{"id":8117,"date":"2026-10-13T15:01:21","date_gmt":"2026-10-13T06:01:21","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=8117"},"modified":"2026-10-13T15:01:21","modified_gmt":"2026-10-13T06:01:21","slug":"living-needs-special-clause-tax-failure","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/living-needs-special-clause-tax-failure","title":{"rendered":"\u3010\u76f8\u7d9a\u306e\u5931\u6557\u4e8b\u4f8b\u3011\u751f\u547d\u4fdd\u967a\u306e\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3067\u5931\u6557"},"content":{"rendered":"<p>\u300c\u81ea\u8eab\u3084\u5bb6\u65cf\u304c\u4f59\u547d\u5ba3\u544a\u3092\u53d7\u3051\u305f\u3089\u3001\u6b8b\u3055\u308c\u305f\u6642\u9593\u3092\u6709\u610f\u7fa9\u306b\u904e\u3054\u3057\u305f\u3044\u300d<br \/>\n\u305d\u306e\u3088\u3046\u306b\u8003\u3048\u3066\u3001\u751f\u547d\u4fdd\u967a\u306e<span style=\"font-size: 16px; color: 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#e25041;\">\u6cbb\u7642\u8cbb\u306e\u78ba\u4fdd\u3084\u6b8b\u3055\u308c\u305f\u8cb4\u91cd\u306a\u6642\u9593\u3092\u6709\u610f\u7fa9\u306b\u904e\u3054\u3059\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3068\u3057\u3066\u6d78\u900f\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u306f\u3042\u307e\u308a\u7406\u89e3\u304c\u9032\u3093\u3067\u3044\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u6e80\u984d\u4f7f\u3063\u3066\u3057\u307e\u3063\u305f\u7d50\u679c\u3001\u4f7f\u3044\u5207\u308c\u306a\u304b\u3063\u305f\u4fdd\u967a\u91d1\u304c\u6b8b\u3063\u3066\u3057\u307e\u3063\u305f\u3082\u306e\u306e\u3001\u6b7b\u4ea1\u4fdd\u967a\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u4f7f\u3048\u305a\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5931\u6557\u3057\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\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<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\uff1c\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306e\u6982\u8981\uff1e<\/strong><\/p>\n<ul>\n<li>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3068\u306f\u3001<strong>\u533b\u5e2b\u304b\u3089\u4f59\u547d6\u30f6\u6708\u306e\u5ba3\u544a\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3001\u6b7b\u4ea1\u751f\u547d\u4fdd\u967a\u91d1\u306e\u4e00\u5b9a\u984d\u3092\u3001\u751f\u524d\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u7d04\u306e<\/strong>\u3053\u3068\u3067\u3059\u3002<\/li>\n<li>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306e\u7279\u7d04\u4fdd\u967a\u6599\u306f\u304b\u304b\u308a\u307e\u305b\u3093(\u7121\u6599\u3067\u3059)\u3002<\/li>\n<li>\u4e00\u822c\u7684\u306b\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3067\u751f\u524d\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4fdd\u967a\u91d1\u984d\u306f3,000\u4e07\u5186\u304c\u9650\u5ea6\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>1.\u4e8b\u4f8b\u306e\u6982\u8981<\/h2>\n<p>A\u3055\u3093\u306e\u592b\u306f\u3001<strong>\u30ac\u30f3\u3067\u533b\u5e2b\u304b\u3089\u4f59\u547d6\u30f6\u6708\u306e\u5ba3\u544a<\/strong>\u3092\u53d7\u3051\u307e\u3057\u305f\u3002<br \/>\n\u592b\u306e\u5e0c\u671b\u306f\u3064\u3089\u3044\u6297\u764c\u5264\u6cbb\u7642\u306a\u3069\u306f\u305b\u305a\u306b\u3001<strong>\u6b8b\u3055\u308c\u305f\u6642\u9593\u3092\u597d\u304d\u306a\u3088\u3046\u306b\u751f\u304d\u305f\u3044<\/strong>\u3068\u3044\u3046\u3082\u306e\u3067\u3057\u305f\u3002<\/p>\n<h3>1-1.\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306e\u8acb\u6c42\u3068\u65c5\u884c\u8a08\u753b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u592b\u306e\u5e0c\u671b\u306f\u3001\u300c\u4eca\u307e\u3067\u4ed5\u4e8b\u4e00\u7b4b\u3060\u3063\u305f\u306e\u3067\u4e16\u754c\u4e00\u5468\u65c5\u884c\u306b\u884c\u304d\u305f\u3044\u300d\u3068\u3044\u3046\u3082\u306e\u3067\u3057\u305f\u3002<\/span><br \/>\n<strong>\u592b\u304c\u304b\u3051\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u306b\u306f\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u304c\u3064\u3051\u3066\u3042\u3063\u305f\u305f\u3081\u3001<\/strong><strong>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u984d2,000\u4e07\u5186\u306e\u3046\u3061\u5168\u984d\u3092\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306b\u3088\u308a\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u3002\u00a0<\/strong><br \/>\n<u>\u3055\u3063\u305d\u304f\u8a08\u753b\u3092\u59cb\u3081\u305f\u306e\u3067\u3059\u304c\u3001\u75c5\u72b6\u304c\u60aa\u5316\u3057\u305f\u5834\u5408\u306a\u3069\u306e\u61f8\u5ff5\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br \/>\n\u307e\u305f\u3001\u8a08\u753b\u3057\u3066\u3044\u308b\u6bb5\u968e\u3067\u3082\u65e5\u306b\u65e5\u306b\u592b\u306e\u4f53\u8abf\u306f\u60aa\u5316\u3057\u3066\u3044\u304d\u307e\u3057\u305f\u3002\u00a0<\/u><\/p>\n<h3>1-2.