{"id":1752,"date":"2025-11-04T09:00:15","date_gmt":"2025-11-04T00:00:15","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1752"},"modified":"2025-11-04T13:52:16","modified_gmt":"2025-11-04T04:52:16","slug":"relative-debt","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/relative-debt-1752","title":{"rendered":"\u89aa\u65cf\u304b\u3089\u306e\u501f\u5165\u91d1\u3067\u3082\u76f8\u7d9a\u7a0e\u304b\u3089\u50b5\u52d9\u63a7\u9664\u304c\u53ef\u80fd"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u969b\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u50b5\u52d9\u306f\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u89aa\u65cf\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u8d08\u4e0e\u3067\u306f\uff1f\u300d\u300c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\uff1f\u300d\u3068\u7591\u308f\u308c\u3084\u3059\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u89aa\u65cf\u304b\u3089\u306e\u501f\u5165\u91d1\u3092\u50b5\u52d9\u63a7\u9664\u3059\u308b\u305f\u3081\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\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\uff0e\u89aa\u65cf\u304b\u3089\u306e\u501f\u5165\u91d1\u3067\u3082\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u50b5\u52d9\u63a7\u9664\u304c\u53ef\u80fd<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u501f\u5165\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u50b5\u52d9\u3068\u78ba\u5b9f\u306b\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u300d<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2\uff0e\u7a0e\u52d9\u7f72\u306b\u6307\u6458\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u65b9\u6cd5<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u300c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u300d\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u91d1\u92ad\u3092\u8cb8\u3059\u5834\u5408\u306f\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u632f\u308a\u8fbc\u3080<\/a><\/li><li><a href=\"#2-3\">2-3\uff0e\u8fd4\u6e08\u306b\u3082\u91d1\u878d\u6a5f\u95a2\u306e\u632f\u308a\u8fbc\u307f\u3092\u5229\u7528\u3059\u308b<\/a><\/li><li><a href=\"#2-4\">2-4\uff0e\u501f\u308a\u624b\u304c\u8fd4\u6e08\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u501f\u5165\u91d1\u306f<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u89aa\u65cf\u304b\u3089\u306e\u501f\u5165\u91d1\u3067\u3082\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u50b5\u52d9\u63a7\u9664\u304c\u53ef\u80fd<\/span><\/h2>\n<h3><span id=\"1-1\">1-1\uff0e\u501f\u5165\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/h3>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3068\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u300e\u76f8\u7d9a\u7a0e\u6cd5\u300f\u7b2c13\u6761\u30fb\u7b2c14\u6761\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306f\u3001\u907a\u7523\u7dcf\u984d\uff08\u76f8\u7d9a\u6642\u6e05\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8d08\u4e0e\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u4fa1\u984d\u3092\u52a0\u7b97\uff09\u304b\u3089\u6b21\u306e\u3082\u306e\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n1\uff0e\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u3067\u76f8\u7d9a\u958b\u59cb\u306e\u969b\u306b\u78ba\u5b9f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\uff08\u516c\u79df\u516c\u8ab2\u3092\u542b\u3080\uff09\u3002\u88ab\u76f8\u7d9a\u4eba\u306b\u8ab2\u3055\u308c\u308b\u516c\u79df\u516c\u8ab2\u306e\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5f8c\u306b\u7b97\u51fa\u3057\u3066\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u516c\u79df\u516c\u8ab2\u306b\u3064\u3044\u3066\u3082\u3001\u50b5\u52d9\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n2\uff0e\u88ab\u76f8\u7d9a\u4eba\u306b\u4fc2\u308b\u846c\u5f0f\u8cbb\u7528<\/p><\/blockquote>\n<p>\u3064\u307e\u308a\u3001\u6cd5\u5f8b\u4e0a\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u306b\u78ba\u5b9a\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u501f\u5165\u91d1\u306f\u3001\u8cb8\u3057\u624b\u304c\u89aa\u65cf\u3067\u3042\u308d\u3046\u3068\u3001\u907a\u7523\u7dcf\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u306e\