{"id":1398,"date":"2022-06-03T08:00:30","date_gmt":"2022-06-02T23:00:30","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1398"},"modified":"2023-09-20T10:41:34","modified_gmt":"2023-09-20T01:41:34","slug":"living-bill","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/other\/living-bill-1398","title":{"rendered":"\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u306f\uff1f\u5177\u4f53\u4f8b\u3084\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u30b7\u30fc\u30f3\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u6240\u5f97\u7a0e\u3084\u76f8\u7d9a\u7a0e\u306a\u3069\u306e\u63a7\u9664\u8981\u4ef6\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u7533\u8fbc\u30d5\u30a9\u30fc\u30e0\u306a\u3069\u306b\u3001\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\uff08\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u89aa\u65cf\uff09\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u76ee\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307f\u306a\u3055\u3093\u306f\u3001\u5177\u4f53\u7684\u306b\u8ab0\u304c\u8a72\u5f53\u3059\u308b\u306e\u304b\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p><b class=\"yellow-line\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u306f\u3001\u540c\u3058\u8ca1\u5e03\u304b\u3089\u751f\u6d3b\u8cbb\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059<\/b>\u3002<\/p>\n<p>\u610f\u5916\u306b\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u540c\u5c45\u3084\u5225\u5c45\u306e\u5b9f\u614b\u306f\u95a2\u4fc2\u306a\u304f\u3001\u5b50\u3069\u3082\u304c\u5b66\u751f\u306a\u306e\u304b\u793e\u4f1a\u4eba\u306a\u306e\u304b\u3082\u554f\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u592b\u5a66\u304c\u5171\u50cd\u304d\u3067\u3042\u3063\u3066\u3082\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3057\u3001\u592b\u5a66\u9593\u3084\u89aa\u5b50\u9593\u610f\u5916\u306e\u89aa\u65cf\u3082\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u308b\u5177\u4f53\u4f8b\u3084\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5177\u4f53\u4f8b\u306f\u3082\u3061\u308d\u3093\u3001\u3069\u306e\u3088\u3046\u306a\u30b7\u30fc\u30f3\u3067\u8a18\u8f09\u3092\u6c42\u3081\u3089\u308c\u308b\u306e\u304b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1.\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u3068\u306f<\/a><ul><li><a href=\"#1-1\">1-1.\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u8981\u4ef6<\/a><\/li><li><a href=\"#1-2\">1-2.\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u7bc4\u56f2<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2.\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u5f53\u3066\u306f\u307e\u308b\u5177\u4f53\u4f8b<\/a><ul><li><a href=\"#2-1\">2-1.\u540c\u3058\u5bb6\u3067\u5bb6\u65cf\u304c\u66ae\u3089\u3057\u3066\u3044\u308b<\/a><\/li><li><a href=\"#2-2\">2-2.\u5171\u50cd\u304d\u592b\u5a66\u304c\u305d\u308c\u305e\u308c\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b<\/a><\/li><li><a href=\"#2-3\">2-3.\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u4e21\u89aa\u3092\u990a\u3063\u3066\u3044\u308b<\/a><\/li><li><a href=\"#2-4\">2-4.\u9032\u5b66\u7b49\u3067\u96e2\u308c\u3066\u66ae\u3089\u3059\u5b50\u3069\u3082\u306b\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b<\/a><\/li><li><a href=\"#2-5\">2-5.\u770c\u5916\u306b\u4f4f\u3080\u4e21\u89aa\u306b\u5b50\u3069\u3082\u304c\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b<\/a><\/li><li><a href=\"#2-6\">2-6.\u5358\u8eab\u8d74\u4efb\u4e2d\u306e\u7236\u89aa\u304c\u5bb6\u65cf\u306b\u751f\u6d3b\u8cbb\u7b49\u3092\u9001\u91d1\u3057\u3066\u3044\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5177\u4f53\u4f8b<\/a><ul><li><a href=\"#3-1\">3-1.\u540c\u3058\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\u304c\u5bb6\u8a08\u306f\u5225\u3005<\/a><\/li><li><a href=\"#3-2\">3-2.\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u81ea\u7acb\u3057\u5225\u4e16\u5e2f\u3067\u66ae\u3089\u3057\u3066\u3044\u308b<\/a><\/li><li><a href=\"#3-3\">3-3.\u4e21\u89aa\u304c\u5e74\u91d1\u3067\u66ae\u3089\u3057\u3066\u3044\u308b<\/a><\/li><li><a href=\"#3-4\">3-4.\u540c\u68f2\u3084\u4e8b\u5b9f\u5a5a\u3067\u7d50\u5a5a\u3092\u3057\u3066\u3044\u306a\u3044<\/a><\/li><li><a href=\"#3-5\">3-5.\u30b7\u30a7\u30a2\u30cf\u30a6\u30b9\u3067\u53cb\u9054\u3068\u66ae\u3089\u3057\u3066\u3044\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4.\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/a><ul><li><a href=\"#4-1\">4-1.\u6240\u5f97\u7a0e\u3067\u4f7f\u308f\u308c\u308b\u5834\u5408<\/a><ul><li><a href=\"#4-1-1\">4-1-1.\u6276\u990a\u63a7\u9664<\/a><\/li><li><a href=\"#4-1-2\">4-1-2.\u914d\u5076\u8005\u63a7\u9664<\/a><\/li><li><a href=\"#4-1-3\">4-1-3.\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a><\/li><li><a href=\"#4-1-4\">4-1-4.\u533b\u7642\u8cbb\u63a7\u9664<\/a><\/li><\/ul><\/li><li><a href=\"#4-2\">4-2.\u76f8\u7d9a\u7a0e\u3067\u4f7f\u308f\u308c\u308b\u5834\u5408<\/a><ul><li><a href=\"#4-2-1\">4-2-1.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a><\/li><\/ul><\/li><li><a href=\"#4-3\">4-3.\u305d\u306e\u4ed6<\/a><ul><li><a href=\"#4-3-1\">4-3-1.\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u7533\u3057\u8fbc\u307f<\/a><\/li><li><a href=\"#4-3-2\">4-3-2.\u4e00\u90e8\u306e\u76f8\u7d9a\u624b\u7d9a\u304d<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#5\">5.\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u306f\uff1f<\/a><ul><li><a href=\"#5-1\">5-1.\u76f8\u7d9a\u306e\u969b\u306b\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6.\u307e\u3068\u3081<\/a><ul><li><a href=\"#6-1\">6-1.\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306b\u3054\u76f8\u8ac7\u3092<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u3068\u306f<\/span><\/h2>\n<p><b class=\"yellow-line\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u306f\u3001\u81ea\u8eab\u304c\u4e3b\u306a\u751f\u8a08\u8005\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u3001\u751f\u8a08\u3092\u5171\u306b\u3057\u3066\u3044\u308b\uff08\u751f\u6d3b\u8cbb\u3092\u5171\u6709\u3057\u3066\u3044\u308b\uff09\u5bb6\u65cf\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059<\/b>\u3002<\/p>\n<p>\u7a0e\u6cd5\u4e0a\u3067\u306f\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u300c\u540c\u4e00\u751f\u8a08\u8005\u300d\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u300d\u306a\u3069\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5168\u3066\u540c\u3058\u610f\u5473\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u306a\u305f\u304c\u5bb6\u8a08\u3092\u652f\u3048\u308b\u5927\u9ed2\u67f1\u3067\u3042\u308a\u3001\u5bb6\u65cf3\u4eba\uff08\u914d\u5076\u8005\u3068\u5b50\u3069\u30822\u4eba\uff09\u306e\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306f\u300c4\u4eba\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-1\">1-1.