{"id":730,"date":"2023-08-25T09:00:05","date_gmt":"2023-08-25T00:00:05","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=730"},"modified":"2026-03-17T13:09:32","modified_gmt":"2026-03-17T04:09:32","slug":"order-of-succession","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession","title":{"rendered":"\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3092\u89e3\u8aac\uff01\u30c1\u30e3\u30fc\u30c8\u3068\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u76f8\u7d9a\u4eba\u304c\u5206\u304b\u308b"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u4eba\u306e\u512a\u5148\u9806\u4f4d\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u306a\u306e\u304b\uff1f\u300d<br \/>\n\u300c\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u304c\u3001\u8ab0\u307e\u3067\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\u3063\u3066\u3069\u3046\u306a\u3093\u3060\u308d\u3046\u300d<\/p>\n<p>\u6c11\u6cd5\u3067\u306f\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u304b\u3001\u7d30\u304b\u304f\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u306b\u3064\u3044\u3066\u306f\u8907\u96d1\u306a\u90e8\u5206\u3082\u3042\u308a\u3001\u8ff7\u3063\u3066\u3057\u307e\u3046\u4eba\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305a\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u4ee5\u5916\u3067\u306f\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u5b50\u3069\u3082\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\u2192\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u2192\u5144\u5f1f\u59c9\u59b9\u306e\u512a\u5148\u9806\u4f4d<\/span>\u3067\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\uff08\u76f4\u7cfb\u5351\u5c5e\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u306b\u3064\u3044\u3066\u306f\u672c\u6587\u3067\u8aac\u660e\u3057\u307e\u3059\uff09\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig02-e592d00e6365.png\" alt=\"\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3068\u7bc4\u56f2\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u304c\u8ab0\u3067\u3042\u308b\u304b\u3092\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u3066\u3001<strong>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u6700\u521d\u306b\u3084\u308b\u3079\u304d\u3053\u3068\u306e\u3072\u3068\u3064\u3067\u3059<\/strong>\u3002\u76f8\u7d9a\u4eba\u304c\u78ba\u5b9a\u3057\u306a\u3044\u3068\u3001\u76f8\u7d9a\u3067\u304d\u308b\u907a\u7523\u306e\u5272\u5408\u3082\u6c7a\u307e\u3089\u305a\u3001\u4ee5\u964d\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u5168\u304f\u9032\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057<span style=\"font-size: inherit; color: #ff0000;\">\u76f8\u7d9a\u4eba\u3092\u9593\u9055\u3048\u305f\u307e\u307e\u9032\u3081\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u624b\u7d9a\u304d\u3092\u3082\u3046\u4e00\u5ea6\u3084\u308a\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u308b<\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u672c\u8a18\u4e8b\u3067\u306f\u9078\u629e\u30c1\u30e3\u30fc\u30c8\u30689\u30d1\u30bf\u30fc\u30f3\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u7528\u610f\u3057\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u56f3\u89e3\u3092\u4e2d\u5fc3\u306b\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u672c\u8a18\u4e8b\u3067\u5206\u304b\u308b\u3053\u3068<\/strong><\/p>\n<ul class=\"attention a-1\">\n<li>\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3068\u76f8\u7d9a\u5206<br \/>\n\uff08\u8ab0\u304c\u3069\u308c\u3060\u3051\u76f8\u7d9a\u3067\u304d\u308b\u304b\u30c1\u30e3\u30fc\u30c8\u3068\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u5206\u304b\u308b\uff09<\/li>\n<li>\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6ce8\u610f\u70b93\u3064<\/li>\n<\/ul>\n<p>\u672c\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u3001\u3042\u306a\u305f\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3082\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u3092\u78ba\u5b9a\u3067\u304d\u308b<\/span>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u62b1\u3048\u3066\u3044\u308b\u7591\u554f\u3084\u4e0d\u5b89\u304c\u89e3\u6d88\u3055\u308c\u3001\u3053\u308c\u304b\u3089\u59cb\u307e\u308b\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u524d\u5411\u304d\u306b\u306a\u308c\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u305c\u3072\u6700\u5f8c\u307e\u3067\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h2 id=\"zk7p064x6lfhwhw0o6r6k\"><span style=\"font-size: inherit;\">1.\u76f8\u7d9a\u4eba\u306f\u300a\u914d\u5076\u8005\u300b\uff0b\u300a\u5b50\u3069\u3082\u2192\u89aa\u2192\u5144\u5f1f\u59c9\u59b9\u300b\u306e\u512a\u5148\u9806\u4f4d<\/span><\/h2>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u304b\u306f\u3001\u6c11\u6cd5\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u76f8\u7d9a\u4eba\u3092<strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/strong>\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u9806\u4f4d\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig03-3d5853d96136-1.png\" alt=\"\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u9806\u4f4d\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u203b<strong>\u76f4\u7cfb\u5351\u5c5e<\/strong>\u3068\u306f\u3001\u7956\u5148\u304b\u3089\u5b50\u5b6b\u3078\u3068\u76f4\u901a\u3059\u308b\u89aa\u65cf\u306e\u3046\u3061\u3001\u81ea\u5206\u3088\u308a\u5f8c\u306e\u4e16\u4ee3\u306b\u3042\u308b\u8005\uff08\u5b50\u3069\u3082\u3084\u5b6b\u3001\u3072\u5b6b\u306a\u3069\uff09\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u308c\u306b\u5bfe\u3057\u3001<strong>\u76f4\u7cfb\u5c0a\u5c5e<\/strong>\u306f\u81ea\u5206\u3088\u308a\u524d\u306e\u4e16\u4ee3\u306b\u3042\u308b\u8005\uff08\u89aa\u3084\u7956\u7236\u6bcd\u3001\u66fe\u7956\u7236\u6bcd\u306a\u3069\uff09\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h4>\u6ce8\u610f<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u9806\u4f4d\u306e\u9ad8\u3044\u4eba\u304c\u4e00\u4eba\u3067\u3082\u3044\u308b\u5834\u5408\u306f\u3001\u9806\u4f4d\u306e\u4f4e\u3044\u4eba\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u306a\u308c\u307e\u305b\u3093\u3002<\/span><\/strong><br \/>\n\u305f\u3068\u3048\u3070\u3001\u89aa\u3084\u5144\u5f1f\u59c9\u59b9\u304c\u5065\u5728\u3067\u3082\u3001\u5b50\u3069\u3082\u304c\u4e00\u4eba\u3067\u3082\u3044\u308c\u3070\u3001\u89aa\u3084\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"obvxk83nsgn1ul46wylmbf\"><span style=\"font-size: inherit;\">\u6839\u62e0\u6cd5\u4ee4<\/span><\/h3>\n<blockquote>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3002\uff08\u6c11\u6cd5887\u6761\uff09\u00a0\u6b21\u306b\u63b2\u3052\u308b\u8005\u306f\u3001\u7b2c\u516b\u767e\u516b\u5341\u4e03\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3079\u304d\u8005\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u9806\u5e8f\u306e\u9806\u4f4d\u306b\u5f93\u3063\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3002<br \/>\n\u4e00\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5c0a\u5c5e\u3002\u305f\u3060\u3057\u3001\u89aa\u7b49\u306e\u7570\u306a\u308b\u8005\u306e\u9593\u3067\u306f\u3001\u305d\u306e\u8fd1\u3044\u8005\u3092\u5148\u306b\u3059\u308b\u3002<br \/>\n\u4e8c\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9<br \/>\n\uff08\u6c11\u6cd5889\u6761\uff09 \u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306f\u3001\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3002\uff08\u6c11\u6cd5890\u6761\uff09\u203b\u5f15\u7528\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<\/blockquote>\n<p>\u305d\u308c\u305e\u308c\u306e\u7d9a\u67c4\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"kql4azyfd8u3xskknvmyj\"><span style=\"font-size: inherit;\">1-1.\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308b<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig04-1a5b902d11ae.png\" alt=\"\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308b\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: inherit; color: #ff0000;\">\u914d\u5076\u8005\u306f\u5e38\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/span>\u3068\u306a\u308a\u307e\u3059\uff08\u6c11\u6cd5890\u6761\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5a5a\u59fb\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u6cd5\u7684\u306a\u592b\u5a66\u306b\u9650\u3089\u308c\u307e\u3059\u3002<strong>\u5185\u7e01\u306e\u59bb\u3084\u592b\u306f\u76f8\u7d9a\u4eba\u306b\u306f\u306a\u308c\u307e\u305b\u3093<\/strong>\u3002<br \/>\n\u96e2\u5a5a\u3057\u305f\u592b\u5a66\u306f\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u96e2\u5a5a\u8abf\u505c\u4e2d\u306a\u3089\u3070\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3057\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\/common-law-wife-inheritance\" target=\"_blank\" rel=\"noopener\">\u5185\u7e01\u306e\u59bb\u306f\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u306e\uff1f\u8ca1\u7523\u3092\u6e21\u3059\u30dd\u30a4\u30f3\u30c8<\/a><\/p>\n<h3 id=\"2zxwy90p38ktr4eetvmpq\"><span style=\"font-size: inherit;\">1-2.