{"id":8063,"date":"2026-09-17T10:00:53","date_gmt":"2026-09-17T01:00:53","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=8063"},"modified":"2026-09-15T10:55:49","modified_gmt":"2026-09-15T01:55:49","slug":"inherited-assets-sale-tax-failure","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inherited-assets-sale-tax-failure","title":{"rendered":"\u3010\u76f8\u7d9a\u306e\u5931\u6557\u4e8b\u4f8b\u3011\u76f8\u7d9a\u8ca1\u7523\u306e\u8b72\u6e21\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3068\u77e5\u3089\u305a\u5931\u6557"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u3057\u305f\u682a\u5f0f\u3084\u91d1\u5730\u91d1\u3092\u58f2\u5374\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u3084\u30de\u30a4\u30db\u30fc\u30e0\u8cfc\u5165\u306b\u5145\u3066\u3088\u3046\u300d<br \/>\n\u305d\u306e\u3088\u3046\u306a\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u3066\u3044\u308b\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u305d\u306e\u969b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304c\u3001<u>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u58f2\u5374\u6642\u306b\u306f\u300c\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\u7a0e\uff09<\/u><\/span><\/strong><strong><span style=\"color: #e25041;\"><u>\u300d\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/u><\/span><\/strong><br \/>\n<strong><span style=\"color: #e25041;\"><span style=\"font-size: 16px;\">\u305d\u308c\u3092\u77e5\u3089\u305a\u306b\u3001\u8cc7\u91d1\u8a08\u753b\u3092\u3059\u3059\u3081\u308b\u3068\u3001\u6df1\u523b\u306a\u8cc7\u91d1\u4e0d\u8db3\u306b\u9665\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/strong><\/p>\n<p>\u307e\u305f\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306e\u969b\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u53d6\u5f97\u8cbb\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u3001\u91d1\u5730\u91d1\u306e\u58f2\u5374\u76ca\u306b\u306f\u7dcf\u5408\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u3066\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u77e5\u3089\u305a\u306b\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u306e\u305f\u3081\u306e\u624b\u5143\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\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\u3002<\/p>\n<h2 id=\"s8o9ejytjos5z21mxpxu5\">1.\u4e8b\u4f8b\u306e\u6982\u8981<\/h2>\n<p><span style=\"font-size: 11pt; color: #000000;\">A\u3055\u3093\u306e\u304a\u7236\u69d8\u306f\u3001\u751f\u524d\u3001\u4e0a\u5834\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306e\u6295\u8cc7\u304c\u8da3\u5473\u3067\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 11pt; color: #000000;\">\u307e\u305f\u3001\u8ca1\u7523\u306e\u4fdd\u5168\u3068\u3057\u3066\u3001\u91d1\u5730\u91d1\u3082\u8cfc\u5165\u3057\u3066\u3001\u9280\u884c\u306e\u8cb8\u91d1\u5eab\u306b\u9810\u3051\u3066\u3044\u307e\u3057\u305f\u3002<\/span><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/09\/dwlc4wn97sa-701a0b2229ba-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 62.11%;\" class=\"fr-draggable\" \/><span style=\"font-size: 16px; color: #333333;\">\u304a\u7236\u69d8\u304c\u4ea1\u304f\u306a\u3063\u3066<strong>\u8ca1\u7523\u3092\u8a08\u7b97\u3057\u3066\u307f\u308b\u3068\u3001<\/strong><strong>\u81ea\u5b854,000\u4e07\u5186\u3068\u73fe\u9810\u91d12,000\u4e07\u5186\u3001\u4e0a\u5834\u682a\u5f0f8,000\u4e07\u5186\u3001\u91d1\u5730\u91d12,000\u4e07\u5186<\/strong>\u3067\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u3088\u308a\u3001<strong>\u81ea\u5b85\u3068\u73fe\u9810\u91d1\u306f\u6bcd\u304c\u53d6\u5f97<\/strong>\u3057\u3001<strong>\u305d\u308c\u4ee5\u5916\u306fA\u3055\u3093\u304c\u53d6\u5f97<\/strong>\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u76f8\u7d9a\u8ca1\u7523\u5408\u8a08\uff1a1\u51046,000\u4e07\u5186\u3011<\/strong><\/p>\n<ul>\n<li>\u81ea\u5b85:4,000\u4e07\u5186\u3001\u73fe\u9810\u91d1:2,000\u4e07\u5186 \u2794 \u6bcd\u304c\u53d6\u5f97<\/li>\n<li>\u4e0a\u5834\u682a\u5f0f:8,000\u4e07\u5186\u3001\u91d1\u5730\u91d1:2,000\u4e07\u5186 \u2794 A\u3055\u3093\u304c\u53d6\u5f97<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"v6ay931qsxmaxptl6fjnav\">1-1.