{"id":3212,"date":"2024-09-20T08:00:17","date_gmt":"2024-09-19T23:00:17","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=3212"},"modified":"2024-11-13T11:17:46","modified_gmt":"2024-11-13T02:17:46","slug":"legal-inheritance","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/legal-inheritance-3212","title":{"rendered":"\u4ee3\u8972\u76f8\u7d9a\u306f\u990a\u5b50\u7e01\u7d44\u3067\u3082\u767a\u751f\u3059\u308b\uff01\u8981\u4ef6\u3084\u4ee3\u8972\u76f8\u7d9a\u4eba\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p>\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\u3001\u672c\u6765\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u7b49\u306e\u4e8b\u7531\u3067\u76f8\u7d9a\u3067\u304d\u306a\u3044\u4ee3\u308f\u308a\u306b\u3001\u305d\u306e\u4eba\u306e\u5b50\u3069\u3082\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4ee3\u8972\u76f8\u7d9a\u306f\u3001\u990a\u5b50\u7e01\u7d44\u3067\u3082\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<b 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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.\u4ee3\u8972\u76f8\u7d9a\u3068\u990a\u5b50\u7e01\u7d44\u306b\u3064\u3044\u3066<\/a><ul><li><a href=\"#1-1\">1-1.\u4ee3\u8972\u76f8\u7d9a\u3068\u306f<\/a><ul><li><a href=\"#1-1-1\">1-1-1.\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5351\u5c5e\uff08\u5b6b\uff09\u304c\u4ee3\u8972\u76f8\u7d9a<\/a><\/li><li><a href=\"#1-1-2\">1-1-2.\u88ab\u76f8\u7d9a\u4eba\u306e\u508d\u7cfb\u5351\u5c5e\uff08\u7525\u59ea\uff09\u304c\u4ee3\u8972\u76f8\u7d9a<\/a><\/li><\/ul><\/li><li><a href=\"#1-2\">1-2.\u990a\u5b50\u7e01\u7d44\u3068\u306f<\/a><ul><li><a href=\"#1-2-1\">1-2-1.\u666e\u901a\u990a\u5b50\u7e01\u7d44\u3068\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306e\u9055\u3044<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#2\">2.\u990a\u5b50\u7e01\u7d44\u3057\u305f\u5b50\u3069\u3082\u306f\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b<\/a><ul><li><a 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href=\"#5\">5.\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u4eba\u6570\u306b\u306f\u5236\u9650\u304c\u3042\u308b<\/a><ul><li><a href=\"#5-1\">5-1.\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3048\u65b9<\/a><\/li><li><a href=\"#5-2\">5-2.\u990a\u5b50\u306e\u4eba\u6570\u306e\u7b97\u5165\u5236\u9650\u304c\u95a2\u4fc2\u3057\u3066\u304f\u308b\u30b1\u30fc\u30b9<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6.\u990a\u5b50\u3067\u3082\u300c\u307f\u306a\u3057\u5b9f\u5b50\u300d\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u542b\u307e\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/a><ul><li><a href=\"#6-1\">6-1.\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\uff08\u76f4\u7cfb\u5351\u5c5e\u306e\u307f\uff09<\/a><\/li><li><a href=\"#6-2\">6-2.\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba<\/a><\/li><li><a href=\"#6-3\">6-3.\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306b\u3088\u3063\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba<\/a><\/li><\/ul><\/li><li><a href=\"#7\">7.\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c\u91cd\u8907\u3057\u3066\u5b6b\u990a\u5b50\u3067\u3082\u3042\u308b\u300c\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u300d\u306e\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/a><ul><li><a href=\"#7-1\">7-1.\u3069\u3046\u3057\u3066\u300c\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u300d\u306b\u306a\u308b\u306e\u304b<\/a><\/li><li><a href=\"#7-2\">7-2.\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u306e\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u8003\u3048\u65b9<\/a><\/li><li><a href=\"#7-3\">7-3.\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u306e\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306b\u4fc2\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3048\u65b9<\/a><\/li><\/ul><\/li><li><a href=\"#82\">8.\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u3092\u9632\u30502\u3064\u306e\u65b9\u6cd5<\/a><ul><li><a href=\"#8-1\">8-1.\u3059\u3067\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308c\u3070\u300c\u76f8\u7d9a\u653e\u68c4\u300d<\/a><\/li><li><a href=\"#8-2\">8-2.\u3053\u308c\u304b\u3089\u767a\u751f\u3059\u308b\u76f8\u7d9a\u306f\u300c\u6b7b\u5f8c\u96e2\u7e01\u300d<\/a><\/li><\/ul><\/li><li><a href=\"#9\">9.\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u4ee3\u8972\u76f8\u7d9a\u3068\u990a\u5b50\u7e01\u7d44\u306b\u3064\u3044\u3066<\/span><\/h2>\n<p>\u4ee3\u8972\u76f8\u7d9a\u3068\u990a\u5b50\u7e01\u7d44\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u77e5\u308b\u524d\u306b\u3001\u307e\u305a\u306f\u5404\u5236\u5ea6\u306e\u8a73\u7d30\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"1-1\">1-1.