\u7b2c1\u9806\u4f4d\u306f\u5b50\u3069\u3082\uff08\u76f4\u7cfb\u5351\u5c5e\uff09<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig05-a39ac1c2e495.png\" alt=\"\u7b2c1\u9806\u4f4d\u306f\u5b50\u3069\u3082\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u5b50\u3069\u3082\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/span>\u3068\u306a\u308a\u307e\u3059\uff08\u6c11\u6cd5887\u6761\uff09\u3002<\/p>\n<p>\u5b50\u3069\u3082\u306b\u3064\u3044\u3066\u3082\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306b\u306f\u3001\u6cd5\u7684\u306b\u89aa\u5b50\u306e\u95a2\u4fc2\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b<\/th>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u6cd5\u5f8b\u5a5a\u306e\u592b\u5a66\u306e\u5b50\u3069\u3082\uff08\u80ce\u5150\u542b\u3080\uff09\u203b\u305d\u306e\u5f8c\u96e2\u5a5a\u3057\u305f\u5834\u5408\u3082\u3042\u3066\u306f\u307e\u308b<\/li>\n<li>\u8a8d\u77e5\u3057\u3066\u3044\u308b\u5b50\u3069\u3082<\/li>\n<li>\u990a\u5b50\u7e01\u7d44\u3057\u3066\u3044\u308b\u5b50\u3069\u3082<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u306a\u3044<\/th>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u6cd5\u5f8b\u5a5a\u306e\u592b\u5a66\u306e\u5b50\u3069\u3082\u3067\u306f\u306a\u304f\u3001\u304b\u3064\u8a8d\u77e5\u3057\u3066\u3044\u306a\u3044\u5b50\u3069\u3082<\/li>\n<li>\u990a\u5b50\u7e01\u7d44\u3057\u3066\u3044\u306a\u3044\u518d\u5a5a\u76f8\u624b\u306e\u5b50\u3069\u3082<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5b50\u3069\u3082\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u3001\u5168\u54e1\u304c\u540c\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u3067\u304d\u308b\u907a\u7523\u306e\u984d\u3082\u5e73\u7b49\u3067\u3059\u3002<\/p>\n<p><strong>\u3082\u3057\u5b50\u3069\u3082\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u5b6b\u304c\u3044\u308b\u306a\u3089\u5b6b\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a<\/strong>\u3057\u307e\u3059\u3002\u5b6b\u3082\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u3072\u5b6b\u4ee5\u4e0b\u306e\u4e16\u4ee3\u304c\u3044\u308b\u306a\u3089\u305d\u306e\u8005\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u606f\u5b50A\u3068\u606f\u5b50B\u304c\u3044\u305f\u3068\u3057\u307e\u3059\uff08\u914d\u5076\u8005\u3068\u306f\u96e2\u5a5a\uff09\u3002\u606f\u5b50A\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u3001A\u306e\u5a18C\u304cA\u306e\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3057\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u306f\u606f\u5b50B\u3068\u5b6bC\u306e2\u4eba\u3067\u3059\u3002<\/p>\n<h4>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u4ee3\u308f\u308a\u306b\u4e0b\u306e\u4e16\u4ee3\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3092\u4ee3\u8972\u76f8\u7d9a\u3068\u547c\u3076<\/h4>\n<p class=\"attention a-1\">\u672c\u6587\u306e\u3088\u3046\u306b\u3001\u672c\u6765\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306f\u305a\u306e\u4eba\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u8005\u4ee5\u4e0b\u306e\u4e16\u4ee3\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3092\u4ee3\u8972\u76f8\u7d9a\u3068\u547c\u3073\u307e\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\/per-stirpes\" target=\"_blank\" rel=\"noopener\">\u3010\u56f3\u89e3\u3011\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306f\uff1f\u306a\u308b\u4eba\u30fb\u5272\u5408\u30fb\u907a\u7523\u5206\u5272\u524d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/a><\/p>\n<h3 id=\"v8786pmvisfz13714fqh9\"><span style=\"font-size: inherit;\">1-3.\u7b2c2\u9806\u4f4d\u306f\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig06-0466ea2b8600.png\" alt=\"\u7b2c2\u9806\u4f4d\u306f\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u7b2c1\u9806\u4f4d\u3067\u3042\u308b<span style=\"font-size: inherit; color: #ff0000;\">\u76f4\u7cfb\u5351\u5c5e\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408\u3001\u89aa\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/span>\u306b\u306a\u308a\u307e\u3059\uff08\u6c11\u6cd5889\u6761\uff09\u3002<\/p>\n<p>\u4e21\u89aa\u3068\u3082\u5b58\u547d\u3067\u3042\u308c\u3070\u4e21\u89aa\u4e8c\u4eba\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u7247\u65b9\u306e\u89aa\u3060\u3051\u304c\u751f\u5b58\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u305d\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u4e21\u89aa\u304c\u96e2\u5a5a\u3057\u3066\u3044\u3066\u3082\u5909\u308f\u308a\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u4e21\u89aa\u3068\u3082\u306b\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u7956\u7236\u6bcd\u304c\u5b58\u547d\u306a\u3089\u7956\u7236\u6bcd\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u7956\u7236\u6bcd\u3082\u4ea1\u304f\u306a\u3063\u3066\u3044\u308c\u3070\u66fe\u7956\u7236\u6bcd\u3001\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u4e0a\u306e\u4e16\u4ee3\u3067\u5b58\u547d\u306e\u8005\u304c\u3044\u308c\u3070\u305d\u306e\u8005\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u3066\u3044\u304f\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"4vz255cansjl9mu683k1eq\"><span style=\"font-size: inherit;\">1-4.\u7b2c3\u9806\u4f4d\u306f\u5144\u5f1f\u59c9\u59b9<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig07-f7a364a1ca53.png\" alt=\"\u7b2c3\u9806\u4f4d\u306f\u5144\u5f1f\u59c9\u59b9\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: inherit; color: #ff0000;\">\u7b2c1\u9806\u4f4d\u30fb\u7b2c2\u9806\u4f4d\u3044\u305a\u308c\u3082\u8a72\u5f53\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/span>\u3068\u306a\u308a\u307e\u3059\uff08\u6c11\u6cd5889\u6761\uff09\u3002<\/p>\n<p>\u5144\u5f1f\u59c9\u59b9\u306b\u306f\u7570\u6bcd\u5144\u5f1f\u30fb\u7570\u7236\u5144\u5f1f\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u5144\u5f1f\u59c9\u59b9\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7525\u59ea\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u59c9A\u3068\u59b9B\u304c\u3044\u305f\u3068\u3057\u307e\u3059\uff08\u5b50\u3084\u76f4\u7cfb\u5c0a\u5c5e\u306f\u65e2\u306b\u6b7b\u4ea1\uff09\u3002\u59b9B\u304c\u65e2\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u3001B\u306e\u606f\u5b50C\u304cB\u306e\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3057\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u306f\u59c9A\u3068\u7525C\u306e2\u4eba\u3067\u3059\u3002<\/p>\n<p>\u7b2c3\u9806\u4f4d\u3067\u306f\u4ee3\u8972\u76f8\u7d9a\u306f\u4e00\u4ee3\u306e\u307f\u3067\u3059\u3002\u7525\u59ea\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u305d\u308c\u3088\u308a\u4e0b\u306e\u4e16\u4ee3\u3078\u306e\u4ee3\u8972\u76f8\u7d9a\u306f\u3042\u308a\u307e\u305b\u3093\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\/heir-brother\" target=\"_blank\" rel=\"noopener\">\u5144\u5f1f\u59c9\u59b9\u306f\u76f8\u7d9a\u4eba\uff1f\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u306a\u3089\u884c\u3046\u3079\u304d\uff13\u3064\u306e\u76f8\u7d9a\u5bfe\u7b56<\/a><\/p>\n<h2 id=\"puv4mgdxfcrbqzsnvbsuts\"><span style=\"font-size: inherit;\">2.\u3010\u56f3\u89e3\u3011\u30c1\u30e3\u30fc\u30c8\u304b\u3089\u5206\u304b\u308b\u76f8\u7d9a\u9806\u4f4d<\/span><\/h2>\n<p>\u524d\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u306f\u3001\u5bb6\u65cf\u69cb\u6210\u3084\u305d\u306e\u751f\u6b7b\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u7d50\u5c40\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u3067\u306f\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\uff1f\u300d\u3068\u7591\u554f\u304c\u89e3\u6d88\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u30c1\u30e3\u30fc\u30c8\u3092\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4e0b\u8a18\u30c1\u30e3\u30fc\u30c8\u3092\u9032\u3081\u3066\u3044\u3051\u3070\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u8ab0\u3067\u3042\u308b\u304b\u304c\u78ba\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig08-3a0e955814ea.png\" alt=\"\u76f8\u7d9a\u4eba\u304c\u8ab0\u304b\u5206\u304b\u308b\uff01\u9078\u629e\u30c1\u30e3\u30fc\u30c8\uff08\u914d\u5076\u8005\u4ee5\u5916\uff09-1\" width=\"100%\" class=\"fr-draggable\" \/><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig09-dc08dc6e21a8.png\" alt=\"\u76f8\u7d9a\u4eba\u304c\u8ab0\u304b\u5206\u304b\u308b\uff01\u9078\u629e\u30c1\u30e3\u30fc\u30c8\uff08\u914d\u5076\u8005\u4ee5\u5916\uff09-2\" width=\"100%\" class=\"fr-draggable\" \/><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig10-cb9272d3d337.png\" alt=\"\u76f8\u7d9a\u4eba\u304c\u8ab0\u304b\u5206\u304b\u308b\uff01\u9078\u629e\u30c1\u30e3\u30fc\u30c8\uff08\u914d\u5076\u8005\u4ee5\u5916\uff09-3\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"6t577mytmcrburbmcjtu\"><span style=\"font-size: inherit;\">3.