\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u3068\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cfc\u5165<\/h3>\n<p><strong>A\u3055\u3093<\/strong><strong>\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u306f\u7d041,330\u4e07\u5186<\/strong>\u3067\u3057\u305f\u3002<br \/>\nA\u3055\u3093\u306f\u3001<strong>\u4e0a\u5834\u682a\u5f0f\u306e\u534a\u5206\uff084,000\u4e07\u5186\u5206\uff09\u3068\u91d1\u5730\u91d1\uff082,000\u4e07\u5186\u5206\uff09\u3092\u5168\u3066\u63db\u91d1<\/strong>\u3057\u3066\u3001<strong>\u76f8\u7d9a\u7a0e\u3092\u7d0d\u4ed8<\/strong>\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3082\u6e08\u307e\u305b\u307e\u3057\u305f\u3002<br \/>\n\u307e\u305f\u3001<strong>\u6b8b\u308a\u306f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cfc\u5165\u8cc7\u91d1\uff084,500\u4e07\u5186\uff09\u306b\u5145\u3066\u308b<\/strong>\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u63db\u91d1\u3057\u305f\u8cc7\u91d1\uff086,000\u4e07\u5186\uff09\u306e\u5185\u8a33\u3068\u4f7f\u9014\u3011<\/strong><\/p>\n<ul>\n<li><strong>\u63db\u91d1\u3057\u305f\u8ca1\u7523<\/strong>\uff1a\u4e0a\u5834\u682a\u5f0f 4,000\u4e07\u5186\uff08\u5168\u4f53\u306e\u534a\u5206\uff09\uff0b \u91d1\u5730\u91d1 2,000\u4e07\u5186\uff08\u3059\u3079\u3066\uff09<\/li>\n<li><strong>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8<\/strong>\uff1a\u7d041,330\u4e07\u5186<\/li>\n<li><strong>\u30de\u30a4\u30db\u30fc\u30e0\u8cfc\u5165<\/strong>\uff1a4,500\u4e07\u5186<\/li>\n<li>\uff08\u6b8b\u308a\u306e\u91d1\u984d\uff1a170\u4e07\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"6h7b1huw76a7h89pedx7z6\">1-2.\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u9023\u7d61<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\">A\u3055\u3093\u306f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3059\u304c\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u6bce\u5e74\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/span><span style=\"font-size: 16px;\"><br \/>\n<span style=\"color: #000000;\">\u4eca\u5e74\u3082\u4eca\u307e\u3067\u3068\u540c\u69d8\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3057\u307e\u3057\u305f\u304c\u3001<\/span><span style=\"color: #e25041;\"><strong>\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3057\u3070\u3089\u304f\u3057\u3066\u304b\u3089\u300c\u682a\u5f0f\u3068\u91d1\u5730\u91d1\u306e\u8b72\u6e21\u306e\u7533\u544a\u304c\u6f0f\u308c\u3066\u3044\u308b\u300d\u3068\u7a0e\u52d9\u7f72\u3088\u308a\u9023\u7d61\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/strong><\/span><br \/>\n<strong><span style=\"color: #e25041;\">A\u3055\u3093\u306f\u3001\u304a\u7236\u69d8\u304b\u3089\u3082\u3089\u3063\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3067\u306b\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u3055\u3089\u306b\u6240\u5f97\u7a0e\u3082\u304b\u304b\u308b\u3068\u306f\u77e5\u3089\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u3057\u304b\u3082\u3001\u4e0a\u5834\u682a\u5f0f\u306f\u3001\u76f8\u7d9a\u6642\u70b9\u3068\u540c\u3058\u4fa1\u984d\u3067\u58f2\u5374\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6240\u5f97\u7a0e\u8a08\u7b97\u4e0a\u306f\u5229\u76ca\u304c\u7d042,500\u4e07\u5186\u3067\u8a08\u7b97\u3055\u308c\u308b\u3068\u8a00\u308f\u308c<\/span>\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<br \/>\n<span style=\"font-size: 16px; color: #000000;\">\u305d\u306e\u4e0a\u3001<strong>\u91d1\u5730\u91d1\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u3067\u7d66\u4e0e\u3068\u5408\u7b97<\/strong>\u3055\u308c\u308b\u305f\u3081\u3001\u304b\u306a\u308a\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/span><span style=\"font-size: 16px; color: #000000;\">\u6240\u5f97\u7a0e\u5206\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3092\u6b8b\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u304b\u56f0\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"7jpw55tgphb6ygzzdq1wqx\">1-3.\u76f8\u7d9a\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3068\u58f2\u5374\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u306e\u72b6\u6cc1<\/h3>\n<p>\u4e0b\u306e\u8868\u306f\u3001\u76f8\u7d9a\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u30fb\u91d1\u5730\u91d1\u3092\u58f2\u5374\u3057\u305f\u6642\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3067\u3059\u3002<\/p>\n<div align=\"left\">\n<table width=\"100%\">\n<colgroup>\n<col width=\"179\" \/>\n<col width=\"125\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u91d1\u5730\u91d1<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u4e0a\u5834\u682a\u5f0f<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u8a08<\/span><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u8b72\u6e21\u4fa1\u984d<\/span><\/th>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">2,000\u4e07\u5186<\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">4,000\u4e07\u5186<\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">6,000\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u53d6\u5f97\u8cbb\u30fb\u8b72\u6e21\u8cbb\u7528\u203b2<\/span><\/th>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>500\u4e07\u5186<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>1,500\u4e07\u5186<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">2,000\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u7a0e\u7387<\/span><\/th>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>43%<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">20%<\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u2015<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\">\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/span><\/th>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7d04491\u4e07\u5186\u203b1<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7d04500\u4e07\u5186<\/strong><\/span><\/td>\n<td