\u4ee3\u8972\u76f8\u7d9a\u3068\u306f<\/span><\/h3>\n<p><b class=\"yellow-line\">\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\u3001\u672c\u6765\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u7b49\u306e\u4e8b\u7531\u306b\u3088\u3063\u3066\u907a\u7523\u3092\u76f8\u7d9a\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4ee3\u308f\u308a\u306b\u300c\u672c\u6765\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u5b50\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\uff09\u300d\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059<\/b>\u3002<\/p>\n<p>\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u300c\u76f4\u7cfb\u5351\u5c5e\uff08\u5b6b\uff09\u300d\u3068\u300c\u508d\u7cfb\u5351\u5c5e\uff08\u7525\u59ea\uff09\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_887\" target=\"_blank\" rel=\"noopener noreferrer\">\u6c11\u6cd5\u7b2c887\u6761<\/a>\uff09\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u4e00\u5b9a\u306e\u7bc4\u56f2\u306e\u89aa\u65cf\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1609\" title=\"\" src=\"https:\/\/chester-tax.com\/wp-chester-tax\/wp-content\/uploads\/7122de3478876fabae2251759b818bcc.jpg\" alt=\"\u201d\u201d\" width=\"451\" height=\"635\" \/><br 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href=\"https:\/\/chester-tax.com\/encyclopedia\/15904.html\">\u4ee3\u8972\u76f8\u7d9a\u3068\u306f\uff1f\u3010\u56f3\u89e3\u3011\u5bfe\u8c61\u7bc4\u56f2\u3084\u76f8\u7d9a\u5272\u5408\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><span id=\"1-1-1\">1-1-1.\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5351\u5c5e\uff08\u5b6b\uff09\u304c\u4ee3\u8972\u76f8\u7d9a<\/span><\/h4>\n<p>\u4ee5\u4e0b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5351\u5c5e\uff08\u5b6b\uff09\u304c\u3001\u4ee3\u8972\u76f8\u7d9a\u3059\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2048\" title=\"\" src=\"\/wp-chester-tax\/wp-content\/uploads\/13b2d4db822eed622b857845151d6363.jpg\" alt=\" \" width=\"451\" height=\"402\" \/><\/p>\n<p>\u76f4\u7cfb\u5351\u5c5e\u3067\u3042\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u3082\u6b7b\u4ea1\u7b49\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u3072\u5b6b\u304c\u300c\u518d\u4ee3\u8972\u76f8\u7d9a\u4eba\u300d\u3068\u306a\u308a\u3001\u4f55\u4ee3\u5148\u307e\u3067\u3082\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u6a29\u5229\u304c\u79fb\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"1-1-2\">1-1-2.\u88ab\u76f8\u7d9a\u4eba\u306e\u508d\u7cfb\u5351\u5c5e\uff08\u7525\u59ea\uff09\u304c\u4ee3\u8972\u76f8\u7d9a<\/span><\/h4>\n<p>\u4ee5\u4e0b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u508d\u7cfb\u5351\u5c5e\uff08\u7525\u59ea\uff09\u304c\u3001\u4ee3\u8972\u76f8\u7d9a\u3059\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" title=\"\" src=\"https:\/\/chester-tax.com\/wp-chester-tax\/wp-content\/uploads\/25c7d30f278098a18b688c3cf678544a.jpg\" alt=\"\" width=\"449\" height=\"391\" \/><br \/>\n\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b\u4eba\u306e\u7bc4\u56f2\u306f\u3001\u76f4\u7cfb\u5351\u5c5e\u3068\u508d\u7cfb\u5351\u5c5e\u3067\u53d6\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u508d\u7cfb\u5351\u5c5e\u3067\u3042\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u7525\u59ea\u306e\u5b50\u306f\u3001\u518d\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306f\u306a\u308c\u307e\u305b\u3093<\/b>\u3002<\/p>\n<h3><span id=\"1-2\">1-2.\u990a\u5b50\u7e01\u7d44\u3068\u306f<\/span><\/h3>\n<p><b class=\"yellow-line\">\u990a\u5b50\u7e01\u7d44\u3068\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u624b\u7d9a\u304d\u306b\u3088\u3063\u3066\u3001\u4eba\u70ba\u7684\u306b\u89aa\u5b50\u95a2\u4fc2\u3092\u751f\u3058\u3055\u305b\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059<\/b>\u3002<\/p>\n<p>\u990a\u5b50\u3068\u990a\u89aa\u306e\u89aa\u5b50\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u6c11\u6cd5\u7b2c727\u6761\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote style=\"margin-bottom: 0px;\" cite=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_727\"><p><b>\u6c11\u6cd5\u7b2c727\u6761\uff08\u7e01\u7d44\u306b\u3088\u308b\u89aa\u65cf\u95a2\u4fc2\u306e\u767a\u751f\uff09<\/b><br \/>\n\u990a\u5b50\u3068\u990a\u89aa\u53ca\u3073\u305d\u306e\u8840\u65cf\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u306f\u3001\u990a\u5b50\u7e01\u7d44\u306e\u65e5\u304b\u3089\u3001\u8840\u65cf\u9593\u306b\u304a\u3051\u308b\u306e\u3068\u540c\u4e00\u306e\u89aa\u65cf\u95a2\u4fc2\u3092\u751f\u305a\u308b<\/blockquote><figcaption>\u5f15\u7528\u5143\uff1a<cite><a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_727\" target=\"_blank\" rel=\"noopener noreferrer\">\u6c11\u6cd5\u7b2c727\u6761\uff5ce-GOV\u6cd5\u4ee4\u691c\u7d22<\/a><\/cite><\/figcaption><\/figure>\n<p><b class=\"yellow-line\">\u3064\u307e\u308a\u3001\u990a\u5b50\u7e01\u7d44\u304c\u6210\u7acb\u3057\u305f\u65e5\u304b\u3089\u3001\u6cd5\u5f8b\u4e0a\u3067\u306f\u300c\u990a\u5b50\u306f\u990a\u89aa\u306e\u6cd5\u5b9a\u8840\u65cf\u3067\u3042\u308b\u5b9f\u5b50\uff08\u5ae1\u51fa\u5b50\uff09\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059<\/b>\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" title=\"\" src=\"https:\/\/chester-tax.com\/wp-chester-tax\/wp-content\/uploads\/stepchild_and_adopted_child_3.png\" alt=\"\u5b9f\u5b50\u3068\u306f\uff1f\u990a\u5b50\u7e01\u7d44\u3068\u306f\uff1f\u76f8\u7d9a\u306b\u304a\u3051\u308b\u5b9f\u5b50\u3068\u990a\u5b50\u306e\u9055\u3044\u3010\u5177\u4f53\u4f8b\u3011\" width=\"600\" height=\"305\" \/><\/p>\n<p>\u3064\u307e\u308a\u3001\u990a\u5b50\u3068\u5b9f\u5b50\u306b\u306f\u4e21\u89aa\uff08\u990a\u89aa\uff09\u3068\u306e\u8840\u7e01\u95a2\u4fc2\u306e\u6709\u7121\u306b\u9055\u3044\u304c\u3042\u3063\u3066\u3082\u3001\u8eab\u5206\u4e0a\u306e\u9055\u3044\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u990a\u5b50\u3068\u5b9f\u5b50\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/dic06_072.html\">\u5b9f\u5b50\u3068\u306f\uff1f\u990a\u5b50\u7e01\u7d44\u3068\u306f\uff1f\u76f8\u7d9a\u306b\u304a\u3051\u308b\u5b9f\u5b50\u3068\u990a\u5b50\u306e\u9055\u3044\u3010\u5177\u4f53\u4f8b\u3011<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><span id=\"1-2-1\">1-2-1.