\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u8981\u4ef6<\/span><\/h3>\n<p><b class=\"yellow-line\">\u7a0e\u6cd5\u4e0a\u306e\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u3068\u540c\u3058\u8ca1\u5e03\u3067\u751f\u6d3b\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6307\u3059\u305f\u3081\u3001\u540c\u5c45\u306e\u6709\u7121\u306f\u91cd\u8981\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-05\" rel=\"noopener noreferrer\" target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u90542-47<\/a>\u3092\u53c2\u8003\u306b\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u306e\u610f\u7fa9\uff09<\/strong><\/p>\n<p>2\uff0d47\u3000\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u3001<b class=\"yellow-line\">\u5fc5\u305a\u3057\u3082\u540c\u4e00\u306e\u5bb6\u5c4b\u306b\u8d77\u5c45\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u3044<\/b>\u304b\u3089\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u3088\u308b\u3002<\/p>\n<p style=\"text-indent: 1em;\">\uff081\uff09 \u52e4\u52d9\u3001\u4fee\u5b66\u3001\u7642\u990a\u7b49\u306e\u90fd\u5408\u4e0a\u4ed6\u306e\u89aa\u65cf\u3068\u65e5\u5e38\u306e\u8d77\u5c45\u3092\u5171\u306b\u3057\u3066\u3044\u306a\u3044\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3089\u306e\u89aa\u65cf\u306f\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"text-indent: 2em;\">\u30a4\u3000\u5f53\u8a72\u4ed6\u306e\u89aa\u65cf\u3068\u65e5\u5e38\u306e\u8d77\u5c45\u3092\u5171\u306b\u3057\u3066\u3044\u306a\u3044\u89aa\u65cf\u304c\u3001\u52e4\u52d9\u3001\u4fee\u5b66\u7b49\u306e\u4f59\u6687\u306b\u306f\u5f53\u8a72\u4ed6\u306e\u89aa\u65cf\u306e\u3082\u3068\u3067\u8d77\u5c45\u3092\u5171\u306b\u3059\u308b\u3053\u3068\u3092\u5e38\u4f8b\u3068\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"text-indent: 2em;\">\u30ed\u3000\u3053\u308c\u3089\u306e\u89aa\u65cf\u9593\u306b\u304a\u3044\u3066\u3001\u5e38\u306b\u751f\u6d3b\u8cbb\u3001\u5b66\u8cc7\u91d1\u3001\u7642\u990a\u8cbb\u7b49\u306e\u9001\u91d1\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"text-indent: 1em;\">\uff082\uff09 \u89aa\u65cf\u304c\u540c\u4e00\u306e\u5bb6\u5c4b\u306b\u8d77\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u660e\u3089\u304b\u306b\u4e92\u3044\u306b\u72ec\u7acb\u3057\u305f\u751f\u6d3b\u3092\u55b6\u3093\u3067\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u3053\u308c\u3089\u306e\u89aa\u65cf\u306f\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/blockquote>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-05\" rel=\"noopener noreferrer\" target=\"_blank\">\u3014\u969c\u5bb3\u8005\uff08\u7b2c28\u53f7\u95a2\u4fc2\uff09\u3015\uff08\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u306e\u610f\u7fa9\uff09\uff5c\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/p>\n<p>\u4e0a\u8a18\u306f\u3042\u304f\u307e\u3067\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u306e\u6982\u5ff5\u3067\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f\u7acb\u6cd5\u8da3\u65e8\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u4ee4\u548c3\u5e749\u67088\u65e5\u306e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u306e\u5224\u4f8b\u306b\u304a\u3044\u3066\u3001\u300c\u6240\u5f97\u7a0e\u6cd556\u6761\u3068\u540c\u69d8\u306b\u89e3\u3059\u308b\u3053\u3068\u306f\u76f8\u5f53\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8da3\u65e8\u306b\u5f93\u3063\u3066\u89e3\u91c8\u3059\u3079\u304d\u3067\u3042\u308b\u300d\u3068\u5224\u6c7a\u3092\u8a00\u3044\u6e21\u3057\u305f\u5b9f\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u7acb\u6cd5\u8da3\u65e8\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E3%81%93%E3%81%A8\/small-scale-residential-land-2026\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u7acb\u6cd5\u8da3\u65e8\u3092\u89e3\u8aac\uff01<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"1-2\">1-2.\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u7bc4\u56f2<\/span><\/h3>\n<p>\u7a0e\u6cd5\u4e0a\u306e\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\uff08\u89aa\u65cf\uff09\u300d\u306e\u7bc4\u56f2\u306f\u3001\u592b\u5a66\u9593\u3084\u89aa\u5b50\u9593\u3060\u3051\u3092\u6307\u3059\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089\" rel=\"noopener noreferrer\" target=\"_blank\">\u6c11\u6cd5\u7b2c725\u6761<\/a>\u306b\u304a\u3044\u3066\u3001\u89aa\u65cf\u306e\u7bc4\u56f2\u306f\u300c\u516d\u89aa\u7b49\u5185\u306e\u8840\u65cf\u30fb\u914d\u5076\u8005\u30fb\u4e09\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u540c\u4e00\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7236\u6bcd\uff08\u7fa9\u7236\u6bcd\uff09\u30fb\u7956\u7236\u6bcd\uff08\u7fa9\u7956\u7236\u6bcd\uff09\u30fb\u5144\u5f1f\u59c9\u59b9\uff08\u7fa9\u5144\u5f1f\u3084\u7fa9\u59c9\u59b9\uff09\u306a\u3069\u3082\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_2.png\" alt=\"\u516d\u89aa\u7b49\u5185\u306e\u8840\u65cf\u30fb\u914d\u5076\u8005\u30fb\u4e09\u89aa\u7b49\u5185\u306e\u59fb\u65cf\" width=\"800\" height=\"565\" class=\"alignnone size-full wp-image-5904\" \/><\/p>\n<p>\u7a0e\u5236\u4e0a\u306e\u5404\u7a2e\u63a7\u9664\u306b\u304a\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u3068\u306e\u95a2\u4fc2\u6027\u306b\u3088\u3063\u3066\u306f\u540c\u5c45\u8981\u4ef6\u3084\u53ce\u5165\u8981\u4ef6\u306a\u3069\u304c\u8a2d\u3051\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u307e\u305f\u793e\u4f1a\u4fdd\u967a\u3084\u52b4\u707d\u4fdd\u967a\u306b\u304a\u3044\u3066\u306f\u3001\u6c11\u6cd5\u306b\u3088\u308b\u89aa\u65cf\u306e\u7bc4\u56f2\u3067\u306f\u306a\u304f\u3001\u4e8b\u5b9f\u5a5a\u306a\u3069\u3082\u751f\u8a08\u3092\u540c\u4e00\u306b\u3057\u3066\u3044\u308b\u5bb6\u65cf\u306b\u542b\u3081\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/b>\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u89aa\u7b49\u3084\u59fb\u65cf\u306e\u610f\u5473\u3084\u6570\u3048\u65b9\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/encyclopedia\/dic01_062.html\">\u4e00\u89aa\u7b49\u3068\u306f\uff1f\u4e00\u7b49\u89aa\u3068\u306e\u9055\u3044\u306f\uff1f\u89aa\u65cf\u306e\u95a2\u4fc2\u6027\u3084\u6570\u3048\u65b9\u3010\u56f3\u89e3\u3011<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"2\">2.