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u50b5\u52d9\u3068\u78ba\u5b9f\u306b\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u300d<\/span><\/h3>\n<p>\u3057\u304b\u3057\u3001\u89aa\u65cf\u9593\uff08\u7279\u306b\u89aa\u5b50\u9593\uff09\u306e\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u8fd4\u305b\u308b\u3068\u304d\u306b\u8fd4\u3057\u3066\u304f\u308c\u308c\u3070\u3044\u3044\u300d\u300c\u8fd4\u6e08\u306f\u51fa\u4e16\u6255\u3044\u3067\u300d\u3068\u3044\u3063\u305f\u3042\u3044\u307e\u3044\u306a\u53d6\u308a\u6271\u3044\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u306b\u3064\u3044\u3066\u3001\u501f\u7528\u6642\u306b\u53d6\u308a\u6c7a\u3081\u3066\u304a\u304f\u3079\u304d\u5229\u606f\u3084\u8fd4\u6e08\u671f\u65e5\u306a\u3069\u306a\u304f\u3001\u501f\u308a\u624b\u304c\u8fd4\u6e08\u3057\u3066\u3044\u308b\u69d8\u5b50\u3082\u306a\u3044\u3068\u3044\u3046\u4f8b\u304c\u591a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u3093\u306a\u91d1\u92ad\u306e\u8cb8\u3057\u501f\u308a\u3067\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u672c\u5f53\u306b\u501f\u91d1\u306a\u306e\u304b\u3002\u5b9f\u8cea\u306f\u8d08\u4e0e\u3067\u306f\u306a\u3044\u306e\u304b\u300d\u3068\u7591\u308f\u308c\u3066\u3082\u4ed5\u65b9\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u501f\u5165\u91d1\u3092\u50b5\u52d9\u63a7\u9664\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u3053\u308c\u306f\u78ba\u5b9f\u306b\u50b5\u52d9\u3067\u3042\u308b\u300d\u3068\u7a0e\u52d9\u7f72\u306b\u8a8d\u3081\u3055\u305b\u308b\u3060\u3051\u306e\u8a3c\u62e0\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e00\u5fdc\u3001\u300c\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u905414-1\u300d\u306b\u306f\u3001\u300c\u50b5\u52d9\u304c\u78ba\u5b9f\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u3057\u3082\u66f8\u9762\u306e\u8a3c\u62e0\u304c\u3042\u308b\u3053\u3068\u3092\u5fc5\u8981\u3068\u3057\u306a\u3044\u300d\u3068\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u66f8\u9762\u306b\u3088\u308b\u8a3c\u62e0\u304c\u3042\u308b\u65b9\u304c\u7a0e\u52d9\u7f72\u3092\u7d0d\u5f97\u3055\u305b\u3084\u3059\u3044\u306e\u304c\u73fe\u5b9f\u3067\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u7a0e\u52d9\u7f72\u306b\u6307\u6458\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u65b9\u6cd5<\/span><\/h2>\n<p>\u3067\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u3053\u308c\u306f\u8d08\u4e0e\u3067\u306f\u306a\u3044\u306e\u304b\u300d\u3068\u6307\u6458\u3055\u308c\u305a\u306b\u300c\u50b5\u52d9\u3067\u3042\u308b\u300d\u3068\u8a8d\u3081\u3055\u305b\u308b\u306b\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u300c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u300d\u3092\u4f5c\u6210\u3059\u308b<\/span><\/h3>\n<p>\u4e00\u822c\u7684\u306b\u3001\u91d1\u92ad\u3092\u8cb8\u3059\u30fb\u501f\u308a\u308b\u969b\u306b\u306f\u3001\u8cb8\u3057\u501f\u308a\u306e\u4e8b\u5b9f\u3084\u5229\u606f\u3001\u8fd4\u6e08\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u305f\u300c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u300d\uff08\u3044\u308f\u3086\u308b\u501f\u7528\u66f8\uff09\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u300c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u300d\u304c\u6b63\u5f0f\u306a\u5951\u7d04\u66f8\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u501f\u91d1\u306e\u984d\u306b\u5fdc\u3058\u305f\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u901a\u5e38\u3001\u5951\u7d04\u66f8\u306f\u3001\u5f53\u4e8b\u8005\u53cc\u65b9\u304c\u4fdd\u7ba1\u3057\u3066\u7f6e\u3051\u308b\u3088\u3046\u306b2\u90e8\u4f5c\u6210\u3057\u307e\u3059\u304c\u3001\u53ce\u5165\u5370\u7d19\u4ee3\u306e\u7bc0\u7d04\u306e\u305f\u30811\u90e8\uff08\u50b5\u6a29\u8005\uff08\uff1d\u8cb8\u3057\u624b\uff09\u4fdd\u7ba1\u7528\uff09\u4f5c\u6210\u3057\u3066\u3042\u308c\u3070\u5341\u5206\u3067\u3059\u3002\u50b5\u52d9\u8005\uff08\uff1d\u501f\u308a\u624b\uff09\u304c\u63a7\u3048\u3092\u6301\u3063\u3066\u3044\u305f\u3044\u5834\u5408\u306f\u3001\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc\u3092\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span 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