\u666e\u901a\u990a\u5b50\u7e01\u7d44\u3068\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306e\u9055\u3044<\/span><\/h4>\n<p>\u990a\u5b50\u7e01\u7d44\u306b\u306f\u3001\u300c\u666e\u901a\u990a\u5b50\u7e01\u7d44\u300d\u3068\u300c\u7279\u5225\u990a\u5b50\u7e01\u7d44\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u666e\u901a\u990a\u5b50\u7e01\u7d44\u3068\u7279\u5225\u990a\u5b50\u7e01\u7d44\u3067\u306f\u3001<b class=\"yellow-line\">\u5b9f\u89aa\u3068\u306e\u8840\u7e01\u95a2\u4fc2\u306e\u53d6\u6271\u3044<\/b>\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" title=\"\" src=\"https:\/\/chester-tax.com\/wp-chester-tax\/wp-content\/uploads\/9011_2.jpg\" alt=\"\" width=\"560\" height=\"280\" \/><br \/>\n\u666e\u901a\u990a\u5b50\u7e01\u7d44\u306e\u5834\u5408\u3001\u5b9f\u89aa\u3068\u306e\u8840\u7e01\u95a2\u4fc2\u306f\u305d\u306e\u307e\u307e\u6b8b\u308a\u307e\u3059\u306e\u3067\u3001\u5b50\u3069\u3082\uff08\u990a\u5b50\uff09\u306f<b class=\"yellow-line\">\u5b9f\u89aa\u3068\u990a\u89aa\u306e\u4e21\u65b9\u306e\u76f8\u7d9a\u6a29\u3092\u4fdd\u6709\u3059\u308b<\/b>\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306e\u5834\u5408\u3001\u5b9f\u89aa\u3068\u306e\u8840\u7e01\u95a2\u4fc2\u304c\u89e3\u6d88\u3055\u308c\u308b\u305f\u3081\u3001<b class=\"yellow-line\">\u990a\u89aa\u306e\u76f8\u7d9a\u6a29\u306e\u307f\u3092\u4fdd\u6709\u3059\u308b<\/b>\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u990a\u5b50\u7e01\u7d44\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/9011.html\">\u990a\u5b50\u7e01\u7d44\u306f\u76f8\u7d9a\u3068\u76f8\u7d9a\u7a0e\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\uff1f\u6c17\u3092\u3064\u3051\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3082\u89e3\u8aac<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"2\">2.\u990a\u5b50\u7e01\u7d44\u3057\u305f\u5b50\u3069\u3082\u306f\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b<\/span><\/h2>\n<p><b class=\"yellow-line\">\u7d50\u8ad6\u3092\u8a00\u3046\u3068\u3001\u990a\u5b50\u7e01\u7d44\u3057\u305f\u5b50\u3069\u3082\u306f\u3001\u990a\u89aa\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u307e\u3059<\/b>\u3002<\/p>\n<p>\u3053\u306e\u7406\u7531\u306f\u3001\u990a\u5b50\u7e01\u7d44\u304c\u6210\u7acb\u3057\u305f\u65e5\u304b\u3089\u3001\u990a\u5b50\u306f\u990a\u89aa\u306e\u300c\u76f4\u7cfb\u8840\u65cf\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\u300d\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u3053\u308c\u306f\u7279\u5225\u990a\u5b50\u7e01\u7d44\u3067\u3042\u3063\u3066\u3082\u3001\u666e\u901a\u990a\u5b50\u7e01\u7d44\u3067\u3042\u3063\u3066\u3082\u540c\u69d8\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u990a\u5b50\u7e01\u7d44\u306e\u6210\u7acb\u5f8c\u306f\u3001\u990a\u89aa\u306e\u7236\u6bcd\u3084\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3082\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u990a\u5b50\u7e01\u7d44\u3057\u305f\u5b50\u3069\u3082\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u4ee3\u8868\u4f8b\u30922\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u990a\u89aa\u306e\u7236\u6bcd\u306e\u76f8\u7d9a\u306b\u304a\u3044\u3066\u990a\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308b\uff08\u5b6b\u3068\u3057\u3066\uff09<\/span><\/h3>\n<p><b class=\"yellow-line\">1\u3064\u76ee\u306e\u4f8b\u306f\u3001\u990a\u89aa\u306e\u7236\u6bcd\u306e\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001\u990a\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3059<\/b>\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u990a\u7236\u304c\u3059\u3067\u306b\u6b7b\u4ea1\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5f8c\u990a\u7236\u306e\u7236\u89aa\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u990a\u5b50\u306f\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u3001\u990a\u7236\u306e\u7236\u89aa\u306e\u907a\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u6a29\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18302\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_6.png\" alt=\"\" width=\"500\" height=\"600\" \/><\/p>\n<p>\u4e0a\u8a18\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30e2\u30c7\u30eb\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\uff08\u990a\u7236\u306e\u6bcd\uff09\u3068\u990a\u5b50\u306e2\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u990a\u89aa\u306e\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u306b\u304a\u3044\u3066\u990a\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308b\uff08\u7525\u59ea\u3068\u3057\u3066\uff09<\/span><\/h3>\n<p><b 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src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_7.png\" alt=\"\" width=\"500\" height=\"622\" \/><\/p>\n<p>\u4e0a\u8a18\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30e2\u30c7\u30eb\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u990a\u7236\u306e\u5f1fB\u3068\u990a\u5b50\u306e2\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u990a\u5b50\u306e\u5b50\u3082\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b<\/span><\/h2>\n<p><b 