{"id":7821,"date":"2026-07-08T14:49:32","date_gmt":"2026-07-08T05:49:32","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7821"},"modified":"2026-07-08T14:50:45","modified_gmt":"2026-07-08T05:50:45","slug":"inheritance-tax-payment-in-kind","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-tax-payment-in-kind","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306f\u300c\u7269\u7d0d\u300d\u3067\u304d\u308b\uff1f\uff14\u3064\u306e\u8981\u4ef6\u3084\u624b\u7d9a\u304d\u30fb\u6ce8\u610f\u70b9\u3092\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u304c\u9ad8\u3059\u304e\u3066\u73fe\u91d1\u3067\u4e00\u62ec\u6255\u3044\u3067\u304d\u306a\u3044\u3051\u308c\u3069\u3001\u571f\u5730\u306a\u3069\u306e\u8ca1\u7523\u3067\u7d0d\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u308b\uff1f\u300d<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u300c\u7269\u7d0d\u8ca1\u7523\u306f\u3069\u3093\u306a\u7269\u3067\u3082\u3088\u3044\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/span><br \/>\n\u300c\u7269\u7d0d\u306e\u624b\u7d9a\u304d\u306f\u96e3\u3057\u3044\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u7686\u3055\u307e\u306f\u3053\u3093\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u91d1\u92ad\u3067\u4e00\u62ec\u7d0d\u4ed8\u3067\u3059\u3002<br \/>\n\u305d\u308c\u304c\u3080\u305a\u3057\u3044\u5834\u5408\u306b\u306f\u3001<span style=\"font-size: 16px;\">\u5ef6\u7d0d\uff08\u5206\u5272\u6255\u3044\uff09\u304c\u3042\u308a\u3001\u305d\u308c\u3067\u3082\u3001<span style=\"font-size: 16px;\">\u306a\u304a\u7d0d\u7a0e\u304c\u56f0\u96e3\u3060\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b<span style=\"font-size: 16px;\">\u300c\u7269\u7d0d\uff08\u3076\u3064\u306e\u3046\uff09\u300d<\/span><\/span><\/span>\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5229\u7528\u3059\u308b\u306b\u306f\u5b9a\u3081\u3089\u308c\u305f\u53b3\u3057\u3044\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u6c7a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u6b63\u3057\u3044\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306e\u57fa\u672c\u6982\u8981\u3084\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u3001\u7269\u7d0d\u3067\u304d\u308b\u8ca1\u7523\u306e\u512a\u5148\u9806\u4f4d\u304b\u3089\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\u307e\u3067\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306b\u3064\u3044\u3066\u306e\u304a\u60a9\u307f\u89e3\u6c7a\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4214.htm\" target=\"_blank\" rel=\"noopener\">No.4214\u2003\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/002.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306e\u624b\u5f15\u304d\uff5e\u624b\u7d9a\u304d\u7de8\uff5e<\/a><\/p>\n<h2 id=\"yjs8ynf22loczsukronsb9\">1.\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u3068\u306f\uff1f<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u91d1\u92ad\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u3001\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u305d\u306e\u3082\u306e\u3092\u56fd\u306b\u7d0d\u3081\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u91d1\u92ad\u3067\u4e00\u62ec\u3057\u3066\u7d0d\u3081\u308b\u300d\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u8ca1\u7523\u306e\u307b\u3068\u3093\u3069\u304c\u571f\u5730\u3084\u5efa\u7269\u3067\u3001\u624b\u5143\u306b\u73fe\u91d1\u304c\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u4f8b\u5916\u7684\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u304c\u300c\u7269\u7d0d\u300d\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\uff08\u6ce8\uff09<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/a><span style=\"font-size: 15px;\">\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8ca1\u7523\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4439.htm\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b<\/a><span style=\"font-size: 15px;\">\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u304a\u3088\u3073<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4442.htm\">\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b<\/a><span style=\"font-size: 15px;\">\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u4e8b\u696d\u7528\u8cc7\u7523\u306f\u3001\u7269\u7d0d\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/div>\n<h3 id=\"agnnckfl3vqv1y3y5mtm9\">1-1.\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306f\u91d1\u92ad\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306e\u6700\u7d42\u624b\u6bb5<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306f\u91d1\u92ad\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306e\u6700\u7d42\u624b\u6bb5\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u3092\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u3001\u53c8\u306f\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u65e5\u306b\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u3001\u305d\u306e\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u4e00\u5b9a\u306e\u76f8\u7d9a\u8ca1\u7523\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\uff08\u7269\u7d0d\uff09\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/07\/butunou-48c3ce743981.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 59.64%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6700\u521d\u304b\u3089\u300c\u624b\u5143\u306b\u73fe\u91d1\u304c\u306a\u3044\u304b\u3089\u571f\u5730\u3067\u6255\u304a\u3046\u300d\u3068\u7269\u7d0d\u3092\u9078\u3076\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305a\u306f\u624b\u5143\u306b\u3042\u308b\u9810\u8caf\u91d1\u3084\u63db\u4fa1\u5bb9\u6613\u306a\u8ca1\u7523\u7b49\u3092\u3059\u3079\u3066\u7d0d\u7a0e\u306b\u5145\u3066\u3001\u305d\u308c\u3067\u3082\u8db3\u308a\u306a\u3044\u5834\u5408\u306f\u5206\u5272\u6255\u3044\uff08\u5ef6\u7d0d\uff09\u304c\u3067\u304d\u306a\u3044\u304b\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<br \/>\n<u>\u5ef6\u7d0d\u3092\u4f7f\u3063\u3066\u3082\u306a\u304a\u3001\u3069\u3046\u3057\u3066\u3082\u6255\u3044\u304d\u308c\u306a\u3044\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u306e\u307f\u3001\u521d\u3081\u3066\u7269\u7d0d\u304c\u8a31\u53ef\u3055\u308c\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"4yjkx5xq2uwvpqsucy6fx\">1-2.