\u5404\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3067\u304d\u308b\u907a\u7523\u306e\u5272\u5408<\/span><\/h2>\n<p>\u8ab0\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u3092\u78ba\u8a8d\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u5404\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3067\u304d\u308b\u907a\u7523\u306e\u5272\u5408\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8ab0\u304c\u907a\u7523\u3092\u3069\u308c\u3060\u3051\u76f8\u7d9a\u3067\u304d\u308b\u304b\u306b\u3064\u3044\u3066\u3082\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u6c11\u6cd5\u7b2c900\u30fb901\u6761\uff09\u3002\u3053\u308c\u3092\u300c<strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/strong>\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u5206\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u305f\u306e\u3067\u3001\u81ea\u8eab\u304c\u3042\u3066\u306f\u307e\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u7d44\u307f\u5408\u308f\u305b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u8868\u306e\u6570\u5b57\u306f\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u540c\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5272\u5408\u3067\u3059<\/span>\u3002\u540c\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u5206\u306f\u305d\u306e\u4eba\u6570\u5206\u3067\u5272\u3063\u3066\u7b97\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u304c\u300a\u914d\u5076\u8005+\u5b50\u3069\u3082\u300b\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u3001\u5b50\u3069\u3082\u304c3\u4eba\u3044\u305f\u3068\u3057\u307e\u3059\u3002\u5b50\u3069\u30821\u4eba\u3042\u305f\u308a\u306e\u76f8\u7d9a\u5206\u306f\u30011\/2\u00d71\/3\u30671\/6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th rowspan=\"2\" style=\"background-color: #ecf4e8; text-align: center;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e<br \/>\n\u7d44\u307f\u5408\u308f\u305b<\/strong><\/th>\n<th colspan=\"4\" style=\"background-color: #ecf4e8; text-align: center;\"><strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u914d\u5076\u8005<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u5b50\u3069\u3082<br \/>\n\uff08\u76f4\u7cfb\u5351\u5c5e\uff09<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u89aa<br \/>\n\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09<\/th>\n<th style=\"background-color: #ecf4e8; text-align: center;\">\u5144\u5f1f\u59c9\u59b9<\/th>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u914d\u5076\u8005\u306e\u307f<\/th>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u914d\u5076\u8005+\u5b50\u3069\u3082<\/th>\n<td style=\"text-align: center;\">1\/2<\/td>\n<td style=\"text-align: center;\">1\/2<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u914d\u5076\u8005+\u89aa<\/th>\n<td style=\"text-align: center;\">2\/3<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">1\/3<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u914d\u5076\u8005+\u5144\u5f1f\u59c9\u59b9<\/th>\n<td style=\"text-align: center;\">3\/4<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">1\/4<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u5b50\u3069\u3082\u306e\u307f<\/th>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u89aa\u306e\u307f<\/th>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left;\">\u5144\u5f1f\u59c9\u59b9\u306e\u307f<\/th>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">\u2015<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u76f8\u7d9a\u4eba\u306e\u6a29\u5229\u3067\u3042\u308b\u305f\u3081\u3001\u5fc5\u305a\u3057\u3082\u8868\u306e\u901a\u308a\u306b\u907a\u7523\u5206\u5272\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u907a\u7523\u5206\u5272\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306b\u3088\u308b\u8a71\u3057\u5408\u3044\u3067\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002\u3088\u3063\u3066\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u540c\u610f\u3059\u308c\u3070<\/span>\u3001<strong>\u4e0a\u8868\u3068\u7570\u306a\u308b\u5272\u5408\u3067\u907a\u7523\u5206\u5272\u3057\u3066\u3082\u5168\u304f\u554f\u984c\u3042\u308a\u307e\u305b\u3093<\/strong>\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\/legalinheritance\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306f\u300c\u6c11\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u907a\u7523\u5206\u5272\u306e\u76ee\u5b89\u3068\u306a\u308b\u5272\u5408\u300d<\/a><\/p>\n<h2 id=\"gtpzj2thko6gqikcls6lzu\"><span style=\"font-size: inherit;\">4.\u3010\u30b1\u30fc\u30b9\u5225\u3011\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3068\u76f8\u7d9a\u5206\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/span><\/h2>\n<p>\u3053\u3053\u307e\u3067\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u30b1\u30fc\u30b9\u3067\u306f\u300c\u3053\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u5408\u3063\u3066\u3044\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d\u3068\u4e0d\u5b89\u306b\u306a\u308b\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u8907\u96d1\u306a\u5bb6\u65cf\u69cb\u6210\u3084\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3060\u3068\u3001\u300c\u81ea\u5206\u306e\u5834\u5408\u306f\u7d50\u5c40\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\uff1f\u300d\u300c\u3069\u3046\u8a08\u7b97\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d\u3068\u7591\u554f\u304c\u89e3\u6d88\u3055\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u7ae0\u3067\u306f\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>9\u3064\u306e\u30b1\u30fc\u30b9\u3092\u53d6\u308a\u4e0a\u3052\u305f\u306e\u3067\u3001\u81ea\u8eab\u306b\u3042\u3066\u306f\u307e\u308b\u3082\u306e\u3092\u9078\u3073\u3001\u8aad\u307f\u9032\u3081\u3066\u3044\u304f\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<ol>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-1\">\u300a\u57fa\u672c\u7684\u306a\u30b1\u30fc\u30b9\u2460\u300b\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u3069\u3082\u3067\u3042\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-2\">\u300a\u57fa\u672c\u7684\u306a\u30b1\u30fc\u30b9\u2461\u300b\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u89aa\u3067\u3042\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-3\">\u300a\u57fa\u672c\u7684\u306a\u30b1\u30fc\u30b9\u2462\u300b\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u3067\u3042\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-4\">\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u65e2\u306b\u4ed6\u754c\u3057\u3066\u3044\u305f\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-5\">\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u518d\u5a5a\u3057\u3066\u3044\u305f\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-6\">\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-7\">\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u5ec3\u9664\u30fb\u6b20\u683c\u306b\u3042\u305f\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-8\">\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u884c\u65b9\u4e0d\u660e\u3067\u3042\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/order-of-succession#4-9\">\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408<\/a><\/li>\n<\/ol>\n<p>\u5404\u30b1\u30fc\u30b9\u3078\u306f\u3001\u30ea\u30f3\u30af\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u79fb\u52d5\u3057\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<h3 id=\"4-1\"><span style=\"font-size: inherit;\">4-1.\u300a\u57fa\u672c\u7684\u306a\u30b1\u30fc\u30b9\u2460\u300b\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u3069\u3082\u3067\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig11-b50af958ab1a.png\" alt=\"\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u3069\u3082\u3067\u3042\u308b\u5834\u5408\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u3069\u3082\u306e\u7d44\u307f\u5408\u308f\u305b\u306f\u3001\u6700\u3082\u591a\u3044\u30b1\u30fc\u30b9\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u7d44\u307f\u5408\u308f\u305b\u306e\u5834\u5408\u3001<strong>\u5b50\u3069\u3082\u304c\u4f55\u4eba\u3044\u3088\u3046\u304c\u914d\u5076\u8005\u306e\u76f8\u7d9a\u5206\u306f1\/2<\/strong>\u3067\u3059\u3002\u4e00\u65b9\u3001<strong>\u5b50\u3069\u3082\u306f\u4eba\u6570\u306b\u3088\u3063\u3066\u4e00\u4eba\u3042\u305f\u308a\u306e\u76f8\u7d9a\u5206\u304c\u5909\u308f\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u6b21\u306e\u30b1\u30fc\u30b9\u3067\u5177\u4f53\u7684\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"n2m5sm2yj2s5hntipqdxw9\">\u30b1\u30fc\u30b9\u4f8b<\/h4>\n<p class=\"attention a-2\">\u300a\u5bb6\u65cf\u69cb\u6210\u300b<br \/>\n\u7236\u30fb\u6bcd\u30fb\u9577\u7537\u30fb\u9577\u5973<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1a\u7236<br \/>\n\u7236\u306e\u907a\u7523\uff1a4,000\u4e07\u5186<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300b<br \/>\n\u6bcd\u89aa\u30fb\u9577\u7537\u30fb\u9577\u5973\u306e3\u4eba<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b\u6bcd=1\/2\uff082,000\u4e07\u5186\uff09<br \/>\n\u9577\u7537=1\/2\u00d71\/2=1\/4\uff081,000\u4e07\u5186\uff09<br \/>\n\u9577\u5973=1\/2\u00d71\/2=1\/4\uff081,000\u4e07\u5186\uff09<\/p>\n<h3 id=\"4-2\"><span style=\"font-size: inherit;\">4-2.