{"id":7399,"date":"2026-03-18T09:11:43","date_gmt":"2026-03-18T00:11:43","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7399"},"modified":"2026-03-18T09:11:43","modified_gmt":"2026-03-18T00:11:43","slug":"international-inheritance-tax-scope","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/international-inheritance-tax-scope","title":{"rendered":"\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306f\u3069\u3046\u306a\u308b\uff1f\u6d77\u5916\u306e\u4eba\u3084\u8ca1\u7523\u304c\u7d61\u3080\u56fd\u969b\u76f8\u7d9a\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u5b50\u4f9b\u304c\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u300d<br \/>\n\u300c\u89aa\u304c\u6d77\u5916\u306b\u79fb\u4f4f\u3057\u3066\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u73fe\u5730\u306e\u4e0d\u52d5\u7523\u3084\u9810\u91d1\u3082\u65e5\u672c\u3067\u7533\u544a\u304c\u5fc5\u8981\uff1f\u300d<br \/>\n\u300c\u73fe\u5730\u3068\u65e5\u672c\u3069\u3061\u3089\u306b\u4e21\u65b9\u306b\u76f8\u7d9a\u7a0e\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\uff1f\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u3055\u307e\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong>\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u3084\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u4eba\u304c\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u3001\u300c\u8ab0\u304c\u300d\u300c\u3069\u3053\u306b\u300d\u300c\u3069\u306e\u304f\u3089\u3044\u300d\u4f4f\u3093\u3067\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u65e5\u672c\u306e\u300c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u306e\u7bc4\u56f2\u300d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8907\u96d1\u306a\u56fd\u969b\u76f8\u7d9a\u306e\u30eb\u30fc\u30eb\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u308f\u304b\u308b\u3053\u3068<\/p>\n<ul>\n<li>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306b\u306f<strong>\u300c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u304c\u5bfe\u8c61\u300d\u3068\u300c\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u5bfe\u8c61\u300d\u306e<\/strong><strong>2\u3064\u306e\u30d1\u30bf\u30fc\u30f3<\/strong>\u304c\u3042\u308b<\/li>\n<li>\n<p><strong>3\u3064\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong>\u3067\u3001\u3054\u81ea\u8eab\u306e\u8ab2\u7a0e\u7bc4\u56f2\uff08\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u304b\u3001\u56fd\u5185\u306e\u307f\u304b\uff09\u304c\u305d\u306e\u5834\u3067\u5224\u5b9a\u3067\u304d\u308b<\/p>\n<\/li>\n<li>\n<p>\u6d77\u5916\u3068\u65e5\u672c\u3067\u4e8c\u91cd\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308b\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\uff08\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u8a18\u4e8b\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u56fd\u969b\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u304a\u60a9\u307f\u89e3\u6c7a\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059<\/span>\u3002<\/p>\n<h2 id=\"mwq1bynamlaxkuokmmks7t\">1. \u56fd\u969b\u76f8\u7d9a\u3068\u306f\u3001\u6d77\u5916\u306e\u300c\u4eba\u300d\u3084\u300c\u8ca1\u7523\u300d\u304c\u95a2\u308f\u308b\u76f8\u7d9a\u306e\u3053\u3068<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u56fd\u969b\u76f8\u7d9a\u3068\u306f\u3001\u6d77\u5916\u306e\u300c\u4eba\u300d\u3084\u300c\u8ca1\u7523\u300d\u304c\u95a2\u308f\u308b\u76f8\u7d9a\u306e\u3053\u3068<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u300c\u56fd\u969b\u76f8\u7d9a\u300d\u3068\u3044\u3046\u8a00\u8449\u306f\u4fd7\u79f0\u3067\u3042\u308a\u3001\u6b63\u5f0f\u306a\u6cd5\u5f8b\u7528\u8a9e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e00\u822c\u7684\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3092\u7dcf\u79f0\u3057\u3066\u300c\u56fd\u969b\u76f8\u7d9a\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p>\u88ab\u76f8\u7d9a\u4eba\uff08\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\uff09\u304c\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u305f<\/p>\n<\/li>\n<li>\n<p>\u76f8\u7d9a\u4eba\uff08\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u65b9\uff09\u304c\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u3001\u6d77\u5916\u306e\u4e0d\u52d5\u7523\u3084\u9810\u91d1\u304c\u542b\u307e\u308c\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>\u88ab\u76f8\u7d9a\u4eba\u3084\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u7c4d\u3067\u3042\u308b<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"idku7c68541ugh9077mrp\"><strong>\u203b\u56fd\u969b\u76f8\u7d9a\u3067\u306f\u300c\u65e5\u672c\u306e\u7a0e\u91d1\u300d\u3068\u300c\u6d77\u5916\uff08\u73fe\u5730\uff09\u306e\u7a0e\u91d1\u300d\u306e\u4e21\u65b9\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/h3>\n<p><strong><span style=\"color: #e25041;\">\u56fd\u969b\u76f8\u7d9a\u3067\u306f\u3001\u300c\u65e5\u672c\u306e\u7a0e\u91d1\u300d\u3068\u300c\u6d77\u5916\uff08\u73fe\u5730\uff09\u306e\u7a0e\u91d1\u300d\u306e\u4e21\u65b9\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306e\u76f8\u7d9a\u3067\u3042\u308c\u3070\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u3060\u3051\u3092\u6c17\u306b\u3059\u308c\u3070\u826f\u3044\u3067\u3059\u304c\u3001<u>\u56fd\u969b\u76f8\u7d9a\u306e\u5834\u5408\u3001\u300c\u65e5\u672c\u300d\u3068\u300c\u6d77\u5916\u300d\u3069\u3061\u3089\u304b\u3089\u304b\u3001\u3042\u308b\u3044\u306f\u3001\u4e21\u65b9\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u3068\u3044\u3046\u8996\u70b9\u304c\u5fc5\u8981<\/u>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f<strong>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u3068\u3044\u3046\u70b9\u306b\u7d5e\u3063\u3066\u89e3\u8aac<\/strong>\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u6d77\u5916\u5074\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\uff08\u4e8c\u91cd\u8ab2\u7a0e\u306e\u8abf\u6574\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u4e8b\u5f8c\u534a\u306e<a href=\"#pwkfdrbbsqr5uxftinx7d9\" target=\"_self\">\u300c5. \u6d77\u5916\u8cc7\u7523\u3078\u306e\u300c\u4e8c\u91cd\u8ab2\u7a0e\u300d\u306f\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\u3067\u6e1b\u984d\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u300d<\/a>\u306b\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"kmw8imk9var88d2hhl0uz\">2. \u56fd\u969b\u76f8\u7d9a\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\u306f2\u30d1\u30bf\u30fc\u30f3\uff01\u300c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u300d\u304b\u300c\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e\u300d<\/h2>\n<p><strong>\u56fd\u969b\u76f8\u7d9a\u306b\u304a\u3051\u308b<\/strong><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\u306f2\u30d1\u30bf\u30fc\u30f3<\/span><\/strong><strong>\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong><span style=\"color: #e25041;\">\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e<\/span><\/strong><\/li>\n<li><strong><span style=\"color: #e25041;\">\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e<\/span><\/strong><br \/>\n\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073#Mp-Ch_1-Se_1-At_1_3\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u6cd5 \u7b2c\u4e00\u6761\u306e\u4e09<\/a>\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e2\u3064\u306e\u3069\u3061\u3089\u306b\u306a\u308b\u304b\u306f\u3001\u76f8\u7d9a\u4eba\u3084\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u65b9\u306e\u300c\u4f4f\u6240\u300d\u300c\u56fd\u7c4d\u300d\u300c\u904e\u53bb\u306e\u5c45\u4f4f\u671f\u9593\u300d\u306a\u3069\u306b\u3088\u3063\u3066\u53b3\u683c\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"uhkqalodtb5y4j3xu7p5j\">2-1. \u2460\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\uff1a\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h3>\n<p><strong>\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u4eba\u3092\u300c\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3053\u306e\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u3084\u9810\u91d1\u306f\u3082\u3061\u308d\u3093\u3001\u30cf\u30ef\u30a4\u306e\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u3001\u30b9\u30a4\u30b9\u306e\u9280\u884c\u53e3\u5ea7\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8a3c\u5238\u53e3\u5ea7\u306a\u3069\u3001<strong>\u4e16\u754c\u4e2d\u306e\u3069\u3053\u306b\u3042\u308b\u8ca1\u7523\u3067\u3042\u3063\u3066\u3082<\/strong>\u3001\u3059\u3079\u3066\u5408\u7b97\u3057\u3066\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><u>\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308b\u65e5\u672c\u4eba\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u3053\u306e\u300c\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"1z5bc0i5su9mty8ingf7ul\">2-2. \u2461\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u308b\uff1a\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h3>\n<p><strong>\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u308b<span style=\"font-size: 16px; color: #333333;\">\u4eba\u3092\u300c<\/span>\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3053\u306e\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u300c\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u8ca1\u7523\u300d\u3060\u3051\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u6d77\u5916\u306b\u3042\u308b\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\uff08\u203b\u73fe\u5730\u306e\u56fd\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\uff09\u3002<\/p>\n<h2 id=\"npfaeje1v5c4k72mmgqadd\">3. \u3010\u5224\u5b9a\u3011\u3042\u306a\u305f\u306e\u8ab2\u7a0e\u7bc4\u56f2\u306f\u3069\u3061\u3089\uff1f3\u3064\u306e\u30c1\u30a7\u30c3\u30af\u3067\u78ba\u8a8d\u3057\u3088\u3046<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u3054\u81ea\u8eab\u306e\u8ab2\u7a0e\u7bc4\u56f2\u306f\u3069\u3061\u3089\u306a\u306e\u304b\u3001\u672c\u7ae0\u306e3\u3064\u306e\u30c1\u30a7\u30c3\u30af\u3067\u78ba\u8a8d<\/strong>\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u300c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\uff1a\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u306a\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u300c\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u308b\uff1a\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u306a\u306e\u304b\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4138.