{"id":313345,"date":"2025-12-05T10:10:30","date_gmt":"2025-12-05T01:10:30","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm\/?post_type=inheritance&#038;p=313345"},"modified":"2026-04-22T17:41:03","modified_gmt":"2026-04-22T08:41:03","slug":"313345","status":"publish","type":"inheritance","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/inheritance\/313345\/","title":{"rendered":"\u7a7a\u304d\u5bb6\u58f2\u5374\u3067\u7a0e\u91d1\u3092\u5927\u5e45\u7bc0\u7d04\uff01\u89aa\u304c\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u4e2d\u3067\u3082\u4f7f\u3048\u308b\u6761\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u89aa\u304c\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u3092\u76f8\u7d9a\u3057\u3001\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001<span class=\"kyocho-mark\">\u58f2\u5374\u76ca\uff08\u8b72\u6e21\u6240\u5f97\uff09\u304b\u30893,000\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u308b\u7a0e\u5236\u4e0a\u306e\u7279\u4f8b<\/span>\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u6642\u3001\u89aa\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\uff08\u305d\u306e\u5bb6\u306b\u4f4f\u3093\u3067\u3044\u306a\u304b\u3063\u305f\uff09\u5834\u5408\u306b\u3082\u3001\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306e\u8981\u4ef6\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\u3068\u306f<\/h2>\n<h3>\u300c\u7a7a\u304d\u5bb6\u5bfe\u7b56\u300d\u306e\u4e00\u74b0<\/h3>\n<p>\u89aa\u306a\u3069\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u304c\u4f4f\u3093\u3067\u3044\u305f\u5bb6\uff08\u300c\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u300d\uff09\u3084\u6577\u5730\u3092\u76f8\u7d9a\u3057\u305f\u308a\u3001\u907a\u8d08\uff08\u907a\u8a00\u66f8\u306b\u3088\u308b\u8ca1\u7523\u5206\u4e0e\uff09\u3055\u308c\u305f\u308a\u3057\u305f\u3082\u306e\u306e\u3001\u81ea\u5206\u3067\u306f\u4f4f\u307e\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u304c\u9078\u629e\u80a2\u306e\uff11\u3064\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u969b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\uff08\u76f8\u7d9a\u4eba\u304c3\u4eba\u4ee5\u4e0a\u3067\u5171\u6709\u3059\u308b\u5834\u5408\u306f\u3001\u6301\u5206\u306b\u5fdc\u3058\u3066\u5404\u81ea\u6700\u59272,000\u4e07\u5186\u307e\u3067\uff09\u3002\u305d\u308c\u304c<span class=\"kyocho-mark\">\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u300d<\/span>\u3067\u3059\u3002<\/p>\n<p>\u5c11\u5b50\u9ad8\u9f62\u5316\u3082\u3042\u308a\u3001\u300c\u7a7a\u304d\u5bb6\u300d\u306e\u5897\u52a0\u304c\u793e\u4f1a\u554f\u984c\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u3054\u5b58\u3058\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u3001\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u306e\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\uff08\u6240\u5f97\u7a0e\uff09\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u58f2\u5374\u3092\u4fc3\u9032\u3057\u3066\u3001\u305d\u306e\u767a\u751f\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8981\u4ef6\u306e\u4e2d\u306b\u306f\u300c\u671f\u9593\u306e\u7e1b\u308a\u300d\u3082\u3042\u308a\u3001<\/p>\n<p>\u30fb\u53d6\u5f97\u3057\u305f\u5c45\u4f4f\u7528\u5bb6\u5c4b\u307e\u305f\u306f\u305d\u306e\u6577\u5730\u7b49\u3092\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u304b\u3089\u8d77\u7b97\u3057\u30663\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u5374\u3057\u305f<\/p>\n<p>\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<section class=\"block-onepoint\">\n<div class=\"block-onepoint-speech\">\n<div class=\"block-onepoint-speech__inner\">\n<aside class=\"block-onepoint-speech-title\">\u76e3\u4fee\u8005\u304b\u3089\u306e\u30ef\u30f3\u30dd\u30a4\u30f3\u30c8\u30a2\u30c9\u30d0\u30a4\u30b9<\/aside>\n<p>\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u4eba\u304c3\u4eba\u4ee5\u4e0a\u3067\u5171\u6709\u3059\u308b\u5834\u5408\u30011\u4eba\u3042\u305f\u308a3,000\u4e07\u5186\u306e\u63a7\u9664\u3067\u306f\u306a\u304f\u30012,000\u4e07\u5186\u307e\u3067\u306e\u63a7\u9664\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u63a7\u9664\u984d\u304c\u5f93\u6765\u3088\u308a\u5c11\u306a\u304f\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"supervisor2-block__primary\">\n<figure class=\"supervisor2-block-images\"><img decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri-guide\/uploads\/kanshusha_hirata_circle.png\" \/><\/figure>\n<div class=\"supervisor2-block-content\">\n<p><span