\u300a\u57fa\u672c\u7684\u306a\u30b1\u30fc\u30b9\u2461\u300b\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u89aa\u3067\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig12-3cee75c097e4.png\" alt=\"\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u89aa\u3067\u3042\u308b\u5834\u5408\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u89aa\u3067\u3042\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u76f8\u7d9a\u5206\u306f\u5e38\u306b2\/3\u3067\u3059\u3002<\/p>\n<p>\u89aa\u306f\u7236\u6bcd2\u4eba\u3067\u6b8b\u308a\u306e1\/3\u3092\u5206\u3051\u5408\u3044\u307e\u3059\u3002\u751f\u5b58\u3057\u3066\u3044\u308b\u89aa\u304c\u7247\u65b9\u3060\u3051\u306a\u3089\u3001\u305d\u306e\u89aa\u304c1\/3\u3092\u76f8\u7d9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u30b1\u30fc\u30b9\u3067\u5177\u4f53\u7684\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"sycow7psj69i8n8ej3l1u\">\u30b1\u30fc\u30b9\u4f8b<\/h4>\n<p class=\"attention a-2\">\u300a\u5bb6\u65cf\u69cb\u6210\u300b<br \/>\n\u592b\u30fb\u59bb\uff08\u5b50\u3069\u3082\u306f\u3044\u306a\u3044\u3001\u592b\u306e\u4e21\u89aa\u306f\u751f\u5b58\uff09<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1a\u592b<br \/>\n\u592b\u306e\u907a\u7523\uff1a6,000\u4e07\u5186<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300b<br \/>\n\u59bb\u3068\u592b\u306e\u4e21\u89aa\u306e3\u4eba <\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b<br \/>\n\u59bb=2\/3\uff084,000\u4e07\u5186\uff09<br \/>\n\u7236\u89aa=1\/3\u00d71\/2=1\/6\uff081,000\u4e07\u5186\uff09<br \/>\n\u6bcd\u89aa=1\/3\u00d71\/2=1\/6\uff081,000\u4e07\u5186\uff09<\/p>\n<p>\u4e0a\u8a18\u306e\u30b1\u30fc\u30b9\u3067\u3001\u6bcd\u89aa\u304c\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u7236\u89aa\u304c1\/3\uff082,000\u4e07\u5186\uff09\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"4-3\"><span style=\"font-size: inherit;\">4-3.\u300a\u57fa\u672c\u7684\u306a\u30b1\u30fc\u30b9\u2462\u300b\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u3067\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig13-16cc0e926c71.png\" alt=\"\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u3067\u3042\u308b\u5834\u5408\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u3067\u3042\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u76f8\u7d9a\u5206\u306f\u5e38\u306b3\/4\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u5144\u5f1f\u59c9\u59b9\u306f\u4eba\u6570\u306b\u3088\u3063\u3066\u4e00\u4eba\u3042\u305f\u308a\u306e\u76f8\u7d9a\u5206\u304c\u5909\u308f\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>\u6b21\u306e\u30b1\u30fc\u30b9\u3067\u5177\u4f53\u7684\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"8h9y5oyid45bdnyng2lcbu\">\u30b1\u30fc\u30b9\u4f8b<\/h4>\n<p class=\"attention a-2\">\u300a\u5bb6\u65cf\u69cb\u6210\u300b<br \/>\n\u592b\u30fb\u59bb\uff08\u5b50\u3069\u3082\u306f\u304a\u3089\u305a\u3001\u592b\u306e\u4e21\u89aa\u3082\u4ed6\u754c\u3002\u592b\u306b\u306f\u59b9\u3068\u5f1f\u304c\u3044\u308b\uff09<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1a\u592b<br \/>\n\u592b\u306e\u907a\u7523\uff1a8,000\u4e07\u5186<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300b<br \/>\n\u59bb\u3068\u592b\u306e\u59b9\u30fb\u5f1f\u306e3\u4eba<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b<br \/>\n\u59bb=3\/4\uff086,000\u4e07\u5186\uff09<br \/>\n\u592b\u306e\u59b9=1\/4\u00d71\/2=1\/8\uff081,000\u4e07\u5186\uff09<br \/>\n\u592b\u306e\u5f1f=1\/4\u00d71\/2=1\/8\uff081,000\u4e07\u5186\uff09<\/p>\n<h3 id=\"4-4\"><span style=\"font-size: inherit;\">4-4.\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u65e2\u306b\u4ed6\u754c\u3057\u3066\u3044\u305f\u5834\u5408<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig14-50766e4f30ab.png\" alt=\"\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u65e2\u306b\u4ed6\u754c\u3057\u3066\u3044\u305f\u5834\u5408\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u65e2\u306b\u4ed6\u754c\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5bb6\u65cf\u69cb\u6210\u306b\u3088\u3063\u3066\u4ee3\u8972\u76f8\u7d9a\u304c\u8d77\u304d\u308b\u30b1\u30fc\u30b9\u3068\u8d77\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3001\u6b21\u306e\u9806\u4f4d\u306b\u76f8\u7d9a\u6a29\u304c\u79fb\u308b\u30b1\u30fc\u30b9\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>2\u3064\u306e\u4e8b\u4f8b\u3092\u6319\u3052\u3066\u3001\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"ikqmswrhn6igb7phw09yfu\">\u30b1\u30fc\u30b9\u4f8b\u2460<\/h4>\n<p class=\"attention a-2\">\u300a\u5bb6\u65cf\u69cb\u6210\u300b<br \/>\n\u7236\u30fb\u6bcd\u30fb\u9577\u7537\u30fb\u9577\u5973\uff08\u65e2\u306b\u4ed6\u754c\uff09<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1a\u7236<br \/>\n\u7236\u306e\u907a\u7523\uff1a7,200\u4e07\u5186<br \/>\n\u7236\u89aa\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u3067\u3042\u308b\u9577\u5973\u306f\u7236\u89aa\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u9577\u5973\u306b\u306f\u5a18\u304c3\u4eba\uff08A\u30fbB\u30fbC\u3068\u3059\u308b\uff09\u304c\u3044\u308b\u306e\u3067\u3001\u3053\u306e3\u4eba\u304c\u9577\u5973\u306e\u53d6\u308a\u5206\u3092\u4ee3\u8972\u76f8\u7d9a\u3057\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u306f<strong>\u6bcd\u89aa\u30fb\u9577\u7537\u30fb\u9577\u5973\u306e\u5a183\u4eba\uff08A\u30fbB\u30fbC\uff09\u306e\u8a085\u4eba<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001<strong>\u9577\u5973\u306e\u5a183\u4eba\u306f\u9577\u5973\u306e\u76f8\u7d9a\u5206\u3092\u4eba\u6570\u5206\u3067\u5206\u3051\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b<br \/>\n\u6bcd=1\/2\uff083,600\u4e07\u5186\uff09<br \/>\n\u9577\u7537=1\/2\u00d71\/2=1\/4\uff081,800\u4e07\u5186\uff09<br \/>\n\u9577\u5973\u306e\u5a18A=1\/2\u00d71\/2\u00d71\/3=1\/12\uff08600\u4e07\u5186\uff09<br \/>\n\u9577\u5973\u306e\u5a18B=1\/2\u00d71\/2\u00d71\/3=1\/12\uff08600\u4e07\u5186\uff09<br \/>\n\u9577\u5973\u306e\u5a18C=1\/2\u00d71\/2\u00d71\/3=1\/12\uff08600\u4e07\u5186\uff09<\/p>\n<p>\u4e0a\u8a18\u306e\u30b1\u30fc\u30b9\u3067\u3001\u9577\u5973\u306b\u5b50\u3069\u3082\u3084\u5b6b\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u9577\u7537\u304c\u907a\u7523\u306e1\/2\uff083,600\u4e07\u5186\uff09\u3092\u76f8\u7d9a\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"mjjgqm3cc1ggdfp37dvkpn\">\u30b1\u30fc\u30b9\u4f8b\u2461<\/h4>\n<p class=\"attention a-2\">\u300a\u5bb6\u65cf\u69cb\u6210\u300b<br \/>\nA\u30fbA\u306e\u59bb\u30fbA\u306e\u9577\u7537\uff08\u65e2\u306b\u4ed6\u754c\uff09<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1aA<br \/>\n\u7236\u306e\u907a\u7523\uff1a6,000\u4e07\u5186<br \/>\nA\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u3067\u3042\u308bA\u306e\u9577\u7537\u306fA\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002A\u306e\u7236\u6bcd\u306f\u751f\u5b58\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7b2c2\u9806\u4f4d\u3067\u3042\u308b\u89aa\u306b\u76f8\u7d9a\u6a29\u304c\u79fb\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u306f<strong>A\u306e\u59bb\u3068A\u306e\u7236\u6bcd\u306e\u8a083\u4eba<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b<br \/>\nA\u306e\u59bb=2\/3\uff084,000\u4e07\u5186\uff09<br \/>\nA\u306e\u6bcd=1\/3\u00d71\/2=1\/6\uff081,000\u4e07\u5186\uff09<br \/>\nA\u306e\u7236=1\/3\u00d71\/2=1\/6\uff081,000\u4e07\u5186\uff09<\/p>\n<h3 id=\"4-5\"><span style=\"font-size: inherit;\">4-5.