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u5b9a\u3081\u308b\u533a\u5206\u8868<\/a>\u306f\u975e\u5e38\u306b\u8907\u96d1\u3067\u3059\u304c\u3001\u30b7\u30f3\u30d7\u30eb\u306b\u6574\u7406\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u300c3\u3064\u306e\u30c1\u30a7\u30c3\u30af\u300d\u306e\u7d50\u679c\u3067\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u3010Check 1\u3011<\/strong><\/span><\/th>\n<td style=\"width: 70.8855%;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\u306f\u3001\u73fe\u5728\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u304b\uff1f<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u3010Check 2\u3011<\/strong><\/span><\/th>\n<td style=\"width: 70.8855%;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306f\u3001\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u307e\u3057\u305f\u304b\uff1f<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u3010Check 3\u3011<\/strong><\/span><\/th>\n<td style=\"width: 70.8855%;\"><strong>\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\u3001\u307e\u305f\u306f\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306f\u3001\u65e5\u672c\u56fd\u7c4d\u3092\u6301\u3063\u3066\u3044\u3066\u3001<br \/>\n\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0a\u304b\u3089\u9806\u756a\u306b\u3001<\/span><strong>1\u3064\u3067\u3082\u300cYES\u300d\u304c\u3042\u308b\u3068\u3001\u305d\u306e\u6642\u70b9\u3067\u539f\u5247\u3068\u3057\u3066\u300c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u300d<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<strong>\u9006\u306b\u3059\u3079\u3066\u304c\u300cNO\u300d\u306e\u5834\u5408\u3001\u300c\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u300d\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/strong>\u3067\u3059\u3002\u3055\u3063\u305d\u304f\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"q992r1apno87mr4qja2g0o\">3-1.\u3010Check 1\u3011 \u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\u306f\u3001\u73fe\u5728\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u307e\u305a\u3001<strong>\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\u306e\u73fe\u5728\u306e\u4f4f\u6240\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u4e16\u754c\u4e2d\u306e\u8ca1\u7523\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<br \/>\n\uff08\u203b\u4e00\u6642\u5c45\u4f4f\u8005\u306a\u3069\u306e\u4f8b\u5916\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7ae0\u306e\u6700\u5f8c<a href=\"#8r8lhgnrwegtf72ovj4ker\" target=\"_self\">\u300c\u3010\u4f8b\u5916\u3011\u65e5\u672c\u56fd\u7c4d\u306e\u65b9\u3084\u6c38\u4f4f\u8005\u300c\u4ee5\u5916\u300d\u306e\u65b9\u306f\u3001\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u305f\u3081\u5c02\u9580\u5bb6\u3078\u3054\u76f8\u8ac7\u3092\u300d<\/a>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\uff09<\/p>\n<ul>\n<li>\n<p><strong><span class=\"f-marker-w\">YES\uff08\u4f4f\u3093\u3067\u3044\u308b\uff09\u21d2<\/span><\/strong><strong><span class=\"f-marker-w\">\u3010\u5224\u5b9a\uff1a\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3011<\/span><\/strong><\/p>\n<\/li>\n<li>\n<p><strong><span class=\"f-marker-p\">NO\uff08\u4f4f\u3093\u3067\u3044\u306a\u3044\uff09\u21d2<\/span><\/strong><strong><span class=\"f-marker-p\">Check 2\u3078\u9032\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"gqlwiic1qwqh7gvlbtklcb\">3-2.\u3010Check 2\u3011 \u4ea1\u304f\u306a\u3063\u305f\u65b9\u306f\u3001\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u307e\u3057\u305f\u304b\uff1f<\/h3>\n<p>\u6b21\u306b\u3001<strong>\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306e\u4f4f\u6240\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\u304c\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u3066\u3082\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff08\u203b\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u306a\u3069\u306e\u4f8b\u5916\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7ae0\u306e\u6700\u5f8c<a href=\"#8r8lhgnrwegtf72ovj4ker\" target=\"_self\">\u300c\u3010\u4f8b\u5916\u3011\u65e5\u672c\u56fd\u7c4d\u306e\u65b9\u3084\u6c38\u4f4f\u8005\u300c\u4ee5\u5916\u300d\u306e\u65b9\u306f\u3001\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u305f\u3081\u5c02\u9580\u5bb6\u3078\u3054\u76f8\u8ac7\u3092\u300d<\/a>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\uff09<\/p>\n<ul>\n<li>\n<p><strong><span class=\"f-marker-w\">YES\uff08\u4f4f\u3093\u3067\u3044\u305f\uff09\u21d2<\/span><\/strong><strong><span class=\"f-marker-w\">\u3010\u5224\u5b9a\uff1a\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3011<\/span><\/strong><\/p>\n<\/li>\n<li>\n<p><strong><span class=\"f-marker-p\">NO\uff08\u4f4f\u3093\u3067\u3044\u306a\u304b\u3063\u305f\uff09\u21d2<\/span><\/strong><strong><span class=\"f-marker-p\">Check 3\u3078\u9032\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"ywnf6hlgajrh74m4h877o\">3-3.