\u592b\u306e\u901d\u53bb<\/h3>\n<p>\u6b8b\u5ff5\u306a\u304c\u3089\u533b\u5e2b\u306e\u5ba3\u544a\u3069\u304a\u308a\u3001\u7d046\u30f6\u6708\u5f8c\u306bA\u3055\u3093\u30683\u4eba\u306e\u5b50\u4f9b\u3092\u6b8b\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2026\/10\/89qt6yrstgv-a9c5fa88787d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 57.94%;\" class=\"fr-draggable\" \/><\/span><strong>\u65c5\u884c\u306b\u884c\u304f\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306b\u3088\u308a\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d12,000\u4e07\u5186\u306f\u624b\u3064\u304b\u305a\u306e\u307e\u307e\u6b8b\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/strong><\/p>\n<h3>1-3.\u76f8\u7d9a\u624b\u7d9a\u304d\u3068\u7a0e\u7406\u58eb\u304b\u3089\u306e\u6307\u6458<\/h3>\n<p>\u592b\u306b\u306f\u7236\u304b\u3089\u76f8\u7d9a\u3057\u305f\u907a\u7523\u3082\u3042\u3063\u305f\u305f\u3081\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u3068\u3053\u308d\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u3002 <br \/>\n\u307e\u305f\u3001\u305d\u306e\u969b\u306b\u7a0e\u7406\u58eb\u304b\u3089\u306f\u300c<strong>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d1\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u3082\u3057\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u9069\u7528\u305b\u305a\u3001\u6b7b\u5f8c\u306b\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308c\u3070\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u9069\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u8efd\u6e1b\u3067\u304d\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093<\/strong>\u306d\u300d\u3068\u8a00\u308f\u308c\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<h2>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\u304c\u5931\u6557\u306b\u7d42\u308f\u3063\u3066\u3057\u307e\u3063\u305f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<h3>2-1.\u3010\u30dd\u30a4\u30f3\u30c8\u2460\u3011\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u4f7f\u3063\u305f\u305f\u3081\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6700\u5927\u306e\u5931\u6557\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u4f7f\u3063\u305f\u305f\u3081\u306b\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b<\/span><span style=\"font-size: 16px;\">\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u76f8\u7d9a\u7a0e\u306b\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\"><span style=\"font-size: 16px;\"><strong>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\uff1d\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d<\/strong><br \/>\n\uff08\u672c\u4e8b\u4f8b\u306e\u5834\u5408\uff1a500\u4e07\u5186\u00d74\u4eba\uff1d2,000\u4e07\u5186\uff09<\/p>\n<p>\u3010\u9069\u7528\u306e\u305f\u3081\u306e\u8981\u4ef6\u3011<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u5951\u7d04\u8005\uff08\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\uff09:\u88ab\u76f8\u7d9a\u4eba<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u88ab\u4fdd\u967a\u8005:\u88ab\u76f8\u7d9a\u4eba<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6b7b\u4ea1\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba:\u76f8\u7d9a\u4eba<\/span><\/li>\n<li><strong><span style=\"color: #e25041; font-size: 16px;\"><u>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u6b7b\u4ea1\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408<\/u><\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: 