{"id":7986,"date":"2026-08-27T09:45:34","date_gmt":"2026-08-27T00:45:34","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7986"},"modified":"2026-08-27T09:45:34","modified_gmt":"2026-08-27T00:45:34","slug":"seizen-zoyo-shippai-jirei","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/seizen-zoyo-shippai-jirei","title":{"rendered":"\u3010\u76f8\u7d9a\u306e\u5931\u6557\u4e8b\u4f8b\u3011\u8d08\u4e0e\u3057\u3059\u304e\u3066\u5931\u6557\uff01\u8001\u5f8c\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3057\u307e\u3063\u305f"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3044\u3048\u3070\u751f\u524d\u8d08\u4e0e\u300d<\/p>\n<p>\u305d\u3046\u8003\u3048\u3066\u3001\u304a\u5b50\u3055\u3093\u3084\u304a\u5b6b\u3055\u3093\u306b\u8d08\u4e0e\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: 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#333333;\">\u300c\u306a\u305c\u5931\u6557\u3057\u305f\u306e\u304b\u300d\u300c\u3069\u3046\u3057\u305f\u3089\u5931\u6557\u3092\u9632\u3052\u305f\u306e\u304b\u300d\u300c\u4ed6\u306b\u65b9\u6cd5\u306f\u306a\u304b\u3063\u305f\u306e\u304b\u300d\u306a\u3069\u3001\u5931\u6557\u4e8b\u4f8b\u3092\u3054\u81ea\u8eab\u306b\u7f6e\u304d\u63db\u3048\u3066\u3001\u4eca\u5f8c\u306e\u76f8\u7d9a\u5bfe\u7b56\u306b\u5f79\u7acb\u3066\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059<\/span>\u3002<\/p>\n<h2 id=\"a282d2k0ssln5nshiw53h\">1.\u4e8b\u4f8b\u306e\u6982\u8981<\/h2>\n<p>A\u3055\u3093\u306f\u3001\u592b\u3092\u4ea1\u304f\u3057\u3066\u304b\u3089\u3082\u3046\u3059\u3050\u4e09\u5468\u5fcc\u3092\u8fce\u3048\u307e\u3059\u3002<br \/>\n\u592b\u306f\u30011\u5104\u5186\u8fd1\u3044\u91d1\u878d\u8cc7\u7523\u3068\u90fd\u5185\u4e00\u7b49\u5730\u306b\u3042\u308b\u81ea\u5b85\u3092\u6b8b\u3057\u3066\u304f\u308c\u307e\u3057\u305f\u3002<br \/>\n\u592b\u306fA\u3055\u3093\u306e\u8001\u5f8c\u3092\u5fc3\u914d\u3057\u3066\u3001\u300c<strong>4\u4eba\u306e\u5a18\u305f\u3061\u306b\u306f\u305d\u308c\u305e\u308c\u73fe\u91d1500\u4e07\u5186\u306e\u307f<\/strong>\u76f8\u7d9a\u3055\u305b\u3001<strong>\u81ea\u5b85\u3068<\/strong><strong>\u6b8b\u308a\u306e\u91d1\u878d\u8cc7\u7523\u7b49\u306f\u3059\u3079\u3066<span style=\"font-size: 16px; color: #333333;\"><strong>A\u3055\u3093\u306b\u76f8\u7d9a\u3055\u305b\u308b<\/strong><\/span><\/strong>\u300d\u3068\u3044\u3046\u907a\u8a00\u3092\u6b8b\u3057\u3066\u3044\u305f\u305f\u3081\u3001A\u3055\u3093\u306f\u907a\u8a00\u3069\u304a\u308a\u306b\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/08\/4gxpd7ge82-6e1ff7790633.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 70.83%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u592b\u306e\u6b7b\u5f8c\u3001\u4e00\u4eba\u66ae\u3089\u3057\u3068\u306a\u3063\u305fA\u3055\u3093\u306e\u3068\u3053\u308d\u3078\u3001\u5a18\u305f\u3061\u304c\u5165\u308c\u66ff\u308f\u308a\u7acb\u3061\u66ff\u308f\u308a\u3084\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"wxac37zipmro769oaebqd\"><strong>1-1.\u4e8c\u5973\u304b\u3089\u306e\u63d0\u6848<\/strong><\/h3>\n<p>\u3042\u308b\u65e5\u4e8c\u5973\u304c\u3001<br \/>\n\u300c\u304a\u6bcd\u3055\u3093(A\u3055\u3093\u306e\u3053\u3068)\u306b\u3082\u3057\u3082\u306e\u3053\u3068\u304c\u3042\u3063\u305f\u3089\u4eca\u5ea6\u306f\u914d\u5076\u8005\u306e\u8efd\u6e1b\u304c\u306a\u3044\u306e\u3060\u304b\u3089\u76f8\u7d9a\u7a0e\u304c\u5927\u5909\u3088\u300d\u300c\u5b6b\u3084\u3072\u5b6b\u306b\u5b66\u8cbb\u306e\u8cc7\u91d1\u3092\u8d08\u4e0e\u3057\u3066\u3082\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5236\u5ea6\u304c\u3042\u3063\u3066\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u300d<br \/>\n\u3068\u8a00\u3044\u51fa\u3057\u3001<strong>\u4e8c\u5973\u306e\u5b6b(A\u3055\u3093\u306e\u3072\u5b6b)<\/strong><strong>\u306b\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u300d\u306e\u5236\u5ea6\u30671,500\u4e07\u5186<\/strong>\u8d08\u4e0e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u203b\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u300d\u306e\u5236\u5ea6\u306f\u30012026\u5e743\u670831\u65e5\u65b0\u898f\u5951\u7d04\u30fb\u8ffd\u52a0\u62e0\u51fa\u306e\u53d7\u4ed8\u306f\u7d42\u4e86\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"qrlkugc1ktjh80r24ypakd\"><strong>1-2.\u4e09\u5973\u30fb\u56db\u5973\u304b\u3089\u306e\u8981\u6c42<\/strong><\/h3>\n<p>\u4e8c\u5973\u306e\u5b6b\u306b1,500\u4e07\u5186\u8d08\u4e0e\u3057\u305f\u3053\u3068\u3092\u805e\u304d\u3064\u3051\u305f\u4e09\u5973\u3001\u56db\u5973\u3082\u305d\u308c\u305e\u308c\u306e\u5b6b\u306b\u8d08\u4e0e\u3057\u3066\u304f\u308c\u3068\u8a00\u3044\u51fa\u3057\u307e\u3057\u305f\u3002\u300c\u4e8c\u5973\u306e\u592b\u306f\u5931\u696d\u4e2d\u3001\u3042\u306a\u305f\u65b9\u306e\u592b\u306f\u304a\u91d1\u6301\u3061\u3067\u3057\u3087\u300d\u3068\u8a00\u3063\u3066\u3082\u805e\u304d\u5165\u308c\u305a\u3001<strong>\u4e09\u5973\u3001\u56db\u5973\u306e\u305d\u308c\u305e\u308c\u306e\u5b6b\uff08A\u3055\u3093\u306e\u3072\u5b6b\uff09\u3078\u3082\u3057\u3076\u3057\u3076\u8d08\u4e0e<\/strong>\u3057\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"3rkyrsx95ddettlos4db87\"><strong>1-3.\u9577\u5973\u304b\u3089\u306e\u8acb\u6c42<\/strong><\/h3>\n<p>\u4f55\u3082\u8a00\u308f\u306a\u304b\u3063\u305f\u9577\u5973\u306f\u3001\u4eca\u5ea6\u306f\u3001<strong>\u5b6b\uff08A\u3055\u3093\u306e\u3072\u5b6b\uff09\u304c\u7d50\u5a5a\u3059\u308b\u306b\u3042\u305f\u308a\u3001<\/strong><strong>\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u306e\u3067<\/strong><strong>1,000\u4e07\u5186\u8cc7\u91d1\u3092\u63f4\u52a9<\/strong>\u3057\u3066\u3042\u3052\u3066\u3068\u8a00\u3044\u3001\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u300c\u59b9\u305f\u3061\uff08\u4e8c\u5973\u30fb\u4e09\u5973\u30fb\u56db\u5973\uff09\u306b\u306f1,500\u4e07\u5186\u3042\u3052\u305f\u306e\u3060\u304b\u3089\u3001\u516c\u5e73\u306b\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b<strong>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3067500\u4e07\u5186<\/strong>\u3082\u5f8c\u3067\u8d08\u4e0e\u3057\u3066\u306d\u300d\u3068\u8acb\u6c42\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u203b\u5236\u5ea6\u306e\u89e3\u8aac\u306f\u3000<a href=\"#b47awrk7v7swmllzbqithh\" target=\"_self\">4.\u4e8b\u4f8b\u306b\u51fa\u3066\u304d\u305f\u7a0e\u52d9\u5236\u5ea6\u306e\u89e3\u8aac<\/a>\u3000\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"49ye07344m9kj757cmdome\"><strong>1-4.\u7d50\u679c<\/strong><\/h3>\n<p>\u592b\u304c\u6b8b\u3057\u3066\u304f\u308c\u305f\u91d1\u878d\u8cc7\u7523\u306f\u3001\u3044\u3064\u3057\u304b<strong>1\u5104\u5186\u304b\u30892,000\u4e07\u5186<\/strong>\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>A\u3055\u3093\u306f\u8001\u4eba\u30db\u30fc\u30e0\u3078\u306e\u5165\u5c45\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002A\u3055\u3093\u306e\u53ce\u5165\u306f\u907a\u65cf\u5e74\u91d1\u3060\u3051\u306a\u306e\u3067\u3001\u8001\u4eba\u30db\u30fc\u30e0\u306e\u5165\u5c45\u8cbb\u7528\u306f\u592b\u306e\u907a\u7523\u3092\u5f53\u3066\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5165\u5c45\u8cbb\u7528\u3092\u652f\u6255\u3046\u3068\u592b\u306e\u907a\u7523\u306f\u307b\u307c\u4f7f\u3044\u304d\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002A\u3055\u3093\u306f\u4eca\u5f8c\u306e\u81ea\u5206\u306e\u751f\u6d3b\u306b\u4e0d\u5b89\u3092\u611f\u3