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class=\"wp-block-table\"><table><thead><tr><th>\u76f8\u7d9a\u9806\u4f4d<\/th><th>\u76f8\u7d9a\u4eba<\/th><\/tr><\/thead><tbody><tr><td>\u7b2c1\u9806\u4f4d<\/td><td>\u5b50\uff08\u5b50\u304c\u3044\u306a\u3051\u308c\u3070\u5b6b\uff09<\/td><\/tr><tr><td>\u7b2c2\u9806\u4f4d<\/td><td>\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u306a\u3069\uff08\u76f4\u7cfb\u5c0a\u5c5e\uff09<\/td><\/tr><tr><td>\u7b2c3\u9806\u4f4d<\/td><td>\u5144\u5f1f\u59c9\u59b9\uff08\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u306a\u3051\u308c\u3070\u305d\u306e\u5b50\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n\n\n<h4 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class=\"mame\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ee3\u8972\u76f8\u7d9a\u306f\u3069\u3093\u306a\u6642\u306b\u767a\u751f\u3059\u308b\u304b\u89e3\u8aac\uff1a<a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/693\">\u3010\u4ee3\u8972\u76f8\u7d9a\u3011\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f\uff1f2\u5272\u52a0\u7b97\u3084\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3082\u89e3\u8aac<\/a><\/li>\n\n\n\n<li>\u5b6b\u306b\u304b\u304b\u308b2\u5272\u52a0\u7b97\u306b\u3064\u3044\u3066\u308f\u304b\u308b\uff1a<a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/371\">\u5b6b\u306b\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u65b9\u6cd5\u306f\uff1f\u5b6b\u306e\u76f8\u7d9a\u7a0e\u306f2\u5272\u52a0\u7b97\uff1f\u7bc0\u7a0e\u65b9\u6cd5\u3082\u89e3\u8aac<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\uff083\uff09\u8ca1\u7523\u306e\u53d6\u5f97\u6642\u306b\u969c\u5bb3\u8005\u3067\u3042\u308b\uff5c\u969c\u5bb3\u7b49\u7d1a\u306a\u3069\u304b\u3089\u5b9a\u7fa9<\/h3>\n\n\n\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u969c\u5bb3\u8005\u306f\u3001<strong>\u300c\u4e00\u822c\u969c\u5bb3\u8005\u300d\u3068\u300c\u7279\u5225\u969c\u5bb3\u8005\u300d\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u3053\u3046\u3057\u305f\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u6240\u5b9a\u306e\u6a5f\u95a2\u3084\u4eba\u304b\u3089\u969c\u5bb3\u8005\u3068\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u4e00\u5b9a\u4ee5\u4e0a\u306e\u969c\u5bb3\u7b49\u7d1a\u304c\u3042\u308b\u306a\u3069\u306e\u6761\u4ef6\u304b\u3089\u3001\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u822c\u969c\u5bb3\u8005\u3068\u7279\u5225\u969c\u5bb3\u8005\u306e\u7bc4\u56f2\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p><em>\u3010\u4e00\u822c\u969c\u5bb3\u8005\u306e\u8981\u4ef6\u3011<\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5150\u7ae5\u76f8\u8ac7\u6240\u307e\u305f\u306f\u7cbe\u795e\u4fdd\u5065\u6307\u5b9a\u533b\u7b49\u306e\u5224\u5b9a\u306b\u3088\u308a\u77e5\u7684\u969c\u5bb3\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u8005<\/li>\n\n\n\n<li>\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e33\u4e0a\u306e\u969c\u5bb3\u7b49\u7d1a\u304c<em>2\u7d1a\u307e\u305f\u306f3\u7d1a<\/em>\u3067\u3042\u308b\u8005<\/li>\n\n\n\n<li>\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u4e0a\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c<em>3\u7d1a\u304b\u30896\u7d1a<\/em>\u3067\u3042\u308b\u8005<\/li>\n\n\n\n<li>\u6226\u50b7\u75c5\u8005\u624b\u5e33\u4e0a\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u3001\u6069\u7d66\u6cd5\u5225\u8868\u7b2c1\u53f7\u8868\u306e<em>\u7b2c4\u9805\u75c7\uff5e\u7b2c6\u9805\u75c7<\/em>\u307e\u3067\u306e\u8005\u7b49<\/li>\n\n\n\n<li>\u5e38\u306b\u5bdd\u305f\u304d\u308a\u3067\u3001\u8907\u96d1\u306a\u4ecb\u8b77\u3092\u8981\u3059\u308b\u8005\u306e\u3046\u3061\u3001\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u4e0a\u8a18\u2460\u307e\u305f\u306f\u2462\u306e\u8005\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5e02\u753a\u6751\u9577\u7b49\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u8005<\/li>\n\n\n\n<li>\u7cbe\u795e\u307e\u305f\u306f\u8eab\u4f53\u306b\u969c\u5bb3\u306e\u3042\u308b65\u6b73\u4ee5\u4e0a\u306e\u8005\u3067\u3001\u305d\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u2460\u307e\u305f\u306f\u2462\u306e\u8005\