{"id":281,"date":"2026-08-10T15:06:49","date_gmt":"2026-08-10T06:06:49","guid":{"rendered":"https:\/\/asupartner.com\/re\/columns\/souzoku-zeirishi-shiryou\/"},"modified":"2026-08-10T15:07:02","modified_gmt":"2026-08-10T06:07:02","slug":"souzoku-zeirishi-shiryou","status":"publish","type":"column","link":"https:\/\/asupartner.com\/re\/columns\/souzoku-zeirishi-shiryou\/","title":{"rendered":"\u76f8\u7d9a\u3057\u305f\u53ce\u76ca\u7269\u4ef6\u3092\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u524d\u306b\u6574\u3048\u308b\u8cc7\u6599"},"content":{"rendered":"<div class=\"article-tldr\">\n  <span 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class=\"article-p\">\u76f8\u7d9a\u306b\u306f\u671f\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u306f\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185<\/strong>\u3067\u3001\u91d1\u92ad\u306b\u3088\u308b\u4e00\u62ec\u7d0d\u4ed8\u304c\u539f\u5247\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 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class=\"article-p\">\u6700\u5f8c\u306b\u3001\u305d\u306e\u7269\u4ef6\u3092<strong>\u3044\u3064\u30fb\u3044\u304f\u3089\u3067\u53d6\u5f97\u3057\u305f\u304b<\/strong>\u3092\u793a\u3059\u8cc7\u6599\u3067\u3059\u3002\u4e2d\u5fc3\u306f\u8cfc\u5165\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u3067\u3001\u3053\u308c\u304c\u5c06\u6765\u306e\u58f2\u5374\u6642\u306b\u52b9\u3044\u3066\u304d\u307e\u3059\u3002<\/p>\n<p class=\"article-p\">\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u4e0d\u52d5\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u6642\u671f\u3068\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u89aa\u304c\u3044\u3064\u8cfc\u5165\u3057\u305f\u304b\u306b\u3088\u3063\u3066\u3001\u58f2\u5374\u6642\u306e\u7a0e\u7387\u533a\u5206\uff08\u9577\u671f\u30fb\u77ed\u671f\uff09\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8cfc\u5165\u6642\u306e\u91d1\u984d\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u3067\u6982\u7b97\u53d6\u5f97\u8cbb\uff08\u53ce\u5165\u91d1\u984d\u306e5%\uff09\u3092\u7528\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3258.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.3258<\/a>\uff09\u3002<\/p>\n<p class=\"article-p\">\u5951\u7d04\u66f8\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3001\u8ae6\u3081\u308b\u524d\u306b\u63a2\u305b\u308b\u5148\u304c\u3042\u308a\u307e\u3059\u3002\u89aa\u306e\u81ea\u5b85\u306e\u66f8\u985e\u3001\u53d6\u5f15\u3057\u305f\u4e0d\u52d5\u7523\u4f1a\u793e\u3001\u878d\u8cc7\u3092\u53d7\u3051\u305f\u91d1\u878d\u6a5f\u95a2\u3001\u904e\u53bb\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u306a\u3069\u3067\u3059\u3002\u3042\u308f\u305b\u3066<strong>\u4fee\u7e55\u306e\u8a18\u9332<\/strong>\u3082\u96c6\u3081\u3066\u304a\u304f\u3068\u3001\u5efa\u7269\u306e\u72b6\u614b\u3092\u793a\u3059\u6750\u6599\u306b\u306a\u308a\u307e\u3059\uff08<a