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src=\"https:\/\/chester-tax.com\/wp-chester-tax\/wp-content\/uploads\/stepchild_and_adopted_child_8.png\" alt=\"\" width=\"600\" height=\"540\" \/><br \/>\n\u4e0a\u8a18\u30a4\u30e9\u30b9\u30c8\u306e\u5834\u5408\u3001\u672c\u6765\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u300c\u914d\u5076\u8005\u300d\u3068\u300c\u5b50\uff08\u990a\u5b50\uff09\u300d\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u5b50\uff08\u990a\u5b50\uff09\u306f\u3059\u3067\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306e\u306f\u300c\u990a\u5b50\u7e01\u7d44\u306e\u5f8c\u306b\u751f\u307e\u308c\u305f\u5b50\uff08\u5b6b\uff09\u300d\u306e\u307f\u3067\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b\u306e\u306f\u990a\u5b50\u7e01\u7d44\u306e\u300c\u5f8c\u300d\u306b\u751f\u307e\u308c\u305f\u5b50<\/span><\/h3>\n<p>\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u308b\u306e\u306f\u3001\u990a\u5b50\u7e01\u7d44\u306e\u5f8c\u306b\u751f\u307e\u308c\u305f\u5b50\uff08\u5b6b\uff09\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3082\u4f55\u5ea6\u304b\u3054\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u990a\u5b50\u7e01\u7d44\u304c\u6210\u7acb\u3057\u305f\u65e5\u304b\u3089\u3001\u990a\u5b50\u306f\u990a\u89aa\u306e\u76f4\u7cfb\u8840\u65cf\uff08\u5ae1\u51fa\u5b50\uff09\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<b 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id=\"3-2\">3-2.\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u306a\u3044\u306e\u306f\u990a\u5b50\u7e01\u7d44\u306e\u300c\u524d\u300d\u306b\u751f\u307e\u308c\u305f\u5b50<\/span><\/h3>\n<p>\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u306a\u3044\u306e\u306f\u3001\u990a\u5b50\u7e01\u7d44\u306e\u524d\u306b\u751f\u307e\u308c\u305f\u5b50\uff08\u5b6b\uff09\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7406\u7531\u306f\u3001\u990a\u5b50\u304c\u990a\u89aa\u306e\u76f4\u7cfb\u8840\u65cf\u3068\u306a\u308b\u306e\u306f\u3001\u990a\u5b50\u7e01\u7d44\u304c\u6210\u7acb\u3057\u305f\u65e5\u304b\u3089\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u990a\u5b50\u7e01\u7d44\u304c\u6210\u7acb\u3059\u308b\u524d\u306b\u751f\u307e\u308c\u305f\u5b50\u306f\u3001\u6cd5\u5f8b\u6761\u3067\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u8840\u7e01\u95a2\u4fc2\u304c\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u3001\u990a\u5b50\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u3082\u306a\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"4\">4.\u6c11\u6cd5\u306b\u304a\u3051\u308b\u907a\u7523\u76f8\u7d9a\u3067\u306f\u990a\u5b50\u3068\u5b9f\u5b50\u306b\u8eab\u5206\u4e0a\u306e\u9055\u3044\u306f\u306a\u3044<\/span><\/h2>\n<p>\u6c11\u6cd5\u306b\u304a\u3051\u308b\u907a\u7523\u76f8\u7d9a\u306b\u304a\u3044\u3066\u306f\u3001\u990a\u5b50\u3068\u5b9f\u5b50\u306b\u8eab\u5206\u4e0a\u306e\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<b class=\"yellow-line\">\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u901a\u5e38\u306e\u4ee3\u8972\u76f8\u7d9a\u3068\u540c\u3058\u53d6\u6271\u3044<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u990a\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3089\u5b9f\u5b50\u3068\u540c\u3058\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u6301\u3064<\/span><\/h3>\n<p><b 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loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18304\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_9.jpg\" alt=\"\" width=\"811\" height=\"342\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_9.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_9-304x128.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_9-282x119.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" 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size-full wp-image-18305\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_10.png\" alt=\"\" width=\"800\" height=\"296\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_10.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_10-304x112.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_10-282x104.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u306a\u304a\u3001\u6cd5\u7684\u306b\u6709\u52b9\u306a\u907a\u8a00\u66f8\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3084\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c1\u4eba\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/8761.html\">\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306f\u5fc5\u8981\u304b\uff1f\u8ab0\u304c\u4f55\u306e\u305f\u3081\u306b\u4f5c\u308b\uff1f\u6982\u8981\u3068\u4e0d\u8981\u306a\u4e8b\u4f8b\u30fb\u4f5c\u6210\u306e\u624b\u9806<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"4-3\">4-3.