\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u518d\u5a5a\u3057\u3066\u3044\u305f\u5834\u5408<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig15-38c008df03e2.png\" alt=\"\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u518d\u5a5a\u3057\u3066\u3044\u305f\u5834\u5408\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u96e2\u5a5a\u3057\u3066\u518d\u5a5a\u3057\u3066\u3044\u305f\u5834\u5408\u3001<strong>\u518d\u5a5a\u76f8\u624b\u3067\u3042\u308b\u914d\u5076\u8005\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u6cd5\u5f8b\u5a5a\u3067\u751f\u307e\u308c\u305f\u5b50\u3069\u3082\u3084\u8a8d\u77e5\u3057\u305f\u5b50\u3069\u3082\u3001\u990a\u5b50\u7e01\u7d44\u3057\u305f\u5b50\u3069\u3082\u304c\u3044\u308c\u3070\u3001\u305d\u306e\u5b50\u3069\u3082\u305f\u3061\u3082\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u524d\u306e\u914d\u5076\u8005\u3084\u3001\u990a\u5b50\u7e01\u7d44\u3057\u3066\u3044\u306a\u3044\u518d\u5a5a\u76f8\u624b\u306e\u9023\u308c\u5b50\u306f\u76f8\u7d9a\u4eba\u306b\u306f\u306a\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u6b21\u306e\u30b1\u30fc\u30b9\u3067\u5177\u4f53\u7684\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"5wny050pjcvvz71mdhz60k\">\u30b1\u30fc\u30b9\u4f8b<\/h4>\n<p class=\"attention a-2\">\u300a\u767b\u5834\u4eba\u7269\u300b<br \/>\n\u30fbA\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09<br \/>\n\u30fbB\uff08A\u306e\u518d\u5a5a\u76f8\u624b\uff09<br \/>\n\u30fbC\uff08A\u3068B\u306e\u5b50\u3069\u3082\uff09<br \/>\n\u30fbD\uff08B\u306e\u9023\u308c\u5b50\u3067\u3001A\u304c\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\uff09<br \/>\n\u30fbE\uff08A\u306e\u524d\u59bb\uff09<br \/>\n\u30fbF\uff08A\u3068E\u306e\u5b50\u3069\u3082\uff09<br \/>\n\u30fbG\uff08E\u3068E\u306e\u518d\u5a5a\u76f8\u624b\u3068\u306e\u5b50\u3069\u3082\uff09<br \/>\n\u4e0a\u8a18\u306e\u4eba\u7269\u306e\u3046\u3061\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306e\u306fB\uff08A\u306e\u518d\u5a5a\u76f8\u624b\uff09\u30fbC\uff08A\u3068B\u306e\u5b50\u3069\u3082\uff09\u30fbD\uff08B\u306e\u9023\u308c\u5b50\u3067\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\uff09\u30fbF\uff08A\u3068\u524d\u59bb\u306e\u5b50\u3069\u3082\uff09\u306e4\u4eba\u3067\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001<strong>\u5b9f\u5b50\u30fb\u990a\u5b50\u306b\u95a2\u308f\u3089\u305a\u30013\u4eba\u306e\u5b50\u3069\u3082\u306e\u76f8\u7d9a\u5206\u306f\u5168\u3066\u5e73\u7b49\u3067\u3059<\/strong>\u3002<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b<br \/>\n\u203bA\u306e\u907a\u7523\u304c6,000\u4e07\u5186\u306e\u5834\u5408<br \/>\nB\uff08A\u306e\u518d\u5a5a\u76f8\u624b\uff09=1\/2\uff083,000\u4e07\u5186\uff09<br \/>\nC\uff08A\u3068B\u306e\u5b50\u3069\u3082\uff09=1\/2\u00d71\/3=1\/6\uff081,000\u4e07\u5186\uff09<br \/>\nD\uff08B\u306e\u9023\u308c\u5b50\u3067\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\uff09=1\/2\u00d71\/3=1\/6\uff081,000\u4e07\u5186\uff09<br \/>\nF\uff08A\u3068\u524d\u59bb\u306e\u5b50\u3069\u3082\uff09=1\/2\u00d71\/3=1\/6\uff081,000\u4e07\u5186\uff09<\/p>\n<h3 id=\"4-6\"><span style=\"font-size: inherit;\">4-6.\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig16-d4792dc4d099.png\" alt=\"\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3057\u305f\u5834\u5408\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u305d\u306e\u8005\u306f\u76f8\u7d9a\u4eba\u306e\u8cc7\u683c\u3092\u5931\u3044\u307e\u3059<\/span>\uff08\u6c11\u6cd5\u7b2c939\u6761\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001<strong>\u540c\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u304c\u4ed6\u306b\u3044\u306a\u3051\u308c\u3070\u3001\u6b21\u306e\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u6a29\u304c\u79fb\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001\u521d\u3081\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u4ee3\u8972\u76f8\u7d9a\u306f\u767a\u751f\u3057\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"9m8q8wxehkhayptdrqtitw\">\u30b1\u30fc\u30b9\u4f8b<\/h4>\n<p class=\"attention a-2\">\u300a\u5bb6\u65cf\u69cb\u6210\u300b<br \/>\n\u7236\u30fb\u6bcd\u30fb\u9577\u7537\u30fb\u9577\u5973<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1a\u7236<br \/>\n\u7236\u306e\u907a\u7523\uff1a4,000\u4e07\u5186<br \/>\n\u7236\u89aa\u304c\u4ea1\u304f\u306a\u308a\u3001\u76f8\u7d9a\u4eba\u306f\u6bcd\u89aa\u30fb\u9577\u7537\u30fb\u9577\u5973\u306e3\u4eba\u3067\u3057\u305f\u304c\u3001\u9577\u7537\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f<strong>\u6bcd\u3068\u9577\u5973\u306e2\u4eba<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b<br \/>\n\u6bcd=1\/2\uff082,000\u4e07\u5186\uff09<br \/>\n\u9577\u5973=1\/2\uff082,000\u4e07\u5186\uff09<\/p>\n<h4 id=\"q4wqah486ubvx5nvgob2a\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff1f<\/h4>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u6a29\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u653e\u68c4\u3059\u308b\u3068\u3001\u8cc7\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u501f\u91d1\u3084\u30ed\u30fc\u30f3\u306a\u3069\u306e\u8ca0\u50b5\u3082\u4e00\u5207\u5f15\u304d\u7d99\u304e\u307e\u305b\u3093\u3002\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3088\u308a\u3082\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u306e\u65b9\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u304d\u307e\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\/sozokuhoki-tetsuzuki\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u306e\u624b\u7d9a\u304d\u3068\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059<\/a><\/p>\n<\/div>\n<h3 id=\"4-7\"><span style=\"font-size: inherit;\">4-7.\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u5ec3\u9664\u30fb\u6b20\u683c\u306b\u3042\u305f\u308b\u5834\u5408<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig17-30d0e9586c30.png\" alt=\"\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u5ec3\u9664\u30fb\u6b20\u683c\u306b\u3042\u305f\u308b\u5834\u5408\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u76f8\u7d9a\u5ec3\u9664\u307e\u305f\u306f\u76f8\u7d9a\u6b20\u683c\u306b\u3042\u305f\u308b\u5834\u5408\u3001<strong>\u305d\u306e\u8005\u306f\u76f8\u7d9a\u4eba\u306e\u8cc7\u683c\u3092\u5931\u3044\u307e\u3059<\/strong>\uff08\u6c11\u6cd5\u7b2c891\u30fb892\u6761\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u8005\u306b\u5b50\u3084\u5b6b\u304c\u3044\u308b\u5834\u5408\u306f\u5b50\u3084\u5b6b\u304c\u4ee3\u8972\u76f8\u7d9a\u3057\u307e\u3059\u3002\u5b50\u3084\u5b6b\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u6b21\u306e\u9806\u4f4d\u306e\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u6a29\u304c\u79fb\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"iycqlaau01o1cj58w676mq\">\u30b1\u30fc\u30b9\u4f8b<\/h4>\n<p class=\"attention a-2\">\u300a\u5bb6\u65cf\u69cb\u6210\u300b<br \/>\n\u7236\u30fb\u6bcd\u30fb\u9577\u7537<br \/>\n\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff1a\u7236<br \/>\n\u7236\u306e\u907a\u7523\uff1a4,000\u4e07\u5186<br \/>\n\u7236\u89aa\u304c\u4ea1\u304f\u306a\u308c\u3070\u3001\u901a\u5e38\u6bcd\u89aa\u3068\u9577\u7537\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9577\u7537\u306f\u751f\u524d\u7236\u89aa\u306b\u3088\u308a\u76f8\u7d9a\u5ec3\u9664\u3055\u308c\u305f\u305f\u3081\u76f8\u7d9a\u4eba\u306b\u306f\u306a\u308c\u307e\u305b\u3093\u3002<br \/>\n\u9577\u7537\u306b\u306f\u5a18\uff08A\u30fbB\uff09\u304c2\u4eba\u3044\u305f\u306e\u3067\u3001\u305d\u306e2\u4eba\u304c\u9577\u7537\u306e\u76f8\u7d9a\u5206\u3092\u4ee3\u8972\u76f8\u7d9a\u3092\u3057\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u76f8\u7d9a\u4eba\u306f<strong>\u6bcd\u3068\u5b6b\u5a18A\u30fbB2\u4eba\u306e\u8a083\u4eba<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b<br \/>\n\u6bcd=1\/2\uff082,000\u4e07\u5186\uff09<br \/>\n\u5b6b\u5a18A=1\/2\u00d71\/2=1\/4\uff081,000\u4e07\u5186\uff09<br \/>\n\u5b6b\u5a18B=1\/2\u00d71\/2=1\/4\uff081,000\u4e07\u5186\uff09<\/p>\n<h4 id=\"8dyim3bep5sdtzvwcx41l8\">\u76f8\u7d9a\u5ec3\u9664\u3068\u306f\uff1f<\/h4>\n<p class=\"attention a-1\">\u8ca1\u7523\u306e\u6240\u6709\u8005\u304c\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u4eba\u306b\u8457\u3057\u3044\u975e\u884c\u3084\u8650\u5f85\u30fb\u4fae\u8fb1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8005\u306e\u76f8\u7d9a\u6a29\u3092\u306f\u304f\u596a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n\u300a\u5177\u4f53\u4f8b\u300b<br \/>\n\u30fb\u606f\u5b50\u304c\u6bcd\u306b\u5bfe\u3057\u3066\u65e5\u5e38\u7684\u306b\u66b4\u529b\u3092\u3075\u308b\u3044\u3001\u30b1\u30ac\u3092\u3055\u305b\u305f<br \/>\n\u30fb\u9577\u7537\u304c\u53cd\u793e\u4f1a\u52e2\u529b\u306b\u52a0\u5165\u3057\u305f<br \/>\n\u30fb\u6b21\u7537\u306e\u591a\u984d\u306e\u501f\u91d1\u3092\u80a9\u4ee3\u308f\u308a\u3055\u305b\u3089\u308c\u305f<br \/>\n\u306a\u3069<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-abolition\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u5ec3\u9664\u3068\u306f\uff1f\u5236\u5ea6\u306e\u5185\u5bb9\u304b\u3089\u5ec3\u9664\u3067\u304d\u308b\u8981\u4ef6\u3001\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u307e\u3067\u89e3\u8aac<\/a><\/p>\n<h4 id=\"j1wh2syjqtkc5dw3pr7ohd\">\u76f8\u7d9a\u6b20\u683c\u3068\u306f\uff1f<\/h4>\n<p class=\"attention a-1\">\u907a\u7523\u3092\u4e0d\u6b63\u306b\u624b\u306b\u5165\u308c\u308b\u305f\u3081\u306b\u6cd5\u5f8b\u3092\u72af\u3057\u305f\u8005\u306e\u76f8\u7d9a\u6a29\u3092\u306f\u304f\u596a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u76f8\u7d9a\u5ec3\u9664\u3068\u9055\u3063\u3066\u3001\u8ca1\u7523\u306e\u6240\u6709\u8005\u306e\u610f\u601d\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002 <br \/>\n\u300a\u5177\u4f53\u4f8b\u300b<br \/>\n\u30fb\u907a\u8a00\u66f8\u3092\u507d\u9020\u3057\u305f\uff08\u307e\u305f\u306f\u96a0\u3057\u305f\u3001\u6368\u3066\u305f\uff09<br \/>\n\u30fb\u8a50\u6b3a\u30fb\u8105\u8feb\u306b\u3088\u3063\u3066\u907a\u8a00\u3092\u64a4\u56de\u307e\u305f\u306f\u53d6\u308a\u6d88\u3057\u3001\u5909\u66f4\u3055\u305b\u305f<br \/>\n\u30fb\u540c\u9806\u4f4d\u4ee5\u4e0a\u306e\u76f8\u7d9a\u4eba\u3092\u6bba\u5bb3\u3057\u305f\uff08\u672a\u9042\u3082\u542b\u3080\uff09<br \/>\n\u306a\u3069<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-disqualification\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6b20\u683c\u3068\u306f\uff5c\u76f8\u7d9a\u6b20\u683c\u3068\u306a\u308b\uff15\u3064\u306e\u4e8b\u7531\u3084\u76f8\u7d9a\u5ec3\u9664\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac<\/a><\/p>\n<h3 id=\"4-8\"><span style=\"font-size: inherit;\">4-8.