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5e02\u753a\u6751\u9577\u7b49\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u8005<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p><em>\u3010\u7279\u5225\u969c\u5bb3\u8005\u306e\u8981\u4ef6\u3011<\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u7cbe\u795e\u4e0a\u306e\u969c\u5bb3\u306b\u3088\u308a\u4e8b\u7406\u3092\u5f01\u8b58\u3059\u308b\u80fd\u529b\u3092\u6b20\u304f\u5e38\u6cc1\u306b\u3042\u308b\u8005<\/li>\n\n\n\n<li>\u5150\u7ae5\u76f8\u8ac7\u6240\u307e\u305f\u306f\u7cbe\u795e\u4fdd\u5065\u6307\u5b9a\u533b\u7b49\u306e\u5224\u5b9a\u306b\u3088\u308a\u91cd\u5ea6\u306e\u77e5\u7684\u969c\u5bb3\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u8005<\/li>\n\n\n\n<li>\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e33\u4e0a\u306e\u969c\u5bb3\u7b49\u7d1a\u304c<em>1\u7d1a<\/em>\u3067\u3042\u308b\u8005<\/li>\n\n\n\n<li>\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\u4e0a\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c<em>1\u7d1a\u307e\u305f\u306f2\u7d1a<\/em>\u3067\u3042\u308b\u8005<\/li>\n\n\n\n<li>\u6226\u50b7\u75c5\u8005\u624b\u5e33\u4e0a\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u3001\u6069\u7d66\u6cd5\u5225\u8868\u7b2c1\u53f7\u8868\u306e2\u306e<em>\u7279\u5225\u9805\u75c7\uff5e\u7b2c3\u9805\u75c7<\/em>\u307e\u3067\u3067\u3042\u308b\u8005<\/li>\n\n\n\n<li>\u539f\u5b50\u7206\u5f3e\u88ab\u7206\u8005\u3067\u539a\u751f\u52b4\u50cd\u5927\u81e3\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u8005<\/li>\n\n\n\n<li>\u5e38\u306b\u5bdd\u305f\u304d\u308a\u3067\u3001\u8907\u96d1\u306a\u4ecb\u8b77\u3092\u8981\u3059\u308b\u8005\u306e\u3046\u3061\u3001\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u4e0a\u8a18\u2460\u307e\u305f\u306f\u2462\u306e\u8005\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5e02\u753a\u6751\u9577\u7b49\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u8005<\/li>\n\n\n\n<li>\u7cbe\u795e\u307e\u305f\u306f\u8eab\u4f53\u306b\u969c\u5bb3\u306e\u3042\u308b65\u6b73\u4ee5\u4e0a\u306e\u8005\u3067\u3001\u305d\u306e\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u4e0a\u8a18\u2460\u307e\u305f\u306f\u2462\u306e\u8005\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5e02\u753a\u6751\u9577\u7b49\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u8005<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300e<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/08.htm?_fsi=FcmB59me#a-19_4_1\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e00\u822c\u969c\u5bb3\u8005\u306e\u7bc4\u56f2<\/a>\u300f\u300e<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/08.htm?_fsi=yJEdT4sB&amp;_fsi=WbbJ93rT#a-19_4_2\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u969c\u5bb3\u8005\u306e\u7bc4\u56f2<\/a>\u300f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff084\uff09\u8ca1\u7523\u306e\u53d6\u5f97\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b<\/h3>\n\n\n\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u76f8\u7d9a\u3084\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u70b9\u3067\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u4eba\u304c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u3082\u306e\u306e\u3001\u4e00\u6642\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001<strong>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u5916\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u306e\u5834\u5408<\/li>\n\n\n\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u306e\u5834\u5408<\/li>\n<\/ul>\n\n\n\n<p>\u203b\u300c\u4e00\u6642\u5c45\u4f4f\u8005\u300d\u3001\u300c\u5916\u56fd\u4eba\u88ab\u76f8\u7d9a\u4eba\u300d\u53ca\u3073\u300c\u975e\u5c45\u4f4f\u88ab\u76f8\u7d9a\u4eba\u300d\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81HP\u306e\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4138.