\u990a\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u3082\u3042\u308b<\/span><\/h3>\n<p>\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5834\u5408\u3082\u3001\u5f53\u7136\u306a\u304c\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u7dcf\u984d\u304c\u300c\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u300d\u3092\u8d85\u3048\u305f\u5834\u5408\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u4e21\u65b9\u3092\u5b8c\u4e86\u3055\u305b\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2034\" title=\"\" src=\"https:\/\/chester-tax.com\/wp-chester-tax\/wp-content\/uploads\/84f29bf1f532c034ac607744a7c48fc8.jpg\" alt=\"\" width=\"800\" height=\"366\" \/><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u306f\u8ab0\u306b\u3042\u308b\uff1f\u7533\u544a\u7fa9\u52d9\u306e\u6709\u7121\u3092\u5224\u5b9a\u3059\u308b\u65b9\u6cd5\u306f\uff1f\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"4-42\">4-4.\u990a\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u3089\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306e\u53ef\u80fd\u6027\u3042\u308a<\/span><\/h3>\n<p><b class=\"yellow-line\">\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u3001\u508d\u7cfb\u5351\u5c5e\u3067\u3042\u308b\u4ee3\u8972\u76f8\u7d9a\u4eba\uff08\u5144\u5f1f\u59c9\u59b9\u3084\u7525\u59ea\uff09\u3084\u3001\u5b6b\u990a\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059<\/b>\u3002<\/p>\n<div class=\"attention a-1\"><b>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306f<\/b><br \/>\n\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u53ca\u3073\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u4eba\u306e\u7d0d\u7a0e\u984d\u304c2\u5272\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068<\/div>\n<p>\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u7236\u6bcd\u3068\u5b50\u3069\u3082\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u990a\u5b50\u7e01\u7d44\u306b\u3088\u308b\u990a\u5b50\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u508d\u7cfb\u5351\u5c5e\u3068\u3057\u3066\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u5834\u5408\u3084\u3001\u5b9f\u89aa\u304c\u5065\u5728\u3057\u3066\u3044\u308b\u5b6b\u990a\u5b50\u306f\u3001\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u990a\u5b50\u3068\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/research\/5318.html\">\u990a\u5b50\u306e\u5b50\u306f\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\uff1f<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"5\">5.\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u4eba\u6570\u306b\u306f\u5236\u9650\u304c\u3042\u308b<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u7b97\u5f0f\u306f\u5168\u3066\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u300d\u3092\u5143\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18306\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_12.png\" alt=\"\" width=\"500\" height=\"439\" \/><\/p>\n<p>\u3057\u304b\u3057\u3001\u990a\u5b50\u3092\u8fce\u3048\u308b\u3053\u3068\u306b\u3088\u308b\u7bc0\u7a0e\u5bfe\u7b56\u306b\u4e00\u5b9a\u306e\u5236\u9650\u3092\u304b\u3051\u308b\u305f\u3081\u3001<b class=\"yellow-line\">\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u990a\u5b50\u306e\u4eba\u6570\u306b\u306f\u5236\u9650<\/b>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u300c\u990a\u5b501\u4eba\u300d\u3001\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u300c\u990a\u5b502\u4eba\u300d\u307e\u3067\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u990a\u5b50\u3082\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u5730\u4f4d\u306f\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u300d\u3084\u300c\u969c\u5bb3\u8005\u63a7\u9664\u300d\u306a\u3069\u306e\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u8981\u4ef6\u3068\u3059\u308b\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3><span id=\"5-1\">5-1.\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3048\u65b9<\/span><\/h3>\n<p>\u307e\u305a\u306f\u4ee3\u8972\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u3001\u57fa\u672c\u7684\u306a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3048\u65b9\u3092\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u5b50A\u30fb\u5b50B\u30fb\u5b50C\u30fb\u5b6bD\u30fb\u5b6bE\u304c\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u5b50A\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18307\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_13.jpg\" alt=\"\" width=\"811\" height=\"316\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_13.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_13-304x118.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_13-282x110.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u958b\u59cb\u524d\u306bA\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306f\u5b50A\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<b class=\"yellow-line\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u5408\u8a085\u4eba<\/b>\uff08\u914d\u5076\u8005\u30fb\u5b50B\u30fb\u5b50C\u30fb\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6bD\u30fb\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6bE\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-2\">5-2.\u990a\u5b50\u306e\u4eba\u6570\u306e\u7b97\u5165\u5236\u9650\u304c\u95a2\u4fc2\u3057\u3066\u304f\u308b\u30b1\u30fc\u30b9<\/span><\/h3>\n<p>\u990a\u5b50\u306e\u4eba\u6570\u306e\u7b97\u5165\u5236\u9650\u304c\u95a2\u4fc2\u3057\u3066\u304f\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u5b50\u306f\u304a\u3089\u305a\u990a\u5b50\u30923\u4eba\u8fce\u3048\u3066\u3044\u305f\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u306f\u990a\u5b50\u306e\u3046\u30612\u4eba\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18308\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_14.jpg\" alt=\"\" width=\"811\" height=\"293\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_14.