{"id":14807,"date":"2015-06-18T21:12:33","date_gmt":"2015-06-18T12:12:33","guid":{"rendered":""},"modified":"2023-09-13T15:51:38","modified_gmt":"2023-09-13T06:51:38","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e5%9f%ba%e6%9c%ac%e9%80%9a%e9%81%94%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%80%8c%e8%bf%94%e9%82%84%e9%87%91%e3%81%9d%e3%81%ae%e4%bb%96%e3%81%93%e3%82%8c%e3%81%ab%e6%ba%96","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e5%9f%ba%e6%9c%ac%e9%80%9a%e9%81%94%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%80%8c%e8%bf%94%e9%82%84%e9%87%91%e3%81%9d%e3%81%ae%e4%bb%96%e3%81%93%e3%82%8c%e3%81%ab%e6%ba%96-14807","title":{"rendered":"\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u300c\u8fd4\u9084\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\u300d\u306e\u610f\u7fa9"},"content":{"rendered":"<p>\u751f\u547d\u4fdd\u967a\u3084\u640d\u5bb3\u4fdd\u967a\u306f\u3001\u57fa\u672c\u7684\u306b\u305d\u306e\u4fdd\u967a\u306e\u4fdd\u967a\u5bfe\u8c61\u306e\u75c5\u6c17\u3084\u4e8b\u6545\u306a\u3069\u304c\u8d77\u3053\u308b\uff08\u4fdd\u967a\u4e8b\u6545\uff09\u3053\u3068\u3067\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4f55\u3082\u8d77\u3053\u3089\u306a\u304f\u3066\u3082\u6e80\u671f\u3092\u8fce\u3048\u308c\u3070\u6e80\u671f\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u3084\u3001\u4fdd\u967a\u4e8b\u6545\u304c\u8d77\u3053\u3089\u306a\u3051\u308c\u3070\u4e00\u5207\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u306e\u306a\u3044\u3001\u3044\u308f\u3086\u308b\u300c\u639b\u3051\u6368\u3066\u300d\u306e\u4fdd\u967a\u3082\u3042\u308a\u307e\u3059\u3002<br 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class=\"dictionary\">\n<tbody>\n<tr>\n<th>\u30d1\u30bf\u30fc\u30f3<\/th>\n<th>\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8005<\/th>\n<th>\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba<\/th>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/th>\n<\/tr>\n<tr>\n<td>A<\/td>\n<td>\u76f8\u7d9a\u4eba<\/td>\n<td>\u76f8\u7d9a\u4eba<\/td>\n<td>\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>\u88ab\u76f8\u7d9a\u4eba<\/td>\n<td>\u76f8\u7d9a\u4eba<\/td>\n<td>\u76f8\u7d9a\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>C<\/td>\n<td>\u76f8\u7d9a\u4eba<\/td>\n<td>\u76f8\u7d9a\u4eba\u4ee5\u5916<\/td>\n<td>\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u30d1\u30bf\u30fc\u30f3B\u3067\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a\u6599\u306e\u4e00\u90e8\u3060\u3051\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u958b\u59cb\u307e\u3067\u306b\u6255\u3044\u8fbc\u307e\u308c\u305f\u4fdd\u967a\u6599\u306e\u4e2d\u3067\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u8ca0\u62c5\u3057\u305f\u5272\u5408\u5206\u3060\u3051\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\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=\"#i\">\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u300c\u8fd4\u9084\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\u300d\u306e\u610f\u7fa9<\/a><ul><li><a href=\"#1\">\uff081\uff09\u8fd4\u9084\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e<\/a><\/li><li><a