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3068\u304d<\/a>\u300f\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u969c\u5bb3\u8005\u306e\u5224\u5b9a\u57fa\u6e96<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u969c\u5bb3\u8005\u624b\u5e33\u306e\u7b49\u7d1a\u304c\u8a8d\u5b9a\u3055\u308c\u3001\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u304b<\/h3>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u969c\u5bb3\u8005\u624b\u5e33\u4e0a\u306e\u7b49\u7d1a\u306b\u8a8d\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u4e00\u822c\u969c\u5bb3\u8005\u307e\u305f\u306f\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7cbe\u795e\u969c\u5bb3\u8005\u4fdd\u5065\u798f\u7949\u624b\u5e33\n<ul class=\"wp-block-list\">\n<li>2\u7d1a\u307e\u305f\u306f3\u7d1a\uff1a\u4e00\u822c\u969c\u5bb3\u8005<\/li>\n\n\n\n<li>1\u7d1a\uff1a\u7279\u5225\u969c\u5bb3\u8005<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u8eab\u4f53\u969c\u5bb3\u8005\u624b\u5e33\n<ul class=\"wp-block-list\">\n<li>3\uff5e6\u7d1a\uff1a\u4e00\u822c\u969c\u5bb3\u8005<\/li>\n\n\n\n<li>1\u7d1a\u307e\u305f\u306f2\u7d1a\uff1a\u7279\u5225\u969c\u5bb3\u8005<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u6226\u50b7\u75c5\u8005\u624b\u5e33\n<ul class=\"wp-block-list\">\n<li>\u7b2c4\u9805\u75c7\uff5e\u7b2c6\u9805\u75c7\uff1a\u4e00\u822c\u969c\u5bb3\u8005<\/li>\n\n\n\n<li>\u7279\u5225\u9805\u75c7\uff5e\u7b2c3\u9805\u75c7\uff1a\u7279\u5225\u969c\u5bb3\u8005<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u7642\u80b2\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u3082\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u969c\u5bb3\u8005\u3068\u7279\u5225\u969c\u5bb3\u8005\u306e\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u81ea\u6cbb\u4f53\u304c\u5b9a\u3081\u308b\u533a\u5206\u306b\u3088\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u304a\u4f4f\u307e\u3044\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u7b49\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u533b\u7642\u6a5f\u95a2\u3084\u5e02\u753a\u6751\u306a\u3069\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u304b<\/h3>\n\n\n\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306f\u3001\u969c\u5bb3\u8005\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u533b\u7642\u6a5f\u95a2\u3084\u5e02\u753a\u6751\u306a\u3069\u306e\u5224\u5b9a\u30fb\u8a8d\u5b9a\u306b\u3088\u3063\u3066\u969c\u5bb3\u306e\u72b6\u614b\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u3082\u9069\u7528\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5150\u7ae5\u76f8\u8ac7\u6240\u3084\u7cbe\u795e\u4fdd\u5065\u6307\u5b9a\u533b\u306e\u5224\u5b9a\u306b\u3088\u308a\u3001\u77e5\u7684\u969c\u5bb3\u8005\u3068\u8a8d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/li>\n\n\n\n<li>\u7cbe\u795e\u4e0a\u306e\u969c\u5bb3\u306b\u3088\u308a\u3001\u4e8b\u7406\u3092\u5f01\u8b58\u3059\u308b\u80fd\u529b\u3092\u6b20\u304f\u5e38\u6cc1\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/li>\n\n\n\n<li>\u5e38\u306b\u5bdd\u305f\u304d\u308a\u3067\u4ecb\u8b77\u3092\u8981\u3057\u3001\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u4e00\u5b9a\u57fa\u6e96\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5e02\u753a\u6751\u9577\u7b49\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408<\/li>\n\n\n\n<li>65\u6b73\u4ee5\u4e0a\u3067\u5fc3\u8eab\u306b\u969c\u5bb3\u304c\u3042\u308a\u3001\u969c\u5bb3\u8005\u624b\u5e33\u306e\u4ea4\u4ed8\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u5e02\u753a\u6751\u9577\u7b49\u304b\u3089\u969c\u5bb3\u8005\u306b\u6e96\u305a\u308b\u3068\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5f62\u5f0f\u7684\u306b\u969c\u5bb3\u8005\u624b\u5e33\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u5b9f\u8cea\u7684\u306b\u540c\u7a0b\u5ea6\u306e\u969c\u5bb3\u72b6\u614b\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8a8d\u5b9a\u306e\u53ef\u5426\u3084\u533a\u5206\uff08\u4e00\u822c\u969c\u5bb3\u8005\u30fb\u7279\u5225\u969c\u5bb3\u8005\uff09\u306f\u500b\u5225\u306e\u4e8b\u60c5\u306b\u3088\u3063\u3066\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u5e02\u533a\u753a\u6751\u3084\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u300c\u4e00\u822c\u969c\u5bb3\u8005\u306e\u5834\u5408\u300d\u300c\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u300d\u300c2\u56de\u76ee\u306e\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u300d\u3068\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