\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u5f53\u3066\u306f\u307e\u308b\u5177\u4f53\u4f8b<\/span><\/h2>\n<p>\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p>\u30dd\u30a4\u30f3\u30c8<\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u540c\u5c45\u306e\u6709\u7121\u306f\u554f\u308f\u306a\u3044<\/li>\n<li>\u540c\u3058\u8ca1\u5e03\u304b\u3089\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4f59\u6687\u3092\u5bb6\u65cf\u3068\u5171\u306b\u904e\u3054\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u7a0e\u5236\u4e0a\u3067\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u308b\u3001\u5177\u4f53\u4f8b\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u540c\u3058\u5bb6\u3067\u5bb6\u65cf\u304c\u66ae\u3089\u3057\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_3.png\" alt=\"\u540c\u3058\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\" width=\"600\" height=\"214\" class=\"alignnone size-full wp-image-5905\" \/><\/p>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u540c\u3058\u8ca1\u5e03\u3067\u751f\u6d3b\u8cbb\u3092\u5171\u306b\u3057\u3066\u3044\u308b\u5bb6\u65cf\u304c\u3001\u540c\u3058\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\uff08\u540c\u5c45\u3057\u3066\u3044\u308b\uff09\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u6700\u3082\u30dd\u30d4\u30e5\u30e9\u30fc\u306a\u30d1\u30bf\u30fc\u30f3\u3092\u6319\u3052\u308b\u3068\u3001\u6cd5\u7684\u306b\u5a5a\u59fb\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u592b\u5a66\u3068\u5b50\u3069\u3082\u3084\u3001\u9ad8\u9f62\u306e\u4e21\u89aa\u3068\u5b50\u3069\u3082\u592b\u5a66\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u72ec\u8eab\u306e\u5144\u5f1f\u59c9\u59b9\u3084\u5f93\u59b9\u3068\u540c\u3058\u8ca1\u5e03\u304b\u3089\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u5171\u50cd\u304d\u592b\u5a66\u304c\u305d\u308c\u305e\u308c\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_4.png\" alt=\"2-2.\u5171\u50cd\u304d\u592b\u5a66\u304c\u305d\u308c\u305e\u308c\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b\" width=\"600\" height=\"246\" class=\"alignnone size-full wp-image-5906\" \/><\/p>\n<p><b class=\"yellow-line\">\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u5171\u50cd\u304d\u592b\u5a66\u3067\u53ce\u5165\u306f\u5225\u306b\u3042\u308b\u3082\u306e\u306e\u3001\u305d\u308c\u305e\u308c\u304c\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u5408\u3063\u3066\u3001\u540c\u3058\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\uff08\u540c\u5c45\u3057\u3066\u3044\u308b\uff09\u30b1\u30fc\u30b9\u3067\u3059<\/b>\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u6276\u990a\u306e\u6709\u7121\u306f\u751f\u8a08\u540c\u4e00\u3068\u3044\u3046\u5b9a\u7fa9\u306b\u306f\u95a2\u4fc2\u305b\u305a\u3001\u5bb6\u8a08\u306e\u4e00\u5b9a\u306e\u8ca0\u62c5\u5272\u5408\u3092\u6c7a\u3081\u3066\u3044\u308b\u5834\u5408\u306b\u3082\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-3\">2-3.\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u4e21\u89aa\u3092\u990a\u3063\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_5.png\" alt=\"2-3.\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u4e21\u89aa\u3092\u990a\u3063\u3066\u3044\u308b\" width=\"600\" height=\"220\" class=\"alignnone size-full wp-image-5907\" \/><\/p>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u4e21\u89aa\u3092\u990a\u3063\u3066\u3044\u3066\u3001\u540c\u3058\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\uff08\u540c\u5c45\u3057\u3066\u3044\u308b\uff09\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u751f\u6d3b\u8cbb\u3092\u51fa\u3059\u306e\u304c\u5fc5\u305a\u3057\u3082\u4e21\u89aa\u3067\u3042\u308b\u3079\u304d\u3068\u3044\u3046\u89e3\u91c8\u306f\u306a\u3044\u305f\u3081\u3001\u5b50\u3069\u3082\u3084\u5b6b\u304c\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u3092\u990a\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-4\">2-4.\u9032\u5b66\u7b49\u3067\u96e2\u308c\u3066\u66ae\u3089\u3059\u5b50\u3069\u3082\u306b\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_6.png\" alt=\"2-4.\u9032\u5b66\u7b49\u3067\u96e2\u308c\u3066\u66ae\u3089\u3059\u5b50\u3069\u3082\u306b\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b\" width=\"600\" height=\"286\" class=\"alignnone size-full wp-image-5908\" \/><\/p>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u9032\u5b66\u7b49\u3067\u96e2\u308c\u3066\u66ae\u3089\u3059\u5b50\u3069\u3082\u306b\u3001\u5730\u65b9\u3067\u66ae\u3089\u3059\u4e21\u89aa\u304c\u751f\u6d3b\u8cbb\u3084\u5b66\u8cbb\u3092\u4ed5\u9001\u308a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5c31\u696d\u3084\u5c31\u5b66\u3084\u7642\u990a\u4e0a\u306e\u90fd\u5408\u3067\u3001\u65e5\u5e38\u7684\u306b\u4ed6\u306e\u89aa\u65cf\u3068\u540c\u5c45\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3082\u306e\u306e\u3001\u751f\u6d3b\u8cbb\u30fb\u5b66\u8cbb\u30fb\u7642\u990a\u8cbb\u306a\u3069\u306e\u8cbb\u7528\u3092\u9001\u3063\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u5b9f\u614b\u304c\u3042\u308c\u3070\u3001\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-5\">2-5.\u770c\u5916\u306b\u4f4f\u3080\u4e21\u89aa\u306b\u5b50\u3069\u3082\u304c\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_7.png\" alt=\"2-5.\u770c\u5916\u306b\u4f4f\u3080\u4e21\u89aa\u306b\u5b50\u3069\u3082\u304c\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b\" width=\"600\" height=\"286\" class=\"alignnone size-full wp-image-5909\" \/><\/p>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u5b50\u3069\u3082\u304c\u4e21\u89aa\u306b\u751f\u6d3b\u8cbb\u306a\u3069\u3092\u4ed5\u9001\u308a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u5148\u307b\u3069\u3068\u306f\u9006\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u751f\u6d3b\u8cbb\u3092\u9001\u3063\u3066\u3044\u308b\u4eba\u304c\u4e21\u89aa\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u5b50\u3069\u3082\u304c\u4e21\u89aa\u306b\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-6\">2-6.\u5358\u8eab\u8d74\u4efb\u4e2d\u306e\u7236\u89aa\u304c\u5bb6\u65cf\u306b\u751f\u6d3b\u8cbb\u7b49\u3092\u9001\u91d1\u3057\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_8.png\" alt=\"2-6.