\u4ee4\u548c7\u5e74\u5ea6\u306e\u8a31\u53ef\u4ef6\u6570\u306f\u65e5\u672c\u5168\u56fd\u3067\u305f\u3063\u305f\u306e40\u4ef6<\/h3>\n<p>\u56fd\u7a0e\u5e81\u304c\u767a\u8868\u3057\u305f\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001\u4ee4\u548c7\u5e74\u5ea6\uff082025\u5e74\u5ea6\uff09\u306b\u65e5\u672c\u5168\u56fd\u3067\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u304c\u8a31\u53ef\u3055\u308c\u305f\u4ef6\u6570\u306f\u3001\u305f\u3063\u305f\u306e40\u4ef6\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7d0420\u5e74\u524d\uff08\u5e73\u621017\u5e74\u5ea6\uff09\u306b\u306f\u3001\u5e74\u95932,730\u4ef6\u3082\u306e\u7269\u7d0d\u304c\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u3067\u306f\u6fc0\u6e1b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u4ee5\u4e0b\u306e\u30b0\u30e9\u30d5\u304c\u793a\u3059\u901a\u308a\u3001\u7269\u7d0d\u306e\u7533\u8acb\u30fb\u8a31\u53ef\u4ef6\u6570\u306f\u3068\u3082\u306b\u3001\u8fd1\u5e74\u4f4e\u3044\u6c34\u6e96\u3067\u63a8\u79fb\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/07\/a9r0ihozapg-bbb3db30b6d5.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/jokyo\/01.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u51e6\u7406\u72b6\u6cc1\u7b49<\/a>\u3088\u308a\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f5c\u6210<\/p>\n<p>\u7269\u7d0d\u304c\u3053\u3053\u307e\u3067\u6fc0\u6e1b\u3057\u305f\u4e3b\u306a\u539f\u56e0\u306f\u3001\u5e73\u621018\u5e74\u5ea6\u306b\u884c\u308f\u308c\u305f\u7a0e\u5236\u6539\u6b63\u3067\u3059\u3002\u3053\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u7269\u7d0d\u304c\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306e\u5be9\u67fb\u57fa\u6e96\u304c\u5927\u5e45\u306b\u53b3\u3057\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307b\u304b\u306b\u3082\u3001\u8fd1\u5e74\u306f\u6b74\u53f2\u7684\u306a\u4f4e\u91d1\u5229\u304c\u7d9a\u3044\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u6c11\u9593\u91d1\u878d\u6a5f\u95a2\u306e\u300c\u76f8\u7d9a\u7a0e\u30ed\u30fc\u30f3\u300d\u304c\u666e\u53ca\u3057\u3001\u304a\u91d1\u3092\u501f\u308a\u3066\u7d0d\u7a0e\u3059\u308b\u9078\u629e\u80a2\u304c\u5897\u3048\u305f\u3053\u3068\u3082\u7406\u7531\u306b\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u7269\u7d0d\u306f\u7533\u3057\u8fbc\u3081\u3070\u3059\u3050\u306b\u8a31\u53ef\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e\u306f\u591a\u304f\u3001\u7269\u7d0d\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u306e\u5834\u5408\u306b\u306f\u3001\u5f15\u304d\u53d6\u308c\u308b\u571f\u5730\u304b\u3069\u3046\u304b\u306e\u73fe\u5730\u8abf\u67fb\u3082\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u3001\u30c7\u30fc\u30bf\u304b\u3089\u3082\u7269\u7d0d\u306f\u7c21\u5358\u306b\u4f7f\u3048\u308b\u5236\u5ea6\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"8s5tybu7flgt264ujtry7r\">2.\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u3092\u4f7f\u3046\u305f\u3081\u306e4\u3064\u306e\u8981\u4ef6<\/h2>\n<p>\u7269\u7d0d\u3092\u4f7f\u3046\u306b\u306f\u4ee5\u4e0b\u306e<strong>4\u3064\u306e\u8981\u4ef6<\/strong>\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 12.2396%; text-align: center;\">\u8981\u4ef6\u2460<\/th>\n<td style=\"width: 87.6302%;\"><a href=\"#nkpy08kclamyc85wkdhi\" target=\"_self\">\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u3082\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u3068\u3059\u308b\u4e8b\u7531\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3044\u308b\u3053\u3068<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 12.2396%; text-align: center;\">\u8981\u4ef6\u2461<\/th>\n<td style=\"width: 87.6302%;\"><a href=\"#3bqt20jg7oemoote5192zs\" target=\"_self\">\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u3057\u305f\u300c\u65e5\u672c\u56fd\u5185\u306e\u8ca1\u7523\u300d\u3067\u3001\u6c7a\u3081\u3089\u308c\u305f\u7a2e\u985e\u3084\u9806\u4f4d\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 12.2396%; text-align: center;\">\n\u8981\u4ef6\u2462<\/th>\n<td style=\"width: 87.6302%;\"><a href=\"#80fy0kerrmybhx1f1vnz4\" target=\"_self\">\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306f\u3001\u300c\u7269\u7d0d\u306b\u4e0d\u9069\u683c\u306a\u8ca1\u7523\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3001\u300c\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u300d\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4ed6\u306b\u7269\u7d0d\u306b\u5145\u3066\u308b\u3079\u304d\u9069\u5f53\u306a\u8ca1\u7523\u304c\u306a\u3044\u3053\u3068<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 12.2396%; text-align: center;\">\u8981\u4ef6\u2463<\/th>\n<td style=\"width: 87.6302%;\"><a href=\"#g0nca60hv4dmzl8a2ntllh\" target=\"_self\">\u7269\u7d0d\u3057\u3088\u3046\u3068\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u671f\u9650\u307e\u305f\u306f\u7d0d\u4ed8\u3059\u3079\u304d\u65e5\uff08\u7269\u7d0d\u7533\u8acb\u671f\u9650\uff09\u307e\u3067\u306b\u3001\u7269\u7d0d\u7533\u8acb\u66f8\u306b\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"nkpy08kclamyc85wkdhi\"><strong>2-1.\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u3082\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u3068\u3059\u308b\u4e8b\u7531<\/strong>\u304c\u3042\u308a\u3001\u304b\u3064<strong>\u3001\u305d\u306e\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3044\u308b<\/strong>\u3053\u3068<\/h3>\n<p>1\u3064\u3081\u306e\u8981\u4ef6\u306f\u3001\u300c<strong>\u5ef6\u7d0d\u306b\u3088\u3063\u3066\u3082\u91d1\u92ad\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u3068\u3059\u308b\u4e8b\u7531<\/strong>\u304c\u3042\u308a\u3001\u304b\u3064<strong>\u3001\u305d\u306e\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3044\u308b<\/strong>\u3053\u3068\u300d\u3067\u3059\u3002<\/p>\n<p>\u300c\u624b\u5143\u306b\u73fe\u91d1\u304c\u306a\u3044\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u5168\u984d\u3092\u571f\u5730\u3067\u7d0d\u3081\u305f\u3044\u300d\u3068\u601d\u3063\u3066\u3082\u3001\u305d\u306e\u7406\u7531\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u7269\u7d0d\u304c\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u306e\u8a08\u7b97\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u300c\u3044\u304f\u3089\u306a\u3089\u91d1\u92ad\u4e00\u62ec\u3001\u3082\u3057\u304f\u306f\u5206\u5272\u6255\u3044\u3067\u652f\u6255\u3048\u308b\u306e\u304b\u300d\u304c\u53b3\u5bc6\u306b\u5be9\u67fb\u3055\u308c\u3001\u3069\u3046\u3057\u3066\u3082\u6255\u3048\u306a\u3044\u300c\u4e0d\u8db3\u5206\u300d\u306e\u91d1\u984d\u3060\u3051\u304c\u7269\u7d0d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7269\u7d0d\u304c\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\uff08\u7269\u7d0d\u8a31\u53ef\u9650\u5ea6\u984d\uff09\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\"><strong>\u7269\u7d0d\u8a31\u53ef\u9650\u5ea6\u984d<\/strong><\/span><\/strong><span