u822c\u969c\u5bb3\u8005\u306e\u969c\u5bb3\u8005\u63a7\u9664\u984d<\/h3>\n\n\n\n<p>\u4e00\u822c\u969c\u5bb3\u8005\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u300c<strong>10\u4e07\u5186\u00d7\uff0885\u6b73\u30fc\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u5e74\u9f62\uff09<\/strong>\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p><em>\u3010\u8a08\u7b97\u4f8b\u3011<\/em><\/p>\n\n\n\n<p>\u76f8\u7d9a\u958b\u59cb\u6642\u306b50\u6b738\u304b\u6708\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u304c\u3001\u4e00\u822c\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u300185\u6b73\u306b\u306a\u308b\u307e\u3067\u306e\u671f\u9593\u306f\u300c34\u5e744\u304b\u6708\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u7aef\u6570\uff084\u304b\u6708\uff09\u304c\u3042\u308b\u5834\u5408\u306f\u5207\u308a\u4e0a\u3052\u3066\u3001\u300c35\u5e74\u300d\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>10\u4e07\u5186\u00d735\u5e74\uff1d350\u4e07\u5186<\/p>\n\n\n\n<p>50\u6b738\u304b\u6708\u306e\u4e00\u822c\u969c\u5bb3\u8005\u306e\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306f\u3001350\u4e07\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5225\u969c\u5bb3\u8005\u306e\u969c\u5bb3\u8005\u63a7\u9664\u984d<\/h3>\n\n\n\n<p>\u7279\u5225\u969c\u5bb3\u8005\u306e\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306f\u3001\u300c<strong>20\u4e07\u5186\u00d7\uff0885\u6b73\u30fc\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u5e74\u9f62\uff09<\/strong>\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p><em>\u3010\u8a08\u7b97\u4f8b\u3011<\/em><\/p>\n\n\n\n<p>\u76f8\u7d9a\u958b\u59cb\u6642\u306b62\u6b737\u304b\u6708\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u304c\u3001\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u300185\u6b73\u307e\u3067\u306e\u5e74\u6570\u3092\u7aef\u6570\u3092\u5207\u308a\u4e0a\u3052\u3066\u8003\u3048\u308b\u306823\u5e74\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>20\u4e07\u5186\u00d723\u5e74\uff1d460\u4e07\u5186<\/p>\n\n\n\n<p>62\u6b737\u304b\u6708\u306e\u7279\u5225\u969c\u5bb3\u8005\u306e\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306f\u3001460\u4e07\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u969c\u5bb3\u8005\u63a7\u9664\u3092\u4f7f\u3046\u306e\u304c2\u56de\u76ee\u306e\u5834\u5408\u306e\u63a7\u9664\u984d<\/h3>\n\n\n\n<p>\u9069\u7528\u5bfe\u8c61\u8005\u304c\u904e\u53bb\u306b\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u4eca\u56de\u306e\u969c\u5bb3\u8005\u63a7\u9664\u304c2\u56de\u76ee\u306e\u9069\u7528\u306e\u5834\u5408\u306b\u306f\u3001\u63a7\u9664\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0b\u8a18\u306e<strong>\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d<\/strong>\u304c\u3001\u4eca\u56de\u306e\u969c\u5bb3\u8005\u63a7\u9664\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uff0885\u6b73\uff0d2\u56de\u76ee\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62\uff09\u00d710\u4e07\u5186\uff08\u7279\u5225\u969c\u5bb3\u8005\u306f20\u4e07\u5186\uff09<\/li>\n\n\n\n<li>\uff0885\u6b73\uff0d1\u56de\u76ee\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62\uff09\u00d710\u4e07\u5186\uff08\u7279\u5225\u969c\u5bb3\u8005\u306f20\u4e07\u5186\uff09\uff0d1\u56de\u76ee\u306e\u63a7\u9664\u984d<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p><em>\u3010\u8a08\u7b97\u4f8b\u3011<\/em><\/p>\n\n\n\n<p>\u4e00\u822c\u969c\u5bb3\u8005\uff21\u304c57\u6b739\u304b\u6708\u306e\u3068\u304d\u3001\u6700\u521d\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u3068\u304d\u3001A\u306f\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u306b\u3088\u308a200\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u4eca\u56deA\u304c62\u6b7310\u304b\u6708\u306e\u3068\u304d\u306b\u518d\u3073\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u4eca\u56de\u306e\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306f\u3001\u4e0b\u8a18\u2460\u2461\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>10\u4e07\u5186\u00d7\uff0885\u6b73\u30fc62\u6b7310\u304b\u6708\uff09\uff1d10\u4e07\u5186\u00d723\u5e74\uff1d230\u4e07\u5186<\/li>\n\n\n\n<li>10\u4