style=\"vertical-align: top; text-align: center;\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u7d04991\u4e07\u5186<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u203b1 \u6240\u5f97\u91d1\u984d\uff08\u6240\u5f97\u63a7\u9664\u5f8c\uff09\u304c1,700\u4e07\u5186\u3068\u4eee\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u203b2 \u76f8\u7d9a\u7a0e\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u984d\u3092\u542b\u307f\u307e\u3059\u3002\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#dbqk50kngeinypmgco3l4d\" target=\"_self\">3-2.\u300c\u76f8\u7d9a\u7a0e\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u3092\u6d3b\u7528\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u306f\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u591a\u984d\u306e\u4e0d\u8db3\u984d\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/09\/xr673KUqCyBYPduEzQbMiInLX-1788836793-1.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 43.36%;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"svsl8mpsi6adkyd2g4j2\"><span style=\"font-size: inherit;\">2.\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n<p>\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u8d77\u3053\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u5931\u6557\u306b\u7d42\u308f\u3063\u3066\u3057\u307e\u3063\u305f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<ul>\n<li><a href=\"#cji332eaq0ehx0xp8nw6ah\" target=\"_self\">2-1.\u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u6642\u306b\u3001\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f<\/a><\/li>\n<li><a href=\"#kx451wcx22buxq27ds36wd\" target=\"_self\">2-2.\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u53d6\u5f97\u8cbb\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f<\/a><\/li>\n<li><a href=\"#tlbsjwv7z76w1jimr01da\" target=\"_self\">2-3.\u3010\u30dd\u30a4\u30f3\u30c8\u2462\u3011\u91d1\u5730\u91d1\u306e\u8b72\u6e21\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306b\u3088\u308a\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u5408\u308f\u305b\u308b\u3068\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u3044\u306a\u304b\u3063\u305f<\/a><\/li>\n<\/ul>\n<h3 id=\"cji332eaq0ehx0xp8nw6ah\">2-1.\u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u6642\u306b\u3001\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f<\/h3>\n<p>\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u6642\u306b\u3001\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u300d\u3001\u300c\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u304c\u63db\u91d1\u3057\u3066\u4ed6\u306e\u7528\u9014\u306b\u73fe\u91d1\u3092\u4f7f\u3044\u305f\u3044\u300d\u306a\u3069\u306e\u7406\u7531\u3067\u3001\u8ca1\u7523\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6642\u306b\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u306f\u3001<strong>\u76f8\u7d9a\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u7d42\u308f\u308a\u3067\u306f\u306a\u304f\u3001\u8b72\u6e21\u3059\u308c\u3070\u3001\u3055\u3089\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6240\u5f97\u7a0e\u7b49\u306e\u8ca0\u62c5\u3082\u8003\u616e\u3057\u3066\u3001\u63db\u91d1\u3057\u305f\u3042\u3068\u306e\u73fe\u91d1\u306e\u4f7f\u9014\u3092\u8003\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<h3 id=\"kx451wcx22buxq27ds36wd\">2-2.\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u53d6\u5f97\u8cbb\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f<\/h3>\n<p>\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f2\u3064\u76ee\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u53d6\u5f97\u8cbb\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong>\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306e\u969b\u306b\u306f\u3001\u53d6\u5f97\u8cbb\u306e\u91d1\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u305f\u969b\u306e\u8a55\u4fa1\u984d\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<br \/>\n\u3042\u304f\u307e\u3067\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u3082\u3068\u3082\u3068\u53d6\u5f97\u3057\u305f\u6642\u306e\u91d1\u984d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3067\u3059\u304b\u3089\u3001\u304b\u306a\u308a\u4ee5\u524d\u306b\u8cfc\u5165\u3057\u305f\u8ca1\u7523\u3084\u3001\u5148\u7956\u4ee3\u3005\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f97\u8cbb\u304c\u4f4e\u984d\u307e\u305f\u306f\u4e0d\u660e\u3067\u3042\u308b\u3053\u3068\u3082\u591a\u3044\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u53d6\u5f97\u8cbb\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6982\u7b97\u53d6\u5f97\u8cbb\uff08\u8b72\u6e21\u4fa1\u984d\u00d75%\uff09\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3001\u5229\u76ca\u304c\u5927\u304d\u304f\u81a8\u3089\u307f\u3001\u6240\u5f97\u7a0e\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3270.htm\" target=\"_blank\" rel=\"noopener\">No.3270\u2003\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u571f\u5730\u30fb\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u3068\u53d6\u5f97\u306e\u6642\u671f<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3258.htm\" target=\"_blank\" rel=\"noopener\">No.3258\u2003\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d<\/a><\/p>\n<h3 id=\"62ok6ihqorfirsn21zvhta\">2-3.\u3010\u30dd\u30a4\u30f3\u30c8\u2462\u3011\u91d1\u5730\u91d1\u306e\u8b72\u6e21\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306b\u3088\u308a\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u5408\u308f\u305b\u308b\u3068\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u3044\u306a\u304b\u3063\u305f<\/h3>\n<p><span style=\"font-size: 16px;\">\u5931\u6557\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f3\u3064\u76ee\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u91d1\u5730\u91d1\u306e\u8b72\u6e21\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306b\u3088\u308a\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u5408\u308f\u305b\u308b\u3068\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"color: #000000;\"><strong>\u91d1\u5730\u91d1\u306e\u58f2\u5374\u306b\u3064\u3044\u3066\u306f\u3001\u571f\u5730\u3084\u682a\u5f0f\u3068\u9055\u3044\u3001\u7dcf\u5408\u8ab2\u7a0e\u306b\u3088\u308a\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/span><br \/>\n<span style=\"font-size: 16px;\"><span style=\"color: #000000;\"><strong>\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306f\u3001\u53ce\u5165\u304c\u9ad8\u304f\u306a\u308b\u307b\u3069\u3001\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/span><\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3084\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u3042\u308b\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306a\u3069\u306f\u3001\u6bce\u5e74\u306e\u53ce\u5165\u306b\u91d1\u5730\u91d1\u306e\u8b72\u6e21\u6240\u5f97\u3082\u5408\u8a08\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u7a0e\u7387\u304c\u30a2\u30c3\u30d7\u3057\u3066\u3001\u601d\u308f\u306c\u7a0e\u8ca0\u62c5\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u25a0\u56fd\u7a0e\u5e81\u3000<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3161.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px;\">No.3161\u2003\u91d1\u5730\u91d1\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97<\/span><\/a><\/p>\n<h2 id=\"zk1smgelv8lcqkogf5jjzr\"><span style=\"font-size: inherit;\">3.\u89e3\u6c7a\u7b56<\/span><\/h2>\n<p>\u4eca\u56de\u306e\u3088\u3046\u306a\u5931\u6557\u3092\u9632\u3050\u305f\u3081\u306e3\u3064\u306e\u89e3\u6c7a\u7b56\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u58f2\u5374\u8cc7\u91d1\u3092\u7d0d\u7a0e\u3084\u4ed6\u306e\u7528\u9014\u306b\u6d3b\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u58f2\u5374\u5f8c\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u3001\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"1rqzwtgc7vu1bryf2amf1ah\">3-1.\u8ca1\u7523\u3092\u58f2\u5374\u30fb\u63db\u91d1\u3059\u308b\u524d\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u7b49\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u305f\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u308b<\/h3>\n<p>\u4e00\u3064\u76ee\u306e\u89e3\u6c7a\u7b56\u306f\u3001\u8ca1\u7523\u3092\u58f2\u5374\u30fb\u63db\u91d1\u3059\u308b\u524d\u306b\u3001\u767a\u751f\u3059\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u305f\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong>\u300c\u58f2\u5374\u984d\u304b\u3089\u76f8\u7d9a\u7a0e\u3092\u5f15\u3044\u305f\u91d1\u984d\u300d\u3092\u3059\u3079\u3066\u81ea\u7531\u306b\u4f7f\u3048\u308b\u3068\u8003\u3048\u305a\u3001\u58f2\u5374\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u3046\u3048\u3067\u3001\u30de\u30a4\u30db\u30fc\u30e0\u8cfc\u5165\u306a\u3069\u306e\u8cc7\u91d1\u306b\u5145\u3066\u308b\u8a08\u753b\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"dbqk50kngeinypmgco3l4d\">3-2.