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_14-304x110.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_14-282x102.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u914d\u5076\u8005\u306e\u4ed6\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u308b\u990a\u5b50\u306e\u4eba\u6570\u306f2\u4eba\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<b class=\"yellow-line\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u5408\u8a083\u4eba<\/b>\uff08\u914d\u5076\u8005\u30fb\u990a\u5b502\u4eba\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"6\">6.\u990a\u5b50\u3067\u3082\u300c\u307f\u306a\u3057\u5b9f\u5b50\u300d\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u542b\u307e\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/span><\/h2>\n<p>\u524d\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u990a\u5b50\u306e\u4eba\u6570\u306b\u306f\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<b class=\"yellow-line\">\u4ee5\u4e0b\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u306f\u3001\u300c\u307f\u306a\u3057\u5b9f\u5b50\u300d\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd<\/b>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><b>\u307f\u306a\u3057\u5b9f\u5b50\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b<\/b><\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\uff08\u76f4\u7cfb\u5351\u5c5e\u306e\u307f\uff09<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba<\/li>\n<li>\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306b\u3088\u3063\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4170.htm\" target=\"_blank\" rel=\"noopener noreferrer\">No.4170\u2003\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u990a\u5b50\u304c\u3044\u308b\u3068\u304d<\/a>\u300d\u3082\u4f75\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"6-1\">6-1.\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\uff08\u76f4\u7cfb\u5351\u5c5e\u306e\u307f\uff09<\/span><\/h3>\n<p><b class=\"yellow-line\">\u307f\u306a\u3057\u5b9f\u5b50\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u30ab\u30a6\u30f3\u30c8\u3067\u304d\u308b\u306e\u306f\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u3067\u3059<\/b>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f4\u7cfb\u5351\u5c5e\uff08\u5b50\u3084\u5b6b\uff09\u306b\u304a\u3051\u308b\u4ee3\u8972\u76f8\u7d9a\u4eba\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u990a\u5b50\u304c\u4ea1\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u990a\u5b50\u306e\u5b50\u306f\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u300c\u307f\u306a\u3057\u5b9f\u5b50\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18309\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_15.jpg\" alt=\"\" width=\"811\" height=\"419\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_15.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_15-304x157.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_15-282x146.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u4ee3\u8972\u76f8\u7d9a\u306b\u3088\u3063\u3066\u5b6bD\u3068\u5b6bE\u306f\u300c\u307f\u306a\u3057\u5b9f\u5b50\u300d\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u308b\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u990a\u5b50\u306e\u4eba\u6570\u306f1\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306f\u5408\u8a084\u4eba\uff08\u914d\u5076\u8005\u30fb\u990a\u5b501\u4eba\u30fb\u5b6bD\u30fb\u5b6bE\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-2\">6-2.\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba<\/span><\/h3>\n<p><b class=\"yellow-line\">\u307f\u306a\u3057\u5b9f\u5b50\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u30ab\u30a6\u30f3\u30c8\u3067\u304d\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba\u3067\u3059<\/b>\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u5b50A\u304c\u3044\u3066\u3001\u518d\u5a5a\u3057\u305f\u914d\u5076\u8005\u306b\u5b9f\u5b50\uff08\u9023\u308c\u5b50\uff09\u304c2\u4eba\u3044\u3066\u3001\u305d\u306e\u914d\u5076\u8005\u306e\u5b9f\u5b50\uff08\u9023\u308c\u5b50\uff092\u4eba\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18310\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_16.png\" alt=\"\" width=\"1123\" height=\"454\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_16.png 1123w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_16-304x123.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_16-282x114.png 282w\" sizes=\"(max-width: 1123px) 100vw, 1123px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u990a\u5b50B\u3068\u990a\u5b50C\u306f\u300c\u307f\u306a\u3057\u5b9f\u5b50\u300d\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u308b\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306f\u5408\u8a084\u4eba\uff08\u914d\u5076\u8005\u30fb\u5b50A\u30fb\u990a\u5b50B\u30fb\u990a\u5b50C\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"6-3\">6-3.