\u5358\u8eab\u8d74\u4efb\u4e2d\u306e\u7236\u89aa\u304c\u5bb6\u65cf\u306b\u751f\u6d3b\u8cbb\u7b49\u3092\u9001\u91d1\u3057\u3066\u3044\u308b\" width=\"600\" height=\"286\" class=\"alignnone size-full wp-image-5910\" \/><\/p>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u3001\u7236\u89aa\uff08\u592b\uff09\u304c\u5358\u8eab\u8d74\u4efb\u3067\u5bb6\u65cf\u306b\u751f\u6d3b\u8cbb\u7b49\u3092\u9001\u91d1\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u4eee\u306b\u592b\u5a66\u304c\u5171\u50cd\u304d\u3067\u3042\u308a\u3001\u592b\u304c\u5358\u8eab\u8d74\u4efb\u4e2d\u306e\u751f\u6d3b\u8cbb\u3092\u5bb6\u65cf\u306b\u9001\u91d1\u3057\u3066\u304a\u3089\u305a\u3001\u59bb\u304c\u751f\u6d3b\u8cbb\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4f59\u6687\u3092\u5171\u306b\u904e\u3054\u3057\u3066\u3044\u308c\u3070\u3001\u751f\u6d3b\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u751f\u6d3b\u8cbb\u306e\u9001\u91d1\u306e\u4e8b\u5b9f\u304c\u306a\u304f\u3066\u3082\u3001\u304a\u76c6\u3084\u5e74\u672b\u5e74\u59cb\u3092\u5bb6\u65cf\u3068\u5171\u306b\u904e\u3054\u3057\u3066\u3044\u308c\u3070\u3001\u751f\u6d3b\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5177\u4f53\u4f8b<\/span><\/h2>\n<p>\u7a0e\u5236\u4e0a\u3067\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u306e\u306f\u3001\u524d\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u30b1\u30fc\u30b9\u3068\u306f\u9006\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u540c\u3058\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\u304c\u5bb6\u8a08\u306f\u5225\u3005<\/span><\/h3>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u306e\u306f\u3001\u540c\u3058\u5bb6\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\uff08\u540c\u5c45\u3057\u3066\u3044\u308b\uff09\u3082\u306e\u306e\u3001\u660e\u3089\u304b\u306b\u5bb6\u8a08\u3092\u5225\u3005\u306b\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u660e\u3089\u304b\u306b\u751f\u8a08\u304c\u5225\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u306f\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3001\u3053\u308c\u3089\u3092\u7dcf\u5408\u7684\u306b\u307f\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_9.png\" alt=\"\u751f\u8a08\u304c\u5225\u3068\u307f\u306a\u3055\u308c\u308b\u30b1\u30fc\u30b9\" width=\"600\" height=\"204\" class=\"alignnone size-full wp-image-5911\" \/><\/p>\n<p>\u4ee3\u8868\u7684\u306a\u4f8b\u3092\u6319\u3052\u308b\u3068\u3001<b class=\"yellow-line\">\u5b8c\u5168\u5206\u96e2\u578b\u306e\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3067\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069<\/b>\u3067\u3059\u306d\u3002<\/p>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u8981\u4ef6\u306f\u3001\u3042\u304f\u307e\u3067\u300c\u540c\u3058\u8ca1\u5e03\u3067\u751f\u6d3b\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u3067\u3059\u306e\u3067\u3001\u305f\u3068\u3048\u540c\u5c45\u3057\u3066\u3044\u3066\u3082\u660e\u3089\u304b\u306b\u5bb6\u8a08\u3092\u5225\u3005\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"3-2\">3-2.\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u81ea\u7acb\u3057\u5225\u4e16\u5e2f\u3067\u66ae\u3089\u3057\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_10.png\" alt=\"3-2.\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u81ea\u7acb\u3057\u5225\u4e16\u5e2f\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\" width=\"600\" height=\"236\" class=\"alignnone size-full wp-image-5912\" \/><\/p>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u306e\u306f\u3001\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u7d4c\u6e08\u7684\u306b\u81ea\u7acb\u3057\u3066\u3001\u5225\u4e16\u5e2f\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6210\u4eba\u3057\u305f\u5b50\u3069\u3082\u304c\u7d50\u5a5a\u3092\u3057\u3066\u5225\u4e16\u5e2f\u3067\u66ae\u3089\u3057\u3066\u304a\u308a\u3001\u4f4f\u6c11\u7968\u306a\u3069\u3082\u5168\u3066\u5225\u4e16\u5e2f\u306b\u306a\u3063\u3066\u3044\u3066\u3001\u306a\u304a\u304b\u3064\u751f\u6d3b\u8cbb\u7b49\u3092\u9001\u91d1\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-3\">3-3.\u4e21\u89aa\u304c\u5e74\u91d1\u3067\u66ae\u3089\u3057\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_11.png\" alt=\"3-3.\u4e21\u89aa\u304c\u5e74\u91d1\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\" width=\"600\" height=\"236\" class=\"alignnone size-full wp-image-5913\" \/><\/p>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u4e21\u89aa\u304c\u5e74\u91d1\u3067\u751f\u8a08\u3092\u7acb\u3066\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u540c\u5c45\u3092\u3057\u3066\u3044\u3088\u3046\u3068\u5225\u5c45\u3092\u3057\u3066\u3044\u3088\u3046\u3068\u3001\u5b50\u3069\u3082\u304c\u751f\u6d3b\u8cbb\u3092\u652f\u63f4\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"3-4\">3-4.\u540c\u68f2\u3084\u4e8b\u5b9f\u5a5a\u3067\u7d50\u5a5a\u3092\u3057\u3066\u3044\u306a\u3044<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_12.png\" alt=\"3-4.\u540c\u68f2\u3084\u4e8b\u5b9f\u5a5a\u3067\u7d50\u5a5a\u3092\u3057\u3066\u3044\u306a\u3044\" width=\"600\" height=\"246\" class=\"alignnone size-full wp-image-5914\" \/><\/p>\n<p>\u751f\u6d3b\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u306e\u306f\u3001\u540c\u68f2\u3084\u4e8b\u5b9f\u5a5a\u3067\u7d50\u5a5a\u3057\u3066\u3044\u306a\u3044\u30ab\u30c3\u30d7\u30eb\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7406\u7531\u306f\u3001\u6cd5\u7684\u306b\u5a5a\u59fb\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u914d\u5076\u8005\u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u89aa\u65cf\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u907a\u65cf\u5e74\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\uff08\u5354\u4f1a\u3051\u3093\u307d\u7b49\uff09\u306e\u57cb\u846c\u6599\uff08\u57cb\u846c\u8cbb\uff09\u306f\u3001\u5185\u7e01\u95a2\u4fc2\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u751f\u8a08\u7dad\u6301\u3092\u3057\u3066\u3044\u305f\u5bb6\u65cf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5404\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u8a73\u7d30\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"3-5\">3-5.