href=\"\/re\/columns\/shuzen-rireki-satei\/\">\u4fee\u7e55\u5c65\u6b74\u304c\u67fb\u5b9a\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/a>\uff09\u3002\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u305f\u4eba\u304c\u4e00\u5b9a\u671f\u9593\u5185\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u7d0d\u3081\u305f\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.3267<\/a>\uff09\u3002\u8981\u4ef6\u3068\u671f\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u9069\u7528\u53ef\u5426\u306f\u7a0e\u7406\u58eb\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 class=\"article-h2\" id=\"kigen\">\u610f\u8b58\u3057\u3066\u304a\u304d\u305f\u3044\u671f\u9650<\/h2>\n<p class=\"article-p\">\u8cc7\u6599\u96c6\u3081\u3092\u6025\u3050\u7406\u7531\u306f\u3001\u76f8\u7d9a\u306b\u8907\u6570\u306e\u671f\u9650\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u4e3b\u306a\u3082\u306e\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"article-stats\">\n<div class=\"article-stat\"><span class=\"article-stat-num\">10\u304b\u6708<\/span><span class=\"article-stat-label\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\uff08\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff09<\/span><\/div>\n<div class=\"article-stat\"><span class=\"article-stat-num\">3\u5e74<\/span><span class=\"article-stat-label\">\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\uff08\u53d6\u5f97\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff09<\/span><\/div>\n<div class=\"article-stat\"><span class=\"article-stat-num\">3\u5e7410\u304b\u6708<\/span><span class=\"article-stat-label\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u671f\u9650\u306e\u76ee\u5b89<\/span><\/div>\n<\/div>\n<table>\n<thead>\n<tr>\n<th>\u671f\u9650<\/th>\n<th>\u5185\u5bb9<\/th>\n<th>\u8cc7\u6599\u96c6\u3081\u3068\u306e\u95a2\u4fc2<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>10\u304b\u6708<\/td>\n<td>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\uff08\u91d1\u92ad\u4e00\u62ec\u304c\u539f\u5247\uff09<\/td>\n<td>\u8a55\u4fa1\u3068\u7d0d\u7a0e\u8cc7\u91d1\u306e\u691c\u8a0e\u306b\u5168\u8cc7\u6599\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td>3\u5e74<\/td>\n<td>\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\uff082024\u5e744\u6708\u304b\u3089\uff09<\/td>\n<td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u30fb\u6238\u7c4d\u7b49\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u7d043\u5e7410\u304b\u6708<\/td>\n<td>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\uff08\u8981\u4ef6\u3042\u308a\uff09<\/td>\n<td>\u58f2\u5374\u3092\u9078\u3076\u5834\u5408\u306e\u5224\u65ad\u6750\u6599\u306b\u306a\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"article-p\">\u6700\u3082\u65e9\u304f\u6765\u308b\u306e\u304c\u76f8\u7d9a\u7a0e\u306e10\u304b\u6708\u3067\u3059\u3002\u3053\u306e\u671f\u9593\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u3001\u907a\u7523\u5206\u5272\u306e\u8a71\u3057\u5408\u3044\u3001\u8a55\u4fa1\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304c\u3059\u3079\u3066\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u3053\u306b\u9593\u306b\u5408\u308f\u305b\u308b\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u3068\u8cc7\u6599\u306e\u53ce\u96c6\u3092\u4e26\u884c\u3057\u3066\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u52d5\u304b\u305b\u308b\u6642\u9593\u306f\u3001\u601d\u3063\u3066\u3044\u308b\u307b\u3069\u9577\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