058\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\n\u53cb\u4eba\u304b\u3089\u3001\u300c<strong>\u6559\u80b2\u8cc7\u91d1\u3084\u751f\u6d3b\u8cbb\u306e\u8d08\u4e0e\u306f\u305d\u306e\u90fd\u5ea6\u3042\u3052\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/strong>\u304b\u3089\u3001\u305d\u3093\u306a\u5927\u91d1\u3092\u4e00\u5ea6\u306b\u3042\u3052\u306a\u3051\u308c\u3070\u3088\u304b\u3063\u305f\u306e\u306b\u3002<strong>\u76f8\u7d9a\u7a0e\u3082\u305d\u3093\u306a\u306b\u304b\u304b\u3089\u306a\u3044<\/strong>\u308f\u3088\u300d\u3068\u805e\u304d\u3001\u306a\u306b\u3082\u3001\u81ea\u5206\u306e\u751f\u6d3b\u3092\u5207\u308a\u8a70\u3081\u3066\u307e\u3067\u5b6b\u305f\u3061\u306b\u8d08\u4e0e\u3059\u308b\u3053\u3068\u306f\u306a\u304b\u3063\u305f\u3068\u3064\u304f\u3065\u304f\u65e9\u307e\u3063\u305f\u8d08\u4e0e\u3092\u6094\u3084\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"4egx1ns0kbgeshmrijpwgp\">\u4e8c\u6b21\u76f8\u7d9a\uff08A\u3055\u3093\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\uff09\u306e\u8a66\u7b97<\/h4>\n<table width=\"100%\">\n<thead data-pasting-bgcolor=\" none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0)\">\n<tr>\n<th><\/th>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u8d08\u4e0e\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u4e8c\u6b21\u76f8\u7d9a\u7a0e<\/strong><\/td>\n<td style=\"background-color: #edf4e4; text-align: center;\"><strong>\u8d08\u4e0e\u5f8c\u306e\u4e8c\u6b21\u76f8\u7d9a\u7a0e\uff08\u203b\uff09<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u81ea\u5b85<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">4,000\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">4,000\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u91d1\u878d\u8cc7\u7523<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">8,000\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\">2,000\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u5408\u8a08<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>1\u51042,000\u4e07\u5186<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>6,000\u4e07\u5186<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>\u76f8\u7d9a\u7a0e\u984d<\/strong><\/span><\/th>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>790\u4e07\u5186<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #1f1f1f;\"><strong>60\u4e07\u5186<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u203b\u8d08\u4e0e\u8cc7\u91d1\u3092\u4f7f\u3044\u5207\u3063\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e\u8a66\u7b97\u3002<\/strong><\/p>\n<h2 id=\"93sa7oqha2p5brt04hfr\">2.\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u3001\u751f\u524d\u8d08\u4e0e\u304c\u5931\u6557\u306b\u7d42\u308f\u3063\u3066\u3057\u307e\u3063\u305f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e4\u70b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"#jmxpc3zy4gb7eokx4qg8e\" target=\"_self\">2-1.\u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u3060\u3051\u3092\u4e3b\u773c\u306b\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u3057\u3066\u3057\u307e\u3063\u305f<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#dezfr5ly9a9pr1sjro66l\" target=\"_self\">2-2.\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u751f\u6d3b\u8cbb\u7b49\u306f\u305d\u306e\u90fd\u5ea6\u8d08\u4e0e\u3059\u308c\u3070\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#j3ccouh44yqcn4rx38mvm\" target=\"_self\">2-3.\u3010\u30dd\u30a4\u30f3\u30c8\u2462\u3011\u751f\u524d\u8d08\u4e0e\u3092\u516c\u5e73\u306b\u884c\u308f\u306a\u3044\u3068\u76f8\u7d9a\u4eba\u9593\u3067\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u3053\u3068\u3092\u8003\u3048\u306a\u304b\u3063\u305f<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"#p9plqabyrkqozysk3fu0p\" target=\"_self\">2-4.