\u30b7\u30a7\u30a2\u30cf\u30a6\u30b9\u3067\u53cb\u9054\u3068\u66ae\u3089\u3057\u3066\u3044\u308b<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/family_with_the_same_livelihood_13.png\" alt=\"\" width=\"600\" height=\"200\" class=\"alignnone size-full wp-image-5915\" \/><\/p>\n<p>\u751f\u6d3b\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u306e\u306f\u3001\u30b7\u30a7\u30a2\u30cf\u30a6\u30b9\u306a\u3069\u3067\u4e00\u7dd2\u306b\u66ae\u3089\u3057\u3066\u3044\u308b\uff08\u540c\u5c45\u3057\u3066\u3044\u308b\uff09\u53cb\u9054\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7406\u7531\u306f\u3001\u3044\u304f\u3089\u751f\u6d3b\u8cbb\u3092\u304a\u4e92\u3044\u304c\u8ca0\u62c5\u3057\u3066\u3044\u3088\u3046\u3068\u3001\u53cb\u9054\u306f\u8840\u65cf\u306b\u3082\u59fb\u65cf\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u89aa\u65cf\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f93\u59b9\u540c\u58eb\u3084\u59ea\u5b6b\u3068\u53d4\u7236\u53d4\u6bcd\u306a\u3069\u3001\u8840\u7e01\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2><span id=\"4\">4.\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u300d\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/span><\/h2>\n<p>\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u4e3b\u306b\u7a0e\u91d1\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u7533\u8fbc\u307f\u306a\u3069\u3001\u304a\u91d1\u306b\u307e\u3064\u308f\u308b\u30b7\u30fc\u30f3\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u751f\u6d3b\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u6240\u5f97\u7a0e\u3067\u4f7f\u308f\u308c\u308b\u5834\u5408<\/span><\/h3>\n<p>\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u306b\u5bfe\u3057\u3066\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<h4><span id=\"4-1-1\">4-1-1.\u6276\u990a\u63a7\u9664<\/span><\/h4>\n<p><b class=\"yellow-line\">\u6240\u5f97\u7a0e\u306e\u6276\u990a\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u914d\u5076\u8005\u4ee5\u5916\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u4e00\u5b9a\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059<\/b>\u3002<\/p>\n<p>\u306a\u304a\u300170\u6b73\u4ee5\u4e0a\u3092\u5bfe\u8c61\u3068\u3057\u305f\u8001\u4eba\u6276\u990a\u89aa\u65cf\u63a7\u9664\u3067\u306f\u3001\u540c\u5c45\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u5c45\u3092\u305b\u305a\u306b\u751f\u6d3b\u8cbb\u7b49\u306e\u4ed5\u9001\u308a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u63a7\u9664\u984d\u306f48\u4e07\u5186\u3067\u3059\u304c\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u63a7\u9664\u984d\u304c58\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"col\">\u533a\u5206<\/th>\n<th><span>\u63a7\u9664\u984d<\/span><\/th>\n<\/tr>\n<tr>\n<th colspan=\"2\"><span>\u4e00\u822c\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/yogo\/senmon.htm#word8\" rel=\"noopener noreferrer\" target=\"_blank\">\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/a><\/span><\/th>\n<td><span>38\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\"><span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/yogo\/senmon.htm#word9\" rel=\"noopener noreferrer\" target=\"_blank\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/a><\/span><\/th>\n<td><span>63\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th rowspan=\"2\"><span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/yogo\/senmon.htm#word10\" rel=\"noopener noreferrer\" target=\"_blank\">\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/a><\/span><\/th>\n<th><span>\u540c\u5c45\u8001\u89aa\u7b49\u4ee5\u5916\u306e\u8005<\/span><\/th>\n<td><span>48\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<th><span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/yogo\/senmon.htm#word11\" rel=\"noopener noreferrer\" target=\"_blank\">\u540c\u5c45\u8001\u89aa\u7b49<\/a><\/span><\/th>\n<td><span>58\u4e07\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n<p>\u3010\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" rel=\"noopener noreferrer\" target=\"_blank\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3011<\/p>\n<p>\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u5e74\u9f62\u304c16\u6b73\u4ee5\u4e0a\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u305f\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u6276\u990a\u89aa\u65cf\u306e\u8981\u4ef6<\/strong><\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u516d\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u3073\u4e09\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u203b<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u6d3b\u3092\u4e00\u306b\u3057\u3066\u3044\u308b<\/li>\n<li>\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<p>\u203b\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u304b\u3089\u990a\u80b2\u3092\u59d4\u8a17\u3055\u308c\u305f\u5150\u7ae5\uff08\u91cc\u5b50\uff09\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u990a\u8b77\u3092\u59d4\u8a17\u3055\u308c\u305f\u8001\u4eba\u3082\u542b\u3080<\/p>\n<\/ul>\n<\/div>\n<h4><span id=\"4-1-2\">4-1-2.\u914d\u5076\u8005\u63a7\u9664<\/span><\/h4>\n<p><b class=\"yellow-line\">\u6240\u5f97\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059<\/b>\u3002<\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\uff08\u7d0d\u7a0e\u8005\u306e\u5e74\u9593\u6240\u5f97\u304c1,000\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u304c\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b70\u6b73\u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408\u3001\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308a\u3001\u63a7\u9664\u984d\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<blockquote>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th rowspan=\"2\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e<br \/>\n          \u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<th colspan=\"2\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<th>\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/th>\n<th>\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\uff08\u203b\uff09<\/th>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>48\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>32\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>13\u4e07\u5186<\/td>\n<td>16\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n<p>\u3010\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" rel=\"noopener noreferrer\" target=\"_blank\">No.1191\u2003\u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3011<\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><b>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308b\u4eba\u306e\u8981\u4ef6<\/b><\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u6cd5\u7684\u306b\u5a5a\u59fb\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h4><span id=\"4-1-3\">4-1-3.