u767b\u8a18\u306f3\u5e74\u4ee5\u5185\u304c\u7fa9\u52d9\u3067\u3001\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u305d\u306e\u524d\u63d0\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u58f2\u5374\u3092\u9078\u3076\u306a\u3089\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306e\u671f\u9650\u3082\u8996\u91ce\u306b\u5165\u308a\u307e\u3059\u3002<strong>\u671f\u9650\u304c\u8907\u6570\u3042\u308a\u3001\u3057\u304b\u3082\u8d77\u7b97\u70b9\u304c\u7570\u306a\u308b<\/strong>\u305f\u3081\u3001\u65e9\u3044\u6bb5\u968e\u3067\u5168\u4f53\u50cf\u3092\u5c02\u9580\u5bb6\u3068\u5171\u6709\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2 class=\"article-h2\" id=\"susumekata\">\u76f8\u8ac7\u306e\u9032\u3081\u65b9<\/h2>\n<p class=\"article-p\">\u8cc7\u6599\u304c\u4e00\u5b9a\u305d\u308d\u3063\u305f\u3089\u3001\u76f8\u8ac7\u306e\u5834\u3067\u306f\u6b21\u306e\u9806\u3067\u5171\u6709\u3059\u308b\u3068\u8a71\u304c\u65e9\u304f\u9032\u307f\u307e\u3059\u3002\u307e\u305a<strong>\u7269\u4ef6\u306e\u5168\u4f53\u50cf<\/strong>\u2014\u2014\u3069\u3053\u306b\u4f55\u68df\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u898f\u6a21\u304b\u3002\u6b21\u306b<strong>\u8cc3\u8cb8\u3068\u53ce\u652f\u306e\u73fe\u72b6<\/strong>\u2014\u2014\u6e80\u5ba4\u304b\u7a7a\u5ba4\u304c\u3042\u308b\u304b\u3001\u53ce\u652f\u306f\u3069\u3046\u304b\u3002\u305d\u3057\u3066<strong>\u501f\u5165\u3068\u53d6\u5f97\u306e\u7d4c\u7def<\/strong>\u2014\u2014\u6b8b\u50b5\u306f\u3044\u304f\u3089\u304b\u3001\u3044\u3064\u8ab0\u304c\u8cb7\u3063\u305f\u304b\u3002\u6700\u5f8c\u306b<strong>\u76f8\u7d9a\u4eba\u306e\u72b6\u6cc1\u3068\u5e0c\u671b<\/strong>\u2014\u2014\u8ab0\u304c\u4f55\u4eba\u3044\u3066\u3001\u3069\u3046\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u304b\u3002<\/p>\n<p class=\"article-p\">\u3053\u306e\u6700\u5f8c\u306e\u70b9\u306f\u3001\u8cc7\u6599\u306b\u306f\u8868\u308c\u307e\u305b\u3093\u304c\u5224\u65ad\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u3066\u5206\u3051\u306b\u304f\u3044\u3001\u9060\u65b9\u306b\u4f4f\u3093\u3067\u3044\u3066\u7ba1\u7406\u304c\u96e3\u3057\u3044\u3001\u7d4c\u55b6\u3092\u7d9a\u3051\u308b\u610f\u601d\u304c\u3042\u308b\u2014\u2014\u3068\u3044\u3063\u305f\u4e8b\u60c5\u306b\u3088\u3063\u3066\u3001\u53d6\u308b\u3079\u304d\u65b9\u5411\u304c\u5909\u308f\u308b\u305f\u3081\u3067\u3059\u3002\u76f8\u7d9a\u3057\u305f\u7269\u4ef6\u3092\u3069\u3046\u6574\u7406\u3059\u308b\u304b\u306e\u5224\u65ad\u8ef8\u306f<a href=\"\/re\/columns\/oya-apart-hikitsugi-seiri\/\">\u89aa\u304b\u3089\u5f15\u304d\u7d99\u3044\u3060\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u3092\u6574\u7406\u3059\u308b\u5224\u65ad\u8ef8<\/a>\u3082\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u6570\u5b57\u3068\u5e0c\u671b\u306e\u4e21\u65b9\u3092\u4f1d\u3048\u308b\u3053\u3068\u3067\u3001\u5c02\u9580\u5bb6\u306f\u73fe\u5b9f\u7684\u306a\u9078\u629e\u80a2\u3092\u793a\u305b\u307e\u3059\u3002<\/p>\n<p