\u3010\u30dd\u30a4\u30f3\u30c8\u2463\u3011\u81ea\u5206\u306e\u8001\u5f8c\u306e\u8cc7\u91d1\u8a08\u753b\u3092\u8003\u3048\u305a\u306b\u5b89\u6613\u306b\u751f\u524d\u8d08\u4e0e\u3057\u3066\u3057\u307e\u3063\u305f<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"jmxpc3zy4gb7eokx4qg8e\">2-1.\u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u3060\u3051\u3092\u4e3b\u773c\u306b\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u3057\u3066\u3057\u307e\u3063\u305f<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u3060\u3051\u3092\u4e3b\u773c\u306b\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u304c\u3001\u5927\u304d\u306a\u5931\u6557\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u3060\u3051\u306b\u6c17\u3092\u53d6\u3089\u308c\u3066\u3057\u307e\u3046\u3068\u30012\u3064\u306e\u91cd\u8981\u306a\u8996\u70b9\u304c\u629c\u3051\u843d\u3061\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>1\u3064\u76ee\u306f\u300c\u305d\u3082\u305d\u3082\u672c\u5f53\u306b\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u304c\u5fc5\u8981\u306a\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/u>\u4e8b\u524d\u306b\u76f8\u7d9a\u7a0e\u3092\u8a66\u7b97\u3057\u3066\u307f\u308b\u3068\u300c\u5b9f\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u300d\u300c\u5fc3\u914d\u3059\u308b\u307b\u3069\u3067\u306f\u306a\u304b\u3063\u305f\u300d\u3068\u5224\u660e\u3057\u3001\u751f\u524d\u8d08\u4e0e\u81ea\u4f53\u3092\u53d6\u308a\u6b62\u3081\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><u>2\u3064\u76ee\u306f<\/u><\/span><u>\u3001\u300c\u81ea\u5206\u81ea\u8eab\u306e\u8001\u5f8c\u8cc7\u91d1\u3092\u3057\u3063\u304b\u308a\u78ba\u4fdd\u3059\u308b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/u>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3044\u3046\u76ee\u7684\u3060\u3051\u306b\u6c17\u3092\u53d6\u3089\u308c\u3066\u591a\u984d\u306e\u8d08\u4e0e\u3092\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u5c06\u6765\u306e\u751f\u6d3b\u8cbb\u3084\u533b\u7642\u30fb\u4ecb\u8b77\u8cbb\u7528\u304c\u4e0d\u8db3\u3057\u3001\u672c\u672b\u8ee2\u5012\u3068\u306a\u308b\u7d50\u679c\u3092\u62db\u3044\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"dezfr5ly9a9pr1sjro66l\">2-2.\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u751f\u6d3b\u8cbb\u7b49\u306f\u305d\u306e\u90fd\u5ea6\u8d08\u4e0e\u3059\u308c\u3070\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f<\/h3>\n<p>\u751f\u6d3b\u8cbb\u7b49\u306f\u305d\u306e\u90fd\u5ea6\u8d08\u4e0e\u3059\u308c\u3070\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u70b9\u3082\u3001\u5927\u304d\u306a\u5931\u6557\u7406\u7531\u3067\u3059\u3002<\/p>\n<p><strong>\u6276\u990a\u7fa9\u52d9\u8005\u76f8\u4e92\u9593\u306b\u304a\u3044\u3066\u751f\u6d3b\u8cbb\u307e\u305f\u306f\u6559\u80b2\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u3046\u3061\u3001\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u306b\u3064\u3044\u3066\u306f\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u4f8b\u306b\u3067\u3066\u304d\u305f\u3088\u3046\u306a\u4e00\u62ec\u8d08\u4e0e\u5236\u5ea6\u3092\u4f7f\u308f\u306a\u304f\u3066\u3082\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li><strong>\u5fc5\u8981\u306a\u91d1\u984d\u3092<\/strong><\/li>\n<li><strong>\u5fc5\u8981\u306a\u90fd\u5ea6<\/strong><\/li>\n<li><strong>\u76f4\u63a5\u5b66\u6821\u7b49\uff08\u307e\u305f\u306f\u652f\u6255\u5148\uff09\u306b\u652f\u6255\u3046<\/strong><\/li>\n<\/ol>\n<\/div>\n<p><u>\u305f\u3060\u3057\u3001\u6570