\u3010Check 3\u3011\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba<strong>\u3001\u307e\u305f\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306f\u3001\u65e5\u672c\u56fd\u7c4d\u3092\u6301\u3063\u3066\u3044\u3066\u3001\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n<p>\u6700\u5f8c\u306b\u3001\u904e\u53bb\u306e\u5c45\u4f4f\u6b74\u3068\u56fd\u7c4d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n<strong>\u300c\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\u3001\u307e\u305f\u306f\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306f\u3001\u65e5\u672c\u56fd\u7c4d\u3092\u6301\u3063\u3066\u3044\u3066\u3001\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\u300d<\/strong><\/p>\n<ul>\n<li>\n<p><strong><span class=\"f-marker-w\">YES\uff08\u3042\u308b\uff09\u21d2<\/span><\/strong><strong><span class=\"f-marker-w\">\u3010\u5224\u5b9a\uff1a\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3011<\/span><\/strong><br \/>\n\u4f8b\uff1a\u65e5\u672c\u56fd\u7c4d\u306e\u65b9\u304c\u6d77\u5916\u79fb\u4f4f\u3057\u306610\u5e74\u672a\u6e80\u306e\u5834\u5408<\/p>\n<\/li>\n<li>\n<p><strong><span class=\"f-marker-p\">NO\uff08\u306a\u3044\uff09<\/span><\/strong><span class=\"f-marker-p\"><strong>\u3059\u3079\u3066\u300cNO\u300d\u3067\u3059\u3002\u21d2<\/strong><\/span><strong><span style=\"color: #e25041;\"><span class=\"f-marker-p\">\u3010\u5224\u5b9a\uff1a\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3011<\/span><\/span><\/strong><br \/>\n\u4f8b\uff1a\u76f8\u7d9a\u4eba\u3084\u88ab\u76f8\u7d9a\u4eba\u304c\u65e5\u672c\u56fd\u7c4d\u3060\u304c20\u5e74\u4ee5\u4e0a\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u3001\u307e\u305f\u306f\u5916\u56fd\u7c4d\u3067\u3042\u308b<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"8r8lhgnrwegtf72ovj4ker\">3-4.\u3010\u4f8b\u5916\u3011<u>\u65e5\u672c\u56fd\u7c4d\u306e\u65b9\u3084\u6c38\u4f4f\u8005<\/u><u>\u4ee5\u5916<\/u>\u306e\u65b9\u306f\u3001\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u305f\u3081\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/h3>\n<p>\u4e0a\u8a18\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306f\u3001\u4e3b\u306b\u300c\u65e5\u672c\u56fd\u7c4d\u306e\u65b9\u300d\u3084\u300c\u6c38\u4f4f\u8005\u300d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n\u8ca1\u7523\u3092\u3082\u3089\u3046\u4eba\u3084\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u3001<u>\u305d\u308c\u4ee5\u5916<\/u>\u306e\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u7bc4\u56f2\u306e\u30eb\u30fc\u30eb\u304c\u4e00\u90e8\u7570\u306a\u308a\u3001\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u3066\u3082\u3001\u65e5\u672c\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u4f8b\u5916\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u76f8\u7d9a\u4eba\u304c\u300c\u5c31\u52b4\u30d3\u30b6\u300d\u306a\u3069\u3067\u65e5\u672c\u306b\u6ede\u5728\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\uff08<strong>\u4e00\u6642\u5c45\u4f4f\u8005<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\uff09<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u3001\u5916\u56fd\u7c4d\u3067\u65e5\u672c\u306b\u6ede\u5728\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9\uff08<strong>\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u3042\u308a\uff09<\/li>\n<\/ul>\n<p>\u305f\u3060\u3057\u3001\u3054\u81ea\u8eab\u306e\u5728\u7559\u8cc7\u683c\u306e\u7a2e\u985e\u3084\u3001\u904e\u53bb\u306e\u6ede\u5728\u671f\u9593\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u5206\u304b\u308c\u307e\u3059\u306e\u3067\u3001<u>\u81ea\u5df1\u5224\u65ad\u306f\u305b\u305a\u3001\u56fd\u969b\u76f8\u7d9a\u306b\u8a73\u3057\u3044\u5c02\u9580\u5bb6\u3078\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<h4 id=\"5xoyfx0dkunypjeiciumk\">\u3010\u56fd\u7a0e\u5e81\u3011\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u533a\u5206\u4e00\u89a7\u8868<\/h4>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4138.htm\" target=\"_blank\" rel=\"noopener\">No.4138\u2003\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3068\u304d<\/a><\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/8eaajjlqllb-d7664ece2678.png\" class=\"fr-draggable\" \/><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 12px;\">\uff08\u6ce81\uff09\u2003\u4e0a\u8a18\u306e\u8868\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c1\u6761\u306e3\u7b2c1\u9805\u7b2c5\u53f7\u306b\u898f\u5b9a\u3059\u308b\u8d08\u4e0e\u306b\u3088\u308a\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306f\u3001\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 