\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/span><\/h4>\n<p><b class=\"yellow-line\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059<\/b>\u3002<\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u3001\u300c\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3068\u300c\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c133\u4e07\u5186\u8d85\u3048\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<blockquote>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th rowspan=\"2\" colspan=\"2\">&nbsp;<\/th>\n<th colspan=\"3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\u8d85<br \/>\n          950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\u8d85<br \/>\n          1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"9\">\u914d<br \/>\u5076<br \/>\u8005<br \/>\u306e<br \/>\u5408<br \/>\u8a08<br \/>\u6240<br \/>\u5f97<br \/>\u91d1<br \/>\u984d<\/td>\n<td>48\u4e07\u5186\u8d85\u300095\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>38\u4e07\u5186<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">95\u4e07\u5186\u8d85\u3000100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>36\u4e07\u5186<\/td>\n<td>24\u4e07\u5186<\/td>\n<td>12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">100\u4e07\u5186\u8d85\u3000105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>31\u4e07\u5186<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">105\u4e07\u5186\u8d85\u3000110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>26\u4e07\u5186<\/td>\n<td>18\u4e07\u5186<\/td>\n<td>9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">110\u4e07\u5186\u8d85\u3000115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>21\u4e07\u5186<\/td>\n<td>14\u4e07\u5186<\/td>\n<td>7\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">115\u4e07\u5186\u8d85\u3000120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>16\u4e07\u5186<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">120\u4e07\u5186\u8d85\u3000125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>11\u4e07\u5186<\/td>\n<td>8\u4e07\u5186<\/td>\n<td>4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">125\u4e07\u5186\u8d85\u3000130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>6\u4e07\u5186<\/td>\n<td>4\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">130\u4e07\u5186\u8d85\u3000133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>3\u4e07\u5186<\/td>\n<td>2\u4e07\u5186<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n<p>\u3010\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" rel=\"noopener noreferrer\" target=\"_blank\">No.1195\u2003\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3011<\/p>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u7279\u5225\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308b\u4eba\u306e\u8981\u4ef6<\/strong><\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u6cd5\u7684\u306b\u5a5a\u59fb\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c133\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<li>\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u914d\u5076\u8005\u304c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3042\u308b\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u914d\u5076\u8005\u304c\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53d7\u7d66\u8005\u306e\u6276\u990a\u89aa\u65cf\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3042\u308b\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h4><span id=\"4-1-4\">4-1-4.\u533b\u7642\u8cbb\u63a7\u9664<\/span><\/h4>\n<p><b class=\"yellow-line\">\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u3084\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u5e74\u959310\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\uff08\u6700\u9ad8200\u4e07\u5186\uff09\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059<\/b>\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u3001\u300c<b class=\"yellow-line\">\uff08\u305d\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u7dcf\u984d\uff0d\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d\uff09\uff0d10\u4e07\u5186\u203b<\/b>\u300d\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u7b97\u51fa\u3057\u307e\u3059\uff08\u203b\u305d\u306e\u5e74\u306e\u6240\u5f97\u5408\u8a08\u984d\u304c200\u4e07\u5186\u307e\u3067\u306e\u4eba\u306f\u6240\u5f97\u5408\u8a08\u91d1\u984d\u306e5\uff05\uff09\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306a\u3069\u89aa\u65cf\u306e\u5206\u306e\u533b\u7642\u8cbb\u3092\u307e\u3068\u3081\u3066\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u306f\u6761\u4ef6\u3068\u306f\u306a\u3089\u305a\u3001\u5171\u50cd\u304d\u306e\u592b\u5a66\u3067\u3082\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u3066\u3001\u59bb\u306e\u533b\u7642\u8cbb\u3092\u592b\u304c\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u592b\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u5e74\u91d1\u306a\u3069\u306e\u751f\u6d3b\u8cbb\u304c\u5c11\u306a\u304f\u3001\u4ed5\u9001\u308a\u3067\u751f\u6d3b\u3092\u3057\u3066\u3044\u308b\u5225\u5c45\u306e\u89aa\u306e\u533b\u7642\u8cbb\u3082\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-2\">4-2.\u76f8\u7d9a\u7a0e\u3067\u4f7f\u308f\u308c\u308b\u5834\u5408<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3067\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u306b\u5bfe\u3057\u3066\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<h4><span id=\"4-2-1\">4-2-1.