{"id":815,"date":"2023-07-18T17:11:19","date_gmt":"2023-07-18T08:11:19","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=815"},"modified":"2025-07-11T11:21:10","modified_gmt":"2025-07-11T02:21:10","slug":"inheritance-ng","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritance-ng","title":{"rendered":"\u7236\u3084\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u76f4\u5f8c\u306b\u907f\u3051\u305f\u30445\u3064\u306e\u884c\u52d5"},"content":{"rendered":"<p><strong>\u7236\u3084\u6bcd\u306a\u3069\u8eab\u8fd1\u306a\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u3089\u3001\u6570\u3005\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u5fd9\u6bba\u3055\u308c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<br \/>\n<\/strong>\u76f8\u7d9a\u4eba\u3084\u8ca1\u7523\u3092\u78ba\u8a8d\u3057\u305f\u308a\u3001\u5f79\u6240\u3084\u9280\u884c\u3092\u884c\u304d\u6765\u3057\u305f\u308a\u3001\u4f55\u5341\u679a\u306b\u3082\u53ca\u3076\u8cc7\u6599\u3092\u6e96\u5099\u3057\u305f\u308a\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3060\u3068\u308f\u304b\u3063\u3066\u3044\u3066\u3082\u300c\u5927\u5909\u300d\u300c\u9762\u5012\u300d\u3068\u601d\u3046\u3088\u3046\u306a\u751f\u6d3b\u304c\u5f85\u3061\u69cb\u3048\u3066\u3044\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3067\u306f\u5c11\u3057\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br 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\/>\n\u771f\u9762\u76ee\u3067\u7e4a\u7d30\u3067\u4e00\u3064\u4e00\u3064\u78ba\u8a8d\u3057\u306a\u304c\u3089\u7269\u4e8b\u3092\u9032\u3081\u308b\u30bf\u30a4\u30d7\u306e\u65b9\u3001\u7d30\u304b\u3044\u3053\u3068\u306b\u306f\u3053\u3060\u308f\u3089\u306a\u3044\u65b9\u3001\u3044\u308d\u3044\u308d\u306a\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002\u3068\u306f\u3044\u3048\u3001\u6163\u308c\u306a\u3044\u624b\u7d9a\u304d\u306a\u3069\u306b\u5fd9\u6bba\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306f\u7279\u306b\u3001\u4eba\u9593\u5b89\u6613\u306a\u884c\u52d5\u306b\u8d70\u308a\u304c\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u79c1\u305f\u3061\u306f\u5e74\u9593\u30675,276\u4ef6\u3082\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u8ac7\u8005\u306e\u6570\u3092\u542b\u3081\u308b\u3068\u3001\u76f8\u5f53\u306a\u6570\u306e\u4e8b\u4f8b\u3092\u76ee\u306e\u5f53\u305f\u308a\u306b\u3057\u3066\u304d\u307e\u3057\u305f\u3002<strong>\u305d\u306e\u4e2d\u3067\u3082\u3001\u30c8\u30e9\u30d6\u30eb\u306b\u9665\u3063\u3066\u3044\u308b\u65b9\u306b\u5171\u901a\u3057\u3066\u3044\u305f\u8981\u56e0\u3053\u305d\u300cNG\u884c\u52d5\u300d\u3067\u3057\u305f\u3002<\/strong><\/p>\n<p>\u3067\u306f\u3001\u7236\u3084\u6bcd\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u3001\u305d\u3093\u306aNG\u884c\u52d5\u3092\u53d6\u3089\u306a\u3044\u305f\u3081\u306b\u3069\u3046\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u305d\u306e\u7b54\u3048\u306f\u3068\u3066\u3082\u7c21\u5358\u3067\u300cNG\u884c\u52d5\u3092\u77e5\u3063\u3066\u304a\u304d\u3001NG\u884c\u52d5\u3092\u53d6\u3089\u306a\u3044\u300d\u3068\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u3059\u3002<\/p>\n<p