style=\"font-size: 18px;\"><strong> \uff1d<br \/>\n\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d \uff0d \u73fe\u91d1\u7d0d\u4ed8\u984d \uff0d \u5ef6\u7d0d\u306b\u3088\u3063\u3066\u7d0d\u4ed8\u3067\u304d\u308b\u91d1\u984d \uff0b \u5ef6\u7d0d\u7d42\u4e86\u5f8c\u306e\u751f\u6d3b\u7b49<\/strong><\/span><\/p>\n<\/div>\n<p>\u4e0a\u306e\u5f0f\u306e\u901a\u308a\u3001\u7269\u7d0d\u8a31\u53ef\u9650\u5ea6\u984d\u306f\u3001\u300c\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u300d\u304b\u3089\u3001\u300c\u73fe\u91d1\u3067\u6255\u3048\u308b\u5206\u300d\u3068\u300c\u5ef6\u7d0d\uff08\u5206\u5272\u6255\u3044\uff09\u3067\u6255\u3048\u308b\u5206\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u4e0a\u3067\u3001\u300c\u5ef6\u7d0d\u304c\u7d42\u308f\u3063\u305f\u5f8c\u306b\u5fc5\u8981\u306a\u751f\u6d3b\u8cbb\u3084\u4e8b\u696d\u7d4c\u8cbb\u300d\u3092\u624b\u5143\u306b\u6b8b\u305b\u308b\u3088\u3046\u3001\u305d\u306e\u5206\u3092\u30d7\u30e9\u30b9\u3057\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u73fe\u91d1\u7d0d\u4ed8\u984d\u300d\u3084\u300c\u5ef6\u7d0d\u3067\u304d\u308b\u91d1\u984d\u300d\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001<u>\u76f8\u7d9a\u8ca1\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u7d0d\u7a0e\u8005\u56fa\u6709\u306e\u8ca1\u7523\u3084\u3001\u73fe\u9810\u91d1\u3060\u3051\u3067\u306f\u306a\u304f\u63db\u4fa1\u5bb9\u6613\u306a\u8ca1\u7523\u3001\u4eca\u5f8c\u306e\u81e8\u6642\u53ce\u5165\u306a\u3069\u3082\u52a0\u5473\u3055\u308c\u3001\u53b3\u5bc6\u306b\u5be9\u67fb\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u3089\u3092\u3059\u3079\u3066\u8003\u616e\u3057\u3066\u3082\u300c\u3069\u3046\u3057\u3066\u3082\u5206\u5272\u6255\u3044\u3067\u6255\u3044\u304d\u308c\u306a\u3044\u4e0d\u8db3\u5206\u300d\u3060\u3051\u304c\u3001\u6700\u7d42\u7684\u306b\u7269\u7d0d\u3092\u8a31\u53ef\u3055\u308c\u308b\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u5b9f\u969b\u306e\u8a08\u7b97\u306f\u3001\u7269\u7d0d\u7533\u8acb\u66f8\u306e\u5225\u7d19<u><\/u><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/5193\/data01\/002.doc\" target=\"_blank\" rel=\"noopener\">\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u7406\u7531\u66f8<\/a>\u3092\u8a18\u5165\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/002.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306e\u624b\u5f15\u304d\uff5e\u624b\u7d9a\u304d\u7de8\uff5e<\/a><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 18px;\"><strong>\u3010\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u7269\u7d0d\u8a31\u53ef\u9650\u5ea6\u984d\u7b49\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3057\u305f<\/strong><\/span><\/p>\n<p class=\"attention-p\">\u9ad8\u9f62\u8005\u306e\u7533\u8acb\u6642\u306f\u3001\u5e73\u5747\u4f59\u547d\u3092\u4e0a\u9650\u3068\u3059\u308b\u3053\u3068\u3067\u7269\u7d0d\u53ef\u80fd\u984d\u304c\u5897\u3048\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u624b\u5143\u306b\u6b8b\u305b\u308b\u4e8b\u696d\u306e\u904b\u8ee2\u8cc7\u91d1\u30821\u30ab\u6708\u5206\u304b\u30893\u30ab\u6708\u5206\u3078\u3068\u62e1\u5145\u3055\u308c\u3001\u4ee5\u524d\u3088\u308a\u3082\u5229\u7528\u3057\u3084\u3059\u3044\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6539\u6b63\u306b\u307e\u3064\u308f\u308b\u8a73\u3057\u3044\u8981\u4ef6\u3084\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306e\u8a73\u7d30\u306f\u3001\u4e0b\u8a18\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0025006-033.pdf\" target=\"_blank\" rel=\"noopener\">\u7269\u7d0d\u8a31\u53ef\u9650\u5ea6\u984d\u7b49\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3057\u305f<\/a><\/p>\n<\/div>\n<h3 id=\"3bqt20jg7oemoote5192zs\"><strong>2-2.\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u3057\u305f\u300c\u65e5\u672c\u56fd\u5185\u306e\u8ca1\u7523\u300d\u3067\u3001\u6c7a\u3081\u3089\u308c\u305f\u7a2e\u985e\u3084\u9806\u4f4d\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068<\/strong><\/h3>\n<p>2\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001<strong>\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u3057\u305f\u300c\u65e5\u672c\u56fd\u5185\u306e\u8ca1\u7523\u300d<\/strong>\u3067\u3001<strong>\u6c7a\u3081\u3089\u308c\u305f\u7a2e\u985e\u3084\u9806\u4f4d\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<h4 id=\"wwxu1i3u44c8xs75h4ac\">2-2-1.\u7269\u7d0d\u7533\u8acb\u8005\u304c\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u3067\u3042\u308a\u3001\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u3053\u3068<\/h4>\n<p><strong>\u4f7f\u3048\u308b\u8ca1\u7523\u306b\u306f\u300c\u3060\u308c\u306e\u6301\u3061\u7269\u304b\u300d\u300c\u3069\u3053\u306b\u3042\u308b\u304b\u300d\u3068\u3044\u3046\u53b3\u3057\u3044\u5236\u9650<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u300c\u7269\u7d0d\u306b\u4f7f\u3048\u308b\u8ca1\u7523\u300d\u3068\u300c\u4f7f\u3048\u306a\u3044\u8ca1\u7523\u300d\u306e\u9055\u3044\u3092\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"100%\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"width: 24.349%;\"><\/th>\n<th style=\"width: 36.7045%; text-align: center;\">\u7269\u7d0d\u306b\u4f7f\u3048\u308b\u8ca1\u7523 \u2b55<\/th>\n<th style=\"width: 38.8163%; text-align: center;\">\n<p>\u7269\u7d0d\u306b\u4f7f\u3048\u306a\u3044\u8ca1\u7523 \u274c<\/p>\n<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 24.349%;\">\u8ca1\u7523\u306e\u5143\u3005\u306e\u6301\u3061\u4e3b<\/th>\n<td style=\"width: 36.7045%;\"><strong>\u4eca\u56de\u306e\u76f8\u7d9a\u3067\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304b\u3089\u5f15\u304d\u7d99\u3044\u3060\u8ca1\u7523<\/strong><\/td>\n<td style=\"width: 38.8163%;\">\n<p>\u7533\u8acb\u8005\u304c\u3082\u3068\u3082\u3068\u6301\u3063\u3066\u3044\u305f\u8ca1\u7523<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 24.349%;\">\u8ca1\u7523\u304c\u3042\u308b\u5834\u6240<\/th>\n<td style=\"width: 36.7045%;\"><strong>\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u571f\u5730\u30fb\u5efa\u7269\u30fb\u682a\u5f0f\u306a\u3069<\/strong><\/td>\n<td style=\"width: 38.8163%;\">\n<p>\u6d77\u5916\uff08\u5916\u56fd\uff09\u306b\u3042\u308b\u4e0d\u52d5\u7523\u3084\u6d77\u5916\u682a\u5f0f\u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"00ursf257mtbbplfuoobajwe\">2-2-2.