{"id":14960,"date":"2015-06-18T19:31:37","date_gmt":"2015-06-18T10:31:37","guid":{"rendered":""},"modified":"2023-09-28T15:53:52","modified_gmt":"2023-09-28T06:53:52","slug":"%e8%aa%bf%e6%95%b4%e6%b0%b4%e7%94%b0%e3%81%ab%e5%af%be%e3%81%99%e3%82%8b%e7%b4%8d%e7%a8%8e%e7%8c%b6%e4%ba%88%e3%81%ae%e9%81%a9%e7%94%a8%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/%e8%aa%bf%e6%95%b4%e6%b0%b4%e7%94%b0%e3%81%ab%e5%af%be%e3%81%99%e3%82%8b%e7%b4%8d%e7%a8%8e%e7%8c%b6%e4%ba%88%e3%81%ae%e9%81%a9%e7%94%a8%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-14960","title":{"rendered":"\u8abf\u6574\u6c34\u7530\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u5e02\u533a\u753a\u6751\u306e\u6c34\u7530\u6d3b\u6027\u5316\u8a08\u753b\u306b\u5f93\u3063\u3066\u8a2d\u3051\u3089\u308c\u308b\u8abf\u6574\u6c34\u7530\u3092\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u3001\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4ee5\u4e0b\u3067\u89e3\u8aac\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=\"#i\">\u8abf\u6574\u6c34\u7530\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-2\">\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u8abf\u6574\u6c34\u7530\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u3042\u308b\u8cea\u554f\u8005\u304b\u3089\u3001\u56fd\u7a0e\u5e81\u306b\u5bfe\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cea\u554f\u304c\u306a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u7c73\u306e\u751f\u7523\u8abf\u6574\u306e\u305f\u3081\u306e\u8abf\u6574\u6c34\u7530\u3092\u3001\u8fb2\u696d\u3092\u55b6\u3080\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u4e00\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u3001\u304b\u3064\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u55b6\u3093\u3067\u3044\u305f\u8fb2\u696d\u3092\u627f\u7d99\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8abf\u6574\u6c34\u7530\u306b\u306f\u3001\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u5426\u304b\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u3044\u3046\u8abf\u6574\u6c34\u7530\u3068\u306f\u3001\u7c73\u306e\u751f\u7523\u8abf\u6574\u306e\u305f\u3081\u306b\u3001\u5404\u5e74\u3054\u3068\u306b\u5e02\u753a\u6751\u6c34\u7530\u6d3b\u6027\u5316\u8a08\u753b\u306b\u3088\u308a\u3001\u8fb2\u5730\u3067\u3042\u308b\u6c34\u7530\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u8fb2\u5bb6\u306e\u9078\u629e\u306b\u3088\u308a\u300c\u6c34\u3092\u5f35\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5e38\u306b\u3001\u6c34\u7a32\u306e\u751f\u7523\u529b\u304c\u7dad\u6301\u3055\u308c\u308b\u72b6\u614b\u306b\u7ba1\u7406\u300d\u3059\u308b\u304c\u3001\u8015\u4f5c\u3092\u3057\u3066\u3044\u306a\u3044\u6c34\u7530\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8cea\u554f\u306b\u5bfe\u3057\u3001\u56fd\u7a0e\u5e81\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u56de\u7b54\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8fb2\u5730\u6cd5\u4e0a\u306e\u8fb2\u5730\u306f\u3001\u8fb2\u5730\u6cd5\u7b2c2\u6761\u7b2c1\u9805\u306b\u304a\u3044\u3066\u300c\u8015\u4f5c\u306e\u76ee\u7684\u306b\u4f9b\u3055\u308c\u308b\u571f\u5730\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8015\u4f5c\u306e\u76ee\u7684\u306b\u4f9b\u3055\u308c\u308b\u8fb2\u5730\u3068\u306f\u3001\u73fe\u306b\u8015\u4f5c\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u307b\u304b\u3001\u73fe\u306b\u8015\u4f5c\u3055\u308c\u3066\u3044\u306a\u3044\u571f\u5730\u306e\u3046\u3061\u73fe\u72b6\u304c\u8015\u4f5c\u3057\u5f97\u308b\u72b6\u614b\u306b\u3042\u308a\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u3001\u8015\u4f5c\u3055\u308c\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3082\u542b\u307e\u308c\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3088\u3063\u3066\u3001\u8abf\u6574\u6c34\u7530\u306b\u3064\u3044\u3066\u3082\u3001\u305d\u308c\u304c\u5ba2\u89b3\u7684\u306b\u898b\u3066\u3001\u73fe\u72b6\u304c\u8015\u4f5c\u3057\u5f97\u308b\u72b6\u614b\u306b\u3042\u308a\u3001\u304b\u3064\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u8015\u4f5c\u3055\u308c\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u306b\u8a72\u5f53\u3059\u308b\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u8cea\u554f\u53ca\u3073\u305d\u308c\u306b\u5bfe\u3059\u308b\u56fd\u7a0e\u5e81\u306e\u56de\u7b54\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/18\/02.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u8abf\u6574\u6c34\u7530\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u300d<\/a>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/span><\/h3>\n<p>\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7279\u4f8b\u5bfe\u8c61\u8005\u304c\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u304c\u3001\u8fb2\u5730\u6cd5\u4e0a\u306e\u8fb2\u5730\u306b\u8a72\u5f53\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u4ed6\u306b\u3082\u3001\uff081\uff09\u53ca\u3073\uff082\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\uff081\uff09\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u3001\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u65e8\u3092\u8a18\u8f09\u3057\u3001\u304b\u3064\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u5185\u306b\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/strong><br \/>\n<strong>\uff082\uff09\u4ee5\u4e0b\u306e\uff08\u30a4\uff09\uff5e\uff08\u30db\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/strong><br \/>\n\uff08\u30a4\uff09\u88ab\u76f8\u7d9a\u4eba\u304c\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u8fb2\u5730\u7b49\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u5185\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u305f\u3082\u306e<br \/>\n\uff08\u30ed\uff09\u88ab\u76f8\u7d9a\u4eba\u304c\u7279\u5b9a\u8cb8\u4ed8\u3092\u884c\u3063\u3066\u3044\u305f\u8fb2\u5730\u7b49\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u5185\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u305f\u3082\u306e<br \/>\n\uff08\u30cf\uff09\u88ab\u76f8\u7d9a\u4eba\u304c\u55b6\u8fb2\u56f0\u96e3\u6642\u8cb8\u4ed8\u3092\u884c\u3063\u3066\u3044\u305f\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u7267\u8349\u5730\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u3055\u308c\u305f\u3082\u306e<br \/>\n\uff08\u30cb\uff09\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u7b49\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u6642\u307e\u3067\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53c8\u306f\u7d0d\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u305f\u3082\u306e<br \/>\n\uff08\u30db\uff09\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u5e74\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u3082\u306e<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u672c\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u306610\u304b\u6708\u306e\u671f\u9650\u5185\u306b\u3001\u5fc5\u305a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5e02\u533a\u753a\u6751\u306e\u6c34\u7530\u6d3b\u6027\u5316\u8a08\u753b\u306b\u5f93\u3063\u3066\u8a2d\u3051\u3089\u308c\u308b\u8abf\u6574\u6c34\u7530\u3092\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u3001\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002 \uff5e\u76ee\u6b21\uff5e\u8abf\u6574\u6c34\u7530\u306b\u5bfe\u3059\u308b\u7d0d [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":14457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14960"}],"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=14960"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14960\/revisions"}],"predecessor-version":[{"id":18710,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14960\/revisions\/18710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/14457"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=14960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}