\">\u907a\u8a00\u8005\u304c\u81ea\u7531\u306b\u5909\u66f4\u30fb\u64a4\u56de\u3067\u304d\u308b<\/td>\n<td data-col-size=\"sm\" data-end=\"668\" data-start=\"640\" style=\"width: 43.9738%;\">\n<p>\u539f\u5247\u7684\u306b\u306f\u8d08\u4e0e\u8005\u304c\u5909\u66f4\u30fb\u64a4\u56de\u53ef\u80fd\u3060\u304c\u3001\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u3042\u308b<\/p>\n<\/td>\n<\/tr>\n<tr data-end=\"702\" data-start=\"669\">\n<th>\u7a0e\u91d1\u306e\u6271\u3044<\/th>\n<td data-col-size=\"sm\" data-end=\"683\" data-start=\"677\" style=\"width: 34.021%;\">\u76f8\u7d9a\u7a0e<\/td>\n<td data-col-size=\"sm\" data-end=\"702\" data-start=\"683\" style=\"width: 43.9738%;\">\u76f8\u7d9a\u7a0e\u203b<\/td>\n<\/tr>\n<tr>\n<th>\n<p>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306e\u6271\u3044\uff08\u6e21\u3059\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u306e\u5834\u5408\uff09<\/p>\n<\/th>\n<td style=\"width: 34.021%;\">\n<p>\u53d7\u907a\u8005\u304c\u76f8\u7d9a\u4eba\u306e\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306f\u300c\u76f8\u7d9a\u300d\u306e0.4\uff05\uff08\u539f\u5247\uff09\u3068\u306a\u308b<\/p>\n<\/td>\n<td style=\"width: 43.9738%;\">\n<p>\u53d7\u8d08\u8005\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u304b\u304b\u308a\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306f\u300c\u8d08\u4e0e\u300d\u306e2\uff05\uff08\u539f\u5247\uff09\u3068\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 id=\"1amxx40ozx6pu43oeyiqe\">6-3.\u76f8\u7d9a\u4eba\u3067\u3082\u907a\u8d08\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u308b\uff1f<\/h3>\n<p>A.\u306f\u3044\u3001<strong>\u76f8\u7d9a\u4eba\u3067\u3082\u907a\u8d08\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd<\/strong>\u3067\u3059\u3002<br data-start=\"851\" data-end=\"854\" \/><br \/>\n\u907a\u8d08\u306f\u300c\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u3082\u8ca1\u7523\u3092\u6e21\u305b\u308b\u5236\u5ea6\u300d\u3067\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u3092\u6307\u5b9a\u3057\u3066\u3082\u6709\u52b9\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u907a\u8d08\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u6cd5\u5f8b\u4e0a\u306f\u300c\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u8868\u73fe\u3068\u89e3\u91c8\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u907a\u8a00\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3088\u3063\u3066\u300c\u76f8\u7d9a\u300d\u304b\u300c\u907a\u8d08\u300d\u304b\u306e\u6271\u3044\u304c\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"n7n3widtenmqnucd6x76ts\">6-4.\u907a\u8d08\u3092\u653e\u68c4\u3057\u305f\u3044\u3068\u304d\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f<\/h3>\n<p>A.\u53d7\u907a\u8005\uff08\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff09\u306f\u3001<strong>\u907a\u8d08\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong>\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_5-Ch_7-Se_3-At_986\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5986\u6761<\/a>\uff09<\/p>\n<p>\u907a\u8d08\u3092\u653e\u68c4\u3059\u308b\u3068\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u306b\u305d\u306e\u5206\u306e\u6a29\u5229\u304c\u79fb\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u4e8b\u524d\u306b\u907a\u8a00\u57f7\u884c\u8005\u3084\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead data-end=\"360\" data-start=\"332\">\n<tr data-end=\"360\" data-start=\"332\">\n<th data-col-size=\"sm\" data-end=\"340\" data-start=\"332\" style=\"text-align: center; width: 17.2199%;\"><\/th>\n<th data-col-size=\"md\" data-end=\"360\" data-start=\"345\" style=\"text-align: center; width: 82.7801%;\">\u653e\u68c4\u306e\u65b9\u6cd5\u30fb\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"594\" data-start=\"404\">\n<tr data-end=\"513\" data-start=\"404\">\n<td data-col-size=\"sm\" data-end=\"415\" data-start=\"404\" style=\"width: 17.2199%; text-align: center;\"><strong>\u5305\u62ec\u907a\u8d08<\/strong><\/td>\n<td data-col-size=\"md\" data-end=\"513\" data-start=\"455\" style=\"width: 82.7801%;\">\n<p>\u30fb\u76f8\u7d9a\u653e\u68c4\u3068\u540c\u3058\u6271\u3044\u306b\u306a\u308a\u3001<strong>\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u653e\u68c4\u306e\u624b\u7d9a\u304d<\/strong>\u304c\u5fc5\u8981<br \/>\n\u30fb\u671f\u9593\u306f\u300c\u907a\u8d08\u3092\u77e5\u3063\u305f\u3068\u304d\u304b\u30893\u304b\u6708\u4ee5\u5185\u300d<br \/>\n<span style=\"font-size: 14px;\">\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<\/span><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 14px;\">\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<\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<tr data-end=\"594\" data-start=\"514\">\n<td data-col-size=\"sm\" data-end=\"525\" data-start=\"514\" style=\"width: 17.2199%; text-align: center;\"><strong>\u7279\u5b9a\u907a\u8d08<\/strong><\/td>\n<td data-col-size=\"md\" data-end=\"594\" data-start=\"550\" style=\"width: 82.7801%;\">\u30fb\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981<br \/>\n\u30fb\u907a\u8a00\u57f7\u884c\u8005\u306a\u3069\u306b\u653e\u68c4\u306e\u610f\u601d\u3092\u4f1d\u3048\u308b\u3060\u3051\u3067\u6709\u52b9<br \/>\n\u203b\u50ac\u4fc3\u3092\u53d7\u3051\u3066\u3082\u610f\u601d\u8868\u793a\u3092\u3057\u306a\u3044\u3068\u627f\u8a8d\u3057\u305f\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u653e\u68c4\u306e\u5834\u5408\u306b\u306f\u65e9\u3081\u306b\u610f\u601d\u8868\u793a\u3092\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"14v7ckg09qamrrtwgczlto\">6-5.\u907a\u8a00\u66f8\u306b\u66f8\u304b\u308c\u305f\u907a\u8d08\u306e\u5185\u5bb9\u3092\u5909\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u308b\uff1f<\/h3>\n<p><strong>A.\u907a\u8a00\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3042\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5185\u5bb9\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\u305f\u3060\u3057\u3001<strong>\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u52a0\u3048\u3001\u907a\u8d08\u3092\u53d7\u3051\u308b\u4eba\uff08\u53d7\u907a\u8005\uff09\u5168\u54e1\u3068\u907a\u8a00\u57f7\u884c\u8005\u306e\u540c\u610f<\/strong>\u304c\u3042\u308a\u3001\u907a\u8a00\u66f8\u306b\u907a\u7523\u5206\u5272\u3092\u7981\u6b62\u3059\u308b\u65e8\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u907a\u8a00\u66f8\u3068\u7570\u306a\u308b\u5206\u3051\u65b9\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001\u5168\u54e1\u306e\u5408\u610f\u3092\u3082\u3068\u306b<strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u307e\u305f\u306f\u5408\u610f\u66f8<\/strong>\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u30021\u4eba\u3067\u3082\u53cd\u5bfe\u3059\u308b\u4eba\u304c\u3044\u308c\u3070\u3001<strong>\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u3069\u304a\u308a\u306b\u5b9f\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u907a\u8a00\u8005\u304c\u3054\u5b58\u547d\u306e\u9593\u306f\u3001\u672c\u4eba\u304c<span style=\"font-size: 16px; color: #333333;\">\u81ea\u7531\u306b\u64a4\u56de\u30fb\u4fee\u6b63\u3059\u308b\u3053\u3068\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"996mobfddycr8tqjh9tjbs\">6-6.\u907a\u8a00\u66f8\u306b\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u5bfe\u3057\u3066\u300c\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u305f\u3002\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f<\/h3>\n<p>A.\u76f8\u7d9a\u4eba\u3067\u306a\u3044\u4eba\u306f\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3059\u3067\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u304b\u3089\u66f8\u304f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u3078\u306e\u8ca1\u7523\u306e\u79fb\u8ee2\u306f\u3001\u5fc5\u305a\u300c\u907a\u8d08\u3059\u308b\u300d\u3068\u66f8\u304d\u307e\u3057\u3087\u3046\u3001<\/p>\n<h3 id=\"dkxv9vn1bkf27t6ebp0a86\">6-7.\u8ca0\u62c5\u4ed8\u907a\u8d08\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u8ca0\u62c5\u4ed8\u907a\u8d08\u3068\u306f\u3001<strong>\u7279\u5b9a\u306e\u7fa9\u52d9\u3084\u6761\u4ef6\u3092\u3064\u3051\u3066\u8ca1\u7523\u3092\u6e21\u3059\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u300cA\u3055\u3093\u306b\u81ea\u5b85\u3092\u907a\u8d08\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u6bcd\u304c\u4f4f\u307f\u7d9a\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u300d<br \/>\n\u300cB\u3055\u3093\u306b1,000\u4e07\u5186\u3092\u907a\u8d08\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u3046\u3061100\u4e07\u5186\u3092\u5bc4\u4ed8\u306b\u4f7f\u3046\u3053\u3068\u300d<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u907a\u8d08\u306b\u7279\u5b9a\u306e\u76ee\u7684\u3084\u6761\u4ef6\u3092\u4ed8\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304c\u8ca0\u62c5\u4ed8\u907a\u8d08\u306e\u7279\u5fb4\u3067\u3059\u3002\u3082\u3057\u53d7\u907a\u8005\u304c\u305d\u306e\u6761\u4ef6\u3092\u679c\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306a\u3069\u306f<strong>\u8ca0\u62c5\u4ed8\u907a\u8d08\u306e\u53d6\u6d88\u3057<\/strong>\u3092\u8acb\u6c42\u3067\u304d\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"l0jyaedtsohcs36m7s7q4\">7.\u307e\u3068\u3081<\/h2>\n<p>\u907a\u8d08\u3068\u306f\u3001\u907a\u8a00\u66f8\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u3084\u56e3\u4f53\u306b\u8ca1\u7523\u3092\u6e21\u3059\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u907a\u8d08\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u70b9\u3067\u306f\u76f8\u7d9a\u3068\u540c\u3058\u3067\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u306b\u6e21\u3059\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: 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