\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306e\u7a2e\u985e\u53ca\u3073\u9806\u4f4d\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068<\/h4>\n<p><strong>\u7269\u7d0d\u8ca1\u7523\u306f\u56fd\u304c\u5f15\u304d\u53d6\u3063\u305f\u3042\u3068\u306b\u73fe\u91d1\u5316\u3057\u3084\u3059\u3044\u3082\u306e\u304b\u3089\u9806\u756a\u306b\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/strong>\u3001\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u6cd5\u5f8b\u3067\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30dd\u30a4\u30f3\u30c8\u306f\u3001<strong>\u300c\u4e0a\u306e\u9806\u4f4d\u306e\u8ca1\u7523\u304c\u3042\u308b\u306a\u3089\u3001\u4e0b\u306e\u9806\u4f4d\u306e\u8ca1\u7523\u3092\u5148\u306b\u7269\u7d0d\u3059\u308b\u3053\u3068\u306f\u539f\u5247\u3067\u304d\u306a\u3044\u300d<\/strong>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u300c\u56fd\u50b5\u300d\u3068\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u300d\u3092\u76f8\u7d9a\u3057\u305f\u969b\u306b\u306f\u3001\u56fd\u50b5\u3092\u512a\u5148\u3057\u3066\u7269\u7d0d\u8ca1\u7523\u306b\u9078\u3070\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7269\u7d0d\u8ca1\u7523\u306e\u7a2e\u985e\u3068\u9806\u4f4d\u306f\u4ee5\u4e0b\u306e\u8868\u3067\u901a\u308a\u3067\u3059\u3002<\/p>\n<h5 id=\"rm3tj2s52j2fbzgj6hp4w\">\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306e\u9806\u4f4d<\/h5>\n<table width=\"100%\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"511\" \/><\/colgroup>\n<tbody>\n<tr>\n<td colspan=\"1\" rowspan=\"2\" style=\"background-color: #edf4e4; text-align: center; width: 16.4062%;\">\u7b2c1\u9806\u4f4d<\/td>\n<td style=\"width: 83.4636%;\">\u2460 \u4e0d\u52d5\u7523\u3001\u8239\u8236\u3001\u56fd\u50b5\u8a3c\u5238\u3001\u5730\u65b9\u50b5\u8a3c\u5238\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u203b1<br \/>\n<span style=\"font-size: 12px;\">\u203b1 \u7279\u5225\u306e\u6cd5\u5f8b\u306b\u3088\u308a\u6cd5\u4eba\u306e\u767a\u884c\u3059\u308b\u50b5\u5238\u53ca\u3073\u51fa\u8cc7\u8a3c\u5238\u3092\u542b\u307f\u3001\u77ed\u671f\u793e\u50b5\u7b49\u3092\u9664\u304f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.4636%;\">\u2461 \u4e0d\u52d5\u7523\u53ca\u3073\u4e0a\u5834\u682a\u5f0f\u306e\u3046\u3061\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"2\" style=\"background-color: #edf4e4; text-align: center; width: 16.4062%;\">\u7b2c2\u9806\u4f4d<\/td>\n<td style=\"width: 83.4636%;\">\u2462 \u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u203b2<br \/>\n<span style=\"font-size: 12px;\">\u203b2 \u7279\u5225\u306a\u6cd5\u5f8b\u306b\u3088\u308a\u6cd5\u4eba\u306e\u767a\u884c\u3059\u308b\u50b5\u5238\u53ca\u3073\u51fa\u8cc7\u8a3c\u5238\u3092\u542b\u307f\u3001\u77ed\u671f\u793e\u50b5\u7b49\u3092\u9664\u304f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 83.4636%;\">\u2463 \u975e\u4e0a\u5834\u682a\u5f0f\u306e\u3046\u3061\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #edf4e4; text-align: center; width: 16.4062%;\">\u7b2c3\u9806\u4f4d<\/td>\n<td style=\"width: 83.4636%;\">\u2464 \u52d5\u7523<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\uff08\u6ce81\uff09\u2003\u5f8c\u9806\u4f4d\u306e\u8ca1\u7523\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u7279\u5225\u306e\u4e8b\u60c5\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u5834\u5408\u304a\u3088\u3073\u5148\u9806\u4f4d\u306e\u8ca1\u7523\u306b\u9069\u5f53\u306a\u4fa1\u984d\u306e\u3082\u306e\u304c\u306a\u3044\u5834\u5408\u306b\u9650\u3063\u3066\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\uff08\u6ce82\uff09\u2003\u7279\u5b9a\u767b\u9332\u7f8e\u8853\u54c1\uff08\u7f8e\u8853\u54c1\u306e\u7f8e\u8853\u9928\u306b\u304a\u3051\u308b\u516c\u958b\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c2\u6761\u7b2c3\u53f7\u306b\u898f\u5b9a\u3059\u308b\u767b\u9332\u7f8e\u8853\u54c1\u3067\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u65e2\u306b\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u9806\u5e8f\u306b\u304b\u304b\u308f\u3089\u305a\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/butsuno-kabushiki\" target=\"_blank\" rel=\"noopener\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7269\u7d0d<\/a><\/p>\n<h3 id=\"80fy0kerrmybhx1f1vnz4\">2-3.\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306f\u3001\u300c\u7269\u7d0d\u306b\u4e0d\u9069\u683c\u306a\u8ca1\u7523\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3001\u300c\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u300d\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4ed6\u306b\u7269\u7d0d\u306b\u5145\u3066\u308b\u3079\u304d\u9069\u5f53\u306a\u8ca1\u7523\u304c\u306a\u3044\u3053\u3068<\/h3>\n<p>3\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001<strong>\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306f\u3001\u300c\u7269\u7d0d\u306b\u4e0d\u9069\u683c\u306a\u8ca1\u7523\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e<\/strong>\u3067\u3042\u308b\u3053\u3068\u3001<strong>\u300c\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u300d\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4ed6\u306b\u7269\u7d0d\u306b\u5145\u3066\u308b\u3079\u304d\u9069\u5f53\u306a\u8ca1\u7523\u304c\u306a\u3044\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<h4 id=\"tumys4v00ogx4zvb4p3tr\">2-3-1.