\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/span><\/h4>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3084\u4e8b\u696d\u3092\u3057\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u305d\u306e\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u984d\u309250\uff5e80\uff05\u6e1b\u984d\u3067\u304d\u308b\u7279\u4f8b\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<blockquote>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th colspan=\"3\">\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u5b85\u5730\u7b49\u306e\u5229\u7528\u533a\u5206<\/th>\n<th colspan=\"2\">\u8981\u4ef6<\/th>\n<th>\u9650\u5ea6\u9762\u7a4d<\/th>\n<th>\u6e1b\u984d\u3055\u308c\u308b\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<th rowspan=\"5\">\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49<\/th>\n<th colspan=\"2\">\u8cb8\u4ed8\u4e8b\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u7528\u306e\u5b85\u5730\u7b49<\/th>\n<td>\u2460<\/td>\n<td><strong>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49<\/td>\n<td>400\u33a1<\/td>\n<td>80\uff05<\/td>\n<\/tr>\n<tr>\n<th rowspan=\"4\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u306e\u5b85\u5730\u7b49<\/th>\n<th rowspan=\"2\">\u4e00\u5b9a\u306e\u6cd5\u4eba\u306b\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3001\u305d\u306e\u6cd5\u4eba\u306e\u4e8b\u696d(\u8cb8\u4ed8\u4e8b\u696d\u3092\u9664\u304d\u307e\u3059\u3002)\u7528\u306e\u5b85\u5730\u7b49<\/th>\n<td>\u2461<\/td>\n<td><strong>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49<\/td>\n<td>400\u33a1<\/td>\n<td>80\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td><strong>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49<\/td>\n<td>200\u33a1<\/td>\n<td>50\uff05<\/td>\n<\/tr>\n<tr>\n<th>\u4e00\u5b9a\u306e\u6cd5\u4eba\u306b\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3001\u305d\u306e\u6cd5\u4eba\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u306e\u5b85\u5730\u7b49<\/th>\n<td>\u2463<\/td>\n<td><strong>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49<\/td>\n<td>200\u33a1<\/td>\n<td>50\uff05<\/td>\n<\/tr>\n<tr>\n<th>\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u306e\u5b85\u5730\u7b49<\/th>\n<td>\u2464<\/td>\n<td><strong>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49<\/td>\n<td>200\u33a1<\/td>\n<td>50\uff05<\/td>\n<\/tr>\n<tr>\n<th colspan=\"3\">\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49<\/th>\n<td>\u2465<\/td>\n<td><strong>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49<\/td>\n<td>330\u33a1<\/td>\n<td>80\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n<p>\u3010\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" rel=\"noopener noreferrer\" target=\"_blank\">No.4124\u2003\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09\uff5c\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3011<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3067\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u3084\u4e8b\u696d\u7528\u306e\u5b85\u5730\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u5c45\u4f4f\u7528\u306e\u5b85\u5730\u3084\u3001\u88ab\u76f8\u7d9a\u4eba\u3084\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u4e8b\u696d\u7528\u306e\u5b85\u5730\u7b49\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u2026<\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u88ab\u76f8\u7d9a\u4eba\u540d\u7fa9\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u5b50\u3069\u3082\u304c\u4f4f\u3093\u3067\u3044\u305f<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u540d\u7fa9\u306e\u5e97\u8217\u3067\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u5b50\u3069\u3082\u304c\u5546\u58f2\u3092\u3057\u3066\u3044\u305f<\/li>\n<\/ul>\n<p>\u3053\u306e\u5834\u5408\u3001\u5b50\u3069\u3082\u304c\u751f\u6d3b\u8cbb\u306e\u63f4\u52a9\u3092\u53d7\u3051\u3066\u3044\u305f\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u3055\u308c\u3066\u3044\u305f\u3068\u3044\u3063\u305f\u5b9f\u614b\u304c\u3042\u308b\u3068\u3001\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u3068\u5224\u65ad\u3055\u308c\u3001\u672c\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/encyclopedia\/dic01_133.html\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\uff5e\u6982\u8981\u30fb\u8981\u4ef6\u30fb\u3088\u304f\u3042\u308bQ&#038;A\u306a\u3069\u3059\u3079\u3066\u89e3\u8aac\uff5e<\/a>\u300d\u300c<a href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E3%81%93%E3%81%A8\/household-economy-2046\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u300c\u751f\u8a08\u3092\u4e00\u300d\u306e\u610f\u5473<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"4-3\">4-3.\u305d\u306e\u4ed6<\/span><\/h3>\n<p>\u6240\u5f97\u7a0e\u3084\u76f8\u7d9a\u7a0e\u4ee5\u5916\u3067\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<h4><span id=\"4-3-1\">4-3-1.\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u7533\u3057\u8fbc\u307f<\/span><\/h4>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u7533\u3057\u8fbc\u307f\u306b\u304a\u3044\u3066\u3001\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u4eba\u6570\u300d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5be9\u67fb\u3092\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u9805\u76ee\u3067\u3042\u308a\u3001\u305d\u306e\u4e16\u5e2f\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u53ce\u5165\u304c\u3042\u308b\u306e\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306b\u304a\u3044\u3066\u3001\u592b\u304c\u50cd\u3044\u3066\u3044\u3066\u59bb\u304c\u5c02\u696d\u4e3b\u5a66\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u306e\u4eba\u6570\u306f\u300c2\u4eba\u300d\u3067\u3001\u4e16\u5e2f\u5e74\u53ce\u306f\u300c\u592b\u306e\u5e74\u53ce\u300d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"4-3-2\">4-3-2.\u4e00\u90e8\u306e\u76f8\u7d9a\u624b\u7d9a\u304d<\/span><\/h4>\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u3001\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u624b\u7d9a\u304d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001<b class=\"yellow-line\">\u907a\u65cf\u5e74\u91d1\u3084\u7279\u5225\u907a\u65cf\u5f14\u6170\u91d1\u3001\u5404\u7a2e\u793e\u4f1a\u4fdd\u967a\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u57cb\u846c\u6599\uff08\u846c\u796d\u8cbb\uff09\u3092\u8acb\u6c42\u3059\u308b\u5834\u5408<\/b>\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3067\u4f55\u5ea6\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u907a\u65cf\u5e74\u91d1\u3084\u57cb\u846c\u6599\u306a\u3069\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u300c\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u89aa\u65cf\u300d\u3068\u8003\u3048\u65b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5185\u7e01\u95a2\u4fc2\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<h2><span id=\"5\">5.\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u306f\uff1f<\/span><\/h2>\n<p>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u5404\u7a2e\u63a7\u9664\u3092\u9069\u7528\u3055\u305b\u308b\u969b\u3001\u5404\u7a2e\u7533\u544a\u66f8\u985e\u306b\u6276\u990a\u5bb6\u65cf\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u306e\u307f\u3068\u306a\u308a\u307e\u3059\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306a\u3069\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u304c\u6d77\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u304a\u3088\u3073\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u63d0\u51fa\u3084\u63d0\u793a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/kokugai\/index.htm\" rel=\"noopener noreferrer\" target=\"_blank\">\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"5-1\">5-1.