\u5e74\u5206\u3092\u307e\u3068\u3081\u3066\u3082\u3089\u3063\u3066\u9810\u91d1\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u3044\u305f\u308a\u3001\u3082\u3089\u3063\u305f\u73fe\u91d1\u3067\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/u>\u3057\u304b\u3057\u3001\u4e0a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u5fc5\u8981\u306a\u90fd\u5ea6\u652f\u6255\u3063\u3066\u3044\u308c\u3070\u3001\u4e00\u5ea6\u306b\u5927\u304d\u306a\u8cc7\u91d1\u3092\u624b\u653e\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"http:\/\/%E9%9D%9E%E8%AA%B2%E7%A8%8E%E3%81%A7%E5%AD%A6%E8%B2%BB%E3%82%92%E7%94%9F%E5%89%8D%E8%B4%88%E4%B8%8E%E3%81%99%E3%82%8B%EF%BC%93%E3%81%A4%E3%81%AE%E6%96%B9%E6%B3%95%E3%80%90%E6%96%B9%E6%B3%95%E2%91%A0%E3%80%91%E7%94%9F%E6%B4%BB%E8%B2%BB%E3%82%84%E6%95%99%E8%82%B2%E8%B2%BB%E3%81%A8%E3%81%97%E3%81%A6%E9%83%BD%E5%BA%A6%E8%B4%88%E4%B8%8E%E3%81%99%E3%82%8B\" target=\"_blank\" rel=\"noopener\">\u975e\u8ab2\u7a0e\u3067\u5b66\u8cbb\u3092\u751f\u524d\u8d08\u4e0e\u3059\u308b\uff13\u3064\u306e\u65b9\u6cd5\u3010\u65b9\u6cd5\u2460\u3011\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u3068\u3057\u3066\u90fd\u5ea6\u8d08\u4e0e\u3059\u308b<\/a><\/p>\n<h3 id=\"j3ccouh44yqcn4rx38mvm\">2-3.\u3010\u30dd\u30a4\u30f3\u30c8\u2462\u3011\u751f\u524d\u8d08\u4e0e\u3092\u516c\u5e73\u306b\u884c\u308f\u306a\u3044\u3068\u76f8\u7d9a\u4eba\u9593\u3067\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u3053\u3068\u3092\u8003\u3048\u306a\u304b\u3063\u305f<\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u516c\u5e73\u306b\u884c\u308f\u306a\u3044\u3068\u76f8\u7d9a\u4eba\u9593\u3067\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u3053\u3068\u3092\u8003\u3048\u306a\u304b\u3063\u305f\u3053\u3068\u3082\u3001\u30c8\u30e9\u30d6\u30eb\u62e1\u5927\u306e\u539f\u56e0\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><u>1\u4eba\u306e\u76f8\u7d9a\u4eba\u3084\u305d\u306e\u5b50\u4f9b\u3001\u5b6b\u306b\u591a\u984d\u306e\u8d08\u4e0e\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u305f\u3061\u306b\u3082\u540c\u3058\u304f\u8d08\u4e0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u3082\u3001\u6700\u521d\u306b\u4e8c\u5973\u306e\u5b6b\u30781,500\u4e07\u5186\u8d08\u4e0e\u3057\u305f\u3053\u3068\u3067\u3001\u4e09\u5973\u30fb\u56db\u5973\u30fb\u9577\u5973\u304b\u3089\u3082\u300c\u516c\u5e73\u306b\u3057\u3066\u307b\u3057\u3044\u300d\u3068\u6b21\u3005\u306b\u8acb\u6c42\u3055\u308c\u308b\u4e8b\u614b\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"p9plqabyrkqozysk3fu0p\">2-4.\u3010\u30dd\u30a4\u30f3\u30c8\u2463\u3011\u81ea\u5206\u306e\u8001\u5f8c\u306e\u8cc7\u91d1\u8a08\u753b\u3092\u8003\u3048\u305a\u306b\u5b89\u6613\u306b\u751f\u524d\u8d08\u4e0e\u3057\u3066\u3057\u307e\u3063\u305f<\/h3>\n<p>\u81ea\u5206\u306e\u8001\u5f8c\u306e\u8cc7\u91d1\u8a08\u753b\u3092\u8003\u3048\u305a\u306b\u5b89\u6613\u306b\u751f\u524d\u8d08\u4e0e\u3057\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u3082\u3001\u8001\u5f8c\u8cc7\u91d1\u4e0d\u8db3\u3092\u62db\u3044\u305f\u5927\u304d\u306a\u5931\u6557\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: transparent; word-spacing: normal;\"><u>\u4eca\u56de\u306eA\u3055\u3093\u306e\u30b1\u30fc\u30b9\u3067\u3042\u308c\u3070\u3001\u307e\u305a\u306f\u3054\u81ea\u8eab\u306e\u8001\u5f8c\u8cc7\u91d1\u3068\u3057\u3066\u3001\u751f\u6d3b\u8cbb\u3001\u5e0c\u671b\u3059\u308b\u8001\u4eba\u30db\u30fc\u30e0\u3078\u306e\u5165\u5c45\u8cbb\u7528\u306a\u3069\u3092\u8abf\u3079\u3001\u305d\u306e\u8cc7\u91d1\u3092\u3057\u3063\u304b\u308a\u78ba\u4fdd\u3057\u305f\u4e0a\u3067\u3001\u672c\u5f53\u306b\u5fc5\u8981\u306a\u304a\u91d1\u3092\u90fd\u5ea6\u8d08\u4e0e\u3059\u308b\u304b\u3001<\/u><\/span><span style=\"font-size: 16px; color: #333333;\"><u>\u4e00\u62ec\u8d08\u4e0e\u5236\u5ea6<\/u><\/span><span style=\"background-color: transparent; word-spacing: normal;\"><u>\u3092\u6d3b\u7528\u3059\u308b\u306e\u304c\u9069\u5207\u306a\u9078\u629e\u3060\u3063\u305f\u3068<\/u><\/span><u style=\"background-color: transparent; word-spacing: normal;\"><u>\u8a00\u3048\u307e\u3059\u3002<\/u><\/u><\/p>\n<h2 id=\"jp7jzs8wt5ncvugoh5m58f\">3.