{"id":1782,"date":"2025-11-10T15:00:43","date_gmt":"2025-11-10T06:00:43","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1782"},"modified":"2025-11-10T15:29:15","modified_gmt":"2025-11-10T06:29:15","slug":"property-tax","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/property-tax-1782","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u50b5\u52d9\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u542b\u307e\u308c\u308b\uff1f\u63a7\u9664\u306e\u6761\u4ef6\u30fb\u5171\u6709\u6301\u5206\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u5c11\u3057\u3067\u3082\u6e1b\u3089\u3057\u305f\u3044\u3082\u306e\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u9805\u76ee\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u969b\u306b\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u751f\u3058\u308b<span 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id=\"1-1\">1-1\uff0e\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3089\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u672a\u6255\u3044\u5206\u3082\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b<\/span><\/h3>\n<p>\u4e0d\u52d5\u7523\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u4e00\u3064\u304c\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u6bce\u5e741\u67081\u65e5\u306e\u6642\u70b9\u3067\u3001\u305d\u306e\u4e0d\u52d5\u7523\u306e\u6240\u6709\u8005\u3067\u3042\u308b\u4eba\u306b\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3051\u308c\u3069\u3082\u3001<span class=\"yellow-line\"><strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5e74\u306e\u672a\u6255\u3044\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u8a72\u5f53\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u4eba\u306b\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u751f\u3058\u308b\u306e\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u7fcc\u5e74\u304b\u3089\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3082\u3001\u5f53\u7136\u3001\u8a72\u5f53\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u4eba\u306b\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u306b\u89aa\u65cf\u304c\u8a71\u3057\u5408\u3063\u3066\u3044\u308b\u671f\u9593\u7b49\u3001\u8a72\u5f53\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u4eba\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u671f\u9593\u304c\u751f\u307e\u308c\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30016\u6708\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u7fa9\u52d9\u8005\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-26119 aligncenter\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/17330_shusei_02png.png\" alt=\"6\u6708\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u8005\" width=\"531\" height=\"298\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/17330_shusei_02png.png 1000w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/17330_shusei_02png-304x171.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/17330_shusei_02png-282x158.png 282w\" sizes=\"(max-width: 531px) 100vw, 531px\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8a72\u5f53\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u4eba\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u304c\u9023\u5e2f\u3067\u3001\u672a\u6255\u3044\u306e\u5206\u3082\u542b\u3081\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5404\u5e02\u533a\u753a\u6751\u306b\u300c\u76f8\u7d9a\u4eba\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u300d\u3092\u63d0\u51fa\u3057\u3001\u4ee3\u8868\u8005\u5b9b\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u3092\u9001\u3063\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u3092\u76f8\u7d9a\u4eba\u4ee3\u8868\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3060\u3051\u3067\u3042\u308a\u3001\u5b9f\u969b\u306e\u7d0d\u7a0e\u306f\u524d\u8ff0\u306e\u3088\u3046\u306b\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u304c\u9023\u5e2f\u3067\u884c\u3046\u306e\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u76f8\u7d9a\u7a0e\u306e\u50b5\u52d9\u63a7\u9664\u304c\u53ef\u80fd\u306a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7bc4\u56f2<\/span><\/h3>\n<p>\u76f8\u7d9a\u306b\u304a\u3044\u3066\u306f\u3001\u30d7\u30e9\u30b9\u306e\u8cc7\u7523\u3068\u501f\u5165\u91d1\u30fb\u672a\u6255\u3044\u91d1\u7b49\u306e\u30de\u30a4\u30ca\u30b9\u306e\u8cc7\u7523\u3092\u3001\u30bb\u30c3\u30c8\u3067\u76f8\u7d9