class=\"article-p\">\u306a\u304a\u3001\u76f8\u7d9a\u3057\u305f\u53ce\u76ca\u7269\u4ef6\u306e\u76f8\u8ac7\u3067\u306f\u3001\u7a0e\u7406\u58eb\u3060\u3051\u3067\u5b8c\u7d50\u3057\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u540d\u7fa9\u5909\u66f4\u306f\u53f8\u6cd5\u66f8\u58eb\u3001\u907a\u7523\u5206\u5272\u3067\u610f\u898b\u304c\u5272\u308c\u308c\u3070\u5f01\u8b77\u58eb\u3001\u58f2\u5374\u3059\u308b\u306a\u3089\u4e0d\u52d5\u7523\u4f1a\u793e\u3068\u3001\u95a2\u308f\u308b\u5c02\u9580\u5bb6\u304c\u8907\u6570\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306b\u540c\u3058\u8cc7\u6599\u3092\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001<strong>\u6700\u521d\u306b\u4e00\u5f0f\u305d\u308d\u3048\u3066\u304a\u3051\u3070\u3001\u305d\u306e\u5f8c\u306e\u76f8\u8ac7\u304c\u3059\u3079\u3066\u901f\u304f\u306a\u308a\u307e\u3059<\/strong>\u3002\u8cc7\u6599\u306e\u6574\u7406\u306f\u9762\u5012\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u7d50\u679c\u7684\u306b\u306f\u6700\u3082\u6642\u9593\u3092\u7bc0\u7d04\u3059\u308b\u4f5c\u696d\u3067\u3059\u3002\u8ab0\u306b\u4f55\u3092\u76f8\u8ac7\u3059\u3079\u304d\u304b\u5206\u304b\u3089\u306a\u3044\u6bb5\u968e\u3067\u3082\u3001\u8cc7\u6599\u3092\u305d\u308d\u3048\u306a\u304c\u3089\u8003\u3048\u3066\u3044\u3051\u3070\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\n<h2 class=\"article-h2\" id=\"faq\">\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2>\n<div class=\"article-faq\">\n<div class=\"article-faq-item\">\n<div class=\"article-faq-q\">\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u524d\u306b\u3001\u4f55\u3092\u63c3\u3048\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/div>\n<div class=\"article-faq-a\">4\u7a2e\u985e\u306b\u5206\u3051\u3066\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u2460\u7269\u4ef6\u3092\u7279\u5b9a\u3059\u308b\u8cc7\u6599\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u3001\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff09\u3001\u2461\u8cc3\u8cb8\u306e\u72b6\u6cc1\u304c\u5206\u304b\u308b\u8cc7\u6599\uff08\u30ec\u30f3\u30c8\u30ed\u30fc\u30eb\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u3001\u6577\u91d1\u306e\u984d\uff09\u3001\u2462\u304a\u91d1\u306e\u6d41\u308c\u304c\u5206\u304b\u308b\u8cc7\u6599\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u501f\u5165\u306e\u8fd4\u6e08\u4e88\u5b9a\u8868\uff09\u3001\u2463\u53d6\u5f97\u306e\u7d4c\u7def\u304c\u5206\u304b\u308b\u8cc7\u6599\uff08\u8cfc\u5165\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u3001\u4fee\u7e55\u306e\u8a18\u9332\uff09\u3067\u3059\u3002\u3053\u306e4\u3064\u304c\u305d\u308d\u3046\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97\u3082\u58f2\u5374\u306e\u5224\u65ad\u3082\u7cbe\u5ea6\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/div>\n<\/p><\/div>\n<div class=\"article-faq-item\">\n<div class=\"article-faq-q\">\u8cc7\u6599\u304c\u5168\u90e8\u305d\u308d\u308f\u306a\u3044\u3068\u76f8\u8ac7\u3067\u304d\u307e\u305b\u3093\u304b\uff1f<\/div>\n<div 