\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u884c\u65b9\u4e0d\u660e\u3067\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u76f8\u7d9a\u4eba\u306e\u4e00\u4eba\u304c\u884c\u65b9\u4e0d\u660e\u3067\u3082\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u539f\u5247\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c<strong>\u52dd\u624b\u306b\u305d\u306e\u8005\u3092\u76f8\u7d9a\u4eba\u304b\u3089\u9664\u304f\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067<\/strong>\u3001\u3069\u3046\u306b\u304b\u3057\u3066\u63a2\u3057\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\uff08\u8ab0\u304c\u3069\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u8a71\u3057\u5408\u3044\uff09\u306f\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u5fc5\u305a\u5168\u54e1\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044<\/span>\u304b\u3089\u3067\u3059\u3002\u884c\u65b9\u4e0d\u660e\u3068\u306f\u3044\u3048\u3001<strong>\u76f8\u7d9a\u4eba\u304c\u4e00\u4eba\u3067\u3082\u6b20\u3051\u3066\u3044\u308b\u3068\u3001\u305d\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u7121\u52b9<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u884c\u65b9\u4e0d\u660e\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u307e\u305a\u306f\u305d\u306e\u8005\u306e\u300c<strong>\u6238\u7c4d\u306e\u9644\u7968\uff08\u3075\u3072\u3087\u3046\uff09<\/strong>\u300d\u3092\u53d6\u308a\u5bc4\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6238\u7c4d\u306e\u9644\u7968\u306b\u306f\u4f4f\u6240\u5c65\u6b74\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u306e\u8005\u306e\u6700\u65b0\u306e\u4f4f\u6240\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u8a73\u3057\u3044\u53d6\u5f97\u65b9\u6cd5\u306f\u672c\u7c4d\u5730\u306e\u5e02\u753a\u6751\u5f79\u5834\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6238\u7c4d\u306e\u9644\u7968\u3092\u53d6\u5f97\u3057\u3066\u3082\u76f8\u624b\u3092\u63a2\u3057\u51fa\u305b\u306a\u3044\u5834\u5408\u306f\u3001\u300c<strong>\u4e0d\u5728\u8005\u8ca1\u7523\u7ba1\u7406\u4eba<\/strong>\u300d\u304b\u300c<strong>\u5931\u8e2a\u5ba3\u544a<\/strong>\u300d\u3092\u7533\u7acb\u3066\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7533\u7acb\u3066\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u305d\u306e\u8005\u629c\u304d\u3067\u76f8\u7d9a\u3092\u9032\u3081\u3089\u308c\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\/sozokunin-yukuefumei\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u4eba\u304c\u884c\u65b9\u4e0d\u660e\uff01\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u3069\u3046\u306a\u308b\u306e\uff1f<\/a><\/p>\n<h3 id=\"4-9\"><span style=\"font-size: inherit;\">4-9.\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408<\/span><\/h3>\n<p>\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u306f<span style=\"font-size: inherit; color: #ff0000;\">\u6700\u7d42\u7684\u306b\u306f\u56fd\u306e\u3082\u306e<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u4e00\u4eba\u3082\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3084\u76f8\u7d9a\u5ec3\u9664\u3001\u6b20\u683c\u306b\u3088\u308a\u76f8\u7d9a\u4eba\u306e\u8cc7\u683c\u3092\u5931\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u4e0d\u5b58\u5728\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u4e0d\u5b58\u5728\u306e\u5834\u5408\u3001\u307e\u305a<strong>\u7279\u5225\u7e01\u6545\u8005<\/strong>\u304c\u3044\u308c\u3070\u305d\u306e\u8005\u304c\u8ca1\u7523\u5206\u4e0e\u3092\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4 id=\"hrnfcdksf5cd5qvnjwy246\">\u7279\u5225\u7e01\u6545\u8005\u3068\u306f<\/h4>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3068\u7279\u5225\u306b\u89aa\u3057\u3044\u95a2\u4fc2\u306b\u3042\u3063\u305f\u4eba\u7269\u3092\u6307\u3057\u307e\u3059\u3002\u6b21\u306e\u3088\u3046\u306a\u4eba\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<ul class=\"attention a-1\">\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3068\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u4eba\uff08\u5185\u7e01\u306e\u914d\u5076\u8005\u306a\u3069\uff09<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3092\u7642\u990a\u770b\u8b77\u3057\u3066\u3044\u305f\u4eba\uff08\u304a\u3058\u304a\u3070\u30fb\u4ed6\u754c\u3057\u305f\u606f\u5b50\u306e\u5ac1\u306a\u3069\uff09<\/li>\n<li>\u305d\u306e\u4ed6\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u7279\u5225\u7e01\u6545\u8005\u306b\u3042\u305f\u308b\u4eba<\/li>\n<\/ul>\n<p>\u7279\u5225\u7e01\u6545\u8005\u3082\u3044\u306a\u3044\u5834\u5408\u3001\u907a\u7523\u306f\u6700\u7d42\u7684\u306b\u306f\u56fd\u5eab\u306b\u5e30\u5c5e\u3057\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\/ohitorisama-sozoku\" target=\"_blank\" rel=\"noopener\">\u300c\u304a\u3072\u3068\u308a\u3055\u307e\u300d\u306e\u76f8\u7d9a \uff5e\u76f8\u7d9a\u4eba\u304c\u8ab0\u3082\u3044\u306a\u3044\u5834\u5408\u306f\uff1f<\/a><\/p>\n<h2 id=\"s7byqsvh0bkvcupylyv7ss\"><span style=\"font-size: inherit;\">5.\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u5fc5\u305a\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6ce8\u610f\u70b9<\/span><\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig18-7b96ae034b65.jpg\" alt=\"\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u5fc5\u305a\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6ce8\u610f\u70b9\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u524d\u7ae0\u307e\u3067\u3067\u300c\u8ab0\u304c\u3069\u308c\u3060\u3051\u907a\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u304b\u300d\u306b\u3064\u3044\u3066\u3001\u7406\u89e3\u3092\u6df1\u3081\u3089\u308c\u305f\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u5fc5\u305a\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6ce8\u610f\u70b9\u30923\u3064\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul class=\"attention a-1\">\n<li><a href=\"#x0ct8k5wp5ec81qwy9hzok\" target=\"_self\">\u907a\u8a00\u304c\u3042\u308b\u5834\u5408\u306f\u907a\u8a00\u306e\u5185\u5bb9\u304c\u512a\u5148\u3055\u308c\u308b<\/a><\/li>\n<li><a href=\"#ebmre6dyooutscvn3rredk\" target=\"_self\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u6238\u7c4d\u8b04\u672c\u3067\u78ba\u8a8d\u3059\u3079\u304d<\/a><\/li>\n<li><a href=\"#d24soltipptmgwwvlrzhzo\" target=\"_self\">\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u984d\u304c\u7570\u306a\u308b<\/a><\/li>\n<\/ul>\n<h3 id=\"x0ct8k5wp5ec81qwy9hzok\"><span style=\"font-size: inherit;\">5-1.\u907a\u8a00\u304c\u3042\u308b\u5834\u5408\u306f\u907a\u8a00\u306e\u5185\u5bb9\u304c\u512a\u5148\u3055\u308c\u308b<\/span><\/h3>\n<p>\u907a\u8a00\u304c\u6b8b\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u907a\u8a00\u306e\u5185\u5bb9\u901a\u308a\u76f8\u7d9a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u907a\u8a00\u3067\u6307\u5b9a\u3055\u308c\u305f\u4eba\u7269\u304c\u3001\u907a\u8a00\u3067\u6307\u5b9a\u3055\u308c\u305f\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f<strong>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u610f\u601d\u304c\u6cd5\u5b9a\u76f8\u7d9a\u3088\u308a\u512a\u5148\u3055\u308c\u308b\u305f\u3081<\/strong>\u3067\u3059\uff08\u6c11\u6cd5\u7b2c902\u6761\u30fb964\u6761\uff09\u3002\u65e5\u672c\u3067\u306f\u500b\u4eba\u306e\u8ca1\u7523\u3092\u3069\u3046\u6271\u3046\u304b\u306f\u3001\u672c\u4eba\u304c\u81ea\u7531\u306b\u6c7a\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u907a\u8a00\u306e\u5f62\u5f0f\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u306a\u3069\u306e\u7406\u7531\u3067\u3001\u907a\u8a00\u304c\u7121\u52b9\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u306b\u5f93\u3063\u3066\u907a\u7523\u5206\u5272\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u907a\u8a00\u901a\u308a\u306b\u76f8\u7d9a\u3092\u5b9f\u884c\u3057\u3066\u3082\u907a\u7523\u304c\u6b8b\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5206\u3092\u6cd5\u5b9a\u76f8\u7d9a\u901a\u308a\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 id=\"efvlidaucgtf05nupk8y0t\">\u203b\u4e0d\u5229\u306a\u5185\u5bb9\u306e\u907a\u8a00\u304c\u6b8b\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u907a\u7559\u5206\u3068\u3057\u3066\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h4>\n<p class=\"attention a-1\">\u3082\u3057\u300c\u3007\u3007\u306b\u5168\u8ca1\u7523\u3092\u6e21\u3059\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u907a\u8a00\u304c\u6b8b\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u300c\u907a\u7559\u5206\u300d\u3092\u8acb\u6c42\u3059\u308c\u3070\u6700\u4f4e\u9650\u306e\u76f8\u7d9a\u5206\u3092\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u00a0<span style=\"font-size: inherit; color: #ff0000;\">\u907a\u7559\u5206\u3068\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u5144\u5f1f\u59c9\u59b9\u4ee5\u5916\uff09\u306b\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u5ea6\u306e\u76f8\u7d9a\u5206\u306e\u3053\u3068<\/span>\u3067\u3059\uff08\u6c11\u6cd5\u7b2c1042\u6761\uff09\u3002\u6b8b\u3055\u308c\u305f\u5bb6\u65cf\u306e\u751f\u6d3b\u3092\u4fdd\u969c\u3059\u308b\u305f\u3081\u306b\u3053\u306e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<br \/>\n\u00a0 \u00a0\u914d\u5076\u8005\u3068\u5b50\u3069\u3082\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e1\/2\u3001\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e1\/3\u3092\u3001\u907a\u7523\u3092\u591a\u304f\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"ebmre6dyooutscvn3rredk\"><span style=\"font-size: inherit;\">5-2.