class=\"\">\u4e3b\u306b\u907f\u3051\u305f\u3044NG\u884c\u52d5\u306f\u6b21\u306e\uff15\u3064\u3067\u3059\u3002<\/p>\n<ol>\n<li><strong>\u6545\u4eba\u306e\u9810\u91d1\u3092\u52dd\u624b\u306b\u5f15\u304d\u51fa\u3059<\/strong><\/li>\n<li><strong>\u6545\u4eba\u306e\u8ca1\u7523\u3092\u4f7f\u7528\u30fb\u51e6\u5206\u3059\u308b<\/strong><\/li>\n<li><strong>\u907a\u8a00\u66f8\u3092\u52dd\u624b\u306b\u958b\u5c01\u3059\u308b<\/strong><\/li>\n<li><strong>\u643a\u5e2f\u96fb\u8a71\u3084\u30b9\u30de\u30db\u3092\u3059\u3050\u306b\u89e3\u7d04\u3059\u308b<\/strong><\/li>\n<li><strong>\u6545\u4eba\u3068\u540c\u5c45\u3057\u3066\u3044\u305f\u5bb6\u304b\u3089\u3059\u3050\u306b\u5f15\u3063\u8d8a\u3059<\/strong><\/li>\n<\/ol>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u76f4\u5f8c\u306b\u304a\u3044\u3066\u305d\u308c\u4ee5\u5916\u306f\u5927\u3057\u305f\u554f\u984c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u521d\u52d5\u3055\u3048\u9593\u9055\u3048\u306a\u3051\u308c\u3070\u3001\u3042\u3068\u306f\u5c02\u9580\u5bb6\u306e\u52a9\u3051\u3092\u501f\u308a\u308b\u3053\u3068\u3067\u554f\u984c\u3092\u56de\u907f\u3057\u306a\u304c\u3089\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u3051\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3055\u3063\u305d\u304f\u4e00\u3064\u4e00\u3064\u4e2d\u8eab\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>1.\u7236\u3084\u6bcd\u306e\u9810\u91d1\u3092\u52dd\u624b\u306b\u5f15\u304d\u51fa\u3059<\/h2>\n<p><span style=\"color: windowtext;\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u8ca1\u7523\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306f\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5171\u6709\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"color: windowtext;\"><strong>\u305d\u306e\u305f\u3081\u3001\u500b\u4eba\u306e\u5224\u65ad\u3067\u52dd\u624b\u306b\u9810\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4eba\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/strong><\/span><strong><br \/>\n<\/strong><br \/>\n\u5177\u4f53\u7684\u306a\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u6bcd\u306f\u751f\u524d\u3088\u308a\u3001\u4e07\u304c\u4e00\u306e\u3053\u3068\u304c\u3042\u3063\u305f\u3089\u81ea\u5b85\u306e\u4e0d\u52d5\u7523\u306f\u540c\u5c45\u3057\u3066\u3044\u308b\u5a18\u306b\u3001\u9810\u91d1\u306f\u96e2\u308c\u3066\u66ae\u3089\u3057\u3066\u3044\u308b\u606f\u5b50\u306b\u907a\u3057\u305f\u3044\u3068\u8003\u3048\u3001\u305d\u306e\u65e8\u3092\u907a\u8a00\u66f8\u306b\u8a18\u8f09\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u6bcd\u306e\u6b7b\u4ea1\u5f8c\u3001<u>\u5a18\u306f\u846c\u5f0f\u3084\u7a0e\u91d1\u306e\u652f\u6255\u3044\u306a\u3069\u5f53\u9762\u306e\u51fa\u8cbb\u306b\u5099\u3048\u3066\u3001\u6bcd\u306e\u53e3\u5ea7\u304b\u3089ATM\u306e\u4e0a\u9650\u3067\u3042\u308b50\u4e07\u5186\u30925\u65e5\u306b\u6e21\u3063\u3066\u8a08250\u4e07\u5186\u3092\u5f15\u304d\u51fa\u3057\u307e\u3057\u305f\u3002<\/u><br 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style=\"color: windowtext;\">\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001<\/span><span style=\"color: #e25041;\"><strong>\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u4e86\u627f\u3092\u5f97\u305a\u3001\u7121\u65ad\u3067\u9810\u91d1\u3092\u4e0b\u308d\u3059\u3053\u3068\u306f\u907f\u3051\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><span style=\"color: windowtext;\">\u4ed6\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u3001\u8ca1\u7523\u3092\u4f7f\u3044\u3053\u3082\u3046\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u7591\u308f\u308c\u308b\u6050\u308c\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: windowtext;\">\u00a0\u3082\u3057\u5fc5\u8981\u306b\u99c6\u3089\u308c\u3066\u3001\u304a\u91d1\u3092\u304a\u308d\u3057\u3066\u846c\u5100\u8cbb\u7528\u3084\u6545\u4eba\u306e\u533b\u7642\u8cbb\u306e\u652f\u6255\u3044\u306b\u5145\u3066\u305f\u5834\u5408\u306b\u306f\u3001\u5fc5\u305a\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u3092\u6b8b\u3057\u3066\u304a\u304d\u3001\u5f8c\u304b\u3089\u4f55\u306b\u4f7f\u3063\u305f\u304b\u5206\u304b\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"color: windowtext;\">\u00a0\u306a\u304a\u30012019\u5e74\u306e\u6c11\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u53e3\u5ea7\u51cd\u7d50\u5f8c\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u524d\u3067\u3042\u3063\u3066\u3082\u4e00\u5b9a\u91d1\u984d\u3092\u4e0a\u9650\u306b\u9810\u91d1\u3092\u4eee\u6255\u3044\u3067\u304d\u308b\u5236\u5ea6\u304c\u306f\u3058\u307e\u308a\u307e\u3057\u305f\u3002<\/span>\u672c\u5236\u5ea6\u3067\u5404\u76f8\u7d9a\u4eba\u304c\u5358\u72ec\u3067\u6255\u51fa\u3057\u3092\u3067\u304d\u308b\u91d1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\u3068\u306a\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u6bce\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6b7b\u4ea1\u6642\u306e\u9810\u91d1\u6b8b\u9ad8\u00d7\u6255\u623b\u3057\u3092\u6c42\u3081\u308b\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u00d71\/3<\/li>\n<li>150\u4e07\u5186<\/li>\n<\/ul>\n<p>\u907a\u7523\u5206\u5272\u304c\u96e3\u822a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u76f8\u7d9a\u4eba\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u306e\u61f8\u5ff5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u9762\u306e\u51fa\u8cbb\u306b\u5099\u3048\u3066\u672c\u5236\u5ea6\u306e\u5229\u7528\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\">\u25a0(\u53c2\u8003)\u6cd5\u52d9\u7701\u4f5c\u6210\u8cc7\u6599\u3000<a href=\"https:\/\/www.moj.go.jp\/content\/001285382.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u9810\u8caf\u91d1\u306e\u6255\u623b\u3057\u5236\u5ea6\u306e\u5275\u8a2d<\/a><\/p>\n<h2>2.\u7236\u3084\u6bcd\u306e\u8ca1\u7523\u3092\u4f7f\u7528\u30fb\u51e6\u5206\u3059\u308b<\/h2>\n<p><strong>\u76f8\u7d9a\u4eba\u304c\u3001\u7236\u3084\u6bcd\u306e\u907a\u7523\u3092\u4f7f\u7528\u3057\u305f\u308a\u51e6\u5206\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8ca1\u7523\u306e\u627f\u7d99\u65b9\u6cd5\u306b\u306f\u3001\u300c\u5358\u7d14\u627f\u8a8d\u300d\u300c\u9650\u5b9a\u627f\u8a8d\u300d\u300c\u76f8\u7d9a\u653e\u68c4\u300d\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5358\u7d14\u627f\u8a8d\u3068\u306f\u3001\u500b\u4eba\u306e\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3082\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3082\u5168\u3066\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u501f\u91d1\u3084\u50b5\u52d9\u306a\u3069\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u304c\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3053\u3068\u3067\u305d\u3082\u305d\u3082\u76f8\u7d9a\u4eba\u3068\u306a\u3089\u306a\u3044\u9078\u629e\u3084\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u9650\u5b9a\u627f\u8a8d\u3092\u3057\u3066\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u306e\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3068\u3044\u3063\u305f\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong>\u7236\u3084\u6bcd<\/strong><strong>\u306e\u9810\u91d1\u3092\u4f7f\u3046\u3053\u3068\u3084\u3001\u8ca1\u7523\u3092\u51e6\u5206\u3092\u3059\u308b\u3053\u3068\u306f\u3001\u81ea\u52d5\u7684\u306b\u5358\u7d14\u627f\u8a8d\u3092\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3044\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3044\u3046\u9078\u629e\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<blockquote>\n<p>\u7b2c\u4e5d\u767e\u4e8c\u5341\u4e00\u6761\u3000\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u306f\u3001\u5358\u7d14\u627f\u8a8d\u3092\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3002<br \/>\n\u4e00\u3000\u76f8\u7d9a\u4eba\u304c<strong><u>\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u51e6\u5206\u3057\u305f\u3068\u304d\u3002<\/u><\/strong>\u305f\u3060\u3057\u3001\u4fdd\u5b58\u884c\u70ba\u53ca\u3073\u7b2c\u516d\u767e\u4e8c\u6761\u306b\u5b9a\u3081\u308b\u671f\u9593\u3092\u8d85\u3048\u306a\u3044\u8cc3\u8cb8\u3092\u3059\u308b\u3053\u3068\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<br \/>\n\u4e8c\u3000\u76f8\u7d9a\u4eba\u304c\u7b2c\u4e5d\u767e\u5341\u4e94\u6761\u7b2c\u4e00\u9805\u306e\u671f\u9593\u5185\u306b\u9650\u5b9a\u627f\u8a8d\u53c8\u306f\u76f8\u7d9a\u306e\u653e\u68c4\u3092\u3057\u306a\u304b\u3063\u305f\u3068\u304d\u3002<br \/>\n\u4e09\u3000\u76f8\u7d9a\u4eba\u304c\u3001\u9650\u5b9a\u627f\u8a8d\u53c8\u306f\u76f8\u7d9a\u306e\u653e\u68c4\u3092\u3057\u305f\u5f8c\u3067\u3042\u3063\u3066\u3082\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u90e8\u82e5\u3057\u304f\u306f\u4e00\u90e8\u3092\u96a0\u533f\u3057\u3001\u79c1\u306b\u3053\u308c\u3092\u6d88\u8cbb\u3057\u3001\u53c8\u306f\u60aa\u610f\u3067\u3053\u308c\u3092\u76f8\u7d9a\u8ca1\u7523\u306e\u76ee\u9332\u4e2d\u306b\u8a18\u8f09\u3057\u306a\u304b\u3063\u305f\u3068\u304d\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306e\u653e\u68c4\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u8005\u304c\u76f8\u7d9a\u306e\u627f\u8a8d\u3092\u3057\u305f\u5f8c\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" target=\"_blank\" rel=\"noopener\">\u5f15\u7528\uff1a\u6c11\u6cd5\u7b2c921\u6761<\/a><\/p>\n<\/blockquote>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u884c\u52d5\u3092\u3068\u308b\u3068\u3001\u5358\u7d14\u627f\u8a8d\u3092\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u9810\u8caf\u91d1\u306e\u6d88\u8cbb<\/li>\n<li>\u9810\u91d1\u53e3\u5ea7\u306e\u89e3\u7d04\u3084\u540d\u7fa9\u5909\u66f4<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3001\u51e6\u5206\u3001\u58f2\u5374<\/li>\n<li>\u907a\u7523\u3092\u8b72\u6e21\u3057\u305f<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u907a\u54c1\u306e\u5f62\u898b\u5206\u3051\uff08\u8ca1\u7523\u7684\u4fa1\u5024\u304c\u3042\u308b\u5834\u5408\uff09<\/span><\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u5b9b\u306e\u50b5\u52d9\u3092\u652f\u6255\u3063\u305f<\/li>\n<li>\u907a\u7523\u5206\u5272\u5354\u8b70\u3078\u306e\u53c2\u52a0<\/li>\n<\/ul>\n<p>\u3053\u306e\u3088\u3046\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001<span style=\"color: #e25041;\"><strong>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u907a\u7523\u306e\u5168\u5bb9\u304c\u628a\u63e1\u3067\u304d\u308b\u307e\u3067\u3001\u907a\u7523\u306e\u4f7f\u7528\u3084\u51e6\u5206\u306f\u907f\u3051\u305f\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u8aac\u660e\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/copy-inheritance-renunciation-procedure\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u653e\u68c4\u3068\u306f\uff5c\u9078\u629e\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u6642\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>3.