e07\u5186\u00d7\uff0885\u6b73\u30fc57\u6b739\u304b\u6708\uff09\u30fc200\u4e07\u5186\uff1d80\u4e07\u5186<\/li>\n<\/ul>\n\n\n\n<p>\u3088\u3063\u3066\u3001\u4eca\u56de\u306e\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306f\u2461\u306e80\u4e07\u5186\u3067\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u4f59\u3063\u305f\u67a0\u306f\u6276\u990a\u7fa9\u52d9\u8005\u306b\u4f7f\u3048\u308b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u984d\u306f\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u5f15\u3051\u308b<\/h3>\n\n\n\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u984d\u304c\u969c\u5bb3\u8005\u672c\u4eba\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u984d\u3088\u308a\u5927\u304d\u304f\u3001\u63a7\u9664\u984d\u304c\u4f59\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u3001<strong>\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u63a7\u9664\u984d\u306f\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306f\u3001\u914d\u5076\u8005\u3001\u76f4\u7cfb\u8840\u65cf\uff08\u7236\u6bcd\u3084\u5b50\u3069\u3082\u306a\u3069\uff09\u53ca\u3073\u5144\u5f1f\u59c9\u59b9\u306e\u4ed6\u30013\u89aa\u7b49\u4ee5\u5185\u306e\u89aa\u65cf\uff08\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u306b\u3088\u3063\u3066\u6276\u990a\u7fa9\u52d9\u8005\u3068\u5b9a\u3081\u3089\u308c\u305f\u65b9\u3001\u307e\u305f\u306f\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u65b9\uff09\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001<em>\u969c\u5bb3\u8005\u672c\u4eba\u304c\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u306a\u3051\u308c\u3070\u305d\u3082\u305d\u3082\u969c\u5bb3\u8005\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6276\u990a\u7fa9\u52d9\u8005\u304b\u3089\u63a7\u9664\u306e\u4f59\u308a\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/em><\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u63a7\u9664\u984d\u3092\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u9069\u7528\u3057\u3001\u63a7\u9664\u984d\u3092\u3059\u3079\u3066\u4f7f\u3044\u304d\u3063\u305f\u5834\u5408\u3001<em>\u6b21\u306b\u76f8\u7d9a\u304c\u751f\u3058\u305f\u3068\u304d\u306b\u969c\u5bb3\u8005\u63a7\u9664\u3092\u4f7f\u3048\u307e\u305b\u3093\u3002<\/em><\/p>\n\n\n\n<p>\u5c06\u6765\u7684\u306b\u518d\u3073\u969c\u5bb3\u8005\u63a7\u9664\u3092\u4f7f\u3046\u53ef\u80fd\u6027\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3001\u3088\u304f\u691c\u8a0e\u3057\u305f\u3046\u3048\u3067\u3001\u5f15\u304d\u304d\u308c\u306a\u304b\u3063\u305f\u63a7\u9664\u984d\u3092\u3069\u3046\u4f7f\u3046\u304b\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"583\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz014-768x583.png\" alt=\"\" class=\"wp-image-2532\" srcset=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz014-768x583.png 768w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz014-300x228.png 300w, https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/atom_sz014.png 938w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u6276\u990a\u7fa9\u52d9\u8005\u304c\u969c\u5bb3\u8005\u63a7\u9664\u306e\u4f59\u308a\u3092\u4f7f\u3046\u3068\u304d\u306e\u8a08\u7b97<\/h3>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u3001\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u4e8c\u7537\u3067\u3042\u308b\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u9577\u7537\u306f\u4e00\u822c\u969c\u5bb3\u8005\u3001\u4e8c\u7537\u306f\u6276\u990a\u7fa9\u52d9\u8005\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u984d\u306f\u5404\u4eba400\u4e07\u5186\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306f450\u4e07\u5186\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u9577\u7537\u306e\u76f8\u7d9a\u7a0e\u984d400\u4e07\u5186\u304b\u3089\u969c\u5bb3\u8005\u63a7\u9664450\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u5b9f\u969b\u306e\u7d0d\u4ed8\u7a0e\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><em>\u63a7\u9664\u3057\u304d\u308c\u305a\u306b\u4f59\u3063\u305f\u63a7\u9664\u984d50\u4e07\u5186\u306f\u3001\u6276\u990a\u7fa9\u52d9\u8005\u3067\u3042\u308b\u4e8c\u7537\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/