\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u6238\u7c4d\u8b04\u672c\u3067\u78ba\u8a8d\u3059\u3079\u304d<\/span><\/h3>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u306b\u306a\u308b\u304b\u306f\u3001\u6238\u7c4d\u8b04\u672c\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u6238\u7c4d\u3092\u8abf\u3079\u306a\u304f\u3066\u3082\u3001\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u306f\u5206\u304b\u308a\u304d\u3063\u3066\u3044\u308b\u300d\u3068\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6238\u7c4d\u8b04\u672c\u306f\u4e0b\u8a182\u3064\u306e\u7406\u7531\u3067\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"attention a-1\">\n<li>\u60f3\u5b9a\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u51fa\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081<\/li>\n<li>\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u6238\u7c4d\u8b04\u672c\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081<\/li>\n<\/ul>\n<h4 id=\"ryyxf9zfxu4nvxxv882lp\">\u25c6\u7406\u7531\u2460\u60f3\u5b9a\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u51fa\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081<\/h4>\n<p>\u307e\u308c\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u60f3\u5b9a\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u3053\u3068\u304c\u767a\u899a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u96a0\u3057\u5b50\u3084\u7570\u6bcd\u30fb\u7570\u7236\u5144\u5f1f\u306a\u3069\u304c\u305d\u306e\u5178\u578b\u4f8b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\uff08\u8ab0\u304c\u3069\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u8a71\u3057\u5408\u3044\uff09\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u4e00\u4eba\u3067\u3082\u6b20\u3051\u3066\u3044\u308b\u3068\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u7d42\u308f\u3063\u305f\u5f8c\u306b\u4e88\u671f\u305b\u306c\u76f8\u7d9a\u4eba\u306e\u5b58\u5728\u306b\u6c17\u3065\u304f\u3068\u3001\u3082\u3046\u4e00\u5ea6\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u3084\u308a\u76f4\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u4e8c\u5ea6\u624b\u9593\u304c\u8d77\u304d\u306a\u3044\u3088\u3046\u3001\u6238\u7c4d\u3067\u6b63\u5f0f\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"go3b3lh7fjxzudma5yfmj\">\u25c6\u7406\u7531\u2461\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u6238\u7c4d\u8b04\u672c\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081<\/h4>\n<p>\u9810\u8caf\u91d1\u306e\u5f15\u304d\u51fa\u3057\u3084\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306a\u3069\u76f8\u7d9a\u306e\u5404\u624b\u7d9a\u304d\u3067\u306f\u3001<strong>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3068\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u6238\u7c4d\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3069\u306e\u307f\u3061\u6238\u7c4d\u306f\u63c3\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u2460\u3067\u8ff0\u3079\u305f\u7406\u7531\u304b\u3089\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u6bb5\u968e\u3067\u53d6\u5f97\u3057\u3066\u304a\u304f\u65b9\u304c\u52b9\u7387\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6238\u7c4d\u8b04\u672c\u306e\u53d6\u5f97\u65b9\u6cd5\u3084\u8aad\u307f\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/heir-investigation\">\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><\/p>\n<h3 id=\"d24soltipptmgwwvlrzhzo\"><span style=\"font-size: inherit;\">5-3.\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u984d\u304c\u7570\u306a\u308b<\/span><\/h3>\n<p>\u907a\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\uff083,000\u4e07\u5186+600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u3092\u8d85\u3048\u308b\u3068\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<span style=\"font-size: inherit; color: #ff0000;\">\u3053\u306e\u76f8\u7d9a\u7a0e\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u3084\u4eba\u6570\u306b\u3088\u3063\u3066\u7a0e\u7387\u3084\u975e\u8ab2\u7a0e\u67a0\u304c\u7570\u306a\u308b<\/span>\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u307e\u305f\u306f1\u51046,000\u4e07\u5186\u307e\u3067\u306a\u3089\u76f8\u7d9a\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\uff08\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001<strong>\u7b2c3\u9806\u4f4d\u3067\u3042\u308b\u5144\u5f1f\u59c9\u59b9\uff08\u7525\u59ea\uff09\u304c\u76f8\u7d9a\u4eba\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306f2\u5272\u52a0\u7b97<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u907a\u7523\u7dcf\u984d\u304c5,000\u4e07\u5186\u306e\u5834\u5408\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u76f8\u7d9a\u4eba\u304c\u5b50\u3069\u30821\u4eba\u306a\u3089\u76f8\u7d9a\u7a0e\u306f160\u4e07\u5186\u3067\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u304c\u5f1f1\u4eba\u3060\u3068\u3001\u76f8\u7d9a\u7a0e\u306f192\u4e07\u5186\uff08160\u4e07\u5186\u00d71.2\uff09\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u7a0e\u306b\u306f\u8907\u96d1\u306a\u30eb\u30fc\u30eb\u3084\u69d8\u3005\u306a\u7279\u4f8b\u304c\u3042\u308a\u3001\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u7533\u544a\u5185\u5bb9\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e00\u822c\u306e\u4eba\u304c\u7279\u4f8b\u3092\u4e0a\u624b\u304f\u6d3b\u7528\u3057\u3066\u9069\u5207\u306a\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u306e\u306f\u3001\u304b\u306a\u308a\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u77e5\u8b58\u304c\u306a\u3044\u3068\u3001\u63a7\u9664\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3067\u304d\u305a\u640d\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u904e\u5c11\u7533\u544a\u3067\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u305b\u3089\u308c\u305f\u308a\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u9069\u5207\u304b\u3064\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #383838;\">\u25a0\u56fd\u7a0e\u5e81HP\u3000<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><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\">\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><\/p>\n<h2 id=\"8a22jupar92pxaliaocuua\"><span style=\"font-size: inherit;\">6.\u76f8\u7d9a\u30b5\u30dd\u30fc\u30c8\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u9078\u3076\u3053\u3068\u3067\u5f97\u3089\u308c\u308b3\u3064\u306e\u4fa1\u5024<\/span><\/h2>\n<p>\u907a\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u3054\u5fc3\u914d\u304c\u3042\u308c\u3070\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u76f8\u7d9a\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u79c1\u305f\u3061\u304c\u3001\u3042\u306a\u305f\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u9762\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u4e0b\u8a183\u3064\u306e\u4fa1\u5024\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u304a\u7d04\u675f\u3057\u307e\u3059\u3002<\/p>\n<ul class=\"attention a-1\">\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u5e74\u95936,072\u4ef6\uff01\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3068\u30ce\u30a6\u30cf\u30a6\u3067\u78ba\u5b9f\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u307e\u3067\u5b8c\u9042\u3067\u304d\u308b<\/li>\n<li>\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/li>\n<li>\u5168\u56fd85\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/li>\n<\/ul>\n<h3 id=\"derpslvhb18jg9gtbsdb2c\"><span style=\"font-size: inherit;\">6-1.