\u89e3\u6c7a\u7b56<\/h2>\n<p>\u4eca\u56de\u306e\u3088\u3046\u306a\u5931\u6557\u3092\u9632\u3050\u305f\u3081\u306e4\u3064\u306e\u89e3\u6c7a\u7b56\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3067\u5f8c\u6094\u3057\u306a\u3044\u305f\u3081\u306b\u306f\u3001\u3054\u81ea\u8eab\u306e\u751f\u6d3b\u3092\u5b88\u308a\u3064\u3064\u3001\u4e8b\u524d\u306e\u8a66\u7b97\u3068\u5bb6\u65cf\u9593\u306e\u30eb\u30fc\u30eb\u6c7a\u3081\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"kurs230pb55n89610my3j\">3-1. \u81ea\u5206\u306e\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u3092\u512a\u5148\u3057\u3066\u8001\u5f8c\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001\u81ea\u5206\u306e\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u3092\u512a\u5148\u3057\u3066\u8001\u5f8c\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u4eca\u5f8c\u306e\u751f\u6d3b\u8cbb\u3084\u81ea\u5b85\u306e\u7dad\u6301\u8cbb\u3001\u5c06\u6765\u306e\u533b\u7642\u30fb\u4ecb\u8b77\u8cbb\u7528\u30fb\u8001\u4eba\u30db\u30fc\u30e0\u3078\u306e\u5165\u5c45\u8cc7\u91d1\u306a\u3069\u3001\u624b\u5143\u306b\u6b8b\u3059\u3079\u304d\u8cc7\u91d1\u3092\u4e8b\u524d\u306b\u7b97\u51fa\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<u>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u305f\u3081\u306e\u751f\u524d\u8d08\u4e0e\u306f\u3001<\/u><u>\u3054\u81ea\u8eab\u306e\u8001\u5f8c\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u305f\u4e0a\u3067\u3001\u3042\u304f\u307e\u3067\u7121\u7406\u306e\u306a\u3044\u7bc4\u56f2\u3067\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<h3 id=\"pzh58h3qsl1gax2re9fqg\">3-2. \u4e8b\u524d\u306b\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u6b63\u78ba\u306a\u76f8\u7d9a\u7a0e\u984d\u3092\u8a66\u7b97\u3059\u308b<\/h3>\n<p>\u4e8b\u524d\u306b\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u6b63\u78ba\u306a\u76f8\u7d9a\u7a0e\u984d\u3092\u8a66\u7b97\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u5b9f\u884c\u3059\u308b\u524d\u306b\u6b63\u78ba\u306a\u76f8\u7d9a\u7a0e\u984d\u3092\u628a\u63e1\u3057\u3066\u304a\u3051\u3070\u3001\u300c\u305d\u3082\u305d\u3082\u8d08\u4e0e\u304c\u5fc5\u8981\u304b\u300d\u300c\u3044\u304f\u3089\u8d08\u4e0e\u3059\u308b\u306e\u304c\u6700\u9069\u304b\u300d\u3092\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a66\u7b97\u306f\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30bb\u30f3\u30bf\u30fc\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/service\/sozokuzei-shisan\/\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u8a66\u7b97<\/a><\/p>\n<h3 id=\"y7ro5p1pwwsjyy35dd4o\">3-3. \u4e00\u62ec\u8d08\u4e0e\u7279\u4f8b\u3067\u306f\u306a\u304f\u300c\u5fc5\u8981\u306a\u90fd\u5ea6\u306e\u8d08\u4e0e\u300d\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p>\u4e00\u62ec\u8d08\u4e0e\u7279\u4f8b\u3067\u306f\u306a\u304f\u300c\u5fc5\u8981\u306a\u90fd\u5ea6\u306e\u8d08\u4e0e\uff08\u90fd\u5ea6\u8d08\u4e0e\uff09\u300d\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6559\u80b2\u8cbb\u3084\u751f\u6d3b\u8cbb\u306f\u3001\u5fc5\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u305d\u306e\u90fd\u5ea6\u76f4\u63a5\u652f\u6255\u3048\u3070\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u3068\u307e\u3063\u305f\u8cc7\u91d1\u3092\u4e00\u5ea6\u306b\u624b\u653e\u3055\u305a\u306b\u6e08\u3080\u305f\u3081\u3001\u4f7f\u3044\u6b8b\u3057\u306b\u3088\u308b\u8ab2\u7a0e\u30ea\u30b9\u30af\u3082\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/living-gift-tuition-fees#1-1\" target=\"_blank\" rel=\"noopener\">\u3010\u65b9\u6cd5\u2460\u3011\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u3068\u3057\u3066\u90fd\u5ea6\u8d08\u4e0e\u3059\u308b<\/a><\/p>\n<h3 