12px;\">\uff08\u6ce82\uff09\u2003\u300c\u4e00\u6642\u5c45\u4f4f\u8005\u300d\u3068\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u5728\u7559\u8cc7\u683c\uff08\u51fa\u5165\u56fd\u7ba1\u7406\u53ca\u3073\u96e3\u6c11\u8a8d\u5b9a\u6cd5\u5225\u8868\u7b2c\u4e00\uff08\u5728\u7559\u8cc7\u683c\uff09\u306e\u4e0a\u6b04\u306e\u5728\u7559\u8cc7\u683c\u3092\u3044\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\u3067\u3059\u3002\uff09\u3092\u6709\u3059\u308b\u4eba\u3067\u3042\u3063\u3066\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u524d15\u5e74\u4ee5\u5185\u306b\u304a\u3044\u3066\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u5408\u8a08\u304c10\u5e74\u4ee5\u4e0b\u3067\u3042\u308b\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12px;\">\uff08\u6ce83\uff09\u2003\u300c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u300d\u3068\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u5728\u7559\u8cc7\u683c\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12px;\">\uff08\u6ce84\uff09\u2003\u300c\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u300d\u3068\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u3067\u3001\u2460\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u306b\u304a\u3044\u3066\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u4eba\u306e\u3046\u3061\u3001\u305d\u306e\u3044\u305a\u308c\u306e\u6642\u306b\u304a\u3044\u3066\u3082\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u4eba\u307e\u305f\u306f\u2461\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12px;\">\uff08\u6ce85\uff09\u2003\u4e0a\u8a18\u306e\u8868\u306e\u203b\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621027\u5e747\u67081\u65e5\u4ee5\u964d\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u300c\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u3068\u304d\u306f\u3001\u4e0a\u8a18\uff08\u6ce82\uff09\u304b\u3089\uff08\u6ce84\uff09\u3068\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12px;\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u3042\u3089\u307e\u3057\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kokugai\/01.htm\">\u3053\u3061\u3089<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n<span style=\"font-size: 12px;\">\uff08\u6ce86\uff09\u3000\u7559\u5b66\u3084\u6d77\u5916\u51fa\u5f35\u306a\u3069\u4e00\u6642\u7684\u306b\u65e5\u672c\u56fd\u5185\u3092\u96e2\u308c\u3066\u3044\u308b\u4eba\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<h2 id=\"cb2oj56qhgahi6crge9fx6\">4. \u5224\u5b9a\u6642\u306e\u6ce8\u610f\u70b9\uff13\u3064<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001<span style=\"color: #e25041;\"><strong>\u7d0d\u7a0e\u8005\u533a\u5206\u3092\u3054\u81ea\u8eab\u3067\u5224\u5b9a\u3059\u308b\u969b\u306e3\u3064\u306e\u6ce8\u610f\u70b9<\/strong><\/span>\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u3053\u3092\u8aa4\u89e3\u3057\u3066\u3044\u308b\u3068\u3001\u6b63\u3057\u3044\u5224\u5b9a\u304c\u3067\u304d\u305a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u300c\u7533\u544a\u6f0f\u308c\u300d\u3092\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"03gcvdertqyvkvvr8gthq6s\">4-1. \u3010\u6ce8\u610f\u70b9\u2460\u3011\u300c\u4f4f\u6240\u300d\u306f\u4f4f\u6c11\u7968\u3067\u306f\u306a\u304f\u300c\u751f\u6d3b\u306e\u672c\u62e0\u300d\u3068\u3044\u3046\u5b9f\u614b\u3067\u5224\u65ad\u3055\u308c\u308b<\/h3>\n<p>1\u3064\u76ee\u306f\u3001<strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u300c\u4f4f\u6240\u300d\u3068\u306f\u3001\u4f4f\u6c11\u7968\u306e\u6709\u7121\u3067\u306f\u306a\u304f\u300c\u751f\u6d3b\u306e\u672c\u62e0\u300d\u304c\u3069\u3053\u306b\u3042\u308b\u304b\u3068\u3044\u3046\u5b9f\u614b\u3067\u5224\u65ad\u3055\u308c\u308b<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5358\u306b\u300c\u6d77\u5916\u3078\u8ee2\u51fa\u5c4a\u3092\u51fa\u3057\u3066\u4f4f\u6c11\u7968\u3092\u629c\u3044\u305f\u300d\u3060\u3051\u3067\u306f\u3001\u6d77\u5916\u306b\u4f4f\u6240\u304c\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u65e5\u672c\u306b\u6301\u3061\u5bb6\u3084\u5bb6\u65cf\u3092\u6b8b\u3057\u3066\u3044\u305f\u308a\u30011\u5e74\u306e\u3046\u3061\u534a\u5206\u4ee5\u4e0a\u3092\u65e5\u672c\u3067\u904e\u3054\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u5f62\u5f0f\u7684\u306b\u4f4f\u6c11\u7968\u304c\u6d77\u5916\u306b\u3042\u3063\u3066\u3082\u300c\u65e5\u672c\u306b\u4f4f\u6240\u3042\u308a\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u300c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u300d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<h3 id=\"f7jirzfd0qc8stl6dftye\">4-2. \u3010\u6ce8\u610f\u70b9\u2461\u3011\u300c10\u5e74\u30eb\u30fc\u30eb\u300d\u306b\u3088\u308a\u3001\u6d77\u5916\u79fb\u4f4f\u5f8c10\u5e74\u672a\u6e80\u306f\u300c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u300d\u306b\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n<p>2\u3064\u76ee\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c10\u5e74\u30eb\u30fc\u30eb\u300d\u306b\u3088\u308a\u3001\u6d77\u5916\u79fb\u4f4f\u5f8c10\u5e74\u672a\u6e80\u306f\u300c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u300d\u306b\u8ab2\u7a0e\u3055\u308c\u308b<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6d77\u5916\u79fb\u4f4f\u3092\u3059\u308b\u30b1\u30fc\u30b9\u3078\u306e\u898f\u5236\u3068\u3057\u3066\u8a2d\u3051\u3089\u308c\u305f\u30eb\u30fc\u30eb\u3067\u3059\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u308b\u65b9\uff09\u3068\u76f8\u7d9a\u4eba\uff08\u53d7\u3051\u53d6\u308b\u65b9\uff09\u306e<strong>\u3069\u3061\u3089\u3082<\/strong>\u3001\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u3092\u8d85\u3048\u3066\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u3044\u5834\u5408\u3067\u306a\u3044\u3068\u3001\u56fd\u5185\u8ca1\u7523\u306e\u307f\u306e\u8ab2\u7a0e\uff08\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\uff09\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