em><\/p>\n\n\n\n<p>\u4e8c\u7537\u306e\u76f8\u7d9a\u7a0e\u984d400\u4e07\u5186\u304b\u308950\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u4e8c\u7537\u306e\u7d0d\u4ed8\u7a0e\u984d\u306f350\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u67a0\u3092\u4f7f\u3046\u5834\u5408\u306f\u7533\u544a\u5fc5\u9808<\/h3>\n\n\n\n<p>\u6b21\u306b\u89e3\u8aac\u3059\u308b\u3088\u3046\u306b\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3067\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u308b\u5834\u5408\u3001\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u67a0\u3092\u6276\u990a\u7fa9\u52d9\u8005\u304c\u4f7f\u3046\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u76f8\u7d9a\u7a0e\u304c0\u5186\u3067\u3082\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h22pdf\/13_6.pdf\" target=\"_blank\" rel=\"noopener\">\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8<\/a>\u300f\uff08\u7b2c6\u8868\uff09\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306e\u90e8\u5206\u306b\u3042\u308b\u3001\u6276\u990a\u7fa9\u52d9\u8005\u306e\u6c0f\u540d\u3084\u76f8\u7d9a\u7a0e\u984d\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u3092\u8a18\u5165\u3057\u305f\u3046\u3048\u3067\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3067\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u969c\u5bb3\u8005\u63a7\u9664\u3067\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u308c\u3070\u7533\u544a\u4e0d\u8981\u3010\u4f8b\u5916\u30b1\u30fc\u30b9\u306b\u6ce8\u610f\u3011<\/h3>\n\n\n\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306e\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001<strong>\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u305f\u3081\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3084\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306f\u9069\u7528\u8981\u4ef6\u306b\u300c\u7533\u544a\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u304c\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u304b\u304b\u308f\u3089\u305a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6\u3068\u3057\u3066\u7533\u544a\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001<strong>\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u67a0\u3092\u6276\u990a\u7fa9\u52d9\u8005\u304c\u4f7f\u3046\u5834\u5408\u306f\u3001\u4f8b\u5916\u7684\u306b\u76f8\u7d9a\u7a0e\u304c0\u5186\u3067\u3082\u7533\u544a\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u3063\u305f\u3068\u8aa4\u8a8d\u3057\u3066\u7533\u544a\u305b\u305a\u306b\u3044\u3066\u3001\u5b9f\u969b\u306f\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001<em>\u7a0e\u52d9\u7f72\u304b\u3089\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/em><\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u8907\u96d1\u306a\u3082\u306e\u306a\u306e\u3067\u3001\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u306a\u65b9\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"mame\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/409\">\u76f8\u7d9a\u7a0e\u306e\u5ef6\u6ede\u7a0e\u3068\u306f\uff5c\u7a0e\u984d\u30fb\u8a08\u7b97\u65b9\u6cd5\u3068\u8ffd\u52a0\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u89e3\u8aac<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u969c\u5bb3\u8005\u63a7\u9664\u306e\u7533\u544a\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3082\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3084\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u67a0\u3092\u6276\u990a\u7fa9\u52d9\u8005\u304c\u4f7f\u3046\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u306b\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h22pdf\/13_6.pdf\" target=\"_blank\" rel=\"noopener\">\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8<\/a>\u300f\uff08\u7b2c6\u8868\uff09<br>\u203b\u300c\u969c\u5bb3\u8005\u63a7\u9664\u300d\u6b04\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165<\/li>\n\n\n\n<li>\u4e00\u822c\u969c\u5bb3\u8005\u307e\u305f\u306f\u7279\u5225\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u9762\uff08\u969c\u5bb3\u8005\u624b\u5e33\u306e\u30b3\u30d4\u30fc\u306a\u3069\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/r05.