id=\"63vqt85lmtx357sphx4xj7\">3-4. \u751f\u524d\u8d08\u4e0e\u306f\u7279\u5b9a\u306e\u89aa\u65cf\u3060\u3051\u306b\u504f\u3089\u305a\u76f8\u7d9a\u4eba\u5168\u4f53\u306e\u516c\u5e73\u6027\u306b\u914d\u616e\u3059\u308b<\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u306f\u7279\u5b9a\u306e\u89aa\u65cf\u3060\u3051\u306b\u504f\u3089\u305a\u76f8\u7d9a\u4eba\u5168\u4f53\u306e\u516c\u5e73\u6027\u306b\u914d\u616e\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u4e00\u90e8\u306e\u5b50\u4f9b\u3084\u5b6b\u3060\u3051\u306b\u591a\u984d\u306e\u8d08\u4e0e\u3092\u884c\u3046\u3068\u3001\u89aa\u65cf\u30c8\u30e9\u30d6\u30eb\u306e\u539f\u56e0\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u300c\u3069\u3093\u306a\u6642\u306b\u3044\u304f\u3089\u307e\u3067\u652f\u63f4\u3059\u308b\u304b\u300d\u306a\u3069\u306e\u4e00\u5b9a\u306e\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3001\u5bb6\u65cf\u9593\u3067\u5171\u6709\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5931\u6557\u3092\u9632\u3050\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"b47awrk7v7swmllzbqithh\">4.\u4e8b\u4f8b\u306b\u51fa\u3066\u304d\u305f\u7a0e\u52d9\u5236\u5ea6\u306e\u89e3\u8aac<\/h2>\n<p>\u4e8b\u4f8b\u306b\u51fa\u3066\u304d\u305f<span style=\"font-size: 16px; color: #333333;\">\u4e00\u62ec\u8d08\u4e0e\u5236\u5ea6<\/span>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f4\u7cfb\u5c0a\u5c5e\u3078\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u305a\u4e00\u62ec\u3057\u3066\u8cc7\u91d1\u3092\u8d08\u4e0e\u3067\u304d\u308b\u5236\u5ea6\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead data-pasting-bgcolor=\" none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0)\">\n<tr>\n<th style=\"text-align: center; width: 28.7781%;\"><strong>\u5236\u5ea6\u540d<\/strong><\/th>\n<td style=\"text-align: center; width: 71.0917%;\"><strong>\u975e\u8ab2\u7a0e\u67a0\u3001\u671f\u9650<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 28.7781%;\"><strong>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e<\/strong><\/th>\n<td style=\"width: 71.0917%;\">\n<ul>\n<li>\u7236\u6bcd\u7956\u7236\u6bcd\u306a\u3069\u304b\u3089\u3001\u7701\u30a8\u30cd\u7b49\u4f4f\u5b851,000\u4e07\u5186\u3001\u4e00\u822c\u306e\u4f4f\u5b85500\u4e07\u5186<\/li>\n<li><strong>2026\u5e7412\u670831\u65e5<\/strong>\u00a0\u307e\u3067\uff082024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\uff13\u5e74\u9593\u306e\u5ef6\u9577\u304c\u6c7a\u5b9a\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 28.7781%;\"><strong>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u203b1<\/strong><\/th>\n<td style=\"width: 71.0917%;\">\n<ul>\n<li>\u7236\u6bcd\u7956\u7236\u6bcd\u306a\u3069\u304b\u3089\u3001\u6700\u59271,000\u4e07\u5186\uff08\u3046\u3061\u7d50\u5a5a\u95a2\u4fc2\u8cbb\u7528\u306f\u6700\u5927300\u4e07\u5186\uff09<\/li>\n<li><strong>2027\u5e743\u670831\u65e5<\/strong>\u00a0\u307e\u3067\uff082025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u30672\u5e74\u9593\u306e\u5ef6\u9577\u304c\u6c7a\u5b9a\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center; width: 