class=\"supervisor2-block-office\">\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240HRT<\/span><span class=\"supervisor2-block-name\">\u4ee3\u8868\u3000\u5e73\u7530 \u5149\u53f8<\/span><span class=\"supervisor2-block-job\">\uff08\u7a0e\u7406\u58eb\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/section>\n<h3>\u7279\u4f8b\u9069\u7528\u306e\u8981\u4ef6<\/h3>\n<p>\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4eca\u8ff0\u3079\u305f\u58f2\u5374\u671f\u9593\u306e\u307b\u304b\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u5bfe\u8c61\u306b\u306a\u308b\u5bb6\u5c4b<\/strong><\/p>\n<p>\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u6b21\u306e\u5bb6\u5c4b\u3067\u3059\u3002<\/p>\n<p>\u30fb1981\u5e74\uff08\u662d\u548c56\u5e74\uff095\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f<br \/>\n\u30fb\u533a\u5206\u6240\u6709\u5efa\u7269\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3067\u306f\u306a\u3044<br \/>\n\u30fb\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u307e\u3067\u88ab\u76f8\u7d9a\u4eba\u304c1\u4eba\u3067\u5c45\u4f4f\u3057\u3066\u3044\u305f\uff08\u5f8c\u8ff0\u3059\u308b\u300c\u7279\u5b9a\u4e8b\u7531\u300d\u306b\u3088\u308b\u4f8b\u5916\u3042\u308a\uff09<\/p>\n<p><strong>\u25a0\u5bfe\u8c61\u306b\u306a\u308b\u6577\u5730<\/strong><\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u6577\u5730\u306f\u3001\u300c\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u571f\u5730\u307e\u305f\u306f\u305d\u306e\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u300d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u58f2\u5374\u306e\u969b\u306e\u8981\u4ef6<\/strong><\/p>\n<p>\u58f2\u5374\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<ul>\n<li>\u53d6\u5f97\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3092\u58f2\u308b\u304b\u3001\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3068\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u7b49\u3092\u58f2\u308b\u3053\u3068<\/li>\n<li>\u53d6\u5f97\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u5168\u90e8\u306e\u53d6\u58ca\u3057\u306a\u3069\u3092\u3057\u305f\u5f8c\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u7b49\u3092\u58f2\u308b\u3053\u3068<\/li>\n<\/ul>\n<p>\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001<br \/>\n\u30fb\u58f2\u5374\u4fa1\u683c\u306f1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<br \/>\n\u30fb\u76f8\u7d9a\u306e\u6642\u304b\u3089\u8b72\u6e21\u306e\u6642\u307e\u3067\u4e8b\u696d\u306e\u7528\u3001\u8cb8\u4ed8\u3051\u306e\u7528\u307e\u305f\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068<br \/>\n\u30fb\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u3084\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<br \/>\n\u30fb\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u307e\u305f\u306f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<br \/>\n\u30fb\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u300c\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4eba\u300d\u306b\u5bfe\u3057\u3066\u58f2\u3063\u305f\u3082\u306e\u3067\u306a\u3044\u3053\u3068<br \/>\n\u30fb\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u5bb6\u5c4b\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068<\/p>\n<p>\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"sankou\">\u7279\u4f8b\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f<br \/>\n<a class=\"ex--links\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\">No.3306\u2003\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/div>\n<section class=\"block-onepoint\">\n<div class=\"block-onepoint-speech\">\n<div class=\"block-onepoint-speech__inner\">\n<aside class=\"block-onepoint-speech-title\">\u76e3\u4fee\u8005\u304b\u3089\u306e\u30ef\u30f3\u30dd\u30a4\u30f3\u30c8\u30a2\u30c9\u30d0\u30a4\u30b9<\/aside>\n<p>\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u306e\u304c\u3001\u58f2\u5374\u4fa1\u683c\u304c1\u5104\u5186\u4ee5\u4e0b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u30021\u5104\u5186\u3092\u308f\u305a\u304b\u306b\u8d85\u3048\u3066\u58f2\u5374\u3059\u308b\u5834\u5408\u306b\u306f\u30011\u5104\u5186\u4ee5\u4e0b\u3067\u58f2\u5374\u3057\u3066\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3068\u6bd4\u8f03\u3057\u3001\u3069\u3061\u3089\u306e\u307b\u3046\u304c\u624b\u53d6\u308a\u984d\u304c\u591a\u304f\u306a\u308b\u304b\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"supervisor2-block__primary\">\n<figure class=\"supervisor2-block-images\"><img decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri-guide\/uploads\/kanshusha_hirata_circle.png\" \/><\/figure>\n<div