u300c\u6d77\u5916\u3078\u79fb\u4f4f\u3057\u30665\u5e74\u7d4c\u3063\u305f\u304b\u3089\u5927\u4e08\u592b\u300d\u3068\u601d\u3063\u3066\u3044\u3066\u3082\u300110\u5e74\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308b\u306e\u3068\u540c\u69d8\u306b\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"z24pv0z70ds1wmltvyhvtt\">4-3. \u3010\u6ce8\u610f\u70b9\u2462\u3011\u5728\u7559\u8cc7\u683c\uff08\u30d3\u30b6\uff09\u306b\u3088\u3063\u3066\u306f\u4e00\u90e8\u8ab2\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u7279\u4f8b\u304c\u3042\u308b<\/h3>\n<p>3\u3064\u76ee\u306f\u3001\u5728\u7559\u8cc7\u683c\uff08\u30d3\u30b6\uff09\u306b\u3088\u3063\u3066\u306f\u4e00\u90e8\u8ab2\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u7279\u4f8b\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><a href=\"#8r8lhgnrwegtf72ovj4ker\" target=\"_self\">\u3010\u4f8b\u5916\u3011<\/a>\u3067\u3082\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001\u5c31\u52b4\u30d3\u30b6\u306a\u3069\u3067\u65e5\u672c\u306b\u99d0\u5728\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u305d\u306e\u5bb6\u65cf\u304c\u53d7\u3051\u53d6\u308b\u6d77\u5916\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u7279\u4f8b\uff08\u77ed\u671f\u6ede\u5728\u5916\u56fd\u4eba\u306e\u7279\u4f8b\uff09\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6c38\u4f4f\u8005\u306e\u5834\u5408\u306f\u65e5\u672c\u4eba\u3068\u540c\u69d8\u306b\u6271\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u3054\u81ea\u8eab\u306e\u5728\u7559\u8cc7\u683c\u306e\u78ba\u8a8d\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u3092\u3054\u78ba\u8a8d\u306e\u4e0a\u3001\u8ff7\u3063\u305f\u5834\u5408\u306b\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4138.htm\" target=\"_blank\" rel=\"noopener\">No.4138\u2003\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3068\u304d<\/a><\/p>\n<h2 id=\"frvq0kd5boqtgc1jtrgof\">5. \u3088\u304f\u3042\u308b\u56fd\u969b\u76f8\u7d9a\u306e\u4f8b\u3067\u89e3\u8aac\u300c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u300d<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u3088\u304f\u3042\u308b\u56fd\u969b\u76f8\u7d9a\u306e\u4f8b\u3092\u3082\u3068\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><a href=\"#tlk4977vgpfafddht7j1hc\" target=\"_self\">\u3010\u30b1\u30fc\u30b91\u3011\u89aa\u3082\u5b50\u3082\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\uff08\u6d77\u5916\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\uff09<\/a><\/li>\n<li><a href=\"#m2lx5oeijd3f18l8uc6d6\" target=\"_self\">\u3010\u30b1\u30fc\u30b92\u3011\u5916\u56fd\u7c4d\u306e\u914d\u5076\u8005\u304c\u65e5\u672c\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/a><\/li>\n<li><a href=\"#qo881ho8slkmd0p48x3izf\" target=\"_self\">\u3010\u30b1\u30fc\u30b93\u3011\u6d77\u5916\u306b\u4f4f\u3080\u89aa\uff08\u5916\u56fd\u7c4d\uff09\u304b\u3089\u3001\u65e5\u672c\u306b\u4f4f\u3080\u5b50\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/a><\/li>\n<li><a href=\"#diwimj4mlktbt6gzf5sm25\" target=\"_self\">\u3010\u30b1\u30fc\u30b94\u3011\u89aa\u5b50\u3068\u3082\u306b10\u5e74\u4ee5\u4e0a\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408<\/a><\/li>\n<\/ul>\n<h3 id=\"tlk4977vgpfafddht7j1hc\">5-1.\u3010\u30b1\u30fc\u30b91\u3011\u89aa\u3082\u5b50\u3082\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\uff08\u6d77\u5916\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\uff09<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/z57qx4a9c-981d386a224f.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/0uvodmy1ox-b5c056caf1a4.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 81.25%;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 18px;\"><span style=\"font-size: 18px; color: #333333;\">Q.<\/span><strong>\u7236\u3082\u79c1\u3082\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u3002<\/strong>\u3053\u306e\u305f\u3073\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u4e0d\u52d5\u7523\u306f\u65e5\u672c\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 18px;\">A.\u306f\u3044\u3002\u89aa\u5b50\u3069\u3061\u3089\u3082\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308b\u305f\u3081\u3001<\/span><span style=\"font-size: 18px;\"><strong>\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><span style=\"font-size: 18px;\"><br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u30a2\u30e1\u30ea\u30ab\u306e\u4e0d\u52d5\u7523\u3082\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3 id=\"m2lx5oeijd3f18l8uc6d6\">5-2.\u3010\u30b1\u30fc\u30b92\u3011\u5916\u56fd\u7c4d\u306e\u914d\u5076\u8005\u304c\u65e5\u672c\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/r0yk04oh54-650a558ccbe1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/x5oh6vnkjsg-e830c8096211.