\u7269\u7d0d\u306b\u4e0d\u9069\u683c\u306a\u8ca1\u7523\uff08\u7ba1\u7406\u51e6\u5206\u4e0d\u9069\u683c\u8ca1\u7523\uff09\u3067\u306a\u3044\u3053\u3068<\/h4>\n<p><strong>\u7ba1\u7406\u51e6\u5206\u4e0d\u9069\u683c\u8ca1\u7523\u3068\u306f\u3001\u300c\u56fd\u304c\u5f15\u304d\u53d6\u3063\u305f\u3042\u3068\u306b\u3001\u7ba1\u7406\u3057\u305f\u308a\u58f2\u5374\u3057\u305f\u308a\u3059\u308b\u306e\u304c\u5927\u5909\u306a\u8ca1\u7523\u3084\u3001\u8cb7\u3044\u624b\u304c\u3064\u304b\u306a\u3044\u3088\u3046\u306a\u554f\u984c\u306e\u3042\u308b\u8ca1\u7523\u300d\u3068\u3044\u3046\u610f\u5473<\/strong>\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u8ca1\u7523\u306f\u5be9\u67fb\u3067\u843d\u3068\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96a3\u306e\u571f\u5730\u3068\u306e\u5883\u754c\u7dda\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u3001\u6240\u6709\u6a29\u3092\u4e89\u3063\u3066\u3044\u308b\u571f\u5730<\/li>\n<li>\u4ed6\u4eba\u306e\u62c5\u4fdd\uff08\u62b5\u5f53\u6a29\u306a\u3069\uff09\u304c\u3064\u3044\u3066\u3044\u308b\u571f\u5730<\/li>\n<li>\u6cd5\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u304c\u95a2\u308f\u3063\u3066\u3044\u308b\u8ca1\u7523<\/li>\n<\/ul>\n<p>\u7ba1\u7406\u51e6\u5206\u4e0d\u9069\u683c\u8ca1\u7523\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4214.htm\" target=\"_blank\" rel=\"noopener\">No.4214\u2003\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d<\/a> \u6982\u8981\u300c\u7ba1\u7406\u51e6\u5206\u4e0d\u9069\u683c\u8ca1\u7523\u300d<\/p>\n<h4 id=\"mo8wj19624roorjfw9j\">2-3-2.\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4ed6\u306b\u9069\u5f53\u306a\u4fa1\u984d\u306e\u8ca1\u7523\u304c\u306a\u3044\u3053\u3068<\/h4>\n<p><strong>\u300c\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u300d\u3068\u306f\u3001\u7269\u7d0d\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e\uff08\u9806\u4f4d\uff09\u306e\u4e2d\u306b\u306f\u5165\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4ed6\u306e\u8ca1\u7523\u306b\u6bd4\u3079\u3066\u7ba1\u7406\u30fb\u51e6\u5206\u3057\u306b\u304f\u3044\u305f\u3081\u3001\u300c\u4ed6\u306b\u8ca1\u7523\u304c\u3042\u308b\u306a\u3089\u3001\u305d\u3061\u3089\u3092\u512a\u5148\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u5f8c\u56de\u3057\u306b\u3055\u308c\u308b\u8ca1\u7523\u306e\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u540c\u3058\u7b2c1\u9806\u4f4d\uff08\u4e0d\u52d5\u7523\u306a\u3069\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u666e\u901a\u306e\u4e0d\u52d5\u7523\u300d\u3068\u300c\u52a3\u5f8c\u8ca1\u7523\u300d\u304c\u3042\u308b\u5834\u5408\u3001\u666e\u901a\u306e\u4e0d\u52d5\u7523\u3092\u5dee\u3057\u7f6e\u3044\u3066\u52a3\u5f8c\u8ca1\u7523\u3092\u7269\u7d0d\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4ed6\u306b\u7269\u7d0d\u306b\u5145\u3066\u308b\u3079\u304d\u9069\u5f53\u306a\u4fa1\u984d\u306e\u8ca1\u7523\u304c\u306a\u3044\u5834\u5408\u306b\u9650\u308a\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u304c\u3053\u306e\u300c\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7269\u7d0d\u7533\u8acb\u306b\u5f53\u305f\u3063\u3066\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/5193\/data01\/059.doc\" target=\"_blank\" rel=\"noopener\">\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u7b49\u3092\u7269\u7d0d\u306b\u5145\u3066\u308b\u7406\u7531\u66f8<\/a>\u300f\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ca1\u7523\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u904e\u53bb\u306b\u4e8b\u4ef6\u3084\u4e8b\u6545\u304c\u3042\u3063\u305f\u571f\u5730<\/li>\n<li>\u8457\u3057\u304f\u72ed\u3044\u571f\u5730\u306a\u3069\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u3088\u308a\u5efa\u7269\u306e\u5efa\u7bc9\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u571f\u5730<\/li>\n<li>\u6cd5\u4ee4\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u5efa\u7269\u304a\u3088\u3073\u305d\u306e\u6577\u5730<\/li>\n<\/ul>\n<p>\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4214.htm\" target=\"_blank\" rel=\"noopener\">No.4214\u2003\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d<\/a> \u6982\u8981\u300c\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u300d<\/p>\n<h3 id=\"g0nca60hv4dmzl8a2ntllh\">2-4.\u7269\u7d0d\u3057\u3088\u3046\u3068\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u671f\u9650\u307e\u305f\u306f\u7d0d\u4ed8\u3059\u3079\u304d\u65e5\uff08\u7269\u7d0d\u7533\u8acb\u671f\u9650\uff09\u307e\u3067\u306b\u3001\u7269\u7d0d\u7533\u8acb\u66f8\u306b\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/h3>\n<p>3\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001<strong>\u7269\u7d0d\u3057\u3088\u3046\u3068\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u671f\u9650\u307e\u305f\u306f\u7d0d\u4ed8\u3059\u3079\u304d\u65e5\uff08\u7269\u7d0d\u7533\u8acb\u671f\u9650\uff09\u307e\u3067\u306b\u3001\u7269\u7d0d\u7533\u8acb\u66f8\u306b\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u306f\u3001<strong>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3067\u3042\u308b\u3001\u300c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7269\u7d0d\u7533\u8acb\u671f\u9650\u307e\u3067\u306b\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u63d0\u51fa\u671f\u9650\u5ef6\u9577\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u30011\u56de\u306b\u3064\u304d3\u304b\u6708\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u6700\u9577\u30671\u5e74\u307e\u3067\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u6e96\u5099\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u52d5\u304d\u51fa\u3059\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u7ae0<a href=\"#lf3kri6bj1f2yvvumupbdt\" target=\"_self\">7.\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u3092\u7533\u8acb\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e\u3092<\/a>\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"vl7vhoqbzt2iz2ay4vf5k\">3.\u7269\u7d0d\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><strong>\u7269\u7d0d\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u7269\u7d0d\u306b\u306f\u58f2\u5374\u5148\u306e\u9078\u5b9a\u304c\u4e0d\u8981\u306a\u3069\u3001\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u4e00\u65b9\u3067\u4e0b\u8a18\u306e\u3088\u3046\u306a\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<u>\u300c\u76f8\u7d9a\u8ca1\u7523\u3092\u58f2\u5374\u53c8\u306f\u81ea\u5df1\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u73fe\u91d1\u3067\u7d0d\u7a0e\u3059\u308b\u300d\u300c\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u3066\u7d0d\u7a0e\u3059\u308b\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3082\u542b\u3081\u3066\u3001\u4e8b\u524d\u306b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3001\u7d0d\u7a0e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u614e\u91cd\u306b\u6bd4\u8f03\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"eb86hujkg6cr75kr9gqd4d\">3-1.