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class=\"article-faq-a\">\u8ae6\u3081\u308b\u524d\u306b\u3001\u89aa\u306e\u81ea\u5b85\u306e\u66f8\u985e\u3001\u53d6\u5f15\u3057\u305f\u4e0d\u52d5\u7523\u4f1a\u793e\u3001\u878d\u8cc7\u3092\u53d7\u3051\u305f\u91d1\u878d\u6a5f\u95a2\u3001\u904e\u53bb\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u306a\u3069\u3092\u5f53\u305f\u3063\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u76f8\u7d9a\u3067\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u305f\u3081\u3001\u5951\u7d04\u66f8\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u5c06\u6765\u306e\u7a0e\u984d\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u6982\u7b97\u53d6\u5f97\u8cbb\uff08\u53ce\u5165\u91d1\u984d\u306e5%\uff09\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5b9f\u984d\u306e\u307b\u3046\u304c\u6709\u5229\u306a\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/div>\n<\/p><\/div>\n<div class=\"article-faq-item\">\n<div class=\"article-faq-q\">\u30ec\u30f3\u30c8\u30ed\u30fc\u30eb\u304c\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3057\u307e\u3059\u304b\uff1f<\/div>\n<div class=\"article-faq-a\">\u7ba1\u7406\u4f1a\u793e\u306b\u59d4\u8a17\u3057\u3066\u3044\u308c\u3070\u53d6\u308a\u5bc4\u305b\u3089\u308c\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u81ea\u4e3b\u7ba1\u7406\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u3068\u5165\u91d1\u8a18\u9332\uff08\u901a\u5e33\uff09\u3092\u7a81\u304d\u5408\u308f\u305b\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002\u5404\u6238\u306e\u90e8\u5c4b\u756a\u53f7\u3001\u9593\u53d6\u308a\u3001\u8cc3\u6599\u3001\u5171\u76ca\u8cbb\u3001\u6577\u91d1\u3001\u5951\u7d04\u671f\u9593\u3001\u5165\u5c45\u65e5\u3001\u5165\u5c45\u4e2d\u304b\u7a7a\u5ba4\u304b\u3092\u4e00\u89a7\u306b\u3059\u308c\u3070\u5341\u5206\u3067\u3059\u3002\u3042\u308f\u305b\u3066\u9810\u304b\u308a\u6577\u91d1\u306e\u984d\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u8fd4\u9084\u7fa9\u52d9\u306f\u6240\u6709\u8005\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002<\/div>\n<\/p><\/div>\n<div class=\"article-faq-item\">\n<div class=\"article-faq-q\">\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u306a\u305c\u5fc5\u8981\u306a\u306e\u3067\u3059\u304b\uff1f<\/div>\n<div class=\"article-faq-a\">\u5bb6\u8cc3\u53ce\u5165\u3068\u5fc5\u8981\u7d4c\u8cbb\u306e\u5b9f\u7e3e\u3001\u305d\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u4e0a\u72b6\u6cc1\u304c\u5206\u304b\u308b\u305f\u3081\u3067\u3059\u3002\u3068\u304f\u306b\u6e1b\u4fa1\u511f\u5374\u306e\u8a18\u9332\u306f\u3001\u5c06\u6765\u58f2\u5374\u3059\u308b\u3068\u304d\u306e\u53d6\u5f97\u8cbb\u306e\u8a08\u7b97\u306b\u95a2\u308f\u308a\u307e\u3059\u3002\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u306f\u6e1b\u4fa1\u511f\u5374\u5f8c\u306e\u91d1\u984d\u3092\u4f7f\u3046\u305f\u3081\u3001\u904e\u53bb\u306e\u7533\u544a\u66f8\u304c\u3042\u308c\u3070\u305d\u306e\u8a08\u7b97\u3092\u305f\u3069\u308c\u307e\u3059\u3002\u76f4\u8fd1\u6570\u5e74\u5206\u3092\u63c3\u3048\u3066\u304a\u304f\u3068\u3001\u53ce\u652f\u306e\u63a8\u79fb\u3082\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/div>\n<\/p><\/div>\n<div class=\"article-faq-item\">\n<div class=\"article-faq-q\">\u8cc7\u6599\u4ee5\u5916\u306b\u4f1d\u3048\u308b\u3079\u304d\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/div>\n<div