\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306b\u3088\u3063\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba<\/span><\/h3>\n<p><b class=\"yellow-line\">\u307f\u306a\u3057\u5b9f\u5b50\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306b\u30ab\u30a6\u30f3\u30c8\u3067\u304d\u308b\u306e\u306f\u3001\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306b\u3088\u3063\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u4eba\u3067\u3059<\/b>\u3002<\/p>\n<p>\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306f\u307f\u306a\u3057\u5b9f\u5b50\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u990a\u5b50\u306e\u4eba\u6570\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u666e\u901a\u990a\u5b50\u7e01\u7d44\u306e\u5834\u5408\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\u3068\u3044\u306a\u3044\u5834\u5408\u306b\u3088\u3063\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4eba\u6570\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\u306b\u306f1\u4eba\u3001\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u306f2\u4eba\u307e\u3067\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18312\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_17.jpg\" alt=\"\" width=\"811\" height=\"400\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_17.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_17-304x150.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_17-282x139.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001<b class=\"yellow-line\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3067\u304d\u308b\u4eba\u6570\u306f4\u4eba<\/b>\uff08\u914d\u5076\u8005\u30fb\u5b50A\u30fb\u7279\u5225\u990a\u5b50B\u30fb\u990a\u5b501\u4eba\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u990a\u5b50C\u990a\u5b50D\u306f\u3069\u3061\u3089\u3082\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u5730\u4f4d\u306f\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u3084\u969c\u5bb3\u8005\u63a7\u9664\u7b49\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3092\u8981\u4ef6\u3068\u3059\u308b\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2><span id=\"7\">7.\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c\u91cd\u8907\u3057\u3066\u5b6b\u990a\u5b50\u3067\u3082\u3042\u308b\u300c\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u300d\u306e\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u5b6b\u3092\u990a\u5b50\u306b\u8fce\u3048\u5165\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u300c\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u300c\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u300d\u3068\u306f\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c\u91cd\u8907\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u990a\u5b50<\/b>\u3067\u3082\u3042\u308b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18311\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_18.jpg\" alt=\"\" width=\"811\" height=\"300\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_18.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_18-304x112.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_18-282x104.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001<b class=\"yellow-line\">\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u990a\u5b50\u3068\u3057\u3066\u306e\u76f8\u7d9a\u5206\u300d\u3068\u300c\u5b9f\u89aa\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u76f8\u7d9a\u5206\u300d\u3001\u305d\u308c\u305e\u308c\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/b>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306e\u30ab\u30a6\u30f3\u30c8\u306b\u306f\u3001\u4e8c\u91cd\u8eab\u5206\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u5b6b\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u5b50\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u306e\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u3067\u3042\u3063\u305f\u5834\u5408\u306e\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3048\u65b9\u3084\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"7-1\">7-1.\u3069\u3046\u3057\u3066\u300c\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u300d\u306b\u306a\u308b\u306e\u304b<\/span><\/h3>\n<p>\u8a18\u4e8b\u306e\u5192\u982d\u3067\u5c11\u3057\u304a\u8a71\u3057\u307e\u3057\u305f\u304c\u3001\u7279\u5225\u990a\u5b50\u7e01\u7d44\u3068\u666e\u901a\u990a\u5b50\u7e01\u7d44\u306b\u306f\u300c\u5b9f\u89aa\u3068\u306e\u8840\u7e01\u95a2\u4fc2\u306e\u53d6\u6271\u3044\u300d\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u3068\u300c\u666e\u901a\u990a\u5b50\u7e01\u7d44\u300d\u3092\u3057\u305f\u5b6b\u990a\u5b50\u3067\u3042\u308b\u5834\u5408\u3001\u5b9f\u89aa\u3068\u306e\u8840\u7e01\u95a2\u4fc2\u306f\u305d\u306e\u307e\u307e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u5b9f\u89aa\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u990a\u89aa\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306e\u5b6b\u990a\u5b50\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u300c\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u300d\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3><span id=\"7-2\">7-2.