\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306f\u3001\u5e02\u5834\u4fa1\u683c\uff08\u6642\u4fa1\uff09\u3088\u308a\u3082\u4f4e\u3044\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u3067\u8a55\u4fa1\u3055\u308c\u308b<\/h3>\n<p><strong>\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5e02\u5834\u4fa1\u683c\uff08\u6642\u4fa1\uff09\u3088\u308a\u3082\u4f4e\u3044\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u56fd\u304c\u5f15\u304d\u53d6\u308b\u969b\u306e\u4fa1\u683c\uff08\u53ce\u7d0d\u4fa1\u984d\uff09\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u57fa\u6e96\u3067\u3042\u308b\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u3067\u3059\u3002\u300c\u6642\u4fa1\uff08\u5b9f\u969b\u306e\u53d6\u5f15\u4fa1\u683c\uff09\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<u>\u4e00\u822c\u7684\u306b\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u6642\u4fa1\u3088\u308a\u3082\u4f4e\u3044\u305f\u3081\u3001\u7269\u7d0d\u3092\u9078\u3076\u3068\u3001\u666e\u901a\u306b\u58f2\u5374\u3059\u308b\u3088\u308a\u3082\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<h4 id=\"c4zodc1yetbi6ukzii1y9\">\u203b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u305f\u571f\u5730\u3092\u7269\u7d0d\u3059\u308b\u5834\u5408\u306f\u8981\u6ce8\u610f<\/h4>\n<p>\u7279\u306b\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304c\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u6700\u592780\uff05\u4e0b\u3052\u3089\u308c\u308b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u305f\u571f\u5730\u3092\u7269\u7d0d\u3059\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u571f\u5730\u306f\u3001<strong>\u300c\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u3042\u3068\u306e\u4f4e\u3044\u4fa1\u984d\u300d\u304c\u305d\u306e\u307e\u307e\u56fd\u306b\u5f15\u304d\u53d6\u3089\u308c\u308b\u4fa1\u984d<\/strong>\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u6642\u4fa1\u304c5,000\u4e07\u5186\u306e\u81ea\u5b85\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3057\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c4,000\u4e07\u5186\u3060\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f7f\u3063\u3066\u8a55\u4fa1\u984d\u309280%\u6e1b\u984d\u3057\u3001\u300c800\u4e07\u5186\u300d\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u3053\u306e\u571f\u5730\u3092\u7269\u7d0d\u3057\u3066\u3082\u300c800\u4e07\u5186\u5206\u306e\u7a0e\u91d1\u300d\u3068\u3057\u3066\u3057\u304b\u5f15\u304d\u53d6\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u58f2\u5374\u3059\u308c\u30705,000\u4e07\u5186\u8fd1\u304f\u306e\u73fe\u91d1\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u571f\u5730\u304c\u3001\u7269\u7d0d\u3060\u3068\u308f\u305a\u304b800\u4e07\u5186\u5206\u306e\u7d0d\u7a0e\u306b\u3057\u304b\u5145\u3066\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u5927\u304d\u306a\u640d\u5931\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"oie8d16t7il3bqd0ed2n\">3-2.\u5be9\u67fb\u671f\u9593\u4e2d\u3082\u8cbb\u7528\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p><strong>\u5be9\u67fb\u671f\u9593\u4e2d\u3082\u8cbb\u7528\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7269\u7d0d\u306e\u7533\u8acb\u3092\u51fa\u3057\u3066\u304b\u3089\u8a31\u53ef\u304c\u4e0b\u308a\u308b\u307e\u3067\u306e\u5be9\u67fb\u671f\u9593\u306f\u3001\u539f\u52473\u30ab\u6708\u3001\u6700\u9577\u3067\uff19\u304b\u6708\u5ef6\u9577\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u671f\u9593\u306b\u3082\u69d8\u3005\u306a\u8cbb\u7528\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5229\u5b50\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306e\u6271\u3044\u306f\u7533\u8acb\u306e\u7d50\u679c\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><strong>\u8a31\u53ef<\/strong>\u3055\u308c\u305f\u5834\u5408<\/th>\n<td style=\"width: 72.1354%;\">\u66f8\u985e\u306e\u8a02\u6b63\u3084\u8ca1\u7523\u53ce\u7d0d\u306e\u63aa\u7f6e\u306a\u3069\u3001<strong>\u7533\u8acb\u8005\u5074\u306e\u5bfe\u5fdc\u306b\u304b\u304b\u3063\u305f\u671f\u9593\u306e\u307f<\/strong>\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308b\uff08\u901a\u5e38\u306e\u5be9\u67fb\u671f\u9593\u306f\u539f\u5247\u514d\u9664\uff09<\/td>\n<\/tr>\n<tr>\n<th><strong>\u5374\u4e0b\u3001\u307e\u305f\u306f\u53d6\u308a\u4e0b\u3052<\/strong>\u3068\u307f\u306a\u3055\u308c\u305f\u5834\u5408<\/th>\n<td style=\"width: 72.1354%;\">\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5374\u4e0b\uff08\u307e\u305f\u306f\u307f\u306a\u3059\u53d6\u4e0b\u3052\uff09\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u3001<strong>\u5229\u5b50\u7a0e<\/strong>\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<tr>\n<th><strong>\u81ea\u3089\u53d6\u308a\u4e0b\u3052<\/strong>\u305f\u5834\u5408<\/th>\n<td style=\"width: 72.1354%;\">\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u9061\u3063\u3066\u3001\u3088\u308a\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3042\u308b<strong>\u5ef6\u6ede\u7a0e<\/strong>\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ed6\u306b\u3082\u3001\u7269\u7d0d\u304c\u8a31\u53ef\u3055\u308c\u308b\u307e\u3067\u306e\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\uff08\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u5efa\u7269\u306e\u4fee\u7e55\u8cbb\u306a\u3069\uff09\u3084\u3001\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u4f5c\u6210\u8cbb\u7528\uff08\u4f8b\u3048\u3070\u3001\u571f\u5730\u306b\u4fc2\u308b\u767b\u8a18\u95a2\u4fc2\u8cbb\u7528\u3001\u624b\u6570\u6599\u306e\u307b\u304b\u3001\u5883\u754c\u6a19\u306e\u8a2d\u7f6e\u3084\u5b9f\u6e2c\u8cbb\u7528\u306a\u3069\uff09\u3082\u7533\u8acb\u8005\u306e\u8ca0\u62c5\u306b\u306a\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/3001tebiki03.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306e\u624b\u5f15\uff5e\u6574\u5099\u7de8\uff5e<\/a>\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><u>\u7269\u7d0d\u306f\u7533\u8acb\u4e2d\u3084\u6e96\u5099\u6bb5\u968e\u3067\u3042\u3063\u3066\u3082\u3001\u76f8\u5fdc\u306e\u8cbb\u7528\u8ca0\u62c5\u30ea\u30b9\u30af\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<p>\u5229\u5b50\u7a0e\u304a\u3088\u3073\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4214.htm\" target=\"_blank\" rel=\"noopener\">No.4214\u2003\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" target=\"_blank\" rel=\"noopener\">\u5ef6\u6ede\u7a0e\u306e\u5272\u5408<\/a><\/p>\n<h2 id=\"b699iqss1aq9thcraky9m\">4.