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>Q\uff0e<strong>\u30a2\u30e1\u30ea\u30ab\u56fd\u7c4d\u306e\u592b\u3068\u65e5\u672c\u56fd\u7c4d\u306e\u79c1\u306f\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u3002<\/strong>\u3053\u306e\u305f\u3073\u592b\u304c\u4ea1\u304f\u306a\u308a\u65e5\u672c\u3068\u30a2\u30e1\u30ea\u30ab\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u4e0d\u52d5\u7523\u306f\u65e5\u672c\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<p>A\u306f\u3044\u3002\u3054\u592b\u5a66\u3069\u3061\u3089\u3082\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308b\u305f\u3081\u3001\u56fd\u7c4d\u306b\u304b\u304b\u308f\u3089\u305a\u3001<strong>\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><span style=\"font-size: 16px; color: #333333;\">\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u30a2\u30e1\u30ea\u30ab\u306e\u4e0d\u52d5\u7523\u3082\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3 id=\"qo881ho8slkmd0p48x3izf\">5-3.\u3010\u30b1\u30fc\u30b93\u3011\u6d77\u5916\u306b\u4f4f\u3080\u89aa\uff08\u5916\u56fd\u7c4d\uff09\u304b\u3089\u3001\u65e5\u672c\u306b\u4f4f\u3080\u5b50\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/tz4wghdd338-2d0cc43334c0.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/o7ubruck41-7a73f86af46b.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>Q\uff0e<strong>\u7236\u306f\u30a2\u30e1\u30ea\u30ab\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u3002\u79c1\u306f\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u3002<\/strong>\u3053\u306e\u305f\u3073\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u4e0d\u52d5\u7523\u306f\u65e5\u672c\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>A.\u306f\u3044\u3002\u3042\u306a\u305f\u306f\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u308b\u305f\u3081\u3001\u56fd\u7c4d\u306b\u304b\u304b\u308f\u3089\u305a\u3001<strong>\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong>\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u30a2\u30e1\u30ea\u30ab\u306e\u4e0d\u52d5\u7523\u306f\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"diwimj4mlktbt6gzf5sm25\">5-4.\u3010\u30b1\u30fc\u30b94\u3011\u89aa\u5b50\u3068\u3082\u306b10\u5e74\u4ee5\u4e0a\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/3sweigqpg2u-e4c9919fadae.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/03\/k5lbudtku1l-6df13bf19f1a.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>Q.<strong>\u7236\u3082\u79c1\u308215\u5e74\u524d\u304b\u3089\u30a2\u30e1\u30ea\u30ab\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u3002<\/strong>\u3053\u306e\u305f\u3073\u7236\u304c\u4ea1\u304f\u306a\u308a\u30a2\u30e1\u30ea\u30ab\u306e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u4e0d\u52d5\u7523\u306f\u65e5\u672c\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>A.\u3044\u3044\u3048\u300210\u5e74\u4ee5\u4e0a\u65e5\u672c\u306b\u4f4f\u6240\u304c\u306a\u3044\u305f\u3081\u3001<strong>\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u8ca1\u7523\u306e\u307f\u304c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong>\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u30a2\u30e1\u30ea\u30ab\u306e\u4e0d\u52d5\u7523\u306f\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u3068\u306f<u>\u306a\u308a\u307e\u305b\u3093\u3002<\/u><\/strong><\/p>\n<h2 id=\"pwkfdrbbsqr5uxftinx7d9\">6. \u6d77\u5916\u8cc7\u7523\u3078\u306e\u300c\u4e8c\u91cd\u8ab2\u7a0e\u300d\u306f\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\u3067\u6e1b\u984d\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u6d77\u5916\u8cc7\u7523\u3078\u306e\u300c\u4e8c\u91cd\u8ab2\u7a0e\u300d\u306f\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\u3067\u6e1b\u984d\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u300c\u4e8c\u91cd\u8ab2\u7a0e\u300d\u3068\u306f\u3001<\/strong><\/span><strong>\u540c\u3058\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u4e8c\u91cd\u306b\u7a0e\u91d1\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u72b6\u614b<\/strong>\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n3\u7ae0\u306e\u5224\u5b9a\u3067\u300c\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8ca1\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff09\u300d\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u6ce8\u610f\u3059\u3079\u304d\u306a\u306e\u304c\u3001\u6d77\u5916\u3067\u304b\u304b\u308b\u7a0e\u91d1\u3068\u306e\u95a2\u4fc2\u3067\u3059\u3002<\/p>\n<p>\u300c\u65e5\u672c\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306a\u3089\u3001\u6d77\u5916\u3067\u306f\u304b\u304b\u3089\u306a\u3044\u300d\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u591a\u304f\u306e\u56fd\u3067\u306f\u3001\u300c\u305d\u306e\u56fd\u306b\u3042\u308b\u8ca1\u7523\uff08\u4e0d\u52d5\u7523\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u6301\u3061\u4e3b\u304c\u3069\u3053\u306b\u4f4f\u3093\u3067\u3044\u3088\u3046\u3068\u8ab2\u7a0e\u3059\u308b\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\uff08\u8ca1\u7523\u6240\u5728\u5730\u8ab2\u7a0e\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u30011\u3064\u306e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u65e5\u672c\u3068\u6d77\u5916\u306e2\u3064\u306e\u7a0e\u91d1\u304c\u540c\u6642\u306b\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3053\u306e\u4e8c\u91cd\u6255\u3044\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u6cd5\u306b\u306f\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><u>\u3053\u308c\u306f\u3001\u6d77\u5916\u3067\u7d0d\u4ed