28.7781%;\"><strong>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u203b2<\/strong><\/th>\n<td style=\"width: 71.0917%;\">\n<ul>\n<li><strong>2026\u5e743\u670831\u65e5<\/strong><strong>\u65b0\u898f\u5951\u7d04\u30fb\u8ffd\u52a0\u62e0\u51fa\u306e<u>\u53d7\u4ed8\u306f\u7d42\u4e86<\/u><\/strong><\/li>\n<li>\u671f\u65e5\u307e\u3067\u306b\u53e3\u5ea7\u3078\u9810\u3051\u5165\u308c\u6e08\u307f\u306e\u8cc7\u91d1\u306f\u5f15\u304d\u7d9a\u304d\u975e\u8ab2\u7a0e\u3067\u5229\u7528\u53ef\u80fd<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\u00a0\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u306b\u4f7f\u3044\u5207\u308c\u306a\u304b\u3063\u305f\u6b8b\u984d\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u6b8b\u984d\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u203b2\u00a0\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u306f\u3001\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u306b\u4f7f\u3044\u5207\u308c\u306a\u304b\u3063\u305f\u6b8b\u984d\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u6b8b\u984d\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\uff08\u53d7\u8d08\u8005\u304c23\u6b73\u672a\u6e80\u3084\u5b66\u6821\u7b49\u306b\u5728\u5b66\u4e2d\u7b49\u3092\u9664\u304f\uff09<\/p>\n<p>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\" rel=\"noopener\">No.4508\u2003\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm\" target=\"_blank\" rel=\"noopener\">No.4511\u2003\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4510.htm\" target=\"_blank\" rel=\"noopener\">No.4510\u2003\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a><\/p>\n<h2 id=\"fb33tt34inp98f1qekl5x\">5.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u751f\u524d\u8d08\u4e0e\u3092\u3057\u3059\u304e\u3066\u8001\u5f8c\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3057\u307e\u3063\u305fA\u3055\u3093\u306e\u4e8b\u4f8b\u3068\u3001\u305d\u306e\u5931\u6557\u3092\u9632\u3050\u305f\u3081\u306e\u89e3\u6c7a\u7b56\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u306f\u4ee3\u8868\u7684\u306a\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u8a00\u3048\u307e\u3059\u304c\u3001\u5341\u5206\u306a\u8a08\u753b\u304c\u306a\u3044\u307e\u307e\u9032\u3081\u308b\u3068\u3001\u3054\u81ea\u8eab\u306e\u8001\u5f8c\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u305f\u308a\u5bb6\u65cf\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u5f15\u304d\u8d77\u3053\u3057\u305f\u308a\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3060\u3051\u306b\u6c17\u3092\u53d6\u3089\u308c\u305a\u3001\u307e\u305a\u306f\u3054\u81ea\u8eab\u306e\u751f\u6d3b\u3092\u5b88\u308b\u3053\u3068\u3092\u7b2c\u4e00\u306b\u8003\u3048\u3066\u8a08\u753b\u7684\u306b\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u751f\u524d\u8d08\u4e0e\u3084\u76f8\u7d9a\u5bfe\u7b56\u3067\u304a\u60a9\u307f\u306e\u7686\u69d8\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3044\u3048\u3070\u751f\u524d\u8d08\u4e0e\u300d 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[&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":7984,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-7986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seizen"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=7986"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7986\/revisions"}],"predecessor-version":[{"id":7987,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7986\/revisions\/7987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/7984"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=7986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=7986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}