{"id":773,"date":"2018-09-23T17:50:06","date_gmt":"2018-09-23T08:50:06","guid":{"rendered":"http:\/\/tsujitax.com\/souzoku\/?page_id=773"},"modified":"2018-09-23T17:50:06","modified_gmt":"2018-09-23T08:50:06","slug":"no-4117%e2%80%83%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e8%aa%b2%e7%a8%8e%e5%af%be%e8%b1%a1%e3%81%ab%e3%81%aa%e3%82%8b%e6%ad%bb%e4%ba%a1%e9%80%80%e8%81%b7%e9%87%91","status":"publish","type":"page","link":"https:\/\/tsujitax.com\/souzoku\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e8%a7%a3%e8%aa%ac%ef%bc%88%e5%9b%bd%e7%a8%8e%e5%ba%81%ef%bd%88%ef%bd%90%e3%82%88%e3%82%8a%ef%bc%89\/no-4117%e2%80%83%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e8%aa%b2%e7%a8%8e%e5%af%be%e8%b1%a1%e3%81%ab%e3%81%aa%e3%82%8b%e6%ad%bb%e4%ba%a1%e9%80%80%e8%81%b7%e9%87%91\/","title":{"rendered":"No.4117\u2003\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u6b7b\u4ea1\u9000\u8077\u91d1"},"content":{"rendered":"<p>\uff08\u4e0b\u8a18\u56fd\u7a0e\u5e81\uff28\uff30\u3088\u308a\u8ee2\u8a18\uff09<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306b\u652f\u7d66\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u3084\u529f\u52b4\u91d1\u306a\u3069\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>1\u2003\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u308b\u9000\u8077\u624b\u5f53\u91d1\u7b49<\/h2>\n<p class=\"textIndent1em\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u652f\u7d66\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u3001\u529f\u52b4\u91d1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u7d66\u4e0e(\u3053\u308c\u3089\u3092\u300c\u9000\u8077\u624b\u5f53\u91d1\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\u3002)\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"indent1\">(\u6ce8)<\/p>\n<ol class=\"lst_none ml1\">\n<li>1\u2003\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3068\u306f\u3001\u53d7\u3051\u53d6\u308b\u540d\u76ee\u306b\u304b\u304b\u308f\u3089\u305a\u5b9f\u8cea\u7684\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u91d1\u54c1\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u73fe\u7269\u3067\u652f\u7d66\u3055\u308c\u305f\u5834\u5408\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li>2\u2003\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u3068\u306f\u6b21\u306e\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\n<ol class=\"lst_none\">\n<li>(1)\u2003\u6b7b\u4ea1\u9000\u8077\u3067\u652f\u7d66\u3055\u308c\u308b\u91d1\u984d\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u78ba\u5b9a\u3057\u305f\u3082\u306e<\/li>\n<li>(2)\u2003\u751f\u524d\u306b\u9000\u8077\u3057\u3066\u3044\u3066\u3001\u652f\u7d66\u3055\u308c\u308b\u91d1\u984d\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u78ba\u5b9a\u3057\u305f\u3082\u306e<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h2>2\u2003\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u9000\u8077\u624b\u5f53\u91d1\u7b49<\/h2>\n<p class=\"textIndent1em\">\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306f\u305d\u306e\u5168\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5168\u3066\u306e\u76f8\u7d9a\u4eba\uff08\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u4eba\u3084\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u305f\u4eba\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\uff09\u304c\u53d6\u5f97\u3057\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3092\u5408\u8a08\u3057\u305f\u984d\u304c\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u4ee5\u4e0b\u306e\u3068\u304d\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<br \/>\n\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u6b21\u306e\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u984d\u3067\u3059\u3002<\/p>\n<p class=\"ml2\">500\u4e07\u5186\u00a0\u00d7\u00a0\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u00a0\uff1d\u00a0\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/p>\n<p class=\"textIndent1em\">\u306a\u304a\u3001\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u304c\u53d6\u5f97\u3057\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306b\u306f\u3001\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"indent1\">(\u6ce8)<\/p>\n<ol class=\"lst_none