\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306f\u7533\u8acb\u3059\u308b\u8ca1\u7523\u3084\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5fc5\u8981\u66f8\u985e\u3084\u5be9\u67fb\u671f\u9593\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n<u>\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"lf3kri6bj1f2yvvumupbdt\">4-1.\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u3092\u7533\u8acb\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u3092\u7533\u8acb\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u7269\u7d0d\u7533\u8acb\u6642\u306b\u63d0\u51fa\u3059\u308b\u4e3b\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 0px;\" width=\"100%\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"234\" \/>\n<col width=\"1394\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"vertical-align: middle; width: 21.9178%; text-align: left; background-color: #edf4e4;\">\u2460\u76f8\u7d9a\u7a0e\u7269\u7d0d\u7533\u8acb\u66f8<\/td>\n<td style=\"vertical-align: middle; width: 78.0822%;\">\u7269\u7d0d\u3092\u7533\u8acb\u3059\u308b\u969b\u306e\u624b\u7d9a\u304d\u306e\u57fa\u672c\u3068\u306a\u308b\u7533\u8acb\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 21.9178%; text-align: left; background-color: #edf4e4;\">\u2461\u7269\u7d0d\u8ca1\u7523\u76ee\u9332<\/td>\n<td style=\"vertical-align: middle; width: 78.0822%;\">\u7269\u7d0d\u3057\u3088\u3046\u3068\u3059\u308b\u8ca1\u7523\u306e\u660e\u7d30\u3092\u8a18\u8f09\u3059\u308b\u76ee\u9332<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 21.9178%; text-align: left; background-color: #edf4e4;\">\u2462\u91d1\u92ad\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u7406\u7531\u66f8<\/td>\n<td style=\"vertical-align: middle; width: 78.0822%;\">\u91d1\u92ad\u3067\u306e\u7d0d\u4ed8\u3084\u5ef6\u7d0d\uff08\u5206\u5272\u6255\u3044\uff09\u304c\u96e3\u3057\u3044\u7406\u7531\u3092\u8aac\u660e\u3059\u308b\u66f8\u985e<br \/>\n\u7406\u7531\u66f8\u306e\u4f5c\u6210\u306b\u3042\u305f\u308a\u4f7f\u7528\u3057\u305f\u8cc7\u6599\u306e\u5199\u3057\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981<br \/>\n<span style=\"font-size: 12px;\">\u203b\u4ee4\u548c7\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u76f8\u7d9a\u958b\u59cb\u5206\u306b\u4fc2\u308b\u7533\u8acb\u306b\u3064\u3044\u3066\u306f\u3001\u69d8\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 21.9178%; text-align: left; background-color: #edf4e4;\">\u2463\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u7b49\u3092\u7269\u7d0d\u306b\u5145\u3066\u308b\u7406\u7531\u66f8<\/td>\n<td style=\"vertical-align: middle; width: 78.0822%;\">\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u304c\u300c\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e<br \/>\n\u4ed6\u306b\u9069\u5207\u306a\u4fa1\u984d\u306e\u8ca1\u7523\u304c\u306a\u3044\u7406\u7531\u3092\u8aac\u660e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle; width: 21.9178%; text-align: left; background-color: #edf4e4;\">\n<div style=\"text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u2464\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e<\/span><\/div>\n<\/td>\n<td style=\"vertical-align: middle; width: 78.0822%;\">\u7533\u8acb\u8ca1\u7523\u306b\u3064\u3044\u3066\u306e\u66f8\u985e<br \/>\n<span style=\"font-size: 12px;\">\u203b\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u300c\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u63d0\u51fa\u671f\u9650\u5ef6\u9577\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u2460\uff5e\u2463\u306b\u3064\u3044\u3066\u306f<a href=\"#v0tfzexclclkquhs1nma9p\" target=\"_self\">6-4.<\/a>\u3067\u8a18\u8f09\u3057\u305f\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5fc5\u8981\u66f8\u985e\u306f\u30b1\u30fc\u30b9\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002 \u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/pdf\/002.pdf#page=32\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306e\u624b\u5f15\u304d\uff5e\u624b\u7d9a\u304d\u7de8\uff5ep.31\u5225\u8868\uff13\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u306e\u4e00\u89a7\u8868<\/a><br \/>\n\u306a\u304a\u3001\u66f8\u985e\u306f\u25a0\u56fd\u7a0e\u5e81\u3000\u69d8\u5f0f\u96c6<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/enno-butsuno\/yoshiki\/02.htm\" target=\"_blank\" rel=\"noopener\">\u5ef6\u7d0d\u30fb\u7269\u7d0d\u7533\u8acb\u66f8<\/a>\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"45x6m8b73qx83hevpuawe7\">4-2.\u5be9\u67fb\u671f\u9593\u306f\u539f\u52473\u304b\u6708\u4ee5\u5185<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u7533\u8acb\u304b\u3089\u8a31\u53ef\u30fb\u5374\u4e0b\u307e\u3067\u306e\u5be9\u67fb\u671f\u9593\u306f\u539f\u52473\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7269\u7d0d\u7533\u8acb\u66f8\u304c\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u305d\u306e\u7269\u7d0d\u7533\u8acb\u306b\u4fc2\u308b\u8981\u4ef6\u306e\u8abf\u67fb\u7d50\u679c\u306b\u57fa\u3065\u3044\u3066\u3001\u7269\u7d0d\u7533\u8acb\u671f\u9650\u304b\u30893\u304b\u6708\u4ee5\u5185\u306b\u8a31\u53ef\u307e\u305f\u306f\u5374\u4e0b\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001<u>\u7533\u8acb\u8ca1\u7523\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\u8a31\u53ef\u307e\u305f\u306f\u5374\u4e0b\u307e\u3067\u306e\u671f\u9593\u3092\u6700\u9577\u3067\uff19\u304b\u6708\u5ef6\u9577\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<h2 id=\"ec3ir4390hwjac95szvy\">5.\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308bQA<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308bQA\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"mzha7e6oqqcaludcl5wyw\">5-1.\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u4e00\u62ec\u306e\u7d0d\u7a0e\u3059\u308b\u306e\u3068\u3001\u7269\u7d0d\u3069\u3061\u3089\u304c\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p><u>A.