12px;\">\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/lifeinsurance-inheritancetax\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac<\/a><br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12px;\">No.4114\u2003\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u6b7b\u4ea1\u4fdd\u967a\u91d1<\/span><\/a><\/div>\n<p><strong>\u672c\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3067\u751f\u524d\u306b\u5168\u984d\u53d7\u3051\u53d6\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0(\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u306b\u306f2,000\u4e07\u5186)\u304c\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/strong> \u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3067\u304a\u91d1\u304c\u5fc5\u8981\u306a\u6642\u306b\u3053\u306e\u5dee\u306f\u5927\u304d\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u672c\u4e8b\u4f8b\u306b\u304a\u3051\u308b\u7279\u7d04\u5229\u7528\u306e\u6709\u7121\u306b\u3088\u308b\u7a0e\u52d9\u4e0a\u306e\u6bd4\u8f03\u3011<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td style=\"text-align: center; width: 25.4883%; background-color: #edf4e4;\">\u9805\u76ee<\/td>\n<td style=\"text-align: center; width: 34.668%; background-color: #edf4e4;\"><strong>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092<\/strong><br \/>\n<strong><u>\u4f7f\u308f\u306a\u304b\u3063\u305f<\/u>\u5834\u5408<\/strong><\/td>\n<td style=\"text-align: center; background-color: #edf4e4;\"><strong>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3067<\/strong><br \/>\n<strong><u>\u5168\u984d\u53d7\u3051\u53d6\u3063\u305f<\/u>\u5834\u5408<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 25.4883%; background-color: #edf4e4;\">\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u7523\u306e\u5f62\u614b<\/td>\n<td style=\"text-align: center; width: 34.668%;\">\u6b7b\u4ea1\u4fdd\u967a\u91d1 2,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">\u73fe\u91d1 2,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 25.4883%; background-color: #edf4e4;\">\u9069\u7528\u3067\u304d\u308b\u975e\u8ab2\u7a0e\u67a0<\/td>\n<td style=\"text-align: center; width: 34.668%;\">\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e<br \/>\n\uff082,000\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: center;\">\u306a\u3057<br \/>\n\uff08\u975e\u8ab2\u7a0e\u67a0\u306e\u5bfe\u8c61\u5916\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 25.4883%; background-color: #edf4e4;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d<\/strong><\/td>\n<td style=\"text-align: center; width: 34.668%;\"><strong><span style=\"color: #e25041;\">0\u5186<\/span><\/strong><\/td>\n<td style=\"text-align: center;\"><strong><span style=\"color: #e25041;\">2,000\u4e07\u5186<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-2.\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u4f7f\u3046\u3068\u3057\u3066\u3082\u3001\u4f7f\u7528\u53ef\u80fd\u306a\u73fe\u5b9f\u7684\u306a\u91d1\u984d\u3092\u8003\u3048\u308b\u3079\u304d\u3060\u3063\u305f<\/h3>\n<p>2\u3064\u76ee\u306e\u5931\u6557\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u4f7f\u3046\u3068\u3057\u3066\u3082\u3001\u4f7f\u7528\u53ef\u80fd\u306a\u73fe\u5b9f\u7684\u306a\u91d1\u984d\u3092\u8003\u3048\u308b\u3079\u304d\u3060\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u672c\u4e8b\u4f8b\u3067\u306f\u3001\u75c5\u72b6\u3092\u8003\u616e\u305b\u305a\u3001\u4e0a\u9650\u3044\u3063\u3071\u3044\u306e\u91d1\u984d\u3092\u4e00\u5ea6\u306b\u53d7\u3051\u53d6\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3082\u3061\u308d\u3093\u3001\u4f59\u547d6\u30f6\u6708\u306e\u5ba3\u544a\u3092\u53d7\u3051\u3066\u3001\u592b\u306e\u6b8b\u3055\u308c\u305f\u6642\u9593\u306b\u597d\u304d\u306a\u3053\u3068\u3092\u3055\u305b\u3066\u3042\u3052\u305f\u3044\u3068\u3044\u3046\u6c17\u6301\u3061\u306f\u5c0a\u3044\u3082\u306e\u3067\u3059\u3002 \u3057\u304b\u3057\u3001\u73fe\u5b9f\u7684\u306b\u306f\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u304a\u4f53\u306e\u5177\u5408\u3082\u3042\u308a\u3001\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002<br \/>\n<strong>\u73fe\u5b9f\u306b\u4f7f\u3046\u4e88\u5b9a\u3084\u5b9f\u73fe\u53ef\u80fd\u6027\u3092\u8003\u616e\u305b\u305a\u306b\u4e00\u5ea6\u306b\u5168\u984d\u8acb\u6c42\u3057\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u3067\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u5168\u304f\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\">\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3068\u6240\u5f97\u7a0e<\/h4>\n<p><u>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3067\u751f\u524d\u306b\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u306f\u3001\u300c\u5fc3\u8eab\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u306b\u8d77\u56e0\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u300d\u3068\u3057\u3066<strong>\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/u><br \/>\n\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306e\u8acb\u6c42\u6642\u70b9\u3067\u306f\u300c\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u6c17\u5b89\u3055\u304b\u3089\u3001\u300c\u305d\u308c\u306a\u3089\u305f\u304f\u3055\u3093\u8acb\u6c42\u3057\u3066\u304a\u3053\u3046\u300d\u3068\u3044\u3046\u6c17\u6301\u3061\u306b\u3055\u305b\u3089\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4f7f\u3044\u5207\u308c\u305a\u306b\u624b\u5143\u306b\u6b8b\u3063\u305f\u5206\u306f\u300c\u73fe\u91d1\u300d\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u300c\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u300d\u3082\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u300c\u975e\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u624b\u8efd\u3055\u306b\u60d1\u308f\u3055\u308c\u305a\u3001\u672c\u5f53\u306b\u751f\u524d\u3067\u4f7f\u3046\u898b\u8fbc\u307f\u306e\u3042\u308b\u91d1\u984d\u3060\u3051\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/01\/03.htm\" target=\"_blank\" rel=\"noopener\">\u30ea\u30d3\u30f3\u30b0\u30fb\u30cb\u30fc\u30ba\u7279\u7d04\u306b\u57fa\u3065\u304f\u751f\u524d\u7d66\u4ed8\u91d1<\/a><\/p>\n<\/div>\n<h2>3.\u89e3\u6c7a\u7b56<\/h2>\n<p>\u4eca\u56de\u306e\u3088\u3046\u306a\u5931\u6557\u3092\u9632\u3050\u305f\u3081\u306e2\u3064\u306e\u89e3\u6c7a\u7b56\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u6d3b\u7528\u3059\u308b\u969b\u306f\u3001\u6b8b\u3055\u308c\u305f\u3054\u5bb6\u65cf\u306e\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u307e\u3067\u8996\u91ce\u306b\u5165\u308c\u3066\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>3-1. \u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306e\u8acb\u6c42\u524d\u306b\u76f8\u7d9a\u7a0e\u3078\u306e\u5f71\u97ff\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u8acb\u6c42\u3059\u308b\u524d\u306b\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306e\u76f8\u7d9a\u7a0e\u3078\u306e\u5f71\u97ff\u3092\u3042\u3089\u304b\u3058\u3081\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3067\u53d7\u3051\u53d6\u3063\u305f\u5206\u306f\u3001<\/strong><\/span><strong>\u751f\u524d\u306b\u53d7\u3051\u53d6\u3063\u305f\u6642\u70b9\u3067\u306f\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u624b\u5143\u306b\u6b8b\u3063\u3066\u3044\u308c\u3070\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001<\/strong><strong>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u3070\u9069\u7528\u3067\u304d\u305f\u306f\u305a\u306e\u300c\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u300d\u304c\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong><br \/>\n\u7279\u7d04\u3092\u8acb\u6c42\u3059\u308b\u524d\u306b\u3001\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u306b\u3088\u308a\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u304c\u6b8b\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u3078\u306e\u5f71\u97ff\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u305f\u4e0a\u3067\u3001\u8acb\u6c42\u3059\u308b\u91d1\u984d\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>3-2. \u300c\u73fe\u5b9f\u7684\u306a\u91d1\u984d\u300d\u306e\u307f\u3092\u8a08\u753b\u7684\u306b\u8acb\u6c42\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px;\">\u30ea\u30d3\u30f3\u30b0\u30cb\u30fc\u30ba\u7279\u7d04\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u9650\u5ea6\u984d\u3044\u3063\u3071\u3044\u306b\u8acb\u6c42\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u751f\u524d\u306b\u5fc5\u8981\u3068\u306a\u308b\u300c\u73fe\u5b9f\u7684\u306a\u91d1\u984d\u300d\u3060\u3051\u3092\u8acb\u6c42\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u533b\u7642\u8cbb\u3084\u76f4\u8fd1\u306e\u751f\u6d3b\u8cbb\u3001\u53f6\u3048\u3089\u308c\u308b\u5e0c\u671b\u306a\u3069\u306b\u304b\u304b\u308b\u91d1\u984d\u5206\u3060\u3051\u3092\u53d7\u3051\u53d6\u308a\u3001\u6b8b\u308a\u306f\u305d\u306e\u307e\u307e\u6b8b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><strong>\u7279\u7d04\u3092\u4f7f\u308f\u306a\u304b\u3063\u305f\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u6b8b\u308a\u3092\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u3067\u3001\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u4f7f\u3046\u3053\u3068\u3067\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 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