href=\"#2\">\uff082\uff09\u4fdd\u967a\u306e\u6a29\u5229\u304c\u76f8\u7d9a\u3055\u308c\u308b\u304b\u3069\u3046\u304b<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u300c\u8fd4\u9084\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\u300d\u306e\u610f\u7fa9<\/span><\/h3>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u4fdd\u967a\u306e\u6a29\u5229\u306f\u76f8\u7d9a\u3055\u308c\u3001\u76f8\u7d9a\u3055\u308c\u305f\u6a29\u5229\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u308f\u308c\u308b\u4fdd\u967a\u91d1\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3001\u4fdd\u967a\u306e\u6a29\u5229\u304c\u76f8\u7d9a\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3067\u304d\u306a\u3051\u308c\u3070\u4fdd\u967a\u91d1\u306e\u8acb\u6c42\u3082\u3067\u304d\u307e\u305b\u3093\u3057\u3001\u5f53\u7136\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u4fdd\u967a\u306e\u6a29\u5229\u304c\u76f8\u7d9a\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5224\u65ad\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u7b2c3\u53f7\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff62\u8fd4\u9084\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\uff63\u3092\u4ee5\u3066\u884c\u3044\u307e\u3059\uff08\u306a\u304a\u3001\u3053\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/04.htm#a-3_39\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u90543-39<\/a>\u3067\u8a73\u3057\u304f\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\uff09\u3002<\/p>\n<h4><span id=\"1\">\uff081\uff09\u8fd4\u9084\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e<\/span><\/h4>\n<p>\uff62\u8fd4\u9084\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\uff63\u3068\u3044\u3046\u306e\u306f\u3001\u4fdd\u967a\u5951\u7d04\u3067\u652f\u6255\u308f\u308c\u308b\u304a\u91d1\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u4fdd\u967a\u91d1\u3000\u2026\u2026\u2026\u2026\u3000\u6b7b\u4ea1\u4fdd\u967a\u306a\u3069\u3067\u3001\u4fdd\u967a\u4e8b\u6545\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u652f\u6255\u308f\u308c\u308b\u304a\u91d1\u3067\u3059\u3002<\/p>\n<p>\u30fb\u7d66\u4ed8\u91d1\u3000\u2026\u2026\u2026\u2026\u3000\u4fdd\u967a\u91d1\u4ee5\u5916\u3067\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u304a\u91d1\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u7279\u7d04\u306a\u3069\u3067\u624b\u8853\u3084\u5165\u9662\u6642\u306b\u652f\u6255\u308f\u308c\u308b\u304a\u91d1\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6e80\u671f\u91d1\u3000\u2026\u2026\u2026\u2026\u3000\u6e80\u671f\u578b\u306e\u4fdd\u967a\u3067\u6e80\u671f\u3092\u8fce\u3048\u305f\u5834\u5408\u306b\u652f\u6255\u308f\u308c\u308b\u304a\u91d1\u3067\u3059\u3002\u672c\u6765\u306f\u4fdd\u967a\u91d1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u304a\u91d1\u306e\u4e00\u90e8\u3067\u3059\u306e\u3067\u3001\u4fdd\u967a\u91d1\u306e\u4e00\u7a2e\u3068\u3082\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u30fb\u89e3\u7d04\u6255\u623b\u91d1\u3000\u2026\u2026\u3000\u4fdd\u967a\u3092\u89e3\u7d04\u3057\u305f\u5834\u5408\u306b\u6255\u3044\u623b\u3055\u308c\u308b\u304a\u91d1\u3067\u3059\u3002\u8fd4\u9084\u91d1\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u304a\u91d1\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u7136\u76f8\u5fdc\u306e\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u6b7b\u4ea1\u4fdd\u967a\u3067\u3042\u3063\u3066\u3082\u3001\u88ab\u4fdd\u967a\u8005\u304c\u81ea\u6bba\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3057\u3001\u533b\u7642\u4fdd\u967a\u3067\u306f\u652f\u6255\u308f\u308c\u308b\u75c5\u6c17\u306e\u7a0b\u5ea6\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff62\u639b\u3051\u6368\u3066\uff63\u306e\u533b\u7642\u4fdd\u967a\u306e\u5834\u5408\u306f\u88ab\u4fdd\u967a\u8005\u304c\u6b7b\u4ea1\u3059\u308c\u3070\u306a\u3093\u306e\u652f\u6255\u3044\u3082\u306a\u304f\u89e3\u9664\u3055\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4><span 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