\u571f\u5730\u306e\u300c\u5e02\u5834\u4fa1\u683c\uff08\u6642\u4fa1\uff09\u300d\u3068\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u306f\u300c\u58f2\u5374\u3057\u3066\u73fe\u91d1\u3067\u7d0d\u7a0e\u3059\u308b\u300d\u307b\u3046\u304c\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><a href=\"#1clcgewrb6q08kn7r3shp8v\" target=\"_self\">3\u7ae0<\/a>\u3067\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001\u7269\u7d0d\u7533\u8acb\u8ca1\u7523\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u4e00\u822c\u7684\u306b\u5e02\u5834\u4fa1\u683c\u3088\u308a\u4f4e\u304f\u306a\u308b\u305f\u3081\u3001\u58f2\u5374\u3057\u305f\u307b\u3046\u304c\u9ad8\u3044\u4fa1\u984d\u3067\u73fe\u91d1\u5316\u3067\u304d\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u9ad8\u304f\u58f2\u308c\u305f\u5206\u3067\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3044\u3001\u6b8b\u3063\u305f\u304a\u91d1\u3092\u81ea\u5206\u306e\u624b\u5143\u306b\u6b8b\u305b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306b\u306f\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u67fb\u5b9a\u3092\u4f9d\u983c\u3057\u3001\u3044\u304f\u3089\u3067\u58f2\u308c\u305d\u3046\u304b\u3092\u78ba\u8a8d\u3057\u305f\u308a\u3001\u4ef2\u4ecb\u30b3\u30b9\u30c8\u3084\u8b72\u6e21\u6240\u5f97\u7a0e\u306a\u3069\u306e\u30b3\u30b9\u30c8\u7b49\u3092\u7d30\u304b\u304f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u305f\u308a\u3057\u305f\u4e0a\u3067\u5224\u65ad\u3059\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\" id=\"meopgc6ddjrz94akdv21r\"><span style=\"font-size: 18px;\">\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b<\/span><\/h4>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\uff08\u58f2\u5374\uff09\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u7d0d\u3081\u305f\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u58f2\u5374\u8ca1\u7523\u306e\u53d6\u5f97\u8cbb\uff08\u8cfc\u5165\u8cbb\u306a\u3069\uff09\u306b\u4e0a\u4e57\u305b\u3067\u304d\u308b\u300c\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u9069\u7528\u306b\u3088\u3063\u3066\u3001\u8b72\u6e21\u53d6\u5f97\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u8981\u4ef6\u7b49\u306e\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"attention-p\">\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">No.3267\u2003\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b<\/a><\/p>\n<\/div>\n<h3 id=\"e1qda48m8aq49kve72ij\">5-2.\u5374\u4e0b\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u7269\u7d0d\u306e\u518d\u7533\u8acb\u30fb\u5ef6\u7d0d\u7533\u8acb\u3078\u306e\u5909\u66f4\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p><u>A.\u7269\u7d0d\u306e\u518d\u7533\u8acb\u3084\u5ef6\u7d0d\u7533\u8acb\u3078\u306e\u5909\u66f4\u306f\u3001\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u305f\u7406\u7531\u306b\u5fdc\u3058\u3066\u305d\u308c\u305e\u308c\u53ef\u80fd\u3067\u3059\u3002<\/u><\/p>\n<p>\u4e07\u304c\u4e00\u3001\u7269\u7d0d\u304c\u8a8d\u3081\u3089\u308c\u305a\u300c\u5374\u4e0b\u300d\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4ee5\u4e0b\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u6b21\u306e\u9078\u629e\u80a2\u3092\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p><strong>\u300c\u7ba1\u7406\u51e6\u5206\u4e0d\u9069\u683c\u8ca1\u7523\u300d\u3068\u3044\u3046\u7406\u7531\u3067\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408<\/strong><br \/>\n\u5374\u4e0b\u3055\u308c\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>20\u65e5\u4ee5\u5185<\/strong>\u306b\u9650\u308a\u3001\u305d\u306e\u8ca1\u7523\u306b\u4ee3\u3048\u3066\u300c\u4ed6\u306e\u8ca1\u7523\u300d\u306b\u3088\u308b\u7269\u7d0d\u306e\u518d\u7533\u8acb\u3092<strong>1\u56de\u306b\u9650\u308a<\/strong>\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u300c\u91d1\u92ad\u3067\u7d0d\u4ed8\u56f0\u96e3\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\uff08\u5ef6\u7d0d\u3067\u6255\u3048\u308b\uff09\u300d\u3068\u3044\u3046\u7406\u7531\u3067\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408<\/strong><br \/>\n\u7269\u7d0d\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u5374\u4e0b\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u984d\u306b\u3064\u3044\u3066\u300c\u5ef6\u7d0d\uff08\u5206\u5272\u6255\u3044\uff09\u300d\u306e\u7533\u8acb\u3078\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u3069\u3061\u3089\u306e\u624b\u7d9a\u304d\u3082\u671f\u9650\u304c\u975e\u5e38\u306b\u77ed\u3044\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5374\u4e0b\u901a\u77e5\u304c\u5c4a\u3044\u305f\u5834\u5408\u306f\u3001\u3059\u3050\u306b\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"2shp8n18oyn34b0t2cmqx\">5-3.\u76f8\u7d9a\u7a0e\u3092\u7269\u7d0d\u3059\u308b\u3068\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><u>A.\u76f8\u7d9a\u7a0e\u3092\u7269\u7d0d\u3057\u3066\u3082\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u901a\u5e38\u3001\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\uff08\u8b72\u6e21\u76ca\uff09\u304c\u51fa\u305f\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u7269\u7d0d\u306e\u5834\u5408\u306f\u3001\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u305f\u3081\u306b\u56fd\u306b\u8ca1\u7523\u3092\u79fb\u8ee2\u3055\u305b\u308b\u884c\u70ba\u3067\u3042\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\uff08\u514d\u9664\uff09\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"dewh3rhdhw8j4xfj8670h\">6.\u307e\u3068\u3081<\/h2>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306f\u3001\u91d1\u92ad\u4e00\u62ec\u3084\u5206\u5272\u6255\u3044\uff08\u5ef6\u7d0d\uff09\u3092\u691c\u8a0e\u3057\u3066\u3082\u306a\u304a\u7d0d\u7a0e\u304c\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u306b\u306e\u307f\u8a8d\u3081\u3089\u308c\u308b\u300c\u6700\u7d42\u624b\u6bb5\u300d<\/strong>\u3067\u3059\u3002<br \/>\n\u73fe\u5728\u306e\u5e74\u9593\u8a31\u53ef\u4ef6\u6570\u304c\u5168\u56fd\u3067\u308f\u305a\u304b31\u4ef6\u3068\u3044\u3046\u30c7\u30fc\u30bf\u304b\u3089\u3082\u5206\u304b\u308b\u901a\u308a\u3001\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u3084\u66f8\u985e\u6e96\u5099\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304f\u3001\u6c7a\u3057\u3066\u7c21\u5358\u306b\u4f7f\u3048\u308b\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u73fe\u91d1\u3067\u6255\u3046\u300d\u300c\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u3066\u73fe\u91d1\u3067\u652f\u6255\u3046\u300d\u3068\u3044\u3046\u9078\u629e\u80a2\u3082\u8996\u91ce\u306b\u5165\u308c\u3001<span style=\"font-size: 16px; color: 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