class=\"supervisor2-block-content\">\n<p><span class=\"supervisor2-block-office\">\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240HRT<\/span><span class=\"supervisor2-block-name\">\u4ee3\u8868\u3000\u5e73\u7530 \u5149\u53f8<\/span><span class=\"supervisor2-block-job\">\uff08\u7a0e\u7406\u58eb\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/section>\n<h2>\u89aa\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u3063\u3066\u3044\u3066\u3082\u9069\u7528\u53ef\u306b\u306a\u308b\u8981\u4ef6<\/h2>\n<p>\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u7279\u4f8b\u306f\u3001<span class=\"kyocho-mark\">\u300c\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u307e\u3067\u88ab\u76f8\u7d9a\u4eba\u304c1\u4eba\u3067\u5c45\u4f4f\u3057\u3066\u3044\u305f\u300d\u5834\u5408\u306b\u9069\u7528<\/span>\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u89aa\u304c\u8981\u4ecb\u8b77\u72b6\u614b\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u6700\u671f\u307e\u3067\u5728\u5b85\u4ecb\u8b77\u3067\u770b\u53d6\u3089\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u73fe\u5b9f\u306b\u306f\u3001\u8001\u4eba\u30db\u30fc\u30e0\u306a\u3069\u306e\u65bd\u8a2d\u3067\u4ecb\u8b77\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u591a\u304f\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u5f53\u7136\u4f4f\u3093\u3067\u3044\u305f\u81ea\u5b85\u304b\u3089\u306f\u96e2\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3057\u305f\u30b1\u30fc\u30b9\u306b\u3001\u4e0a\u306e\u8981\u4ef6\u3092\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u3081\u3066\u3001\u7279\u4f8b\u306e\u9069\u7528\u5916\u3068\u3057\u3066\u3057\u307e\u3048\u3070\u3001\u300c\u7a7a\u304d\u5bb6\u306e\u58f2\u5374\u4fc3\u9032\u300d\u3068\u3044\u3046\u76ee\u7684\u306b\u30bf\u30ac\u3092\u306f\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u3001\u4ee5\u4e0b\u306e\uff081\uff09\uff5e\uff083\uff09\u3092\u6e80\u305f\u3059\u3068\u304d\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u305d\u306e\u5bb6\u306b\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u4f4f\u3093\u3067\u3044\u306a\u304f\u3066\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306b\u8a72\u5f53\u3057\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\uff081\uff09\u300c\u7279\u5b9a\u4e8b\u7531\u300d\u306b\u5f53\u305f\u308b<\/h3>\n<p>\u300c\u7279\u5b9a\u4e8b\u7531\u300d\u3068\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3001\u8981\u652f\u63f4\u8a8d\u5b9a\u307e\u305f\u306f\u969c\u5bb3\u652f\u63f4\u533a\u5206\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3001\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><span class=\"kyocho-mark\">\u300c\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u300d<\/span>\u306f\u3001\u5177\u4f53\u7684\u306b\u6b21\u306e\u3088\u3046\u306a\u65bd\u8a2d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u8001\u4eba\u798f\u7949\u6cd5\u7b2c5\u6761\u306e2\u7b2c6\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u8a8d\u77e5\u75c7\u5bfe\u5fdc\u578b\u8001\u4eba\u5171\u540c\u751f\u6d3b\u63f4\u52a9\u4e8b\u696d\u304c\u884c\u308f\u308c\u308b\u4f4f\u5c45\u300d<br \/>\n\u30fb\u540c\u6cd5\u7b2c20\u6761\u306e4\u306b\u898f\u5b9a\u3059\u308b\u300c\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u300d<br \/>\n\u30fb\u540c\u6cd5\u7b2c20\u6761\u306e5\u306b\u898f\u5b9a\u3059\u308b\u300c\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u300d<br \/>\n\u30fb\u540c\u6cd5\u7b2c20\u6761\u306e6\u306b\u898f\u5b9a\u3059\u308b\u300c\u8efd\u8cbb\u8001\u4eba\u30db\u30fc\u30e0\u300d<br \/>\n\u30fb\u540c\u6cd5\u7b2c29\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u300d<br \/>\n\u30fb\u4ecb\u8b77\u4fdd\u967a\u6cd5\u7b2c8\u6761\u7b2c28\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u4ecb\u8b77\u8001\u4eba\u4fdd\u5065\u65bd\u8a2d\u300d<br \/>\n\u30fb\u540c\u6761\u7b2c29\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u4ecb\u8b77\u533b\u7642\u9662\u300d<br \/>\n\u30fb\u9ad8\u9f62\u8005\u306e\u5c45\u4f4f\u306e\u5b89\u5b9a\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c5\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u30b5\u30fc\u30d3\u30b9\u4ed8\u304d\u9ad8\u9f62\u8005\u5411\u3051\u4f4f\u5b85\u300d\uff08\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u3092\u9664\u304f\uff09\u3000\u306a\u3069<\/p>\n<h3>\uff082\uff09\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b<\/h3>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3057\u3066\u304b\u3089\u76f8\u7d9a\u958b\u59cb\u307e\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u72b6\u614b\u3067\u3042\u308b\u3053\u3068\u304c\u3001\u7279\u4f8b\u9069\u7528\u306e\u8981\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7279\u5b9a\u4e8b\u7531\u306b\u3088\u308a\u305d\u306e\u5bb6\u5c4b\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u6642\u304b\u3089\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u307e\u3067\u3001\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5bb6\u5c4b\u304c\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u7269\u54c1\u306e\u4fdd\u7ba1\u305d\u306e\u4ed6\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3053\u3068<\/li>\n<li>\u7279\u5b9a\u4e8b\u7531\u306b\u3088\u308a\u305d\u306e\u5bb6\u5c4b\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u6642\u304b\u3089\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u307e\u3067\u3001\u305d\u306e\u5bb6\u5c4b\u304c\u4e8b\u696d\u306e\u7528\u3001\u8cb8\u4ed8\u3051\u306e\u7528\u307e\u305f\u306f\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u8005\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u4e0a\u8a18\uff081\uff09\u306e\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3092\u3057\u305f\u6642\u304b\u3089\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u307e\u3067\u306e\u9593\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4e3b\u3068\u3057\u3066\u305d\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5bb6\u5c4b\u304c\u3001\u305d\u306e\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<h3>\uff083\uff09\u5bb6\u5c4b\u306e\u8981\u4ef6<\/h3>\n<p>\u3055\u3089\u306b\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u5c4b\u304c\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb1981\u5e74\uff08\u662d\u548c56\u5e74\uff095\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f<br \/>\n\u30fb\u533a\u5206\u6240\u6709\u5efa\u7269\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3067\u306f\u306a\u3044<br \/>\n\u30fb\u7279\u5b9a\u4e8b\u7531\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u306a\u304f\u306a\u308b\u76f4\u524d\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u5c45\u4f4f\u3092\u3057\u3066\u3044\u305f\u4eba\u304c\u3044\u306a\u304b\u3063\u305f<\/p>\n<div class=\"sankou\">\u7279\u4f8b\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f<br \/>\n<a class=\"ex--links\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3307.htm\" target=\"_blank\" rel=\"noopener\">No.3307 \u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\uff5c\u56fd\u7a0e\u5e81<\/a><\/div>\n<h2>\u7279\u4f8b\u306e\u5229\u7528\u306b\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3092<\/h2>\n<p>\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u59273,000\u4e07\u5186\u3092\u63a7\u9664\u3057\u3066\u3082\u3089\u3048\u308b\u70b9\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8aac\u660e\u3057\u3066\u304d\u305f\u3088\u3046\u306a\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u306a\u3051\u308c\u3070\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u958b\u59cb\u307e\u3067\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u306e\u58f2\u5374\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u305d\u308c\u4ee5\u524d\u306b\u8001\u4eba\u30db\u30fc\u30e0\u306b\u79fb\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u3055\u3089\u306b\u624b\u7d9a\u304d\u3082\u5927\u5909\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u30b1\u30fc\u30b9\u3067\u306f\u3001\u3055\u304d\u307b\u3069\u306e\u7279\u5b9a\u4e8b\u7531\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u3001<span class=\"kyocho-mark\">\u4ecb\u8b77\u8a8d\u5b9a\u306e\u66f8\u985e\u3084\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u5165\u6240\u306e\u969b\u306e\u5951\u7d04\u66f8<\/span>\u306a\u3069\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u982d\u306b\u5165\u308c\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u306f\u3001\u671f\u9650\u3082\u3042\u308a\u307e\u3059\u3002\u58f2\u5374\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3001\u78ba\u5b9f\u306b\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001<span class=\"kyocho-mark\">\u76f8\u7d9a\u3001\u4e0d\u52d5\u7523\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb<\/span>\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u306e\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<section class=\"block-onepoint\">\n<div class=\"block-onepoint-speech\">\n<div class=\"block-onepoint-speech__inner\">\n<aside 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