8\u3057\u305f\u76f8\u7d9a\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u3001<strong>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u5236\u5ea6\u3067\u3059\u3002<\/u><\/p>\n<p>\u3053\u306e\u63a7\u9664\u3092\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u91d1\u306e\u4e8c\u91cd\u6255\u3044\u3092\u9632\u304e\u3001\u8ca0\u62c5\u3092\u9069\u6b63\u306a\u7bc4\u56f2\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"f5m6xzk84jp9y4evoql8vg\">\u203b\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3088\u3046<\/h3>\n<p><strong>\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306b\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u300c\u6d77\u5916\u3067\u6255\u3063\u305f\u7a0e\u91d1\u304c\u5168\u984d\u623b\u3063\u3066\u304f\u308b\u300d\u3068\u3044\u3046\u5358\u7d14\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8907\u96d1\u306a\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p><strong>\u63a7\u9664\u9650\u5ea6\u984d\u306e\u8a08\u7b97<\/strong>\uff1a\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u3001\u56fd\u5916\u8ca1\u7523\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u307e\u3067\u3057\u304b\u5dee\u3057\u5f15\u3051\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u79df\u7a0e\u6761\u7d04\u306e\u78ba\u8a8d<\/strong>\uff1a\u76f8\u624b\u56fd\u3068\u306e\u9593\u3067\u79df\u7a0e\u6761\u7d04\uff08\u7a0e\u91d1\u306e\u53d6\u308a\u6c7a\u3081\uff09\u304c\u7d50\u3070\u308c\u3066\u3044\u308b\u304b\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u4f8b\uff1a\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306a\u3069\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u63db\u7b97<\/strong>\uff1a\u3044\u3064\u306e\u6642\u70b9\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u3046\u304b\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u3054\u81ea\u8eab\u3067\u8a08\u7b97\u3092\u884c\u3046\u306e\u306f\u975e\u5e38\u306b\u96e3\u6613\u5ea6\u304c\u9ad8\u304f\u3001\u8a08\u7b97\u30df\u30b9\u306b\u3088\u308b\u7533\u544a\u6f0f\u308c\u3084\u3001\u9006\u306b\u63a7\u9664\u306e\u4f7f\u3044\u5fd8\u308c\u306b\u3088\u308b\u6255\u3044\u3059\u304e\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u6d77\u5916\u8cc7\u7523\u3092\u304a\u6301\u3061\u306e\u5834\u5408\u306f\u3001\u56fd\u969b\u76f8\u7d9a\u306e\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u306a\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"evrn17rwb5rzjrog0numq\">7. \u56fd\u969b\u76f8\u7d9a\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\uff08Q&amp;A\uff09<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u56fd\u969b\u76f8\u7d9a\u306b\u95a2\u3057\u3066\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"nlinjsmfcqv38gei9g9e8\">7-1. \u6d77\u5916\u306e\u9280\u884c\u53e3\u5ea7\u3084\u4e0d\u52d5\u7523\u306f\u3001\u9ed9\u3063\u3066\u3044\u308c\u3070\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u307e\u305b\u3093\u304b\uff1f<\/h3>\n<p><strong>A. \u30d0\u30ec\u308b\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3067\u3059\u3002<\/strong><\/p>\n<p>\u73fe\u5728\u306f\u300cCRS\uff08\u5171\u901a\u5831\u544a\u57fa\u6e96\uff09\u300d\u3068\u3044\u3046\u56fd\u969b\u7684\u306a\u67a0\u7d44\u307f\u306b\u3088\u308a\u3001\u5404\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u975e\u5c45\u4f4f\u8005\u306e\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u3092\u81ea\u52d5\u7684\u306b\u4ea4\u63db\u3057\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\u3082\u3001\u6d77\u5916\u306e\u9280\u884c\u53e3\u5ea7\u60c5\u5831\u3092\u628a\u63e1\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u300c\u6d77\u5916\u3060\u304b\u3089\u308f\u304b\u3089\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u3044\u3046\u8003\u3048\u306f\u975e\u5e38\u306b\u5371\u967a\u3067\u3059\u306e\u3067\u3001\u9069\u6b63\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"pqh5sblv8flfaxq0cossf\">7-2. \u56fd\u969b\u76f8\u7d9a\u306f\u3069\u3053\u306b\u76f8\u8ac7\u3059\u3079\u304d\u3067\u3059\u304b\uff1f<\/h3>\n<p><strong>A. \u300c\u56fd\u969b\u76f8\u7d9a\u300d\u306e\u5b9f\u7e3e\u304c\u3042\u308b\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><u>\u56fd\u969b\u76f8\u7d9a\u306f\u3001\u65e5\u672c\u306e\u7a0e\u6cd5\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u624b\u56fd\u306e\u7a0e\u6cd5\u3084\u79df\u7a0e\u6761\u7d04\u306e\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u>\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306b\u3088\u3063\u3066\u306f\u3001\u56fd\u969b\u7a0e\u52d9\u306e\u30ce\u30a6\u30cf\u30a6\u304c\u306a\u304f\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u300c\u6d77\u5916\u8cc7\u7523\u304c\u3042\u308b\u300d\u300c\u76f8\u7d9a\u4eba\u304c\u6d77\u5916\u306b\u3044\u308b\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u56fd\u969b\u76f8\u7d9a\u6848\u4ef6\u306e\u5c02\u9580\u30c1\u30fc\u30e0\u3092\u6301\u3064\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"bxznlui9s3mb16rgbyof\">7-3. \u89aa\u304c\u6d77\u5916\u79fb\u4f4f\u3057\u30665\u5e74\u76ee\u3067\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u304b\uff1f<\/h3>\n<p><strong>A. 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