\u907a\u8a00\u66f8\u3092\u52dd\u624b\u306b\u958b\u5c01\u3059\u308b<\/h2>\n<p><span style=\"color: windowtext;\"><strong>\u907a\u8a00\u66f8\u3092\u898b\u3064\u3051\u305f\u5834\u5408\u3001\u52dd\u624b\u306b\u958b\u5c01\u3092\u305b\u305a\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u77e5\u3089\u305b\u308b\u3068\u3068\u3082\u306b\u3001\u5fc5\u305a\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u691c\u8a8d\u306e\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/span><\/p>\n<p><span style=\"color: windowtext;\">\u4ea1\u304f\u306a\u3063\u305f\u7236\u306e\u90e8\u5c4b\u3092\u6383\u9664\u3057\u3066\u3044\u305f\u3089\u3001\u30bf\u30f3\u30b9\u306e\u5965\u304b\u3089\u907a\u8a00\u66f8\u304c\u51fa\u3066\u304d\u305f\u30fb\u30fb\u30fb\u3002<\/span><br \/>\n<span style=\"color: windowtext;\">\u5185\u5bb9\u304c\u6c17\u306b\u306a\u308a\u601d\u308f\u305a\u305d\u306e\u5834\u3067\u958b\u5c01\u3057\u305f\u304f\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u52dd\u624b\u306b\u958b\u5c01\u3092\u3059\u308b\u306e\u306f\u53b3\u7981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: windowtext;\"><span style=\"font-size: 16px; color: #e25041;\"><strong>\u6c11\u6cd51005\u6761\u3067\u306f\u3001\u52dd\u624b\u306b\u907a\u8a00\u66f8\u3092\u958b\u5c01\u3057\u305f\u5834\u5408\u306b\u306f<\/strong><\/span><\/span><span style=\"color: #e25041;\"><strong>5\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u304c<span style=\"font-size: 16px;\">\u79d1<\/span>\u3055\u308c\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5b9f\u969b\u306b\u306f\u3001\u6545\u610f\u3067\u306a\u304f\u958b\u5c01\u3057\u3066\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9\u3067\u904e\u6599\u3092\u79d1\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u307e\u308a\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u507d\u9020\u3084\u96a0\u307a\u3044\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u6a29\u5229\u3092\u5931\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<span style=\"color: windowtext;\">\u307e\u305f\u3001\u672c\u4eba\u306f\u305d\u306e\u3064\u3082\u308a\u306f\u306a\u304f\u3066\u3082\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u300c\u81ea\u5206\u306e\u3044\u3044\u3088\u3046\u306b\u66f8\u304d\u63db\u3048\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u300c\u907a\u8a00\u3092\u66f8\u304f\u3088\u3046\u306b\u89aa\u3092\u8a98\u5c0e\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u306a\u3069\u4e0d\u8981\u306a\u30c8\u30e9\u30d6\u30eb\u3084\u7591\u3044\u3092\u62db\u304f\u3053\u3068\u306b\u3082\u306a\u308a\u5f97\u307e\u3059\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\u8a73\u3057\u304f\u3001\u907a\u8a00\u66f8\u306e\u958b\u5c01\u306b\u3064\u3044\u3066\u304a\u77e5\u308a\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/open-the-testament\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u66f8\u306f\u958b\u5c01\u3057\u3066\u306f\u30c0\u30e1\uff01\u6b63\u3057\u3044\u958b\u5c01\u65b9\u6cd5\u3092\u7a2e\u985e\u3054\u3068\u306b\u8a73\u3057\u304f\u89e3\u8aac<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>4.\u7236\u3084\u6bcd\u306e\u643a\u5e2f\u96fb\u8a71\u3084\u30b9\u30de\u30db\u3092\u3059\u3050\u306b\u89e3\u7d04\u3059\u308b<\/h2>\n<p><span style=\"color: windowtext;\">\u643a\u5e2f\u96fb\u8a71\u3084\u30b9\u30de\u30db\u306f\u60c5\u5831\u306e\u5b9d\u5eab\u3067\u3059\u3002<strong>\u89e3\u7d04\u3092\u3057\u3066\u60c5\u5831\u304c\u898b\u308c\u306a\u304f\u306a\u308b\u524d\u306b\u3001\u7236\u3084\u6bcd\u304c\u89aa\u3057\u304f\u3057\u3066\u3044\u305f\u65b9\u306e\u9023\u7d61\u5148\u3084\u3001\u9280\u884c\u3084\u8a3c\u5238\u306a\u3069\u8ca1\u7523\u306b\u7d10\u3065\u304f\u60c5\u5831\u304c\u306a\u3044\u304b\u3001\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<p>\u6614\u3068\u7570\u306a\u308a\u3001\u4eca\u306f\u5bb6\u5ead\u3054\u3068\u306b\u96fb\u8a71\u5e33\u3092\u4f5c\u6210\u3057\u3001\u7d19\u3067\u9023\u7d61\u5148\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br 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