ml1\">\n<li>1\u2003\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306f\u3001\u76f8\u7d9a\u306e\u653e\u68c4\u3092\u3057\u305f\u4eba\u304c\u3044\u3066\u3082\u3001\u305d\u306e\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u3044\u3044\u307e\u3059\u3002<\/li>\n<li>2\u2003\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u990a\u5b50\u304c\u3044\u308b\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306f\u3001\u5b9f\u5b50\u304c\u3044\u308b\u3068\u304d\u306f1\u4eba\u3001\u5b9f\u5b50\u304c\u3044\u306a\u3044\u3068\u304d\u306f2\u4eba\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<p class=\"textIndent1em\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306e\u5236\u9650\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4170.htm\">\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u990a\u5b50\u304c\u3044\u308b\u3068\u304d<\/a>\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>3\u2003\u8ab2\u7a0e\u3055\u308c\u308b\u9000\u8077\u624b\u5f53\u91d1\u7b49<\/h2>\n<p class=\"textIndent1em\">\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3092\u5408\u8a08\u3057\u305f\u984d\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u53ca\u3073\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u8005\u304c\u53d7\u3051\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u91d1\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u3046\u3061\u8ab2\u7a0e\u3055\u308c\u308b\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\uff1c\u7b97\u5f0f\uff1e<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"over300\" src=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/images\/sho\/4117ba1.gif\" alt=\"\u305d\u306e\u76f8\u7d9a\u4eba\u304c\u53d7\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u91d1\u984d\uff0d\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u5909\u00d7\uff08\u305d\u306e\u76f8\u7d9a\u4eba\u304c\u53d7\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u7b49\u306e\u91d1\u984d\u00f7\u3059\u3079\u3066\u306e\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u7b49\u306e\u5408\u8a08\u984d\uff09\uff1d\u305d\u306e\u76f8\u7d9a\u4eba\u306e\u8ab2\u7a0e\u3055\u308c\u308b\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u91d1\u984d\" width=\"566\" height=\"92\" hspace=\"0\" vspace=\"0\" \/><\/p>\n<p class=\"indent1\">(\u6ce8)\u2003\u3053\u306e\u8a08\u7b97\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c10\u8868\u300c\u9000\u8077\u624b\u5f53\u91d1\u306a\u3069\u306e\u660e\u7d30\u66f8\u300d\u3092\u4f7f\u7528\u3059\u308b\u3068\u5206\u304b\u308a\u3084\u3059\u304f\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>(\u76f8\u6cd53\u300112\u300115\u3001\u76f8\u57fa\u901a3-18\u30013-30\u30013-31)<\/p>\n<p>\u3010\u4e8b\u4f8b\u3011<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3092\u6b21\u306e\u3068\u304a\u308a\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/images\/sho\/4117ba2.gif\" alt=\"\u5177\u4f53\u4e8b\u4f8b\u306e\u8a2d\u5b9a\u2003\u2192\u2003\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u53d7\u53d6\u4eba\u3068\u91d1\u984d\u3092\u4e8b\u4f8b\u306e\u56f3\u2003A\uff08\u914d\u5076\u8005\uff092000\u4e07\u5186\u3001B\uff08\u9577\u7537\uff091000\u4e07\u5186\u3001C\uff08\u9577\u5973\u3001\u76f8\u7d9a\u3092\u653e\u68c4\uff09\uff09500\u4e07\u5186\u3001\u5408\u8a083500\u4e07\u5186\" width=\"271\" height=\"107\" hspace=\"30\" vspace=\"0\" \/><\/p>\n<ol class=\"lst_none ml1\">\n<li>(1)\u2003\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u8a08\u7b97<br \/>\n500\u4e07\u5186\u00d73\u4eba(\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570)\uff1d1,500\u4e07\u5186<\/p>\n<p class=\"indent2\">(\u6ce8)\u2003C\u306f\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u306f\u7b97\u5165\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>(2)\u2003\u5404\u4eba\u306e\u975e\u8ab2\u7a0e\u91d1\u984d\u306e\u8a08\u7b97<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"over300\" src=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/images\/sho\/4117ba3.gif\" alt=\"A\u20031500\u4e07\u5186\u00d7\uff082000\u4e07\u5186\u00f7\uff082000\u4e07\u5186+1000\u4e07\u5186\uff09\uff09\uff1d1000\u4e07\u5186\u2003B\u20031500\u4e07\u5186\u00d7\uff081000\u4e07\u5186\u00f7\uff082000\u4e07\u5186+1000\u4e07\u5186\uff09\uff09\uff1d500\u4e07\u5186\u2003C\u2003\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u975e\u8ab2\u7a0e\u91d1\u984d\u306f\u3042\u308a\u307e\u305b\u3093\u3002\" width=\"412\" height=\"127\" hspace=\"0\" vspace=\"0\" \/><\/li>\n<li>(3)\u2003\u5404\u4eba\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u308b\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u984d<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/images\/sho\/4117ba5.gif\" 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