\u76f8\u7d9a\u7a0e\u7533\u544a\u5e74\u95936,072\u4ef6\uff01\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3068\u30ce\u30a6\u30cf\u30a6\u3067\u78ba\u5b9f\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u307e\u3067\u5b8c\u9042\u3067\u304d\u308b<\/span><\/h3>\n<p>\u5f53\u6cd5\u4eba\u3067\u306f\u8c4a\u5bcc\u306a\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e\u3068\u30ce\u30a6\u30cf\u30a6\u304c\u84c4\u7a4d\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3054\u4f9d\u983c\u8005\u69d8\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3001\u30b9\u30e0\u30fc\u30ba\u304b\u3064\u78ba\u5b9f\u306b\u5b8c\u9042\u3055\u305b\u308b\u3053\u3068\u3092\u304a\u7d04\u675f\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5f53\u6cd5\u4eba\u306f\u3001<strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u4ef6\u6570\u304c\u5e74\u95936,072\u4ef6<\/strong>\uff082024\u5e7410\u6708\uff5e2025\u5e749\u6708\uff09\u3068\u3001<strong>\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9<\/strong>\u3092\u8a87\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067<strong>\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u7d4c\u9a13\u3068\u30ce\u30a6\u30cf\u30a6\u306f\u3001\u5168\u56fd\u306b\u5728\u7c4d\u3059\u308b437\u540d\u4ee5\u4e0a\u306e\u76f8\u7d9a\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u3068\u5171\u6709<\/strong>\u3057\u3066\u3044\u308b\u305f\u3081\u3001<span style=\"font-size: inherit; color: #ff0000;\">\u629c\u3051\u6f0f\u308c\u304c\u306a\u304f\u9ad8\u54c1\u8cea\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u308b\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u307e\u3059<\/span>\u3002<\/p>\n<p>\u3042\u3089\u3086\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5185\u5bb9\u306b\u5bfe\u5fdc\u53ef\u80fd\u306a\u306e\u3067\u3001\u76f8\u7d9a\u304c\u521d\u3081\u3066\u306e\u65b9\u3067\u3082\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002\u3082\u3061\u308d\u3093\u3001\u7533\u544a\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3084\u78ba\u5b9a\u7533\u544a\u306a\u3069\u306e<strong>\u30a2\u30d5\u30bf\u30fc\u30d5\u30a9\u30ed\u30fc\u3082\u4e07\u5168\u306a\u4f53\u5236\u3067\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u7169\u96d1\u306a\u624b\u7d9a\u304d\u304b\u3089\u89e3\u653e\u3055\u308c\u3001\u5b89\u5fc3\u611f\u3068\u6e80\u8db3\u611f\u3092\u6301\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<h3 id=\"6s60op2esal4qau7n2mmwk\"><span style=\"font-size: inherit;\">6-2.\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u89e3\u6c7a<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u5f01\u8b77\u58eb\u6cd5\u4eba\u30fb\u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba\u3092\u306f\u3058\u3081\u3001<strong><span style=\"font-size: inherit; color: #e25041;\">\u76f8\u7d9a\u306b\u7cbe\u901a\u3057\u305f\u5404\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u3092\u64c1\u3057\u3066\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u53e3\u5ea7\u89e3\u7d04\u624b\u7d9a\u304d\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u5bfe\u7b56\u307e\u3067\u3001<strong><span style=\"font-size: inherit; color: #e25041;\">\u76f8\u7d9a\u5168\u822c\u306e\u3054\u76f8\u8ac7\u306b\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306f\u7a0e\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u5f8b\u3084\u4e0d\u52d5\u7523\u3001\u91d1\u878d\u306b\u307e\u305f\u304c\u308b\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u8ab0\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u300c\u3069\u3053\u304b\u3089\u624b\u3092\u3064\u3051\u3066\u3088\u3044\u304b\u4e0d\u5b89\u300d\u3068\u3044\u3063\u305f\u304a\u60a9\u307f\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u30c8\u30fc\u30bf\u30eb\u306b\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/YNdVqfbXESoePml2Chxi5Mtny-1773713736.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u4e00\u89a7\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php#groupList\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u6982\u8981<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h3 id=\"6md8h60uibs7b899j5zli5\"><span style=\"font-size: inherit;\">6-3.\u5168\u56fd85\u62e0\u70b9\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5168\u56fd\u5bfe\u5fdc<\/span><\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u5317\u6d77\u9053\u304b\u3089\u6c96\u7e04\u307e\u3067<strong><span style=\"font-size: inherit; color: #e25041;\">\u5168\u56fd85\u304b\u6240\u306b\u4e8b\u52d9\u6240\u3092\u5c55\u958b<\/span><\/strong>\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3082<strong><span style=\"font-size: inherit; color: #e25041;\">\u5168\u56fd\u3069\u3053\u304b\u3089\u3067\u3082\u3054\u76f8\u8ac7\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5317\u6d77\u9053\u30fb\u6771\u5317\u3001\u95a2\u6771\u3001\u4e2d\u90e8\u3001\u95a2\u897f\u3001\u4e2d\u56fd\u30fb\u56db\u56fd\u3001\u4e5d\u5dde\u30fb\u6c96\u7e04\u3068\u3001\u5404\u30a8\u30ea\u30a2\u306b\u62e0\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306b\u8fd1\u3044\u4e8b\u52d9\u6240\u3067\u30b9\u30e0\u30fc\u30ba\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5730\u57df\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e0d\u52d5\u7523\u304c\u9060\u65b9\u306b\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u5404\u5730\u57df\u306e\u4e8b\u52d9\u6240\u304c\u9023\u643a\u3057\u3001\u8ca1\u7523\u8abf\u67fb\u304b\u3089\u7533\u544a\u624b\u7d9a\u304d\u307e\u3067\u4e00\u8cab\u3057\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u5168\u56fd\u5bfe\u5fdc\u30fb\u5730\u57df\u5bc6\u7740\u306e\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u5168\u56fd\u306e\u4e8b\u52d9\u6240\u4e00\u89a7\u306f\u3053\u3061\u3089<br \/>\n\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/branch.php\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4ebaHP\u3000\u56fd\u5185\u62e0\u70b9<\/a><\/p>\n<\/div>\n<h2 id=\"fcag89gto0nd4xo8x9gev\"><span style=\"font-size: inherit;\">7.\u307e\u3068\u3081<\/span><\/h2>\n<p>\u3053\u3053\u307e\u3067\u76f8\u7d9a\u4eba\u306e\u512a\u5148\u9806\u4f4d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3042\u3089\u305f\u3081\u3066\u672c\u6587\u306e\u5185\u5bb9\u3092\u632f\u308a\u8fd4\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305a\u3001\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3067\u3059\u3002\u914d\u5076\u8005\u4ee5\u5916\u306f\u3001\u5b50\u3069\u3082\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\u2192\u89aa\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09\u2192\u5144\u5f1f\u59c9\u59b9\uff08\u7525\u59ea\uff09\u306e\u9806\u3067\u76f8\u7d9a\u6a29\u304c\u79fb\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/order-of-succession-fig03-3d5853d96136-1.png\" alt=\"\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u9806\u4f4d\" width=\"100%\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u306e\u9806\u4f4d\u306e\u4eba\u304c\u4e00\u4eba\u3067\u3082\u3044\u308b\u3068\u3001\u4e0b\u306e\u9806\u4f4d\u306e\u4eba\u306f\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u3068\u304d\u306f\u3001\u4e0b\u306e\uff13\u3064\u306e\u6ce8\u610f\u70b9\u306b\u6c17\u3092\u3064\u3051\u3066\u9032\u3081\u3066\u3044\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul class=\"attention a-1\">\n<li>\u907a\u8a00\u304c\u3042\u308b\u5834\u5408\u306f\u907a\u8a00\u306e\u5185\u5bb9\u304c\u512a\u5148\u3055\u308c\u308b<\/li>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u6238\u7c4d\u8b04\u672c\u3067\u78ba\u8a8d\u3059\u3079\u304d<\/li>\n<li>\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u306b\u3088\u3063\u3066\u76f8\u7d9a\u5272\u5408\u304c\u7570\u306a\u308b<\/li>\n<\/ul>\n<p>\u76f8\u7d9a\u4eba\u3092\u78ba\u5b9a\u3059\u308b\u5834\u9762\u3067\u56f0\u3063\u305f\u3053\u3068\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4ee5\u4e0a\u3001\u672c\u8a18\u4e8b\u3092\u3082\u3068\u306b\u8ab0\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u304b\u3092\u78ba\u5b9a\u3067\u304d\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3089\u308c\u308b\u3053\u3068\u3092\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u4eba\u306e\u512a\u5148\u9806\u4f4d\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u306a\u306e\u304b\uff1f\u300d \u300c\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u304c\u3001\u8ab0\u307e\u3067\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u304b\u3063\u3066\u3069\u3046\u306a\u3093\u3060\u308d\u3046\u300d \u6c11\u6cd5\u3067\u306f\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u304b\u3001\u7d30\u304b\u304f\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u76f8\u7d9a\u4eba\u306e\u9806\u4f4d\u306b\u3064\u3044\u3066\u306f\u8907\u96d1\u306a\u90e8\u5206 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":710,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[13],"class_list":["post-730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isan"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/730","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\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=730"}],"version-history":[{"count":41,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/730\/revisions"}],"predecessor-version":[{"id":7388,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/730\/revisions\/7388"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/710"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}