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30d7\u30e9\u30b9\u306e\u8cc7\u7523\u3060\u3051\u76f8\u7d9a\u3059\u308b\u308f\u3051\u306b\u306f\u3044\u304b\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u50b5\u52d9\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u3059\u308b\u8cc7\u7523\u306e\u3046\u3061\u30de\u30a4\u30ca\u30b9\u306e\u8cc7\u7523\u3092\u30d7\u30e9\u30b9\u306e\u8cc7\u7523\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u3059\u308b\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002<\/p>\n<p>\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u50b5\u52d9\u300d\u306b\u306f\u3001\u501f\u5165\u91d1\u3084\u672a\u6255\u3044\u533b\u7642\u8cbb\u306a\u3069\u306e\u307b\u304b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u524d\u306b\u652f\u6255\u3044\u6e08\u307f\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u50b5\u52d9\u304b\u3089\u9664\u5916\u3055\u308c\u3001<span class=\"yellow-line\"><strong>\u672a\u6255\u3044\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3060\u3051\u304c\u50b5\u52d9\u3068\u3057\u3066\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/strong><\/span>\u3053\u308c\u306f\u3001\u672c\u6765\u88ab\u76f8\u7d9a\u4eba\u304c\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3060\u3068\u3044\u3046\u8003\u3048\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u5148\u307b\u3069\u3068\u540c\u69d8\u306b\u30016\u6708\u306b\u4ea1\u304f\u306a\u3063\u305f\u4f8b\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u7b2c1\u671f\u307e\u3067\u652f\u6255\u3044\u3092\u6e08\u307e\u305b\u3066\u3044\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3063\u305f\u7b2c2\uff5e4\u671f\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u984d\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-26118 aligncenter\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/\u50b5\u52d902.jpg\" alt=\"6\u6708\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u50b5\u52d9\u63a7\u9664\" width=\"381\" height=\"298\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/\u50b5\u52d902.jpg 719w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/\u50b5\u52d902-274x214.jpg 274w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/04\/\u50b5\u52d902-282x220.jpg 282w\" sizes=\"(max-width: 381px) 100vw, 381px\" \/><\/p>\n<p>\u306a\u304a\u3001\u50b5\u52d9\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7b2c13\u8868\u300c\u50b5\u52d9\u53ca\u3073\u846c\u5f0f\u8cbb\u7528\u306e\u660e\u7d30\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sozoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei12.pdf\" target=\"_blank\" rel=\"noopener\">\u672a\u7d0d\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/a>\u300d<\/p>\n<p>\u8a18\u5165\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u4e0d\u52d5\u7523\u304c\u5171\u6709\u306e\u5834\u5408\u306f\u76f8\u7d9a\u4eba\u306e\u6301\u3061\u5206\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u984d\u5206\u306e\u307f\u63a7\u9664<\/span><\/h2>\n<h3><span id=\"2-1\">2-1\uff0e\u5171\u6709\u4e0d\u52d5\u7523\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u76f8\u7d9a\u306b\u95a2\u9023\u3059\u308b\u5171\u6709\u4e0d\u52d5\u7523\u3068\u306f\u3001\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u304c\u4e00\u3064\u306e\u4e0d\u52d5\u7523\u3092\u305d\u308c\u305e\u308c\u306e\u5272\u5408\u3067\u5171\u6709\u3059\u308b\u72b6\u614b\u306e\u4e0d\u52d5\u7523\u3067\u3059\u3002\u3053\u306e\u5272\u5408\u306e\u3053\u3068\u3092\u3001\u300c\u6301\u3061\u5206\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a72\u5f53\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u3001\u8907\u6570\u306e\u5171\u6709\u76f8\u7d9a\u4eba\u304c\u65b0\u305f\u306b\u767b\u8a18\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u4e00\u62ec\u3067\u6301\u3061\u5206\u767b\u8a18\u3092\u3057\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u306e\u8ab0\u304b1\u4eba\u306e\u6301\u3061\u5206\u306e\u307f\u3092\u3001\u5358\u72ec\u3067\u767b\u8a18\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5171\u6709\u4e0d\u52d5\u7523\u306b\u304a\u3044\u3066\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u3059\u308b\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2460\u3000\u5171\u6709\u306e\u571f\u5730\u306e\u5229\u7528\u5f62\u614b\u3084\u5f62\u8cea\u306e\u5909\u66f4\u3001\u5efa\u7bc9<\/strong><br 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