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u4e00\u89a7<\/a>\u300f\u304b\u3089\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u3067\u3059\u3002\u9045\u308c\u308b\u3068\u5ef6\u6ede\u7a0e\u306a\u3069\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u907a\u7523\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"mame\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/379\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u624b\u5f15\u304d\uff5c\u7533\u544a\u306e\u8981\u5426\u3001\u7533\u544a\u306e\u6d41\u308c\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/411\">\u907a\u7523\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\uff5c\u907a\u7523\u5206\u5272\u306b\u671f\u9650\u306f\u3042\u308b\uff1f <\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1777030535400\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Q1. \u969c\u5bb3\u8005\u624b\u5e33\u306e\u7533\u8acb\u4e2d\u3067\u3082\u969c\u5bb3\u8005\u63a7\u9664\u306f\u4f7f\u3048\u308b\uff1f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p><strong>A. \u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u969c\u5bb3\u8005\u624b\u5e33\u306e\u7533\u8acb\u4e2d\u3067\u3082\u969c\u5bb3\u8005\u63a7\u9664\u3092\u4f7f\u3048\u307e\u3059\u3002<\/strong><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>\u5177\u4f53\u7684\u306a\u8981\u4ef6\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u3001\u969c\u5bb3\u8005\u624b\u5e33\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u307e\u305f\u306f<em>\u7533\u8acb\u4e2d\u3067\u3042\u308b\u3053\u3068<\/em><\/li>\n\n\n\n<li>\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u969c\u5bb3\u8005\u624b\u5e33\u7b49\u3084\u3001\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u533b\u5e2b\u306e\u8a3a\u65ad\u66f8\u306b\u3088\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u3001<em>\u660e\u3089\u304b\u306b\u969c\u5bb3\u8005\u624b\u5e33\u7b49\u306b\u8a18\u8f09\u3055\u308c\u308b\u7a0b\u5ea6\u306e\u969c\u5bb3\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b<\/em>\u8005<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a\u539a\u751f\u52b4\u50cd\u7701\u300e<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/hukushi_kaigo\/shougaishahukushi\/techou.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u969c\u5bb3\u8005\u624b\u5e33<\/a>\u300f<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1777030958030\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Q2. \u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\uff1f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p><strong>A. \u8981\u4ecb\u8b77\u8a8d\u5b9a\u3060\u3051\u3067\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5e02\u753a\u6751\u306b\u5bfe\u3057\u3066\u300c\u969c\u5bb3\u63a7\u9664\u5bfe\u8c61\u8005\u8a8d\u5b9a\u66f8\u300d\u306e\u767a\u884c\u3092\u7533\u8acb\u3057\u3066\u3001<em>\u7533\u8acb\u304c\u53d7\u3051\u5165\u308c\u3089\u308c\u305f\u5834\u5408\u306b\u306f\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/em><\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1777030995863\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Q3. \u7533\u544a\u671f\u9650\u3092\u904e\u304e\u305f\u300c\u671f\u9650\u5f8c\u7533\u544a\u300d\u3067\u3082\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\uff1f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p><strong>A. \u671f\u9650\u5f8c\u7533\u544a\u3067\u3082\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u969c\u5bb3\u8005\u63a7\u9664\u306f\u3001\u671f\u9650\u5f8c\u7533\u544a\u306b\u304a\u3044\u3066\u3082\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4fee\u6b63\u7533\u544a\u3084\u66f4\u6b63\u306e\u8acb\u6c42\u3067\u3082\u9069\u7528\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: revert; color: initial;\"><\/span><\/p>\n\n\n\n<p class=\"mame\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/356\">\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u3068\u306f\uff1f\u7533\u544a\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3084\u7533\u544a\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n\n\n\n<h2 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