\u300c\u76f8\u7d9a\u7a0e\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u3092\u6d3b\u7528\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b<\/h3>\n<p>2\u3064\u76ee\u306f\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u3092\u6d3b\u7528\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u3092\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u7d0d\u3081\u305f\u76f8\u7d9a\u7a0e\u984d\u306e\u4e00\u90e8\u3092\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3001\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3057\u3066\u7a0e\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u3068\u304a\u308a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3046\u3048\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/09\/xvh3v1bzjyd-12290e4ddaeb.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left; width: 79.3%;\" class=\"fr-draggable\" \/><\/p>\n<p>\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\/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<h3 id=\"tlbsjwv7z76w1jimr01da\">3-3.\u91d1\u5730\u91d1\u306e\u58f2\u5374\u6642\u671f\u3084\u91d1\u984d\u3092\u5206\u6563\u3055\u305b\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b<\/h3>\n<p>\u91d1\u5730\u91d1\u306e\u58f2\u5374\u6642\u671f\u3084\u91d1\u984d\u3092\u8907\u6570\u5e74\u306b\u5206\u6563\u3055\u305b\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6240\u5f97\u7a0e\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u6bb5\u968e\u7684\u306b\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b<\/span>\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3068\u3044\u3046\u4ed5\u7d44\u307f\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u91d1\u5730\u91d1\u306e\u58f2\u5374\u76ca\u3082\u3053\u306e\u300c\u7dcf\u5408\u8ab2\u7a0e\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u5358\u5e74\u5ea6\u3067\u307e\u3068\u3081\u3066\u58f2\u5374\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u304c\u5927\u5e45\u306b\u5897\u52a0\u3057\u3066\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u5ea6\u306b\u3059\u3079\u3066\u3092\u58f2\u5374\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8907\u6570\u5e74\u306b\u5206\u3051\u3066\u58f2\u5374\u3059\u308b\u306a\u3069\u30011\u5e74\u3042\u305f\u308a\u306e\u6240\u5f97\u91d1\u984d\u3092\u4f4e\u304f\u6291\u3048\u308b\u5de5\u592b\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3092\u9632\u304e\u3001\u5168\u4f53\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2 id=\"2h67i0jduzqmz332k3201h\"><span style=\"font-size: inherit;\">4.\u307e\u3068\u3081<\/span><\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u8b72\u6e21\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u77e5\u3089\u305a\u306b\u3001\u7d0d\u7a0e\u306e\u305f\u3081\u306e\u624b\u5143\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3057\u307e\u3063\u305f\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><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u7d42\u308f\u3063\u305f\u5f8c\u3067\u3082\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u5225\u9014\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u8cbb\u306e\u78ba\u8a8d\u3084\u7279\u4f8b\u306e\u9069\u7528\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5f71\u97ff\u306a\u3069\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3001\u614e\u91cd\u306b\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p><u>\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u65e9\u3081\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u58f2\u5374\u3084\u76f8\u7d9a\u7a0e\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\u3057\u305f\u682a\u5f0f\u3084\u91d1\u5730\u91d1\u3092\u58f2\u5374\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u3084\u30de\u30a4\u30db\u30fc\u30e0\u8cfc\u5165\u306b\u5145\u3066\u3088\u3046\u300d \u305d\u306e\u3088\u3046\u306a\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u3066\u3044\u308b\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u305d\u306e\u969b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304c\u3001\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u58f2\u5374\u6642\u306b\u306f\u300c\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\u7a0e\uff09\u300d\u304c\u304b\u304b\u308b\u3068 [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":8059,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[17],"class_list":["post-8063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8063","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=8063"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8063\/revisions"}],"predecessor-version":[{"id":8065,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/8063\/revisions\/8065"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/8059"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=8063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=8063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}