class=\"article-faq-a\">\u76f8\u7d9a\u4eba\u306e\u72b6\u6cc1\u3068\u3054\u81ea\u8eab\u306e\u5e0c\u671b\u3067\u3059\u3002\u76f8\u7d9a\u4eba\u304c\u4f55\u4eba\u3044\u308b\u304b\u3001\u5206\u3051\u306b\u304f\u3044\u4e8b\u60c5\u304c\u3042\u308b\u304b\u3001\u9060\u65b9\u306b\u4f4f\u3093\u3067\u3044\u308b\u304b\u3001\u7d4c\u55b6\u3092\u7d9a\u3051\u308b\u610f\u601d\u304c\u3042\u308b\u304b\u2014\u2014\u3053\u3046\u3057\u305f\u4e8b\u60c5\u306f\u8cc7\u6599\u306b\u306f\u8868\u308c\u307e\u305b\u3093\u304c\u3001\u53d6\u308b\u3079\u304d\u65b9\u5411\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002\u6570\u5b57\u3068\u5e0c\u671b\u306e\u4e21\u65b9\u3092\u4f1d\u3048\u308b\u3053\u3068\u3067\u3001\u5c02\u9580\u5bb6\u306f\u73fe\u5b9f\u7684\u306a\u9078\u629e\u80a2\u3092\u793a\u305b\u307e\u3059\u3002\u9060\u616e\u306a\u304f\u304a\u8a71\u3057\u304f\u3060\u3055\u3044\u3002<\/div>\n<\/p><\/div>\n<\/div>\n<p class=\"article-source\"><span class=\"article-source-label\">\u51fa\u5178<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e<\/a>\uff0f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3258.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.3258 \u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d<\/a>\uff0f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.3267 \u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b<\/a>\uff0f<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00599.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701 \u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u5316<\/a>\uff08\u3044\u305a\u308c\u30822026\u5e748\u67084\u65e5\u78ba\u8a8d\uff09\u3002\u5fc5\u8981\u66f8\u985e\u306f\u4e8b\u6848\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u500b\u5225\u306e\u7a0e\u984d\u30fb\u624b\u7d9a\u304d\u306f\u7a0e\u7406\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u3057\u305f\u53ce\u76ca\u7269\u4ef6\u306e\u76f8\u8ac7\u524d\u306b\u4f55\u3092\u63c3\u3048\u308b\uff1f\u7269\u4ef6\u306e\u7279\u5b9a\u30fb\u8cc3\u8cb8\u306e\u72b6\u6cc1\u30fb\u304a\u91d1\u306e\u6d41\u308c\u30fb\u53d6\u5f97\u306e\u7d4c\u7def\u3068\u3044\u30464\u7a2e\u985e\u306e\u8cc7\u6599\u3092\u6574\u7406\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u965010\u304b\u6708\u306b\u9593\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u3001\u63c3\u308f\u306a\u304f\u3066\u3082\u76f8\u8ac7\u3092\u59cb\u3081\u308b\u3079\u304d\u7406\u7531\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":2,"featured_media":282,"template":"","meta":[],"column_category":[12],"class_list":["post-281","column","type-column","status-publish","has-post-thumbnail","hentry","column_category-souzoku"],"_links":{"self":[{"href":"https:\/\/asupartner.com\/re\/wp-json\/wp\/v2\/column\/281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/asupartner.com\/re\/wp-json\/wp\/v2\/column"}],"about":[{"href":"https:\/\/asupartner.com\/re\/wp-json\/wp\/v2\/types\/column"}],"author":[{"embeddable":true,"href":"https:\/\/asupartner.com\/re\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/asupartner.com\/re\/wp-json\/wp\/v2\/media\/282"}],"wp:attachment":[{"href":"https:\/\/asupartner.com\/re\/wp-json\/wp\/v2\/media?parent=281"}],"wp:term":[{"taxonomy":"column_category","embeddable":true,"href":"https:\/\/asupartner.com\/re\/wp-json\/wp\/v2\/column_category?post=281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}