\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u306e\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u8003\u3048\u65b9<\/span><\/h3>\n<p>\u5b9f\u89aa\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u88ab\u76f8\u7d9a\u4eba\uff08\u990a\u89aa\uff09\u306e\u5b6b\u990a\u5b50\u3068\u3044\u3046\u4e8c\u91cd\u8eab\u5206\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306e\u8a08\u7b97\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5148\u307b\u3069\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18313\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_19.jpg\" alt=\"\" width=\"811\" height=\"247\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_19.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_19-304x93.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_19-282x86.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u5b6b\u990a\u5b50\u3067\u3042\u308a\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4eba\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u9577\u7537\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u6cd5\u5b9a\u76f8\u7d9a\u52061\/6\u3001\u5b6b\u990a\u5b50\u3068\u3057\u3066\u306e\u76f8\u7d9a\u52061\/6\u306e\u3001\u3069\u3061\u3089\u3082\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8c\u91cd\u8eab\u5206\u304c\u9069\u7528\u3055\u308c\u308b\u5f62\u306b\u306a\u308b\u305f\u3081\u3001\u5b6b\u990a\u5b50\u304b\u3064\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f1\/3\uff081\/6\uff0b1\/6\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"7-3\">7-3.\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u306e\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306b\u4fc2\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3048\u65b9<\/span><\/h3>\n<p>\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u990a\u5b50\u3068\u3044\u3046\u4e8c\u91cd\u8eab\u5206\u8cc7\u683c\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u7b97\u5165\u3059\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306e\u6570\u3048\u65b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b50A\u306e\u5b50\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u990a\u5b50\u3068\u306a\u308a\u3001\u304b\u3064\u3001\u5b50A\u304c\u3059\u3067\u306b\u4ed6\u754c\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5b6b\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\uff0b\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u3044\u30462\u91cd\u306e\u7acb\u5834\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066<b class=\"yellow-line\">\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u7528\u3044\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306f\u3001\u914d\u5076\u8005\u30fb\u5b6b\u990a\u5b50\u30fb\u5b50B\u306e3\u4eba<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18314\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_20.jpg\" alt=\"\" width=\"811\" height=\"295\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_20.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_20-304x111.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/02\/inherit_instead_and_adoption_20-282x103.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3048\u65b9\u3067\u306f\u3001\u5b50A\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u8eab\u5206\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3067\u3042\u308b\u8eab\u5206\u306e\u300c2\u91cd\u8eab\u5206\u300d\u306e\u9069\u7528\u306f\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b6b\u990a\u5b50\u306f\u300c\u307f\u306a\u3057\u5b9f\u5b50\u300d\u306b\u8a72\u5f53\u3057\u3066\u304a\u308a\u3001\u990a\u5b50\u306f1\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u990a\u5b50\u306e\u4eba\u6570\u306e\u7b97\u5165\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"82\">8.\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u3092\u9632\u30502\u3064\u306e\u65b9\u6cd5<\/span><\/h2>\n<p>\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\uff08\u501f\u91d1\u3084\u672a\u6255\u91d1\uff09\u3082\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u304c\u990a\u89aa\u306e\u89aa\u65cf\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u5834\u5408\u3001\u990a\u89aa\u306e\u89aa\u65cf\u3068\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306e\u3092\u9632\u3050\u65b9\u6cd5\u306f\u3001\u300c\u76f8\u7d9a\u653e\u68c4\u300d\u3068\u300c\u6b7b\u5f8c\u96e2\u7e01\u300d\u306e2\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"8-1\">8-1.\u3059\u3067\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308c\u3070\u300c\u76f8\u7d9a\u653e\u68c4\u300d<\/span><\/h3>\n<p><b class=\"yellow-line\">\u3059\u3067\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308c\u3070\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u990a\u5b50\u3084\u990a\u5b50\u306e\u5b50\u306f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046<\/b>\u3002<\/p>\n<div class=\"attention a-1\"><b>\u76f8\u7d9a\u653e\u68c4\u3068\u306f<\/b><br \/>\n\u306f\u3058\u3081\u304b\u3089\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3084\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304b\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u5236\u5ea6\u306e\u3053\u3068\u3002\u76f8\u7d9a\u653e\u68c4\u304c\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u4e00\u5207\u76f8\u7d9a\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\uff08<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_915\" target=\"_blank\" rel=\"noopener 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