\u76f8\u7d9a\u306e\u969b\u306b\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u306f\uff1f<\/span><\/h3>\n<p>\u76f8\u7d9a\u306e\u969b\u306b\u3001\u4f55\u3089\u304b\u306e\u76f8\u7d9a\u624b\u7d9a\u304d\u3067\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u300c\u751f\u8a08\u540c\u4e00\u95a2\u4fc2\u8a3c\u660e\u66f8\u985e\u7b49\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u540c\u5c45\u3057\u3066\u3044\u305f\u5834\u5408<\/strong><\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968\u9664\u7968\u3068\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7968<\/li>\n<li>\u6d88\u9664\u8005\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u3092\u542b\u3080\u4e16\u5e2f\u5168\u54e1\u306e\u4f4f\u6c11\u7968<\/li>\n<li>\u6238\u7c4d\u306e\u9644\u8868<\/li>\n<\/ul>\n<\/div>\n<div class=\"attention a-2\">\n<p><strong>\u5225\u5c45\u3057\u3066\u3044\u305f\u5834\u5408<\/strong><\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u5065\u5eb7\u4fdd\u967a\u8a3c\u306e\u5199\u3057<\/li>\n<li>\u7d66\u4e0e\u660e\u7d30\u3084\u8cc3\u91d1\u53f0\u5e33\u7b49\u306e\u5199\u3057<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\uff08\u53ce\u53d7\u5370\u3042\u308a\uff09<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u8a3c\u660e\u5370\u3042\u308a\uff09<\/li>\n<li>\u4ed5\u9001\u308a\u306e\u4e8b\u5b9f\u304c\u308f\u304b\u308b\u9810\u91d1\u901a\u5e33\u306e\u30b3\u30d4\u30fc<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u304a\u3044\u3066\u3082\u3001\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u89aa\u65cf\u3067\u3042\u308b\u3068\u3044\u3046\u8a3c\u660e\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u306b\u4f75\u305b\u3066\u3001\u4e0a\u8a18\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"6\">6.\u307e\u3068\u3081<\/span><\/h2>\n<p><b class=\"yellow-line\">\u7a0e\u5236\u4e0a\u306b\u304a\u3051\u308b\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\uff08\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u89aa\u65cf\u300d\uff09\u3067\u306f\u3001\u300c\u540c\u3058\u8ca1\u5e03\u304b\u3089\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u300d\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5225\u5c45\u3092\u3057\u3066\u3044\u3066\u3082\u3001\u751f\u6d3b\u8cbb\u3092\u51fa\u3057\u3066\u3044\u305f\u308a\u4f59\u6687\u306b\u5bb6\u65cf\u3068\u904e\u3054\u3057\u305f\u308a\u3057\u3066\u3044\u308c\u3070\u3001\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6240\u5f97\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306b\u304a\u3044\u3066\u306f\u300c\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u300d\u306e\u7acb\u6cd5\u8da3\u65e8\u304c\u7570\u306a\u308a\u307e\u3059\u3057\u3001\u76f8\u7d9a\u306b\u304a\u3051\u308b\u907a\u65cf\u5e74\u91d1\u3084\u57cb\u846c\u6599\uff08\u57cb\u846c\u8cbb\uff09\u306f\u300c\u751f\u8a08\u7dad\u6301\u300d\u306e\u8003\u3048\u65b9\u81ea\u4f53\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u308b\u3068\u69d8\u3005\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u4f55\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u65b9\u304c\u307b\u3068\u3093\u3069\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u4e0d\u660e\u70b9\u304c\u3042\u308b\u65b9\u306f\u3001\u76f8\u7d9a\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-1\">6-1.\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306b\u3054\u76f8\u8ac7\u3092<\/span><\/h3>\n<p><b class=\"yellow-line\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306f\u3001\u5e74\u95933,000\u4ef6\u8d85\u3048\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u7e3e\u3092\u8a87\u308b\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/b>\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u3067\u306f\u3001\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u89aa\u65cf\u304c\u4f4f\u3093\u3067\u3044\u305f\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u304b\u5426\u304b\u3068\u3044\u3063\u305f\u3054\u76f8\u8ac7\u3092\u627f\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u907a\u65cf\u5e74\u91d1\u3084\u57cb\u846c\u6599\u3068\u3044\u3063\u305f\u3001\u5404\u7a2e\u7d66\u4ed8\u91d1\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306f\u3001<b class=\"yellow-line\">\u3059\u3067\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3055\u308c\u3066\u3044\u308b\u304a\u5ba2\u69d8\u3067\u3057\u305f\u3089\u3001\u521d\u56de\u76f8\u8ac7\u304c\u7121\u6599\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u307e\u305a\u306f<a href=\"https:\/\/chester-tax.com\/contact\/contact.php\">\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/a><\/b>\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6240\u5f97\u7a0e\u3084\u76f8\u7d9a\u7a0e\u306a\u3069\u306e\u63a7\u9664\u8981\u4ef6\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u7533\u8fbc\u30d5\u30a9\u30fc\u30e0\u306a\u3069\u306b\u3001\u300c\u751f\u8a08\u3092\u540c\u4e00\u3068\u3059\u308b\u5bb6\u65cf\uff08\u751f\u8a08\u3092\u4e00\u3068\u3059\u308b\u89aa\u65cf\uff09\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u76ee\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u307f\u306a\u3055\u3093\u306f\u3001\u5177\u4f53\u7684\u306b\u8ab0\u304c\u8a72\u5f53\u3059\u308b\u306e\u304b\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\uff1f \u751f\u8a08\u3092\u540c\u4e00\u3068 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":12735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1398"}],"collection":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/users\/267"}],"replies":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/comments?post=1398"}],"version-history":[{"count":7,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1398\/revisions"}],"predecessor-version":[{"id":25529,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1398\/revisions\/25529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/12735"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=1398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=1398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=1398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}